Cost Allocation and Convex Data Envelopment

DEFF Research Database (Denmark)

Hougaard, Jens Leth; Tind, Jørgen

such as Data Envelopment Analysis (DEA). The convexity constraint of the BCC model introduces a non-zero slack in the objective function of the multiplier problem and we show that the cost allocation rules discussed in this paper can be used as candidates to allocate this slack value on to the input (or output...

30 CFR 220.014 - Allocation of joint costs and credits.

Science.gov (United States)

2010-07-01

... allocation principles apply in allocating joint costs: (1) G & G. G & G shall be allocated on a line mile per... 30 Mineral Resources 2 2010-07-01 2010-07-01 false Allocation of joint costs and credits. 220.014... MANAGEMENT ACCOUNTING PROCEDURES FOR DETERMINING NET PROFIT SHARE PAYMENT FOR OUTER CONTINENTAL SHELF OIL AND...

48 CFR 9904.413 - Adjustment and allocation of pension cost.

Science.gov (United States)

2010-10-01

... 48 Federal Acquisition Regulations System 7 2010-10-01 2010-10-01 false Adjustment and allocation of pension cost. 9904.413 Section 9904.413 Federal Acquisition Regulations System COST ACCOUNTING... AND COST ACCOUNTING STANDARDS COST ACCOUNTING STANDARDS 9904.413 Adjustment and allocation of pension...

28 CFR 100.14 - Directly allocable costs.

Science.gov (United States)

2010-07-01

... in accordance with the accounting principles used by the carrier in the preparation of their... costs is the cost accounting period during which such costs are incurred and accumulated for... 28 Judicial Administration 2 2010-07-01 2010-07-01 false Directly allocable costs. 100.14 Section...

Continuous integration congestion cost allocation based on sensitivity

International Nuclear Information System (INIS)

Wu, Z.Q.; Wang, Y.N.

2004-01-01

Congestion cost allocation is a very important topic in congestion management. Allocation methods based on the Aumann-Shapley value use the discrete numerical integration method, which needs to solve the incremented OPF solution many times, and as such it is not suitable for practical application to large-scale systems. The optimal solution and its sensitivity change tendency during congestion removal using a DC optimal power flow (OPF) process is analysed. A simple continuous integration method based on the sensitivity is proposed for the congestion cost allocation. The proposed sensitivity analysis method needs a smaller computation time than the method based on using the quadratic method and inner point iteration. The proposed congestion cost allocation method uses a continuous integration method rather than discrete numerical integration. The method does not need to solve the incremented OPF solutions; which allows it use in large-scale systems. The method can also be used for AC OPF congestion management. (author)

Comparing methodologies for the allocation of overhead and capital costs to hospital services.

Science.gov (United States)

Tan, Siok Swan; van Ineveld, Bastianus Martinus; Redekop, William Ken; Hakkaart-van Roijen, Leona

2009-06-01

Typically, little consideration is given to the allocation of indirect costs (overheads and capital) to hospital services, compared to the allocation of direct costs. Weighted service allocation is believed to provide the most accurate indirect cost estimation, but the method is time consuming. To determine whether hourly rate, inpatient day, and marginal mark-up allocation are reliable alternatives for weighted service allocation. The cost approaches were compared independently for appendectomy, hip replacement, cataract, and stroke in representative general hospitals in The Netherlands for 2005. Hourly rate allocation and inpatient day allocation produce estimates that are not significantly different from weighted service allocation. Hourly rate allocation may be a strong alternative to weighted service allocation for hospital services with a relatively short inpatient stay. The use of inpatient day allocation would likely most closely reflect the indirect cost estimates obtained by the weighted service method.

Study on the methodology for allocating costs of grid losses

International Nuclear Information System (INIS)

Aalberts, A.; Dekker, G.; Jaarsma, S.; Tieben, B.; Vlug, N.

2011-01-01

The research question in this report: 'Where are grid losses caused and in which (objective) manner can the costs of these grid losses be allocated to the buyers. The key questions answered in the research are: (1) In which locations of the electricity grid are losses caused and what is the volume of these losses?; (2) How are the costs of grid losses allocated to the various groups of end users?; and (3) What are alternative way(s) to allocate the costs of grid losses to the buyers?. [nl

The net effect of alternative allocation ratios on recruitment time and trial cost.

Science.gov (United States)

Vozdolska, Ralitza; Sano, Mary; Aisen, Paul; Edland, Steven D

2009-04-01

Increasing the proportion of subjects allocated to the experimental treatment in controlled clinical trials is often advocated as a method of increasing recruitment rates and improving the performance of trials. The presumption is that the higher likelihood of randomization to the experimental treatment will be perceived by potential study enrollees as an added benefit of participation and will increase recruitment rates and speed the completion of trials. However, studies with alternative allocation ratios require a larger sample size to maintain statistical power, which may result in a net increase in time required to complete recruitment and a net increase in total trial cost. To describe the potential net effect of alternative allocation ratios on recruitment time and trial cost. Models of recruitment time and trial cost were developed and used to compare trials with 1:1 allocation to trials with alternative allocation ratios under a range of per subject costs, per day costs, and enrollment rates. In regard to time required to complete recruitment, alternative allocation ratios are net beneficial if the recruitment rate improves by more than about 4% for trials with a 1.5:1 allocation ratio and 12% for trials with a 2:1 allocation ratio. More substantial improvements in recruitment rate, 13 and 47% respectively for scenarios we considered, are required for alternative allocation to be net beneficial in terms of tangible monetary cost. The cost models were developed expressly for trials comparing proportions or means across treatment groups. Using alternative allocation ratio designs to improve recruitment may or may not be time and cost-effective. Using alternative allocation for this purpose should only be considered for trial contexts where there is both clear evidence that the alternative design does improve recruitment rates and the attained time or cost efficiency justifies the added study subject burden implied by a larger sample size.

Cost Allocation of Transmission Losses in Electric Market Mechanism

Directory of Open Access Journals (Sweden)

Erwin Dermawan

2012-06-01

Full Text Available This paper proposes a new method to calculate cost allocation of transmission losses (losses, based on a certain price of energy (i.e. a marginal price of system. Here is developed a mathematic model through manipulating of the network equation to separate losses. This model uses complex power injection and, does not use approximations and assumptions in determining the cost allocation of losses. Its calculation begins from the results of load flow calculation and then is continued to calculate power distribution from a generator to every load and every line. Finally, to be calculated separating of losses and cost allocation of losses. The proposed method is easy to be understood and applied. An illustration results on IEEE 14-bus system show that the method is always consistent with expectancies and somewhat different with a few reference methods.

Transmission cost allocation based on power flow tracing considering reliability benefit

International Nuclear Information System (INIS)

Leepreechanon, N.; Singharerg, S.; Padungwech, W.; Nakawiro, W.; Eua-Arporn, B.; David, A.K.

2007-01-01

Power transmission networks must be able to accommodate the continuously growing demand for reliable and economical electricity. This paper presented a method to allocate transmission use and reliability cost to both generators and end-consumers. Although transmission cost allocation methods change depending on the local context of the electric power industry, there is a common principle that transmission line capacity should be properly allocated to accommodate actual power delivery with an adequate reliability margin. The method proposed in this paper allocates transmission embedded cost to both generators and loads in an equitable manner, incorporating probability indices to allocate transmission reliability margin among users in both supply and demand sides. The application of the proposed method was illustrated using Bialek's tracing method on a multiple-circuit, six-bus transmission system. Probabilistic indices known as the transmission internal reliability margin (TIRM) and transmission external reliability margin (TERM) decomposed from the transmission reliability margin (TRM) were introduced, making true cost of using overall transmission facilities. 6 refs., 11 tabs., 5 figs

26 CFR 1.199-4 - Costs allocable to domestic production gross receipts.

Science.gov (United States)

2010-04-01

... allocation method is reasonable is based on all of the facts and circumstances including whether the taxpayer... relationship between the adjustment and the allocation base chosen; the accuracy of the method chosen as... (ii) Y uses a standard cost method to allocate all direct and indirect costs (section 471 and...

Influence of heat cost allocation on occupants' control of indoor environment in 56 apartments

DEFF Research Database (Denmark)

Andersen, Søren; Andersen, Rune Korsholm; Olesen, Bjarne W.

2016-01-01

-structured interviews showed a strong influence of the heat cost allocation plan on the occupants' control strategies. Occupants whose heating bills were based on floor area focused on a healthy and comfortable indoor environment. Occupants whose heating bills were based on meter readings focused on energy conservation...... of this paper was to study the indoor environment in buildings with collective and individual heat cost allocation plans, to investigate how the heat cost allocation influenced occupant behaviour and how occupants controlled the indoor environment. The effects of the heat cost allocation type were studied...

A Study on Cost Allocation in Nuclear Power Coupled with Desalination

International Nuclear Information System (INIS)

Lee, ManKi; Kim, SeungSu; Moon, KeeHwan; Lim, ChaeYoung

2004-01-01

As for a single-purpose desalination plant, there is no particular difficulty in computing the unit cost of the water, which is obtained by dividing the annual total costs by the output of fresh water. When it comes to a dual-purpose plant, cost allocation is needed between the two products. No cost allocation is needed in some cases where two alternatives producing the same water and electricity output are to be compared. In these cases, the consideration of the total cost is then sufficient. This study assumes MED (Multi-Effect Distillation) technology is adopted when nuclear power is coupled with desalination. The total production cost of the two commodities in dual-purpose plant can easily be obtained by using costing methods, if the necessary raw data are available. However, it is not easy to calculate a separate cost for each product, because high-pressure steam plant costs cannot be allocated to one or the other without adopting arbitrary methods. Investigation on power credit method is carried out focusing on the cost allocation of combined benefits due to dual production, electricity and water. The illustrative calculation is taken from Preliminary Economic Feasibility Study of Nuclear Desalination in Madura Island, Indonesia. The study is being performed by BATAN (National Nuclear Energy Agency), KAERI (Korean Atomic Energy Research Institute) and under support of the IAEA (International Atomic Energy Agency) started in the year 2002 in order to perform a preliminary economic feasibility in providing the Madurese with sufficient power and potable water for the public and to support industrialization and tourism in Madura Region. The SMART reactor coupled with MED is considered to be an option to produce electricity and potable water. This study indicates that the correct recognition of combined benefits attributable to dual production is important in carrying out economics of desalination coupled with nuclear power. (authors)

Allocating nuclear power plant costs: an extension

International Nuclear Information System (INIS)

Bierman, H. Jr.

1984-01-01

The author modifies and extends the argument presented in the September 22, 1983 issue by Richard E. Nellis for using economic depreciation to allocate nuclear power plant costs. The two goals of his model are to charge constant real costs to consumers and to provide a fair return of .125 to investors in each period. The addition of other objectives requires further modification of the model since the schedule of revenues that are deemed to be optimum defines the depreciation schedule. 1 table

Allocation of Transaction Cost to Market Participants Using an Analytical Method in Deregulated Market

Science.gov (United States)

Jeyasankari, S.; Jeslin Drusila Nesamalar, J.; Charles Raja, S.; Venkatesh, P.

2014-04-01

Transmission cost allocation is one of the major challenges in transmission open access faced by the electric power sector. The purpose of this work is to provide an analytical method for allocating transmission transaction cost in deregulated market. This research work provides a usage based transaction cost allocation method based on line-flow impact factor (LIF) which relates the power flow in each line with respect to transacted power for the given transaction. This method provides the impact of line flows without running iterative power flow solution and is well suited for real time applications. The proposed method is compared with the Newton-Raphson (NR) method of cost allocation on sample six bus and practical Indian utility 69 bus systems by considering multilateral transaction.

Fuzzy ABC: modeling the uncertainty in environmental cost allocation

OpenAIRE

Borba, José Alonso; Murcia, Fernando Dal Ri; Maior, Cesar Duarte Souto

2007-01-01

In many cases, preventing pollution and environmental destruction is cheaper than remedying these damages. In this sense, environmental cost allocation enables a better visualization and analysis of a product's profitability. However, the environmental allocation process involves estimated information and assumes linearity between activity consumption and product that is not real in many cases. In order to handle this not-linearity, this research presents a methodology based on fuzzy logic co...

Integrated Cost Allocation of Transmission Usage under Electricity Markets

Directory of Open Access Journals (Sweden)

Hermagasantos Zein

2012-08-01

Full Text Available Cost allocation of transmission usage on the power networks is an important issue especially in the modern electricity market mechanism. In this context, all costs that have been embedded in the transmission, embedded cost, should be covered by the transmission users. This paper follows general methods, where generators are fullyresponsible to cover the embedded cost. It proposes a method to determine the cost allocation of transmission usage based on decomposition through the superposition techinique to determine power flow contributions from an integrated base case of the results of the power flow calculations of all transactions, bilateral and nonbilateral contracts. Mathematically, the applied formulations are illustrated clearly in this paper. The proposed method has been tested with 5-bus system and the results are much different compared to a few of the published methods. This is shown by the test results on the 5 bus system. The published methods produce total power flow contributions in each line is greater than the actual. And they earn total revenues approximately 11.6% greater than the embedded cost. While on the proposed method, the power flow contribu tions are equal to the actual and the revenues are equal to the embedded cost. It shows also that the proposed method gives results as expected.

77 FR 54482 - Allocation of Costs Under the Simplified Methods

Science.gov (United States)

2012-09-05

... cost of goods sold cash or trade discounts that taxpayers do not capitalize for book purposes (and... to adjust additional section 263A costs for cash or trade discounts described in Sec. 1.471-3(b... Allocation of Costs Under the Simplified Methods AGENCY: Internal Revenue Service (IRS), Treasury. ACTION...

Cognitive cost as dynamic allocation of energetic resources.

Science.gov (United States)

Christie, S Thomas; Schrater, Paul

2015-01-01

While it is widely recognized that thinking is somehow costly, involving cognitive effort and producing mental fatigue, these costs have alternatively been assumed to exist, treated as the brain's assessment of lost opportunities, or suggested to be metabolic but with implausible biological bases. We present a model of cognitive cost based on the novel idea that the brain senses and plans for longer-term allocation of metabolic resources by purposively conserving brain activity. We identify several distinct ways the brain might control its metabolic output, and show how a control-theoretic model that models decision-making with an energy budget can explain cognitive effort avoidance in terms of an optimal allocation of limited energetic resources. The model accounts for both subject responsiveness to reward and the detrimental effects of hypoglycemia on cognitive function. A critical component of the model is using astrocytic glycogen as a plausible basis for limited energetic reserves. Glycogen acts as an energy buffer that can temporarily support high neural activity beyond the rate supported by blood glucose supply. The published dynamics of glycogen depletion and repletion are consonant with a broad array of phenomena associated with cognitive cost. Our model thus subsumes both the "cost/benefit" and "limited resource" models of cognitive cost while retaining valuable contributions of each. We discuss how the rational control of metabolic resources could underpin the control of attention, working memory, cognitive look ahead, and model-free vs. model-based policy learning.

Experimental Analysis of a Heat Cost Allocation Method for Apartment Buildings

Directory of Open Access Journals (Sweden)

Fabio Saba

2017-03-01

Full Text Available The correct estimate of individual thermal energy consumptions, and consequently, a fair heat cost allocation among the residents of apartment buildings with centralized heating systems, represents an important driving force towards energy saving, energy efficiency and the reduction of pollutant emissions. Nowadays, in those contexts where direct heat meters cannot be used because of the layout of the hot water distribution system, electronic Heat Cost Allocators (HCAs have the highest market share for the assessment of individual thermal energy consumptions. The uncertainty associated with the parameterization of heat cost allocation devices and the installation effects arising in real applications can negatively affect the accuracy of these devices, as far as the estimation of the individual fractions of thermal energy consumption is concerned. This work deals with the experimental analysis of a novel heat cost allocation method for apartment buildings and its comparison with conventional HCAs. The method allows the indirect estimation of the thermal energy exchanged by water radiators without the need for surface temperature measurements, reducing some of the drawbacks associated with the on-site installation. The experimental analysis was carried out in a full-scale central heating system test facility available at the Italian National Metrology Institute (INRIM and characterized by SI-traceable direct heat meters installed on each water radiator.

Cost Allocation Plans for Municipalities for Internal Management and Grant Programs.

Science.gov (United States)

1981-03-01

21 3. Indirect Cost --------------------------------- 23 4. S ummary--------------------------------------- 25 D. RESPONSIBILITY ACCOUNTING ...depart- ments or operating units. Z-7:6747 In Cost Accounting - A Managerial Emphasis by Charles T. Horngren the word direct refers to the practicable...INDIRECT COST POOL -- COST ALLOCATION BASE -- COST FINDING In Cost Accounting : A Managerial Emphasis, Charles T. Horngren states: There are

Transmission service charges: cost allocation and rate design

International Nuclear Information System (INIS)

Poray, A. T.

2000-01-01

The application of the Ontario Hydro Networks Company (OHNC) to the Ontario Energy Board to seek approval for cost allocation and rate design methodology to recover revenue requirements for the provision of transmission services in Ontario are summarized. Insights that led to the arguments made in support of the application are also described. The paper contains an overview of plans for the operation of the transmission system, the agreement between Ontario Hydro Services Company (OHSC) and the Independent Market Operator (IMO), the stakeholder consultation process by OHNC to develop the transmission cost allocation and rate design methodology, a discussion of the major rate design issues, a summary of stakeholder opinions and a summary of OHNC's final proposal for transmission pricing. Public hearings on the OHNC application were held between February 16 and March 20, 2000. Final decision by the OEB is expected sometime in May 2000

Cost-benefit functions for the allocation of security sensors for air contaminants

International Nuclear Information System (INIS)

Lambert, James H.; Farrington, Mark W.

2007-01-01

In this paper, we study various functional forms of the cost-benefit function in a context of risk analysis and multi-objective decision-making for the allocation of hazard protection. An approach of benefit-cost analysis under uncertainty is used. The study identifies measures of hazard intensity and population exposure as well as additional parameters that influence assessments of benefits and costs. Parameter uncertainties are propagated by numerical interval analysis. Several tiers of the uncertainty of the benefit-to-cost ratio are generated to compare hazard intensity and population exposure in multi-objective tradeoff analysis. We develop an example application with the allocation of chemical, biological, and radiological air contaminant sensors throughout a region. The sensors provide local protection to non-identical sectors of the population that are exposed to non-identical intensities of the hazard. The results illuminate the significance of the cost-benefit function for the allocation of sensors. The paper has implications for anti-terrorism, disaster preparedness, transportation safety, and other areas of public safety

Survey of Transmission Cost Allocation Methodologies for Regional Transmission Organizations

Energy Technology Data Exchange (ETDEWEB)

Fink, S.; Porter, K.; Mudd, C.; Rogers, J.

2011-02-01

The report presents transmission cost allocation methodologies for reliability transmission projects, generation interconnection, and economic transmission projects for all Regional Transmission Organizations.

Cognitive cost as dynamic allocation of energetic resources

Directory of Open Access Journals (Sweden)

Scott Thomas Christie

2015-08-01

Full Text Available While it is widely recognized that thinking is somehow costly, involving cognitive effort and producing mental fatigue, these costs have alternatively been assumed to exist, treated as the brain's assessment of lost opportunities, or suggested to be metabolic but with implausible biological bases. We present a model of cognitive cost based on the novel idea that the brain senses and plans for longer-term allocation of metabolic resources by purposively conserving brain activity. We identify several distinct ways the brain might control its metabolic output, and show how a control-theoretic model that models decision-making with an energy budget can explain cognitive effort avoidance in terms of an optimal allocation of limited energetic resources. The model accounts for both for subject responsiveness to reward and the detrimental effects of hypoglycemia on cognitive function. A critical component of the model is using astrocytic glycogen as a plausible basis for limited energetic reserves. Glycogen acts as an energy buffer that can temporarily support high neural activity beyond the rate supported by blood glucose supply. The published dynamics of glycogen depletion and repletion are consonant with a broad array of phenomena associated with cognitive cost. Our model thus subsumes both the cost/benefit and limited resource models of cognitive cost while retaining valuable contributions of each. We discuss how the rational control of metabolic resources could underpin the control of attention, working memory, cognitive lookahead, model-free vs. model-based policy learning as well as the pattern of generalization of cognitive improvements due to video-game training experiments.

Ancillary reactive power service allocation cost in deregulated markets: a methodology

International Nuclear Information System (INIS)

Hernandez, J. Horacio Tovar; Jimenez-Guzman, Miguel; Gutierrez-Alcaraz, Guillermo

2005-01-01

This paper presents a methodology to allocate reactive power costs in deregulated markets. Reactive power supply service is decomposed into voltage regulation and reactive power spinning reserve. The proposed methodology is based on sensitivities and the postage-stamp method in order to allocate the total costs service among all participants. With the purpose of achieving this goal, the system operator identifies voltage support and/or reactive power requirements, and looks out for suitable providers. One case study is presented here to illustrate the methodology over a simplified southeastern Mexican grid. (Author)

Multiarea Transmission Cost Allocation in Large Power Systems Using the Nodal Pricing Control Approach

Directory of Open Access Journals (Sweden)

M. Ghayeni

2010-12-01

Full Text Available This paper proposes an algorithm for transmission cost allocation (TCA in a large power system based on nodal pricing approach using the multi-area scheme. The nodal pricing approach is introduced to allocate the transmission costs by the control of nodal prices in a single area network. As the number of equations is dependent on the number of buses and generators, this method will be very time consuming for large power systems. To solve this problem, the present paper proposes a new algorithm based on multi-area approach for regulating the nodal prices, so that the simulation time is greatly reduced and therefore the TCA problem with nodal pricing approach will be applicable for large power systems. In addition, in this method the transmission costs are allocated to users more equitable. Since the higher transmission costs in an area having a higher reliability are paid only by users of that area in contrast with the single area method, in which these costs are allocated to all users regardless of their locations. The proposed method is implemented on the IEEE 118 bus test system which comprises three areas. Results show that with application of multi-area approach, the simulation time is greatly reduced and the transmission costs are also allocated to users with less variation in new nodal prices with respect to the single area approach.

A novel evaluation of heat-electricity cost allocation in cogenerations based on entropy change method

International Nuclear Information System (INIS)

Ye, Xuemin; Li, Chunxi

2013-01-01

As one of the most significant measures to improve energy utilization efficiency and save energy, cogeneration or combined heat and power (CHP) has been widely applied and promoted with positive motivations in many countries. A rational cost allocation model should indicate the performance of cogenerations and balance the benefits between electricity generation and heat production. Based on the second law of thermodynamics, the present paper proposes an entropy change method for cost allocation by choosing exhaust steam entropy as a datum point, and the new model works in conjunction with entropy change and irreversibility during energy conversion processes. The allocation ratios of heat cost with the present and existing methods are compared for different types of cogenerations. Results show that the allocation ratios with the entropy change method are more rational and the cost allocation model can make up some limitations involved in other approaches. The future energy policies and innovational directions for cogenerations and heat consumers should be developed. - Highlights: • A rational model of cogeneration cost allocation is established. • Entropy change method integrates the relation of entropy change and exergy losses. • The unity of measuring energy quality and quantity is materialized. • The benefits between electricity generation and heat production are balanced

Sex allocation theory reveals a hidden cost of neonicotinoid exposure in a parasitoid wasp.

Science.gov (United States)

Whitehorn, Penelope R; Cook, Nicola; Blackburn, Charlotte V; Gill, Sophie M; Green, Jade; Shuker, David M

2015-05-22

Sex allocation theory has proved to be one the most successful theories in evolutionary ecology. However, its role in more applied aspects of ecology has been limited. Here we show how sex allocation theory helps uncover an otherwise hidden cost of neonicotinoid exposure in the parasitoid wasp Nasonia vitripennis. Female N. vitripennis allocate the sex of their offspring in line with Local Mate Competition (LMC) theory. Neonicotinoids are an economically important class of insecticides, but their deployment remains controversial, with evidence linking them to the decline of beneficial species. We demonstrate for the first time to our knowledge, that neonicotinoids disrupt the crucial reproductive behaviour of facultative sex allocation at sub-lethal, field-relevant doses in N. vitripennis. The quantitative predictions we can make from LMC theory show that females exposed to neonicotinoids are less able to allocate sex optimally and that this failure imposes a significant fitness cost. Our work highlights that understanding the ecological consequences of neonicotinoid deployment requires not just measures of mortality or even fecundity reduction among non-target species, but also measures that capture broader fitness costs, in this case offspring sex allocation. Our work also highlights new avenues for exploring how females obtain information when allocating sex under LMC. © 2015 The Author(s) Published by the Royal Society. All rights reserved.

An Evaluation of the WSSC (Weapon System Support Cost) Cost Allocation Algorithms. II. Installation Support.

Science.gov (United States)

1983-06-01

S XX3OXX, or XX37XX is found. As a result, the following two host-financed tenant support accounts currently will be treated as unit operations costs ... Horngren , Cost Accounting : A Managerial Emphasis, Prentice-Hall Inc., Englewood Cliffs, NJ, 1972. 10. D. B. Levine and J. M. Jondrow, "The...WSSC COST ALLOCATION Technical Report ~ALGORITHMS II: INSTALLATION SUPPORT 6. PERFORMING ORG. REPORT NUMBER 7. AUTHOR( S ) 9. CONTRACT OR GRANT NUMBER

The vehicle routing game: An application of cost allocation in a gas and oil company

Energy Technology Data Exchange (ETDEWEB)

Engevall, Stefan; Goethe-Lundgren, Maud; Vaerbrand, Peter

2000-12-01

In this article we study a cost allocation problem that arises in a distribution planning situation at the Logistics department at Norsk Hydro Olje AB. The routes from one depot during one day are considered, for which the total distribution cost is to be divided among the customers that are visited. This cost allocation problem is formulated as a vehicle routing game, allowing the use of vehicles with different capacities. Cost allocation methods based on different concepts from cooperative game theory, such as the core and the nucleolus, are discussed. A procedure that can be used to investigate whether the core is empty or not is presented, as well as a procedure to compute the nucleolus. Computational results for the Norsk Hydro case are also presented and discussed.

Optimal Allocation of Smart Substations in a Distribution System Considering Interruption Costs of Customers

DEFF Research Database (Denmark)

Sun, Lei; You, Shi; Hu, Junjie

2016-01-01

number and allocation of smart substations in a given distribution system is presented, with the upgrade costs of substations and the interruption costs of customers taken into account. Besides, the reliability criterion is also properly considered in the model. By linearization strategies, the SSAM......One of the major functions of a smart substation (SS) is to restore power supply to interrupted customers as quickly as possible after an outage. The high cost of a smart substation limits its widespread utilization. In this paper, a smart substation allocation model (SSAM) to determine the optimal...

On approximately fair cost allocation in Euclidean TSP games

NARCIS (Netherlands)

Faigle, U.; Fekete, Sándor P.; Hochstättler, Winfried; Kern, Walter

1998-01-01

We consider the problem of allocating the cost of an optimal traveling salesman tour in a fair way among the nodes visited; in particular, we focus on the case where the distance matrix of the underlying TSP problem satisfies the triangle inequality. We thereby use the model of TSP games in the

Using Excel's Matrix Operations to Facilitate Reciprocal Cost Allocations

Science.gov (United States)

Leese, Wallace R.; Kizirian, Tim

2009-01-01

The reciprocal method of service department cost allocation requires linear equations to be solved simultaneously. These computations are often so complex as to cause the abandonment of the reciprocal method in favor of the less sophisticated direct or step-down methods. Here is a short example demonstrating how Excel's sometimes unknown matrix…

Transmission usage cost allocation schemes

International Nuclear Information System (INIS)

Abou El Ela, A.A.; El-Sehiemy, R.A.

2009-01-01

This paper presents different suggested transmission usage cost allocation (TCA) schemes to the system individuals. Different independent system operator (ISO) visions are presented using the proportional rata and flow-based TCA methods. There are two proposed flow-based TCA schemes (FTCA). The first FTCA scheme generalizes the equivalent bilateral exchanges (EBE) concepts for lossy networks through two-stage procedure. The second FTCA scheme is based on the modified sensitivity factors (MSF). These factors are developed from the actual measurements of power flows in transmission lines and the power injections at different buses. The proposed schemes exhibit desirable apportioning properties and are easy to implement and understand. Case studies for different loading conditions are carried out to show the capability of the proposed schemes for solving the TCA problem. (author)

Congestion cost allocation method in a pool model

International Nuclear Information System (INIS)

Jung, H.S.; Hur, D.; Park, J.K.

2003-01-01

The congestion cost caused by transmission capacities and voltage limit is an important issue in a competitive electricity market. To allocate the congestion cost equitably, the active constraints in a constrained dispatch and the sequence of these constraints should be considered. A multi-stage method is proposed which reflects the effects of both the active constraints and the sequence. In a multi-stage method, the types of congestion are analysed in order to consider the sequence, and the relationship between congestion and the active constraints is derived in a mathematical way. The case study shows that the proposed method can give more accurate and equitable signals to customers. (Author)

Assessing DRG cost accounting with respect to resource allocation and tariff calculation: the case of Germany

Science.gov (United States)

2012-01-01

The purpose of this paper is to analyze the German diagnosis related groups (G-DRG) cost accounting scheme by assessing its resource allocation at hospital level and its tariff calculation at national level. First, the paper reviews and assesses the three steps in the G-DRG resource allocation scheme at hospital level: (1) the groundwork; (2) cost-center accounting; and (3) patient-level costing. Second, the paper reviews and assesses the three steps in G-DRG national tariff calculation: (1) plausibility checks; (2) inlier calculation; and (3) the “one hospital” approach. The assessment is based on the two main goals of G-DRG introduction: improving transparency and efficiency. A further empirical assessment attests high costing quality. The G-DRG cost accounting scheme shows high system quality in resource allocation at hospital level, with limitations concerning a managerially relevant full cost approach and limitations in terms of advanced activity-based costing at patient-level. However, the scheme has serious flaws in national tariff calculation: inlier calculation is normative, and the “one hospital” model causes cost bias, adjustment and representativeness issues. The G-DRG system was designed for reimbursement calculation, but developed to a standard with strategic management implications, generalized by the idea of adapting a hospital’s cost structures to DRG revenues. This combination causes problems in actual hospital financing, although resource allocation is advanced at hospital level. PMID:22935314

Assessing DRG cost accounting with respect to resource allocation and tariff calculation: the case of Germany.

Science.gov (United States)

Vogl, Matthias

2012-08-30

The purpose of this paper is to analyze the German diagnosis related groups (G-DRG) cost accounting scheme by assessing its resource allocation at hospital level and its tariff calculation at national level. First, the paper reviews and assesses the three steps in the G-DRG resource allocation scheme at hospital level: (1) the groundwork; (2) cost-center accounting; and (3) patient-level costing. Second, the paper reviews and assesses the three steps in G-DRG national tariff calculation: (1) plausibility checks; (2) inlier calculation; and (3) the "one hospital" approach. The assessment is based on the two main goals of G-DRG introduction: improving transparency and efficiency. A further empirical assessment attests high costing quality. The G-DRG cost accounting scheme shows high system quality in resource allocation at hospital level, with limitations concerning a managerially relevant full cost approach and limitations in terms of advanced activity-based costing at patient-level. However, the scheme has serious flaws in national tariff calculation: inlier calculation is normative, and the "one hospital" model causes cost bias, adjustment and representativeness issues. The G-DRG system was designed for reimbursement calculation, but developed to a standard with strategic management implications, generalized by the idea of adapting a hospital's cost structures to DRG revenues. This combination causes problems in actual hospital financing, although resource allocation is advanced at hospital level.

The role of abatement costs in GHG permit allocations : a global reduction scenario with the World-MARKAL model

International Nuclear Information System (INIS)

Vaillancourt, K.; Kanudia, A.

2004-01-01

The World-MARKAL model was used to examine a permit trading system to stabilize greenhouse gas emissions. The model considered the participation of all countries, including developing countries. Allocation schemes aimed at fair distribution of net abatement costs among world regions were proposed. The net abatement costs for each region are good indicators of where more abatement measures are needed. Equity issues relative to permit allocations and burden sharing were also presented along with the allocation methodology. The gross abatement costs before permit trading were calculated for each region. The main advantages and disadvantages of this approach were listed. It was concluded that permit allocation schemes based on cost distribution make it possible to obtain solutions with equalized net costs per gross domestic product for all regions. 30 refs., 6 tabs., 3 figs

An integrated framework for transmission cost allocation retaining efficiency concepts

Energy Technology Data Exchange (ETDEWEB)

Lima, J.W. Marangon [Escola Federal de Engenharia de Itajuba, MG (Brazil); Gorenstin, B G; Vieira Filho, X [Centro de Pesquisas de Energia Eletrica (CEPEL), Rio de Janeiro, RJ (Brazil); Chipp, H J; Alvarenga Filho, S [ELETROBRAS, Rio de Janeiro, RJ (Brazil); Hirota, M [Companhia Energetica de Sao Paulo (CESP), SP (Brazil); Pereira, M V.F. [Power System Research, Inc., Rio de Janeiro, RJ (Brazil)

1994-12-31

This paper describes a methodology for allocating transmission costs among utilities and wheeling agents. The proposed approach is based on the extension of marginal cost theory to take into account discrete component sizes and economy of scale, while retaining desirable economic properties such as revenue reconciliation and incentives for all participants to remain in the pool. The methodology is illustrated in case studies with the Brazilian system. (author) 21 refs., 1 fig., 3 tabs.

Analysing collaborative performance and cost allocation for the joint route planning problem

OpenAIRE

Verdonck, Lotte; Ramaekers, Katrien; Depaire, Benoît; Caris, An; Janssens, Gerrit K.

2017-01-01

Although organisations become increasingly aware of the inevitable character of horizontal collaboration, surveys report failure rates up to 70 percent for starting strategic partnerships. While a growing body of research acknowledges the importance of the partner selection and cost allocation process, no extensive study has been performed on the numerical relationship between specific company traits, applied allocation mechanisms and collaborative performance. This paper investigates the imp...

Statistical Power and Optimum Sample Allocation Ratio for Treatment and Control Having Unequal Costs Per Unit of Randomization

Science.gov (United States)

Liu, Xiaofeng

2003-01-01

This article considers optimal sample allocation between the treatment and control condition in multilevel designs when the costs per sampling unit vary due to treatment assignment. Optimal unequal allocation may reduce the cost from that of a balanced design without sacrificing any power. The optimum sample allocation ratio depends only on the…

Transmission cost allocation for an efficient tariff action of electricity in a liberalised market

International Nuclear Information System (INIS)

Bassi, C.; Caldon, R.; Lorenzoni, A.

1999-01-01

The work is focused on the evaluation of the costs of an electricity transmission system operator and on their allocation among the users of the grid in liberalized market. After a recall of the goals of an efficient tariff for transmission, an original method for the cost allocation is proposed called ZI. Based on the marginal cost approach, this method could be the base for setting an efficient transmission tariff that at the same time covers costs and stimulates efficient behaviours. The performances of such an approach have been tested on a real 47 bus grid and ZI tariffs have been compared to the traditional postage stamp ones, highlighting the strong differences between them [it

FORMALIZING PRODUCT COST DISTORTION: The Impact of Volume-Related Allocation Bases on Cost Information

Directory of Open Access Journals (Sweden)

Johnny Jermias

2003-09-01

Full Text Available The purpose o f this study is to formally analyze product cost distortions resulting from the process of allocating costs to products based on Activity-Based Costing (ABC and the conventional product costing systems. The model developed in this paper rigorously shows the impact of treating costs that are not volume related as if they are. The model demonstrates that the source of product cost distortion is the difference between the proportion of driver used by each product in ABC and the proportion of the base used by the same product in the conventional costing systems. The difference arises because the conventional costing systems ignore the existence of batch-related and product-related costs. The model predicts a positive association between volume and size diversity with product cost distortions. When interaction between volume and size diversity exists, the distortion is either mitigated or exacerbated. The magnitude of the distortion is jointly determined by the size of the differences and the size of the total indirect costs.

76 FR 53377 - Cost Accounting Standards; Allocation of Home Office Expenses to Segments

Science.gov (United States)

2011-08-26

... OFFICE OF MANAGEMENT AND BUDGET Office of Federal Procurement Policy 48 CFR Part 9904 Cost Accounting Standards; Allocation of Home Office Expenses to Segments AGENCY: Office of Management and Budget (OMB), Office of Federal Procurement Policy (OFPP), Cost Accounting Standards Board (Board). ACTION...

Use of cooperative game theory in power system fixed-cost allocation

International Nuclear Information System (INIS)

Stamtsis, G.C.; Erlich, I.

2004-01-01

The use of cooperative game theory in power system fixed-cost allocation is investigated. The implementation of the allocation game in a bilateral transaction electricity market as well as in a pool market is discussed and the use of two well-known solution methods, nucleolus and the Shapley value, is explored. Conclusions are drawn which show that the Shapley value is a more preferable method when it is in the core of the game. For all the cases, results are illustrated in the IEEE 14-bus system. (author)

Use of cooperative game theory in power system fixed-cost allocation

Energy Technology Data Exchange (ETDEWEB)

Stamtsis, G.C.; Erlich, I. [Duisburg-Essen Univ. (Germany). Inst. of Power Systems

2004-05-01

The use of cooperative game theory in power system fixed-cost allocation is investigated. The implementation of the allocation game in a bilateral transaction electricity market as well as in a pool market is discussed and the use of two well-known solution methods, nucleolus and the Shapley value, is explored. Conclusions are drawn which show that the Shapley value is a more preferable method when it is in the core of the game. For all the cases, results are illustrated in the IEEE 14-bus system. (author)

Transmission embedded cost allocation methodology with consideration of system reliability

International Nuclear Information System (INIS)

Hur, D.; Park, J.-K.; Yoo, C.-I.; Kim, B.H.

2004-01-01

In a vertically integrated utility industry, the cost of reliability, as a separate service, has not received much rigorous analysis. However, as a cornerstone of restructuring the industry, the transmission service pricing must change to be consistent with, and supportive of, competitive wholesale electricity markets. This paper focuses on the equitable allocation of transmission network embedded costs including the transmission reliability cost based on the contributions of each generator to branch flows under normal conditions as well as the line outage impact factor under a variety of load levels. A numerical example on a six-bus system is given to illustrate the applications of the proposed methodology. (author)

Accounting for enforcement costs in the spatial allocation of marine zones.

Science.gov (United States)

Davis, Katrina; Kragt, Marit; Gelcich, Stefan; Schilizzi, Steven; Pannell, David

2015-02-01

Marine fish stocks are in many cases extracted above sustainable levels, but they may be protected through restricted-use zoning systems. The effectiveness of these systems typically depends on support from coastal fishing communities. High management costs including those of enforcement may, however, deter fishers from supporting marine management. We incorporated enforcement costs into a spatial optimization model that identified how conservation targets can be met while maximizing fishers' revenue. Our model identified the optimal allocation of the study area among different zones: no-take, territorial user rights for fisheries (TURFs), or open access. The analysis demonstrated that enforcing no-take and TURF zones incurs a cost, but results in higher species abundance by preventing poaching and overfishing. We analyzed how different enforcement scenarios affected fishers' revenue. Fisher revenue was approximately 50% higher when territorial user rights were enforced than when they were not. The model preferentially allocated area to the enforced-TURF zone over other zones, demonstrating that the financial benefits of enforcement (derived from higher species abundance) exceeded the costs. These findings were robust to increases in enforcement costs but sensitive to changes in species' market price. We also found that revenue under the existing zoning regime in the study area was 13-30% lower than under an optimal solution. Our results highlight the importance of accounting for both the benefits and costs of enforcement in marine conservation, particularly when incurred by fishers. © 2014 Society for Conservation Biology.

Energy abatement in Chinese industry: Cost evaluation of regulation strategies and allocation alternatives

International Nuclear Information System (INIS)

Xia, X.H.; Chen, G.Q.

2012-01-01

For Chinese industry, the costs of different energy consumption abatement scenarios are evaluated by the method of directional distance function. These scenarios are based on the combinations of regulation strategies and allocation alternatives—the former are sectors and provinces, and the latter include the five principles of average, intensity share, absolute share, discriminatory absolute and discriminatory intensity. For all the scenarios, the quantitative impacts in terms of output potential loss are calculated and compared. Due to less output potential loss for all the allocation alternatives, the sector regulation strategy is shown to be more effective than the province regulation strategy. It is also demonstrated that, among all the scenarios considered, the sector regulation based on the intensity share principle and the province regulation based on the absolute share principle are the two optimal. The performances of energy abatement allocation of the 11th and 12th Five Year Plans of China are assessed against the simulated scenarios. - Highlights: ► The costs of different energy consumption abatement scenarios are evaluated for Chinese industry. ► The impacts on all entities under all allocation alternatives are calculated and compared. ► The optimal scenarios for the different strategies are identified. ► The performances of the 11th and 12th Five Year Plans are assessed.

Pollution control costs of a transboundary river basin: Empirical tests of the fairness and stability of cost allocation mechanisms using game theory.

Science.gov (United States)

Shi, Guang-Ming; Wang, Jin-Nan; Zhang, Bing; Zhang, Zhe; Zhang, Yong-Liang

2016-07-15

With rapid economic growth, transboundary river basin pollution in China has become a very serious problem. Based on practical experience in other countries, cooperation among regions is an economic way to control the emission of pollutants. This study develops a game theoretic simulation model to analyze the cost effectiveness of reducing water pollutant emissions in four regions of the Jialu River basin while considering the stability and fairness of four cost allocation schemes. Different schemes (the nucleolus, the weak nucleolus, the Shapley value and the Separable Cost Remaining Benefit (SCRB) principle) are used to allocate regionally agreed-upon water pollutant abatement costs. The main results show that the fully cooperative coalition yielded the highest incremental gain for regions willing to cooperate if each region agreed to negotiate by transferring part of the incremental gain obtained from the cooperation to cover the losses of other regions. In addition, these allocation schemes produce different outcomes in terms of their fairness to the players and in terms of their derived stability, as measured by the Shapley-Shubik Power Index and the Propensity to Disrupt. Although the Shapley value and the SCRB principle exhibit superior fairness and stabilization to the other methods, only the SCRB principle may maintains full cooperation among regions over the long term. The results provide clear empirical evidence that regional gain allocation may affect the sustainability of cooperation. Therefore, it is implied that not only the cost-effectiveness but also the long-term sustainability should be considered while formulating and implementing environmental policies. Copyright © 2016 Elsevier Ltd. All rights reserved.

Using Excel's Solver Function to Facilitate Reciprocal Service Department Cost Allocations

Science.gov (United States)

Leese, Wallace R.

2013-01-01

The reciprocal method of service department cost allocation requires linear equations to be solved simultaneously. These computations are often so complex as to cause the abandonment of the reciprocal method in favor of the less sophisticated and theoretically incorrect direct or step-down methods. This article illustrates how Excel's Solver…

Methodology for Determining the Avoidable and Fully Allocated Costs of Amtrak Routes : Volume III, Appendix B-H

Science.gov (United States)

2009-08-01

The Federal Railroad Administration tasked the Volpe Center with developing a methodology for determining the avoidable and fully allocated costs of Amtrak routes. Avoidable costs are costs that would not be incurred if an Amtrak route were discontin...

Equity, tariffing, regulation: analysis of the cost allocation policies of an electric utility industry

International Nuclear Information System (INIS)

Bezzina, J.

1998-01-01

In this work, an analysis in terms of equity of policies of tariffing regulation and cost allocation of a multi-products electric company (organized as a natural monopoly) is proposed. The goal is double. In a standard point of view, the first goal is to show that today's literature in the domains of public economy, industrial organization and regulation (traditionally based on efficiency considerations) is able to supply reading keys for the analysis of moral philosophy problems. In a positive point of view, the second goal is to demonstrate that the equity criterion is operational enough to judge tariffing management practices in a particular industrial environment and can be used as a regulatory instrument by an ethics-concerned authority. The document is organized in two parts. An ethical and economical analysis of the equity concepts between allocation efficiency, production efficiency and tariffing practices of companies is proposed first. A particular equity concept is considered which is ready to be implemented for the regulation of a public utility, and the ins and outs expected with an equity theory of tariffing practices are evoked. In a second part, an analysis of goal conflicts between the authority and the regulated company is made in a point of view of equity regulation and cost allocation. An improved equity criterion is defined first, from which a measure is built and becomes a tool for the regulatory authority. Then, its use by a regulatory authority fully informed or encountering information asymmetry problems are analyzed in order to show its stakes on the cost allocation and tariffing policies of the company. (J.S.)

Prospective memory function in late adulthood: affect at encoding and resource allocation costs.

Directory of Open Access Journals (Sweden)

Julie D Henry

Full Text Available Some studies have found that prospective memory (PM cues which are emotionally valenced influence age effects in prospective remembering, but it remains unclear whether this effect reflects the operation of processes implemented at encoding or retrieval. In addition, none of the prior ageing studies of valence on PM function have examined potential costs of engaging in different valence conditions, or resource allocation trade-offs between the PM and the ongoing task. In the present study, younger, young-old and old-old adults completed a PM task in which the valence of the cues varied systematically (positive, negative or neutral at encoding, but was kept constant (neutral at retrieval. The results indicated that PM accuracy did not vary as a function of affect at encoding, and that this effect did not interact with age group. There was also no main or interaction effect of valence on PM reaction time in PM cue trials, indicating that valence costs across the three encoding conditions were equivalent. Old-old adults' PM accuracy was reduced relative to both young-old and younger adults. Prospective remembering incurred dual-task costs for all three groups. Analyses of reaction time data suggested that for both young-old and old-old, these costs were greater, implying differential resource allocation cost trade-offs. However, when reaction time data were expressed as a proportional change that adjusted for the general slowing of the older adults, costs did not differ as a function of group.

Development of algorithm for depreciation costs allocation in dynamic input-output industrial enterprise model

Directory of Open Access Journals (Sweden)

Keller Alevtina

2017-01-01

Full Text Available The article considers the issue of allocation of depreciation costs in the dynamic inputoutput model of an industrial enterprise. Accounting the depreciation costs in such a model improves the policy of fixed assets management. It is particularly relevant to develop the algorithm for the allocation of depreciation costs in the construction of dynamic input-output model of an industrial enterprise, since such enterprises have a significant amount of fixed assets. Implementation of terms of the adequacy of such an algorithm itself allows: evaluating the appropriateness of investments in fixed assets, studying the final financial results of an industrial enterprise, depending on management decisions in the depreciation policy. It is necessary to note that the model in question for the enterprise is always degenerate. It is caused by the presence of zero rows in the matrix of capital expenditures by lines of structural elements unable to generate fixed assets (part of the service units, households, corporate consumers. The paper presents the algorithm for the allocation of depreciation costs for the model. This algorithm was developed by the authors and served as the basis for further development of the flowchart for subsequent implementation with use of software. The construction of such algorithm and its use for dynamic input-output models of industrial enterprises is actualized by international acceptance of the effectiveness of the use of input-output models for national and regional economic systems. This is what allows us to consider that the solutions discussed in the article are of interest to economists of various industrial enterprises.

Allocation to reproduction and relative reproductive costs in two species of dioecious Anacardiaceae with contrasting phenology.

Science.gov (United States)

Matsuyama, Shuhei; Sakimoto, Michinori

2008-06-01

The cost of reproduction in dioecious plants is often female-biased. However, several studies have reported no difference in costs of reproduction between the sexes. In this study, the relative reproductive allocation and costs at the shoot and whole-plant levels were examined in woody dioecious Rhus javanica and R. trichocarpa, in order to examine differences between types of phenophase (i.e. physiological stage of development). Male and female Rhus javanica and R. trichocarpa were sampled and the reproductive and vegetative allocation of the shoot were estimated by harvesting reproductive current-year shoots during flowering and fruiting. Measurements were made of the number of reproductive and total current-year shoots per whole plant, and of the basal area increment (BAI). The numbers of reproductive and total current-year shoots per 1-year-old shoot were counted in order to examine the costs in the following year at the shoot level. A female-biased annual reproductive allocation was found; however, the ratio of reproductive current-year shoots per tree and the BAI did not differ between sexes in Rhus javanica and R. trichocarpa. The percentage of 1-year-old shoots with at least one reproductive current-year shoot was significantly male-biased in R. trichocarpa, but not in R. javanica, indicating that there was a relative cost at the shoot level only in R. trichocarpa. The female-biased leaf mass per shoot, an indicator of compensation for costs, was only found in R. javanica. Relative reproductive costs at the shoot level were detected in Rhus trichocarpa, which has simultaneous leafing and flowering, but not in R. javanica, which has leafing followed by flowering. However, the costs for the whole-plant level were diminished in both species. The results suggest that the phenophase type may produce the different costs for R. javanica and R. trichocarpa through the development of a compensation mechanism.

Current costing models: are they suitable for allocating health resources? The example of fall injury prevention in Australia.

Science.gov (United States)

Moller, Jerry

2005-01-01

The example of fall injury among older people is used to define and illustrate how current Australian systems for allocation of health resources perform for funding emerging public health issues. While the examples are Australian, the allocation and priority setting methods are common in the health sector in all developed western nations. With an ageing population the number of falls injuries in Australia and the cost of treatment will rise dramatically over the next 20-50 years. Current methods of allocating funds within the health system are not well suited to meeting this coming epidemic. The information requirements for cost-benefit and cost-effectiveness measures cannot be met. Marginal approaches to health funding are likely to continue to fund already well-funded treatment or politically driven prevention processes and to miss the opportunity for new prevention initiatives in areas that do not have a high political profile. Fall injury is one of many emerging areas that struggle to make claims for funding because the critical mass of intervention and evidence of its impact is not available. The beneficiaries of allocation failure may be those who treat the disease burden that could have been easily prevented. Changes to allocation mechanisms, data systems and new initiative funding practices are required to ensure that preventative strategies are able to compete on an equal footing with treatment approaches for mainstream health funding.

Transmission expansion cost allocation based on cooperative game theory for congestion relief

Energy Technology Data Exchange (ETDEWEB)

Erli, Ge; Takahasi, Kazuhiro; Kurihara, Ikuo [Central Research Inst. of Electric Power Industry, Tokyo (Japan); Luonan Chen [Osaka Sangyo Univ., Osaka (Japan)

2005-01-01

In conventional power systems, upstream and downstream of power were distinct. However, due to the competition, power injection and sink can appear at unexpected locations, and cost sharing for such a new power system configuration must be considered. This paper proposes a scheme for transmission expansion cost allocation among electric market participants by using Core and Nucleolus concepts of game theory, which are developed particularly for the transmission users. A solution of the n-person cooperative game is adopted to distribute the line transmission expansion cost among the players. Congestion is assumed to be the transmission constraint, and expansion of transmission line is expected to relieve transmission congestion. A case study is illustrated to demonstrate the proposed method. (Author)

Encouraging energy conservation in multifamily housing: RUBS and other methods of allocating energy costs to residents

Energy Technology Data Exchange (ETDEWEB)

McClelland, L

1980-10-01

Methods of encouraging energy conservation in multifamily housing by allocating energy costs to residents are discussed; specifically, methods appropriate for use in master metered buildings without equipment to monitor energy consumption in individual apartments are examined. Several devices available for monitoring individual energy consumption are also discussed plus methods of comparing the energy savings and cost effectiveness of monitoring devices with those of other means of promoting conservation. Specific information in Volume I includes a comparison study on energy use in master and individually metered buildings; types of appropriate conservation programs for master metered buildings; a description of the Resident Utility Billing System (RUBS); energy savings associated with RUBS; Resident reactions to RUBS; cost effectiveness of RUBS for property owners; potential abuses, factors limiting widespread use, and legal status of RUBS. Part I of Volume II contains a cost allocation decision guide and Part II in Volume II presents the RUBS Operations Manual. Pertinent appendices to some chapters are attached. (MCW)

Policy communities and allocation of internalized cost : negotiation of the Ontario acid rain program, 1982-1985

Energy Technology Data Exchange (ETDEWEB)

MacDonald, D.C.

1997-12-31

The process of allocating the internalized cost of environmental protection amongst industrial concerns and governments was studied. The issue was addressed by reviewing the literature on the treatment of externalities by economists, and the literature describing the approach to policy analysis by the the policy communities. An examination of a case study in which the cost of sulphur dioxide emission reductions was allocated amongst the major Ontario sources during the development of the 1985 national and Ontario acid rain programs was presented. The study provided an insight into issues regarding Canadian environmental policy and policy communities theory and practice. The Ontario allocation was negotiated by Ontario alone, even though it was part of a national program. The environmental movement also had no role in this Ontario policy decisions. The power to influence the Ontario cabinet belonged to MOE, Inco, and Ontario Hydro through negotiations and compromise, which conforms to the basic premise of the policy communities approach.

18 CFR 367.28 - Methods of allocation.

Science.gov (United States)

2010-04-01

... 18 Conservation of Power and Water Resources 1 2010-04-01 2010-04-01 false Methods of allocation... Instructions § 367.28 Methods of allocation. Indirect costs and compensation for use of capital must be... allocation. Both direct and allocated indirect costs on projects must be assigned among those companies in...

Distributed Bees Algorithm Parameters Optimization for a Cost Efficient Target Allocation in Swarms of Robots

Directory of Open Access Journals (Sweden)

Álvaro Gutiérrez

2011-11-01

Full Text Available Swarms of robots can use their sensing abilities to explore unknown environments and deploy on sites of interest. In this task, a large number of robots is more effective than a single unit because of their ability to quickly cover the area. However, the coordination of large teams of robots is not an easy problem, especially when the resources for the deployment are limited. In this paper, the Distributed Bees Algorithm (DBA, previously proposed by the authors, is optimized and applied to distributed target allocation in swarms of robots. Improved target allocation in terms of deployment cost efficiency is achieved through optimization of the DBA’s control parameters by means of a Genetic Algorithm. Experimental results show that with the optimized set of parameters, the deployment cost measured as the average distance traveled by the robots is reduced. The cost-efficient deployment is in some cases achieved at the expense of increased robots’ distribution error. Nevertheless, the proposed approach allows the swarm to adapt to the operating conditions when available resources are scarce.

Tradable permit allocations and sequential choice

Energy Technology Data Exchange (ETDEWEB)

MacKenzie, Ian A. [Centre for Economic Research, ETH Zuerich, Zurichbergstrasse 18, 8092 Zuerich (Switzerland)

2011-01-15

This paper investigates initial allocation choices in an international tradable pollution permit market. For two sovereign governments, we compare allocation choices that are either simultaneously or sequentially announced. We show sequential allocation announcements result in higher (lower) aggregate emissions when announcements are strategic substitutes (complements). Whether allocation announcements are strategic substitutes or complements depends on the relationship between the follower's damage function and governments' abatement costs. When the marginal damage function is relatively steep (flat), allocation announcements are strategic substitutes (complements). For quadratic abatement costs and damages, sequential announcements provide a higher level of aggregate emissions. (author)

Cost allocation model for distribution networks considering high penetration of distributed energy resources

DEFF Research Database (Denmark)

Soares, Tiago; Pereira, Fábio; Morais, Hugo

2015-01-01

The high penetration of distributed energy resources (DER) in distribution networks and the competitive environment of electricity markets impose the use of new approaches in several domains. The network cost allocation, traditionally used in transmission networks, should be adapted and used...... in the distribution networks considering the specifications of the connected resources. The main goal is to develop a fairer methodology trying to distribute the distribution network use costs to all players which are using the network in each period. In this paper, a model considering different type of costs (fixed......, losses, and congestion costs) is proposed comprising the use of a large set of DER, namely distributed generation (DG), demand response (DR) of direct load control type, energy storage systems (ESS), and electric vehicles with capability of discharging energy to the network, which is known as vehicle...

The role of auctions and forward markets in the EU ETS: counterbalancing the cost-inefficiencies of combining generous allocation with a ban on banking

Energy Technology Data Exchange (ETDEWEB)

Ehrhart, K.M.; Hoppe, C.; Schleich, J.; Seifert, S.

2005-07-01

From an analysis of the available national allocation plans for the first period (2005-2007) of the EU emissions trading scheme (EU ETS), it can be inferred that (i) the total allocation to installations covered under the EU ETS is rather generous and (ii) most EU Member States ban the transfer of allowances (banking) into the second period (2008-2012). In this article, we explore the cost-efficiency issues associated with such a generous allocation of allowances to the trading sectors in combination with the ban on banking. It is argued that allocation to the trading sectors is higher than implied by a cost-minimization approach. Moreover, due to the reduced level of flexibility, a ban on banking increases overall compliance costs. In addition, the results of a simulation game conducted with real company participants and with a student control group suggest that a generous primary allocation in the first phase combined with a ban on banking also leads to a cost-inefficient choice of abatement measures within periods. The results of the simulations are also consistent with the conjecture that forward markets and auctioning off a part of the total quantity of allowances result in more reliable price signals and most cost-efficient outcomes. (author)

Emissions allocation in transportation routes

NARCIS (Netherlands)

Leenders, B.P.J.; Velázquez Martínez, J.; Fransoo, J.C.

2017-01-01

This article studies the allocation of CO2 emissions to a specific shipment in routing transportation. The authors show that this problem differs from a cost allocation problem specifically because the concavity condition does not hold necessarily in the CO2 allocation problem. This implies that a

Applied cost allocation

DEFF Research Database (Denmark)

Bogetoft, Peter; Hougaard, Jens Leth; Smilgins, Aleksandrs

2016-01-01

This paper deals with empirical computation of Aumann–Shapley cost shares for joint production. We show that if one uses a mathematical programing approach with its non-parametric estimation of the cost function there may be observations in the data set for which we have multiple Aumann–Shapley p...

Optimum sample size allocation to minimize cost or maximize power for the two-sample trimmed mean test.

Science.gov (United States)

Guo, Jiin-Huarng; Luh, Wei-Ming

2009-05-01

When planning a study, sample size determination is one of the most important tasks facing the researcher. The size will depend on the purpose of the study, the cost limitations, and the nature of the data. By specifying the standard deviation ratio and/or the sample size ratio, the present study considers the problem of heterogeneous variances and non-normality for Yuen's two-group test and develops sample size formulas to minimize the total cost or maximize the power of the test. For a given power, the sample size allocation ratio can be manipulated so that the proposed formulas can minimize the total cost, the total sample size, or the sum of total sample size and total cost. On the other hand, for a given total cost, the optimum sample size allocation ratio can maximize the statistical power of the test. After the sample size is determined, the present simulation applies Yuen's test to the sample generated, and then the procedure is validated in terms of Type I errors and power. Simulation results show that the proposed formulas can control Type I errors and achieve the desired power under the various conditions specified. Finally, the implications for determining sample sizes in experimental studies and future research are discussed.

Allocation of fixed transmission cost to wheeling transactions by cooperative game theory

International Nuclear Information System (INIS)

Tsukamoto, Yukitoki; Iyoda, Isao

1996-01-01

This paper describes a methodology to allocate the cost of transmission network facilities to wheeling transactions in decentralized power systems. The authors propose that the responsibility placed on transmission facilities involved in each transaction be according to the transmission usage pattern. Their proposal incorporates MW-mile method and considers economies of scale of transmission network facilities. The authors also incorporate a nucleolus scheme in the cooperative game theory to deal with matters of conflict. The applicability of their method is demonstrated in a numerical example

The Cost Effectiveness of the U.S. Export Enhancement Program Bonus Allocation Mechanism

OpenAIRE

Humei Wang; Richard J. Sexton

2004-01-01

The U.S. Export Enhancement Program is evaluated from the perspective of the cost effectiveness of its bonus allocation mechanism. The current mechanism resembles a discriminatory-price, common-value auction. However, auction theory suggests that a discriminatory auction may not be optimal in this setting for several reasons. This article evaluates the current format relative to an alternative, uniform-price auction. Estimation results reveal evidence of strategic bidder behavior under the cu...

Avoided cost estimation and post-reform funding allocation for California's energy efficiency programs

International Nuclear Information System (INIS)

Baskette, C.; Horii, B.; Price, S.; Kollman, E.

2006-01-01

This paper summarizes the first comprehensive estimation of California's electricity avoided costs since the state reformed its electricity market. It describes avoided cost estimates that vary by time and location, thus facilitating targeted design, funding, and marketing of demand-side management (DSM) and energy efficiency (EE) programs that could not have occurred under the previous methodology of system average cost estimation. The approach, data, and results reflect two important market structure changes: (a) wholesale spot and forward markets now supply electricity commodities to load serving entities; and (b) the evolution of an emissions market that internalizes and prices some of the externalities of electricity generation. The paper also introduces the multiplier effect of a price reduction due to DSM/EE implementation on electricity bills of all consumers. It affirms that area- and time-specific avoided cost estimates can improve the allocation of the state's public funding for DSM/EE programs, a finding that could benefit other parts of North America (e.g. Ontario and New York), which have undergone electricity deregulation. (author)

Application of an allocation methodology

International Nuclear Information System (INIS)

Youngblood, R.

1989-01-01

This paper presents a method for allocating resources to elements of a system for the purpose of achieving prescribed levels of defense-in-depth at minimal cost. The method makes extensive use of logic modelling. An analysis of a simplified high-level waste repository is used as an illustrative application of the method. It is shown that it is possible to allocate quality control costs (or demonstrate performance) in an optimal way over elements of a conceptual design

Worst-case analysis of heap allocations

DEFF Research Database (Denmark)

Puffitsch, Wolfgang; Huber, Benedikt; Schoeberl, Martin

2010-01-01

the worst-case heap allocations of tasks. The analysis builds upon techniques that are well established for worst-case execution time analysis. The difference is that the cost function is not the execution time of instructions in clock cycles, but the allocation in bytes. In contrast to worst-case execution...... time analysis, worst-case heap allocation analysis is not processor dependent. However, the cost function depends on the object layout of the runtime system. The analysis is evaluated with several real-time benchmarks to establish the usefulness of the analysis, and to compare the memory consumption...

Allocation of Decommissioning and Waste Liabilities

International Nuclear Information System (INIS)

Varley, Geoff

2011-11-01

The work demonstrates that there are a number of methods available for cost allocation, the pros and cons of which are examined. The study investigates potential proportional and incremental methods in some depth. A recommendation in principle to use the latter methodology is given. It is concluded that a 'fair assumption' is that the potential allocation of costs for 'the RMA Leaching Hall' probably is small, in relation to the total costs, and estimated to be not more than about 175 kSEK, plus any costs associated with decommissioning/ disposal of a number of small pieces of equipment added by the current operator

Minimum cost connection networks

DEFF Research Database (Denmark)

Hougaard, Jens Leth; Tvede, Mich

2015-01-01

In the present paper we consider the allocation of costs in connection networks. Agents have connection demands in form of pairs of locations they want to have connected. Connections between locations are costly to build. The problem is to allocate costs of networks satisfying all connection...... demands. We use a few axioms to characterize allocation rules that truthfully implement cost minimizing networks satisfying all connection demands in a game where: (1) a central planner announces an allocation rule and a cost estimation rule; (2) every agent reports her own connection demand as well...... as all connection costs; (3) the central planner selects a cost minimizing network satisfying reported connection demands based on the estimated costs; and, (4) the planner allocates the true costs of the selected network. It turns out that an allocation rule satisfies the axioms if and only if relative...

Application of an allocation methodology

International Nuclear Information System (INIS)

Youngblood, R.; de Oliveira, L.F.S.

1989-01-01

This paper presents a method for allocating resources to elements of a system for the purpose of achieving prescribed levels of defense-in-depth at minimal cost. The method makes extensive use of logic modelling. An analysis of a simplified high-level waste repository is used as an illustrative application of the method. It is shown that it is possible to allocate quality control costs (or demonstrated performance) in an optimal way over elements of a conceptual design. 6 refs., 3 figs., 2 tabs

17 CFR 256.01-11 - Methods of allocation.

Science.gov (United States)

2010-04-01

... applicable and currently effective methods of allocation filed with the Commission. Both direct and allocated... 17 Commodity and Securities Exchanges 3 2010-04-01 2010-04-01 false Methods of allocation. 256.01... HOLDING COMPANY ACT OF 1935 General Instructions § 256.01-11 Methods of allocation. Indirect costs and...

Costs and benefits of experimentally induced changes in the allocation of growth versus immune function under differential exposure to ectoparasites.

Directory of Open Access Journals (Sweden)

Natalia Pitala

2010-05-01

Full Text Available Ecological immunology has focused on the costs of investment in immunocompetence. However, understanding optimal resource allocation to immune defence requires also identification of its benefits, which are likely to occur only when parasites are abundant.We manipulated the abundance of parasitic hen fleas in blue tit (Cyanistes caeruleus nests, and supplemented their hosts, the nestlings, with methionine (a sulphur amino acid enhancing cell-mediated immunity during day 3-6. We found a significant interaction between these two experimental factors on the development of immune defences and growth rates. Only in parasitized nests did methionine supplementation boost immune (PHA response, and did nestling with experimentally increased immunocompetence show a relatively faster growth rate than control nestlings between days 6-9. Hence, the allocation of resources into immune defence and its growth-benefits are apparent only in presence of parasites. The main cost of methionine-induced increased allocation to the immune system was an increase in mortality, independently of ectoparasites. Nestlings in all treatments compensated initial growth reduction and all reached equal body size at day 16 (just prior to fledging, indicating a lack of long-term benefits. In addition, methionine treatment tended (P = 0.09 to lower circulating plasma immunoglobulin levels, possibly indicating a trade-off between the cell-mediated and humoral components of the immune system.We found no strong benefits of an increased investment in immunocompetence in a parasite-rich environment. Any deviation from the growth trajectory (due to changes in allocation induced by methionine is largely detrimental for survival. Hence, while costs are apparent identifying the benefits of investment in immunocompetence during ontogeny is challenging.

Towards an equitable allocation of the cost of a global change adaptation plan at the river basin scale: going beyond the perfect cooperation assumption

Science.gov (United States)

Girard, Corentin; Rinaudo, Jean-Daniel; Pulido-Velázquez, Manuel

2015-04-01

Adaptation to global change is a key issue in the planning of water resource systems in a changing world. Adaptation has to be efficient, but also equitable in the share of the costs of joint adaptation at the river basin scale. Least-cost hydro-economic optimization models have been helpful at defining efficient adaptation strategies. However, they often rely on the assumption of a "perfect cooperation" among the stakeholders, required for reaching the optimal solution. Nowadays, most adaptation decisions have to be agreed among the different actors in charge of their implementation, thus challenging the validity of a perfect command-and-control solution. As a first attempt to over-pass this limitation, our work presents a method to allocate the cost of an efficient adaptation programme of measures among the different stakeholders at the river basin scale. Principles of equity are used to define cost allocation scenarios from different perspectives, combining elements from cooperative game theory and axioms from social justice to bring some "food for thought" in the decision making process of adaptation. To illustrate the type of interactions between stakeholders in a river basin, the method has been applied in a French case study, the Orb river basin. Located on the northern rim of the Mediterranean Sea, this river basin is experiencing changes in demand patterns, and its water resources will be impacted by climate change, calling for the design of an adaptation plan. A least-cost river basin optimization model (LCRBOM) has been developed under GAMS to select the combination of demand- and supply-side adaptation measures that allows meeting quantitative water management targets at the river basin scale in a global change context. The optimal adaptation plan encompasses measures in both agricultural and urban sectors, up-stream and down-stream of the basin, disregarding the individual interests of the stakeholders. In order to ensure equity in the cost allocation

Combining spatial modeling and choice experiments for the optimal spatial allocation of wind turbines

International Nuclear Information System (INIS)

Drechsler, Martin; Ohl, Cornelia; Meyerhoff, Juergen; Eichhorn, Marcus; Monsees, Jan

2011-01-01

Although wind power is currently the most efficient source of renewable energy, the installation of wind turbines (WT) in landscapes often leads to conflicts in the affected communities. We propose that such conflicts can be mitigated by a welfare-optimal spatial allocation of WT in the landscape so that a given energy target is reached at minimum social costs. The energy target is motivated by the fact that wind power production is associated with relatively low CO 2 emissions. Social costs comprise energy production costs as well as external costs caused by harmful impacts on humans and biodiversity. We present a modeling approach that combines spatially explicit ecological-economic modeling and choice experiments to determine the welfare-optimal spatial allocation of WT in West Saxony, Germany. The welfare-optimal sites balance production and external costs. Results indicate that in the welfare-optimal allocation the external costs represent about 14% of the total costs (production costs plus external costs). Optimizing wind power production without consideration of the external costs would lead to a very different allocation of WT that would marginally reduce the production costs but strongly increase the external costs and thus lead to substantial welfare losses. - Highlights: → We combine modeling and economic valuation to optimally allocate wind turbines. → Welfare-optimal allocation balances energy production costs and external costs. → External costs (impacts on the environment) can be substantial. → Ignoring external costs leads to suboptimal allocations and welfare losses.

Costs of task allocation with local feedback: Effects of colony size and extra workers in social insects and other multi-agent systems.

Science.gov (United States)

Radeva, Tsvetomira; Dornhaus, Anna; Lynch, Nancy; Nagpal, Radhika; Su, Hsin-Hao

2017-12-01

Adaptive collective systems are common in biology and beyond. Typically, such systems require a task allocation algorithm: a mechanism or rule-set by which individuals select particular roles. Here we study the performance of such task allocation mechanisms measured in terms of the time for individuals to allocate to tasks. We ask: (1) Is task allocation fundamentally difficult, and thus costly? (2) Does the performance of task allocation mechanisms depend on the number of individuals? And (3) what other parameters may affect their efficiency? We use techniques from distributed computing theory to develop a model of a social insect colony, where workers have to be allocated to a set of tasks; however, our model is generalizable to other systems. We show, first, that the ability of workers to quickly assess demand for work in tasks they are not currently engaged in crucially affects whether task allocation is quickly achieved or not. This indicates that in social insect tasks such as thermoregulation, where temperature may provide a global and near instantaneous stimulus to measure the need for cooling, for example, it should be easy to match the number of workers to the need for work. In other tasks, such as nest repair, it may be impossible for workers not directly at the work site to know that this task needs more workers. We argue that this affects whether task allocation mechanisms are under strong selection. Second, we show that colony size does not affect task allocation performance under our assumptions. This implies that when effects of colony size are found, they are not inherent in the process of task allocation itself, but due to processes not modeled here, such as higher variation in task demand for smaller colonies, benefits of specialized workers, or constant overhead costs. Third, we show that the ratio of the number of available workers to the workload crucially affects performance. Thus, workers in excess of those needed to complete all tasks

Costs of task allocation with local feedback: Effects of colony size and extra workers in social insects and other multi-agent systems.

Directory of Open Access Journals (Sweden)

Tsvetomira Radeva

2017-12-01

Full Text Available Adaptive collective systems are common in biology and beyond. Typically, such systems require a task allocation algorithm: a mechanism or rule-set by which individuals select particular roles. Here we study the performance of such task allocation mechanisms measured in terms of the time for individuals to allocate to tasks. We ask: (1 Is task allocation fundamentally difficult, and thus costly? (2 Does the performance of task allocation mechanisms depend on the number of individuals? And (3 what other parameters may affect their efficiency? We use techniques from distributed computing theory to develop a model of a social insect colony, where workers have to be allocated to a set of tasks; however, our model is generalizable to other systems. We show, first, that the ability of workers to quickly assess demand for work in tasks they are not currently engaged in crucially affects whether task allocation is quickly achieved or not. This indicates that in social insect tasks such as thermoregulation, where temperature may provide a global and near instantaneous stimulus to measure the need for cooling, for example, it should be easy to match the number of workers to the need for work. In other tasks, such as nest repair, it may be impossible for workers not directly at the work site to know that this task needs more workers. We argue that this affects whether task allocation mechanisms are under strong selection. Second, we show that colony size does not affect task allocation performance under our assumptions. This implies that when effects of colony size are found, they are not inherent in the process of task allocation itself, but due to processes not modeled here, such as higher variation in task demand for smaller colonies, benefits of specialized workers, or constant overhead costs. Third, we show that the ratio of the number of available workers to the workload crucially affects performance. Thus, workers in excess of those needed to

76 FR 81295 - Cost Accounting Standards: Cost Accounting Standards 412 and 413-Cost Accounting Standards...

Science.gov (United States)

2011-12-27

... accounting standards governing measurement, assignment, and allocation of costs to contracts with the United... contracting parties; Measurement of pension costs must be objectively verifiable; Accounting rules must keep... cost accounting that preclude their use for the appropriate measurement, assignment and allocation of...

Make or buy analysis model based on tolerance allocation to minimize manufacturing cost and fuzzy quality loss

Science.gov (United States)

Rosyidi, C. N.; Puspitoingrum, W.; Jauhari, W. A.; Suhardi, B.; Hamada, K.

2016-02-01

The specification of tolerances has a significant impact on the quality of product and final production cost. The company should carefully pay attention to the component or product tolerance so they can produce a good quality product at the lowest cost. Tolerance allocation has been widely used to solve problem in selecting particular process or supplier. But before merely getting into the selection process, the company must first make a plan to analyse whether the component must be made in house (make), to be purchased from a supplier (buy), or used the combination of both. This paper discusses an optimization model of process and supplier selection in order to minimize the manufacturing costs and the fuzzy quality loss. This model can also be used to determine the allocation of components to the selected processes or suppliers. Tolerance, process capability and production capacity are three important constraints that affect the decision. Fuzzy quality loss function is used in this paper to describe the semantic of the quality, in which the product quality level is divided into several grades. The implementation of the proposed model has been demonstrated by solving a numerical example problem that used a simple assembly product which consists of three components. The metaheuristic approach were implemented to OptQuest software from Oracle Crystal Ball in order to obtain the optimal solution of the numerical example.

Equitable fund allocation, an economical approach for sustainable waste load allocation.

Science.gov (United States)

Ashtiani, Elham Feizi; Niksokhan, Mohammad Hossein; Jamshidi, Shervin

2015-08-01

This research aims to study a novel approach for waste load allocation (WLA) to meet environmental, economical, and equity objectives, simultaneously. For this purpose, based on a simulation-optimization model developed for Haraz River in north of Iran, the waste loads are allocated according to discharge permit market. The non-dominated solutions are initially achieved through multiobjective particle swarm optimization (MOPSO). Here, the violation of environmental standards based on dissolved oxygen (DO) versus biochemical oxidation demand (BOD) removal costs is minimized to find economical total maximum daily loads (TMDLs). This can save 41% in total abatement costs in comparison with the conventional command and control policy. The BOD discharge permit market then increases the revenues to 45%. This framework ensures that the environmental limits are fulfilled but the inequity index is rather high (about 4.65). For instance, the discharge permit buyer may not be satisfied about the equity of WLA. Consequently, it is recommended that a third party or institution should be in charge of reallocating the funds. It means that the polluters which gain benefits by unfair discharges should pay taxes (or funds) to compensate the losses of other polluters. This intends to reduce the costs below the required values of the lowest inequity index condition. These compensations of equitable fund allocation (EFA) may help to reduce the dissatisfactions and develop WLA policies. It is concluded that EFA in integration with water quality trading (WQT) is a promising approach to meet the objectives.

Cost Accounting for Decision Makers.

Science.gov (United States)

Kaneklides, Ann L.

1985-01-01

Underscores the importance of informed decision making through accurate anticipation of cost incurrence in light of changing economic and environmental conditions. Explains the concepts of cost accounting, full allocation of costs, the selection of an allocation base, the allocation of indirect costs, depreciation, and implications for community…

48 CFR 1631.203-70 - Allocation techniques.

Science.gov (United States)

2010-10-01

... shall consistently apply the methods and techniques established to classify direct and indirect costs... meant to be exhaustive, but rather are examples of allocation methods that may be acceptable under... 48 Federal Acquisition Regulations System 6 2010-10-01 2010-10-01 true Allocation techniques. 1631...

A Cost-Effectiveness Evaluation Approach to Improving Resource Allocations for School Systems. Administering for Change Program. A Professional Paper.

Science.gov (United States)

Temkin, Sanford

This dissertation begins with a description of some methods employed in making public-sector resource-allocation decisions, with conclusions on the appropriateness of each method for evaluating the ongoing programs of a school system. The second section has been rewritten and published as "A Comprehensive Theory of Cost-Effectiveness" (EA 002…

The interplay between cost accounting knowledge and presentation formats in cost-based decision making

NARCIS (Netherlands)

Cardinaels, E.

2008-01-01

Most studies on cost-based decision-making examine the profit impact of cost reports that rely on different methods to allocate costs. In practice, firms’ cost reports often employ the same cost allocation method with subtle variations in the way that the cost data are presented. This paper examines

Financial Resource Allocation in Higher Education

Science.gov (United States)

Ušpuriene, Ana; Sakalauskas, Leonidas; Dumskis, Valerijonas

2017-01-01

The paper considers a problem of financial resource allocation in a higher education institution. The basic financial management instruments and the multi-stage cost minimization model created are described involving financial instruments to constraints. Both societal and institutional factors that determine the costs of educating students are…

Output-based allocation as a form of protection for internationally competitive industries

International Nuclear Information System (INIS)

Haites, Erik

2003-12-01

Policies adopted by Annex B Parties to reduce their greenhouse gas (GHG) emissions are likely to increase costs for industries vulnerable to international competition in domestic or export markets. Domestic emissions trading, by enabling the aggregate emissions target to be met at least cost, helps to reduce the adverse impacts on these industries. An output-based allocation of allowances reduces the output decline due to imposition of the emissions trading program relative to a lump-sum (historic) allocation and so helps reduce the adverse impacts on these industries. The effectiveness of an output-based allocation in maintaining production must be assessed empirically because it depends on the characteristics of all of the firms covered by the trading program as well as other factors. Modeling results for a possible emissions trading program for Alberta confirm the expected impacts of an output-based allocation and indicate that the effectiveness varies across industries. While encouraging greater production, an output-based allocation lowers profits relative to a lump-sum allocation and leads to a different distribution of costs. Other policy options for reducing the output decline in industries vulnerable to international competition include lump-sum allocations or auctioned allowances combined with assistance programs for emission reduction actions or a requirement to meet 'world best' emission performance standard. These policy options should be compared with an output-based allocation in terms of effectiveness, total cost and other impacts, before a policy is adopted

Impacts of alternative allowance allocation methods under a cap-and-trade program in power sector

International Nuclear Information System (INIS)

Liu Beibei; He Pan; Zhang Bing; Bi Jun

2012-01-01

Emission trading is considered to be a cost-effective environmental economic instrument for pollution control. However, the policy design of an emission trading program has a decisive impact on its performance. Allowance allocation is one of the most important policy design issues in emission trading, not only for equity but also for policy performance. In this research, an artificial market for sulfur dioxide (SO 2 ) emission trading was constructed by applying an agent-based model. The performance of the Jiangsu SO 2 emission trading market was examined under different allowance allocation methods and transaction costs. The results showed that the market efficiency of emission trading would be affected by the allocation methods when the transaction costs are positive. The auction allowance allocation method was more efficient and had the lowest total emission control costs than the other three allocation methods examined. However, the use of this method will require that power plants pay for all of their allowance, and doing so will increase the production costs of power plants. On the other hand, output-based allowance allocation is the second best method. - Highlights: ► The impact of allowance allocation methods is examined for a cap-and-trade program. ► The market efficiency would be distinct when the transaction costs are positive. ► The auction method would have lowest total emission control costs.

Habitat allocation to maximize biodiversity: a technical description of the HAMBO model

NARCIS (Netherlands)

Groeneveld, R.A.; Rudrum, D.P.

2008-01-01

To evaluate the cost-effectiveness of spatial allocations of nature conservation, it is necessary that a benchmark allocation can be known that achieves the maximum ecological value at given costs. This calls for an optimisation model that takes into consideration the main ecological considerations,

Multiobjective optimal allocation problem with probabilistic non ...

African Journals Online (AJOL)

This paper considers the optimum compromise allocation in multivariate stratified sampling with non-linear objective function and probabilistic non-linear cost constraint. The probabilistic non-linear cost constraint is converted into equivalent deterministic one by using Chance Constrained programming. A numerical ...

Power plant allocation in East Kalimantan considering total cost and emissions

Science.gov (United States)

Muslimin; Utomo, D. S.

2018-04-01

The fulfillment of electricity need in East Kalimantan is the responsibility of State Electricity Company/Perusahaan Listrik Negara (PLN). But PLN faces constraints in the lack of generating capacity it has. So the allocation of power loads in East Kalimantan has its own challenges. Additional power supplies from other parties are required. In this study, there are four scenarios tested to meet the electricity needs in East Kalimantan with the goal of minimizing costs and emissions. The first scenario is only by using PLN power plant. The second scenario is by combining PLN + Independent Power Producer (IPP) power plants. The third scenario is by using PLN + Rented power plants. The fourth scenario is by using PLN + Excess capacity generation. Numerical experiment using nonlinear programming is conducted with the help of the solver. The result shows that in the peak load condition, the best combination is scenario 2 (PLN + IPP). While at the lowest load condition, the cheapest scenario is PLN + IPP while the lowest emission is PLN + Rent.

Minimum cost connection networks

DEFF Research Database (Denmark)

Hougaard, Jens Leth; Tvede, Mich

In the present paper we consider the allocation of cost in connection networks. Agents have connection demands in form of pairs of locations they want to be connected. Connections between locations are costly to build. The problem is to allocate costs of networks satisfying all connection demands...

How should INGOs allocate resources?

Directory of Open Access Journals (Sweden)

Scott Wisor

2012-02-01

Full Text Available International Non-governmental Organizations (INGOs face difficult choices when choosing to allocate resources. Given that the resources made available to INGOs fall far short of what is needed to reduce massive human rights deficits, any chosen scheme of resource allocation requires failing to reach other individuals in great need. Facing these moral opportunity costs, what moral reasons should guide INGO resource allocation? Two reasons that clearly matter, and are recognized by philosophers and development practitioners, are the consequences (or benefit or harm reduction of any given resource allocation and the need (or priority of individual beneficiaries. If accepted, these reasons should lead INGOs to allocate resources to a limited number of countries where the most prioritarian weighted harm reduction will be achieved. I make three critiques against this view. First, on grounds the consequentialist accepts, I argue that INGOs ought to maintain a reasonably wide distribution of resources. Second, I argue that even if one is a consequentialist, consequentialism ought not act as an action guiding principle for INGOs. Third, I argue that additional moral reasons should influence decision making about INGO resource allocation. Namely, INGO decision making should attend to relational reasons, desert, respect for agency, concern for equity, and the importance of expressing a view of moral wrongs.

On System Engineering a Barter-Based Re-allocation of Space System Key Development Resources

Science.gov (United States)

Kosmann, William J.

NASA has had a decades-long problem with cost growth during the development of space science missions. Numerous agency-sponsored studies have produced average mission level development cost growths ranging from 23 to 77%. A new study of 26 historical NASA science instrument set developments using expert judgment to re-allocate key development resources has an average cost growth of 73.77%. Twice in history, during the Cassini and EOS-Terra science instrument developments, a barter-based mechanism has been used to re-allocate key development resources. The mean instrument set development cost growth was -1.55%. Performing a bivariate inference on the means of these two distributions, there is statistical evidence to support the claim that using a barter-based mechanism to re-allocate key instrument development resources will result in a lower expected cost growth than using the expert judgment approach. Agent-based discrete event simulation is the natural way to model a trade environment. A NetLogo agent-based barter-based simulation of science instrument development was created. The agent-based model was validated against the Cassini historical example, as the starting and ending instrument development conditions are available. The resulting validated agent-based barter-based science instrument resource re-allocation simulation was used to perform 300 instrument development simulations, using barter to re-allocate development resources. The mean cost growth was -3.365%. A bivariate inference on the means was performed to determine that additional significant statistical evidence exists to support a claim that using barter-based resource re-allocation will result in lower expected cost growth, with respect to the historical expert judgment approach. Barter-based key development resource re-allocation should work on science spacecraft development as well as it has worked on science instrument development. A new study of 28 historical NASA science spacecraft

Optimal Register Allocation by Augmented Left-Edge Algorithm on Arbitrary Control-Flow Structures

DEFF Research Database (Denmark)

Ruvald Pedersen, Mark; Madsen, Jan

2012-01-01

for allocation to be done using only quasi-local and local allocation - avoiding the complexity of true global allocation. As local allocation is much simpler than global allocation, this approach emphasizes efficiency and ease of implementation - at a cost of an increased number of register transfers compared...... to other allocators. Experiments show that runtime is linear for all practical purposes....

Allocation Problems and Market Design

DEFF Research Database (Denmark)

Smilgins, Aleksandrs

The thesis contains six independent papers with a common theme: Allocation problems and market design. The first paper is concerned with fair allocation of risk capital where independent autonomous subunits have risky activities and together constitute the entity's total risk, whose associated risk...... at a certain point in time involves countries that have excess demand and countries that have surplus of green energy. The problem addressed here is how the gains from trade ought to influence the way that members of the grid share common costs. The fifth paper extends the classical two-sided one...

A variation reduction allocation model for quality improvement to minimize investment and quality costs by considering suppliers’ learning curve

Science.gov (United States)

Rosyidi, C. N.; Jauhari, WA; Suhardi, B.; Hamada, K.

2016-02-01

Quality improvement must be performed in a company to maintain its product competitiveness in the market. The goal of such improvement is to increase the customer satisfaction and the profitability of the company. In current practice, a company needs several suppliers to provide the components in assembly process of a final product. Hence quality improvement of the final product must involve the suppliers. In this paper, an optimization model to allocate the variance reduction is developed. Variation reduction is an important term in quality improvement for both manufacturer and suppliers. To improve suppliers’ components quality, the manufacturer must invest an amount of their financial resources in learning process of the suppliers. The objective function of the model is to minimize the total cost consists of investment cost, and quality costs for both internal and external quality costs. The Learning curve will determine how the employee of the suppliers will respond to the learning processes in reducing the variance of the component.

Application of genetic algorithm for reliability allocation in nuclear power plants

International Nuclear Information System (INIS)

Yang, Joon-Eon; Hwang, Mee-Jung; Sung, Tae-Yong; Jin, Youngho

1999-01-01

Reliability allocation is an optimization process of minimizing the total plant costs subject to the overall plant safety goal constraints. Reliability allocation was applied to determine the reliability characteristics of reactor systems, subsystems, major components and plant procedures that are consistent with a set of top-level performance goals; the core melt frequency, acute fatalities and latent fatalities. Reliability allocation can be performed to improve the design, operation and safety of new and/or existing nuclear power plants. Reliability allocation is a kind of a difficult multi-objective optimization problem as well as a global optimization problem. The genetic algorithm, known as one of the most powerful tools for most optimization problems, is applied to the reliability allocation problem of a typical pressurized water reactor in this article. One of the main problems of reliability allocation is defining realistic objective functions. Hence, in order to optimize the reliability of the system, the cost for improving and/or degrading the reliability of the system should be included in the reliability allocation process. We used techniques derived from the value impact analysis to define the realistic objective function in this article

OPEN SPACE ALLOCATION AND TRAVEL COSTS

OpenAIRE

Kovacs, Kent F.

2003-01-01

The gain from dividing parks into smaller pieces to reduce travel costs is weighed against the loss in services the parks provide since they are smaller. The optimal number of parks is dependent on whether travel costs are concentrated in parts of the town.

Optimum fuel allocation in parallel steam generator systems

International Nuclear Information System (INIS)

Bollettini, U.; Cangioli, E.; Cerri, G.; Rome Univ. 'La Sapienza'; Trento Univ.

1991-01-01

An optimization procedure was developed to allocate fuels into parallel steam generators. The procedure takes into account the level of performance deterioration connected with the loading history (fossil fuel allocation and maintenance) of each steam generator. The optimization objective function is the system hourly cost, overall steam demand being satisfied. Costs are due to fuel and electric power supply and to plant depreciation and maintenance as well. In order to easily updata the state of each steam generator, particular care was put in the general formulation of the steam production function by adopting a special efficiency-load curve description based on a deterioration scaling parameter. The influence of the characteristic time interval length on the optimum operation result is investigated. A special implementation of the method based on minimum cost paths is suggested

Understanding Potential Changes to the Veterans Equitable Resource Allocation (VERA) System

National Research Council Canada - National Science Library

Wasserman, Jeffrey

2004-01-01

... disabilities, low incomes, and special health care needs. In contrast to earlier VHA allocation systems, which were based largely on historical costs, VERA bases its allocation of finds primarily on the number of veterans served (work- load...

Congestion Pricing for Aircraft Pushback Slot Allocation

Science.gov (United States)

Zhang, Yaping

2017-01-01

In order to optimize aircraft pushback management during rush hour, aircraft pushback slot allocation based on congestion pricing is explored while considering monetary compensation based on the quality of the surface operations. First, the concept of the “external cost of surface congestion” is proposed, and a quantitative study on the external cost is performed. Then, an aircraft pushback slot allocation model for minimizing the total surface cost is established. An improved discrete differential evolution algorithm is also designed. Finally, a simulation is performed on Xinzheng International Airport using the proposed model. By comparing the pushback slot control strategy based on congestion pricing with other strategies, the advantages of the proposed model and algorithm are highlighted. In addition to reducing delays and optimizing the delay distribution, the model and algorithm are better suited for use for actual aircraft pushback management during rush hour. Further, it is also observed they do not result in significant increases in the surface cost. These results confirm the effectiveness and suitability of the proposed model and algorithm. PMID:28114429

Congestion Pricing for Aircraft Pushback Slot Allocation.

Science.gov (United States)

Liu, Lihua; Zhang, Yaping; Liu, Lan; Xing, Zhiwei

2017-01-01

In order to optimize aircraft pushback management during rush hour, aircraft pushback slot allocation based on congestion pricing is explored while considering monetary compensation based on the quality of the surface operations. First, the concept of the "external cost of surface congestion" is proposed, and a quantitative study on the external cost is performed. Then, an aircraft pushback slot allocation model for minimizing the total surface cost is established. An improved discrete differential evolution algorithm is also designed. Finally, a simulation is performed on Xinzheng International Airport using the proposed model. By comparing the pushback slot control strategy based on congestion pricing with other strategies, the advantages of the proposed model and algorithm are highlighted. In addition to reducing delays and optimizing the delay distribution, the model and algorithm are better suited for use for actual aircraft pushback management during rush hour. Further, it is also observed they do not result in significant increases in the surface cost. These results confirm the effectiveness and suitability of the proposed model and algorithm.

Congestion Pricing for Aircraft Pushback Slot Allocation.

Directory of Open Access Journals (Sweden)

Lihua Liu

Full Text Available In order to optimize aircraft pushback management during rush hour, aircraft pushback slot allocation based on congestion pricing is explored while considering monetary compensation based on the quality of the surface operations. First, the concept of the "external cost of surface congestion" is proposed, and a quantitative study on the external cost is performed. Then, an aircraft pushback slot allocation model for minimizing the total surface cost is established. An improved discrete differential evolution algorithm is also designed. Finally, a simulation is performed on Xinzheng International Airport using the proposed model. By comparing the pushback slot control strategy based on congestion pricing with other strategies, the advantages of the proposed model and algorithm are highlighted. In addition to reducing delays and optimizing the delay distribution, the model and algorithm are better suited for use for actual aircraft pushback management during rush hour. Further, it is also observed they do not result in significant increases in the surface cost. These results confirm the effectiveness and suitability of the proposed model and algorithm.

A Dynamic Pricing Reverse Auction-Based Resource Allocation Mechanism in Cloud Workflow Systems

Directory of Open Access Journals (Sweden)

Xuejun Li

2016-01-01

Full Text Available Market-oriented reverse auction is an efficient and cost-effective method for resource allocation in cloud workflow systems since it can dynamically allocate resources depending on the supply-demand relationship of the cloud market. However, during the auction the price of cloud resource is usually fixed, and the current resource allocation mechanisms cannot adapt to the changeable market properly which results in the low efficiency of resource utilization. To address such a problem, a dynamic pricing reverse auction-based resource allocation mechanism is proposed. During the auction, resource providers can change prices according to the trading situation so that our novel mechanism can increase the chances of making a deal and improve efficiency of resource utilization. In addition, resource providers can improve their competitiveness in the market by lowering prices, and thus users can obtain cheaper resources in shorter time which would decrease monetary cost and completion time for workflow execution. Experiments with different situations and problem sizes are conducted for dynamic pricing-based allocation mechanism (DPAM on resource utilization and the measurement of Time⁎Cost (TC. The results show that our DPAM can outperform its representative in resource utilization, monetary cost, and completion time and also obtain the optimal price reduction rates.

Order Allocation Research of Logistics Service Supply Chain with Mass Customization Logistics Service

Directory of Open Access Journals (Sweden)

Weihua Liu

2013-01-01

Full Text Available This paper studies the order allocation between a logistics service integrator (LSI and multiple functional logistics service providers (FLSPs with MCLS. To maximize the satisfaction of FLSPs, minimize the total cost of LSI, and maximize the customized degree, this paper establishes a multiobjective order allocation model of LSSC that is constrained by meeting customer demand, customer order decoupling point, and order difference tolerance coefficient. Numerical analysis is performed with Lingo 12 software. This paper also discusses the influences of scale effect coefficient, order difference tolerance coefficient, and relationship cost coefficient on the comprehensive order allocation performance of the LSSC. Results show that LSI prefers FLSPs with better scale effect coefficients and does not need to set an extremely high order difference tolerance coefficient. Similarly, setting a high relationship cost coefficient does not necessarily correspond to better results. For FLSPs, the continuous improvement of large-scale operational capacity is required. When the comprehensive order allocation performance of the LSSC is high, the LSI should offer cost compensation to improve the satisfaction of the LSSC.

A trust-based sensor allocation algorithm in cooperative space search problems

Science.gov (United States)

Shen, Dan; Chen, Genshe; Pham, Khanh; Blasch, Erik

2011-06-01

Sensor allocation is an important and challenging problem within the field of multi-agent systems. The sensor allocation problem involves deciding how to assign a number of targets or cells to a set of agents according to some allocation protocol. Generally, in order to make efficient allocations, we need to design mechanisms that consider both the task performers' costs for the service and the associated probability of success (POS). In our problem, the costs are the used sensor resource, and the POS is the target tracking performance. Usually, POS may be perceived differently by different agents because they typically have different standards or means of evaluating the performance of their counterparts (other sensors in the search and tracking problem). Given this, we turn to the notion of trust to capture such subjective perceptions. In our approach, we develop a trust model to construct a novel mechanism that motivates sensor agents to limit their greediness or selfishness. Then we model the sensor allocation optimization problem with trust-in-loop negotiation game and solve it using a sub-game perfect equilibrium. Numerical simulations are performed to demonstrate the trust-based sensor allocation algorithm in cooperative space situation awareness (SSA) search problems.

[Changing the internal cost allocation (ICA) on DRG shares : Example of computed tomography in a university radiology setting].

Science.gov (United States)

Wirth, K; Zielinski, P; Trinter, T; Stahl, R; Mück, F; Reiser, M; Wirth, S

2016-08-01

In hospitals, the radiological services provided to non-privately insured in-house patients are mostly distributed to requesting disciplines through internal cost allocation (ICA). In many institutions, computed tomography (CT) is the modality with the largest amount of allocation credits. The aim of this work is to compare the ICA to respective DRG (Diagnosis Related Groups) shares for diagnostic CT services in a university hospital setting. The data from four CT scanners in a large university hospital were processed for the 2012 fiscal year. For each of the 50 DRG groups with the most case-mix points, all diagnostic CT services were documented including their respective amount of GOÄ allocation credits and invoiced ICA value. As the German Institute for Reimbursement of Hospitals (InEK) database groups the radiation disciplines (radiology, nuclear medicine and radiation therapy) together and also lacks any modality differentiation, the determination of the diagnostic CT component was based on the existing institutional distribution of ICA allocations. Within the included 24,854 cases, 63,062,060 GOÄ-based performance credits were counted. The ICA relieved these diagnostic CT services by € 819,029 (single credit value of 1.30 Eurocent), whereas accounting by using DRG shares would have resulted in € 1,127,591 (single credit value of 1.79 Eurocent). The GOÄ single credit value is 5.62 Eurocent. The diagnostic CT service was basically rendered as relatively inexpensive. In addition to a better financial result, changing the current ICA to DRG shares might also mean a chance for real revenues. However, the attractiveness considerably depends on how the DRG shares are distributed to the different radiation disciplines of one institution.

Function allocation in distributed safeguards and security systems

International Nuclear Information System (INIS)

Barlich, G.L.

1991-01-01

Computerized distributed systems are being used to collect and manage data for activities such as nuclear materials accounting, process control, laboratory coordination, and security. Poor choices made in allocating functions to individual processors can make a system unusable by burdening machines with excessive network retrievals and updates. During system design phases, data allocation algorithms based on operation frequencies, field sizes, security information, and reliability requirements can be applied in sensitivity studies to mathematically ensure processor efficiency. The Los Alamos Network Design System (NDS) implements such an allocation algorithm. The authors analyzed a large, existing distributed system to test the cost functions and to compare actual network problems with NDS results. Several common configurations were also designed and studied using the software. From these studies, some basic principles for allocating functions emerged. In this paper recommendations for function allocation in generic systems and related design options are discussed

Dynamic resource allocation using performance forecasting

NARCIS (Netherlands)

Moura, Paulo; Kon, Fabio; Voulgaris, Spyros; Van Steen, Maarten

2016-01-01

To benefit from the performance gains and cost savings enabled by elasticity in cloud IaaS environments, effective automated mechanisms for scaling are essential. This automation requires monitoring system status and defining criteria to trigger allocation and deallocation of resources. While these

Rethinking sunk costs

International Nuclear Information System (INIS)

Capen, E.C.

1991-01-01

As typically practiced in the petroleum/ natural gas industry, most economic calculations leave out sunk costs. Integrated businesses can be hurt by the omission of sunk costs because profits and costs are not allocated properly among the various business segments. Not only can the traditional sunk-cost practice lead to predictably bad decisions, but a company that operates under such a policy will have no idea how to allocate resources among its operating components; almost none of its calculated returns will be correct. This paper reports that the solution is to include asset value as part of the investment in the calculation

28 CFR 100.16 - Cost estimate submission.

Science.gov (United States)

2010-07-01

..., quantity, and cost. (ii) Direct labor. Provide a time-phased (e.g., monthly, quarterly) breakdown of labor... estimates. (iii) Allocable direct costs. Indicate how allocable costs are computed and applied, including... 28 Judicial Administration 2 2010-07-01 2010-07-01 false Cost estimate submission. 100.16 Section...

Joint Power Allocation for Multicast Systems with Physical-Layer Network Coding

Directory of Open Access Journals (Sweden)

Zhu Wei-Ping

2010-01-01

Full Text Available This paper addresses the joint power allocation issue in physical-layer network coding (PLNC of multicast systems with two sources and two destinations communicating via a large number of distributed relays. By maximizing the achievable system rate, a constrained optimization problem is first formulated to jointly allocate powers for the source and relay terminals. Due to the nonconvex nature of the cost function, an iterative algorithm with guaranteed convergence is developed to solve the joint power allocation problem. As an alternative, an upper bound of the achievable rate is also derived to modify the original cost function in order to obtain a convex optimization solution. This approximation is shown to be asymptotically optimal in the sense of maximizing the achievable rate. It is confirmed through Monte Carlo simulations that the proposed joint power allocation schemes are superior to the existing schemes in terms of achievable rate and cumulative distribution function (CDF.

Methodology for allocating reliability and risk

International Nuclear Information System (INIS)

Cho, N.Z.; Papazoglou, I.A.; Bari, R.A.

1986-05-01

This report describes a methodology for reliability and risk allocation in nuclear power plants. The work investigates the technical feasibility of allocating reliability and risk, which are expressed in a set of global safety criteria and which may not necessarily be rigid, to various reactor systems, subsystems, components, operations, and structures in a consistent manner. The report also provides general discussions on the problem of reliability and risk allocation. The problem is formulated as a multiattribute decision analysis paradigm. The work mainly addresses the first two steps of a typical decision analysis, i.e., (1) identifying alternatives, and (2) generating information on outcomes of the alternatives, by performing a multiobjective optimization on a PRA model and reliability cost functions. The multiobjective optimization serves as the guiding principle to reliability and risk allocation. The concept of ''noninferiority'' is used in the multiobjective optimization problem. Finding the noninferior solution set is the main theme of the current approach. The final step of decision analysis, i.e., assessment of the decision maker's preferences could then be performed more easily on the noninferior solution set. Some results of the methodology applications to a nontrivial risk model are provided, and several outstanding issues such as generic allocation, preference assessment, and uncertainty are discussed. 29 refs., 44 figs., 39 tabs

48 CFR 9904.403 - Allocation of home office expenses to segments.

Science.gov (United States)

2010-10-01

... expenses to segments. 9904.403 Section 9904.403 Federal Acquisition Regulations System COST ACCOUNTING STANDARDS BOARD, OFFICE OF FEDERAL PROCUREMENT POLICY, OFFICE OF MANAGEMENT AND BUDGET PROCUREMENT PRACTICES AND COST ACCOUNTING STANDARDS COST ACCOUNTING STANDARDS 9904.403 Allocation of home office expenses to...

Allocating health care: cost-utility analysis, informed democratic decision making, or the veil of ignorance?

Science.gov (United States)

Goold, S D

1996-01-01

Assuming that rationing health care is unavoidable, and that it requires moral reasoning, how should we allocate limited health care resources? This question is difficult because our pluralistic, liberal society has no consensus on a conception of distributive justice. In this article I focus on an alternative: Who shall decide how to ration health care, and how shall this be done to respect autonomy, pluralism, liberalism, and fairness? I explore three processes for making rationing decisions: cost-utility analysis, informed democratic decision making, and applications of the veil of ignorance. I evaluate these processes as examples of procedural justice, assuming that there is no outcome considered the most just. I use consent as a criterion to judge competing processes so that rationing decisions are, to some extent, self-imposed. I also examine the processes' feasibility in our current health care system. Cost-utility analysis does not meet criteria for actual or presumed consent, even if costs and health-related utility could be measured perfectly. Existing structures of government cannot creditably assimilate the information required for sound rationing decisions, and grassroots efforts are not representative. Applications of the veil of ignorance are more useful for identifying principles relevant to health care rationing than for making concrete rationing decisions. I outline a process of decision making, specifically for health care, that relies on substantive, selected representation, respects pluralism, liberalism, and deliberative democracy, and could be implemented at the community or organizational level.

Analysis of national allocation plans for the EU ETS

Energy Technology Data Exchange (ETDEWEB)

Zetterberg, Lars; Nilsson, Kristina; Aahman, Markus; Kumlin, Anna-Sofia; Birgersdotter, Lena

2004-08-01

The EU ETS is a Community-wide scheme established by Directive 2003/87/EC for trading allowances to cover the emissions of greenhouse gases from permitted installations. The first phase of the EU ETS runs from 1 January 2005 to 31 December 2007. Each Member State must develop a National Allocation Plan for the first phase stating: the total quantity of allowances that the Member State intends to issue during that phase; and how it proposes to distribute those allowances among the installations which are subject to the scheme In this paper twelve of the national allocation plans have been analysed and compared to the criteria stated in the EU Directive. The twelve allocation plans analysed are: the Austrian, the Danish, the Finnish, the German, the Irish, the Lithuanian, the Luxembourg, the Dutch, the Swedish, the British and the draft Flemish (Belgium) and Portuguese. Generally most countries have allocated generously to the trading sector. The allocation has often been based on future needs. For most sectors the allocation is higher than current emissions. Many countries will have to make large reductions in the non-trading sector and/or buy credits through JI- and CDM-projects in order to fulfil their commitment according to the EU burden sharing agreement of the Kyoto Protocol. In many of the allocation plans the emission reducing measures in the non-trading sector is poorly described and the credibility of the measures are hard to determine. Two sectors have been analysed in more detail, the energy and the mineral oil refining sectors. Figures presenting allocation vs. current emissions for those sectors are given for those countries where data was available in the allocation plan. The energy sector has been considered to have the best possibilities to pass on costs for the allowances to the consumers and hence the allocation to this sector is often more restricted than the allocation to other sectors. The mineral oil refining sector is more exposed to

Financial Resources Allocation of Tabriz University of Medical Sciences

Directory of Open Access Journals (Sweden)

Esmaeil Afiyan

2015-08-01

Full Text Available ​ Background and Objectives : According to complexity of resource allocation, issue about how to allocate health care resources in an accurate and fair manner has become the subject of discussions and decisions of related groups. Therefore, in this research we aim to study the methods of financial resource allocation of Tabriz University of Medical Sciences in order to identify its strengths and weaknesses for its promotion. Material and Methods : This study is a descriptive, qualitative sectional research and all comments have been collected by focus group discussions with experts and managers involved in the allocation of financial resources of Tabriz University of Medical Sciences. All factors affecting the process of allocation have been reviewd carefully. Results : Results suggested that except the health sector, none of the other sectors use the formulated  and scientific methods for allocating financial resources and despite the emphasize in the 4th development plan for operating funding, the final cost of the services, has no role in allocating financial resources. Conclusion : Regarding to judgmental and subjective method of financial resources allocation of Tabriz University of Medical Sciences and lack of documented and formulated methods, there is an essential need for developing an appropriate and formulated model for scientific allocation of financial resources in order to improve the efficiency and fairness of the allocation.

Characterizing contract-based multiagent resource allocation in networks.

Science.gov (United States)

An, Bo; Lesser, Victor

2010-06-01

We consider a multiagent resource allocation problem where individual users intend to route traffic by requesting the help of entities across a network, and a cost is incurred at each network node that depends on the amount of traffic to be routed. We propose to study contract-based network resource allocation. In our model, users and nodes in the network make contracts before nodes route traffic for the users. The problem is an interesting self-interested negotiation problem because it requires the complete assembly of a set of distinct resources, and there are multiple combinations of distinct resources that could satisfy the goal of negotiation. First, we characterize the network allocation problem and show that finding optimal allocations is NP-complete and is inapproximable. We take both Nash equilibrium and pairwise Nash equilibrium as the solution concepts to characterize the equilibrium allocations. We find that, for any resource allocation game, Nash equilibrium and pairwise Nash equilibrium always exist. In addition, socially optimal allocations are always supported by Nash equilibrium and pairwise Nash equilibrium. We introduce best-response dynamics in which each agent takes a myopic best-response strategy and interacts with each other to dynamically form contracts. We analyze the convergence of the dynamics in some special cases. We also experimentally study the convergence rate of the dynamics and how efficient the evolved allocation is as compared with the optimal allocation in a variety of environments.

Summary of the technical report on estimating the impact of key programmatic risk allocation decisions on Phase 1 bids and U.S. Department of Energy costs

International Nuclear Information System (INIS)

Keisler, J.M.; Buehring, W.A.

1996-05-01

The US Department of Energy (DOE) is privatizing the processing of hazardous and radioactive tank waste at the Hanford Site in Washington State. As part of the privatization process, a request for proposals describing the conditions and DOE's expectations for contractor performance and responsibilities was issued. Argonne National Laboratory and Pacific Northwest National Laboratory collaborated to analyze programmatic risks and costs associated with privatization. They examined nine major risks to determine financial impacts on the prospective vendors and DOE for three alternative risk allocations: (1) DOE bears the risk, (2) the vendor bears the risk, or (3) the risk is shared. With the help of a subject-matter expert, each risk was characterized by estimating potential consequences and likelihood of occurrence. A financial risk model was developed to estimate the total cost to DOE for a given risk allocation strategy covering all nine risks. Results showed that it is financially advantageous to DOE to bear some risks, share some others, and assign some to the vendor

Research on Supply Chain Coordination and Profit Allocation Based on Altruistic Principal under Bilateral Asymmetric Information

Directory of Open Access Journals (Sweden)

Shuiliang Gu

2018-01-01

Full Text Available To ensure supply chain coordination and equitable profit allocation when there is bilateral asymmetric information, a supply chain consisting of one manufacturer with private manufacturing cost information and one retailer with private selling cost information is considered. A bilateral adverse selection model is established with a virtual altruistic principal as the coordination subject, for which the supply chain coordination conditions and an allocation rule for the supply chain surplus are then given. It was found that contract coordination depended on the costs and risk rates of both parties and market demand; that is, the lower the costs and the risk rate, the easier the supply chain coordination. Second, the trading volume distortion degree was positively correlated with production cost, sales cost, and price sensitivity and negatively correlated with the market environment parameter. Third, the allocation proportion for the supply chain surplus was determined. Finally, under a specific cost distribution assumption, a numerical example was given to simulate the contract execution and analyze the relationships between costs and profit.

20 CFR 633.304 - Section 402 cost allocation.

Science.gov (United States)

2010-04-01

... accounted for as follows: (1) Administration. Administration costs consist of all direct and indirect costs... direct program administrative positions such as supervisors, program analysts, labor market analysts, and... to participants, classroom space and utility costs; job search assistance, labor market orientation...

Effect of social influence on effort-allocation for monetary rewards.

Science.gov (United States)

Gilman, Jodi M; Treadway, Michael T; Curran, Max T; Calderon, Vanessa; Evins, A Eden

2015-01-01

Though decades of research have shown that people are highly influenced by peers, few studies have directly assessed how the value of social conformity is weighed against other types of costs and benefits. Using an effort-based decision-making paradigm with a novel social influence manipulation, we measured how social influence affected individuals' decisions to allocate effort for monetary rewards during trials with either high or low probability of receiving a reward. We found that information about the effort-allocation of peers modulated participant choices, specifically during conditions of low probability of obtaining a reward. This suggests that peer influence affects effort-based choices to obtain rewards especially under conditions of risk. This study provides evidence that people value social conformity in addition to other costs and benefits when allocating effort, and suggests that neuroeconomic studies that assess trade-offs between effort and reward should consider social environment as a factor that can influence decision-making.

Effect of social influence on effort-allocation for monetary rewards.

Directory of Open Access Journals (Sweden)

Jodi M Gilman

Full Text Available Though decades of research have shown that people are highly influenced by peers, few studies have directly assessed how the value of social conformity is weighed against other types of costs and benefits. Using an effort-based decision-making paradigm with a novel social influence manipulation, we measured how social influence affected individuals' decisions to allocate effort for monetary rewards during trials with either high or low probability of receiving a reward. We found that information about the effort-allocation of peers modulated participant choices, specifically during conditions of low probability of obtaining a reward. This suggests that peer influence affects effort-based choices to obtain rewards especially under conditions of risk. This study provides evidence that people value social conformity in addition to other costs and benefits when allocating effort, and suggests that neuroeconomic studies that assess trade-offs between effort and reward should consider social environment as a factor that can influence decision-making.

A decision aid tool for equity issues analysis in emission permit allocations

International Nuclear Information System (INIS)

Vaillancourt, K.; Waaub, J.P.

2004-01-01

The general intention of global climate agreements is to stabilize greenhouse gases (GHG) concentrations in the atmosphere which contribute to climate change. Climate models indicate that the global average temperature will increase by about 1.4 to 5.8 degrees C by 2100 compared to the 1990 level. This study assumed the participation of all countries, including developing countries, to achieve a global GHG stabilization target. It examined international cooperation mechanisms such as permit trading to achieve global economic efficiency. The study proposed a decision aid tool that provides relevant information on various equitable permit allocation schemes. A dynamic multicriterion model was presented to share the global quantity of permits among 15 regions. Multiple definitions of equity were considered. A realistic simulation of the World-MARKAL energy model was conducted to demonstrate the potential application of the scheme in international negotiations. The goal was to propose a range of permit allocations for each country in order to restrict the number of possibilities and guide negotiations. A model of the global reduction scenario makes it possible to determine cost effective solutions and to calculate reduction costs. Equity issues related to permit allocations were also addressed along with permit allocations and net reduction costs for each region. 45 refs., 5 tabs., 2 figs., 1 appendix

The business of radiology: cost accounting.

Science.gov (United States)

Camponovo, Ernest J

2004-08-01

Radiology practices confront questions of resource allocation every day. Unfortunately, practices frequently fail to adequately analyze revenues and expenses, which are at the heart of success or failure in any business endeavor. Cost allocation problems permeate nearly all aspects of cost analysis and accumulation and exist throughout all types of private-sector and public-sector organizations. "Managerial" or "cost" accounting is the discipline concerned with measuring and assigning the costs of delivering services or producing products. In contrast to financial accounting, management accounting produces relevant information for internal decision making and in general is designed to answer a firm's specific operational questions. Because costs play such a critical role in deriving and planning for revenues and profits, managerial accounting is in large part devoted to measuring and accumulating costs with the aims of control and continuous cost reduction. Because radiologists' salaries are at record highs, when accounting for a practice's clinical activities, such as the provision of mammography services, some allocation of radiologist costs themselves must be made, or the practice will not be able to achieve its goal of efficient allocation of resources. Whatever cost-accounting method is used should be specific enough to allow the differentiation of costs to as detailed a level as necessary for the strategic decision at hand. It is imperative that a practice use some rational method to gather and analyze costs and that management then use these data in decision making. Successful practices will be those most aware of their costs and the minimum acceptable reimbursements necessary for their success.

A method for allocating renewable energy source subsidies among final energy consumers

International Nuclear Information System (INIS)

Batlle, Carlos

2011-01-01

In a new context of growing need for renewable energy sources (RES), tariff design has become a critical component of energy system regulation. A methodology for allocating the cost of RES subsidies that ensures an optimal balance between compliance with the main regulatory principles of tariff design and each state's specific policy is of cardinal importance in the current context. This paper presents and discusses a novel methodology to allocate the RES subsidy costs, which consists of distributing them among final energy consumers, in proportion to their consumption, regardless of the type of final energy consumed (liquid fuels, gas, electricity or coal). First, the different designs of RES subsidies are categorized and a review of a good number of the RES burden sharing mechanisms implemented in the EU is presented. Then, the proposed methodology is developed on the basis of the basic regulatory principles underlying the tariff design and the current regulatory context in force in the EU. Finally, to illustrate its actual impact in a real case example, the proposed methodology is applied to the Spanish system, in which the burden of extra costs incurred for RES amounts to a very large proportion of the overall energy system costs. - Research highlights: → This paper develops a novel methodology to allocate RES subsidy costs among final energy consumers. → The methodology is built upon the basic tariff design principles and the 3rd package regulations. → It consists of distributing them in proportion to liquid fuels, gas, electricity or coal consumption. → The 20% RES target affects all energy sectors and justifies allocating the extra costs accordingly. → The methodology is applied to the Spanish energy system, where the RES burden is a very significant.

Learn-and-Adapt Stochastic Dual Gradients for Network Resource Allocation

OpenAIRE

Chen, Tianyi; Ling, Qing; Giannakis, Georgios B.

2017-01-01

Network resource allocation shows revived popularity in the era of data deluge and information explosion. Existing stochastic optimization approaches fall short in attaining a desirable cost-delay tradeoff. Recognizing the central role of Lagrange multipliers in network resource allocation, a novel learn-and-adapt stochastic dual gradient (LA-SDG) method is developed in this paper to learn the sample-optimal Lagrange multiplier from historical data, and accordingly adapt the upcoming resource...

Zinc allocation and re-allocation in rice

Science.gov (United States)

Stomph, Tjeerd Jan; Jiang, Wen; Van Der Putten, Peter E. L.; Struik, Paul C.

2014-01-01

Aims: Agronomy and breeding actively search for options to enhance cereal grain Zn density. Quantifying internal (re-)allocation of Zn as affected by soil and crop management or genotype is crucial. We present experiments supporting the development of a conceptual model of whole plant Zn allocation and re-allocation in rice. Methods: Two solution culture experiments using 70Zn applications at different times during crop development and an experiment on within-grain distribution of Zn are reported. In addition, results from two earlier published experiments are re-analyzed and re-interpreted. Results: A budget analysis showed that plant zinc accumulation during grain filling was larger than zinc allocation to the grains. Isotope data showed that zinc taken up during grain filling was only partly transported directly to the grains and partly allocated to the leaves. Zinc taken up during grain filling and allocated to the leaves replaced zinc re-allocated from leaves to grains. Within the grains, no major transport barrier was observed between vascular tissue and endosperm. At low tissue Zn concentrations, rice plants maintained concentrations of about 20 mg Zn kg−1 dry matter in leaf blades and reproductive tissues, but let Zn concentrations in stems, sheath, and roots drop below this level. When plant zinc concentrations increased, Zn levels in leaf blades and reproductive tissues only showed a moderate increase while Zn levels in stems, roots, and sheaths increased much more and in that order. Conclusions: In rice, the major barrier to enhanced zinc allocation towards grains is between stem and reproductive tissues. Enhancing root to shoot transfer will not contribute proportionally to grain zinc enhancement. PMID:24478788

Allocation of control rights in the PPP Project: a cooperative game model

Science.gov (United States)

Zhang, Yunhua; Feng, Jingchun; Yang, Shengtao

2017-06-01

Reasonable allocation of control rights is the key to the success of Public-Private Partnership (PPP) projects. PPP are services or ventures which are financed and operated through cooperation between governmental and private sector actors and which involve reasonable control rights sharing between these two partners. After professional firm with capital and technology as a shareholder participating in PPP project firms, the PPP project is diversified in participants and input resources. Meanwhile the allocation of control rights of PPP project tends to be complicated. According to the diversification of participants and input resources of PPP projects, the key participants are divided into professional firms and pure investors. Based on the cost of repurchase of different input resources in markets, the cooperative game relationship between these two parties is analyzed, on the basis of which the allocation model of the cooperative game for control rights is constructed to ensure optimum allocation ration of control rights and verify the share of control rights in proportion to the cost of repurchase.

Addressing congestion on single allocation hub-and-spoke networks

Directory of Open Access Journals (Sweden)

Ricardo Saraiva de Camargo

2012-12-01

Full Text Available When considering hub-and-spoke networks with single allocation, the absence of alternative routes makes this kind of systems specially vulnerable to congestion effects. In order to improve the design of such networks, congestion costs must be addressed. This article deploys two different techniques for addressing congestion on single allocation hub-and-spoke networks: the Generalized Benders Decomposition and the Outer Approximation method. Both methods are able to solve large scale instances. Computational experiments show how the adoption of advanced solution strategies, such as Pareto-optimal cut generation on the Master Problem branch-and-bound tree, may be decisive. They also demonstrate that the solution effort is not only associated with the size of the instances, but also with their combination of the installation and congestion costs.

25 CFR 39.732 - How does OIEP allocate transportation funds to schools?

Science.gov (United States)

2010-04-01

...-way commercial costs for all schools by four to identify the total commercial costs for all schools; (b) Subtracts the commercial cost total from the appropriated transportation funds and allocates the balance of the transportation funds to each school with a per-mile rate; (c) Divides the balance of funds...

APPROPRIATE ALLOCATION OF CONTINGENCY USING RISK ANALYSIS METHODOLOGY

Directory of Open Access Journals (Sweden)

Andi Andi

2004-01-01

Full Text Available Many cost overruns in the world of construction are attributable to either unforeseen events or foreseen events for which uncertainty was not appropriately accommodated. It is argued that a significant improvement to project management performance may result from greater attention to the process of analyzing project risks. The objective of this paper is to propose a risk analysis methodology for appropriate allocation of contingency in project cost estimation. In the first step, project risks will be identified. Influence diagramming technique is employed to identify and to show how the risks affect the project cost elements and also the relationships among the risks themselves. The second step is to assess the project costs with regards to the risks under consideration. Using a linguistic approach, the degree of uncertainty of identified project risks is assessed and quantified. The problem of dependency between risks is taken into consideration during this analysis. For the final step, as the main purpose of this paper, a method for allocating appropriate contingency is presented. Two types of contingencies, i.e. project contingency and management reserve are proposed to accommodate the risks. An illustrative example is presented at the end to show the application of the methodology.

Fundamentals for the Allocation of Financial Benefits in Virtual Enterprises

OpenAIRE

Jähn , Hendrik; Burghardt , Thomas

2012-01-01

Part 18: Cost, Benefits and Performance; International audience; In the following fundamentals for the allocation of financial benefits such as profit are introduced. The content is based on the concept of value-adding process-related virtual enterprises. Before applying exact rules for the calculation and allocation of the financial benefits some initial process steps need to be completed. That is indispensable for the success of virtual enterprises because financial benefits are the main ta...

Hospital financing: calculating inpatient capital costs in Germany with a comparative view on operating costs and the English costing scheme.

Science.gov (United States)

Vogl, Matthias

2014-04-01

The paper analyzes the German inpatient capital costing scheme by assessing its cost module calculation. The costing scheme represents the first separated national calculation of performance-oriented capital cost lump sums per DRG. The three steps in the costing scheme are reviewed and assessed: (1) accrual of capital costs; (2) cost-center and cost category accounting; (3) data processing for capital cost modules. The assessment of each step is based on its level of transparency and efficiency. A comparative view on operating costing and the English costing scheme is given. Advantages of the scheme are low participation hurdles, low calculation effort for G-DRG calculation participants, highly differentiated cost-center/cost category separation, and advanced patient-based resource allocation. The exclusion of relevant capital costs, nontransparent resource allocation, and unclear capital cost modules, limit the managerial relevance and transparency of the capital costing scheme. The scheme generates the technical premises for a change from dual financing by insurances (operating costs) and state (capital costs) to a single financing source. The new capital costing scheme will intensify the discussion on how to solve the current investment backlog in Germany and can assist regulators in other countries with the introduction of accurate capital costing. Copyright © 2014 Elsevier Ireland Ltd. All rights reserved.

Multidemand Multisource Order Quantity Allocation with Multiple Transportation Alternatives

Directory of Open Access Journals (Sweden)

Jun Gang

2015-01-01

Full Text Available This paper focuses on a multidemand multisource order quantity allocation problem with multiple transportation alternatives. To solve this problem, a bilevel multiobjective programming model under a mixed uncertain environment is proposed. Two levels of decision makers are considered in the model. On the upper level, the purchaser aims to allocate order quantity to multiple suppliers for each demand node with the consideration of three objectives: total purchase cost minimization, total delay risk minimization, and total defect risk minimization. On the lower level, each supplier attempts to optimize the transportation alternatives with total transportation and penalty costs minimization as the objective. In contrast to prior studies, considering the information asymmetry in the bilevel decision, random and fuzzy random variables are used to model uncertain parameters of the construction company and the suppliers. To solve the bilevel model, a solution method based on Kuhn-Tucker conditions, sectional genetic algorithm, and fuzzy random simulation is proposed. Finally, the applicability of the proposed model and algorithm is evaluated through a practical case from a large scale construction project. The results show that the proposed model and algorithm are efficient in dealing with practical order quantity allocation problems.

Accelerating Dust Storm Simulation by Balancing Task Allocation in Parallel Computing Environment

Science.gov (United States)

Gui, Z.; Yang, C.; XIA, J.; Huang, Q.; YU, M.

2013-12-01

Dust storm has serious negative impacts on environment, human health, and assets. The continuing global climate change has increased the frequency and intensity of dust storm in the past decades. To better understand and predict the distribution, intensity and structure of dust storm, a series of dust storm models have been developed, such as Dust Regional Atmospheric Model (DREAM), the NMM meteorological module (NMM-dust) and Chinese Unified Atmospheric Chemistry Environment for Dust (CUACE/Dust). The developments and applications of these models have contributed significantly to both scientific research and our daily life. However, dust storm simulation is a data and computing intensive process. Normally, a simulation for a single dust storm event may take several days or hours to run. It seriously impacts the timeliness of prediction and potential applications. To speed up the process, high performance computing is widely adopted. By partitioning a large study area into small subdomains according to their geographic location and executing them on different computing nodes in a parallel fashion, the computing performance can be significantly improved. Since spatiotemporal correlations exist in the geophysical process of dust storm simulation, each subdomain allocated to a node need to communicate with other geographically adjacent subdomains to exchange data. Inappropriate allocations may introduce imbalance task loads and unnecessary communications among computing nodes. Therefore, task allocation method is the key factor, which may impact the feasibility of the paralleling. The allocation algorithm needs to carefully leverage the computing cost and communication cost for each computing node to minimize total execution time and reduce overall communication cost for the entire system. This presentation introduces two algorithms for such allocation and compares them with evenly distributed allocation method. Specifically, 1) In order to get optimized solutions, a

Efficient and equitable spatial allocation of renewable power plants at the country scale

Science.gov (United States)

Drechsler, Martin; Egerer, Jonas; Lange, Martin; Masurowski, Frank; Meyerhoff, Jürgen; Oehlmann, Malte

2017-09-01

Globally, the production of renewable energy is undergoing rapid growth. One of the most pressing issues is the appropriate allocation of renewable power plants, as the question of where to produce renewable electricity is highly controversial. Here we explore this issue through analysis of the efficient and equitable spatial allocation of wind turbines and photovoltaic power plants in Germany. We combine multiple methods, including legal analysis, economic and energy modelling, monetary valuation and numerical optimization. We find that minimum distances between renewable power plants and human settlements should be as small as is legally possible. Even small reductions in efficiency lead to large increases in equity. By considering electricity grid expansion costs, we find a more even allocation of power plants across the country than is the case when grid expansion costs are neglected.

Free allocation in the European Emissions Trading System (EU ETS): identifying efficient mechanisms through to 2030

International Nuclear Information System (INIS)

Jalard, Matthieu; Alberola, Emilie

2015-11-01

In a world with asymmetrical climate policies, the conclusions of the European Council of October 2014 agreed on continuing the allocation of free CO 2 emissions allowances beyond 2020 to industrial sectors in the EU ETS. This statement has been confirmed in the European Commission's proposal to revise EU ETS directive for phase IV disclosed in July 2015. The stated objective is to ensure that the most efficient industrial installations do not face undue carbon costs which would lead to carbon leakages. Furthermore, free allocations should not undermine the incentive to cut CO 2 emissions, lead to distortions or windfall profits and reduce the auctioning share of allowances. From 2013 to 2020, the allocation of free allowances has been defined according to harmonized European rules based on benchmarks (carbon intensity targets) and historical output adjusted to the free allocation cap by applying the Cross-Sectoral Correction Factor (CSCF). What would be the impact of pursuing the current mechanism through to 2030? Does the EU Commissions' proposal of 15 July respond to the Council's requirements? Which alternative mechanisms could do so? This study examines four scenarios and their potential consequences. - Scenario 1 continues the current free allocation mechanism until 2030. The volume of free allocations thus calculated would be higher than the available free allocation cap and would need to be reduced by a Cross-Sectoral Correction Factor (CSCF) of 66% in 2030. Carbon costs would thus increase for all installations, regardless their exposure to carbon leakages, reducing the protection of most exposed sectors, while widely allocating sectors with limited exposure. - Scenario 2 analyses the proposal to implement an allocation mechanism based on recent industrial output combined with appropriate updating of benchmarks. This allocation method is more effective in combating carbon leakage, as it gives clearer incentive to maintain domestic production

Allocation Methods for Use in the Accrual of Manpower Costs.

Science.gov (United States)

1983-06-01

planners more frugal in their use of military manpower (OB1, 1973). Generally Accepted Accounting Principles ( GAAP ) recognize accrual basis accounting...time. Examples of this type of allocation are depreciation or amortization of long term assets (Fremgen and Liao, 1981). It is this second concept of...financing is that the relatively "soft dollars" of the future will make it easier to contribute. A "soft dollar" is the depreciated value of the dollar

75 FR 64684 - Cost Accounting Standards: Elimination of the Exemption From Cost Accounting Standards for...

Science.gov (United States)

2010-10-20

... cost accounting standards governing the measurement, assignment, and allocation of costs to contracts... Accounting Standards: Elimination of the Exemption From Cost Accounting Standards for Contracts Executed and... and Budget (OMB), Office of Federal Procurement Policy, Cost Accounting Standards Board. ACTION...

Budgeting based on need: a model to determine sub-national allocation of resources for health services in Indonesia.

Science.gov (United States)

Ensor, Tim; Firdaus, Hafidz; Dunlop, David; Manu, Alex; Mukti, Ali Ghufron; Ayu Puspandari, Diah; von Roenne, Franz; Indradjaya, Stephanus; Suseno, Untung; Vaughan, Patrick

2012-08-29

Allocating national resources to regions based on need is a key policy issue in most health systems. Many systems utilise proxy measures of need as the basis for allocation formulae. Increasingly these are underpinned by complex statistical methods to separate need from supplier induced utilisation. Assessment of need is then used to allocate existing global budgets to geographic areas. Many low and middle income countries are beginning to use formula methods for funding however these attempts are often hampered by a lack of information on utilisation, relative needs and whether the budgets allocated bear any relationship to cost. An alternative is to develop bottom-up estimates of the cost of providing for local need. This method is viable where public funding is focused on a relatively small number of targeted services. We describe a bottom-up approach to developing a formula for the allocation of resources. The method is illustrated in the context of the state minimum service package mandated to be provided by the Indonesian public health system. A standardised costing methodology was developed that is sensitive to the main expected drivers of local cost variation including demographic structure, epidemiology and location. Essential package costing is often undertaken at a country level. It is less usual to utilise the methods across different parts of a country in a way that takes account of variation in population needs and location. Costing was based on best clinical practice in Indonesia and province specific data on distribution and costs of facilities. The resulting model was used to estimate essential package costs in a representative district in each province of the country. Substantial differences in the costs of providing basic services ranging from USD 15 in urban Yogyakarta to USD 48 in sparsely populated North Maluku. These costs are driven largely by the structure of the population, particularly numbers of births, infants and children and also key

Budgeting based on need: a model to determine sub-national allocation of resources for health services in Indonesia

Directory of Open Access Journals (Sweden)

Ensor Tim

2012-08-01

Full Text Available Abstract Background Allocating national resources to regions based on need is a key policy issue in most health systems. Many systems utilise proxy measures of need as the basis for allocation formulae. Increasingly these are underpinned by complex statistical methods to separate need from supplier induced utilisation. Assessment of need is then used to allocate existing global budgets to geographic areas. Many low and middle income countries are beginning to use formula methods for funding however these attempts are often hampered by a lack of information on utilisation, relative needs and whether the budgets allocated bear any relationship to cost. An alternative is to develop bottom-up estimates of the cost of providing for local need. This method is viable where public funding is focused on a relatively small number of targeted services. We describe a bottom-up approach to developing a formula for the allocation of resources. The method is illustrated in the context of the state minimum service package mandated to be provided by the Indonesian public health system. Methods A standardised costing methodology was developed that is sensitive to the main expected drivers of local cost variation including demographic structure, epidemiology and location. Essential package costing is often undertaken at a country level. It is less usual to utilise the methods across different parts of a country in a way that takes account of variation in population needs and location. Costing was based on best clinical practice in Indonesia and province specific data on distribution and costs of facilities. The resulting model was used to estimate essential package costs in a representative district in each province of the country. Findings Substantial differences in the costs of providing basic services ranging from USD 15 in urban Yogyakarta to USD 48 in sparsely populated North Maluku. These costs are driven largely by the structure of the population

Decision Makers' Allocation of Home-Care Therapy Services: A Process Map

Science.gov (United States)

Poss, Jeff; Egan, Mary; Rappolt, Susan; Berg, Katherine

2013-01-01

ABSTRACT Purpose: To explore decision-making processes currently used in allocating occupational and physical therapy services in home care for complex long-stay clients in Ontario. Method: An exploratory study using key-informant interviews and client vignettes was conducted with home-care decision makers (case managers and directors) from four home-care regions in Ontario. The interview data were analyzed using the framework analysis method. Results: The decision-making process for allocating therapy services has four stages: intake, assessment, referral to service provider, and reassessment. There are variations in the management processes deployed at each stage. The major variation is in the process of determining the volume of therapy services across home-care regions, primarily as a result of financial constraints affecting the home-care programme. Government funding methods and methods of information sharing also significantly affect home-care therapy allocation. Conclusion: Financial constraints in home care are the primary contextual factor affecting allocation of therapy services across home-care regions. Given the inflation of health care costs, new models of funding and service delivery need to be developed to ensure that the right person receives the right care before deteriorating and requiring more costly long-term care. PMID:24403672

Research on allocation efficiency of the daisy chain allocation algorithm

Science.gov (United States)

Shi, Jingping; Zhang, Weiguo

2013-03-01

With the improvement of the aircraft performance in reliability, maneuverability and survivability, the number of the control effectors increases a lot. How to distribute the three-axis moments into the control surfaces reasonably becomes an important problem. Daisy chain method is simple and easy to be carried out in the design of the allocation system. But it can not solve the allocation problem for entire attainable moment subset. For the lateral-directional allocation problem, the allocation efficiency of the daisy chain can be directly measured by the area of its subset of attainable moments. Because of the non-linear allocation characteristic, the subset of attainable moments of daisy-chain method is a complex non-convex polygon, and it is difficult to solve directly. By analyzing the two-dimensional allocation problems with a "micro-element" idea, a numerical calculation algorithm is proposed to compute the area of the non-convex polygon. In order to improve the allocation efficiency of the algorithm, a genetic algorithm with the allocation efficiency chosen as the fitness function is proposed to find the best pseudo-inverse matrix.

A Goal Programming Optimization Model for The Allocation of Liquid Steel Production

Science.gov (United States)

Hapsari, S. N.; Rosyidi, C. N.

2018-03-01

This research was conducted in one of the largest steel companies in Indonesia which has several production units and produces a wide range of steel products. One of the important products in the company is billet steel. The company has four Electric Arc Furnace (EAF) which produces liquid steel which must be procesed further to be billet steel. The billet steel plant needs to make their production process more efficient to increase the productvity. The management has four goals to be achieved and hence the optimal allocation of the liquid steel production is needed to achieve those goals. In this paper, a goal programming optimization model is developed to determine optimal allocation of liquid steel production in each EAF, to satisfy demand in 3 periods and the company goals, namely maximizing the volume of production, minimizing the cost of raw materials, minimizing maintenance costs, maximizing sales revenues, and maximizing production capacity. From the results of optimization, only maximizing production capacity goal can not achieve the target. However, the model developed in this papare can optimally allocate liquid steel so the allocation of production does not exceed the maximum capacity of the machine work hours and maximum production capacity.

Optimizing cost-efficiency in mean exposure assessment--cost functions reconsidered.

Science.gov (United States)

Mathiassen, Svend Erik; Bolin, Kristian

2011-05-21

Reliable exposure data is a vital concern in medical epidemiology and intervention studies. The present study addresses the needs of the medical researcher to spend monetary resources devoted to exposure assessment with an optimal cost-efficiency, i.e. obtain the best possible statistical performance at a specified budget. A few previous studies have suggested mathematical optimization procedures based on very simple cost models; this study extends the methodology to cover even non-linear cost scenarios. Statistical performance, i.e. efficiency, was assessed in terms of the precision of an exposure mean value, as determined in a hierarchical, nested measurement model with three stages. Total costs were assessed using a corresponding three-stage cost model, allowing costs at each stage to vary non-linearly with the number of measurements according to a power function. Using these models, procedures for identifying the optimally cost-efficient allocation of measurements under a constrained budget were developed, and applied on 225 scenarios combining different sizes of unit costs, cost function exponents, and exposure variance components. Explicit mathematical rules for identifying optimal allocation could be developed when cost functions were linear, while non-linear cost functions implied that parts of or the entire optimization procedure had to be carried out using numerical methods.For many of the 225 scenarios, the optimal strategy consisted in measuring on only one occasion from each of as many subjects as allowed by the budget. Significant deviations from this principle occurred if costs for recruiting subjects were large compared to costs for setting up measurement occasions, and, at the same time, the between-subjects to within-subject variance ratio was small. In these cases, non-linearities had a profound influence on the optimal allocation and on the eventual size of the exposure data set. The analysis procedures developed in the present study can be used

Adaptive Cost-Based Task Scheduling in Cloud Environment

Directory of Open Access Journals (Sweden)

Mohammed A. S. Mosleh

2016-01-01

Full Text Available Task execution in cloud computing requires obtaining stored data from remote data centers. Though this storage process reduces the memory constraints of the user’s computer, the time deadline is a serious concern. In this paper, Adaptive Cost-based Task Scheduling (ACTS is proposed to provide data access to the virtual machines (VMs within the deadline without increasing the cost. ACTS considers the data access completion time for selecting the cost effective path to access the data. To allocate data access paths, the data access completion time is computed by considering the mean and variance of the network service time and the arrival rate of network input/output requests. Then the task priority is assigned to the removed tasks based data access time. Finally, the cost of data paths are analyzed and allocated based on the task priority. Minimum cost path is allocated to the low priority tasks and fast access path are allocated to high priority tasks as to meet the time deadline. Thus efficient task scheduling can be achieved by using ACTS. The experimental results conducted in terms of execution time, computation cost, communication cost, bandwidth, and CPU utilization prove that the proposed algorithm provides better performance than the state-of-the-art methods.

Ramsey waits: allocating public health service resources when there is rationing by waiting.

Science.gov (United States)

Gravelle, Hugh; Siciliani, Luigi

2008-09-01

The optimal allocation of a public health care budget across treatments must take account of the way in which care is rationed within treatments since this will affect their marginal value. We investigate the optimal allocation rules for public health care systems where user charges are fixed and care is rationed by waiting. The optimal waiting time is higher for treatments with demands more elastic to waiting time, higher costs, lower charges, smaller marginal welfare loss from waiting by treated patients, and smaller marginal welfare losses from under-consumption of care. The results hold for a wide range of welfarist and non-welfarist objective functions and for systems in which there is also a private health care sector. They imply that allocation rules based purely on cost effectiveness ratios are suboptimal because they assume that there is no rationing within treatments.

45 CFR 1630.3 - Standards governing allowability of costs under Corporation grants or contracts.

Science.gov (United States)

2010-10-01

... services to low-income clients, allocation of indirect costs may be by a simplified allocation method... accordance with the relative benefits received. Costs may be allocated to Corporation funds either as direct... necessary to the overall operation of the recipient, although a direct relationship to any particular cost...

78 FR 53425 - Indirect Cost Rates for the Damage Assessment, Remediation, and Restoration Program for Fiscal...

Science.gov (United States)

2013-08-29

... method continues to be the Direct Labor Cost Base for all three DARRP component organizations. The Direct... allocation method for the development of the FY 2012 indirect cost rates. The DARRP's Indirect Cost Rates and... accounting system and allocation practices; recommend the appropriate indirect cost allocation methodology...

Optimizing MPBSM Resource Allocation Based on Revenue Management: A China Mobile Sichuan Case

Directory of Open Access Journals (Sweden)

Xu Chen

2015-01-01

Full Text Available The key to determining the network service level of telecom operators is resource allocation for mobile phone base station maintenance (MPBSM. Given intense market competition and higher consumer requirements for network service levels, an increasing proportion of resources have been allocated to MPBSM. Maintenance costs account for the rising fraction of direct costs, and the management of MPBSM resource allocation presents special challenges to telecom operators. China Mobile is the largest telecom operator in the world. Its subsidiary, China Mobile Sichuan, is the first in China to use revenue management in improving MPBSM resource allocation. On the basis of comprehensive revenue (including both economic revenue and social revenue, the subsidiary established a classification model of its base stations. The model scientifically classifies more than 25,000 base stations according to comprehensive revenue. China Mobile Sichuan also conducted differentiation allocation of MPBSM resources on the basis of the classification results. Furthermore, it optimized the assessment system of the telecom base stations to establish an assurance system for the use of MPBSM resources. After half-year implementation, the cell availability of both VIP base stations and total base stations significantly improved. The optimization also reduced economic losses to RMB 10.134 million, and enhanced customer satisfaction with network service by 3.2%.

Impact of Carbon Quota Allocation Mechanism on Emissions Trading: An Agent-Based Simulation

Directory of Open Access Journals (Sweden)

Wei Jiang

2016-08-01

Full Text Available This paper establishes an agent-based simulation system of the carbon emissions trading in accordance with the complex feature of the trading process. This system analyzes the impact of the carbon quota allocation mechanism on emissions trading for three different aspects including the amount of emissions reduction, the economic effect on the emitters, and the emissions reduction cost. Based on the data of the carbon emissions of different industries in China, several simulations were made. The results indicate that the emissions trading policy can effectively reduce carbon emissions in a perfectly competitive market. Moreover, by comparing separate quota allocation mechanisms, we obtain the result that the scheme with a small extent quota decrease in a comprehensive allocation mechanism can minimize the unit carbon emission cost. Implementing this scheme can also achieve minimal effects of carbon emissions limitation on the economy on the basis that the environment is not destroyed. However, excessive quota decrease cannot promote the emitters to reduce emission. Taking into account that several developing countries have the dual task of limiting carbon emissions and developing the economy, it is necessary to adopt a comprehensive allocation mechanism of the carbon quota and increase the initial proportion of free allocation.

A Grooming Nodes Optimal Allocation Method for Multicast in WDM Networks

Directory of Open Access Journals (Sweden)

Chengying Wei

2016-01-01

Full Text Available The grooming node has the capability of grooming multicast traffic with the small granularity into established light at high cost of complexity and node architecture. In the paper, a grooming nodes optimal allocation (GNOA method is proposed to optimize the allocation of the grooming nodes constraint by the blocking probability for multicast traffic in sparse WDM networks. In the proposed GNOA method, the location of each grooming node is determined by the SCLD strategy. The improved smallest cost largest degree (SCLD strategy is designed to select the nongrooming nodes in the proposed GNOA method. The simulation results show that the proposed GNOA method can reduce the required number of grooming nodes and decrease the cost of constructing a network to guarantee a certain request blocking probability when the wavelengths per fiber and transmitter/receiver ports per node are sufficient for the optical multicast in WDM networks.

Optimal Allocation of Wind Turbines by Considering Transmission Security Constraints and Power System Stability

Directory of Open Access Journals (Sweden)

Rodrigo Palma-Behnke

2013-01-01

Full Text Available A novel optimization methodology consisting of finding the near optimal location of wind turbines (WTs on a planned transmission network in a secure and cost-effective way is presented on this paper. While minimizing the investment costs of WTs, the algorithm allocates the turbines so that a desired wind power energy-penetration level is reached. The optimization considers both transmission security and power system stability constraints. The results of the optimization provide regulators with a support instrument to give proper signals to WT investors, in order to achieve secure and cost effective wind power network integration. The proposal is especially aimed at countries in the initial stage of wind power development, where the WT network integration process can still be influenced by policy-makers. The proposed methodology is validated with a real power system. Obtained results are compared with those generated from a business-as-usual (BAU scenario, in which the WT network allocation is made according to existing WT projects. The proposed WT network allocation scheme not only reduces the total investment costs associated with a determined wind power energy target, but also improves power system stability.

Integration and Task Allocation: Evidence from Patient Care.

Science.gov (United States)

David, Guy; Rawley, Evan; Polsky, Daniel

2013-01-01

Using the universe of patient transitions from inpatient hospital care to skilled nursing facilities and home health care in 2005, we show how integration eliminates task misallocation problems between organizations. We find that vertical integration allows hospitals to shift patient recovery tasks downstream to lower-cost organizations by discharging patients earlier (and in poorer health) and increasing post-hospitalization service intensity. While integration facilitates a shift in the allocation of tasks and resources, health outcomes either improved or were unaffected by integration on average. The evidence suggests that integration solves coordination problems that arise in market exchange through improvements in the allocation of tasks across care settings.

Integration and Task Allocation: Evidence from Patient Care*

Science.gov (United States)

David, Guy; Rawley, Evan; Polsky, Daniel

2013-01-01

Using the universe of patient transitions from inpatient hospital care to skilled nursing facilities and home health care in 2005, we show how integration eliminates task misallocation problems between organizations. We find that vertical integration allows hospitals to shift patient recovery tasks downstream to lower-cost organizations by discharging patients earlier (and in poorer health) and increasing post-hospitalization service intensity. While integration facilitates a shift in the allocation of tasks and resources, health outcomes either improved or were unaffected by integration on average. The evidence suggests that integration solves coordination problems that arise in market exchange through improvements in the allocation of tasks across care settings. PMID:24415893

Developing Subdomain Allocation Algorithms Based on Spatial and Communicational Constraints to Accelerate Dust Storm Simulation

Science.gov (United States)

Gui, Zhipeng; Yu, Manzhu; Yang, Chaowei; Jiang, Yunfeng; Chen, Songqing; Xia, Jizhe; Huang, Qunying; Liu, Kai; Li, Zhenlong; Hassan, Mohammed Anowarul; Jin, Baoxuan

2016-01-01

Dust storm has serious disastrous impacts on environment, human health, and assets. The developments and applications of dust storm models have contributed significantly to better understand and predict the distribution, intensity and structure of dust storms. However, dust storm simulation is a data and computing intensive process. To improve the computing performance, high performance computing has been widely adopted by dividing the entire study area into multiple subdomains and allocating each subdomain on different computing nodes in a parallel fashion. Inappropriate allocation may introduce imbalanced task loads and unnecessary communications among computing nodes. Therefore, allocation is a key factor that may impact the efficiency of parallel process. An allocation algorithm is expected to consider the computing cost and communication cost for each computing node to minimize total execution time and reduce overall communication cost for the entire simulation. This research introduces three algorithms to optimize the allocation by considering the spatial and communicational constraints: 1) an Integer Linear Programming (ILP) based algorithm from combinational optimization perspective; 2) a K-Means and Kernighan-Lin combined heuristic algorithm (K&K) integrating geometric and coordinate-free methods by merging local and global partitioning; 3) an automatic seeded region growing based geometric and local partitioning algorithm (ASRG). The performance and effectiveness of the three algorithms are compared based on different factors. Further, we adopt the K&K algorithm as the demonstrated algorithm for the experiment of dust model simulation with the non-hydrostatic mesoscale model (NMM-dust) and compared the performance with the MPI default sequential allocation. The results demonstrate that K&K method significantly improves the simulation performance with better subdomain allocation. This method can also be adopted for other relevant atmospheric and numerical

Cost analysis of a commercial pyroprocess facility on the basis of a conceptual design in Korea

International Nuclear Information System (INIS)

Kim, S.K.; Ko, W.I.; Youn, S.R.; Gao, Ruxing

2015-01-01

Highlights: • Pyroprocess facility’s direct cost was calculated based on the conceptual design. • The unit cost of pyroprocess was calculated as $781/kgHM. • The unit cost was increased by 3%, considering labor allocation standards. • The operating and maintenance cost was identified as a main cost driver. - Abstract: This study postulated a commercial pyroprocess facility (KAPF+: Korea Advanced Pyroprocess Facility Plus) with a processing capacity of 400 tons/year as a cost object, and utilized an engineering cost estimation method based on a conceptual design to present the results of the total cost and unit cost estimation. According to the calculation results, the total cost and unit cost were calculated with k$779,386 and $781/kgHM, respectively. Moreover, the key cost driver was manifested as the operating and maintenance costs. In particular, equipment replacement cost was identified as an important cost driver. In addition, for an increasingly accurate cost estimation, the calculation results and allocation method of the indirect cost were reanalyzed. Finally the pyroprocess unit cost increased $5 when calculated the indirect cost using the labor time as the allocation standard. Meanwhile, the pyroprocess unit cost increased $22 as a result of allocating the indirect cost using the uniform labor cost as the cost allocation standard. Accordingly, an indirect cost allocation standard was manifested as the factor that exerts a significant effect on the pyroprocess unit cost

Dynamic Cost-Contingency Management: A Method for Reducing Project Costs While Increasing the Probability of Success

National Research Council Canada - National Science Library

Kujawski, Edouard

2007-01-01

In the real world, "Money Allocated is Money Spent" (MAIMS). As a consequence, cost underruns are rarely available to protect against cost overruns, while task overruns are passed on to the total project cost...

Costly third-party punishment in young children.

Science.gov (United States)

McAuliffe, Katherine; Jordan, Jillian J; Warneken, Felix

2015-01-01

Human adults engage in costly third-party punishment of unfair behavior, but the developmental origins of this behavior are unknown. Here we investigate costly third-party punishment in 5- and 6-year-old children. Participants were asked to accept (enact) or reject (punish) proposed allocations of resources between a pair of absent, anonymous children. In addition, we manipulated whether subjects had to pay a cost to punish proposed allocations. Experiment 1 showed that 6-year-olds (but not 5-year-olds) punished unfair proposals more than fair proposals. However, children punished less when doing so was personally costly. Thus, while sensitive to cost, they were willing to sacrifice resources to intervene against unfairness. Experiment 2 showed that 6-year-olds were less sensitive to unequal allocations when they resulted from selfishness than generosity. These findings show that costly third-party punishment of unfair behavior is present in young children, suggesting that from early in development children show a sophisticated capacity to promote fair behavior. Copyright © 2014 Elsevier B.V. All rights reserved.

Allocative inefficiency and the capital-energy controversy

International Nuclear Information System (INIS)

Christopoulos, Dimitris K.; Tsionas, Efthymios G.

2002-01-01

The purpose of the paper is to estimate a system of input demands for Greek manufacturing deviating from the standard practice of assuming strict cost minimization. The study allows for the presence of price distortions and allocative inefficiency in the decision process. This assumption affects parameter estimates and estimated elasticities materially, and throws new light on the capital-energy controversy in Greek manufacturing

Comparing two socially optimal work allocation rules when having a profit optimizing subcontractor with ample capacity

DEFF Research Database (Denmark)

Larsen, Christian

We study a service system modelled as a single server queueing system where requests for service either can be processed at the service system or by a subcontractor. In the former case the subcontractor is incurred waiting costs but the service is free, while in the latter case the customer must...... pay for the service but there is no waiting time, hence no waiting costs. Under the premises that the subcontractor prices his services in order to maximize his profit, we study two work allocation rules, which given the príce of the subcontractor seek to allocate work such that the costs...

Resource allocation of in vitro fertilization: a nationwide register-based cohort study

Directory of Open Access Journals (Sweden)

Sevón Tiina

2007-12-01

Full Text Available Abstract Background Infertility is common and in vitro fertilization (IVF is a widely used treatment. In IVF the need increases and the effectiveness and appropriateness decrease by age. The purpose of this study was to describe allocation of resources for IVF by women's age, socioeconomic position, area of residence and treatment sector (public vs. private and to discuss how fairly the IVF resources are allocated in Finland. Methods Women who received IVF between 1996 and 1998 (N = 9175 were identified from the reimbursement records of the Social Insurance Institution (SII. Information on IVF women's background characteristics came from the Central Population Register and the SII, on treatment costs from IVF clinics and the SII, and on births from the Medical Birth Register. The main outcome measures were success of IVF by number of cycles and treated women, expenditures per IVF cycles, per women, per live-birth, and per treatment sector, and private and public expenditures. Expenditures were estimated from health care visits and costs. Results During a mean period of 1.5 years, older women (women aged 40 or older received 1.4 times more IVF treatment cycles than younger women (women aged below 30. The success rate decreased by age: from 22 live births per 100 cycles among younger women to 6 per 100 among older women. The mean cost of a live birth increased by age: compared to younger women, costs per born live birth of older women were 3-fold. Calculated by population, public expenditure was allocated most to young women and women from the highest socioeconomic position. Regional differences were not remarkable. Conclusion Children of older infertile women involve more expense due to the lower success rates of IVF. Socioeconomic differences suggest unfair resource allocation in Finland.

Resource allocation of in vitro fertilization: a nationwide register-based cohort study

Science.gov (United States)

Klemetti, Reija; Gissler, Mika; Sevón, Tiina; Hemminki, Elina

2007-01-01

Background Infertility is common and in vitro fertilization (IVF) is a widely used treatment. In IVF the need increases and the effectiveness and appropriateness decrease by age. The purpose of this study was to describe allocation of resources for IVF by women's age, socioeconomic position, area of residence and treatment sector (public vs. private) and to discuss how fairly the IVF resources are allocated in Finland. Methods Women who received IVF between 1996 and 1998 (N = 9175) were identified from the reimbursement records of the Social Insurance Institution (SII). Information on IVF women's background characteristics came from the Central Population Register and the SII, on treatment costs from IVF clinics and the SII, and on births from the Medical Birth Register. The main outcome measures were success of IVF by number of cycles and treated women, expenditures per IVF cycles, per women, per live-birth, and per treatment sector, and private and public expenditures. Expenditures were estimated from health care visits and costs. Results During a mean period of 1.5 years, older women (women aged 40 or older) received 1.4 times more IVF treatment cycles than younger women (women aged below 30). The success rate decreased by age: from 22 live births per 100 cycles among younger women to 6 per 100 among older women. The mean cost of a live birth increased by age: compared to younger women, costs per born live birth of older women were 3-fold. Calculated by population, public expenditure was allocated most to young women and women from the highest socioeconomic position. Regional differences were not remarkable. Conclusion Children of older infertile women involve more expense due to the lower success rates of IVF. Socioeconomic differences suggest unfair resource allocation in Finland. PMID:18154645

Resource allocation of in vitro fertilization: a nationwide register-based cohort study.

Science.gov (United States)

Klemetti, Reija; Gissler, Mika; Sevón, Tiina; Hemminki, Elina

2007-12-21

Infertility is common and in vitro fertilization (IVF) is a widely used treatment. In IVF the need increases and the effectiveness and appropriateness decrease by age. The purpose of this study was to describe allocation of resources for IVF by women's age, socioeconomic position, area of residence and treatment sector (public vs. private) and to discuss how fairly the IVF resources are allocated in Finland. Women who received IVF between 1996 and 1998 (N = 9175) were identified from the reimbursement records of the Social Insurance Institution (SII). Information on IVF women's background characteristics came from the Central Population Register and the SII, on treatment costs from IVF clinics and the SII, and on births from the Medical Birth Register. The main outcome measures were success of IVF by number of cycles and treated women, expenditures per IVF cycles, per women, per live-birth, and per treatment sector, and private and public expenditures. Expenditures were estimated from health care visits and costs. During a mean period of 1.5 years, older women (women aged 40 or older) received 1.4 times more IVF treatment cycles than younger women (women aged below 30). The success rate decreased by age: from 22 live births per 100 cycles among younger women to 6 per 100 among older women. The mean cost of a live birth increased by age: compared to younger women, costs per born live birth of older women were 3-fold. Calculated by population, public expenditure was allocated most to young women and women from the highest socioeconomic position. Regional differences were not remarkable. Children of older infertile women involve more expense due to the lower success rates of IVF. Socioeconomic differences suggest unfair resource allocation in Finland.

Zinc allocation and re-allocation in rice

NARCIS (Netherlands)

Stomph, T.J.; Jiang, W.; Putten, van der P.E.L.; Struik, P.C.

2014-01-01

Aims: Agronomy and breeding actively search for options to enhance cereal grain Zn density. Quantifying internal (re-)allocation of Zn as affected by soil and crop management or genotype is crucial. We present experiments supporting the development of a conceptual model of whole plant Zn allocation

Costs in the agricultural enterprises in connection with controlling system

OpenAIRE

Lenka Hudáková Stašová

2007-01-01

We analyse the development of total own costs in two formed sets of agricultural enterprises in this paper. We compare the analysis in both sets and we specify an important problem which results from the analysis – high total own costs. We propose the alternative of the allocation precising of total own costs for products by using the Activity Based Costing Method instead of traditional calculation methods own costs. The principle of this Method lies in double-stage allocation of the own cost...

Activity-Based Costing Systems for Higher Education.

Science.gov (United States)

Day, Dennis H.

1993-01-01

Examines traditional costing models utilized in higher education and pinpoints shortcomings related to proper identification of costs. Describes activity-based costing systems as a superior alternative for cost identification, measurement, and allocation. (MLF)

Wind Integration Cost and Cost-Causation: Preprint

Energy Technology Data Exchange (ETDEWEB)

Milligan, M.; Kirby, B.; Holttinen, H.; Kiviluoma, J.; Estanqueiro, A.; Martin-Martinez, S.; Gomez-Lazaro, E.; Peneda, I.; Smith, C.

2013-10-01

The question of wind integration cost has received much attention in the past several years. The methodological challenges to calculating integration costs are discussed in this paper. There are other sources of integration cost unrelated to wind energy. A performance-based approach would be technology neutral, and would provide price signals for all technology types. However, it is difficult to correctly formulate such an approach. Determining what is and is not an integration cost is challenging. Another problem is the allocation of system costs to one source. Because of significant nonlinearities, this can prove to be impossible to determine in an accurate and objective way.

Design for Warehouse with Product Flow Type Allocation using Linear Programming: A Case Study in a Textile Industry

Science.gov (United States)

Khannan, M. S. A.; Nafisah, L.; Palupi, D. L.

2018-03-01

Sari Warna Co. Ltd, a company engaged in the textile industry, is experiencing problems in the allocation and placement of goods in the warehouse. During this time the company has not implemented the product flow type allocation and product placement to the respective products resulting in a high total material handling cost. Therefore, this study aimed to determine the allocation and placement of goods in the warehouse corresponding to product flow type with minimal total material handling cost. This research is a quantitative research based on the theory of storage and warehouse that uses a mathematical model of optimization problem solving using mathematical optimization model approach belongs to Heragu (2005), aided by software LINGO 11.0 in the calculation of the optimization model. Results obtained from this study is the proportion of the distribution for each functional area is the area of cross-docking at 0.0734, the reserve area at 0.1894, and the forward area at 0.7372. The allocation of product flow type 1 is 5 products, the product flow type 2 is 9 products, the product flow type 3 is 2 products, and the product flow type 4 is 6 products. The optimal total material handling cost by using this mathematical model equal to Rp43.079.510 while it is equal to Rp 49.869.728 by using the company’s existing method. It saves Rp6.790.218 for the total material handling cost. Thus, all of the products can be allocated in accordance with the product flow type with minimal total material handling cost.

Liver allocation and distribution: time for a change.

Science.gov (United States)

Deshpande, Ranjit; Hirose, Ryutaro; Mulligan, David

2017-04-01

Liver allograft allocation has been a topic of hot debate for over a decade. New redistricting changes have been proposed by the Liver and Intestinal Transplant Committee to the existing United Network for Organ Sharing (UNOS) liver allocation policy. The basis of this new proposal is similar to the old one with an aim to distribute organs in a fair, efficient and equitable fashion. In this review, we plan to look in depth at the redistribution proposals thus far, their merits and how they may help patients who do not have adequate access to livers. Many authors have criticized the proposed changes to organ distribution to reduce geographic disparity in access to liver transplantation. Our focus in this article is to bring forth the most recent literature and proposed changes in the current distribution system. We will also mention two other possible methods that have been proposed to redesign distribution using concentric circles and neighborhoods. In this article, we also look at the economics of the redistricting proposal and its effects on transplant centers. The UNOS Liver and Intestinal Transplant Committee has recommended a proposal using the eight-district model with proximity circles and three additional Model for End-Stage Liver Disease (MELD) points with initial sharing MELD threshold of 25 as a starting point to reduce disparity in patient access to deceased donor livers for transplantation. This proposal has met with significant resistance because of concerns of cost, logistics and impact on existing transplant centers. Other methodologies have also been proposed that have the potential to significantly improve our current disparity of access to life-saving organs. Variation in the supply of donor organs vs. the demand or need for liver transplant by geography and the current defined areas of distribution drive this disparity. Cost benefits to the healthcare system in caring for patients with advanced stages of liver disease may outweigh increased

ALLOCATING VENDOR RISKS IN THE HANFORD WASTE CLEANUP

International Nuclear Information System (INIS)

Keisler, Jeff M.; Buehring, William A.; McLaughlin, Peter D.; Robershotte, Mark A.; Whitfield, Ronald G.

2004-01-01

Organizations may view outsourcing as a way to eliminate risk. This application uses a decision analytic approach to determine which risks can be shared or shifted to vendors and which ones should be borne by the buyer. In this case, we found that allocating risks incorrectly could increase costs dramatically. This approach was used to develop the Request for Proposals (RFP) for the U.S. Department of Energy's (DOE's) privatization initiative for the Hanford Tank Waste Remediation System (TWRS). We describe this application and/SUMmarize technical and organizational lessons learned in the years following. The model used an assessment protocol to predict how vendors would react to proposed risk allocations in terms of their actions and their pricing

Hospital competition, resource allocation and quality of care

Directory of Open Access Journals (Sweden)

Zwanziger Jack

2002-05-01

Full Text Available Abstract Background A variety of approaches have been used to contain escalating hospital costs. One approach is intensifying price competition. The increase in price based competition, which changes the incentives hospitals face, coupled with the fact that consumers can more easily evaluate the quality of hotel services compared with the quality of clinical care, may lead hospitals to allocate more resources into hotel rather than clinical services. Methods To test this hypothesis we studied hospitals in California in 1982 and 1989, comparing resource allocations prior to and following selective contracting, a period during which the focus of competition changed from quality to price. We estimated the relationship between clinical outcomes, measured as risk-adjusted-mortality rates, and resources. Results In 1989, higher competition was associated with lower clinical expenditures levels compared with 1982. The trend was stronger for non-profit hospitals. Lower clinical resource use was associated with worse risk adjusted mortality outcomes. Conclusions This study raises concerns that cost reductions may be associated with increased mortality.

Optimal conservation resource allocation under variable economic and ecological time discounting rates in boreal forest

DEFF Research Database (Denmark)

Mazziotta, Adriano; Montesino Pouzols, Federico; Mönkkönen, Mikko

2016-01-01

Resource allocation to multiple alternative conservation actions is a complex task. A common trade-off occurs between protection of smaller, expensive, high-quality areas versus larger, cheaper, partially degraded areas. We investigate optimal allocation into three actions in boreal forest: current......, and accounting for present revenues from timber harvesting. The present analysis assesses the cost-effective conditions to allocate resources into an inexpensive conservation strategy that nevertheless has potential to produce high ecological values in the future....

49 CFR 266.11 - Allowable costs.

Science.gov (United States)

2010-10-01

... 49 Transportation 4 2010-10-01 2010-10-01 false Allowable costs. 266.11 Section 266.11... TRANSPORTATION ACT § 266.11 Allowable costs. Allowable costs include only the following costs which are properly allocable to the work performed: Planning and program operation costs which are allowed under Federal...

Great Expectations: An Examination of Section 180c Funding Allocations

International Nuclear Information System (INIS)

Dilger, F.C.; Halstead, R.J.

2006-01-01

As the U.S. Department of Energy (DOE) moves toward milestones in developing a plan to ship high-level radioactive waste to Yucca Mountain, an increasingly difficult issue is the distribution of Federal emergency management funds to mitigate costs of preparing for the shipments. DOE staff and contractors, and state transportation planning groups, have high expectations that some allocation formula based on technical factors can be used to distribute funds effectively and equitably. This paper examines the empirical results of a funding allocation formula proposed by the Western Governors Association among the eleven affected states which are members of the Western Interstate Energy Board. The amount of Federal funds allocated to Western states is also compared to the amount of revenue that would be generated by state-imposed fees on DOE shipments. (authors)

Capacity flexibility allocation in an outsourced supply chain with reservation

DEFF Research Database (Denmark)

Boulaksil, Youssef; Grunow, Martin; Fransoo, J.C.

2011-01-01

We consider a contract manufacturer that serves a limited number of outsourcers (customers) on a single capacitated production line. the outsourcers have different levels of demand uncertainty and the contract manufacturer faces the question how to allocate the contractual capacity flexibility...... in an optimal way. The contractual capacity flexibility is a contract parameter that sets the amount of demand the contract manufacturer is obliged to accept from the outsourcers. We develop a hierachical model that consists of two decision levels. At the tactical level, the contract manufacturer allocates...... the capacity flexibility to the different outsourcers by maximizing the expected profit. Offering more flexibility to the more uncertain outsourcer generates higher expected revenue, but also increases the expected penalty costs. The allocated capacity flexibilities (determined at the tactical level) are input...

Critical-path-first based allocation of real-time streaming applications on 2D mesh-type multi-cores.

NARCIS (Netherlands)

Ali, Hazem; Pinho, Luis Miguel; Akesson, K.B.

2013-01-01

Designing cost-efficient multi-core real-time systems requires efficient techniques to allocate applications to cores while satisfying their timing constraints. However, existing approaches typically allocate using a First-Fit algorithm, which does not consider the execution time and potential

A comparison of cost-based pricing rules for natural gas distribution utilities

International Nuclear Information System (INIS)

Klein, C.C.

1993-01-01

Partial-equilibrium social welfare deadweight losses under uniform Ramsey pricing, a cost allocation pricing method, and the actual average revenues by customer class for two natural gas distribution utilities are calculated and compared. Marginal cost estimates are derived from a multiple-output translog variable cost function and used, along with three sets of demand elasticities, to generate the Ramsey prices and welfare losses. The actual and cost-allocation prices are taken directly from rate case files. The largest social welfare losses are associated with the cost-allocation rule, as high as 10-25% of revenue, despite suggestions in the literature to the contrary. (Author)

Comparing two socially optimal work allocation rules when having a profit optimizing subcontractor with ample capacity

DEFF Research Database (Denmark)

Larsen, Christian

2005-01-01

We study a service system modelled as a single server queuing system where request for service either can be processed at the service system or by a subcontractor. In the former case the customer is incurred waiting costs but the service is free, while in the latter case the customer must pay...... for the service but there is no waiting time, hence no waiting costs. Under the premises that the subcontractor prices his services in order to maximize his profit, we study two work allocation rules, which given the price of subcontractor seek to allocate work such that the costs of the customers are minimized...

Comparing two socially optimal work allocation rules when having a profit optimizing subcontractor with ample capacity

DEFF Research Database (Denmark)

Larsen, Christian

2003-01-01

We study a service system modelled as a single server queueing system where request for service either can be processed at the service system or by a subcontractor. In the former case the customer is incurred waiting costs but the service is free, while in the latter case the customer must pay...... for the service but there is no waiting time, hence no waiting costs. Under the premises that the subcontractor prices his services in order to maximize his profit, we study two work allocation rules, which given the price of the subcontractor seek to allocate work such that the costs of the customers...

Transnational Energy Companies' Investment Allocation Decisions

International Nuclear Information System (INIS)

Osmundsen, Petter; Emhjellen, Magne; Halleraker, Morten

2001-10-01

When making international capital budgeting decisions, energy companies are often faced with capital and organisational constraints. The constraints may be real or management imposed. In addition, when entering into a new country or region the companies will incur fixed new area costs that must be considered before investment approval. The decision problem is therefore not a linear problem where the standard net present value rule applies, but a non-linear problem of selecting the combination of projects with the maximum aggregate net present value. New project investments will therefore be selected based on the size of the net present value (often referred to as financial volume or materiality) compared to the projects' use of capital and scarce personnel and organisational capacity. Consequently, projects with a positive net present value, but with low materiality, may not be approved. The portfolio choice has a parallel to the company's choice of core areas. Instead of complex portfolio models, the companies often apply simpler allocation mechanisms, e.g., combinations of fixed investment budgets and materiality requirements. Analysing petroleum cases, we compare the allocations decisions generated by portfolio models and simpler mechanisms. We also discuss the implications of this capital allocation pattern for governments' design of tax systems and license conditions. (author)

76 FR 65182 - Indirect Cost Rates for the Damage Assessment, Remediation, and Restoration Program for Fiscal...

Science.gov (United States)

2011-10-20

... determined that the most appropriate indirect allocation method continues to be the Direct Labor Cost Base... Cost Base is the most appropriate indirect allocation method for the development of the FY 2009 and FY... the Direct Labor Cost Base allocation methodology. The FY 2009 rates will be applied to all damage...

COST OF ADDRESSING TARGETS OF UNEQUAL VALUE; FINAL

International Nuclear Information System (INIS)

G.H. CANAVAN

2001-01-01

The formalism for evaluating first strike costs and incentives for military targeting generalize to include higher value targets. That introduces two new allocations to the usual allocation between missiles and military targets, but they can be performed analytically. As the number of weapons on each side decreases, the optimal fraction of second strike weapons allocated to military values falls. The shift to high value targets is more pronounced below about 1,000 weapons for nominal parameters. Below 500 weapons the first striker's cost of action drops below its cost of inaction. A strike would induce a second strike of about 250 weapons on high value targets. An increase in the first striker's preference for damage to the other's high value targets increases or a decrease in its preference for preventing damage to its own high value targets decreases first strike costs and stability margins. Including defenses complicates allocations slightly. The main effect is increased attrition of second strikes, particularly at larger defenses, which makes it possible to significantly reduce damage to high value targets. At 1,000 weapons, by 300 to 400 interceptors the first striker's costs are reduced to 30% below that of inaction and the number of weapons delivered on the first striker's high value targets is reduced to about 100

Cost accounting for the radiologist.

Science.gov (United States)

Gentili, Amilcare

2014-05-01

Cost accounting is the branch of managerial accounting that deals with the analysis of the costs of a product or service. This article reviews methods of classifying and allocating costs and relationships among costs, volume, and revenues. Radiology practices need to know the cost of a procedure or service to determine the selling price of a product, bid on contracts, analyze profitability, and facilitate cost control and cost reduction.

Penerapan Metode Activity Based Costing dalam Menentukan Harga Pokok Produksi Karet PT. Sumber Djantin Sambas

Directory of Open Access Journals (Sweden)

Gowardy Gowardy

2015-12-01

Full Text Available This study aims to understand how to allocate overhead cost in rubber-processing factory of PT. Sumber Djantin Sambas using Activity-Based Costing method. Furthermore, this research also attempts to compare the allocation results of the existing costing systems in PT. Sumber Djantin Sambas with those created through Activity-Based Costing systems. To accomplish these objectives, this study applies case study method. The main sources of data come from interview transcript and cost and financial documents. This study results show that the cost of goods manufactured for product SIR 20 and compound rubber are overcosted. Betweeen these two products, SIR 20 is more overcosted. The total overcosting of these two products reaches Rp 2.749.997.488,57. Using Activity Based Costing, company can allocate the costs more accurately and reduce the distortion effect of costs which is caused by traditional overhead allocation method.

A transaction assessment method for allocation of transmission services

Science.gov (United States)

Banunarayanan, Venkatasubramaniam

The purpose of this research is to develop transaction assessment methods for allocating transmission services that are provided by an area/utility to power transactions. Transmission services are the services needed to deliver, or provide the capacity to deliver, real and reactive power from one or more supply points to one or more delivery points. As the number of transactions increase rapidly in the emerging deregulated environment, accurate quantification of the transmission services an area/utility provides to accommodate a transaction is becoming important, because then appropriate pricing schemes can be developed to compensate for the parties that provide these services. The Allocation methods developed are based on the "Fair Resource Allocation Principle" and they determine for each transaction the following: the flowpath of the transaction (both real and reactive power components), generator reactive power support from each area/utility, real power loss support from each area/utility. Further, allocation methods for distributing the cost of relieving congestion on transmission lines caused by transactions are also developed. The main feature of the proposed methods is representation of actual usage of the transmission services by the transactions. The proposed method is tested extensively on a variety of systems. The allocation methods developed in this thesis for allocation of transmission services to transactions is not only useful in studying the impact of transactions on a transmission system in a multi-transaction case, but they are indeed necessary to meet the criteria set forth by FERC with regard to pricing based on actual usage. The "consistency" of the proposed allocation methods has also been investigated and tested.

Firm-level Resource Allocation to Information Security in the Presence of Financial Distress

OpenAIRE

Bin Srinidhi; Jia Yan; Giri Kumar Tayi

2008-01-01

In this paper, we adopt an organizational perspective to the management of information security and analyze in a multi-period context how an organization should allocate its internal cash flows and available external funds to revenuegenerating (productive) and security assuring (protective) processes in the presence of security breach, borrowing and financial distress costs. We show analytically and illustrate numerically that the capital stock accumulation is lower and allocations to securit...

Bioenergetic components of reproductive effort in viviparous snakes: costs of vitellogenesis exceed costs of pregnancy.

Science.gov (United States)

Van Dyke, James U; Beaupre, Steven J

2011-12-01

Reproductive effort has been defined as the proportion of an organism's energy budget that is allocated to reproduction over a biologically meaningful time period. Historically, studies of reproductive bioenergetics considered energy content of gametes, but not costs of gamete production. Although metabolic costs of vitellogenesis (MCV) fundamentally reflect the primary bioenergetic cost of reproductive allocation in female reptiles, the few investigations that have considered costs of reproductive allocation have focused on metabolic costs of pregnancy (MCP) in viviparous species. We define MCP as energetic costs incurred by pregnant females, including all costs of maintaining gestation conditions necessary for embryogenesis. MCP by our definition do not include fetal costs of embryogenesis. We measured metabolic rates in five species of viviparous snakes (Agkistrodon contortrix, Boa constrictor, Eryx colubrinus, Nerodia sipedon, and Thamnophis sirtalis) during vitellogenesis and pregnancy in order to estimate MCV and MCP. Across all species, MCV were responsible for 30% increases in maternal metabolism. Phylogenetically-independent contrasts showed that MCV were significantly greater in B. constrictor than in other species, likely because B. constrictor yolk energy content was greater than that of other species. Estimates of MCP were not significantly different from zero in any species. In viviparous snakes, MCV appear to represent significant bioenergetic expenditures, while MCP do not. We suggest that MCV, together with yolk energy content, represent the most significant component of reptilian reproductive effort, and therefore deserve greater attention than MCP in studies of reptilian reproductive bioenergetics. Copyright © 2011 Elsevier Inc. All rights reserved.

Optimal design and allocation of electrified vehicles and dedicated charging infrastructure for minimum life cycle greenhouse gas emissions and cost

International Nuclear Information System (INIS)

Traut, Elizabeth; Hendrickson, Chris; Klampfl, Erica; Liu, Yimin; Michalek, Jeremy J.

2012-01-01

Electrified vehicles can reduce greenhouse gas (GHG) emissions by shifting energy demand from gasoline to electricity. GHG reduction potential depends on vehicle design, adoption, driving and charging patterns, charging infrastructure, and electricity generation mix. We construct an optimization model to study these factors by determining optimal design of conventional vehicles, hybrid electric vehicles (HEVs), plug-in hybrid electric vehicles (PHEVs), and battery electric vehicles (BEVs) with optimal allocation of vehicle designs and dedicated workplace charging infrastructure in the fleet for minimum life cycle cost or GHG emissions over a range of scenarios. We focus on vehicles with similar body size and acceleration to a Toyota Prius under government 5-cycle driving conditions. We find that under the current US grid mix, PHEVs offer only small GHG emissions reductions compared to HEVs, and workplace charging is insignificant. With grid decarbonization, PHEVs and BEVs offer substantial GHG emissions reductions, and workplace charging provides additional benefits. HEVs are optimal or near-optimal for minimum cost in most scenarios. High gas prices and low vehicle and battery costs are the major drivers for PHEVs and BEVs to enter and dominate the cost-optimal fleet. Carbon prices have little effect. Cost and range restrictions limit penetration of BEVs. - Highlights: ► We pose an MINLP model to minimize cost and GHG emissions of electrified vehicles. ► We design PHEVs and BEVs and assign vehicles and charging infrastructure in US fleet. ► Under US grid mix, PEVs provide minor GHG reductions and work chargers do little. ► HEVs are robust; PEVs and work charging potential improve with a decarbonized grid. ► We quantify factors needed for PEVs to enter and dominate the optimal fleet.

Transport Infrastructure Slot Allocation

NARCIS (Netherlands)

Koolstra, K.

2005-01-01

In this thesis, transport infrastructure slot allocation has been studied, focusing on selection slot allocation, i.e. on longer-term slot allocation decisions determining the traffic patterns served by infrastructure bottlenecks, rather than timetable-related slot allocation problems. The

Perception of activity based costing in Australian universities

Directory of Open Access Journals (Sweden)

Monir Zaman

2011-07-01

Full Text Available The study examines the perception of activity based costing (ABC in Australian universities. Using a questionnaire survey, data was collected from twenty-six finance directors and/or chief financial officers in Australian universities. The perception of ABC implementation in Australian universities depends on many variables including the understanding of ABC, consideration of ABC as a strategic cost management system, the role of ABC in reduction of expenses, consideration of ABC as a valuable tool to enhance overhead cost allocation, and consideration of ABC as an effective strategic cost management system designed to incorporate the university’s critical input, output, and process variables resulting in value creation. The result of regression analysis provides significant and positive association between the decision to implement ABC in Australian universities and both the treatment of ABC as a strategic cost management system and the degree of both senior management and internal champion support. The findings indicate substantial differences in the allocation of the overhead costs between ABC and traditional costing systems. The result also reveals that many Australian universities using the ABC method receive benefits in improving cost reduction and better resource allocation with revenue surplus. Furthermore, the study develops a generic model of cost pools and drivers of ABC implementation in Australian universities.

Ethical considerations in resource allocation in a cochlear implant program.

Science.gov (United States)

Westerberg, Brian D; Pijl, Sipke; McDonald, Michael

2008-04-01

To review processes of resource allocation and the ethical considerations relevant to the fair allocation of a limited number of cochlear implants to increasing numbers of potential recipients. Review of relevant considerations. Tertiary referral hospital. Editorial discussion of the ethical issues of resource allocation. Heterogeneity of audiometric thresholds, self-reported disability of hearing loss, age of the potential cochlear implant recipient, cost-effectiveness, access to resources, compliance with follow-up, social support available to the recipient, social consequences of hearing impairment, and other recipient-related factors. In a publicly funded health care system, there will always be a need for decision-making processes for allocation of finite fiscal resources. All candidates for cochlear implantation deserve fair consideration. However, they are a heterogeneous group in terms of needs and expected outcomes consisting of traditional and marginal candidates, with a wide range of benefit from acoustic amplification. We argue that implant programs should thoughtfully prioritize treatment on the basis of need and potential benefit. We reject queuing on the basis of "first-come, first-served" or on the basis of perceived social worth.

Lives Saved Tool (LiST) costing: a module to examine costs and prioritize interventions.

Science.gov (United States)

Bollinger, Lori A; Sanders, Rachel; Winfrey, William; Adesina, Adebiyi

2017-11-07

Achieving the Sustainable Development Goals will require careful allocation of resources in order to achieve the highest impact. The Lives Saved Tool (LiST) has been used widely to calculate the impact of maternal, neonatal and child health (MNCH) interventions for program planning and multi-country estimation in several Lancet Series commissions. As use of the LiST model increases, many have expressed a desire to cost interventions within the model, in order to support budgeting and prioritization of interventions by countries. A limited LiST costing module was introduced several years ago, but with gaps in cost types. Updates to inputs have now been added to make the module fully functional for a range of uses. This paper builds on previous work that developed an initial version of the LiST costing module to provide costs for MNCH interventions using an ingredients-based costing approach. Here, we update in 2016 the previous econometric estimates from 2013 with newly-available data and also include above-facility level costs such as program management. The updated econometric estimates inform percentages of intervention-level costs for some direct costs and indirect costs. These estimates add to existing values for direct cost requirements for items such as drugs and supplies and required provider time which were already available in LiST Costing. Results generated by the LiST costing module include costs for each intervention, as well as disaggregated costs by intervention including drug and supply costs, labor costs, other recurrent costs, capital costs, and above-service delivery costs. These results can be combined with mortality estimates to support prioritization of interventions by countries. The LiST costing module provides an option for countries to identify resource requirements for scaling up a maternal, neonatal, and child health program, and to examine the financial impact of different resource allocation strategies. It can be a useful tool for

Lives Saved Tool (LiST costing: a module to examine costs and prioritize interventions

Directory of Open Access Journals (Sweden)

Lori A. Bollinger

2017-11-01

Full Text Available Abstract Background Achieving the Sustainable Development Goals will require careful allocation of resources in order to achieve the highest impact. The Lives Saved Tool (LiST has been used widely to calculate the impact of maternal, neonatal and child health (MNCH interventions for program planning and multi-country estimation in several Lancet Series commissions. As use of the LiST model increases, many have expressed a desire to cost interventions within the model, in order to support budgeting and prioritization of interventions by countries. A limited LiST costing module was introduced several years ago, but with gaps in cost types. Updates to inputs have now been added to make the module fully functional for a range of uses. Methods This paper builds on previous work that developed an initial version of the LiST costing module to provide costs for MNCH interventions using an ingredients-based costing approach. Here, we update in 2016 the previous econometric estimates from 2013 with newly-available data and also include above-facility level costs such as program management. The updated econometric estimates inform percentages of intervention-level costs for some direct costs and indirect costs. These estimates add to existing values for direct cost requirements for items such as drugs and supplies and required provider time which were already available in LiST Costing. Results Results generated by the LiST costing module include costs for each intervention, as well as disaggregated costs by intervention including drug and supply costs, labor costs, other recurrent costs, capital costs, and above-service delivery costs. These results can be combined with mortality estimates to support prioritization of interventions by countries. Conclusions The LiST costing module provides an option for countries to identify resource requirements for scaling up a maternal, neonatal, and child health program, and to examine the financial impact of different

Comparison of methods for estimating the cost of human immunodeficiency virus-testing interventions.

Science.gov (United States)

Shrestha, Ram K; Sansom, Stephanie L; Farnham, Paul G

2012-01-01

The Centers for Disease Control and Prevention (CDC), Division of HIV/AIDS Prevention, spends approximately 50% of its $325 million annual human immunodeficiency virus (HIV) prevention funds for HIV-testing services. An accurate estimate of the costs of HIV testing in various settings is essential for efficient allocation of HIV prevention resources. To assess the costs of HIV-testing interventions using different costing methods. We used the microcosting-direct measurement method to assess the costs of HIV-testing interventions in nonclinical settings, and we compared these results with those from 3 other costing methods: microcosting-staff allocation, where the labor cost was derived from the proportion of each staff person's time allocated to HIV testing interventions; gross costing, where the New York State Medicaid payment for HIV testing was used to estimate program costs, and program budget, where the program cost was assumed to be the total funding provided by Centers for Disease Control and Prevention. Total program cost, cost per person tested, and cost per person notified of new HIV diagnosis. The median costs per person notified of a new HIV diagnosis were $12 475, $15 018, $2697, and $20 144 based on microcosting-direct measurement, microcosting-staff allocation, gross costing, and program budget methods, respectively. Compared with the microcosting-direct measurement method, the cost was 78% lower with gross costing, and 20% and 61% higher using the microcosting-staff allocation and program budget methods, respectively. Our analysis showed that HIV-testing program cost estimates vary widely by costing methods. However, the choice of a particular costing method may depend on the research question being addressed. Although program budget and gross-costing methods may be attractive because of their simplicity, only the microcosting-direct measurement method can identify important determinants of the program costs and provide guidance to improve

Comparative study of EBE (Equivalent Bilateral Exchanges) multi-area and Zbus multi-area methods to allocate costs by using the transmission system; Estudo comparativo dos metodos EBE multi-area e Zbus multi-area para alocacao de custos pelo uso do sistema de transmissao

Energy Technology Data Exchange (ETDEWEB)

Caparo, J.L.Ch.; Lima, D.A. [Pontificia Universidade Catolica do Rio de Janeiro (PUC-Rio), RJ (Brazil). Dept. de Engenharia Eletrica], Emails: jluis@ele.puc-rio.br, delberis@ele.puc-rio.br

2009-07-01

This work is dedicated to study and discuss two methods to solve the problem of cost allocation by the use of the transmission system in multi-areas for generators and loads. The EBE multi-area method (EBE MA), which is based on EBE, and the Zbus multi-area method (Zbus MA), which is based on Zbus method to allocate costs by using the transmission system, are presented and discussed. Results, analysis and conclusions were made with the 8-bar system, which allows a good interpretation of the behavior of methods.

Dynamic Optimization for IPS2 Resource Allocation Based on Improved Fuzzy Multiple Linear Regression

Directory of Open Access Journals (Sweden)

Maokuan Zheng

2017-01-01

Full Text Available The study mainly focuses on resource allocation optimization for industrial product-service systems (IPS2. The development of IPS2 leads to sustainable economy by introducing cooperative mechanisms apart from commodity transaction. The randomness and fluctuation of service requests from customers lead to the volatility of IPS2 resource utilization ratio. Three basic rules for resource allocation optimization are put forward to improve system operation efficiency and cut unnecessary costs. An approach based on fuzzy multiple linear regression (FMLR is developed, which integrates the strength and concision of multiple linear regression in data fitting and factor analysis and the merit of fuzzy theory in dealing with uncertain or vague problems, which helps reduce those costs caused by unnecessary resource transfer. The iteration mechanism is introduced in the FMLR algorithm to improve forecasting accuracy. A case study of human resource allocation optimization in construction machinery industry is implemented to test and verify the proposed model.

A comparison of carbon allocation schemes: On the equity-efficiency tradeoff

International Nuclear Information System (INIS)

Pan, Xunzhang; Teng, Fei; Wang, Gehua

2014-01-01

In the long-term stabilization targets of greenhouse gases concentrations, various carbon emission rights allocation schemes have been proposed. To compare and evaluate them, the most essential is the equity-efficiency tradeoff. This paper measures the equity and the efficiency in the global rather than the narrower national perspective. Specifically, the equity of the first allocation is quantified by the carbon Gini coefficient defined by per capita cumulative emission, and the economic efficiency to accomplish obligations is described with the discounted global abatement costs. Under 20 key allocation schemes, the numerical comparison on the equity-efficiency tradeoff side is carried out through the Equitable Access to Sustainable Development model. Our studies indicate that the equity and the efficiency of future emission space allocation approximately show a three-stage relationship. - Highlights: • The equity-efficiency tradeoff among 20 key allocation schemes is carried out. • Both the equity and the efficiency are measured in the global perspective. • The Equitable Access to Sustainable Development model is adopted as the study tool. • A practical trade framework is indispensable to efficiently address climate change. • The equity and the efficiency generally show a three-stage tradeoff relationship

48 CFR 9904.402 - Cost accounting standard-consistency in allocating costs incurred for the same purpose.

Science.gov (United States)

2010-10-01

... Regulations System COST ACCOUNTING STANDARDS BOARD, OFFICE OF FEDERAL PROCUREMENT POLICY, OFFICE OF MANAGEMENT AND BUDGET PROCUREMENT PRACTICES AND COST ACCOUNTING STANDARDS COST ACCOUNTING STANDARDS 9904.402 Cost... 48 Federal Acquisition Regulations System 7 2010-10-01 2010-10-01 false Cost accounting standard...

Energetic and developmental costs of mounting an immune response in greenfinches (Carduelis chloris)

NARCIS (Netherlands)

Amat, Juan A.; Aguilera, Eduardo; Visser, G. Henk

It is assumed that there is a trade-off between the costs allocated to mounting an immune defence and those allocated to costly functions such as breeding and moulting. The physiological basis for this is that mounting an immune response to pathogen challenge has energetic and/or nutrient costs

Energy resource allocation using multi-objective goal programming: the case of Lebanon

International Nuclear Information System (INIS)

Mezher, T.; Chedid, R.; Zahabi, W.

1998-01-01

The traditional energy-resources allocation problem is concerned with the allocation of limited resources among the end-uses such that the overall return is maximized. In the past, several techniques have been used to deal with such a problem. In this paper, the energy allocation process is looked at from two points of view: economy and environment. The economic objectives include costs, efficiency, energy conservation, and employment generation. The environmental objectives consider environmental friendliness factors. The objective functions are first quantified and then transformed into mathematical language to obtain a multi-objective allocation model based upon pre-emptive goal programming techniques. The proposed method allows decision-makers to encourage or discourage specific energy resources for the various household end-uses. The case of Lebanon is examined to illustrate the usefulness of the proposed technique. (Copyright (c) 1998 Elsevier Science B.V., Amsterdam. All rights reserved.)

Treatment Cost Analysis Tool (TCAT) for estimating costs of outpatient treatment services.

Science.gov (United States)

Flynn, Patrick M; Broome, Kirk M; Beaston-Blaakman, Aaron; Knight, Danica K; Horgan, Constance M; Shepard, Donald S

2009-02-01

A Microsoft Excel-based workbook designed for research analysts to use in a national study was retooled for treatment program directors and financial officers to allocate, analyze, and estimate outpatient treatment costs in the U.S. This instrument can also be used as a planning and management tool to optimize resources and forecast the impact of future changes in staffing, client flow, program design, and other resources. The Treatment Cost Analysis Tool (TCAT) automatically provides feedback and generates summaries and charts using comparative data from a national sample of non-methadone outpatient providers. TCAT is being used by program staff to capture and allocate both economic and accounting costs, and outpatient service costs are reported for a sample of 70 programs. Costs for an episode of treatment in regular, intensive, and mixed types of outpatient treatment were $882, $1310, and $1381 respectively (based on 20% trimmed means and 2006 dollars). An hour of counseling cost $64 in regular, $85 intensive, and $86 mixed. Group counseling hourly costs per client were $8, $11, and $10 respectively for regular, intensive, and mixed. Future directions include use of a web-based interview version, much like some of the commercially available tax preparation software tools, and extensions for use in other modalities of treatment.

The practice of quality-associated costing: application to transfusion manufacturing processes.

Science.gov (United States)

Trenchard, P M; Dixon, R

1997-01-01

This article applies the new method of quality-associated costing (QAC) to the mixture of processes that create red cell and plasma products from whole blood donations. The article compares QAC with two commonly encountered but arbitrary models and illustrates the invalidity of clinical cost-benefit analysis based on these models. The first, an "isolated" cost model, seeks to allocate each whole process cost to only one product class. The other is a "shared" cost model, and it seeks to allocate an approximately equal share of all process costs to all associated products.

Cost Calculation Model for Logistics Service Providers

Directory of Open Access Journals (Sweden)

Zoltán Bokor

2012-11-01

Full Text Available The exact calculation of logistics costs has become a real challenge in logistics and supply chain management. It is essential to gain reliable and accurate costing information to attain efficient resource allocation within the logistics service provider companies. Traditional costing approaches, however, may not be sufficient to reach this aim in case of complex and heterogeneous logistics service structures. So this paper intends to explore the ways of improving the cost calculation regimes of logistics service providers and show how to adopt the multi-level full cost allocation technique in logistics practice. After determining the methodological framework, a sample cost calculation scheme is developed and tested by using estimated input data. Based on the theoretical findings and the experiences of the pilot project it can be concluded that the improved costing model contributes to making logistics costing more accurate and transparent. Moreover, the relations between costs and performances also become more visible, which enhances the effectiveness of logistics planning and controlling significantly

Development of a resource allocation formula for substance misuse treatment services.

Science.gov (United States)

Jones, Andrew; Hayhurst, Karen P; Whittaker, Will; Mason, Thomas; Sutton, Matt

2017-11-23

Funding for substance misuse services comprises one-third of Public Health spend in England. The current allocation formula contains adjustments for actual activity, performance and need, proxied by the Standardized Mortality Ratio for under-75s (SMR sector/Local Authority level. A third, person-based model incorporated predictors of costs at the individual level. Each model incorporated both needs and supply variables, with the relative effects of their inclusion assessed. Mean estimated annual cost (2013/14) per English Local Authority area was £5 032 802 (sd: 3 951 158). Costs for drug misuse treatment represented the majority (83%) of costs. Models achieved adjusted R-squared values of 0.522 (age-standardized), 0.533 (age-stratified over-18s), 0.232 (age-stratified under-18s) and 0.470 (person-based). Improvements can be made to the existing resource allocation formulae to better reflect population need. The person-based model permits inclusion of a range of needs variables, in addition to strong predictors of cost based on the receipt of treatment in the previous year. Adoption of this revised person-based formula for substance misuse would shift resources towards more deprived areas. © The Author 2017. Published by Oxford University Press on behalf of Faculty of Public Health. All rights reserved. For permissions, please e-mail: journals.permissions@oup.com

Emissions trading with offset markets and free quota allocations

Energy Technology Data Exchange (ETDEWEB)

Rosendahl, Knut Einar; Strand, Jon

2012-07-01

We study interactions between a 'policy bloc's' emissions quota market and an offset market where emissions offsets can be purchased from a non-policy 'fringe' of countries (such as for the CDM under the Kyoto Protocol). Policy-bloc firms are assumed to benefit from free quota allocations that are updated according to either past emissions or past outputs. We show that both overall abatement, and the allocation of given abatement between the policy bloc and the fringe, tend to be inefficient. When the policy-bloc quota market and offset markets are fully integrated (and firms buy offsets directly from the fringe), and all quotas and offsets must be traded at a single price, it is optimal for the policy bloc to either not constrain the offset market whatsoever, or to ban offsets completely. The former (latter) case occurs when free allocation of quotas is not too generous (very generous), and the offset market can profitably deliver large (only a small) quota amounts. Governments of policy countries would however instead prefer to buy offsets directly from the fringe at a price below the policy-bloc quota price. The offset price will then be below the marginal damage cost of emissions, and the quota price in the policy bloc above marginal damage cost. This solution is also inefficient as the policy bloc (acting as a monopsonist) purchases too few offsets from the fringe.(Author)

Incorporating psychological influences in probabilistic cost analysis

Energy Technology Data Exchange (ETDEWEB)

Kujawski, Edouard; Alvaro, Mariana; Edwards, William

2004-01-08

Today's typical probabilistic cost analysis assumes an ''ideal'' project that is devoid of the human and organizational considerations that heavily influence the success and cost of real-world projects. In the real world ''Money Allocated Is Money Spent'' (MAIMS principle); cost underruns are rarely available to protect against cost overruns while task overruns are passed on to the total project cost. Realistic cost estimates therefore require a modified probabilistic cost analysis that simultaneously models the cost management strategy including budget allocation. Psychological influences such as overconfidence in assessing uncertainties and dependencies among cost elements and risks are other important considerations that are generally not addressed. It should then be no surprise that actual project costs often exceed the initial estimates and are delivered late and/or with a reduced scope. This paper presents a practical probabilistic cost analysis model that incorporates recent findings in human behavior and judgment under uncertainty, dependencies among cost elements, the MAIMS principle, and project management practices. Uncertain cost elements are elicited from experts using the direct fractile assessment method and fitted with three-parameter Weibull distributions. The full correlation matrix is specified in terms of two parameters that characterize correlations among cost elements in the same and in different subsystems. The analysis is readily implemented using standard Monte Carlo simulation tools such as {at}Risk and Crystal Ball{reg_sign}. The analysis of a representative design and engineering project substantiates that today's typical probabilistic cost analysis is likely to severely underestimate project cost for probability of success values of importance to contractors and procuring activities. The proposed approach provides a framework for developing a viable cost management strategy for

Truth-telling and Nash equilibria in minimum cost spanning tree models

DEFF Research Database (Denmark)

Hougaard, Jens Leth; Tvede, Mich

2012-01-01

In this paper we consider the minimum cost spanning tree model. We assume that a central planner aims at implementing a minimum cost spanning tree not knowing the true link costs. The central planner sets up a game where agents announce link costs, a tree is chosen and costs are allocated according...... to the rules of the game. We characterize ways of allocating costs such that true announcements constitute Nash equilibria both in case of full and incomplete information. In particular, we find that the Shapley rule based on the irreducible cost matrix is consistent with truthful announcements while a series...

Resource Allocation and Resident Outcomes In Nursing Homes: Comparisons between the Best and Worst1

Science.gov (United States)

Anderson, Ruth A.; Hsieh, Pi-Ching; Su, Hui-Fang

2005-01-01

The purpose of this study was to identify patterns of resource allocation that related to resident outcomes in nursing homes. Data on structure, staffing levels, salaries, cost, casemix, and resident outcomes were obtained from state-level, administrative databases on 494 nursing homes. We identified two sets of comparison groups and showed that the group of homes with the greatest percentage of improvement in resident outcomes had higher levels of RN staffing and higher costs. However, comparison groups based on best/worst average outcomes did not differ in resource allocation patterns. Additional analysis demonstrated that when controlling for RN staffing, resident outcomes in high and low cost homes did not differ. The results suggest that, although RN staffing is more expensive, it is key to improving resident outcomes. PMID:9679807

A new reliability allocation weight for reducing the occurrence of severe failure effects

International Nuclear Information System (INIS)

Kim, Kyungmee O.; Yang, Yoonjung; Zuo, Ming J.

2013-01-01

A reliability allocation weight is used during the early design stage of a system to apportion the system reliability requirement to its individual subsystems. Since some failures have serious effects on public safety, cost and environmental issues especially in a mission critical system, the failure effect must be considered as one of the important factors in determining the allocation weight. Previously, the risk priority number or the criticality number was used to consider the failure effect in the allocation weight. In this paper, we identify the limitations of the previous approach and propose a new allocation weight based on the subsystem failure severity and its relative frequency. An example is given to illustrate that the proposed method is more effective than the previous method for reducing the occurrence of the unacceptable failure effects in a newly designed system

Transnational Energy Companies' Investment Allocation Decisions

Energy Technology Data Exchange (ETDEWEB)

Osmundsen, Petter; Emhjellen, Magne; Halleraker, Morten

2001-10-01

When making international capital budgeting decisions, energy companies are often faced with capital and organisational constraints. The constraints may be real or management imposed. In addition, when entering into a new country or region the companies will incur fixed new area costs that must be considered before investment approval. The decision problem is therefore not a linear problem where the standard net present value rule applies, but a non-linear problem of selecting the combination of projects with the maximum aggregate net present value. New project investments will therefore be selected based on the size of the net present value (often referred to as financial volume or materiality) compared to the projects' use of capital and scarce personnel and organisational capacity. Consequently, projects with a positive net present value, but with low materiality, may not be approved. The portfolio choice has a parallel to the company's choice of core areas. Instead of complex portfolio models, the companies often apply simpler allocation mechanisms, e.g., combinations of fixed investment budgets and materiality requirements. Analysing petroleum cases, we compare the allocations decisions generated by portfolio models and simpler mechanisms. We also discuss the implications of this capital allocation pattern for governments' design of tax systems and license conditions. (author)

Implementing a trustworthy cost-accounting model.

Science.gov (United States)

Spence, Jay; Seargeant, Dan

2015-03-01

Hospitals and health systems can develop an effective cost-accounting model and maximize the effectiveness of their cost-accounting teams by focusing on six key areas: Implementing an enhanced data model. Reconciling data efficiently. Accommodating multiple cost-modeling techniques. Improving transparency of cost allocations. Securing department manager participation. Providing essential education and training to staff members and stakeholders.

Efficient exact optimization of multi-objective redundancy allocation problems in series-parallel systems

International Nuclear Information System (INIS)

Cao, Dingzhou; Murat, Alper; Chinnam, Ratna Babu

2013-01-01

This paper proposes a decomposition-based approach to exactly solve the multi-objective Redundancy Allocation Problem for series-parallel systems. Redundancy allocation problem is a form of reliability optimization and has been the subject of many prior studies. The majority of these earlier studies treat redundancy allocation problem as a single objective problem maximizing the system reliability or minimizing the cost given certain constraints. The few studies that treated redundancy allocation problem as a multi-objective optimization problem relied on meta-heuristic solution approaches. However, meta-heuristic approaches have significant limitations: they do not guarantee that Pareto points are optimal and, more importantly, they may not identify all the Pareto-optimal points. In this paper, we treat redundancy allocation problem as a multi-objective problem, as is typical in practice. We decompose the original problem into several multi-objective sub-problems, efficiently and exactly solve sub-problems, and then systematically combine the solutions. The decomposition-based approach can efficiently generate all the Pareto-optimal solutions for redundancy allocation problems. Experimental results demonstrate the effectiveness and efficiency of the proposed method over meta-heuristic methods on a numerical example taken from the literature.

Concurrent airline fleet allocation and aircraft design with profit modeling for multiple airlines

Science.gov (United States)

Govindaraju, Parithi

A "System of Systems" (SoS) approach is particularly beneficial in analyzing complex large scale systems comprised of numerous independent systems -- each capable of independent operations in their own right -- that when brought in conjunction offer capabilities and performance beyond the constituents of the individual systems. The variable resource allocation problem is a type of SoS problem, which includes the allocation of "yet-to-be-designed" systems in addition to existing resources and systems. The methodology presented here expands upon earlier work that demonstrated a decomposition approach that sought to simultaneously design a new aircraft and allocate this new aircraft along with existing aircraft in an effort to meet passenger demand at minimum fleet level operating cost for a single airline. The result of this describes important characteristics of the new aircraft. The ticket price model developed and implemented here enables analysis of the system using profit maximization studies instead of cost minimization. A multiobjective problem formulation has been implemented to determine characteristics of a new aircraft that maximizes the profit of multiple airlines to recognize the fact that aircraft manufacturers sell their aircraft to multiple customers and seldom design aircraft customized to a single airline's operations. The route network characteristics of two simple airlines serve as the example problem for the initial studies. The resulting problem formulation is a mixed-integer nonlinear programming problem, which is typically difficult to solve. A sequential decomposition strategy is applied as a solution methodology by segregating the allocation (integer programming) and aircraft design (non-linear programming) subspaces. After solving a simple problem considering two airlines, the decomposition approach is then applied to two larger airline route networks representing actual airline operations in the year 2005. The decomposition strategy serves

Generation and exploration of aggregation abstractions for scheduling and resource allocation

Science.gov (United States)

Lowry, Michael R.; Linden, Theodore A.

1993-01-01

This paper presents research on the abstraction of computational theories for scheduling and resource allocation. The paper describes both theory and methods for the automated generation of aggregation abstractions and approximations in which detailed resource allocation constraints are replaced by constraints between aggregate demand and capacity. The interaction of aggregation abstraction generation with the more thoroughly investigated abstractions of weakening operator preconditions is briefly discussed. The purpose of generating abstract theories for aggregated demand and resources includes: answering queries about aggregate properties, such as gross feasibility; reducing computational costs by using the solution of aggregate problems to guide the solution of detailed problems; facilitating reformulating theories to approximate problems for which there are efficient problem-solving methods; and reducing computational costs of scheduling by providing more opportunities for variable and value-ordering heuristics to be effective. Experiments are being developed to characterize the properties of aggregations that make them cost effective. Both abstract and concrete theories are represented in a variant of first-order predicate calculus, which is a parameterized multi-sorted logic that facilitates specification of large problems. A particular problem is conceptually represented as a set of ground sentences that is consistent with a quantified theory.

Residency Allocation Database

Data.gov (United States)

Department of Veterans Affairs — The Residency Allocation Database is used to determine allocation of funds for residency programs offered by Veterans Affairs Medical Centers (VAMCs). Information...

Kazakhstan can achieve ambitious HIV targets despite expected donor withdrawal by combining improved ART procurement mechanisms with allocative and implementation efficiencies.

Directory of Open Access Journals (Sweden)

Andrew J Shattock

Full Text Available Despite a non-decreasing HIV epidemic, international donors are soon expected to withdraw funding from Kazakhstan. Here we analyze how allocative, implementation, and technical efficiencies could strengthen the national HIV response under assumptions of future budget levels.We used the Optima model to project future scenarios of the HIV epidemic in Kazakhstan that varied in future antiretroviral treatment unit costs and management expenditure-two areas identified for potential cost-reductions. We determined optimal allocations across HIV programs to satisfy either national targets or ambitious targets. For each scenario, we considered two cases of future HIV financing: the 2014 national budget maintained into the future and the 2014 budget without current international investment.Kazakhstan can achieve its national HIV targets with the current budget by (1 optimally re-allocating resources across programs and (2 either securing a 35% [30%-39%] reduction in antiretroviral treatment drug costs or reducing management costs by 44% [36%-58%] of 2014 levels. Alternatively, a combination of antiretroviral treatment and management cost-reductions could be sufficient. Furthermore, Kazakhstan can achieve ambitious targets of halving new infections and AIDS-related deaths by 2020 compared to 2014 levels by attaining a 67% reduction in antiretroviral treatment costs, a 19% [14%-27%] reduction in management costs, and allocating resources optimally.With Kazakhstan facing impending donor withdrawal, it is important for the HIV response to achieve more with available resources. This analysis can help to guide HIV response planners in directing available funding to achieve the greatest yield from investments. The key changes recommended were considered realistic by Kazakhstan country representatives.

Population Aging in Iran and Rising Health Care Costs

Directory of Open Access Journals (Sweden)

Mohammad Mirzaie

2017-09-01

Conclusion Based on the results of this research, it can be said that people throughout their life cycle always allocate a percentage of their total spending to health care costs, but the percentage of this allocation is different at different ages. In a way the demand for healthcare costs increases with aging, it rises significantly in the old age. At the macro level, due to an increase in the percentage of elderly in the population over the next decade, there will also be an increase in the share of health care costs.

Costing methods for nuclear desalination

International Nuclear Information System (INIS)

1966-01-01

The question of the methods used for costing desalination plants has been recognized as very important in the economic choice of a plant and its optimization. The fifth meeting of the Panel on the Use of Nuclear Energy in Saline Water Conversion, convened by the International Atomic Energy Agency in April 1965, noted this fact and recommended the preparation of a report on suitable methods for costing and evaluating nuclear desalination schemes. The Agency has therefore prepared this document, which was reviewed by an international panel of experts that met in Vienna from 18 to 22 April, 1966. The report contains a review of the underlying principles for costing desalination plants and of the various methods that have been proposed for allocating costs in dual-purpose plants. The effect of the different allocation methods on the water and power costs is shown at the end of the report. No attempt is made to recommend any particular method, but the possible limitations of each are indicated. It is hoped that this report will help those involved in the various phases of desalination projects

Allocation of Federal Airport and Airway Costs for FY 1985.

Science.gov (United States)

1986-12-01

functions in order to provide complete estimates of long-run marginal costs: o Depreciation , o The cost of capital, o The cost of non-labor inputs used to...accepted accounting principles ( GAAP )1 0 and normal business practice. While many R&D projects appear to be related to actual hardware development... depreciation are not. 3 An estimate was developed of the expected number of units of service consumed by each user group per flight. The estimated

Acid rain abatement in Belgium: lessons in cost-effectiveness studies

International Nuclear Information System (INIS)

Cuijpers, C.; Proost, S.

1992-01-01

In this paper a cost-effectiveness analysis is presented for combating emissions of acid precursors. The focus of concern is to reach the environmental quality goal at least cost. Two cost-effective approaches are elaborated. Firstly, the maximum allowable emission of each acid precursor seperately is allocated in a cost-effective way across the economic sectors. Secondly, the maximum allowable emissions of acid precursors are allocated in a cost-effective way across the three considered acid precursors as well as across the economic sectors. It is argued that not only the energy consumption but also the agricultural sector could play an important role in a cost-effective strategy by curtailing its ammonia emissions. 6 refs., 8 figs., 1 tab

Allocating the CO2 emissions of an oil refinery with Aumann-Shapley prices

International Nuclear Information System (INIS)

Pierru, A.

2005-06-01

Linear programming is widely used by multi-product oil-refining firms, which minimize a refinery's variable cost under a set of constraints. In addition to operating costs, this variable cost can include the cost associated with the refinery's CO 2 emissions. We suggest a quite general approach combining use of Aumann-Shapley cost-sharing method and breakdown of the objective function of the linear program. This approach determines an appropriate rule for the allocation of the refinery's CO 2 emissions (or, in general, variable costs) among the various finished products, which can be used for purposes of Life Cycle Assessment. A numerical application to a simplified refining model is presented. (author)

Establishing Cost-Effective Allocation of Proton Therapy for Breast Irradiation

International Nuclear Information System (INIS)

Mailhot Vega, Raymond B.; Ishaq, Omar; Raldow, Ann; Perez, Carmen A.; Jimenez, Rachel; Scherrer-Crosbie, Marielle; Bussiere, Marc; Taghian, Alphonse; Sher, David J.; MacDonald, Shannon M.

2016-01-01

Purpose: Cardiac toxicity due to conventional breast radiation therapy (RT) has been extensively reported, and it affects both the life expectancy and quality of life of affected women. Given the favorable oncologic outcomes in most women irradiated for breast cancer, it is increasingly paramount to minimize treatment side effects and improve survivorship for these patients. Proton RT offers promise in limiting heart dose, but the modality is costly and access is limited. Using cost-effectiveness analysis, we provide a decision-making tool to help determine which breast cancer patients may benefit from proton RT referral. Methods and Materials: A Markov cohort model was constructed to compare the cost-effectiveness of proton versus photon RT for breast cancer management. The model was analyzed for different strata of women based on age (40 years, 50 years, and 60 years) and the presence or lack of cardiac risk factors (CRFs). Model entrants could have 1 of 3 health states: healthy, alive with coronary heart disease (CHD), or dead. Base-case analysis assumed CHD was managed medically. No difference in tumor control was assumed between arms. Probabilistic sensitivity analysis was performed to test model robustness and the influence of including catheterization as a downstream possibility within the health state of CHD. Results: Proton RT was not cost-effective in women without CRFs or a mean heart dose (MHD) <5 Gy. Base-case analysis noted cost-effectiveness for proton RT in women with ≥1 CRF at an approximate minimum MHD of 6 Gy with a willingness-to-pay threshold of $100,000/quality-adjusted life-year. For women with ≥1 CRF, probabilistic sensitivity analysis noted the preference of proton RT for an MHD ≥5 Gy with a similar willingness-to-pay threshold. Conclusions: Despite the cost of treatment, scenarios do exist whereby proton therapy is cost-effective. Referral for proton therapy may be cost-effective for patients with ≥1 CRF in cases for which

Establishing Cost-Effective Allocation of Proton Therapy for Breast Irradiation

Energy Technology Data Exchange (ETDEWEB)

Mailhot Vega, Raymond B.; Ishaq, Omar [Department of Radiation Oncology, NYU School of Medicine, New York, New York (United States); Raldow, Ann [Radiation Oncology Program, Harvard University, Boston, Massachusetts (United States); Perez, Carmen A. [Department of Radiation Oncology, NYU School of Medicine, New York, New York (United States); Jimenez, Rachel [Department of Radiation Oncology, Harvard Medical School, Massachusetts General Hospital, Boston, Massachusetts (United States); Scherrer-Crosbie, Marielle [Cardiovascular Research Center, Harvard Medical School, Massachusetts General Hospital, Boston, Massachusetts (United States); Bussiere, Marc; Taghian, Alphonse [Department of Radiation Oncology, Harvard Medical School, Massachusetts General Hospital, Boston, Massachusetts (United States); Sher, David J. [Department of Radiation Oncology, University of Texas Southwestern Medical Center, San Antonio, Texas (United States); MacDonald, Shannon M., E-mail: smacdonald@partners.org [Department of Radiation Oncology, Harvard Medical School, Massachusetts General Hospital, Boston, Massachusetts (United States)

2016-05-01

Purpose: Cardiac toxicity due to conventional breast radiation therapy (RT) has been extensively reported, and it affects both the life expectancy and quality of life of affected women. Given the favorable oncologic outcomes in most women irradiated for breast cancer, it is increasingly paramount to minimize treatment side effects and improve survivorship for these patients. Proton RT offers promise in limiting heart dose, but the modality is costly and access is limited. Using cost-effectiveness analysis, we provide a decision-making tool to help determine which breast cancer patients may benefit from proton RT referral. Methods and Materials: A Markov cohort model was constructed to compare the cost-effectiveness of proton versus photon RT for breast cancer management. The model was analyzed for different strata of women based on age (40 years, 50 years, and 60 years) and the presence or lack of cardiac risk factors (CRFs). Model entrants could have 1 of 3 health states: healthy, alive with coronary heart disease (CHD), or dead. Base-case analysis assumed CHD was managed medically. No difference in tumor control was assumed between arms. Probabilistic sensitivity analysis was performed to test model robustness and the influence of including catheterization as a downstream possibility within the health state of CHD. Results: Proton RT was not cost-effective in women without CRFs or a mean heart dose (MHD) <5 Gy. Base-case analysis noted cost-effectiveness for proton RT in women with ≥1 CRF at an approximate minimum MHD of 6 Gy with a willingness-to-pay threshold of $100,000/quality-adjusted life-year. For women with ≥1 CRF, probabilistic sensitivity analysis noted the preference of proton RT for an MHD ≥5 Gy with a similar willingness-to-pay threshold. Conclusions: Despite the cost of treatment, scenarios do exist whereby proton therapy is cost-effective. Referral for proton therapy may be cost-effective for patients with ≥1 CRF in cases for which

Stochastic resource allocation in emergency departments with a multi-objective simulation optimization algorithm.

Science.gov (United States)

Feng, Yen-Yi; Wu, I-Chin; Chen, Tzu-Li

2017-03-01

The number of emergency cases or emergency room visits rapidly increases annually, thus leading to an imbalance in supply and demand and to the long-term overcrowding of hospital emergency departments (EDs). However, current solutions to increase medical resources and improve the handling of patient needs are either impractical or infeasible in the Taiwanese environment. Therefore, EDs must optimize resource allocation given limited medical resources to minimize the average length of stay of patients and medical resource waste costs. This study constructs a multi-objective mathematical model for medical resource allocation in EDs in accordance with emergency flow or procedure. The proposed mathematical model is complex and difficult to solve because its performance value is stochastic; furthermore, the model considers both objectives simultaneously. Thus, this study develops a multi-objective simulation optimization algorithm by integrating a non-dominated sorting genetic algorithm II (NSGA II) with multi-objective computing budget allocation (MOCBA) to address the challenges of multi-objective medical resource allocation. NSGA II is used to investigate plausible solutions for medical resource allocation, and MOCBA identifies effective sets of feasible Pareto (non-dominated) medical resource allocation solutions in addition to effectively allocating simulation or computation budgets. The discrete event simulation model of ED flow is inspired by a Taiwan hospital case and is constructed to estimate the expected performance values of each medical allocation solution as obtained through NSGA II. Finally, computational experiments are performed to verify the effectiveness and performance of the integrated NSGA II and MOCBA method, as well as to derive non-dominated medical resource allocation solutions from the algorithms.

School District Program Cost Accounting: An Alternative Approach

Science.gov (United States)

Hentschke, Guilbert C.

1975-01-01

Discusses the value for school districts of a program cost accounting system and examines different approaches to generating program cost data, with particular emphasis on the "cost allocation to program system" (CAPS) and the traditional "transaction-based system." (JG)

Recent evolutions in costing systems: A literature review of Time-Driven Activity-Based Costing

OpenAIRE

Siguenza Guzman, Lorena; Van den Abbeele, Alexandra; Vandewalle, Joos; Verhaaren, Henry; Cattrysse, Dirk

2013-01-01

This article provides a comprehensive literature review of Time-Driven Activity Based Costing (TDABC), a relatively new tool to improve the cost allocation to products and services. After a brief overview of traditional costing and activity based costing systems (ABC), a detailed description of the TDABC model is given and a comparison made between this methodology and its predecessor ABC. Thirty-six empirical contributions using TDABC over the period 2004-2012 were reviewed. The results and ...

77 FR 22061 - FTA Section 5307 Urbanized Area Formula Program: Allocation of Funding Caps for Treating Fuel and...

Science.gov (United States)

2012-04-12

... Formula Program: Allocation of Funding Caps for Treating Fuel and Electric Utility Costs for Vehicle... closed on February 29. Based on the $100,000,000 cap on use of this provision, FTA has allocated funding caps to program recipients that responded to this announcement based on their relative share of the FY...

The Soft Constraints Hypothesis: A Rational Analysis Approach to Resource Allocation for Interactive Behavior

National Research Council Canada - National Science Library

Gray, Wayne D; Sims, Chris R; Schoelles, Michael J; Fu, Wai-Tat

2006-01-01

Soft constraints hypothesis (SCH) is a rational analysis approach that holds that the mixture of perceptual-motor and cognitive resources allocated for interactive behavior is adjusted based on temporal cost-benefit tradeoff...

Development of a cost efficient methodology to perform allocation of flammable and toxic gas detectors applying CFD tools

Energy Technology Data Exchange (ETDEWEB)

Storch, Rafael Brod; Rocha, Gean Felipe Almeida [Det Norske Veritas (DNV), Rio de Janeiro, RJ (Brazil); Nalvarte, Gladys Augusta Zevallos [Det Norske Veritas (DNV), Novik (Norway)

2012-07-01

This paper is aimed to present a computational procedure for flammable and toxic gas detector allocation and quantification developed by DNV. The proposed methodology applies Computational Fluid Dynamics (CFD) simulations as well as operational and safety characteristics of the analyzed region to assess the optimal number of toxic and flammable gas detectors and their optimal location. A probabilistic approach is also used when applying the DNV software ThorEXPRESSLite, following NORSOK Z013 Annex G and presented in HUSER et al. 2000 and HUSER et al. 2001, when the flammable gas detectors are assessed. A DNV developed program, DetLoc, is used to run in an iterative way the procedure described above leading to an automatic calculation of the gas detectors location and number. The main advantage of the methodology presented above is the independence of human interaction in the gas detector allocation leading to a more precise and free of human judgment allocation. Thus, a reproducible allocation is generated when comparing several different analyses and a global criteria appliance is guaranteed through different regions in the same project. A case study is presented applying the proposed methodology. (author)

26 CFR 1.460-5 - Cost allocation rules.

Science.gov (United States)

2010-04-01

... materials and supplies; (G) Noncapitalized tools and equipment; (H) Quality control and inspection; (I... taxes, to the extent attributable to labor, materials, supplies, equipment, or facilities; (J... that type of payment or expenditure (e.g., an illegal bribe described in section 162(c)). (2) Costs...

Dual Kidney Allocation Score: A Novel Algorithm Utilizing Expanded Donor Criteria for the Allocation of Dual Kidneys in Adults.

Science.gov (United States)

Johnson, Adam P; Price, Thea P; Lieby, Benjamin; Doria, Cataldo

2016-09-08

BACKGROUND Dual kidney transplantation (DKT) of expanded-criteria donors is a cost-intensive procedure that aims to increase the pool of available deceased organ donors and has demonstrated equivalent outcomes to expanded-criteria single kidney transplantation (eSKT). The objective of this study was to develop an allocation score based on predicted graft survival from historical dual and single kidney donors. MATERIAL AND METHODS We analyzed United Network for Organ Sharing (UNOS) data for 1547 DKT and 26 381 eSKT performed between January 1994 and September 2013. We utilized multivariable Cox regression to identify variables independently associated with graft survival in dual and single kidney transplantations. We then derived a weighted multivariable product score from calculated hazard ratios to model the benefit of transplantation as dual kidneys. RESULTS Of 36 donor variables known at the time of listing, 13 were significantly associated with graft survival. The derived dual allocation score demonstrated good internal validity with strong correlation to improved survival in dual kidney transplants. Donors with scores less than 2.1 transplanted as dual kidneys had a worsened median survival of 594 days (24%, p-value 0.031) and donors with scores greater than 3.9 had improved median survival of 1107 days (71%, p-value 0.002). There were 17 733 eSKT (67%) and 1051 DKT (67%) with scores in between these values and no differences in survival (p-values 0.676 and 0.185). CONCLUSIONS We have derived a dual kidney allocation score (DKAS) with good internal validity. Future prospective studies will be required to demonstrate external validity, but this score may help to standardize organ allocation for dual kidney transplantation.

How emission certificate allocations distort fossil investments: The German example

International Nuclear Information System (INIS)

Pahle, Michael; Fan Lin; Schill, Wolf-Peter

2011-01-01

Despite political activities to foster a low-carbon energy transition, Germany currently sees a considerable number of new coal power plants being added to its power mix. There are several possible drivers for this 'dash for coal', but it is widely accepted that windfall profits gained through free allocation of ETS certificates play an important role. Yet the quantification of allocation-related investment distortions has been limited to back-of-the envelope calculations and stylized models so far. We close this gap with a numerical model integrating both Germany's particular allocation rules and its specific power generation structure. We find that technology specific new entrant provisions have substantially increased incentives to invest in hard coal plants red to natural gas at the time of the ETS onset. More precisely, disproportionate windfall profits compared more than half the total capital costs of a hard coal plant. Moreover, shorter periods of free allocations would not have turned investors' favours towards the cleaner natural gas technology because of pre-existing economic advantages for coal. In contrast, full auctioning of permits or a single best available technology benchmark would have made natural gas the predominant technology of choice. - Research highlights: → We study how early emission certificate allocations in Germany distort fossil investments. → We examine the role of windfall profits in the overall profitabilities of a new hard coal compared to a natural gas plant. → We find that technology specific grandfathering over any period does not induce a change in preferences away from hard coal. → Natural gas would have been preferred under auctioning or a technology neutral allocation though.

Decision-theoretic methodology for reliability and risk allocation in nuclear power plants

International Nuclear Information System (INIS)

Cho, N.Z.; Papazoglou, I.A.; Bari, R.A.; El-Bassioni, A.

1985-01-01

This paper describes a methodology for allocating reliability and risk to various reactor systems, subsystems, components, operations, and structures in a consistent manner, based on a set of global safety criteria which are not rigid. The problem is formulated as a multiattribute decision analysis paradigm; the multiobjective optimization, which is performed on a PRA model and reliability cost functions, serves as the guiding principle for reliability and risk allocation. The concept of noninferiority is used in the multiobjective optimization problem. Finding the noninferior solution set is the main theme of the current approach. The assessment of the decision maker's preferences could then be performed more easily on the noninferior solution set. Some results of the methodology applications to a nontrivial risk model are provided and several outstanding issues such as generic allocation and preference assessment are discussed

Sharing the cost of river basin adaptation portfolios to climate change: Insights from social justice and cooperative game theory

Science.gov (United States)

Girard, Corentin; Rinaudo, Jean-Daniel; Pulido-Velazquez, Manuel

2016-10-01

The adaptation of water resource systems to the potential impacts of climate change requires mixed portfolios of supply and demand adaptation measures. The issue is not only to select efficient, robust, and flexible adaptation portfolios but also to find equitable strategies of cost allocation among the stakeholders. Our work addresses such cost allocation problems by applying two different theoretical approaches: social justice and cooperative game theory in a real case study. First of all, a cost-effective portfolio of adaptation measures at the basin scale is selected using a least-cost optimization model. Cost allocation solutions are then defined based on economic rationality concepts from cooperative game theory (the Core). Second, interviews are conducted to characterize stakeholders' perceptions of social justice principles associated with the definition of alternatives cost allocation rules. The comparison of the cost allocation scenarios leads to contrasted insights in order to inform the decision-making process at the river basin scale and potentially reap the efficiency gains from cooperation in the design of river basin adaptation portfolios.

20 CFR 641.859 - What other special rules govern the classification of costs as administrative costs or program...

Science.gov (United States)

2010-04-01

... EMPLOYMENT AND TRAINING ADMINISTRATION, DEPARTMENT OF LABOR PROVISIONS GOVERNING THE SENIOR COMMUNITY SERVICE... documented distributions of actual time worked or other equitable cost allocation methods. (d) Specific costs... information; (2) Employment statistics information, including job listing information, job skills information...

48 CFR 52.216-15 - Predetermined Indirect Cost Rates.

Science.gov (United States)

2010-10-01

.... (c) Allowability of costs and acceptability of cost allocation methods shall be determined in...) the period for which the rates apply, and (4) the specific items treated as direct costs or any changes in the items previously agreed to be direct costs. The indirect cost rate agreement shall not...

Dominant Species in Subtropical Forests Could Decrease Photosynthetic N Allocation to Carboxylation and Bioenergetics and Enhance Leaf Construction Costs during Forest Succession.

Science.gov (United States)

Xiao, Yihua; Liu, Shirong; Tong, Fuchun; Chen, Bufeng; Kuang, Yuanwen

2018-01-01

It is important to understand how eco-physiological characteristics shift in forests when elucidating the mechanisms underlying species replacement and the process of succession and stabilization. In this study, the dominant species at three typical successional stages (early-, mid-, and late-succession) in the subtropical forests of China were selected. At each stage, we compared the leaf construction costs (CC), payback time (PBT), leaf area based N content ( N A ), maximum CO 2 assimilation rate ( P max ), specific leaf area (SLA), photosynthetic nitrogen use efficiency (PNUE), and leaf N allocated to carboxylation ( N C ), and to bioenergetics ( N B ). The relationships between these leaf functional traits were also determined. The results showed that the early-succession forest is characterized with significantly lower leaf CC, PBT, N A , but higher P max , SLA, PNUE, N C , and N B , in relation to the late-succession forest. From the early- to the late-succession forests, the relationship between P max and leaf CC strengthened, whereas the relationships between N B , N C , PNUE, and leaf CC weakened. Thus, the dominant species are able to decrease the allocation of the photosynthetic N fraction to carboxylation and bioenergetics during forest succession. The shift in these leaf functional traits and their linkages might represent a fundamental physiological mechanism that occurs during forest succession and stabilization.

48 CFR 9905.502 - Cost accounting standard-consistency in allocating costs incurred for the same purpose by...

Science.gov (United States)

2010-10-01

... 48 Federal Acquisition Regulations System 7 2010-10-01 2010-10-01 false Cost accounting standard... 9905.502 Federal Acquisition Regulations System COST ACCOUNTING STANDARDS BOARD, OFFICE OF FEDERAL PROCUREMENT POLICY, OFFICE OF MANAGEMENT AND BUDGET PROCUREMENT PRACTICES AND COST ACCOUNTING STANDARDS COST...

Fair Division of Costs in Green Energy Markets

DEFF Research Database (Denmark)

Hougaard, Jens Leth; Kronborg, Dorte; Smilgins, Aleksandrs

2017-01-01

This paper considers cost allocation in networks where agents are characterized by stochastic demand and supply of a non-storable good, e.g. green energy. The grid itself creates possibilities of exchanging energy between agents and we propose to allocate common costs in proportion to the economi...... gain of being part of the grid. Our model includes a set of fundamental requirements for the associated trading platform. In particular, it is argued that a suitable mechanism deviates from a traditional market. The approach is illustrated by simulations....

TASK ALLOCATION IN GEO-DISTRIBUTATED CYBER-PHYSICAL SYSTEMS

Energy Technology Data Exchange (ETDEWEB)

Aggarwal, Rachel; Smidts, Carol

2017-03-01

This paper studies the task allocation algorithm for a distributed test facility (DTF), which aims to assemble geo-distributed cyber (software) and physical (hardware in the loop components into a prototype cyber-physical system (CPS). This allows low cost testing on an early conceptual prototype (ECP) of the ultimate CPS (UCPS) to be developed. The DTF provides an instrumentation interface for carrying out reliability experiments remotely such as fault propagation analysis and in-situ testing of hardware and software components in a simulated environment. Unfortunately, the geo-distribution introduces an overhead that is not inherent to the UCPS, i.e. a significant time delay in communication that threatens the stability of the ECP and is not an appropriate representation of the behavior of the UCPS. This can be mitigated by implementing a task allocation algorithm to find a suitable configuration and assign the software components to appropriate computational locations, dynamically. This would allow the ECP to operate more efficiently with less probability of being unstable due to the delays introduced by geo-distribution. The task allocation algorithm proposed in this work uses a Monte Carlo approach along with Dynamic Programming to identify the optimal network configuration to keep the time delays to a minimum.

Sensitive Constrained Optimal PMU Allocation with Complete Observability for State Estimation Solution

Directory of Open Access Journals (Sweden)

R. Manam

2017-12-01

Full Text Available In this paper, a sensitive constrained integer linear programming approach is formulated for the optimal allocation of Phasor Measurement Units (PMUs in a power system network to obtain state estimation. In this approach, sensitive buses along with zero injection buses (ZIB are considered for optimal allocation of PMUs in the network to generate state estimation solutions. Sensitive buses are evolved from the mean of bus voltages subjected to increase of load consistently up to 50%. Sensitive buses are ranked in order to place PMUs. Sensitive constrained optimal PMU allocation in case of single line and no line contingency are considered in observability analysis to ensure protection and control of power system from abnormal conditions. Modeling of ZIB constraints is included to minimize the number of PMU network allocations. This paper presents optimal allocation of PMU at sensitive buses with zero injection modeling, considering cost criteria and redundancy to increase the accuracy of state estimation solution without losing observability of the whole system. Simulations are carried out on IEEE 14, 30 and 57 bus systems and results obtained are compared with traditional and other state estimation methods available in the literature, to demonstrate the effectiveness of the proposed method.

Development of Waste Load Allocation Strategiesin Rivers Using Social Choice Approach

Directory of Open Access Journals (Sweden)

mohammad amin zolfagharipour

2015-01-01

Full Text Available In this paper, river water quality management was implemented to minimize the costs of environmental protection and to meet the environmental water quality requirements. For this purpose, the social choice approach was adopted to consider the role of wastewater dischargers in the decision-making process and to increase the applicability of the proposed waste load allocation programs. Firstly, different wastewater treatment scenarios were identified for each water pollutant and treatment alternatives which are combinations of treatment scenarios were defined. For each treatment alternative, penalties due to violations of river water quality standards were then calculated using the qualitative simulation model (Qual2kw and each discharger was assumed to prioritize the treatment alternatives based on the treatment costs and the fines defined for water quality standard violations. Finally, using different social choice methods, the most preferred treatment alternative was identified. In order to reduce costs and to encourage dischargers to participate in river water quality protection programs, the most preferred treatment alternative was exchanged among the dischargers as an initial discharge permit using the extended trading-ratio system (ETRS. The results of applying the proposed model to a case study, the Zarjub River located in north Iran, showed the model’s efficiency in developing river waste load allocation strategies.

Individual differences in working memory capacity predict visual attention allocation.

Science.gov (United States)

Bleckley, M Kathryn; Durso, Francis T; Crutchfield, Jerry M; Engle, Randall W; Khanna, Maya M

2003-12-01

To the extent that individual differences in working memory capacity (WMC) reflect differences in attention (Baddeley, 1993; Engle, Kane, & Tuholski, 1999), differences in WMC should predict performance on visual attention tasks. Individuals who scored in the upper and lower quartiles on the OSPAN working memory test performed a modification of Egly and Homa's (1984) selective attention task. In this task, the participants identified a central letter and localized a displaced letter flashed somewhere on one of three concentric rings. When the displaced letter occurred closer to fixation than the cue implied, high-WMC, but not low-WMC, individuals showed a cost in the letter localization task. This suggests that low-WMC participants allocated attention as a spotlight, whereas those with high WMC showed flexible allocation.

76 FR 61089 - Indirect Cost Rates for the Damage Assessment, Remediation, and Restoration Program for Fiscal...

Science.gov (United States)

2011-10-03

... method continues to be the Direct Labor Cost Base for all three DARRP component organizations. The Direct....gov . Cotton reaffirmed that the Direct Labor Cost Base is the most appropriate indirect allocation... Natural Resources (GCNR).... 83.93 49.49 These rates are based on the Direct Labor Cost Base allocation...

48 CFR 31.203 - Indirect costs.

Science.gov (United States)

2010-10-01

... fiscal year used for financial reporting purposes in accordance with generally accepted accounting... contract or other work, indirect costs are those remaining to be allocated to intermediate or two or more... basis of the benefits accruing to intermediate and final cost objectives. When substantially the same...

The Allocation of Advertising and Research Dollars in the Florida Orange Juice Industry

Directory of Open Access Journals (Sweden)

Mark G. Brown

2010-01-01

Full Text Available This study considers the allocation of Florida citrus-grower money between advertising and research programs to maximize grower revenue net of program costs. The allocation depends on the impact of advertising on demand and the impacts of research on the cost of production and supply. A number of studies have estimated the impact of advertising on OJ demand, but little is known about the impact of research. Research on citrus greening, a disease that has no known cure, is examined in the present study. There are no past studies to reliably gauge the impact of this research. The approach taken here is to ask if a given amount of research dollars is needed to reduce average production costs by certain amount, then what should be spent on advertising based on past estimates of the elasticity of demand with respect to advertising. The optimal ratio of advertising to research dollars increases with the advertising elasticity and declines with the amount of research money needed to reduce average costs. The results of this study provide a range for this ratio based on different advertising elasticities and amounts of research dollars needed to reduce production costs. The approach provides an indication of the importance of advertising given expectations on the research needed to successfully fight this disease.

Risk capital allocation

DEFF Research Database (Denmark)

Hougaard, Jens Leth; Smilgins, Aleksandrs

Risk capital allocation problems have been widely discussed in the academic literature. We consider a company with multiple subunits having individual portfolios. Hence, when portfolios of subunits are merged, a diversification benefit arises: the risk of the company as a whole is smaller than...... the sum of the risks of the individual sub-units. The question is how to allocate the risk capital of the company among the subunits in a fair way. In this paper we propose to use the Lorenz set as an allocation method. We show that the Lorenz set is operational and coherent. Moreover, we propose a set...... of new axioms related directly to the problem of risk capital allocation and show that the Lorenz set satisfies these new axioms in contrast to other well-known coherent methods. Finally, we discuss how to deal with non-uniqueness of the Lorenz set....

Corticosterone-mediated reproductive decisions: sex allocation, the cost of reproduction and maternal fitness

OpenAIRE

Love, Oliver P.

2007-01-01

Managing reproductive investment within the scope of an individual’s energetic condition is required to maximize fitness. To be successful, individuals must make the correct decisions about when to reproduce, when to abandon an attempt, how many resources to invest in current and future attempts and where those resources should be allocated. These reproductive decisions therefore involve complex life-history trade-offs between an individual’s condition and current reproduction, future reprodu...

Application of the Activity Based Costing System to the Wood Industry

Directory of Open Access Journals (Sweden)

Daniel Petru Vârteiu

2016-01-01

Costing through this method requires taking the following steps: identification of activities,assessment of resources consumed by each activity, determination of cost drivers and calculationof unit costs for each driver, and allocation of activity costs for each cost object.

An inquiry into the principles of needs-based allocation of health care

DEFF Research Database (Denmark)

Hope, Tony; Østerdal, Lars Peter Raahave; Hasman, Andreas

2010-01-01

The concept of need is often proposed as providing an additional or alternative criterion to cost-effectiveness in making allocation decisions in health care. If it is to be of practical value it must be sufficiently precisely characterized to be useful to decision makers. This will require both ...

77 FR 8219 - Notice of Indirect Cost Rates for the Office of National Marine Sanctuaries for Fiscal Years 2008...

Science.gov (United States)

2012-02-14

... requirements. C&C also determined that the most appropriate indirect allocation method was the Direct Labor... most appropriate indirect allocation method for the development of the FY 2008 and 2009 indirect cost... October 1, 2008 and present, using the Direct Labor Cost base allocation methodology. For cases that have...

Marketable pollution permits with uncertainty and transaction costs

International Nuclear Information System (INIS)

Montero, Juan-Pablo

1998-01-01

Increasing interest in the use of marketable permits for pollution control has become evident in recent years. Concern regarding their performance still remains because empirical evidence has shown transaction costs and uncertainty to be significant in past and existing marketable permits programs. In this paper we develop theoretical and numerical models that include transaction costs and uncertainty (in trade approval) to show their effects on market performance (i.e., equilibrium price of permits and trading volume) and aggregate control costs. We also show that in the presence of transaction costs and uncertainty the initial allocation of permits may not be neutral in terms of efficiency. Furthermore, using a numerical model for a hypothetical NO x trading program in which participants have discrete control technology choices, we find that aggregate control costs and the equilibrium price of permits are sensitive to the initial allocation of permits, even for constant marginal transaction costs and certainty

Cost Accounting as a Possible Solution for Financial Sustainability of Croatian Public Hospitals

Directory of Open Access Journals (Sweden)

Ivana Dražić Lutilsky

2016-12-01

Full Text Available The purpose of this paper is to present the current usage of cost accounting methodology in Croatian public hospitals through conducted empirical research and to provide opinions of accountants and financial officers regarding possible implementation of cost accounting methodology in public hospitals. In the paper, the authors analyze the accounting system in Croatian public hospitals, identifying the flaws of the current accounting system with regard to the recording and allocation of costs. National healthcare systems of different European countries provide a theoretical background for the usage of accrual accounting basis and cost accounting methodologies, showing better governance and financial sustainability of public hospitals which have introduced cost accounting methodology. The conducted empirical research shows that accountants and financial officers believe that the healthcare system in Croatia is ready for a change in the current accounting system based on the modified accrual basis through the implementation of accrual accounting basis and full costing approach to cost allocation. Full costing approach is also known as activity-based accounting method for cost allocation. The authors also recommend some initial steps for implementation of the new cost accounting system in Croatian public hospitals.

Investment in defense and cost of predator-induced defense along a resource gradient

DEFF Research Database (Denmark)

Steiner, Uli

2007-01-01

An organism's investment in different traits to reduce predation is determined by the fitness benefit of the defense relative to the fitness costs associated with the allocation of time and resources to the defense. Inherent tradeoffs in time and resource allocation should result in differential...... investment in defense along a resource gradient, but competing models predict different patterns of investment. There are currently insufficient empirical data on changes in investment in defensive traits or their costs along resource gradients to differentiate between the competing allocation models....... In this study, I exposed tadpoles to caged predators along a resource gradient in order to estimate investment in defense and costs of defense by assessing predator-induced plasticity. Induced defenses included increased tail depth, reduced feeding, and reduced swimming activity; costs associated...

Optimal conservation resource allocation under variable economic and ecological time discounting rates in boreal forest.

Science.gov (United States)

Mazziotta, Adriano; Pouzols, Federico Montesino; Mönkkönen, Mikko; Kotiaho, Janne S; Strandman, Harri; Moilanen, Atte

2016-09-15

Resource allocation to multiple alternative conservation actions is a complex task. A common trade-off occurs between protection of smaller, expensive, high-quality areas versus larger, cheaper, partially degraded areas. We investigate optimal allocation into three actions in boreal forest: current standard forest management rules, setting aside of mature stands, or setting aside of clear-cuts. We first estimated how habitat availability for focal indicator species and economic returns from timber harvesting develop through time as a function of forest type and action chosen. We then developed an optimal resource allocation by accounting for budget size and habitat availability of indicator species in different forest types. We also accounted for the perspective adopted towards sustainability, modeled via temporal preference and economic and ecological time discounting. Controversially, we found that in boreal forest set-aside followed by protection of clear-cuts can become a winning cost-effective strategy when accounting for habitat requirements of multiple species, long planning horizon, and limited budget. It is particularly effective when adopting a long-term sustainability perspective, and accounting for present revenues from timber harvesting. The present analysis assesses the cost-effective conditions to allocate resources into an inexpensive conservation strategy that nevertheless has potential to produce high ecological values in the future. Copyright © 2016 Elsevier Ltd. All rights reserved.

Online Job Allocation with Hard Allocation Ratio Requirement (Author’s Manuscript)

Science.gov (United States)

2016-04-14

server divided by its capacity. Specifically , let nj be the number of jobs that have already been allocated to server j. When job i arrives, it is...decisions solely based on current system state is needed. The problem of online job allocation has attracted much attention . Most current studies study...closed-form expressions for their performance. Specifically , we prove that, in order to allocate at least 1− 1θ of jobs , the two policies only need to

Clinical trial allocation in multinational pharmaceutical companies - a qualitative study on influential factors.

Science.gov (United States)

Dombernowsky, Tilde; Haedersdal, Merete; Lassen, Ulrik; Thomsen, Simon F

2017-06-01

Clinical trial allocation in multinational pharmaceutical companies includes country selection and site selection. With emphasis on site selection, the overall aim of this study was to examine which factors pharmaceutical companies value most when allocating clinical trials. The specific aims were (1) to identify key decision makers during country and site selection, respectively, (2) to evaluate by which parameters subsidiaries are primarily assessed by headquarters with regard to conducting clinical trials, and (3) to evaluate which site-related qualities companies value most when selecting trial sites. Eleven semistructured interviews were conducted among employees engaged in trial allocation at 11 pharmaceutical companies. The interviews were analyzed by deductive content analysis, which included coding of data to a categorization matrix containing categories of site-related qualities. The results suggest that headquarters and regional departments are key decision makers during country selection, whereas subsidiaries decide on site selection. Study participants argued that headquarters primarily value timely patient recruitment and quality of data when assessing subsidiaries. The site-related qualities most commonly emphasized during interviews were study population availability, timely patient recruitment, resources at the site, and site personnel's interest and commitment. Costs of running the trials were described as less important. Site personnel experience in conducting trials was described as valuable but not imperative. In conclusion, multinational pharmaceutical companies consider recruitment-related factors as crucial when allocating clinical trials. Quality of data and site personnel's interest and commitment are also essential, whereas costs seem less important. While valued, site personnel experience in conducting clinical trials is not imperative.

Allocating the CO2 emissions of an oil refinery with Aumann-Shapley prices. Comment

International Nuclear Information System (INIS)

Tehrani Nejad Moghaddam, Alireza

2010-01-01

The allocation of CO 2 emissions of petroleum refineries to their oil products is a necessary step in the retrospective Well-to-Tank (WTT) analysis. These allocated emissions are used to evaluate the environmental impacts of automotive fuels' production within the refinery. Oil refining is a complex joint production system and there exists no simple and unique answer to this allocation question. Recently, Pierru proposed adapting the Aumann-Shapley cost sharing method to deal with this issue. Our paper aims at describing the conceptual and technical difficulties of this adaptation to the WTT context. Moreover, we show that this approach, as proposed by Pierru, is not applicable to any real-type refinery model. Different suggestions are provided to improve its applicability (when it is possible) in real situations. A simple numerical example as well as a real-type refinery case study is provided for illustrations. Finally, we discuss an alternative allocation approach which we believe more adapted to the WTT context. (author)

ACTIVITY-BASED COST ALLOCATION AND FUNCTION ANALYZES IN TRADE

Directory of Open Access Journals (Sweden)

TÜNDE VERES

2011-01-01

Full Text Available In this paper the author is thinking about the efficiency analyzes of trading. The most important evaluation factors of trade are the sales value, volume and the margin. Of course the easiest and fastest way is to follow the market situation by the turnover but for long term thinking the sales companies need to concentrate also for efficiency. Trading activity has some functions which can deeply effect for the final result and this is the reason to calculate their clear and reliable costs is an important condition of the decision making. The author reviews the cost categories and the basic functions in trading activity to find possible ways getting reliable information.

Benchmarking in pathology: development of an activity-based costing model.

Science.gov (United States)

Burnett, Leslie; Wilson, Roger; Pfeffer, Sally; Lowry, John

2012-12-01

Benchmarking in Pathology (BiP) allows pathology laboratories to determine the unit cost of all laboratory tests and procedures, and also provides organisational productivity indices allowing comparisons of performance with other BiP participants. We describe 14 years of progressive enhancement to a BiP program, including the implementation of 'avoidable costs' as the accounting basis for allocation of costs rather than previous approaches using 'total costs'. A hierarchical tree-structured activity-based costing model distributes 'avoidable costs' attributable to the pathology activities component of a pathology laboratory operation. The hierarchical tree model permits costs to be allocated across multiple laboratory sites and organisational structures. This has enabled benchmarking on a number of levels, including test profiles and non-testing related workload activities. The development of methods for dealing with variable cost inputs, allocation of indirect costs using imputation techniques, panels of tests, and blood-bank record keeping, have been successfully integrated into the costing model. A variety of laboratory management reports are produced, including the 'cost per test' of each pathology 'test' output. Benchmarking comparisons may be undertaken at any and all of the 'cost per test' and 'cost per Benchmarking Complexity Unit' level, 'discipline/department' (sub-specialty) level, or overall laboratory/site and organisational levels. We have completed development of a national BiP program. An activity-based costing methodology based on avoidable costs overcomes many problems of previous benchmarking studies based on total costs. The use of benchmarking complexity adjustment permits correction for varying test-mix and diagnostic complexity between laboratories. Use of iterative communication strategies with program participants can overcome many obstacles and lead to innovations.

28 CFR 100.15 - Disallowed costs.

Science.gov (United States)

2010-07-01

... include, but are not limited to, any Marketing, Sales, Product Management, and Advertising expenses. (c...) costs are disallowed. G&A costs include, but are not limited to, any management, financial, and other expenditures which are incurred by or allocated to a business unit as a whole. These include, but are not...

The optimal amount and allocation of of sampling effort for plant health inspection

NARCIS (Netherlands)

Surkov, I.; Oude Lansink, A.G.J.M.; Werf, van der W.

2009-01-01

Plant import inspection can prevent the introduction of exotic pests and diseases, thereby averting economic losses. We explore the optimal allocation of a fixed budget, taking into account risk differentials, and the optimal-sized budget to minimise total pest costs. A partial-equilibrium market

42 CFR 417.564 - Apportionment and allocation of administrative and general costs.

Science.gov (United States)

2010-10-01

... general costs. 417.564 Section 417.564 Public Health CENTERS FOR MEDICARE & MEDICAID SERVICES, DEPARTMENT... providing medical care. Enrollment, marketing, and other administrative and general costs that benefit the... benefit of which cannot be quantitatively measured (such as facility costs), the total allowable costs of...

Reliability allocation in nuclear power plants

International Nuclear Information System (INIS)

Bari, R.A.; Cho, N.Z.; Papazoglou, I.A.

1985-01-01

The technical feasibility of allocating reliability and risk to reactor systems, subsystems, components, operations, and structures is investigated. A methodology is discussed which identifies top level risk indices as objective functions and plant-specific performance variables as decision variables. These are related by a risk model which includes cost as a top level risk index. A multiobjective optimization procedure is used to find non-inferior solutions in terms of the objective functions and the decision variables. The approach is illustrated for a boiling water reactor plant. The use of the methodology for both operating reactors and for advanced designs is briefly discussed. 16 refs., 1 fig

Economic Cost of Breast Cancer in Ghana: The Komfo Anokye ...

African Journals Online (AJOL)

The aim is to assist in the efficient and effective allocation of scarce health ... Again, the study found the direct annual cost per patient to be GH¢2,070.83 and the indirect ... Cost, Breast Cancer, Direct Cost, Indirect Cost, Human Capital Method ...

Stereoscopic Visual Attention-Based Regional Bit Allocation Optimization for Multiview Video Coding

Directory of Open Access Journals (Sweden)

Dai Qionghai

2010-01-01

Full Text Available We propose a Stereoscopic Visual Attention- (SVA- based regional bit allocation optimization for Multiview Video Coding (MVC by the exploiting visual redundancies from human perceptions. We propose a novel SVA model, where multiple perceptual stimuli including depth, motion, intensity, color, and orientation contrast are utilized, to simulate the visual attention mechanisms of human visual system with stereoscopic perception. Then, a semantic region-of-interest (ROI is extracted based on the saliency maps of SVA. Both objective and subjective evaluations of extracted ROIs indicated that the proposed SVA model based on ROI extraction scheme outperforms the schemes only using spatial or/and temporal visual attention clues. Finally, by using the extracted SVA-based ROIs, a regional bit allocation optimization scheme is presented to allocate more bits on SVA-based ROIs for high image quality and fewer bits on background regions for efficient compression purpose. Experimental results on MVC show that the proposed regional bit allocation algorithm can achieve over % bit-rate saving while maintaining the subjective image quality. Meanwhile, the image quality of ROIs is improved by  dB at the cost of insensitive image quality degradation of the background image.

The cost and impact of scaling up pre-exposure prophylaxis for HIV prevention: a systematic review of cost-effectiveness modelling studies

NARCIS (Netherlands)

Gomez, Gabriela B.; Borquez, Annick; Case, Kelsey K.; Wheelock, Ana; Vassall, Anna; Hankins, Catherine

2013-01-01

Cost-effectiveness studies inform resource allocation, strategy, and policy development. However, due to their complexity, dependence on assumptions made, and inherent uncertainty, synthesising, and generalising the results can be difficult. We assess cost-effectiveness models evaluating expected

The fundamental optimal relations of the allocation, cost and effectiveness of the heat exchangers of a Carnot-like power plant

Energy Technology Data Exchange (ETDEWEB)

Aragon-Gonzalez, G; Canales-Palma, A; Leon-Galicia, A; Rivera-Camacho, J M [PDPA, UAM-Azcapotzalco, Av San Pablo 180, Col. Reynosa, Azcapotzalco, 02200 Mexico, DF (Mexico)], E-mail: gag@correo.azc.uam.mx

2009-10-23

A stationary Carnot-like power plant model, with three sources of irreversibilities (the finite rate of heat transfers, heat leak and internal dissipations of the working fluid), is analyzed by a criterion of partial optimization for five objective functions (power, efficiency, ecological function, efficient power and {omega}-dot criterion). A remarkable result is that if two constraints (design rules) are applied alternatively: constrained internal thermal conductance or fixed total area of the heat exchangers from hot and cold sides; the optimal allocation, cost and effectiveness of the heat exchangers are the same for all these objective functions independently of the transfer heat law used. Thus, it is enough to find these optimal relations for only one, maximum power, when all heat transfers are linear. In particular, for the Curzon-Albhorn-like model (without heat leak), the criterion for the so-called ecological function, including other variables (the internal isentropic temperature ratio), becomes total.

The fundamental optimal relations of the allocation, cost and effectiveness of the heat exchangers of a Carnot-like power plant

International Nuclear Information System (INIS)

Aragon-Gonzalez, G; Canales-Palma, A; Leon-Galicia, A; Rivera-Camacho, J M

2009-01-01

A stationary Carnot-like power plant model, with three sources of irreversibilities (the finite rate of heat transfers, heat leak and internal dissipations of the working fluid), is analyzed by a criterion of partial optimization for five objective functions (power, efficiency, ecological function, efficient power and Ω-dot criterion). A remarkable result is that if two constraints (design rules) are applied alternatively: constrained internal thermal conductance or fixed total area of the heat exchangers from hot and cold sides; the optimal allocation, cost and effectiveness of the heat exchangers are the same for all these objective functions independently of the transfer heat law used. Thus, it is enough to find these optimal relations for only one, maximum power, when all heat transfers are linear. In particular, for the Curzon-Albhorn-like model (without heat leak), the criterion for the so-called ecological function, including other variables (the internal isentropic temperature ratio), becomes total.

Shifting orders among suppliers considering risk, price and transportation cost

Science.gov (United States)

Revitasari, C.; Pujawan, I. N.

2018-04-01

Supplier order allocation is an important supply chain decision for an enterprise. It is related to the supplier’s function as a raw material provider and other supporting materials that will be used in production process. Most of works on order allocation has been based on costs and other supply chain performance, but very limited of them taking risks into consideration. In this paper we address the problem of order allocation of a single commodity sourced from multiple suppliers considering supply risks in addition to the attempt of minimizing transportation costs. The supply chain risk was investigated and a procedure was proposed in the risk mitigation phase as a form of risk profile. The objective including risk profile in order allocation is to maximize the product flow from a risky supplier to a relatively less risky supplier. The proposed procedure is applied to a sugar company. The result suggests that order allocations should be maximized to suppliers that have a relatively low risk and minimized to suppliers that have a relatively larger risks.

Cost sharing in production situations and network exploitation

NARCIS (Netherlands)

Koster, M.A.L.

1999-01-01

In many real-life situations where individuals work together in a joint project, joint costs (or profits) occur which have to be shared. The central problem of cost sharing is the allocation of costs in a 'just' way among the participants. Examples are numerous and range from setting fees for the

Box-triangular multiobjective linear programs for resource allocation with application to load management and energy market problems

International Nuclear Information System (INIS)

Ekel, P.Y.; Galperin, E.A.

2003-01-01

Models for multicriteria resource allocation are constructed with the specific box-triangular structure of a feasible region. The method of balance set equations is extended for the satisfaction level representation of the cost function space including the case of linearly dependent cost functions. On this basis, different goal criteria on the balance set are investigated for linear cases. Procedures for determining the balance set and finding goal-optimal Pareto solutions are illustrated on examples. The results of the paper are of universal character and can find wide applications in allocating diverse types of resources on the multiobjective basis in planning and control of complex systems including load management and energy market problems. (Author)

Allocation and management issues in multiple-transaction open access transmission networks

Science.gov (United States)

Tao, Shu

This thesis focuses on some key issues related to allocation and management by the independent grid operator (IGO) of unbundled services in multiple-transaction open access transmission networks. The three unbundled services addressed in the thesis are transmission real power losses, reactive power support requirements from generation sources, and transmission congestion management. We develop the general framework that explicitly represents multiple transactions undertaken simultaneously in the transmission grid. This framework serves as the basis for formulating various problems treated in the thesis. We use this comprehensive framework to develop a physical-flow-based mechanism to allocate the total transmission losses to each transaction using the system. An important property of the allocation scheme is its capability to effectively deal with counter flows that result in the presence of specific transactions. Using the loss allocation results as the basis, we construct the equivalent loss compensation concept and apply it to develop flexible and effective procedures for compensating losses in multiple-transaction networks. We present a new physical-flow-based mechanism for allocating the reactive power support requirements provided by generators in multiple-transaction networks. The allocatable reactive support requirements are formulated as the sum of two specific components---the voltage magnitude variation component and the voltage angle variation component. The formulation utilizes the multiple-transaction framework and makes use of certain simplifying approximations. The formulation leads to a natural allocation as a function of the amount of each transaction. The physical interpretation of each allocation as a sensitivity of the reactive output of a generator is discussed. We propose a congestion management allocation scheme for multiple-transaction networks. The proposed scheme determines the allocation of congestion among the transactions on a physical

Overhead-Aware-Best-Fit (OABF) Resource Allocation Algorithm for Minimizing VM Launching Overhead

Energy Technology Data Exchange (ETDEWEB)

Wu, Hao [IIT; Garzoglio, Gabriele [Fermilab; Ren, Shangping [IIT, Chicago; Timm, Steven [Fermilab; Noh, Seo Young [KISTI, Daejeon

2014-11-11

FermiCloud is a private cloud developed in Fermi National Accelerator Laboratory to provide elastic and on-demand resources for different scientific research experiments. The design goal of the FermiCloud is to automatically allocate resources for different scientific applications so that the QoS required by these applications is met and the operational cost of the FermiCloud is minimized. Our earlier research shows that VM launching overhead has large variations. If such variations are not taken into consideration when making resource allocation decisions, it may lead to poor performance and resource waste. In this paper, we show how we may use an VM launching overhead reference model to minimize VM launching overhead. In particular, we first present a training algorithm that automatically tunes a given refer- ence model to accurately reflect FermiCloud environment. Based on the tuned reference model for virtual machine launching overhead, we develop an overhead-aware-best-fit resource allocation algorithm that decides where and when to allocate resources so that the average virtual machine launching overhead is minimized. The experimental results indicate that the developed overhead-aware-best-fit resource allocation algorithm can significantly improved the VM launching time when large number of VMs are simultaneously launched.

Reciprocal Allocation Method in Service Departments. The Case of a Production Enterprise

Science.gov (United States)

Papaj, Ewelina

2017-12-01

The main aim of this article is to indicate the role of reciprocal allocation method in the process of costs calculation. In the environment of nowadays companies, often taking very complex organisational forms, the existence of service departments becomes of great importance. Although, as far as management accounting processes are concerned, which lead to identifying the product cost, the service departments' costs come out to be of minor importance. This article means to prove that the service departments' costs and their reliable settlement are a desirable source of information about the products. This work consists of two parts. First of them features theoretical considerations and a critical analysis of subject literature. In the latter part, the service departments' costs calculation will be presented, basing on reciprocal services in a production enterprise from chemical industry.

Optimal allocation of thermodynamic irreversibility for the integrated design of propulsion and thermal management systems

Science.gov (United States)

Maser, Adam Charles

work losses over the time history of the mission. The characterization of the thermodynamic irreversibility distribution helps give the propulsion systems designer an absolute and consistent view of the tradeoffs associated with the design of the entire integrated system. Consequently, this leads directly to the question of the proper allocation of irreversibility across each of the components. The process of searching for the most favorable allocation of this irreversibility is the central theme of the research and must take into account production cost and vehicle mission performance. The production cost element is accomplished by including an engine component weight and cost prediction capability within the system model. The vehicle mission performance is obtained by directly linking the propulsion and thermal management model to a vehicle performance model and flying it through a mission profile. A canonical propulsion and thermal management systems architecture is then presented to experimentally test each element of the methodology separately: first the integrated modeling and simulation, then the irreversibility, cost, and mission performance considerations, and then finally the proper technique to perform the optimal allocation. A goal of this research is the description of the optimal allocation of system irreversibility to enable an engine cycle design with improved performance and cost at the vehicle-level. To do this, a numerical optimization was first used to minimize system-level production and operating costs by fixing the performance requirements and identifying the best settings for all of the design variables. There are two major drawbacks to this approach: It does not allow the designer to directly trade off the performance requirements and it does not allow the individual component losses to directly factor into the optimization. An irreversibility allocation approach based on the economic concept of resource allocation is then compared to the

Emergency material allocation with time-varying supply-demand based on dynamic optimization method for river chemical spills.

Science.gov (United States)

Liu, Jie; Guo, Liang; Jiang, Jiping; Jiang, Dexun; Wang, Peng

2018-04-13

Aiming to minimize the damage caused by river chemical spills, efficient emergency material allocation is critical for an actual emergency rescue decision-making in a quick response. In this study, an emergency material allocation framework based on time-varying supply-demand constraint is developed to allocate emergency material, minimize the emergency response time, and satisfy the dynamic emergency material requirements in post-accident phases dealing with river chemical spills. In this study, the theoretically critical emergency response time is firstly obtained for the emergency material allocation system to select a series of appropriate emergency material warehouses as potential supportive centers. Then, an enumeration method is applied to identify the practically critical emergency response time, the optimum emergency material allocation and replenishment scheme. Finally, the developed framework is applied to a computational experiment based on south-to-north water transfer project in China. The results illustrate that the proposed methodology is a simple and flexible tool for appropriately allocating emergency material to satisfy time-dynamic demands during emergency decision-making. Therefore, the decision-makers can identify an appropriate emergency material allocation scheme in a balance between time-effective and cost-effective objectives under the different emergency pollution conditions.

Cost Analysis of MRI Services in Iran: An Application of Activity Based Costing Technique

International Nuclear Information System (INIS)

Bayati, Mohsen; Mahboub Ahari, Alireza; Badakhshan, Abbas; Gholipour, Mahin; Joulaei, Hassan

2015-01-01

Considerable development of MRI technology in diagnostic imaging, high cost of MRI technology and controversial issues concerning official charges (tariffs) have been the main motivations to define and implement this study. The present study aimed to calculate the unit-cost of MRI services using activity-based costing (ABC) as a modern cost accounting system and to fairly compare calculated unit-costs with official charges (tariffs). We included both direct and indirect costs of MRI services delivered in fiscal year 2011 in Shiraz Shahid Faghihi hospital. Direct allocation method was used for distribution of overhead costs. We used micro-costing approach to calculate unit-cost of all different MRI services. Clinical cost data were retrieved from the hospital registering system. Straight-line method was used for depreciation cost estimation. To cope with uncertainty and to increase the robustness of study results, unit costs of 33 MRI services was calculated in terms of two scenarios. Total annual cost of MRI activity center (AC) was calculated at USD 400,746 and USD 532,104 based on first and second scenarios, respectively. Ten percent of the total cost was allocated from supportive departments. The annual variable costs of MRI center were calculated at USD 295,904. Capital costs measured at USD 104,842 and USD 236, 200 resulted from the first and second scenario, respectively. Existing tariffs for more than half of MRI services were above the calculated costs. As a public hospital, there are considerable limitations in both financial and administrative databases of Shahid Faghihi hospital. Labor cost has the greatest share of total annual cost of Shahid Faghihi hospital. The gap between unit costs and tariffs implies that the claim for extra budget from health providers may not be relevant for all services delivered by the studied MRI center. With some adjustments, ABC could be implemented in MRI centers. With the settlement of a reliable cost accounting system

Cost Analysis of MRI Services in Iran: An Application of Activity Based Costing Technique.

Science.gov (United States)

Bayati, Mohsen; Mahboub Ahari, Alireza; Badakhshan, Abbas; Gholipour, Mahin; Joulaei, Hassan

2015-10-01

Considerable development of MRI technology in diagnostic imaging, high cost of MRI technology and controversial issues concerning official charges (tariffs) have been the main motivations to define and implement this study. The present study aimed to calculate the unit-cost of MRI services using activity-based costing (ABC) as a modern cost accounting system and to fairly compare calculated unit-costs with official charges (tariffs). We included both direct and indirect costs of MRI services delivered in fiscal year 2011 in Shiraz Shahid Faghihi hospital. Direct allocation method was used for distribution of overhead costs. We used micro-costing approach to calculate unit-cost of all different MRI services. Clinical cost data were retrieved from the hospital registering system. Straight-line method was used for depreciation cost estimation. To cope with uncertainty and to increase the robustness of study results, unit costs of 33 MRI services was calculated in terms of two scenarios. Total annual cost of MRI activity center (AC) was calculated at USD 400,746 and USD 532,104 based on first and second scenarios, respectively. Ten percent of the total cost was allocated from supportive departments. The annual variable costs of MRI center were calculated at USD 295,904. Capital costs measured at USD 104,842 and USD 236, 200 resulted from the first and second scenario, respectively. Existing tariffs for more than half of MRI services were above the calculated costs. As a public hospital, there are considerable limitations in both financial and administrative databases of Shahid Faghihi hospital. Labor cost has the greatest share of total annual cost of Shahid Faghihi hospital. The gap between unit costs and tariffs implies that the claim for extra budget from health providers may not be relevant for all services delivered by the studied MRI center. With some adjustments, ABC could be implemented in MRI centers. With the settlement of a reliable cost accounting system

Uncertainty analysis and allocation of joint tolerances in robot manipulators based on interval analysis

International Nuclear Information System (INIS)

Wu Weidong; Rao, S.S.

2007-01-01

Many uncertain factors influence the accuracy and repeatability of robots. These factors include manufacturing and assembly tolerances and deviations in actuators and controllers. The effects of these uncertain factors must be carefully analyzed to obtain a clear insight into the manipulator performance. In order to ensure the position and orientation accuracy of a robot end effector as well as to reduce the manufacturing cost of the robot, it is necessary to quantify the influence of the uncertain factors and optimally allocate the tolerances. This involves a study of the direct and inverse kinematics of robot end effectors in the presence of uncertain factors. This paper focuses on the optimal allocation of joint tolerances with consideration of the positional and directional errors of the robot end effector and the manufacturing cost. The interval analysis is used for predicting errors in the performance of robot manipulators. The Stanford manipulator is considered for illustration. The unknown joint variables are modeled as interval parameters due to the inherent uncertainty. The cost-tolerance model is assumed to be of an exponential form during optimization. The effects of the upper bounds on the minimum cost and relative deviations of the directional and positional errors of the end effector are also studied

Resource Allocation for Sustainable Urban Transit from a Transport Diversity Perspective

Directory of Open Access Journals (Sweden)

Cheng-Min Feng

2009-11-01

Full Text Available Different transport stakeholders have different needs for transport infrastructure and services. Meeting the needs of all stakeholders implies a trade-off of benefits and costs between supply and demand and creates transport diversity issues. However, the literature has largely ignored these issues. Transport diversity can assess the level to which important needs are satisfied equitably, and monitor whether transportation systems are moving towards sustainability by confirming the targets and basic level of quality of life. Based on the concept of transport diversity, this study utilizes fuzzy multi-objective programming to solve non-linear multi-objective problems involving urban public transit systems to determine the impact of resource allocation on needs satisfaction in relation to stakeholder behaviors. The proposed approach avoids problems of inefficient and inequitable resource allocation. A real-life case is presented to demonstrate the feasibility of applying the proposed methodology. Furthermore, empirical outcomes show that recent investments allocated to public transit systems considered equitable stakeholder satisfaction for both mass rapid transit (MRT and bus, and also promoted transport diversity in the Taipei metropolitan area.

Estimation of Finite Population Mean in Multivariate Stratified Sampling under Cost Function Using Goal Programming

Directory of Open Access Journals (Sweden)

Atta Ullah

2014-01-01

Full Text Available In practical utilization of stratified random sampling scheme, the investigator meets a problem to select a sample that maximizes the precision of a finite population mean under cost constraint. An allocation of sample size becomes complicated when more than one characteristic is observed from each selected unit in a sample. In many real life situations, a linear cost function of a sample size nh is not a good approximation to actual cost of sample survey when traveling cost between selected units in a stratum is significant. In this paper, sample allocation problem in multivariate stratified random sampling with proposed cost function is formulated in integer nonlinear multiobjective mathematical programming. A solution procedure is proposed using extended lexicographic goal programming approach. A numerical example is presented to illustrate the computational details and to compare the efficiency of proposed compromise allocation.

Life-cycle asset allocation with focus on retirement savings

OpenAIRE

Konicz, Agnieszka Karolina

2013-01-01

We consider optimal asset allocation of a pension saver with uncertain lifetime. The objective is to maximize the expected utility of the retirement savings. The model accounts for characteristics of a pension saver given by her mortality risk, risk attitude, type of retirement contract, trading costs, taxes, and uncertain labor income. The problem is solved using a combination of a multi-stage stochastic linear programming (SLP) model and stochastic optimal control, such that the practical a...

Optimal allocation of conservation effort among subpopulations of a threatened species: how important is patch quality?

Science.gov (United States)

Chauvenet, Aliénor L M; Baxter, Peter W J; McDonald-Madden, Eve; Possingham, Hugh P

2010-04-01

Money is often a limiting factor in conservation, and attempting to conserve endangered species can be costly. Consequently, a framework for optimizing fiscally constrained conservation decisions for a single species is needed. In this paper we find the optimal budget allocation among isolated subpopulations of a threatened species to minimize local extinction probability. We solve the problem using stochastic dynamic programming, derive a useful and simple alternative guideline for allocating funds, and test its performance using forward simulation. The model considers subpopulations that persist in habitat patches of differing quality, which in our model is reflected in different relationships between money invested and extinction risk. We discover that, in most cases, subpopulations that are less efficient to manage should receive more money than those that are more efficient to manage, due to higher investment needed to reduce extinction risk. Our simple investment guideline performs almost as well as the exact optimal strategy. We illustrate our approach with a case study of the management of the Sumatran tiger, Panthera tigris sumatrae, in Kerinci Seblat National Park (KSNP), Indonesia. We find that different budgets should be allocated to the separate tiger subpopulations in KSNP. The subpopulation that is not at risk of extinction does not require any management investment. Based on the combination of risks of extinction and habitat quality, the optimal allocation for these particular tiger subpopulations is an unusual case: subpopulations that occur in higher-quality habitat (more efficient to manage) should receive more funds than the remaining subpopulation that is in lower-quality habitat. Because the yearly budget allocated to the KSNP for tiger conservation is small, to guarantee the persistence of all the subpopulations that are currently under threat we need to prioritize those that are easier to save. When allocating resources among subpopulations

77 FR 32183 - Transmission Planning and Cost Allocation by Transmission Owning and Operating Public Utilities

Science.gov (United States)

2012-05-31

... record evidence, and was non-committal on whether a decision might be supported by theory alone.\\33\\ They...-effective investment decisions.\\6\\ It noted that this increase appears to be only the beginning of a longer... allocation processes may not affect each region of the country equally, it nonetheless remained concerned...

External cost of coal based electricity generation:A tale of Ahmedabad city

DEFF Research Database (Denmark)

Mahapatra, Diptiranjan; Shukla, Priyadarshi; Dhar, Subash

2012-01-01

Electricity production causes unintended impacts.Theire xclusion by the market leads to suboptimal resource allocations.Monetizing and internalizing of external costs, though challenging and debatable, leads to a better allocation of economic resources and welfare. In this paper, a life-cycle ana......Electricity production causes unintended impacts.Theire xclusion by the market leads to suboptimal resource allocations.Monetizing and internalizing of external costs, though challenging and debatable, leads to a better allocation of economic resources and welfare. In this paper, a life......–response functions, we make an attempt to estimate the damages to human health, crops, and building materials resulting from the operation of coal power plants and its associated mines. Further, we use geographic information system to account for spatially dependent data. Finally, monetary values have been assigned...

Modified allocation capacitated planning model in blood supply chain management

Science.gov (United States)

Mansur, A.; Vanany, I.; Arvitrida, N. I.

2018-04-01

Blood supply chain management (BSCM) is a complex process management that involves many cooperating stakeholders. BSCM involves four echelon processes, which are blood collection or procurement, production, inventory, and distribution. This research develops an optimization model of blood distribution planning. The efficiency of decentralization and centralization policies in a blood distribution chain are compared, by optimizing the amount of blood delivered from a blood center to a blood bank. This model is developed based on allocation problem of capacitated planning model. At the first stage, the capacity and the cost of transportation are considered to create an initial capacitated planning model. Then, the inventory holding and shortage costs are added to the model. These additional parameters of inventory costs lead the model to be more realistic and accurate.

Alleviating inequality in climate policy costs: an integrated perspective on mitigation, damage and adaptation

Science.gov (United States)

De Cian, E.; Hof, A. F.; Marangoni, G.; Tavoni, M.; van Vuuren, D. P.

2016-07-01

Equity considerations play an important role in international climate negotiations. While policy analysis has often focused on equity as it relates to mitigation costs, there are large regional differences in adaptation costs and the level of residual damage. This paper illustrates the relevance of including adaptation and residual damage in equity considerations by determining how the allocation of emission allowances would change to counteract regional differences in total climate costs, defined as the costs of mitigation, adaptation, and residual damage. We compare emission levels resulting from a global carbon tax with two allocations of emission allowances under a global cap-and-trade system: one equating mitigation costs and one equating total climate costs as share of GDP. To account for uncertainties in both mitigation and adaptation, we use a model-comparison approach employing two alternative modeling frameworks with different damage, adaptation cost, and mitigation cost estimates, and look at two different climate goals. Despite the identified model uncertainties, we derive unambiguous results on the change in emission allowance allocation that could lessen the unequal distribution of adaptation costs and residual damages through the financial transfers associated with emission trading.

Development of a Practical Costing Method for Hospitals

OpenAIRE

Cao, Pengyu; Toyabe, Shin-ichi; Akazawa, Kouhei

2006-01-01

To realize an effective cost control, a practical and accurate cost accounting system is indispensable in hospitals. In traditional cost accounting systems, the volume-based costing (VBC) is the most popular cost accounting method. In this method, the indirect costs are allocated to each cost object (services or units of a hospital) using a single indicator named a cost driver (e.g., Labor hours, revenues or the number of patients). However, this method often results in rough and inaccurate r...

Allocating the CO{sub 2} emissions of an oil refinery with Aumann-Shapley prices. Comment

Energy Technology Data Exchange (ETDEWEB)

Tehrani Nejad Moghaddam, Alireza [Department of Economic Studies, Institut Francais du Petrole (I.F.P.), 92852, Rueil-Malmaison (France)

2010-01-15

The allocation of CO{sub 2} emissions of petroleum refineries to their oil products is a necessary step in the retrospective Well-to-Tank (WTT) analysis. These allocated emissions are used to evaluate the environmental impacts of automotive fuels' production within the refinery. Oil refining is a complex joint production system and there exists no simple and unique answer to this allocation question. Recently, Pierru proposed adapting the Aumann-Shapley cost sharing method to deal with this issue. Our paper aims at describing the conceptual and technical difficulties of this adaptation to the WTT context. Moreover, we show that this approach, as proposed by Pierru, is not applicable to any real-type refinery model. Different suggestions are provided to improve its applicability (when it is possible) in real situations. A simple numerical example as well as a real-type refinery case study is provided for illustrations. Finally, we discuss an alternative allocation approach which we believe more adapted to the WTT context. (author)

RESSOURCES ALLOCATION POSSIBILITIES WITHIN HEALTH SERVICES

Directory of Open Access Journals (Sweden)

Manea Liliana

2011-12-01

Full Text Available The state policy in the health care area must take into account the complexity and specificity of the domain. Health means not only “to treat”, but also “to prevent” and “to recover and rehabilitate the individual physically”. Regardless of the adopted health insurance system, the health system is facing a big problem and this is the insufficient funds necessary to function properly. The underfunding may have various causes, from a wrong health policy, based on “treating” instead of “preventing”, by the misuse of funds. This papers intended to formulate assumptions that underpin the research I am conducting within the Doctoral Research Program held at the Valahia University of Targoviste, which aims at using the management control in increasing the health services performance. The application of the accounting and management control methods in determining health costs can be a beginning to streamline the system. This is also a result of the fact that health care is a public service with specific characteristics: it can not be subject only to market requirements but at the same time he must undergo an administrative savings, representing a typical case of market failure. The increased cost of treatment, as well as the decline in their quality can be determined by the discrepancy between the funding and payment mechanisms. Different payment systems currently available do nothing but perpetuate the shortcomings in the system. Switching to the introduction of cost and budgets by cost centers or object (if solved can be a step forward for a better management of resources. In this context, we consider as a necessity to be imposed the cost analysis on responsibility centers, the definition of the cost object and cost center identification and determination of direct costs and those indirect services to choose the basis for the allocation of cost centers and the determination of each actual cost per diagnosis.

Peer-Allocated Instant Response (PAIR): Computional allocation of peer tutors in learning communities

NARCIS (Netherlands)

Westera, Wim

2009-01-01

Westera, W. (2007). Peer-Allocated Instant Response (PAIR): Computational allocation of peer tutors in learning communities. Journal of Artificial Societies and Social Simulation, http://jasss.soc.surrey.ac.uk/10/2/5.html

Regional allocation of carbon emission quotas in China: Evidence from the Shapley value method

International Nuclear Information System (INIS)

Zhang, Yue-Jun; Wang, Ao-Dong; Da, Ya-Bin

2014-01-01

It is an important task for China to allocate carbon emission quotas among regions so as to realize its carbon reduction targets and establish the national cap-and-trade carbon market. Meanwhile, it is supposed to be cost-effective to jointly reduce China's carbon emissions through some collaborative activities among regions. Then a natural question is how to allocate the quotas among regions in light of the collaboration. For this purpose, the Shapley value method is adopted and the results show that, first, the regions with higher GDP, higher carbon outflow and higher carbon reduction connection should be allocated more carbon quotas. Moreover, when the collaboration is considered, the optimal allocation of carbon quotas among regions will change significantly compared to the basic quotas by the entropy method; and the Central region is allocated the largest proportion of carbon quota among regions, which indicates its largest radiation effect. Besides, the collaboration between the Central region and Northern coast region, and that between the Central region and the Eastern region should be paid close attention. These results may provide insightful support for decision makers to promote collaborative carbon reduction and allocate carbon quotas in China. - Highlights: • The paper allocates carbon quotas given the collaboration among regions in China. • The Shapley value method coupled with the entropy and gravity models is adopted. • The regions with higher GDP, carbon outflow and reduction connection allocate more. • The Central region has the largest radiation effect on others among all regions. • The collaboration of the Central and Northern coast regions should have priority

A Game for Energy-Aware Allocation of Virtualized Network Functions

Directory of Open Access Journals (Sweden)

Roberto Bruschi

2016-01-01

Full Text Available Network Functions Virtualization (NFV is a network architecture concept where network functionality is virtualized and separated into multiple building blocks that may connect or be chained together to implement the required services. The main advantages consist of an increase in network flexibility and scalability. Indeed, each part of the service chain can be allocated and reallocated at runtime depending on demand. In this paper, we present and evaluate an energy-aware Game-Theory-based solution for resource allocation of Virtualized Network Functions (VNFs within NFV environments. We consider each VNF as a player of the problem that competes for the physical network node capacity pool, seeking the minimization of individual cost functions. The physical network nodes dynamically adjust their processing capacity according to the incoming workload, by means of an Adaptive Rate (AR strategy that aims at minimizing the product of energy consumption and processing delay. On the basis of the result of the nodes’ AR strategy, the VNFs’ resource sharing costs assume a polynomial form in the workflows, which admits a unique Nash Equilibrium (NE. We examine the effect of different (unconstrained and constrained forms of the nodes’ optimization problem on the equilibrium and compare the power consumption and delay achieved with energy-aware and non-energy-aware strategy profiles.

Portfolio Allocation Subject to Credit Risk

Directory of Open Access Journals (Sweden)

Rogerio de Deus Oliveira

2003-12-01

Full Text Available Credit Risk is an important dimension to be considered in the risk management procedures of financial institutions. Is a particularly useful in emerging markets where default rates on bank loan products are usually high. It is usually calculated through highly costly Monte Carlo simulations which consider different stochastic factors driving the uncertainly associated to the borrowers liabilities. In this paper, under some restrictions, we drive closed form formulas for the probability distributions of default rates of bank loans products involving a big number of clients. This allows us to quickly obtain the credit risk of such products. Moreover, using these probability distributions, we solve the problem of optimal portfolio allocation under default risk.

Allocating Overhead Costs in a Navy Working Capital Fund Environment: An Analysis and Comparison of Current Navy Policy and Private Sector Practice

National Research Council Canada - National Science Library

Schulte, Steven

1999-01-01

.... The objective of this thesis was to evaluate the overhead allocation practices of five private sector organizations for the potential improvement of overhead allocation practices in Navy Working Capital Fund activities...

[Mechanisms for allocating financial resources after decentralization in the state of Jalisco].

Science.gov (United States)

Pérez-Núñez, Ricardo; Arredondo-López, Armando; Pelcastre, Blanca

2006-01-01

To analyze, from the decision maker's perspective, the financial resource allocation process of the health services of the state of Jalisco (SSJ, per its abbreviation in spanish), within the context of decentralization. Through a qualitative approximation using semi-structured individual interviews of key personnel in managerial positions as the method for compiling information, the experience of the SSJ in financial resource allocation was documented. From September to November 2003, the perception of managers and administrators regarding their level of autonomy in decision-making was explored as well as the process they follow for the allocation of financial resources, in order to identify the criteria they use and their justifications. From the point of view of decision-makers, autonomy of the SSJ has increased considerably since decentralization was implemented, although the degree of decision-making freedom remains limited due mainly to high adminstrative costs associated with salaries. In this sense, the implications attributable to labor situations that are still centralized are evident. Some innovative systems for financial resource allocation have been established in the SSJ for the sanitary regions and hospitals based upon administrative-managerial and productivity incentives. Adjustments were also made for degree of marginalization and population lag, under the equity criterion. General work conditions and decision-making autonomy of the sanitary regions constitute outstanding aspects pending decentralization. Although decentralization has granted more autonomy to the SSJ, the level of decision-making freedom for allocating financial resources has been held within the highest hierarchical levels.

When to "Fire" Customers: Customer Cost-Based Pricing

OpenAIRE

Jiwoong Shin; K. Sudhir; Dae-Hee Yoon

2012-01-01

The widespread adoption of activity-based costing enables firms to allocate common service costs to each customer, allowing for precise measurement of both the cost to serve a particular customer and the customer's profitability. In this paper, we investigate how pricing strategies based on customer cost information affects a firm's customer acquisition and retention dynamics, and ultimately its profit, using a two-period monopoly model with high- and low-cost customer segments. Although past...

73 Activity Based Costing and Product Pricing Decision: the Nigerian Case

Directory of Open Access Journals (Sweden)

Ebipanipre Gabriel Mieseigha

2014-06-01

Full Text Available This paper examined activity based costing and product pricing decisions in Nigeria so as to ascertain whether activity based costing have the ability to enhance profitability and control cost of manufacturing firms. Towards this end, a multiple correlation and regression estimation technique was used in analyzing the data obtained in the study. The study found that activity based costing affects product costing and pricing decision. In addition, the results showed that improved profitability and cost control can be achieved by implementing activity based costing approach by manufacturing firms. The implication is that traditional costing approach fails in many pricing situations by arbitrarily allocating indirect cost and activity based costing helps in allocating indirect cost accurately. Thus, it was recommended amongst others that activity based costing need to be practiced, maintained and implemented by manufacturing firms since it has a broad range of uses for a wide variety of company functions and operations in the area of process analysis, strategy support, time-based accounting, monitoring wastage, as well as quality and productivity management.

Synchronous Condenser Allocation for Improving System Short Circuit Ratio

DEFF Research Database (Denmark)

Jia, Jundi; Yang, Guangya; Nielsen, Arne Hejde

2018-01-01

With converter-based renewable energy sources increasingly integrated into power systems and conventional power plants gradually phased out, future power systems will experience reduced short circuit strength. The deployment of synchronous condensers can serve as a potential solution. This paper...... presents an optimal synchronous condenser allocation method for improving system short circuit ratio at converter point of common coupling using a modified short circuit analysis approach. The total cost of installing new synchronous condensers is minimized while the system short circuit ratios...

Herbivore-mediated ecological costs of reproduction shape the life history of an iteroparous plant.

Science.gov (United States)

Miller, Tom E X; Tenhumberg, Brigitte; Louda, Svata M

2008-02-01

Plant reproduction yields immediate fitness benefits but can be costly in terms of survival, growth, and future fecundity. Life-history theory posits that reproductive strategies are shaped by trade-offs between current and future fitness that result from these direct costs of reproduction. Plant reproduction may also incur indirect ecological costs if it increases susceptibility to herbivores. Yet ecological costs of reproduction have received little empirical attention and remain poorly integrated into life-history theory. Here, we provide evidence for herbivore-mediated ecological costs of reproduction, and we develop theory to examine how these costs influence plant life-history strategies. Field experiments with an iteroparous cactus (Opuntia imbricata) indicated that greater reproductive effort (proportion of meristems allocated to reproduction) led to greater attack by a cactus-feeding insect (Narnia pallidicornis) and that damage by this herbivore reduced reproductive success. A dynamic programming model predicted strongly divergent optimal reproductive strategies when ecological costs were included, compared with when these costs were ignored. Meristem allocation by cacti in the field matched the optimal strategy expected under ecological costs of reproduction. The results indicate that plant reproductive allocation can strongly influence the intensity of interactions with herbivores and that associated ecological costs can play an important selective role in the evolution of plant life histories.

Cost Accounting and Accountability for Early Education Programs for Handicapped Children.

Science.gov (United States)

Gingold, William

The paper offers some basic information for making decisions about allocating and accounting for resources provided to young handicapped children. Sections address the following topics: reasons for costing, audiences for cost accounting and accountability information, and a process for cost accounting and accountability (defining cost categories,…

METHODICAL APPROACH TO DEFINING INFRASTRUCTURE COMPONENT OF THE COSTS FOR THE PARTICULAR PASSENGER TRAIN TRAFFIC

Directory of Open Access Journals (Sweden)

Yu. S. Barash

2015-06-01

Full Text Available Purpose. In the scientific paper a methodical approach concerning determining the infrastructure component of the costs for traffic of the particular passenger train should be developed. It takes into account the individual characteristics of the particular train traffic. Methodology. To achieve the research purposes was used a method which is based on apportionment of expenses for the traffic of a particular passenger train taking into account the factors affecting the magnitude of costs. This methodology allows allocating properly infrastructure costs for a particular train and, consequently, to determine the accurate profitability of each train. Findings. All expenditures relating to passenger traffic of a long distance were allocated from first cost of passenger and freight traffic. These costs are divided into four components. Three groups of expenses were allocated in infrastructure component, which are calculated according to the certain principle taking into account the individual characteristics of the particular train traffic. Originality. The allocation method of all passenger transportation costs of all Ukrzaliznytsia departments for a particular passenger train was improved. It is based on principles of general indicators formation of each department costs, which correspond to the main influential factors of operating trains. The methodical approach to determining the cost of infrastructure component is improved, which takes into account the effect of the speed and weight of a passenger train on the wear of the railway track superstructure and contact network. All this allows allocating to reasonably the costs of particular passenger train traffic and to determine its profitability. Practical value. Implementing these methods allows calculating the real, economically justified costs of a particular train that will correctly determine the profitability of a particular passenger train and on this basis it allows to make management

Validation of ACG Case-mix for equitable resource allocation in Swedish primary health care.

Science.gov (United States)

Zielinski, Andrzej; Kronogård, Maria; Lenhoff, Håkan; Halling, Anders

2009-09-18

Adequate resource allocation is an important factor to ensure equity in health care. Previous reimbursement models have been based on age, gender and socioeconomic factors. An explanatory model based on individual need of primary health care (PHC) has not yet been used in Sweden to allocate resources. The aim of this study was to examine to what extent the ACG case-mix system could explain concurrent costs in Swedish PHC. Diagnoses were obtained from electronic PHC records of inhabitants in Blekinge County (approx. 150,000) listed with public PHC (approx. 120,000) for three consecutive years, 2004-2006. The inhabitants were then classified into six different resource utilization bands (RUB) using the ACG case-mix system. The mean costs for primary health care were calculated for each RUB and year. Using linear regression models and log-cost as dependent variable the adjusted R2 was calculated in the unadjusted model (gender) and in consecutive models where age, listing with specific PHC and RUB were added. In an additional model the ACG groups were added. Gender, age and listing with specific PHC explained 14.48-14.88% of the variance in individual costs for PHC. By also adding information on level of co-morbidity, as measured by the ACG case-mix system, to specific PHC the adjusted R2 increased to 60.89-63.41%. The ACG case-mix system explains patient costs in primary care to a high degree. Age and gender are important explanatory factors, but most of the variance in concurrent patient costs was explained by the ACG case-mix system.

The allocation of resources for animal health.

Science.gov (United States)

Howe, K S

2017-04-01

Economics is too important to be left to the experts. This paper is therefore mainly for animal health policy-makers who are not economists but want a better appreciation of how economics can contribute to resource allocation decisions. First, the methodology of economic analysis is outlined with the objective of dispelling criticisms of its simplifying assumption of rationality. Then, unusual in economics but more familiar to biological and veterinary scientists, the technical aspects of transforming resources into products are discussed. Economics' unique contribution is to establish criteria enabling society to obtain maximum value from the production and distribution of goods and services (products) from scarce resources. Animal disease reduces the efficiency of this process. Value is intangible, but people reveal how much they value (i.e. feel a want or need for) products by what they actually consume, in quality and quantity. Animal products, and so implicitly animals themselves, are an example. The strength of people's preferences is reflected both in the prices they pay for market goods and services, and by their political votes where markets do not exist. Importantly, there is a difference between financial value (what the consumer pays for a good or service) and economic value (the maximum amount of money they would be prepared to pay for it). Allocating resources for animal health creates both costs and benefits, financial and economic. Moreover, costs and benefits are both private and social because of externalities, a major consideration in infectious diseases. Where production decisions with animal health implications are made exclusively for private benefit, government has a role in providing incentives for animal sectors to act in ways that result in socially efficient outcomes.

26 CFR 1.162-28 - Allocation of costs to lobbying activities.

Science.gov (United States)

2010-04-01

... following example. Example. (i) Three full-time employees, A, B, and C, work in the Washington office of... include costs attributable to full-time, part-time, and contract employees. Labor costs include all..., to assume that all full-time personnel spend 1,800 hours per year on a taxpayer's trade or business...

Tracking Control Based on Control Allocation with an Innovative Control Effector Aircraft Application

Directory of Open Access Journals (Sweden)

Chaoyang Dong

2016-01-01

Full Text Available This paper proposes a control allocation method for the tracking control problem of a class of morphing aircraft with special actuators which are different from the conventional actuation surfaces. This design of actuators can bring about some potential advantages to the flight vehicles; however, due to the integral constraints, the desired control cannot be performed accurately; therefore, it leads to undesirable tracking errors, so influencing the performance of the system. Because the system could be control allocated, based on the designed cost function that describes the tracking errors, the cuckoo search algorithm (CSA is introduced to search for the optimum solution within the calculated actuator execution commands that are equivalent to the desired commands. Several improvement measures are proposed for boosting the efficiency of the CSA and ensuring reasonable solutions. Simulation results show that the proposed control allocation method is necessary and effective, and the improvement measures are helpful in obtaining the optimum solution.

47 CFR 76.924 - Allocation to service cost categories.

Science.gov (United States)

2010-10-01

... franchise, system, regional, and/or company level(s) in a manner consistent with the accounting practices of the operator on April 3, 1993. However, in all events, cable operators shall identify at the franchise level their costs of franchise requirements, franchise fees, local taxes and local programming. (d...

The use of resource allocation approach for hospitals based on the initial efficiency by using data envelopment analysis

Directory of Open Access Journals (Sweden)

Nahid Yazdian Hossein Abadi

2017-10-01

Full Text Available Introduction: Recourse allocation is very important in today’s highly competitive environment to enhance the quality and reduce costs due to limited resources and unlimited needs of the society. The aim of this study was to implement resource allocation in order to improve the efficiency of hospital. Method: This is a mixed method study. The data used in this paper are secondary data related to the 30 large acute and general hospitals in the US. Bed, service mix, full-time equivalent (FTE, and operational expenses are input indicators in hospital, and adjusted admissions and outpatient visits are output indicators. Using goal programming (GP model and data envelopment analysis (DEA model with a common weights, we suggest three scenarios for resource allocation and budget allocation. “Resource allocation based on efficiency”, “budget allocation based on efficiency” and “two stage allocation of budget”. The first scenario was used for allocating the resources and the second and third ones for allocating budget to decision making units (DMUs. The data were analyzed by LINGO software. Results: Before the allocation, four hospitals were efficient and the efficiency of six hospitals was less than 50%, but after allocation, in the first case of the first scenario 14 hospitals, 11 hospitals in the second case of the first scenario, 24 hospitals in the second scenario and 17 hospitals in the third scenario were efficient, and it is an important point that after the allocation, efficiency of all hospitals increased. Conclusion: This study can be useful for hospital administrators; it can help them to allocate their resource and budget and increase the efficiency of their hospitals.

Targeted versus universal prevention. a resource allocation model to prioritize cardiovascular prevention

Directory of Open Access Journals (Sweden)

Hoogenveen Rudolf T

2011-10-01

Full Text Available Abstract Background Diabetes mellitus brings an increased risk for cardiovascular complications and patients profit from prevention. This prevention also suits the general population. The question arises what is a better strategy: target the general population or diabetes patients. Methods A mathematical programming model was developed to calculate optimal allocations for the Dutch population of the following interventions: smoking cessation support, diet and exercise to reduce overweight, statins, and medication to reduce blood pressure. Outcomes were total lifetime health care costs and QALYs. Budget sizes were varied and the division of resources between the general population and diabetes patients was assessed. Results Full implementation of all interventions resulted in a gain of 560,000 QALY at a cost of €640 per capita, about €12,900 per QALY on average. The large majority of these QALY gains could be obtained at incremental costs below €20,000 per QALY. Low or high budgets (below €9 or above €100 per capita were predominantly spent in the general population. Moderate budgets were mostly spent in diabetes patients. Conclusions Major health gains can be realized efficiently by offering prevention to both the general and the diabetic population. However, a priori setting a specific distribution of resources is suboptimal. Resource allocation models allow accounting for capacity constraints and program size in addition to efficiency.

Energy Cost Minimization in Heterogeneous Cellular Networks with Hybrid Energy Supplies

Directory of Open Access Journals (Sweden)

Bang Wang

2016-01-01

Full Text Available The ever increasing data demand has led to the significant increase of energy consumption in cellular mobile networks. Recent advancements in heterogeneous cellular networks and green energy supplied base stations provide promising solutions for cellular communications industry. In this article, we first review the motivations and challenges as well as approaches to address the energy cost minimization problem for such green heterogeneous networks. Owing to the diversities of mobile traffic and renewable energy, the energy cost minimization problem involves both temporal and spatial optimization of resource allocation. We next present a new solution to illustrate how to combine the optimization of the temporal green energy allocation and spatial mobile traffic distribution. The whole optimization problem is decomposed into four subproblems, and correspondingly our proposed solution is divided into four parts: energy consumption estimation, green energy allocation, user association, and green energy reallocation. Simulation results demonstrate that our proposed algorithm can significantly reduce the total energy cost.

Time planning and Cost Management in Strategic Alliances

Directory of Open Access Journals (Sweden)

Ana-Maria Giurea

2016-03-01

Full Text Available The paper highlights a mutual support example out of ten simulations regarding strategic alliances based on the hypothesis that every partner allocates its resources and budget in an equitable manner according to total expected time (PERT. In today’s strategic alliances, the partner plays an essential role regarding the support capacity of the firm, assuming the statement: “many hands make light work”. The equitable allocations of time and cost, that the firms are able to honor, will be an advantage within the strategic mutual support. If one of the partners fails to respond with the same resources that the other partner offers, within a certain phase of the process, he will have the possibility to prove his capacity of support in another phase, when the other partner cannot afford to allocate the same resources. Mutual support between partners, time planning and cost management represent the best ways for a complex mechanism, such as the strategic alliance, to work properly.

A Thrust Allocation Method for Efficient Dynamic Positioning of a Semisubmersible Drilling Rig Based on the Hybrid Optimization Algorithm

Directory of Open Access Journals (Sweden)

Luman Zhao

2015-01-01

Full Text Available A thrust allocation method was proposed based on a hybrid optimization algorithm to efficiently and dynamically position a semisubmersible drilling rig. That is, the thrust allocation was optimized to produce the generalized forces and moment required while at the same time minimizing the total power consumption under the premise that forbidden zones should be taken into account. An optimization problem was mathematically formulated to provide the optimal thrust allocation by introducing the corresponding design variables, objective function, and constraints. A hybrid optimization algorithm consisting of a genetic algorithm and a sequential quadratic programming (SQP algorithm was selected and used to solve this problem. The proposed method was evaluated by applying it to a thrust allocation problem for a semisubmersible drilling rig. The results indicate that the proposed method can be used as part of a cost-effective strategy for thrust allocation of the rig.

How to make an EEG allocation. The EEG allocation is not decided by solar growth rates but by politicians; Wir basteln uns eine EEG-Umlage. Wie hoch die EEG-Umlage wird, haengt weniger am Solarzubau, sondern ist eine politische Entscheidung

Energy Technology Data Exchange (ETDEWEB)

Welter, Philippe

2012-09-15

In political discussions, the EEG allocation is still viewed as a reference point for the cost of financial incentives for renewable energy sources. However, there are many contributing factors of which the cost of renewables is only one. The most important aspects are privileges for industrial consumers, liquidity reserves, and stock exchange electricity prices. The contribution goes into detail.

Analisa Environmental Cost pada Perusahaan Non-Keuangan yang Terdaftar di Bursa Efek Indonesia Periode 2011, 2012 dan 2013

Directory of Open Access Journals (Sweden)

Kartike Dewi

2014-11-01

Full Text Available Environmental damage due to over-exploitation by employers without thinking about environmental improvements result in long-term environmental damage. Allocation of environmental costs, making high expenses on companies that ultimately will reduce net income. This study will examine companies that have great potential to damage the environment, but the company is willing to make the allocation of environmental costs in its income statement, and the company also wants to follow the PROPER program created by the Ministry of Environment for the period 2011 to 2013. The research was conducted using secondary data in www.idx.co.id and www.proper.menlh.go.id. Financial Statements of the company that made the sample examined by checking whether there is environmental damage costs are allocated and check the results of PROPER (Program Performance Rating. This study will determine whether the company identifying, recognizing, measuring and presenting the cost of environmental damage in the Financial Statements. Results obtained from secondary data is that many companies have yet to identify, acknowledge, measure and present the cost of the destruction of nature in the financial statement, the company may have a cost allocation but still use the Incidental Charges account, so that when the pages are checked through www.idx.co.id charge is not visible. It is expected that in the future the company create its own environmental cost allocation account so that it can be easily identified by users of Financial Statements.

Sharing the cost of redundant items

DEFF Research Database (Denmark)

Hougaard, Jens Leth; Moulin, Hervé

2014-01-01

We ask how to share the cost of finitely many public goods (items) among users with different needs: some smaller subsets of items are enough to serve the needs of each user, yet the cost of all items must be covered, even if this entails inefficiently paying for redundant items. Typical examples...... are network connectivity problems when an existing (possibly inefficient) network must be maintained. We axiomatize a family cost ratios based on simple liability indices, one for each agent and for each item, measuring the relative worth of this item across agents, and generating cost allocation rules...... additive in costs....

78 FR 32296 - Second Allocation of Public Transportation Emergency Relief Funds in Response to Hurricane Sandy...

Science.gov (United States)

2013-05-29

... DEPARTMENT OF TRANSPORTATION Federal Transit Administration Second Allocation of Public... disaster that affects public transportation systems. The Disaster Relief Appropriations Act provides $10.9... projected total recovery costs for the four most severely affected public transportation systems, not...

An evaluation of possible EU air transport emissions trading scheme allocation methods

International Nuclear Information System (INIS)

Morrell, Peter

2007-01-01

The European Commission has been requested by member states to study the incorporation of air transport into their existing emissions trading scheme (ETS). Only CO 2 is to be included, at least initially. This paper focuses on the method of allocation of emissions permits in the EU context. It has been assumed here that the EU ETS will be applied only to intra-EU flights and that airlines will be the entities selected for implementation. Three UK airlines were selected to evaluate three main types of allocation: grandfathering, auctioning and benchmarking. The airlines were representative of the three major airline business models: network, low-cost carrier and charter/leisure. Based on 2003/2004 aircraft/engine type and operating data, the per passenger impact of each allocation option was analysed for each airline. A new benchmarking approach is proposed that takes into account both the landing and take-off (LTO) cycle and per kilometre emissions: this avoids penalising shorter sector operators and focuses on the damage caused by aircraft and their engines and not on passengers. (author)

Laparoscopic and abdominal hysterectomy: a cost comparison.

Science.gov (United States)

Tsaltas, J; Magnus, A; Mamers, P M; Lawrence, A S; Lolatgis, N; Healy, D L

1997-02-17

To compare the cost of laparoscopically assisted vaginal hysterectomy (LAVH) with that of total abdominal hysterectomy (TAH) under casemix. Retrospective comparison of the costs, operating time and length of hospital stay. The 16 women undergoing consecutive LAVH and 16 age-matched women undergoing TAH between 1 February 1994 and 31 July 1995; all women were public patients undergoing hysterectomy for benign disease. Monash Medical Centre, a large tertiary teaching hospital in Melbourne, Australia, where casemix is used to determine funding and budget allocation. The difference between the costs of the two procedures was not statistically significant (P = 0.5), despite the cost of laparoscopic hysterectomy including that of disposables. The mean operating time for TAH was 86 minutes (95% CI, 65.5-106.5), compared with 120 minutes (95% CI, 100.8-140.5) for LAVH (P < 0.01). The mean length of stay in the TAH group was 5.75 days, compared with 3.25 days in the LAVH group (P < 0.001). In hysterectomy for benign gynaecological disease, the laparoscopic procedure costs the same as the total abdominal procedure. Audit such as this is important in patient management and in guiding hospitals in funding and bed allocation.

Análise e caracterização de modelos de custos que utilizam o valor de Shapley para alocação de custos entre departamentos Analysis and characterization of cost models that use Shapley value for cost allocation within departments

Directory of Open Access Journals (Sweden)

Francisco Antonio Bezerra

2009-03-01

Full Text Available Visando obter benefícios (economias de escala e escopo, diversas organizações criam estruturas de prestação de serviços internos. Os departamentos de informática são exemplos disso. A distribuição dos custos de prestação de serviços internos entre os departamentos usuários destes serviços promove o controle dos custos e incentiva a melhoria da eficiência na utilização dos recursos. Este trabalho descreve as características de um modelo de alocação dos custos de prestação de serviços internos baseado nos conceitos da teoria dos jogos cooperativos. Foi utilizado o valor de Shapley para se encontrar a solução do jogo cooperativo. É demonstrado que este modelo matemático de distribuição de ganhos (economias de escala e escopo produz resultados que, sob a ótica do tomador de decisão racional, gera o melhor resultado de distribuição de custos, pois está baseado no custo marginal de inserção de cada um dos usuários do serviço interno. Em termos metodológicos, esta pesquisa pode ser classificada, quanto ao seu objetivo, como sendo uma pesquisa exploratória e, quanto ao seu delineamento, trata-se de um levantamento bibliográfico.In order to obtain benefits (economies of scale and scope, several organizations create service provider structures such as the computer departments. The distribution of the service rendering costs among the departments involved, called the first stage cost allocation, promotes the cost control and encourages an efficient use of resources. This study shows the characteristics of the cost allocation model of a service rendering based on the concepts of the Cooperative Game Theory. Shapley value was used in order to find the cooperative game solution. This work indicates that this math model of gain distribution (economies of scale and scope generates, under the rational decision maker's view, the best cost distribution results. This is due to the fact they are based on the marginal cost of

IPO Allocations: Discriminatory or Discretionary?

OpenAIRE

William Wilhelm; Alexander Ljungqvist

2001-01-01

We estimate the structural links between IPO allocations, pre-market information production, and initial underpricing returns, within the context of theories of bookbuilding. Using a sample of both US and international IPOs we find evidence of the following: ? IPO allocation policies favour institutional investors, both in the US and worldwide. ? Increasing institutional allocations results in offer prices that deviate more from the indicative price range established prior to bankers’ efforts...

Cost-effectiveness analysis and efficient use of the pharmaceutical budget: the key role of clinical pharmacologists.

Science.gov (United States)

Edlin, Richard; Round, Jeff; Hulme, Claire; McCabe, Christopher

2010-09-01

The purpose of this paper is to provide information about cost-effectiveness analysis and the roles of clinical pharmacologists generally in providing efficient health care. The paper highlights the potential consequences of 'off-label prescribing' and 'indication creep' behaviour given slower growth (or potential cuts) in the NHS budget. This paper highlights the key roles of clinical pharmacologists in delivering an efficient health care system when resources are allocated using cost-effectiveness analyses. It describes what cost-effectiveness analysis (CEA) is and how incremental cost-effectiveness ratios (ICERs) are used to identify efficient options. After outlining the theoretical framework within which using CEA can promote the efficient allocation of the health care budget, it considers the place of disinvestment within achieving efficient resource allocation. Clinical pharmacologists are argued to be critical to providing improved population health under CEA-based resource allocation processes because of their roles in implementation and disinvestment. Given that the challenges facing the United Kingdom National Health Service (NHS) are likely to increase, this paper sets out the stark choices facing clinical pharmacologists.

A modified earned value management using activity based costing

Directory of Open Access Journals (Sweden)

Vahid Aminian

2016-12-01

Full Text Available Earned Value Management (EVM has been a well-known methodology used since the 1960s when the US department of defense proposed a standard method to measure project perfor-mance. This system relies on a set of often straightforward metrics to measure and evaluate the general health of a project. These metrics serve as early warning signals to timely detect project problems, or to exploit project opportunities. A key aspect of EVM is to estimate the completion cost of a project by considering both cost and schedule performance indices. However, good performance of cost and schedule performance indices does not necessarily guarantee cost effec-tiveness of the project regardless of the overhead costs. The reason is because, in most project-based organizations, overhead costs constitute a significant proportion of the total costs. Howev-er, EVM indices are usually calculated in the absence of the so-called overhead costs. This paper, first, seeks to remedy this problem by proposing a practical procedure of allocating overhead costs in project-based organizations. Then the traditional EVM indices are revised by consider-ing the allocated overhead costs. Finally, a case study demonstrates the applicability of the pro-posed method for a real-life project.

Intelligent tactical asset allocation support system

NARCIS (Netherlands)

Hiemstra, Y.

1995-01-01

This paper presents an advanced support system for Tactical Asset Allocation. Asset allocation explains over 90% of portfolio performance (Brinson, Hood and Beebower, 1988). Tactical asset allocation adjusts a strategic portfolio on the basis of short term market outlooks. The system includes

On the fair division of greenhouse gas abatement cost

Energy Technology Data Exchange (ETDEWEB)

Boehringer, Christoph [University of Oldenburg, Department of Economics, Ammerlaender Heerstrasse 114-118, D-26111 Oldenburg (Germany); Centre for European Economic Research (ZEW), Mannheim (Germany); Helm, Carsten [Darmstadt University of Technology, Department of Law and Economics, Marktplatz 15, D-64283 Darmstadt (Germany)

2008-05-15

This paper introduces a solution for the fair division of emission reduction costs in the climate change regime. Our primary focus is on the fair division of efficiency gains that arise from exchanging the initial allocation of emission entitlements, rather than the initial allocation itself. We propose to complement the competitive Walrasian solution with welfare bounds, the ethical justification of which rests on commonality of ownership. Simulations with an intertemporal computable general equilibrium model illustrate the relevance of such welfare bounds. For a wide range of initial allocations of emission entitlements - including an equal per capita allocation - we find that developing countries should be fully compensated for their emission abatement efforts, but should not receive any further transfers. (author)

Evaluation of resource allocation and supply-demand balance in clinical practice with high-cost technologies.

Science.gov (United States)

Otsubo, Tetsuya; Imanaka, Yuichi; Lee, Jason; Hayashida, Kenshi

2011-12-01

Japan has one of the highest numbers of high-cost medical devices installed relative to its population. While evaluations of the distribution of these devices traditionally involve simple population-based assessments, an indicator that includes the demand of these devices would more accurately reflect the situation. The purpose of this study was to develop an indicator of the supply-demand balance of such devices, using examples of magnetic resonance imaging scanners (MRI) and extracorporeal shockwave lithotripters (ESWL), and to investigate the relationship between this indicator, personnel distribution statuses and operating statuses at the prefectural level. Using data from nation-wide surveys and claims data from 16 hospitals, we developed an indicator based on the ratio of the supplied number of device units to the number of device units in demand for MRI and ESWL. The latter value was based on patient volume and utilization proportion. Correlation analyses were conducted between the supply-demand balances of these devices, personal distribution and operating statuses. Comparisons between our indicator and conventional population-based indicators revealed that 15% and 30% of prefectures were at risk of underestimating the availability of MRI and ESWL, respectively. The numbers of specialist personnel/device units showed significant, negative correlations with our indicators in both devices. Utilization-based analyses of health care resource placement and utilization status provide a more accurate indication than simple population-based assessments, and can assist decision makers in reviewing gaps between health policy and management. Such an indicator therefore has the potential to be a tool in helping to improve the efficiency of the allocation and placement of such devices. © 2010 Blackwell Publishing Ltd.

Working memory capacity accounts for the ability to switch between object-based and location-based allocation of visual attention.

Science.gov (United States)

Bleckley, M Kathryn; Foster, Jeffrey L; Engle, Randall W

2015-04-01

Bleckley, Durso, Crutchfield, Engle, and Khanna (Psychonomic Bulletin & Review, 10, 884-889, 2003) found that visual attention allocation differed between groups high or low in working memory capacity (WMC). High-span, but not low-span, subjects showed an invalid-cue cost during a letter localization task in which the letter appeared closer to fixation than the cue, but not when the letter appeared farther from fixation than the cue. This suggests that low-spans allocated attention as a spotlight, whereas high-spans allocated their attention to objects. In this study, we tested whether utilizing object-based visual attention is a resource-limited process that is difficult for low-span individuals. In the first experiment, we tested the uses of object versus location-based attention with high and low-span subjects, with half of the subjects completing a demanding secondary load task. Under load, high-spans were no longer able to use object-based visual attention. A second experiment supported the hypothesis that these differences in allocation were due to high-spans using object-based allocation, whereas low-spans used location-based allocation.

17 CFR 256.01-5 - Determination of service cost accounting.

Science.gov (United States)

2010-04-01

... accounting. Service at cost and fair allocation of costs require, first of all, an accurate accounting for... 17 Commodity and Securities Exchanges 3 2010-04-01 2010-04-01 false Determination of service cost accounting. 256.01-5 Section 256.01-5 Commodity and Securities Exchanges SECURITIES AND EXCHANGE COMMISSION...

Economics and the refinery's CO2 emissions allocation problem

International Nuclear Information System (INIS)

Pierru, A.

2007-01-01

The establishment of a market for CO 2 emission rights in Europe leads oil-refining companies to add a cost associated with carbon emissions to the objective function of linear programming models used to manage refineries. These models may be used to compute the marginal contribution of each finished product to the CO 2 emissions of the refinery. Babusiaux (Oil. Gas Sci. Technol., 58, 2003, 685-692) has shown that, under some conditions, this marginal contribution is a relevant means of allocating the carbon emissions of the refinery. Thus, it can be used in a well-to-wheel Life Cycle Assessment. In fact, this result holds if the demand equations are the only binding constraints with a non-zero right-hand side coefficient. This is not the case for short-run models with fixed capacity. Then, allocating CO 2 emissions on a marginal basis tends to over-value (or undervalue) the total volume of emissions. In order to extend the existing methodology, we discuss two distinct solutions to this problem, inspired by economic theory: adapting either the Aumann-Shapley cost sharing method (Values of non-atomic games, 1974, Princeton University Press) or the Ramsey pricing formula (Econ. J., 37, 1927, 47-61; J. Econ. Theory, 3, 1971, 219-240). We compare these two solutions, with a strong argument in favour of Ramsey prices, based on the determination of the optimal environmental tax rate to which imported finished products should be subject. (author)

Can home care services achieve cost savings in long-term care for older people?

Science.gov (United States)

Greene, V L; Ondrich, J; Laditka, S

1998-07-01

To determine whether efficient allocation of home care services can produce net long-term care cost savings. Hazard function analysis and nonlinear mathematical programming. Optimal allocation of home care services resulted in a 10% net reduction in overall long-term care costs for the frail older population served by the National Long-Term Care (Channeling) Demonstration, in contrast to the 12% net cost increase produced by the demonstration intervention itself. Our findings suggest that the long-sought goal of overall cost-neutrality or even cost-savings through reducing nursing home use sufficiently to more than offset home care costs is technically feasible, but requires tighter targeting of services and a more medically oriented service mix than major home care demonstrations have implemented to date.

Asset Allocation of Mutual Fund Investors

OpenAIRE

Dengpan Luo

2003-01-01

This paper studies mutual fund investors' asset allocation decisions using monthly flow data of U.S mutual fund industry from 1984 to 1998. We find that mutual fund investors change their asset allocations between stocks and bonds in reaction to business conditions tracked by changes in expected stock market returns. They tend to allocate less into stock funds during the trough of a business cycle when expected stock market returns are higher and to allocate more into stock funds during the p...

Changing World, Unchanging Accounting? Cost Systems for Hungarian Agricultural Companies

OpenAIRE

Zoltán Musinszki

2011-01-01

The literature of agricultural cost accounting has defined the definition of cost centres and cost bearers, the contents of the accounts, the procedures and methods for cost accounting and unit cost calculation without any significant changes for decades now. Do the agricultural companies set up and operate their own cost allocation and unit cost calculation systems on procedures made for state owned farms and cooperatives, or do they align their cost system with the challenges of our times? ...

Optimal dynamic water allocation: Irrigation extractions and environmental tradeoffs in the Murray River, Australia

Science.gov (United States)

Grafton, R. Quentin; Chu, Hoang Long; Stewardson, Michael; Kompas, Tom

2011-12-01

A key challenge in managing semiarid basins, such as in the Murray-Darling in Australia, is to balance the trade-offs between the net benefits of allocating water for irrigated agriculture, and other uses, versus the costs of reduced surface flows for the environment. Typically, water planners do not have the tools to optimally and dynamically allocate water among competing uses. We address this problem by developing a general stochastic, dynamic programming model with four state variables (the drought status, the current weather, weather correlation, and current storage) and two controls (environmental release and irrigation allocation) to optimally allocate water between extractions and in situ uses. The model is calibrated to Australia's Murray River that generates: (1) a robust qualitative result that "pulse" or artificial flood events are an optimal way to deliver environmental flows over and above conveyance of base flows; (2) from 2001 to 2009 a water reallocation that would have given less to irrigated agriculture and more to environmental flows would have generated between half a billion and over 3 billion U.S. dollars in overall economic benefits; and (3) water markets increase optimal environmental releases by reducing the losses associated with reduced water diversions.

Allocation of CO2 emission permits-Economic incentives for emission reductions in developing countries

International Nuclear Information System (INIS)

Persson, Tobias A.; Azar, Christian; Lindgren, Kristian

2006-01-01

The economic impacts on developing regions following a global cap and trade system for carbon dioxide are assessed through the use of an energy-economy systems model. Both an equal per capita allocation and a contraction and convergence allocation with convergence of the per capita emissions by 2050 are shown to offer economic incentive for Africa, India and probably also Latin America to accept binding emissions commitments under a 450 ppm carbon dioxide stabilization scenario. The gain for Latin America is mainly a result of increased export revenues from sales of bio-fuels as a result of the climate policy. It is, on the other hand, unlikely that these allocation approaches would offer an economic incentive for China to join the regime because of its high economic growth, present higher per capita emissions than India and Africa, and more costly mitigation options than Latin America. A more stringent allocation for developing countries such as contraction with convergence of the per capita emissions by the end of this century is estimated to generate reduced net gains or increased net losses for the developing regions (though Africa is still expected to gain)

40 CFR 60.4142 - Hg allowance allocations.

Science.gov (United States)

2010-07-01

... 40 Protection of Environment 6 2010-07-01 2010-07-01 false Hg allowance allocations. 60.4142... Coal-Fired Electric Steam Generating Units Hg Allowance Allocations § 60.4142 Hg allowance allocations. (a)(1) The baseline heat input (in MMBtu) used with respect to Hg allowance allocations under...

Plasticity in learning causes immediate and trans-generational changes in allocation of resources.

Science.gov (United States)

Snell-Rood, Emilie C; Davidowitz, Goggy; Papaj, Daniel R

2013-08-01

Plasticity in the development and expression of behavior may allow organisms to cope with novel and rapidly changing environments. However, plasticity itself may depend on the developmental experiences of an individual. For instance, individuals reared in complex, enriched environments develop enhanced cognitive abilities as a result of increased synaptic connections and neurogenesis. This suggests that costs associated with behavioral plasticity-in particular, increased investment in "self" at the expense of reproduction-may also be flexible. Using butterflies as a system, this work tests whether allocation of resources changes as a result of experiences in "difficult" environments that require more investment in learning. We contrast allocation of resources among butterflies with experience in environments that vary in the need for learning. Butterflies with experience searching for novel (i.e., red) hosts, or searching in complex non-host environments, allocate more resources (protein and carbohydrate reserves) to their own flight muscle. In addition, butterflies with experience in these more difficult environments allocate more resources per individual offspring (i.e., egg size and/or lipid reserves). This results in a mother's experience having significant effects on the growth of her offspring (i.e., dry mass and wing length). A separate study showed this re-allocation of resources comes at the expense of lifetime fecundity. These results suggest that investment in learning, and associated changes in life history, can be adjusted depending on an individual's current need, and their offspring's future needs, for learning.

An intelligent allocation algorithm for parallel processing

Science.gov (United States)

Carroll, Chester C.; Homaifar, Abdollah; Ananthram, Kishan G.

1988-01-01

The problem of allocating nodes of a program graph to processors in a parallel processing architecture is considered. The algorithm is based on critical path analysis, some allocation heuristics, and the execution granularity of nodes in a program graph. These factors, and the structure of interprocessor communication network, influence the allocation. To achieve realistic estimations of the executive durations of allocations, the algorithm considers the fact that nodes in a program graph have to communicate through varying numbers of tokens. Coarse and fine granularities have been implemented, with interprocessor token-communication duration, varying from zero up to values comparable to the execution durations of individual nodes. The effect on allocation of communication network structures is demonstrated by performing allocations for crossbar (non-blocking) and star (blocking) networks. The algorithm assumes the availability of as many processors as it needs for the optimal allocation of any program graph. Hence, the focus of allocation has been on varying token-communication durations rather than varying the number of processors. The algorithm always utilizes as many processors as necessary for the optimal allocation of any program graph, depending upon granularity and characteristics of the interprocessor communication network.

A Dynamic Programming-Based Sustainable Inventory-Allocation Planning Problem with Carbon Emissions and Defective Item Disposal under a Fuzzy Random Environment

Directory of Open Access Journals (Sweden)

Kai Kang

2018-01-01

Full Text Available There is a growing concern that business enterprises focus primarily on their economic activities and ignore the impact of these activities on the environment and the society. This paper investigates a novel sustainable inventory-allocation planning model with carbon emissions and defective item disposal over multiple periods under a fuzzy random environment. In this paper, a carbon credit price and a carbon cap are proposed to demonstrate the effect of carbon emissions’ costs on the inventory-allocation network costs. The percentage of poor quality products from manufacturers that need to be rejected is assumed to be fuzzy random. Because of the complexity of the model, dynamic programming-based particle swarm optimization with multiple social learning structures, a DP-based GLNPSO, and a fuzzy random simulation are proposed to solve the model. A case is then given to demonstrate the efficiency and effectiveness of the proposed model and the DP-based GLNPSO algorithm. The results found that total costs across the inventory-allocation network varied with changes in the carbon cap and that carbon emissions’ reductions could be utilized to gain greater profits.

Modeling the allocation and economic evaluation of PV panels and wind turbines in urban areas

NARCIS (Netherlands)

Mohammadi, S.; Vries, de B.; Schaefer, W.F.; Timmermans, H.

2014-01-01

A model for allocating PV panels and wind turbines in urban areas is developed. Firstly, it examines the spatial and technical requirements for the installation of PV panels and wind turbines and then evaluates their economic feasibilities in order to generate the cost effective electricity neutral

Planning Emergency Shelters for Urban Disaster Resilience: An Integrated Location-Allocation Modeling Approach

Directory of Open Access Journals (Sweden)

Laijun Zhao

2017-11-01

Full Text Available In recent years, extreme natural hazards threaten cities more than ever due to contemporary society’s high vulnerability in cities. Hence, local governments need to implement risk mitigation and disaster operation management to enhance disaster resilience in cities. Transforming existing open spaces within cities into emergency shelters is an effective method of providing essential life support and an agent of recovery in the wake of disasters. Emergency shelters planning must identify suitable locations for shelters and reasonably allocate evacuees to those shelters. In this paper, we first consider both the buildings’ post-disaster condition and the human choice factor that affect evacuees’ decision, and propose a forecasting method to estimate the time-varying shelter demand. Then we formulate an integrated location-allocation model that is used sequentially: an emergency shelter location model to satisfy the time-varying shelter demand in a given urban area with a goal of minimizing the total setup cost of locating the shelters and an allocation model that allocates the evacuees to shelters with a goal of minimizing their total evacuation distance. We also develop an efficient algorithm to solve the model. Finally, we propose an emergency shelters planning based on a case study of Shanghai, China.

Optimization Analysis of Supply Chain Resource Allocation in Customized Online Shopping Service Mode

Directory of Open Access Journals (Sweden)

Jianming Yao

2015-01-01

Full Text Available For an online-shopping company, whether it can provide its customers with customized service is the key to enhance its customers’ experience value and its own competence. A good customized service requires effective integration and reasonable allocation of the company’s supply chain resources running in the background. Based on the analysis of the allocation of supply chain resources in the customized online shopping service mode and its operational characteristics, this paper puts forward an optimization model for the resource allocation and builds an improved ant algorithm to solve it. Finally, the effectiveness and feasibility of the optimization method and algorithm are demonstrated by a numerical simulation. This paper finds that the special online shopping environments lead to many dynamic and uncertain characters of the service demands. Different customized service patterns and their combination patterns should match with different supply chain resource allocations. The optimization model not only reflects the required service cost and delivery time in the objective function, but also considers the service scale effect optimization and the relations of integration benefits and risks. The improved ant algorithm has obvious advantages in flexibly balancing the multiobjective optimizations, adjusting the convergence speed, and adjusting the operation parameters.

Use of cooperative game theory concepts for loss allocation in bilateral electricity markets

International Nuclear Information System (INIS)

Satyaramesh, P.V.; Radhakrishna, C.

2009-01-01

The deregulation of electricity markets has resulted in changes in electricity pricing. Participants in a deregulated market require a fair and equitable pricing structure that reflects both the share of power produced and consumed in the network, as well as the cost of power loss caused by users. This paper focused on the allocation of losses using the cooperative game theory (CGT) where many transactions take place in a bilateral electricity market environment. A set of approaches documented in literature in the areas of application of CGT were first identified and their applicability to allocations of losses in bilateral electricity markets were then reviewed. The allocation methods can be classified into 3 broad categories, namely classical, new, and variants of nucleolus. The structure of the game and the concept of fairness behind it were the 2 points that were examined in detail in this study. The allocation concept of these methods was systematically analyzed and compared. Calculations were performed on a six-bus system sample and a standard IEEE 14-bus system. The variants of nucleolus were shown to be among the most plausible concepts. The power losses for each transaction were calculated using a power flow procedure. 16 refs., 4 tabs., 1 fig.

Use of cooperative game theory concepts for loss allocation in bilateral electricity markets

Energy Technology Data Exchange (ETDEWEB)

Satyaramesh, P.V. [AP Transco, Hyderabad, AP (India); Radhakrishna, C. [Global Energy Consulting Engineers Private Ltd., Hyderabad, AP (India)

2009-07-01

The deregulation of electricity markets has resulted in changes in electricity pricing. Participants in a deregulated market require a fair and equitable pricing structure that reflects both the share of power produced and consumed in the network, as well as the cost of power loss caused by users. This paper focused on the allocation of losses using the cooperative game theory (CGT) where many transactions take place in a bilateral electricity market environment. A set of approaches documented in literature in the areas of application of CGT were first identified and their applicability to allocations of losses in bilateral electricity markets were then reviewed. The allocation methods can be classified into 3 broad categories, namely classical, new, and variants of nucleolus. The structure of the game and the concept of fairness behind it were the 2 points that were examined in detail in this study. The allocation concept of these methods was systematically analyzed and compared. Calculations were performed on a six-bus system sample and a standard IEEE 14-bus system. The variants of nucleolus were shown to be among the most plausible concepts. The power losses for each transaction were calculated using a power flow procedure. 16 refs., 4 tabs., 1 fig.

Validation of ACG Case-mix for equitable resource allocation in Swedish primary health care

Directory of Open Access Journals (Sweden)

Kronogård Maria

2009-09-01

Full Text Available Abstract Background Adequate resource allocation is an important factor to ensure equity in health care. Previous reimbursement models have been based on age, gender and socioeconomic factors. An explanatory model based on individual need of primary health care (PHC has not yet been used in Sweden to allocate resources. The aim of this study was to examine to what extent the ACG case-mix system could explain concurrent costs in Swedish PHC. Methods Diagnoses were obtained from electronic PHC records of inhabitants in Blekinge County (approx. 150,000 listed with public PHC (approx. 120,000 for three consecutive years, 2004-2006. The inhabitants were then classified into six different resource utilization bands (RUB using the ACG case-mix system. The mean costs for primary health care were calculated for each RUB and year. Using linear regression models and log-cost as dependent variable the adjusted R2 was calculated in the unadjusted model (gender and in consecutive models where age, listing with specific PHC and RUB were added. In an additional model the ACG groups were added. Results Gender, age and listing with specific PHC explained 14.48-14.88% of the variance in individual costs for PHC. By also adding information on level of co-morbidity, as measured by the ACG case-mix system, to specific PHC the adjusted R2 increased to 60.89-63.41%. Conclusion The ACG case-mix system explains patient costs in primary care to a high degree. Age and gender are important explanatory factors, but most of the variance in concurrent patient costs was explained by the ACG case-mix system.

Importance measures and resource allocation

International Nuclear Information System (INIS)

Guey, C.N.; Morgan, T.; Hughes, E.A.

1987-01-01

This paper discusses various importance measures and their practical relevance to allocating resources. The characteristics of importance measures are illustrated through simple examples. Important factors associated with effectively allocating resources to improve plant system performance or to prevent system degradation are discussed. It is concluded that importance measures are only indicative of and not equal to the risk significance of a component, system, or event. A decision framework is suggested to provide a comprehensive basis for resource allocation

75 FR 54590 - Notice of 2010 National Organic Certification Cost-Share Program

Science.gov (United States)

2010-09-08

...] Notice of 2010 National Organic Certification Cost-Share Program AGENCY: Agricultural Marketing Service... Certification Cost-Share Funds. The AMS has allocated $22.0 million for this organic certification cost-share... National Organic Certification Cost- Share Program is authorized under 7 U.S.C. 6523, as amended by section...

Optimal allocation of resources in systems

International Nuclear Information System (INIS)

Derman, C.; Lieberman, G.J.; Ross, S.M.

1975-01-01

In the design of a new system, or the maintenance of an old system, allocation of resources is of prime consideration. In allocating resources it is often beneficial to develop a solution that yields an optimal value of the system measure of desirability. In the context of the problems considered in this paper the resources to be allocated are components already produced (assembly problems) and money (allocation in the construction or repair of systems). The measure of desirability for system assembly will usually be maximizing the expected number of systems that perform satisfactorily and the measure in the allocation context will be maximizing the system reliability. Results are presented for these two types of general problems in both a sequential (when appropriate) and non-sequential context

Irrigation water allocation optimization using multi-objective evolutionary algorithm (MOEA) - a review

Science.gov (United States)

Fanuel, Ibrahim Mwita; Mushi, Allen; Kajunguri, Damian

2018-03-01

This paper analyzes more than 40 papers with a restricted area of application of Multi-Objective Genetic Algorithm, Non-Dominated Sorting Genetic Algorithm-II and Multi-Objective Differential Evolution (MODE) to solve the multi-objective problem in agricultural water management. The paper focused on different application aspects which include water allocation, irrigation planning, crop pattern and allocation of available land. The performance and results of these techniques are discussed. The review finds that there is a potential to use MODE to analyzed the multi-objective problem, the application is more significance due to its advantage of being simple and powerful technique than any Evolutionary Algorithm. The paper concludes with the hopeful new trend of research that demand effective use of MODE; inclusion of benefits derived from farm byproducts and production costs into the model.

Optimal allocation of energy sources for sustainable development in South Korea: Focus on the electric power generation industry

International Nuclear Information System (INIS)

Ahn, Joongha; Woo, JongRoul; Lee, Jongsu

2015-01-01

National energy planning has become increasingly complex owing to a pressing need to incorporate sustainability considerations. In this context, we applied least-cost and cost-risk optimization models to allocate energy sources for sustainable development in the Korean electric power generation industry. The least-cost model determined an electricity generation mix from 2012 to 2030 that incurs minimum generation cost to meet electricity demand. The cost-risk model determined electricity generation mixes in 2030 considering the risks associated with each energy source in order to lessen external risks. In deriving these optimal electricity generation mixes, we considered both conventional and renewable energy sources in conjunction with physical and policy constraints that realistically reflect Korean circumstances. Moreover, we accounted for CO 2 and external costs within the electricity generation costs for each energy source. For sustainable development in Korea, we conclude that a portion of the coal and gas in the electricity generation mix must be substituted with nuclear and renewable energy. Furthermore, we found that least-cost allocation is sub-optimal from cost-risk perspective and that it limits the adoption of renewables. Finally, we also discuss the implications of decisions taken by the Korean government regarding the electricity generation mix for next-generation energy planning to achieve sustainability. - Highlights: • Optimal least-cost/cost-risk energy mix for sustainable development in Korea. • We account for CO 2 and external costs of generation from each energy source. • Externalities and physical/policy constraints in Korea produce realistic energy mix. • Nuclear and renewables should replace coal and gas for sustainability in Korea. • Least-cost approach limits uptake of renewables and produces high-risk energy mix

76 FR 54999 - Notice of 2011 National Organic Certification Cost-Share Program

Science.gov (United States)

2011-09-06

...] Notice of 2011 National Organic Certification Cost-Share Program AGENCY: Agricultural Marketing Service... for the National Organic Certification Cost- Share Program. SUMMARY: This Notice invites all States of...) for the allocation of National Organic Certification Cost-Share Funds. Beginning in Fiscal Year 2008...

Allocating multiple units

DEFF Research Database (Denmark)

Tranæs, Torben; Krishna, Kala

2002-01-01

This paper studies the allocation and rent distribution in multi-unit, combinatorial-bid auctions under complete information. We focus on the natural multi-unit analogue of the first-price auction, where buyers bid total payments, pay their bids, and where the seller allocates goods to maximize his...... auction, which is the multi unit analogue of a second-price auction. Furthermore, we characterize these equilibria when valuations take a number of different forms: diminishing marginal valuations, increasing average valuations, and marginal valuations with single turning points...

ESG Allocations

Data.gov (United States)

Department of Housing and Urban Development — This report displays the Emergency Solutions Grants (ESG), formerly Emergency Shelter Grants, allocation by jurisdiction. The website allows users to look at...

Maternal investment in the swordtail fish Xiphophorus multilineatus: support for the differential allocation hypothesis.

Science.gov (United States)

Rios-Cardenas, Oscar; Brewer, Jason; Morris, Molly R

2013-01-01

The differential allocation hypothesis predicts that reproductive investment will be influenced by mate attractiveness, given a cost to reproduction and a tradeoff between current and future reproduction. We tested the differential allocation hypothesis in the swordtail fish Xiphophorus multilineatus, where males have genetically influenced (patroclinous inheritance) alternative mating tactics (ARTs) maintained by a tradeoff between being more attractive to females (mature later as larger courting males) and a higher probability of reaching sexual maturity (mature earlier as smaller sneaker males). Males in X. multilineatus do not provide parental care or other resources to the offspring. Allelic variation and copy number of the Mc4R gene on the Y-chromosome influences the size differences between males, however there is no variation in this gene on the X-chromosome. Therefore, to determine if mothers invested more in offspring of the larger courter males, we examined age to sexual maturity for daughters. We confirmed a tradeoff between number of offspring and female offspring's age to sexual maturity, corroborating that there is a cost to reproduction. In addition, the ART of their fathers significantly influenced the age at which daughters reached sexual maturity, suggesting increased maternal investment to daughters of courter males. The differential allocation we detected was influenced by how long the wild-caught mother had been in the laboratory, as there was a brood order by father genotype (ART) interaction. These results suggest that females can adjust their reproductive investment strategy, and that differential allocation is context specific. We hypothesize that one of two aspects of laboratory conditions produced this shift: increased female condition due to higher quality diet, and/or assessment of future mating opportunities due to isolation from males.

Maternal investment in the swordtail fish Xiphophorus multilineatus: support for the differential allocation hypothesis.

Directory of Open Access Journals (Sweden)

Oscar Rios-Cardenas

Full Text Available The differential allocation hypothesis predicts that reproductive investment will be influenced by mate attractiveness, given a cost to reproduction and a tradeoff between current and future reproduction. We tested the differential allocation hypothesis in the swordtail fish Xiphophorus multilineatus, where males have genetically influenced (patroclinous inheritance alternative mating tactics (ARTs maintained by a tradeoff between being more attractive to females (mature later as larger courting males and a higher probability of reaching sexual maturity (mature earlier as smaller sneaker males. Males in X. multilineatus do not provide parental care or other resources to the offspring. Allelic variation and copy number of the Mc4R gene on the Y-chromosome influences the size differences between males, however there is no variation in this gene on the X-chromosome. Therefore, to determine if mothers invested more in offspring of the larger courter males, we examined age to sexual maturity for daughters. We confirmed a tradeoff between number of offspring and female offspring's age to sexual maturity, corroborating that there is a cost to reproduction. In addition, the ART of their fathers significantly influenced the age at which daughters reached sexual maturity, suggesting increased maternal investment to daughters of courter males. The differential allocation we detected was influenced by how long the wild-caught mother had been in the laboratory, as there was a brood order by father genotype (ART interaction. These results suggest that females can adjust their reproductive investment strategy, and that differential allocation is context specific. We hypothesize that one of two aspects of laboratory conditions produced this shift: increased female condition due to higher quality diet, and/or assessment of future mating opportunities due to isolation from males.

Optimal load allocation of multiple fuel boilers.

Science.gov (United States)

Dunn, Alex C; Du, Yan Yi

2009-04-01

This paper presents a new methodology for optimally allocating a set of multiple industrial boilers that each simultaneously consumes multiple fuel types. Unlike recent similar approaches in the utility industry that use soft computing techniques, this approach is based on a second-order gradient search method that is easy to implement without any specialized optimization software. The algorithm converges rapidly and the application yields significant savings benefits, up to 3% of the overall operating cost of industrial boiler systems in the examples given and potentially higher in other cases, depending on the plant circumstances. Given today's energy prices, this can yield significant savings benefits to manufacturers that raise steam for plant operations.

48 CFR 52.216-26 - Payments of Allowable Costs Before Definitization.

Science.gov (United States)

2010-10-01

... and placed in the production process for use on the contract; (iii) Direct labor; (iv) Direct travel; (v) Other direct in-house costs; and (vi) Properly allocable and allowable indirect costs as shown on... Costs Before Definitization. 52.216-26 Section 52.216-26 Federal Acquisition Regulations System FEDERAL...

Large centric diatoms allocate more cellular nitrogen to photosynthesis to counter slower RUBISCO turnover rates

Directory of Open Access Journals (Sweden)

Yaping eWu

2014-12-01

Full Text Available Diatoms contribute ~40% of primary production in the modern ocean and encompass the largest cell size range of any phytoplankton group. Diatom cell size influences their nutrient uptake, photosynthetic light capture, carbon export efficiency, and growth responses to increasing pCO2. We therefore examined nitrogen resource allocations to the key protein complexes mediating photosynthesis across six marine centric diatoms, spanning 5 orders of magnitude in cell volume, under past, current and predicted future pCO2 levels, in balanced growth under nitrogen repletion. Membrane bound photosynthetic protein concentrations declined with cell volume in parallel with cellular concentrations of total protein, total nitrogen and chlorophyll. Larger diatom species, however, allocated a greater fraction (by 3.5 fold of their total cellular nitrogen to the soluble RUBISCO carbon fixation complex than did smaller species. Carbon assimilation per unit of RUBISCO large subunit (C RbcL-1 s-1 decreased with cell volume, from ~8 to ~2 C RbcL-1 s-1 from the smallest to the largest cells. Whilst a higher allocation of cellular nitrogen to RUBISCO in larger cells increases the burden upon their nitrogen metabolism, the higher RUBISCO allocation buffers their lower achieved RUBISCO turnover rate to enable larger diatoms to maintain carbon assimilation rates per total protein comparable to small diatoms. Individual species responded to increased pCO2, but cell size effects outweigh pCO2 responses across the diatom species size range examined. In large diatoms a higher nitrogen cost for RUBISCO exacerbates the higher nitrogen requirements associated with light absorption, so the metabolic cost to maintain photosynthesis is a cell size-dependent trait.

75 FR 54591 - Notice of Agricultural Management Assistance Organic Certification Cost-Share Program

Science.gov (United States)

2010-09-08

...] Notice of Agricultural Management Assistance Organic Certification Cost-Share Program AGENCY... Agricultural Management Assistance Organic Certification Cost-Share Program. SUMMARY: This Notice invites the... Agreement with the Agricultural Marketing Service (AMS) for the Allocation of Organic Certification Cost...

Impact of CO2 quota allocation to new entrants in the electricity market

Energy Technology Data Exchange (ETDEWEB)

Lindboe, H.H.; Werling, J.; Kofoed-Wiuff, A. [Ea Energy Analyses (Denmark); Bregnbaek, L. [Energy Modelling (Denmark)

2007-08-28

In 2003, the EU adopted a directive on a greenhouse gas emissions trading scheme (ETS) encompassing all major energy-producing units and the majority of the energy-intensive industry. The EU ETS is based on the recognition that creating a price for carbon through the establishment of a market for emission reductions provides the most cost-effective way of complying with international greenhouse gas commitments (EU 2005, EU action against climate change). All countries have opted to allocate CO{sub 2}-allowances to new power plants. The present project explores the consequences of allocation to new entrants on market players' investments in the electric market, the welfare-economic consequences and impacts on long-term CO{sub 2}-emission from the electricity sector. (au)

A case study of supply chain simulation for determining the best stock allocation

Directory of Open Access Journals (Sweden)

Puryani

2018-01-01

Full Text Available You Dare is a Small and Medium Enterprise (SME engaged in fashion, namely the sale of shoes. The problems that occurred in Dare are their limit on the amount of the shoes supply from suppliers and the inventory allocation policies are unplanned, so the profit is not maximized. This study simulates inventory allocation policy that Dare applies to see the impact on profits of Dare then proceed with the design of new system scenarios. The new scenario aims to implement policies more appropriately to increase the profits of Dare. Simulations are performed with ProModel software.The results of this study indicate that the policy of only using intuition cannot maximize the profits. An appropriate policy to increase profits of Dare is to consider the demand and cost allocation. Based on simulation results, Dare will only have an average profit of IDR 52.187.000, whereas if Dare uses the proposed policy, the average profit will increase to IDR 55.948.000 within two years.

Cost Effectiveness of Alternative Route Special Education Teacher Preparation

Science.gov (United States)

Sindelar, Paul T.; Dewey, James F.; Rosenberg, Michael S.; Corbett, Nancy L.; Denslow, David; Lotfinia, Babik

2012-01-01

In this study, the authors estimated costs of alternative route preparation to provide states a basis for allocating training funds to maximize production. Thirty-one special education alternative route program directors were interviewed and completed cost tables. Two hundred and twenty-four program graduates were also surveyed. The authors…

78 FR 5164 - Notice of Agricultural Management Assistance Organic Certification Cost-Share Program

Science.gov (United States)

2013-01-24

...] Notice of Agricultural Management Assistance Organic Certification Cost-Share Program AGENCY... Departments of Agriculture for the Agricultural Management Assistance Organic Certification Cost-Share Program... organic certification cost-share funds. The AMS has allocated $1.425 million for this organic...

Resolving the "Cost-Effective but Unaffordable" Paradox: Estimating the Health Opportunity Costs of Nonmarginal Budget Impacts.

Science.gov (United States)

Lomas, James; Claxton, Karl; Martin, Stephen; Soares, Marta

2018-03-01

Considering whether or not a proposed investment (an intervention, technology, or program of care) is affordable is really asking whether the benefits it offers are greater than its opportunity cost. To say that an investment is cost-effective but not affordable must mean that the (implicit or explicit) "threshold" used to judge cost-effectiveness does not reflect the scale and value of the opportunity costs. Existing empirical estimates of health opportunity costs are based on cross-sectional variation in expenditure and mortality outcomes by program budget categories (PBCs) and do not reflect the likely effect of nonmarginal budget impacts on health opportunity costs. The UK Department of Health regularly updates the needs-based target allocation of resources to local areas of the National Health Service (NHS), creating two subgroups of local areas (those under target allocation and those over). These data provide the opportunity to explore how the effects of changes in health care expenditure differ with available resources. We use 2008-2009 data to evaluate two econometric approaches to estimation and explore a range of criteria for accepting subgroup specific effects for differences in expenditure and outcome elasticities across the 23 PBCs. Our results indicate that health opportunity costs arising from an investment imposing net increases in expenditure are underestimated unless account is taken of likely nonmarginal effects. They also indicate the benefits (reduced health opportunity costs or increased value-based price of a technology) of being able to "smooth" these nonmarginal budget impacts by health care systems borrowing against future budgets or from manufacturers offering "mortgage" type arrangements. Copyright © 2018 International Society for Pharmacoeconomics and Outcomes Research (ISPOR). Published by Elsevier Inc. All rights reserved.

Green supplier selection and order allocation in a low-carbon paper industry

DEFF Research Database (Denmark)

Govindan, Kannan; Sivakumar, R.

2016-01-01

is to engage the case company with their supplier networks to diminish the greenhouse gases (GHG) emissions and cost in their production process. It proposes a model to support the selection of the best green supplier and an allocation of order among the potential suppliers. The proposed model contains a two......-phase hybrid approach. The first phase presents the rating and selection of potential suppliers by considering economics (cost), operational factors (quality and delivery), and environmental criteria (recycle capability and GHG emission control) using Fuzzy Technique for Order of Preference by Similarity....... Finally, a conclusion and a suggested direction of future research are introduced....

Use of advanced chemical fingerprinting in PAH source identification and allocation at a coal tar processing site

International Nuclear Information System (INIS)

Brown, J.S.; Boehm, P.D.; Douglas, G.S.

1995-01-01

Advanced chemical fingerprinting analyses were used to determine source allocation at a former coal tar processing facility which had been converted to a petroleum recycling site. Soil samples from the site had high petroleum hydrocarbon concentrations and elevated levels of polynuclear aromatic hydrocarbons (PAH). Comparisons of PAH distributions were used to differentiate the coal tar hydrocarbons from the petroleum hydrocarbons in soil samples. A more specific technique was needed to accurately allocate the contribution of the two sources to the observed PAH contamination in the soil. Petroleum biomarkers (steranes and triterpanes) which are present in crude oils and many refined petroleum products but are absent in coal tar were used to quantitatively allocate the source of the PAH contamination based on the relative ratio of the PAH to the biomarkers in soil samples. Using the resulting coal tar/petroleum source ratio the contribution of petroleum to the overall PAH contamination at the site was calculated. A multivariate statistical technique (principal component analysis or PCA) was used to provide an independent validation of the source allocation. The results of the source allocation provided a foundation for the site clean-up and remediation costs

A Method for Optimal Allocation between Instream and Offstream Uses in the Maipo River in Central Chile

Science.gov (United States)

Génova, P. P.; Olivares, M. A.

2016-12-01

Minimum instream flows (MIF) have been established in Chile with the aim of protecting aquatic ecosystems. In practice, since current water law only allocates water rights to offstream water uses, MIF becomes the only instrument for instream water allocation. However, MIF do not necessarily maintain an adequate flow for instream uses. Moreover, an efficient allocation of water for instream uses requires the quantification of the benefits obtained from those uses, so that tradeoffs between instream and offstream water uses are properly considered. A model of optimal allocation between instream and offstream uses is elaborated. The proposed method combines two pieces of information. On one hand, benefits of instream use are represented by qualitative recreational benefit curves as a function of instream flow. On the other hand, the opportunity cost given by lost benefits of offstream uses is employed to develop a supply curve for instream flows. We applied this method to the case of the Maipo River, where the main water uses are recreation, hydropower production and drinking water. Based on available information we obtained the qualitative benefits of various recreational activities as a function of flow attributes. Then we developed flow attributes curves as a function of instream flow for a representative number of sections in the river. As a result we obtained the qualitative recreational benefit curve for each section. The marginal cost curve for instream flows was developed from the benefit functions of hydropower production interfering with recreation in the Maipo River. The purpose of this supply curve is to find a range of instream flow that will provide a better quality condition for recreation experience at a lower opportunity cost. Results indicate that offstream uses adversely influence recreational activities in the Maipo River in certain months of the year, significantly decreasing the quality of these in instream uses. As expected, the impact depends

Dissociating Compatibility Effects and Distractor Costs in the Additional Singleton Paradigm

Directory of Open Access Journals (Sweden)

Charles eFolk

2013-07-01

Full Text Available The interpretation of identity compatibility effects associated with irrelevant items outside the nominal focus of attention has fueled much of the debate over early versus late selection and perceptual load theory. However, compatibility effects have also played a role in the debate over the extent to which the involuntary allocation of spatial attention (i.e., attentional capture is completely stimulus-driven or whether it is contingent on top-down control settings. For example, in the context of the additional singleton paradigm, irrelevant color singletons have been found to produce not only an overall cost in search performance but also significant compatibility effects. This combination of search costs and compatibility effects has been taken as evidence that spatial attention is indeed allocated in a bottom-up fashion to the salient but irrelevant singletons. However, it is possible that compatibility effects in the additional singleton paradigm reflect parallel processing of identity associated with low perceptual load rather than an involuntary shift of spatial attention. In the present experiments, manipulations of load were incorporated into the traditional additional singleton paradigm. Under low load conditions, both search costs and compatibility effects were obtained, replicating previous studies. Under high load conditions, search costs were still present, but compatibility effects were eliminated. This dissociation suggests that the costs associated with irrelevant singletons may reflect filtering processes rather than the allocation of spatial attention.

The Cost of Joint Replacement: Comparing Two Approaches to Evaluating Costs of Total Hip and Knee Arthroplasty.

Science.gov (United States)

Palsis, John A; Brehmer, Thomas S; Pellegrini, Vincent D; Drew, Jacob M; Sachs, Barton L

2018-02-21

In an era of mandatory bundled payments for total joint replacement, accurate analysis of the cost of procedures is essential for orthopaedic surgeons and their institutions to maintain viable practices. The purpose of this study was to compare traditional accounting and time-driven activity-based costing (TDABC) methods for estimating the total costs of total hip and knee arthroplasty care cycles. We calculated the overall costs of elective primary total hip and total knee replacement care cycles at our academic medical center using traditional and TDABC accounting methods. We compared the methods with respect to the overall costs of hip and knee replacement and the costs for each major cost category. The traditional accounting method resulted in higher cost estimates. The total cost per hip replacement was $22,076 (2014 USD) using traditional accounting and was $12,957 using TDABC. The total cost per knee replacement was $29,488 using traditional accounting and was $16,981 using TDABC. With respect to cost categories, estimates using traditional accounting were greater for hip and knee replacement, respectively, by $3,432 and $5,486 for personnel, by $3,398 and $3,664 for space and equipment, and by $2,289 and $3,357 for indirect costs. Implants and consumables were derived from the actual hospital purchase price; accordingly, both methods produced equivalent results. Substantial cost differences exist between accounting methods. The focus of TDABC only on resources used directly by the patient contrasts with the allocation of all operating costs, including all indirect costs and unused capacity, with traditional accounting. We expect that the true costs of hip and knee replacement care cycles are likely somewhere between estimates derived from traditional accounting methods and TDABC. TDABC offers patient-level granular cost information that better serves in the redesign of care pathways and may lead to more strategic resource-allocation decisions to optimize

76 FR 55000 - Notice of Agricultural Management Assistance Organic Certification Cost-Share Program

Science.gov (United States)

2011-09-06

...] Notice of Agricultural Management Assistance Organic Certification Cost-Share Program AGENCY... Departments of Agriculture for the Agricultural Management Assistance Organic Certification Cost-Share Program... organic certification cost-share funds. The AMS has allocated $1.5 million for this organic certification...

Optimum Resource Allocation and Eliminating Waste Inside Food Industry

Directory of Open Access Journals (Sweden)

Chandru Nagarajan Sathiyabama

2013-06-01

Full Text Available This article seeks to allocate optimum resources for wrapping section and suggesting a suitable method that need to be in place for successful elimination of waste inside the food industry wrapping section. It also includes identifying the main reasons for various types of wastages inside wrapping section and cost of all the wastages. The paper is based on the observation and research using the approach of lean tools and techniques. The methodology used for evaluating data is value stream mapping and some statistical SPSS tools for analysis. Data’s are real and are gathered from three different production shifts inside a food industry wrapping section. The main reasons for wastages inside the wrapping section are highlighted. Finally, the paper was concluded by estimating total cost of wastages and recommended suitable way to save the wastage costs. The need of change of jaws inside the wrapping machines, regular maintenance of all machines throughout the industry and training the personnel are recommended. The possible methods along with its benefits to reduce waste, operators, improve productivity and business growth was also highlighted.

Allocating nuclear power plant costs over time

International Nuclear Information System (INIS)

Nellis, R.E.

1983-01-01

The nuclear generating plants coming into service in the 1980s have book values amounting to several billion dollars, doubling the rate bases of the owner utilities in some instances. The impact that this is producing on electric rates is of concern to consumers, regulators, and utilities alike. A review of the basic nature of a productive asset, the purpose of depreciation accounting, and the composition of interest rates leads to a method of constructing capital-recovery schedules which has come to be termed economic depreciation. This methodology departs from conventional methodology only in that it accepts inflation as a fact of life. This article indicates that application of the procedure to an actual nuclear reactor provides benefits for all classes of ratepayers in that initial capital-recovery costs to ratepayers are substantially lower and, in terms of dollars of constant purchasing power, the total amount paid by customers for return on investment is substantially the same. For the utility, whereas initial capital recovery is lower, total capital recovery is somewhat greater, and the utility is no worse off if it must raise some working capital in the capital markets. 6 references, 4 figures, 2 tables

Documentation of the Resource Allocation and Mine Costing (RAMC) model (Methodology description)

International Nuclear Information System (INIS)

1992-01-01

The RAMC is used to develop coal supply curves for EIA's coal supply models. It can be used to analyze the impact of changes in coal supply or costs resulting from changes in taxes, production and preparation costs, productivity, coal reserves, and other supply-related factors

Allocating HIV prevention funds in the United States: recommendations from an optimization model.

Directory of Open Access Journals (Sweden)

Arielle Lasry

Full Text Available The Centers for Disease Control and Prevention (CDC had an annual budget of approximately $327 million to fund health departments and community-based organizations for core HIV testing and prevention programs domestically between 2001 and 2006. Annual HIV incidence has been relatively stable since the year 2000 and was estimated at 48,600 cases in 2006 and 48,100 in 2009. Using estimates on HIV incidence, prevalence, prevention program costs and benefits, and current spending, we created an HIV resource allocation model that can generate a mathematically optimal allocation of the Division of HIV/AIDS Prevention's extramural budget for HIV testing, and counseling and education programs. The model's data inputs and methods were reviewed by subject matter experts internal and external to the CDC via an extensive validation process. The model projects the HIV epidemic for the United States under different allocation strategies under a fixed budget. Our objective is to support national HIV prevention planning efforts and inform the decision-making process for HIV resource allocation. Model results can be summarized into three main recommendations. First, more funds should be allocated to testing and these should further target men who have sex with men and injecting drug users. Second, counseling and education interventions ought to provide a greater focus on HIV positive persons who are aware of their status. And lastly, interventions should target those at high risk for transmitting or acquiring HIV, rather than lower-risk members of the general population. The main conclusions of the HIV resource allocation model have played a role in the introduction of new programs and provide valuable guidance to target resources and improve the impact of HIV prevention efforts in the United States.

43 CFR 426.6 - Leasing and full-cost pricing.

Science.gov (United States)

2010-10-01

...) deficits funded. O&M deficits funded are the annual O&M costs including project-use pumping power allocated... payments due the United States. (6) In determining full-cost charges, the following factors will be... of the contract, whichever is later, to the anticipated date of project repayment; and (D) In cases...

Cost accounting of radiological examinations. Cost analysis of radiological examinations of intermediate referral hospitals and general practice.

Science.gov (United States)

Lääperi, A L

1996-01-01

The purpose of this study was to analyse the cost structure of radiological procedures in the intermediary referral hospitals and general practice and to develop a cost accounting system for radiological examinations that takes into consideration all relevant cost factors and is suitable for management of radiology departments and regional planning of radiological resources. The material comprised 174,560 basic radiological examinations performed in 1991 at 5 intermediate referral hospitals and 13 public health centres in the Pirkanmaa Hospital District in Finland. All radiological departments in the hospitals were managed by a specialist in radiology. The radiology departments at the public health care centres operated on a self-referral basis by general practitioners. The data were extracted from examination lists, inventories and balance sheets; parts of the data were estimated or calculated. The radiological examinations were compiled according to the type of examination and equipment used: conventional, contrast medium, ultrasound, mammography and roentgen examinations with mobile equipment. The majority of the examinations (87%) comprised conventional radiography. For cost analysis the cost items were grouped into 5 cost factors: personnel, equipment, material, real estate and administration costs. The depreciation time used was 10 years for roentgen equipment, 5 years for ultrasound equipment and 5 to 10 years for other capital goods. An annual interest rate of 10% was applied. Standard average values based on a sample at 2 hospitals were used for the examination-specific radiologist time, radiographer time and material costs. Four cost accounting versions with varying allocation of the major cost items were designed. Two-way analysis of variance of the effect of different allocation methods on the costs and cost structure of the examination groups was performed. On the basis of the cost analysis a cost accounting program containing both monetary and

An Analysis and Allocation System for Library Collections Budgets: The Comprehensive Allocation Process (CAP)

Science.gov (United States)

Lyons, Lucy Eleonore; Blosser, John

2012-01-01

The "Comprehensive Allocation Process" (CAP) is a reproducible decision-making structure for the allocation of new collections funds, for the reallocation of funds within stagnant budgets, and for budget cuts in the face of reduced funding levels. This system was designed to overcome common shortcomings of current methods. Its philosophical…

Impact of electricity prices and volumetric water allocation on energy and groundwater demand management: analysis from Western India

International Nuclear Information System (INIS)

Kumar, M.D.

2005-01-01

In recent years, power tariff policy has been increasingly advocated as a mean to influence groundwater use and withdrawal decisions of farmers in view of the failure of existing direct and indirect regulations on groundwater withdrawal in India. Many researchers argue that pro rata electricity tariff, with built in positive marginal cost of pumping could bring about efficient use of the resource, though some argue that the levels of tariff in which demand becomes elastic to pricing are too high to be viable from political and socio-economic points of view. The paper presents a theoretical model to analyze farmers' response to changes in power tariff and water allocation regimes vis a vis energy and groundwater use. It validates the model by analyzing water productivity in groundwater irrigation under different electricity pricing structures and water allocation regimes. Water productivity was estimated using primary data of gross crop inputs, cost of all inputs, and volumetric water inputs. The analysis shows that unit pricing of electricity influences groundwater use efficiency and productivity positively. It also shows that the levels of pricing at which demand for electricity and groundwater becomes elastic to tariff are socio-economically viable. Further, water productivity impacts of pricing would be highest when water is volumetrically allocated with rationing. Therefore, an effective power tariff policy followed by enforcement of volumetric water allocation could address the issue of efficiency, sustainability and equity in groundwater use in India

Potential impact of (CET) carbon emissions trading on China's power sector: A perspective from different allowance allocation options

International Nuclear Information System (INIS)

Cong, Rong-Gang; Wei, Yi-Ming

2010-01-01

In Copenhagen climate conference China government promised that China would cut down carbon intensity 40-45% from 2005 by 2020. CET (carbon emissions trading) is an effective tool to reduce emissions. But because CET is not fully implemented in China up to now, how to design it and its potential impact are unknown to us. This paper studies the potential impact of introduction of CET on China's power sector and discusses the impact of different allocation options of allowances. Agent-based modeling is one appealing new methodology that has the potential to overcome some shortcomings of traditional methods. We establish an agent-based model, CETICEM (CET Introduced China Electricity Market), of introduction of CET to China. In CETICEM, six types of agents and two markets are modeled. We find that: (1) CET internalizes environment cost; increases the average electricity price by 12%; and transfers carbon price volatility to the electricity market, increasing electricity price volatility by 4%. (2) CET influences the relative cost of different power generation technologies through the carbon price, significantly increasing the proportion of environmentally friendly technologies; expensive solar power generation in particular develops significantly, with final proportion increasing by 14%. (3) Emission-based allocation brings about both higher electricity and carbon prices than by output-based allocation which encourages producers to be environmentally friendly. Therefore, output-based allocation would be more conducive to reducing emissions in the Chinese power sector. (author)

Introducing priority setting and resource allocation in home and community care programs.

Science.gov (United States)

Urquhart, Bonnie; Mitton, Craig; Peacock, Stuart

2008-01-01

To use evidence from research to identify and implement priority setting and resource allocation that incorporates both ethical practices and economic principles. Program budgeting and marginal analysis (PBMA) is based on two key economic principles: opportunity cost (i.e. doing one thing instead of another) and the margin (i.e. resource allocation should result in maximum benefit for available resources). An ethical framework for priority setting and resource allocation known as Accountability for Reasonableness (A4R) focuses on making sure that resource allocations are based on a fair decision-making process. It includes the following four conditions: publicity; relevance; appeals; and enforcement. More recent literature on the topic suggests that a fifth condition, that of empowerment, should be added to the Framework. The 2007-08 operating budget for Home and Community Care, excluding the residential sector, was developed using PBMA and incorporating the A4R conditions. Recommendations developed using PBMA were forwarded to the Executive Committee, approved and implemented for the 2007-08 fiscal year operating budget. In addition there were two projects approved for approximately $200,000. PBMA is an improvement over previous practice. Managers of Home and Community Care are committed to using the process for the 2008-09 fiscal year operating budget and expanding its use to include mental health and addictions services. In addition, managers of public health prevention and promotion services are considering using the process.

Improved Cost Management at Small and Medium Sized Road Transport Companies: Case Hungary

Directory of Open Access Journals (Sweden)

Zoltan Bokor

2015-10-01

Full Text Available Small and medium sized road freight transport companies located in Hungary are facing strong competition on the logistics market. An advanced cost management system supporting decisions on capacity allocations or pricing may be a competitive advantage for them and indirectly for the whole economy as well. Still, they generally apply simple, traditional cost calculation regimes, potentially sufficient in case of a homogeneous service portfolio. Nevertheless, road haulage companies with heterogeneous service structures may witness information distortions when using traditional costing methods. So it might be recommended for them to introduce better costing principles. To support an improved transport costing, a multi-level full cost allocation model has been set up and tested in this paper. The research results have pointed out that such a methodological development accompanied by the extension of the data collection mechanism can contribute to making the cost management systems of road freight transport companies more effective.

Resource Allocation and Time Utilization in IGE and Non-IGE Schools. Technical Paper No. 410.

Science.gov (United States)

Rossmiller, Richard A.; Geske, Terry G.

This study addressed two basic questions; (1) Do individually guided education (IGE) schools cost more or exhibit different expenditure patterns than non-IGE schools? (2) Do instructional personnel in IGE schools allocate their time differently than instructional personnel in non-IGE schools? Data were obtained from a random sample of 41 IGE…

Endogeneously arising network allocation rules

NARCIS (Netherlands)

Slikker, M.

2006-01-01

In this paper we study endogenously arising network allocation rules. We focus on three allocation rules: the Myerson value, the position value and the component-wise egalitarian solution. For any of these three rules we provide a characterization based on component efficiency and some balanced

Risk allocation under liquidity constraints

NARCIS (Netherlands)

Csóka, P.; Herings, P.J.J.

2013-01-01

Risk allocation games are cooperative games that are used to attribute the risk of a financial entity to its divisions. In this paper, we extend the literature on risk allocation games by incorporating liquidity considerations. A liquidity policy specifies state-dependent liquidity requirements that

31 CFR 205.18 - Are administrative costs subject to this part?

Science.gov (United States)

2010-07-01

... or other system under an approved cost allocation plan, the State will draw down funds to meet cash... 31 Money and Finance: Treasury 2 2010-07-01 2010-07-01 false Are administrative costs subject to... Treasury-State Agreement § 205.18 Are administrative costs subject to this part? (a) A State and FMS may...

INDIRECT COSTS ALLOCATION AND DECISION MAKING IN AGRICULTURAL PRODUCTION

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M. Karić

2001-06-01

Full Text Available The paper introduces a research on the changes occurred inside the accounting system of agricultural organisations in the transitional period. Changes of structure and accounting information system being results of privatisation processes were analysed. The introduction of modern methods in the preparation of relevant management information represents one of the preconditions for development of the privatised agricultural organisation during the transition period. Information prepared by the accounting, especially adapted to management requirements, is essential for rational decision making. Modern management system of reporting is fundamental task of management and a precondition for securing competitive production in agricultural industry. For this reason, it is necessary to define areas of responsibility and to enable application of a modern techniques for calculating expenses. The purpose of this paper is to emphasise the specialised use of accounting information by managers and to develop methods of management reporting in agricultural organisations. We propose an emphasis upon the application of modern management accounting techniques rather than financial accounting reporting approach. We support the contention that the need for high-quality management accounting is not debatable and tend to explain how and why accounting information is developed for the individual parts of a business entity, that is for each department or enterprise of an agricultural organisation. The responsibility accounting system should be introduced in agricultural business entities within our conditions, especially in larger organisations, as a measure of securing competitive production. We emphasise the importance of distinguishing between direct and indirect expenses and of using appropriate methods to allocate expenses among departments or enterprises. The research is based on information directly received from the largest agricultural companies in the area of

Measuring the Return on Information Technology: A Knowledge-Based Approach for Revenue Allocation at the Process and Firm Level

National Research Council Canada - National Science Library

Pavlou, Paul A; Housel, Thomas J; Rodgers, Waymond; Jansen, Erik

2005-01-01

...., firm or process level). To address this issue, the study aims to develop a method for allocating the revenue and cost of IT initiatives at any level of analysis using a common unit of measurement...

[Cost of therapy for neurodegenerative diseases. Applying an activity-based costing system].

Science.gov (United States)

Sánchez-Rebull, María-Victoria; Terceño Gómez, Antonio; Travé Bautista, Angeles

2013-01-01

To apply the activity based costing (ABC) model to calculate the cost of therapy for neurodegenerative disorders in order to improve hospital management and allocate resources more efficiently. We used the case study method in the Francolí long-term care day center. We applied all phases of an ABC system to quantify the cost of the activities developed in the center. We identified 60 activities; the information was collected in June 2009. The ABC system allowed us to calculate the average cost per patient with respect to the therapies received. The most costly and commonly applied technique was psycho-stimulation therapy. Focusing on this therapy and on others related to the admissions process could lead to significant cost savings. ABC costing is a viable method for costing activities and therapies in long-term day care centers because it can be adapted to their structure and standard practice. This type of costing allows the costs of each activity and therapy, or combination of therapies, to be determined and aids measures to improve management. Copyright © 2012 SESPAS. Published by Elsevier Espana. All rights reserved.

24 CFR 791.404 - Field Office allocation planning.

Science.gov (United States)

2010-04-01

... 24 Housing and Urban Development 4 2010-04-01 2010-04-01 false Field Office allocation planning... Allocation of Budget Authority for Housing Assistance § 791.404 Field Office allocation planning. (a) General objective. The allocation planning process should provide for the equitable distribution of available budget...

An intuitionistic fuzzy multi-objective non-linear programming model for sustainable irrigation water allocation under the combination of dry and wet conditions

Science.gov (United States)

Li, Mo; Fu, Qiang; Singh, Vijay P.; Ma, Mingwei; Liu, Xiao

2017-12-01

Water scarcity causes conflicts among natural resources, society and economy and reinforces the need for optimal allocation of irrigation water resources in a sustainable way. Uncertainties caused by natural conditions and human activities make optimal allocation more complex. An intuitionistic fuzzy multi-objective non-linear programming (IFMONLP) model for irrigation water allocation under the combination of dry and wet conditions is developed to help decision makers mitigate water scarcity. The model is capable of quantitatively solving multiple problems including crop yield increase, blue water saving, and water supply cost reduction to obtain a balanced water allocation scheme using a multi-objective non-linear programming technique. Moreover, it can deal with uncertainty as well as hesitation based on the introduction of intuitionistic fuzzy numbers. Consideration of the combination of dry and wet conditions for water availability and precipitation makes it possible to gain insights into the various irrigation water allocations, and joint probabilities based on copula functions provide decision makers an average standard for irrigation. A case study on optimally allocating both surface water and groundwater to different growth periods of rice in different subareas in Heping irrigation area, Qing'an County, northeast China shows the potential and applicability of the developed model. Results show that the crop yield increase target especially in tillering and elongation stages is a prevailing concern when more water is available, and trading schemes can mitigate water supply cost and save water with an increased grain output. Results also reveal that the water allocation schemes are sensitive to the variation of water availability and precipitation with uncertain characteristics. The IFMONLP model is applicable for most irrigation areas with limited water supplies to determine irrigation water strategies under a fuzzy environment.

The cost of autism spectrum disorders.

Directory of Open Access Journals (Sweden)

Chiara Horlin

Full Text Available A diagnosis of an autism spectrum disorders is usually associated with substantial lifetime costs to an individual, their family and the community. However, there remains an elusive factor in any cost-benefit analysis of ASD diagnosis, namely the cost of not obtaining a diagnosis. Given the infeasibility of estimating the costs of a population that, by its nature, is inaccessible, the current study compares expenses between families whose children received a formal ASD diagnosis immediately upon suspecting developmental atypicality and seeking advice, with families that experienced a delay between first suspicion and formal diagnosis.A register based questionnaire study covering all families with a child with ASD in Western Australia.Families with one or more children diagnosed with an ASD, totalling 521 children diagnosed with an ASD; 317 records were able to be included in the final analysis.The median family cost of ASD was estimated to be AUD $34,900 per annum with almost 90% of the sum ($29,200 due to loss of income from employment. For each additional symptom reported, approximately $1,400 cost for the family per annum was added. While there was little direct influence on costs associated with a delay in the diagnosis, the delay was associated with a modest increase in the number of ASD symptoms, indirectly impacting the cost of ASD.A delay in diagnosis was associated with an indirect increased financial burden to families. Early and appropriate access to early intervention is known to improve a child's long-term outcomes and reduce lifetime costs to the individual, family and society. Consequently, a per symptom dollar value may assist in allocation of individualised funding amounts for interventions rather than a nominal amount allocated to all children below a certain age, regardless of symptom presentation, as is the case in Western Australia.

Mobile devices and computing cloud resources allocation for interactive applications

Directory of Open Access Journals (Sweden)

Krawczyk Henryk

2017-06-01

Full Text Available Using mobile devices such as smartphones or iPads for various interactive applications is currently very common. In the case of complex applications, e.g. chess games, the capabilities of these devices are insufficient to run the application in real time. One of the solutions is to use cloud computing. However, there is an optimization problem of mobile device and cloud resources allocation. An iterative heuristic algorithm for application distribution is proposed. The algorithm minimizes the energy cost of application execution with constrained execution time.

Environmentally based Cost-Benefit Analysis

International Nuclear Information System (INIS)

Magnell, M.

1993-11-01

The fundamentals of the basic elements of a new comprehensive economic assessment, MILA, developed in Sweden with inspiration from the Total Cost Assessment-model are presented. The core of the MILA approach is an expanded cost and benefit inventory. But MILA also includes a complementary addition of an internal waste stream analysis, a tool for evaluation of environmental conflicts in monetary terms, an extended time horizon and direct allocation of costs and revenues to products and processes. However, MILA does not ensure profitability for environmentally sound projects. Essentially, MILA is an approach of refining investment and profitability analysis of a project, investment or product. 109 refs., 38 figs

Type monotonic allocation schemes for multi-glove games

OpenAIRE

Brânzei, R.; Solymosi, T.; Tijs, S.H.

2007-01-01

Multiglove markets and corresponding games are considered.For this class of games we introduce the notion of type monotonic allocation scheme.Allocation rules for multiglove markets based on weight systems are introduced and characterized.These allocation rules generate type monotonic allocation schemes for multiglove games and are also helpful in proving that each core element of the corresponding game is extendable to a type monotonic allocation scheme.The T-value turns out to generate a ty...

An Integrated Model of Material Supplier Selection and Order Allocation Using Fuzzy Extended AHP and Multiobjective Programming

Directory of Open Access Journals (Sweden)