WorldWideScience

Sample records for cost finding

  1. An improved set of standards for finding cost for cost-effectiveness analysis.

    Science.gov (United States)

    Barnett, Paul G

    2009-07-01

    Guidelines have helped standardize methods of cost-effectiveness analysis, allowing different interventions to be compared and enhancing the generalizability of study findings. There is agreement that all relevant services be valued from the societal perspective using a long-term time horizon and that more exact methods be used to cost services most affected by the study intervention. Guidelines are not specific enough with respect to costing methods, however. The literature was reviewed to identify the problems associated with the 4 principal methods of cost determination. Microcosting requires direct measurement and is ordinarily reserved to cost novel interventions. Analysts should include nonwage labor cost, person-level and institutional overhead, and the cost of development, set-up activities, supplies, space, and screening. Activity-based cost systems have promise of finding accurate costs of all services provided, but are not widely adopted. Quality must be evaluated and the generalizability of cost estimates to other settings must be considered. Administrative cost estimates, chiefly cost-adjusted charges, are widely used, but the analyst must consider items excluded from the available system. Gross costing methods determine quantity of services used and employ a unit cost. If the intervention will affect the characteristics of a service, the method should not assume that the service is homogeneous. Questions are posed for future reviews of the quality of costing methods. The analyst must avoid inappropriate assumptions, especially those that bias the analysis by exclusion of costs that are affected by the intervention under study.

  2. Quality Cost in the Construction Industry ' Preliminary Findings in Malaysia

    Directory of Open Access Journals (Sweden)

    Mukhtar Che Ali

    2010-06-01

    Full Text Available One of the key areas being emphasis in ISO 9001 Quality Management System (QMS is performance measurement towards continual improvement. Among the primary measuring tools is quality cost approach. Quality cost has been well practice in manufacturing sector but slowly gain its importance in construction industry. In fact Project Management Body of Knowledge (PMBOK has reckoned quality cost as one of the tool and technique in few of its management processes. In view of such circumstances that has prompted an effort to undertake a study to ascertain the level of knowledge and practice on quality cost in Malaysian construction landscape. The targeted group of respondents was the personnel in the project management team. Capitalizing Construction Industry Development Board (CIDB National Electronic Tendering Initiatives (NETI road shows which were held in year 2007 throughout the country, the author was able to garner 263 respondents representing the project management team. Subsequently the data gathered from the completed forms were analyzed using Statistical Package for Social Science (SPSS software. General findings indicated that the level of knowledge and practice on quality cost among the project management team were relatively low. One of the main contributing factors was poor knowledge in the area related to quality cost. Despite of such scenario most of the respondents showed their interest in acquiring knowledge in the field of quality cost. Hence quality cost approach is at the infancy stage in Malaysian construction industry.

  3. Corporate finding and development costs, 1984-1986

    Energy Technology Data Exchange (ETDEWEB)

    Grecu, J.; Ziff, P.H.

    The purpose of this study is to compare the relative efficiency of 42 leading oil and gas producers in finding and developing new hydrocarbon reserves in western Canada over 1984-1986. In the absence of established and widely accepted Canadian norms for individual performance, a uniform methodology and calculated consistent corporate performance standards have been defined. The study focuses on full-cycle economics, and the study approach includes both exploration and development costs providing the most relevant measure for total company performance. Finding cost is also presented throughout the study as a special sub-case. The aggregate finding and development cost results of bbl oil equivalent (BOE) for the 1984-1986 period was higher than expected. There seems to be a significant gap between that figure and the going concern value of typical reserves in western Canada. It is calculated that a large number of companies were unable to replace their depleting hydrocarbon reserves at cost levels which would assure a 12% after-tax return on investment. Over the 3 year period analyzed, the finding and development cost figures rose steadily, while the BOE replacement ratios dropped. The revisions recorded between 1984-1986 were very significant, influencing materially both the costs and reserve additions. While oil discoveries and extensions were dropping, but revisions were strongly positive, the gas discoveries were on the rise and had substantial negative revisions. There are significant variations between the efficiencies of the 3 industry sectors. Each sector tends to have a characteristic cost and replacement profile, but within each group there are companies with unique strategies which outperform their peers. 9 figs.

  4. Intelligent Mobile Application for Route Finding and Transport Cost Analysis

    Directory of Open Access Journals (Sweden)

    Omisore M. O.

    2016-09-01

    Full Text Available The explosive rate of increase in number of habitats and vehicles in different areas of the developing countries like Nigeria has motivated government of such world engage in both rural and urban road construction for ease of navigation. This brings stresses in navigating such roads with public traffic hence noise pollution to the environment. For effective autonomous geo-spatial navigation service, we propose a web based model implemented as intelligent mobile application for route finding and transport cost analysis. A case study observed on data collated from different areas within Ile-Ife and its surroundings shows that the system aid users in making decision regarding transportation alternatives. This study shows how to help people living in such parts of the world reach their destinations when navigating unknown routes with reduced transportation cost

  5. Finding Low-Cost Medical Care (For Teens)

    Science.gov (United States)

    ... a wellness center (such as for drug or alcohol counseling, for example). continue College Student Health Centers Heading off to college? Many universities offer a low-cost insurance plan that can ...

  6. Cost-effectiveness of powered wheelchairs: findings of a study.

    Science.gov (United States)

    Andrich, Renzo; Salatino, Claudia; Converti, Rosa Maria; Saruggia, Maurizio

    2015-01-01

    This study surveyed a sample of 79 wheelchair users who had obtained powered wheelchairs from the National Health Service in an Italian Region in the period 2008-2013. The wheelchair prescriptions had been done on the basis of an assessment protocol agreed with the Local Health Authority. Follow-up interviews were carried out at the users' homes, in order to collect information about the wheelchair use and its effectiveness, usefulness and economic impact. The instruments used in the interviews included an introductory questionnaire (describing the wheelchair use), the QUEST (measuring the user's satisfaction), the PIADS (measuring the psychosocial impact, in terms of perceived changes in ability, adaptability and self-esteem), the FABS/M (detecting environmental facilitators and barriers) and the SCAI (estimating the economic impact). Overall, positive outcomes were detected for most users, especially in relation to their satisfaction and the psychosocial impact. A number of barriers were identified in various settings (at home, in public places, in natural spaces, in public transportation) that sometimes restrict the user mobility and thus may claim for corrective actions. Several environmental factors acting as facilitators were also identified. In relation to the economic impact, the provision of a powered wheelchair generated remarkable savings in social costs for most of the users, on average about 36.000 Euros per person on a projected 5-years span. This estimate results from the comparison between the social cost of the intervention (sum of the costs of all material and human resources involved in the provision and usage of the wheelchair) and the cost of non-intervention (the presumed social cost incurred in case no powered wheelchair had been provided and the user had to carry on with just a manual wheelchair). The study was also an opportunity to develop and try out a follow-up method that proved applicable within service delivery practice.

  7. 42 CFR 413.24 - Adequate cost data and cost finding.

    Science.gov (United States)

    2010-10-01

    ... basis of reimbursable cost must provide adequate cost data. This must be based on their financial and.... Adequate data capable of being audited is consistent with good business concepts and effective and efficient management of any organization, whether it is operated for profit or on a nonprofit basis. It is a...

  8. Comparison of E-Book Acquisitions Strategies Across Disciplines Finds Differences in Cost and Usage

    Directory of Open Access Journals (Sweden)

    Laura Costello

    2017-03-01

    found demand driven acquisitions to be a cost-effective strategy for e-books, particularly when cost per use is considered (Downey, Zhang, Urbano, & Klinger, 2014; Herrera, 2012. The findings also agree with studies that have found a good cost per use, but low percentage of use in package acquisitions (Lannon & McKinnon, 2013; Sprague & Hunter, 2008. Further research examining data from multiple institutions could help to determine whether low percentage of use in subscription collections is a discovery issue for individual libraries or a selection and packaging issue for publishers. The authors also found it difficult to justify firm ordering as a cost-effective strategy for e-book content. Though there have been strong critiques of using methods like cost per use and percentage of use to evaluate the value of firm ordered books (Fry, 2015 there is little evidence to support this strategy in the e-book environment, where turnaround time for purchases is generally much shorter. The authors identify the difficulty in drawing a line between firm orders and demand driven orders. Firm orders often represent demand from faculty members and students through traditional channels. The changes to the subject University’s acquisitions methods seem practical and in line with the findings they reported. The study presented a relatively small sample size, especially for materials that were purchased via firm order and demand driven acquisitions. Materials acquired in packages represented 13,027 out of 15,006 monographs in the study. Generalizability is a problem common to most, if not all of the single site acquisitions studies of this kind. More acquisitions research from consortiums and conglomerate data, like Michael Levine-Clark’s work with combined EBL and Ebrary data (Levine-Clark, 2015 will contribute more significantly to our understanding of the way disciplines and acquisitions strategies impact use. The findings from the subject University are strongly in line with

  9. The costs and potential savings of telemedicine for acute care neonatal consultation: preliminary findings.

    Science.gov (United States)

    Armfield, Nigel R; Donovan, Tim; Bensink, Mark E; Smith, Anthony C

    2012-12-01

    Telemedicine was used as a substitute for the telephone (usual care) for some acute care consultations from nurseries at four peripheral hospitals in Queensland. Over a 12-month study period, there were 19 cases of neonatal teleconsultation. Five (26%) cases of avoided infant transport were confirmed by independent assessment, four of which were avoided helicopter retrievals. We conducted two analyses. In the first, the actual costs of providing telemedicine at the study sites were compared with the actual savings associated with confirmed avoided infant transport and nursery costs. There was a net saving to the health system of 54,400 Australian Dollars (AUD) associated with the use of telemedicine over the 12-month period. In the second analysis, we estimated the potential savings that might have been achieved if telemedicine had been used for all retrieval consultations from the study sites. The total projected costs were AUD 64,969 while the projected savings were AUD 271,042, i.e. a projected net saving to the health system of AUD 206,073 through the use of telemedicine. A sensitivity analysis suggested that the threshold proportion of retrievals needed to generate telemedicine-related savings under the study conditions was 5%. The findings suggest that from the health-service perspective, the use of telemedicine for acute care neonatal consultation has substantial economic benefits.

  10. Wind farm topology-finding algorithm considering performance, costs, and environmental impacts.

    Science.gov (United States)

    Tazi, Nacef; Chatelet, Eric; Bouzidi, Youcef; Meziane, Rachid

    2017-06-05

    Optimal power in wind farms turns to be a modern problem for investors and decision makers; onshore wind farms are subject to performance and economic and environmental constraints. The aim of this work is to define the best installed capacity (best topology) with maximum performance and profits and consider environmental impacts as well. In this article, we continue the work recently done on wind farm topology-finding algorithm. The proposed resolution technique is based on finding the best topology of the system that maximizes the wind farm performance (availability) under the constraints of costs and capital investments. Global warming potential of wind farm is calculated and taken into account in the results. A case study is done using data and constraints similar to those collected from wind farm constructors, managers, and maintainers. Multi-state systems (MSS), universal generating function (UGF), wind, and load charge functions are applied. An economic study was conducted to assess the wind farm investment. Net present value (NPV) and levelized cost of energy (LCOE) were calculated for best topologies found.

  11. Seek and ye shall find: consumer search for objective health care cost and quality information.

    Science.gov (United States)

    Sick, Brian; Abraham, Jean M

    2011-01-01

    Significant investments have been made in developing and disseminating health care provider cost and quality information on the Internet with the expectation that stronger consumer engagement will lead consumers to seek providers who deliver high-quality, low-cost care. However, prior research shows that the awareness and use of such information is low. This study investigates how the information search process may contribute to explaining this result. The analysis reveals that the Web sites most likely to be found by consumers are owned by private companies and provide information based on anecdotal patient experiences. Web sites less likely to be found have government or community-based ownership, are based on administrative data, and contain a mixture of quality, cost, and patient experience information. Searches for information on hospitals reveal more cost and quality information based on administrative data, whereas searches that focus on clinics or physicians are more likely to produce information based on patient narratives.

  12. What does pritnary health care cost and can we afford to find out?

    African Journals Online (AJOL)

    Rationale and methodology for a cost analysis ofthe DiepkloofCommunity. Health Centre, Soweto .... cal and laboratory investigations. Seven of the CHCs .... Labour. General. Antenatal! Postnatal! General/ clinic ward medical postnatal home.

  13. Lower Bounds for Howard's Algorithm for Finding Minimum Mean-Cost Cycles

    DEFF Research Database (Denmark)

    Hansen, Thomas Dueholm; Zwick, Uri

    2010-01-01

    Howard’s policy iteration algorithm is one of the most widely used algorithms for finding optimal policies for controlling Markov Decision Processes (MDPs). When applied to weighted directed graphs, which may be viewed as Deterministic MDPs (DMDPs), Howard’s algorithm can be used to find Minimum ...

  14. Cost-effectiveness of physical activity among women with menopause symptoms: findings from a randomised controlled trial.

    Directory of Open Access Journals (Sweden)

    Päivi Kolu

    Full Text Available Menopause is a period that may predispose one to a decrease in muscle strength, cardiorespiratory fitness, and quality of life. A study was carried out to evaluate the cost-effectiveness of physical activity among women displaying symptoms of menopause. The cost-effectiveness analysis was based on data from a six-month randomised controlled trial (n = 151. The women in the intervention group engaged in an unsupervised session of at least 50 minutes of physical activity four times a week. The control group continued their physical activity as before. An incremental cost-effectiveness ratio (ICER was calculated in terms of maximal oxygen consumption, lean muscle mass, and quality-adjusted life years (QALYs gained. A bootstrap technique was utilised to estimate uncertainty around the point estimate for ICER associated with the intervention. The mean total cost in the intervention group was €1,307 (SEM: €311 and in the control group was €1,253 (SEM: €279, p = 0.10 per person. The mean intervention cost was €208 per person. After six months of the behaviour-change intervention, the ICER was €63 for a 1 ml/kg/min improvement in cardiorespiratory fitness, the additional cost per one-gram increase in lean muscle mass was €126, and the cost per QALY gained was €46. According to the findings, physical activity among menopausal women was cost-effective for cardiorespiratory fitness, for lean muscle mass, and for QALYs gained, since the intervention was more effective than the actions within the control group and the additional effects of physical activity were gained at a very low price. From the societal perspective, the intervention used may promote ability to work and thereby save on further costs associated with early retirement or disability pension if the physical-activity level remains at least the same as during the intervention.

  15. The Burden of Narcolepsy Disease (BOND) study: health-care utilization and cost findings.

    Science.gov (United States)

    Black, Jed; Reaven, Nancy L; Funk, Susan E; McGaughey, Karen; Ohayon, Maurice; Guilleminault, Christian; Ruoff, Chad; Mignot, Emmanuel

    2014-05-01

    The aim of this study was to characterize health-care utilization, costs, and productivity in a large population of patients diagnosed with narcolepsy in the United States. This retrospective, observational study using data from the Truven Health Analytics MarketScan Research Databases assessed 5 years of claims data (2006-2010) to compare health-care utilization patterns, productivity, and associated costs among narcolepsy patients (identified by International Classification of Diseases, Ninth Revision (ICD9) narcolepsy diagnosis codes) versus matched controls. A total of 9312 narcolepsy patients (>18 years of age, continuously insured between 2006 and 2010) and 46,559 matched controls were identified. Compared with controls, narcolepsy subjects had approximately twofold higher annual rates of inpatient admissions (0.15 vs. 0.08), emergency department (ED) visits w/o admission (0.34 vs. 0.17), hospital outpatient (OP) visits (2.8 vs. 1.4), other OP services (7.0 vs. 3.2), and physician visits (11.1 vs. 5.6; all pnarcolepsy versus controls (26.4 vs. 13.3; pnarcolepsy drugs and non-narcolepsy drugs, respectively (both pnarcolepsy compared with controls for medical services ($8346 vs. $4147; pNarcolepsy was found to be associated with substantial personal and economic burdens, as indicated by significantly higher rates of health-care utilization and medical costs in this large US group of narcolepsy patients. Copyright © 2014 Elsevier B.V. All rights reserved.

  16. GNSS climatology: A summary of findings from the COST Action ES1206 GNSS4SWEC

    Science.gov (United States)

    Bock, Olivier; Pacione, Rosa

    2017-04-01

    Working Group 3 of COST Action GNSS4SWEC promoted the coordinated development and assessment of GNSS tropospheric products for climate research. More than 50 researchers from 17 institutions participated in the discussions. The activities were organised in five main topics, each of which led to conclusions and recommendations for a proper production and use of GNSS tropospheric products for climate research. 1) GNSS data processing and validation: an inventory was established listing the main existing reprocessed datasets and one of them (IGS repro1) was more specifically assessed and used as a community dataset to demonstrate the capacity of GNSS to retrieve decadal trends and variability in zenith tropospheric delay (ZTD). Several groups performed also processing sensitivity studies producing long term (15 years or more) solutions and testing the impact of various processing parameters (tropospheric models, cutoff angle…) on the accuracy and stability of the retrieved ZTD estimates. 2) Standards and methods for post-processing: (i) elaborate screening methods have been developed and tested for the detection of outliers in ZTD data; (ii) ZTD to IWV conversion methods and auxiliary datasets have been reviewed and assessed; (iii) the homogeneity of long ZTD and IWV time series has been investigated. Standardised procedures were proposed for first two points. Inhomogeneities have been identified in all reprocessed GNSS datasets which are due to equipment changes or changes in the measurement conditions. Significant activity is on-going on the development of statistical homogenisation techniques that match the GNSS data characteristics. 3) IWV validations: new intercomparisons of GNSS IWV estimates to IWV retrieved from other observational techniques (radiosondes, microwave radiometers, VLBI, DORIS…) have been encouraged to enhance the results of the past and contribute to a better evaluation of inter-technique biases and absolute accuracy of the different IWV

  17. Societal costs in displaced transverse olecranon fractures: using decision analysis tools to find the most cost-effective strategy between tension band wiring and locked plating.

    Science.gov (United States)

    Francis, Tittu; Washington, Travis; Srivastava, Karan; Moutzouros, Vasilios; Makhni, Eric C; Hakeos, William

    2017-09-15

    Tension band wiring (TBW) and locked plating are common treatment options for Mayo IIA olecranon fractures. Clinical trials have shown excellent functional outcomes with both techniques. Although TBW implants are significantly less expensive than a locked olecranon plate, TBW often requires an additional operation for implant removal. To choose the most cost-effective treatment strategy, surgeons must understand how implant costs and return to the operating room influence the most cost-effective strategy. This cost-effective analysis study explored the optimal treatment strategies by using decision analysis tools. An expected-value decision tree was constructed to estimate costs based on the 2 implant choices. Values for critical variables, such as implant removal rate, were obtained from the literature. A Monte Carlo simulation consisting of 100,000 trials was used to incorporate variability in medical costs and implant removal rates. Sensitivity analysis and strategy tables were used to show how different variables influence the most cost-effective strategy. TBW was the most cost-effective strategy, with a cost savings of approximately $1300. TBW was also the dominant strategy by being the most cost-effective solution in 63% of the Monte Carlo trials. Sensitivity analysis identified implant costs for plate fixation and surgical costs for implant removal as the most sensitive parameters influencing the cost-effective strategy. Strategy tables showed the most cost-effective solution as 2 parameters vary simultaneously. TBW is the most cost-effective strategy in treating Mayo IIA olecranon fractures despite a higher rate of return to the operating room. Copyright © 2017 Journal of Shoulder and Elbow Surgery Board of Trustees. Published by Elsevier Inc. All rights reserved.

  18. Using adapted budget cost variance techniques to measure the impact of Lean – based on empirical findings in Lean case studies

    DEFF Research Database (Denmark)

    Kristensen, Thomas Borup

    2015-01-01

    the requirements of Lean companies. In general all these developments should enhance the measurement of cost improvements on both direct costs and indirect costs made by implementing Lean. The adaptions and techniques presented can be used by other Lean companies, because they are highly applicable and can easily...... excellent Lean performing companies and their development of budget variance analysis techniques. Based on these empirical findings techniques are presented to calculate cost and cost variances in the Lean companies. First of all, a cost variance is developed to calculate the Lean cost benefits within....... This is needed in Lean as the benefits are often created over multiple periods and not just within one budget period. Traditional cost variance techniques are not able to trace these effects. Moreover, Time-driven ABC is adapted to fit the measurement of Lean improvement outside manufacturing and facilitate...

  19. The Costs and Benefits of Substance Abuse Treatment: Findings from the National Treatment Improvement Evaluation Study (NTIES).

    Science.gov (United States)

    Koenig, Lane; Denmead, Gabrielle; Nguyen, Robert; Harrison, Margaret; Harwood, Henrick

    This study seeks to quantify the costs and benefits of alcohol and drug abuse treatment and the resulting economic benefits to society. Using data from the National Treatment Improvement Evaluation Study (NTIES), and client questionnaires, estimates were made of the average costs per client in terms of crime-related costs, health care costs, and…

  20. The cost-effectiveness of additional preoperative ultrasonography or sestamibi-SPECT in patients with primary hyperparathyroidism and negative findings on sestamibi scans.

    Science.gov (United States)

    Ruda, James M; Stack, Brendan C; Hollenbeak, Christopher S

    2006-01-01

    To determine whether the use of additional preoperative imaging was cost-effective compared with bilateral neck exploration (BNE) for the treatment of primary hyperparathyroidism in patients with negative findings on scans with technetium Tc 99m sestamibi. We performed a cost-effectiveness analysis. The decision whether to proceed to BNE or obtain additional preoperative imaging using ultrasonography (US) or single-photon emission computed tomography with technetium Tc 99m sestamibi (SPECT) was modeled using decision analysis. We obtained probabilities of cure, detection of pathologic glands, and the correct side of the neck from recent literature. Expected cost, cure rate, and the incremental cost per cured case using the preoperative imaging strategies compared with BNE. The US strategy dominated the SPECT and BNE strategies, with a lower expected cost (USD $6030 vs USD $7131 and $8384, respectively) and a greater expected cure rate (99.42% vs 99.26% and 97.69%, respectively). Threshold analysis suggests that the preoperative imaging strategies continued to dominate unless the cost of BNE was less than USD $5400 or the cost of unilateral neck exploration exceeded USD $6500. The US strategy dominated SPECT as a preoperative imaging strategy if the cost of SPECT exceeded $12 or the cost of a US test was less than $1300. For the treatment of primary hyerparathyroidism in the patient with negative findings on technetium Tc 99m sestamibi scans, a strategy that uses additional preoperative US imaging appears to be cost-effective compared with SPECT or BNE.

  1. Using the Hierarchical Pathfinding A* Algorithm in GIS to Find Paths through Rasters with Nonuniform Traversal Cost

    Directory of Open Access Journals (Sweden)

    Harri Antikainen

    2013-10-01

    Full Text Available A fair amount of research has been carried out on pathfinding problems in the context of transportation networks, whereas pathfinding in off-network space has received far less interest. In geographic information systems (GIS, the latter is usually associated with the cost surface method, which allows optimum paths to be calculated through rasters in which the value of each cell depicts the cost of traversal through that cell. One of the problems with this method is computational expense, which may be very high with large rasters. In this study, a pathfinding method called Hierarchical Pathfinding A* (HPA*, based on an abstraction strategy, is investigated as an alternative to the traditional approach. The aim of this study is to enhance the method to make it more suitable for calculating paths over cost rasters with nonuniform traversal cost. The method is implemented in GIS and tested with actual data. The results indicate that by taking into account the information embedded in the cost raster, paths of relatively good quality can be calculated while effecting significant savings in computational effort compared to the traditional, nonhierarchical approach.

  2. SUPPORT Tools for evidence-informed health Policymaking (STP) 12: Finding and using research evidence about resource use and costs.

    Science.gov (United States)

    Oxman, Andrew D; Fretheim, Atle; Lavis, John N; Lewin, Simon

    2009-12-16

    This article is part of a series written for people responsible for making decisions about health policies and programmes and for those who support these decision makers. In this article, we address considerations about resource use and costs. The consequences of a policy or programme option for resource use differ from other impacts (both in terms of benefits and harms) in several ways. However, considerations of the consequences of options for resource use are similar to considerations related to other impacts in that policymakers and their staff need to identify important impacts on resource use, acquire and appraise the best available evidence regarding those impacts, and ensure that appropriate monetary values have been applied. We suggest four questions that can be considered when assessing resource use and the cost consequences of an option. These are: 1. What are the most important impacts on resource use? 2. What evidence is there for important impacts on resource use? 3. How confident is it possible to be in the evidence for impacts on resource use? 4. Have the impacts on resource use been valued appropriately in terms of their true costs?

  3. A New Continuous Rotation IMU Alignment Algorithm Based on Stochastic Modeling for Cost Effective North-Finding Applications

    Directory of Open Access Journals (Sweden)

    Yun Li

    2016-12-01

    Full Text Available Based on stochastic modeling of Coriolis vibration gyros by the Allan variance technique, this paper discusses Angle Random Walk (ARW, Rate Random Walk (RRW and Markov process gyroscope noises which have significant impacts on the North-finding accuracy. A new continuous rotation alignment algorithm for a Coriolis vibration gyroscope Inertial Measurement Unit (IMU is proposed in this paper, in which the extended observation equations are used for the Kalman filter to enhance the estimation of gyro drift errors, thus improving the north-finding accuracy. Theoretical and numerical comparisons between the proposed algorithm and the traditional ones are presented. The experimental results show that the new continuous rotation alignment algorithm using the extended observation equations in the Kalman filter is more efficient than the traditional two-position alignment method. Using Coriolis vibration gyros with bias instability of 0.1°/h, a north-finding accuracy of 0.1° (1σ is achieved by the new continuous rotation alignment algorithm, compared with 0.6° (1σ north-finding accuracy for the two-position alignment and 1° (1σ for the fixed-position alignment.

  4. A New Continuous Rotation IMU Alignment Algorithm Based on Stochastic Modeling for Cost Effective North-Finding Applications

    Science.gov (United States)

    Li, Yun; Wu, Wenqi; Jiang, Qingan; Wang, Jinling

    2016-01-01

    Based on stochastic modeling of Coriolis vibration gyros by the Allan variance technique, this paper discusses Angle Random Walk (ARW), Rate Random Walk (RRW) and Markov process gyroscope noises which have significant impacts on the North-finding accuracy. A new continuous rotation alignment algorithm for a Coriolis vibration gyroscope Inertial Measurement Unit (IMU) is proposed in this paper, in which the extended observation equations are used for the Kalman filter to enhance the estimation of gyro drift errors, thus improving the north-finding accuracy. Theoretical and numerical comparisons between the proposed algorithm and the traditional ones are presented. The experimental results show that the new continuous rotation alignment algorithm using the extended observation equations in the Kalman filter is more efficient than the traditional two-position alignment method. Using Coriolis vibration gyros with bias instability of 0.1°/h, a north-finding accuracy of 0.1° (1σ) is achieved by the new continuous rotation alignment algorithm, compared with 0.6° (1σ) north-finding accuracy for the two-position alignment and 1° (1σ) for the fixed-position alignment. PMID:27983585

  5. Medical abortion and manual vacuum aspiration for legal abortion protect women's health and reduce costs to the health system: findings from Colombia.

    Science.gov (United States)

    Rodriguez, Maria Isabel; Mendoza, Willis Simancas; Guerra-Palacio, Camilo; Guzman, Nelson Alvis; Tolosa, Jorge E

    2015-02-01

    The majority of abortions in Colombia continue to take place outside the formal health system under a range of conditions, with the majority of women obtaining misoprostol from a thriving black market for the drug and self-administering the medication. We conducted a cost analysis to compare the costs to the health system of three approaches to the provision of abortion care in Colombia: post-abortion care for complications of unsafe abortions, and for legal abortions in a health facility, misoprostol-only medical abortion and vacuum aspiration abortion. Hospital billing records from three institutions, two large maternity hospitals and one specialist reproductive health clinic, were analysed for procedure and complication rates, and costs by diagnosis. The majority of visits (94%) were to the two hospitals for post-abortion care; the other 6% were for legal abortions. Only one minor complication was found among the women having legal abortions, a complication rate of less than 1%. Among the women presenting for post-abortion care, 5% had complications during their treatment, mainly from infection or haemorrhage. Legal abortions were associated not only with far fewer complications for women, but also lower costs for the health system than for post-abortion care. We calculated based on our findings that for every 1,000 women receiving post-abortion care instead of a legal abortion within the health system, 16 women experienced avoidable complications, and the health system spent US $48,000 managing them. Increasing women's access to safe abortion care would not only reduce complications for women, but would also be a cost-saving strategy for the health system. Copyright © 2015 Reproductive Health Matters. Published by Elsevier Ltd. All rights reserved.

  6. Feasibility, yield, and cost of active tuberculosis case finding linked to a mobile HIV service in Cape Town, South Africa: a cross-sectional study.

    Directory of Open Access Journals (Sweden)

    Katharina Kranzer

    Full Text Available BACKGROUND: The World Health Organization is currently developing guidelines on screening for tuberculosis disease to inform national screening strategies. This process is complicated by significant gaps in knowledge regarding mass screening. This study aimed to assess feasibility, uptake, yield, treatment outcomes, and costs of adding an active tuberculosis case-finding program to an existing mobile HIV testing service. METHODS AND FINDINGS: The study was conducted at a mobile HIV testing service operating in deprived communities in Cape Town, South Africa. All HIV-negative individuals with symptoms suggestive of tuberculosis, and all HIV-positive individuals regardless of symptoms were eligible for participation and referred for sputum induction. Samples were examined by microscopy and culture. Active tuberculosis case finding was conducted on 181 days at 58 different sites. Of the 6,309 adults who accessed the mobile clinic, 1,385 were eligible and 1,130 (81.6% were enrolled. The prevalence of smear-positive tuberculosis was 2.2% (95% CI 1.1-4.0, 3.3% (95% CI 1.4-6.4, and 0.4% (95% CI 1.4 015-6.4 in HIV-negative individuals, individuals newly diagnosed with HIV, and known HIV, respectively. The corresponding prevalence of culture-positive tuberculosis was 5.3% (95% CI 3.5-7.7, 7.4% (95% CI 4.5-11.5, 4.3% (95% CI 2.3-7.4, respectively. Of the 56 new tuberculosis cases detected, 42 started tuberculosis treatment and 34 (81.0% completed treatment. The cost of the intervention was US$1,117 per tuberculosis case detected and US$2,458 per tuberculosis case cured. The generalisability of the study is limited to similar settings with comparable levels of deprivation and TB and HIV prevalence. CONCLUSIONS: Mobile active tuberculosis case finding in deprived populations with a high burden of HIV and tuberculosis is feasible, has a high uptake, yield, and treatment success. Further work is now required to examine cost-effectiveness and affordability and

  7. A versatile and low-cost 3D acquisition and processing pipeline for collecting mass of archaeological findings on the field

    Science.gov (United States)

    Gattet, E.; Devogelaere, J.; Raffin, R.; Bergerot, L.; Daniel, M.; Jockey, Ph.; De Luca, L.

    2015-02-01

    In recent years, advances in the fields of photogrammetry and computer vision have produced several solutions for generating 3D reconstruction starting from simple images. Even if the potentialities of the image-based 3D reconstruction approach are nowadays very well-known in terms of reliability, accuracy and flexibility, there is still a lack of low-cost, open-source and automated solutions for collecting mass of archaeological findings, specially if one consider the real (and non theoretical) contextual aspects of a digitization campaign on the field (number of objects to acquire, available time, lighting conditions, equipment transport, budget, etc...) as well as the accuracy requirements for an in-depth shape analysis and classification purpose. In this paper we present a prototype system (integrating hardware and software) for the 3D acquisition, geometric reconstruction, documentation and archiving of large collections of archaeological findings. All the aspects of our approach are based on high-end image-based modeling techniques and designed basing on an accurate analysis of the typical field conditions of an archaeological campaign, as well as on the specific requirements of archaeological finding documentation and analysis. This paper presents all the aspects integrated into the prototype: - a hardware development of a transportable photobooth for the automated image acquisition consisting of a turntable and three DSLR controlled by a microcontroller; - an automatic image processing pipeline (based on Apero/Micmac) including mask generation, tie-point extraction, bundle adjustment, multi-view stereo correlation, point cloud generation, surface reconstruction; - a versatile (off-line/on-line) portable database for associating descriptive attributes (archaeological description) to the 3D digitizations on site; - a platform for data-gathering, archiving and sharing collections of 3D digitizations on the Web. The presentation and the assessment of this

  8. European contribution to the study of ROS: A summary of the findings and prospects for the future from the COST action BM1203 (EU-ROS

    Directory of Open Access Journals (Sweden)

    Javier Egea

    2017-10-01

    Full Text Available The European Cooperation in Science and Technology (COST provides an ideal framework to establish multi-disciplinary research networks. COST Action BM1203 (EU-ROS represents a consortium of researchers from different disciplines who are dedicated to providing new insights and tools for better understanding redox biology and medicine and, in the long run, to finding new therapeutic strategies to target dysregulated redox processes in various diseases. This report highlights the major achievements of EU-ROS as well as research updates and new perspectives arising from its members. The EU-ROS consortium comprised more than 140 active members who worked together for four years on the topics briefly described below. The formation of reactive oxygen and nitrogen species (RONS is an established hallmark of our aerobic environment and metabolism but RONS also act as messengers via redox regulation of essential cellular processes. The fact that many diseases have been found to be associated with oxidative stress established the theory of oxidative stress as a trigger of diseases that can be corrected by antioxidant therapy. However, while experimental studies support this thesis, clinical studies still generate controversial results, due to complex pathophysiology of oxidative stress in humans. For future improvement of antioxidant therapy and better understanding of redox-associated disease progression detailed knowledge on the sources and targets of RONS formation and discrimination of their detrimental or beneficial roles is required. In order to advance this important area of biology and medicine, highly synergistic approaches combining a variety of diverse and contrasting disciplines are needed.

  9. Methods and preliminary findings of a cost-effectiveness study of glass-ionomer-based and composite resin sealant materials after 2 yr

    NARCIS (Netherlands)

    Goldman, A.S.; Chen, X.; Fan, M.; Frencken, J.E.F.M.

    2014-01-01

    The cost-effectiveness of glass-carbomer, conventional high-viscosity glass-ionomer cement (HVGIC) [without or with heat (light-emitting diode (LED) thermocuring) application], and composite resin sealants were compared after 2 yr in function. Estimated net costs per sealant were obtained from data

  10. Using adapted budget cost variance techniques to measure the impact of Lean – based on empirical findings in Lean case studies

    DEFF Research Database (Denmark)

    Kristensen, Thomas Borup

    2015-01-01

    . This is needed in Lean as the benefits are often created over multiple periods and not just within one budget period. Traditional cost variance techniques are not able to trace these effects. Moreover, Time-driven ABC is adapted to fit the measurement of Lean improvement outside manufacturing and facilitate......Lean is dominating management philosophy, but the management accounting techniques that best supports this is still not fully understood. Especially how Lean fits traditional budget variance analysis, which is a main theme of every management accounting textbook. I have studied three Scandinavian...... the requirements of Lean companies. In general all these developments should enhance the measurement of cost improvements on both direct costs and indirect costs made by implementing Lean. The adaptions and techniques presented can be used by other Lean companies, because they are highly applicable and can easily...

  11. Metaldyne. Plant-Wide Assessment at Royal Oak Finds Opportunities to Improve Manufacturing Effciency, Reduce Energy Use, and Achieve Sigificant Cost Savings

    Energy Technology Data Exchange (ETDEWEB)

    None, None

    2005-05-01

    This case study prepared for the U.S. Department of Energy's Industrial Technologies Program describes a plant-wide energy assessment conducted at the Metaldyne, Inc., forging plant in Royal Oak, Michigan. The assessment focused on reducing the plant's operating costs, inventory, and energy use. If the company were to implement all the recommendations that came out of the assessment, its total annual energy savings for electricity would be about 11.5 million kWh and annual cost savings would be $12.6 million.

  12. Managing Time, Workload and Costs in Distance Education: Findings from a Literature Review of "Distances et Médiations des Savoirs" (Formerly "Distances et Savoirs")

    Science.gov (United States)

    Moeglin, Pierre; Vidal, Martine

    2015-01-01

    The purpose of this review, spanning over 12 years of publication of "Distances et Médiations des Savoirs" ("DMS"), formerly "Distance et Savoirs" ("DMS") (2003-2014), is guided by the question why and how French-speaking researchers addressed the issues of time, workload and costs in distance learning, and…

  13. Managing Time, Workload and Costs in Distance Education: Findings from a Literature Review of "Distances et Médiations des Savoirs" (Formerly "Distances et Savoirs")

    Science.gov (United States)

    Moeglin, Pierre; Vidal, Martine

    2015-01-01

    The purpose of this review, spanning over 12 years of publication of "Distances et Médiations des Savoirs" ("DMS"), formerly "Distance et Savoirs" ("DMS") (2003-2014), is guided by the question why and how French-speaking researchers addressed the issues of time, workload and costs in distance learning, and…

  14. Childhood Predictors of Use and Costs of Antidepressant Medication by Age 24 Years: Findings from the Finnish Nationwide 1981 Birth Cohort Study

    Science.gov (United States)

    Gyllenberg, David; Sourander, Andre; Niemela, Solja; Helenius, Hans; Sillanmaki, Lauri; Ristkari, Terja; Piha, Jorma; Kumpulainen, Kirsti; Tamminen, Tuula; Moilanen, Irma; Almqvist, Fredrik

    2011-01-01

    Objective: Prior studies on antidepressant use in late adolescence and young adulthood have been cross-sectional, and prospective associations with childhood psychiatric problems have not been examined. The objective was to study the association between childhood problems and lifetime prevalence and costs of antidepressant medication by age 24…

  15. Rock Finding

    Science.gov (United States)

    Rommel-Esham, Katie; Constable, Susan D.

    2006-01-01

    In this article, the authors discuss a literature-based activity that helps students discover the importance of making detailed observations. In an inspiring children's classic book, "Everybody Needs a Rock" by Byrd Baylor (1974), the author invites readers to go "rock finding," laying out 10 rules for finding a "perfect" rock. In this way, the…

  16. Finding Family

    Institute of Scientific and Technical Information of China (English)

    LIU YUNYUN

    2010-01-01

    @@ It took 14 years--and just two min-utes-for an adopted Chinese girl to find her biological family. July 21 this year marked the first anniversary of Haley Butler's finding of her biological parents in Maanshan in east China's Anhui Province.

  17. CEO overconfidence and cost stickiness

    NARCIS (Netherlands)

    Qin, B.; Mohan, A.W.; Kuang, Y.F.

    2015-01-01

    Cost stickiness occurs when costs decrease less when sales fall than they increase when sales rise. Prior literature provides both economic and agency explanations of sticky costs. Our study tackles this cost behaviour from a managerial behavioural perspective. We predict and find that cost

  18. How Costly is Welfare Stigma? Separating Psychological Costs from Time Costs

    OpenAIRE

    Colleen Flaherty Manchester; Kevin J. Mumford

    2010-01-01

    This paper empirically decomposes the costs of welfare participation using a model of labor supply and participation in multiple welfare programs. Prior estimates of the cost of welfare participation have not differentiated psychological costs, or stigma, from the effort required to become eligible and maintain eligibility (time costs). The relative size of these two costs has implications for policy. We find that psychological costs are at least as large as the time costs associated with par...

  19. Finding Family

    Institute of Scientific and Technical Information of China (English)

    2010-01-01

    Discovering her birth parents was an exciting adventure for a 15-year-old girl It took 14 years-and just two minutes-for an adopted Chinese girl to find her biological family.July 21 this year marked the first

  20. The costs of providing antiretroviral therapy services to HIV-infected individuals presenting with advanced HIV disease at public health centres in Dar es Salaam, Tanzania: Findings from a randomised trial evaluating different health care strategies

    Science.gov (United States)

    Kimaro, Godfather Dickson; Mfinanga, Sayoki; Simms, Victoria; Kivuyo, Sokoine; Bottomley, Christian; Hawkins, Neil; Harrison, Thomas S.; Jaffar, Shabbar; Guinness, Lorna

    2017-01-01

    Background Understanding the costs associated with health care delivery strategies is essential for planning. There are few data on health service resources used by patients and their associated costs within antiretroviral (ART) programmes in Africa. Material and methods The study was nested within a large trial, which evaluated screening for cryptococcal meningitis and tuberculosis and a short initial period of home-based adherence support for patients initiating ART with advanced HIV disease in Tanzania and Zambia. The economic evaluation was done in Tanzania alone. We estimated costs of providing routine ART services from the health service provider's perspective using a micro-costing approach. Incremental costs for the different novel components of service delivery were also estimated. All costs were converted into US dollars (US$) and based on 2012 prices. Results Of 870 individuals enrolled in Tanzania, 434 were enrolled in the intervention arm and 436 in the standard care/control arm. Overall, the median (IQR) age and CD4 cell count at enrolment were 38 [31, 44] years and 52 [20, 89] cells/mm3, respectively. The mean per patient costs over the first three months and over a one year period of follow up following ART initiation in the standard care arm were US$ 107 (95%CI 101–112) and US$ 265 (95%CI 254–275) respectively. ART drugs, clinic visits and hospital admission constituted 50%, 19%, and 19% of the total cost per patient year, while diagnostic tests and non-ART drugs (co-trimoxazole) accounted for 10% and 2% of total per patient year costs. The incremental costs of the intervention to the health service over the first three months was US$ 59 (p<0.001; 95%CI 52–67) and over a one year period was US$ 67(p<0.001; 95%CI 50–83). This is equivalent to an increase of 55% (95%CI 51%–59%) in the mean cost of care over the first three months, and 25% (95%CI 20%–30%) increase over one year of follow up. PMID:28234969

  1. The Ethos of Cost Management

    Directory of Open Access Journals (Sweden)

    Sorinel Capusneanu

    2008-05-01

    Full Text Available This article describes the ethos of cost management, distinguishing the definition, functions and principles governing cost management. I have emphasized the efforts made by the specialists in the field towards finding a much more complete definition of cost management. The description of cost management principles reveals the current interest of the specialists in this extremely important domain of company management.

  2. Too high a price: out-of-pocket health care costs in the United States. Findings from the Commonwealth Fund Health Care Affordability Tracking Survey. September-October 2014.

    Science.gov (United States)

    Collins, Sara R; Rasmussen, Petra W; Doty, Michelle M; Beutel, Sophie

    2014-11-01

    Whether they have health insurance through an employer or buy it on their own, Americans are paying more out-of-pocket for health care now than they did in the past decade. A Commonwealth Fund survey fielded in the fall of 2014 asked consumers about these costs. More than one of five 19-to-64-year-old adults who were insured all year spent 5 percent or more of their income on out-of-pocket costs, not including premiums, and 13 percent spent 10 percent or more. Adults with low incomes had the highest rates of steep out-of-pocket costs. About three of five privately insured adults with low incomes and half of those with moderate incomes reported that their deductibles are difficult to afford. Two of five adults with private insurance who had high deductibles relative to their income said they had delayed needed care because of the deductible.

  3. Cost Behavior

    DEFF Research Database (Denmark)

    Hoffmann, Kira

    The objective of this dissertation is to investigate determinants and consequences of asymmetric cost behavior. Asymmetric cost behavior arises if the change in costs is different for increases in activity compared to equivalent decreases in activity. In this case, costs are termed “sticky......” if the change is less when activity falls than when activity rises, whereas costs are termed “anti-sticky” if the change is more when activity falls than when activity rises. Understanding such cost behavior is especially relevant for decision-makers and financial analysts that rely on accurate cost information...

  4. Cost Behavior

    DEFF Research Database (Denmark)

    Hoffmann, Kira

    The objective of this dissertation is to investigate determinants and consequences of asymmetric cost behavior. Asymmetric cost behavior arises if the change in costs is different for increases in activity compared to equivalent decreases in activity. In this case, costs are termed “sticky......” if the change is less when activity falls than when activity rises, whereas costs are termed “anti-sticky” if the change is more when activity falls than when activity rises. Understanding such cost behavior is especially relevant for decision-makers and financial analysts that rely on accurate cost information...

  5. Cost Behavior

    DEFF Research Database (Denmark)

    Hoffmann, Kira

    The objective of this dissertation is to investigate determinants and consequences of asymmetric cost behavior. Asymmetric cost behavior arises if the change in costs is different for increases in activity compared to equivalent decreases in activity. In this case, costs are termed “sticky......” if the change is less when activity falls than when activity rises, whereas costs are termed “anti-sticky” if the change is more when activity falls than when activity rises. Understanding such cost behavior is especially relevant for decision-makers and financial analysts that rely on accurate cost information...... to facilitate resource planning and earnings forecasting. As such, this dissertation relates to the topic of firm profitability and the interpretation of cost variability. The dissertation consists of three parts that are written in the form of separate academic papers. The following section briefly summarizes...

  6. Heliostat cost optimization study

    Science.gov (United States)

    von Reeken, Finn; Weinrebe, Gerhard; Keck, Thomas; Balz, Markus

    2016-05-01

    This paper presents a methodology for a heliostat cost optimization study. First different variants of small, medium sized and large heliostats are designed. Then the respective costs, tracking and optical quality are determined. For the calculation of optical quality a structural model of the heliostat is programmed and analyzed using finite element software. The costs are determined based on inquiries and from experience with similar structures. Eventually the levelised electricity costs for a reference power tower plant are calculated. Before each annual simulation run the heliostat field is optimized. Calculated LCOEs are then used to identify the most suitable option(s). Finally, the conclusions and findings of this extensive cost study are used to define the concept of a new cost-efficient heliostat called `Stellio'.

  7. Tracking Costs

    Science.gov (United States)

    Erickson, Paul W.

    2010-01-01

    Even though there's been a slight reprieve in energy costs, the reality is that the cost of non-renewable energy is increasing, and state education budgets are shrinking. One way to keep energy and operations costs from overshadowing education budgets is to develop a 10-year energy audit plan to eliminate waste. First, facility managers should…

  8. Cost comparisons

    CERN Multimedia

    CERN Bulletin

    2010-01-01

    How much does the LHC cost? And how much does this represent in other currencies? Below we present a table showing some comparisons with the cost of other projects. Looking at the figures, you will see that the cost of the LHC can be likened to that of three skyscrapers, or two seasons of Formula 1 racing! One year's budget of a single large F1 team is comparable to the entire materials cost of the ATLAS or CMS experiments.   Please note that all the figures are rounded for ease of reading.    CHF € $   LHC 4.6 billions 3 billions  4 billions   Space Shuttle Endeavour (NASA) 1.9 billion 1.3 billion 1.7 billion   Hubble Space Telescope (cost at launch – NASA/...

  9. Fact Finding Nuclear Energy; Fact Finding Kernenergie

    Energy Technology Data Exchange (ETDEWEB)

    Scheepers, M.J.J.; Seebregts, A.J.; Lako, P. [ECN-Beleidsstudies, Petten (Netherlands); Blom, F.J.; Van Gemert, F. [Sociaal-Economische Raad SER, Den Haag (Netherlands)

    2007-09-15

    Facts and figures on nuclear energy are presented to enable a discussion on the role of nuclear power in the transition to a sustainable energy supply for the Netherlands. The following issues are presented: Nuclear technology, safety and security (including non-proliferation and protection against terrorism); Environmental aspects (including greenhouse gas emissions of the nuclear energy lifecycle); Nuclear power and the power market (including impact of nuclear power on electricity market prices); Economic aspects (including costs of nuclear power and external costs and benefits); Policy issues (including sustainable development); Social acceptance of nuclear energy; Knowledge infrastructure for nuclear energy in the Netherlands; and Nuclear power in long term energy scenarios for the Netherlands and Europe. Using two long-term energy scenarios the report also presents a social impact analysis of an increasing share of nuclear power in the Dutch electricity supply. [Dutch] In dit onderzoek zijn feiten en gegevens over kernenergie verzameld op basis van bestaande inzichten en een veelheid aan literatuur (fact finding). Voor technologische expertise heeft ECN zich laten bijstaan door de Nucleair Research and consultancy Group (NRG). Op basis van de fact-finding studie bereidt de SER een advies voor over de rol van kernenergie in de toekomstige nationale elektriciteitsproductie. In de eerste acht hoofdstukken worden feiten en gegevens gepresenteerd over verschillende onderwerpen die bij kernenergie van belang zijn. In Hoofdstuk 2 wordt de kernenergietechnologie beschreven, inclusiefde veiligheid van kernenergie besproken, omdat die nauw met de technologie samenhangt. Hierbij gaat het om de technische veiligheid van de installaties, maar ook om beveiliging tegen misbruik van technologie en nucleair materiaal, waaronder beveiliging tegen terrorisme. De milieuaspecten door radioactiviteit en door emissies van kooldioxide die met het gebruik van kernenergie samenhangen

  10. Minimizing Costs Can Be Costly

    Directory of Open Access Journals (Sweden)

    Rasmus Rasmussen

    2010-01-01

    Full Text Available A quite common practice, even in academic literature, is to simplify a decision problem and model it as a cost-minimizing problem. In fact, some type of models has been standardized to minimization problems, like Quadratic Assignment Problems (QAPs, where a maximization formulation would be treated as a “generalized” QAP and not solvable by many of the specially designed softwares for QAP. Ignoring revenues when modeling a decision problem works only if costs can be separated from the decisions influencing revenues. More often than we think this is not the case, and minimizing costs will not lead to maximized profit. This will be demonstrated using spreadsheets to solve a small example. The example is also used to demonstrate other pitfalls in network models: the inability to generally balance the problem or allocate costs in advance, and the tendency to anticipate a specific type of solution and thereby make constraints too limiting when formulating the problem.

  11. Union-Find with Constant Time Deletions

    DEFF Research Database (Denmark)

    Alstrup, Stephen; Thorup, Mikkel; Gørtz, Inge Li

    2014-01-01

    A union-find data structure maintains a collection of disjoint sets under the operations makeset, union, and find. Kaplan, Shafrir, and Tarjan [SODA 2002] designed data structures for an extension of the union-find problem in which items of the sets maintained may be deleted. The cost of a delete...

  12. Jail Removal Cost Study. Volume 2.

    Science.gov (United States)

    Illinois Univ., Champaign. Community Research Center.

    This second volume of the jail removal cost study provides a detailed report of the study findings which examine the costs, experiences, and ramifications of removing children from adult jails and lockups. The foreword supplies background information and hypothetical removal cost estimates. The approach used to conduct the jail removal cost study…

  13. Market impact costs of institutional equity trades

    NARCIS (Netherlands)

    Bikker, Jacob A.; Spierdijk, Laura; van der Sluis, Pieter Jelle

    2007-01-01

    This article analyzes market impact costs of equity trading by one of the world's largest pension funds. We find that, on average, these costs are small in terms of market disruption, but substantial in terms of costs for the pension fund. Average market impact costs equal 20 basis points for buys a

  14. Fitness cost

    DEFF Research Database (Denmark)

    Nielsen, Karen L.; Pedersen, Thomas M.; Udekwu, Klas I.

    2012-01-01

    of each isolate was determined in a growth competition assay with a reference isolate. Significant fitness costs of 215 were determined for the MRSA isolates studied. There was a significant negative correlation between number of antibiotic resistances and relative fitness. Multiple regression analysis...... to that seen in Denmark. We propose a significant fitness cost of resistance as the main bacteriological explanation for the disappearance of the multiresistant complex 83A MRSA in Denmark following a reduction in antibiotic usage.......Denmark and several other countries experienced the first epidemic of methicillin-resistant Staphylococcus aureus (MRSA) during the period 196575, which was caused by multiresistant isolates of phage complex 83A. In Denmark these MRSA isolates disappeared almost completely, being replaced by other...

  15. Cost of dementia in Switzerland.

    Science.gov (United States)

    Kraft, Eliane; Marti, Michael; Werner, Sarah; Sommer, Heini

    2010-09-10

    The aim of this study was (a) to estimate the cost of dementia in Switzerland, (b) to compare the average annual cost for people with dementia who live at home and those living in an institution and (c) to analyse how the average cost per person with dementia who lives at home increases with the severity of dementia. This prevalence-based cost-of-illness study from a societal perspective combined top-down and bottom-up approaches and included both direct and indirect costs of dementia. Cost estimations were based on Swiss national statistics and surveys, as well as international reviews and expert interviews. The total annual cost of dementia amounted up to CHF 6.3 billion for the year 2007. Together, institutional and informal care accounted for over 90% of the cost. The average annual cost was estimated at CHF 55'300 per person with dementia who lives at home and at CHF 68'900 per person who lives in an institution. The cost per person living at home with severe dementia was nearly five times the cost per person with mild dementia. The present study indicates that dementia imposes a considerable economic burden on Swiss society. The cost of dementia is dominated by the costs of care. Diagnosis and treatment related costs are minor. These findings are consistent with contemporary international studies on the subject. The contribution of informal caregivers is substantial since they account for 44% of the total cost of dementia (based on market cost valuation). Given demographic developments in Switzerland, healthcare decision making should have an interest in securing this potential for the future.

  16. Cost Model for Digital Curation: Cost of Digital Migration

    DEFF Research Database (Denmark)

    Kejser, Ulla Bøgvad; Nielsen, Anders Bo; Thirifays, Alex

    2009-01-01

    activities by analysing the OAIS Model, and supplemented this analysis with findings from other models, literature and own experience. To verify the model it has been tested on two sets of data from a normalisation project and a migration project at the Danish National Archives. The study found that the OAIS...... for digital preservation and to increase cost effectiveness of digital preservation activities. In this study we describe an activity based costing methodology for digital preservation based on the OAIS Reference Model. In order to estimate the cost of digital migrations we have identified cost critical...... model provides a sound overall framework for cost breakdown, but that some functions, especially when it comes to performing and evaluating the actual migration, need additional detailing in order to cost activities accurately....

  17. Find a Cancer Doctor

    Science.gov (United States)

    ... Home > Find a Cancer Doctor Find a Cancer Doctor Status message Locating you... The Find an Oncologist ... and caregivers. The database includes the names of physicians and other health professionals from certain ASCO membership ...

  18. The lifetime cost of a magnetic refrigerator

    DEFF Research Database (Denmark)

    Bjørk, Rasmus; Bahl, Christian R.H.; Nielsen, Kaspar Kirstein

    2016-01-01

    The total cost of a 25 W average load magnetic refrigerator using commercial grade Gd is calculated using a numerical model. The price of magnetocaloric material, magnet material and cost of operation are considered, and all influence the total cost. The lowest combined total cost with a device...... lifetime of 15 years is found to be in the range $150-$400 depending on the price of the magnetocaloric and magnet material. The cost of the magnet is largest, followed closely by the cost of operation, while the cost of the magnetocaloric material is almost negligible. For the lowest cost device...... characteristics are based on the performance of a conventional A+++ refrigeration unit. In a rough life time cost comparison between the AMR device and such a unit we find similar costs, the AMR being slightly cheaper, assuming the cost of the magnet can be recuperated at end of life....

  19. The lifetime cost of a magnetic refrigerator

    DEFF Research Database (Denmark)

    Bjørk, Rasmus; Bahl, Christian R.H.; Nielsen, Kaspar Kirstein

    2016-01-01

    The total cost of a 25 W average load magnetic refrigerator using commercial grade Gd is calculated using a numerical model. The price of magnetocaloric material, magnet material and cost of operation are considered, and all influence the total cost. The lowest combined total cost with a device l...... characteristics are based on the performance of a conventional A+++ refrigeration unit. In a rough life time cost comparison between the AMR device and such a unit we find similar costs, the AMR being slightly cheaper, assuming the cost of the magnet can be recuperated at end of life....

  20. Cost Model for Digital Preservation: Cost of Digital Migration

    Directory of Open Access Journals (Sweden)

    Ulla Bøgvad Kejser

    2011-03-01

    Full Text Available The Danish Ministry of Culture has funded a project to set up a model for costing preservation of digital materials held by national cultural heritage institutions. The overall objective of the project was to increase cost effectiveness of digital preservation activities and to provide a basis for comparing and estimating future cost requirements for digital preservation. In this study we describe an activity-based costing methodology for digital preservation based on the Open Archice Information System (OAIS Reference Model. Within this framework, which we denote the Cost Model for Digital Preservation (CMDP, the focus is on costing the functional entity Preservation Planning from the OAIS and digital migration activities. In order to estimate these costs we have identified cost-critical activities by analysing the functions in the OAIS model and the flows between them. The analysis has been supplemented with findings from the literature, and our own knowledge and experience. The identified cost-critical activities have subsequently been deconstructed into measurable components, cost dependencies have been examined, and the resulting equations expressed in a spreadsheet. Currently the model can calculate the cost of different migration scenarios for a series of preservation formats for text, images, sound, video, geodata, and spreadsheets. In order to verify the model it has been tested on cost data from two different migration projects at the Danish National Archives (DNA. The study found that the OAIS model provides a sound overall framework for the cost breakdown, but that some functions need additional detailing in order to cost activities accurately. Running the two sets of empirical data showed among other things that the model underestimates the cost of manpower-intensive migration projects, while it reinstates an often underestimated cost, which is the cost of developing migration software. The model has proven useful for estimating the

  1. The application of cost behaviour and estimation in organisational ...

    African Journals Online (AJOL)

    The application of cost behaviour and estimation in organisational decision ... the calculation of standard cost and the provision of relevant costs for pricing and ... Based on these findings, the paper recommends among others the need for the ...

  2. The CASPAR finding aids

    OpenAIRE

    Meghini, Carlo; Avancini, Henry; Versienti, Loredana

    2011-01-01

    One of the CASPAR key components is the FIND Components, which is implementing the Finding Aids of OAIS. According to OAIS, FIND manages Description Information that is associated to Information Packages in order to support the discovery of those Packages. FIND allows defining, creating, persisting, querying, browsing, and accessing both Description Information and the association between Information Packages and Description Information

  3. Cost-effectiveness analysis in markets with high fixed costs.

    Science.gov (United States)

    Cutler, David M; Ericson, Keith M Marzilli

    2010-01-01

    We consider how to conduct cost-effectiveness analysis when the social cost of a resource differs from the posted price. From the social perspective, the true cost of a medical intervention is the marginal cost of delivering another unit of a treatment, plus the social cost (deadweight loss) of raising the revenue to fund the treatment. We focus on pharmaceutical prices, which have high markups over marginal cost due to the monopoly power granted to pharmaceutical companies when drugs are under patent. We find that the social cost of a branded drug is approximately one-half the market price when the treatment is paid for by a public insurance plan and one-third the market price for mandated coverage by private insurance. We illustrate the importance of correctly accounting for social costs using two examples: coverage for statin drugs and approval for a drug to treat kidney cancer (sorafenib). In each case, we show that the correct social perspective for cost-effectiveness analysis would be more lenient than researcher recommendations.

  4. Find a Massage Therapist

    Science.gov (United States)

    ... for Members Student Experience AMTA News Find a Massage Therapist » Browse by location » Browse by technique » Find ... massage therapy school Proprietary Information and Legal Notice Massage is Good Medicine A growing body of research ...

  5. 42 CFR 413.321 - Simplified cost report for SNFs.

    Science.gov (United States)

    2010-10-01

    ... prospectively determined payment rate system may file a simplified cost report. The cost report contains a simplified method of cost finding to be used in lieu of cost methods described in § 413.24(d). This method is... health care complex. Those SNFs must file a cost report that reflects the shared services...

  6. Sequential Construction of Costly Networks

    Energy Technology Data Exchange (ETDEWEB)

    Gutfraind, Alexander [Los Alamos National Laboratory

    2011-01-01

    Natural disasters or attacks often disrupt infrastructure networks requiring a costly recovery. This motivates an optimization problem where the objecitve is to construct the nodes of a graph G(V;E), and the cost of each node is dependent on the number of its neighbors previously constructed, or more generally, any properties of the previously-completed subgraph. In this optimization problem the objective is to find a permutation of the nodes which results in the least construction cost. We prove that in the case where the cost of nodes is a convex function in the number of neighbors, the optimal construction sequence is to start at a single node and move outwards. We also introduce algorithms and heuristics for solving various instances of the problem. Those methods can be applied to help reduce the cost of recovering from disasters as well as to plan the deployment of new network infrastructure.

  7. Tomography finds waste sites

    Science.gov (United States)

    Bush, Susan M.

    Geophysical diffraction tomography (GDT), a remote sensing method, is being developed for hazardous waste site characterization by researchers at Oak Ridge National Laboratory, Tenn., with the support of the U.S. Army Toxic and Hazardous Materials Agency, Aberdeen Proving Ground, Md.More accurate assessment of hazardous sites translates into more efficient and less costly cleanup efforts by defining parameters such as waste site boundaries, geophysical site characteristics, buried container leakage, and hazardous material migration. Remote sensing devices eliminate the potential for environmental damage, safety hazards, or high costs associated with intrusive site characterization techniques.

  8. Cost of capital to the hospital sector.

    Science.gov (United States)

    Sloan, F A; Valvona, J; Hassan, M; Morrisey, M A

    1988-03-01

    This paper provides estimates of the cost of equity and debt capital to for-profit and non-profit hospitals in the U.S. for the years 1972-83. The cost of equity is estimated using, alternatively, the Capital Asset Pricing Model and Arbitrage Pricing Theory. We find that the cost of equity capital, using either model, substantially exceeded anticipated inflation. The cost of debt capital was much lower. Accounting for the corporate tax shield on debt and capital paybacks by cost-based insurers lowered the net cost of capital to hospitals.

  9. Challenging the Service Cost Paradigm.

    Science.gov (United States)

    Seibert, Sandra

    2015-01-01

    Most healthcare organizations are looking to find more efficient and cost-effective ways of delivering service as they are challenged to assume more risk in order to provide timely and cost effective care. Alternative service with an independent service organization or third party may be an easy and rewarding solution. Serious consideration should be given purchase/service cycle and into a lower cost service paradigm designed to provide excellent service tailored to a facility's specific needs. In this article, an evaluation of all service model options is provided, as well as examples including a CT acquisition, pro formas, and program development.

  10. The Hidden Costs of Offshoring

    DEFF Research Database (Denmark)

    Møller Larsen, Marcus; Manning, Stephan; Pedersen, Torben

    2011-01-01

    experience moderate the relationship between complexity and hidden costs negatively i.e. reduces the cost generating impact of complexity. We develop three hypotheses and test them on comprehensive data from the Offshoring Research Network (ORN). In general, we find support for our hypotheses. A key result...... of offshoring. Specifically, we propose that hidden costs can be explained by the combination of increasing structural, operational and social complexity of offshoring activities. In addition, we suggest that firm orientation towards organizational design as part of an offshoring strategy and offshoring...

  11. International Approaches to Clinical Costing

    DEFF Research Database (Denmark)

    Chapman, Christopher; Kern, Anja; Laguecir, Aziza

    This report has been commissioned by both HFMA and Monitor and the work has been led by Imperial College Business School’s Health Management Group. The report compares current approaches to costing, primarily across Europe. The findings reveal wide-ranging practices and uses for costing data......, and provide opportunities for all healthsystems to learn and potentially improve their own approaches. The HFMA hopes to build on this initial baselining exercise to understand more about how key issues are being tackled in some of the health systems that have made the most progress with costing....

  12. International Approaches to Clinical Costing

    DEFF Research Database (Denmark)

    Chapman, Christopher; Kern, Anja; Laguecir, Aziza

    This report has been commissioned by both HFMA and Monitor and the work has been led by Imperial College Business School’s Health Management Group. The report compares current approaches to costing, primarily across Europe. The findings reveal wide-ranging practices and uses for costing data......, and provide opportunities for all healthsystems to learn and potentially improve their own approaches. The HFMA hopes to build on this initial baselining exercise to understand more about how key issues are being tackled in some of the health systems that have made the most progress with costing....

  13. Unraveling Higher Education's Costs.

    Science.gov (United States)

    Gordon, Gus; Charles, Maria

    1998-01-01

    The activity-based costing (ABC) method of analyzing institutional costs in higher education involves four procedures: determining the various discrete activities of the organization; calculating the cost of each; determining the cost drivers; tracing cost to the cost objective or consumer of each activity. Few American institutions have used the…

  14. Road crash costs.

    NARCIS (Netherlands)

    2010-01-01

    Road crashes result in all kinds of social costs, such as medical costs, production loss, human losses, property damage, settlement costs and costs due to congestion. Studies into road crash costs and their trends are carried out quite regularly. In 2009, the costs amounted to € 12.5 billion, or 2.2

  15. Finding a Voice

    Science.gov (United States)

    Stuart, Shannon

    2012-01-01

    Schools have struggled for decades to provide expensive augmentative and alternative communication (AAC) resources for autistic students with communication challenges. Clunky voice output devices, often included in students' individualized education plans, cost about $8,000, a difficult expense to cover in hard times. However, mobile technology is…

  16. The Cost of Railroad Regulation

    DEFF Research Database (Denmark)

    Federico, Giovanni; Sharp, Paul R.

    We investigate the costs of transportation regulation using the example of agricultural markets in the United States. Using a large database of prices by state of agricultural commodities, we find that the coefficient of variation (as a measure of market integration between states) falls for many...... commodities until the First World War. We demonstrate that this reflected changes in transportation costs which in turn in the long run depended on productivity growth in railroads. 1920 marked a change in this relationship, however, and between the First and Second World Wars we find considerable...

  17. COST MEASUREMENT AND COST MANAGEMENT IN TARGET COSTING

    Directory of Open Access Journals (Sweden)

    Moisello Anna Maria

    2012-07-01

    Full Text Available Firms are coping with a competitive scenario characterized by quick changes produced by internationalization, concentration, restructuring, technological innovation processes and financial market crisis. On the one hand market enlargement have increased the number and the segmentation of customers and have raised the number of competitors, on the other hand technological innovation has reduced product life cycle. So firms have to adjust their management models to this scenario, pursuing customer satisfaction and respecting cost constraints. In a context where price is a variable fixed by the market, firms have to switch from the cost measurement logic to the cost management one, adopting target costing methodology. The target costing process is a price driven, customer oriented profit planning and cost management system. It works, in a cross functional way, from the design stage throughout all the product life cycle and it involves the entire value chain. The process implementation needs a costing methodology consistent with the cost management logic. The aim of the paper is to focus on Activity Based Costing (ABC application to target costing process. So: -it analyzes target costing logic and phases, basing on a literary review, in order to highlight the costing needs related to this process; -it shows, through a numerical example, how to structure a flexible ABC model – characterized by the separation between variable, fixed in the short and fixed costs - that effectively supports target costing process in the cost measurement phase (drifting cost determination and in the target cost alignment; -it points out the effectiveness of the Activity Based Costing as a model of cost measurement applicable to the supplier choice and as a support for supply cost management which have an important role in target costing process. The activity based information allows a firm to optimize the supplier choice by following the method of minimizing the

  18. Generalizing Experimental Findings

    Science.gov (United States)

    2015-06-01

    new method using propensity score stratified sampling. Journal of Research on Educational Effectiveness 7 114–135. 11 ...Generalizing Experimental Findings Judea Pearl University of California, Los Angeles Computer Science Department Los Angeles, CA, 90095-1596, USA...Selection Bias The classical problem of generalizing experimental findings from the trial sample to the population as a whole, also known as the problem

  19. The Quality Costs

    Directory of Open Access Journals (Sweden)

    Arsenie Constantin PAULICĂ

    2005-10-01

    Full Text Available Quality has a cost and this fact cannot be denied. In the same time, it is true that non-quality is more expensive. Quality is considered asbeing expensive because no one tries to calculate non-quality costs. Out of the final cost of a product, non-quality stands for 20% up to 35%.According to this idea all the economic sectors contain error costs caused by the mistakes made during the production process. To have a realconsummation situation, it is necessary to know the cost quantum. The final quality cost is the result of the following costs: prevention costs,necessary to preclude errors; evaluation costs, as results of a final product evaluation, and failure costs, generated by the non – attainment ofproduct’s purpose. The gross of these costs stand for the total quality costs. Nowadays, the problem inheres in how much this quality cost representsout of the final cost.

  20. COSTS CALCULATION OF TARGET COSTING METHOD

    Directory of Open Access Journals (Sweden)

    Sebastian UNGUREANU

    2014-06-01

    Full Text Available Cost information system plays an important role in every organization in the decision making process. An important task of management is ensuring control of the operations, processes, sectors, and not ultimately on costs. Although in achieving the objectives of an organization compete more control systems (production control, quality control, etc., the cost information system is important because monitors results of the other. Detailed analysis of costs, production cost calculation, quantification of losses, estimate the work efficiency provides a solid basis for financial control. Knowledge of the costs is a decisive factor in taking decisions and planning future activities. Managers are concerned about the costs that will appear in the future, their level underpinning the supply and production decisions as well as price policy. An important factor is the efficiency of cost information system in such a way that the information provided by it may be useful for decisions and planning of the work.

  1. COSTS CALCULATION OF TARGET COSTING METHOD

    Directory of Open Access Journals (Sweden)

    Sebastian UNGUREANU

    2014-06-01

    Full Text Available Cost information system plays an important role in every organization in the decision making process. An important task of management is ensuring control of the operations, processes, sectors, and not ultimately on costs. Although in achieving the objectives of an organization compete more control systems (production control, quality control, etc., the cost information system is important because monitors results of the other. Detailed analysis of costs, production cost calculation, quantification of losses, estimate the work efficiency provides a solid basis for financial control. Knowledge of the costs is a decisive factor in taking decisions and planning future activities. Managers are concerned about the costs that will appear in the future, their level underpinning the supply and production decisions as well as price policy. An important factor is the efficiency of cost information system in such a way that the information provided by it may be useful for decisions and planning of the work.

  2. The Psychology of Cost Estimating

    Science.gov (United States)

    Price, Andy

    2016-01-01

    Cost estimation for large (and even not so large) government programs is a challenge. The number and magnitude of cost overruns associated with large Department of Defense (DoD) and National Aeronautics and Space Administration (NASA) programs highlight the difficulties in developing and promulgating accurate cost estimates. These overruns can be the result of inadequate technology readiness or requirements definition, the whims of politicians or government bureaucrats, or even as failures of the cost estimating profession itself. However, there may be another reason for cost overruns that is right in front of us, but only recently have we begun to grasp it: the fact that cost estimators and their customers are human. The last 70+ years of research into human psychology and behavioral economics have yielded amazing findings into how we humans process and use information to make judgments and decisions. What these scientists have uncovered is surprising: humans are often irrational and illogical beings, making decisions based on factors such as emotion and perception, rather than facts and data. These built-in biases to our thinking directly affect how we develop our cost estimates and how those cost estimates are used. We cost estimators can use this knowledge of biases to improve our cost estimates and also to improve how we communicate and work with our customers. By understanding how our customers think, and more importantly, why they think the way they do, we can have more productive relationships and greater influence. By using psychology to our advantage, we can more effectively help the decision maker and our organizations make fact-based decisions.

  3. Process-based costing.

    Science.gov (United States)

    Lee, Robert H; Bott, Marjorie J; Forbes, Sarah; Redford, Linda; Swagerty, Daniel L; Taunton, Roma Lee

    2003-01-01

    Understanding how quality improvement affects costs is important. Unfortunately, low-cost, reliable ways of measuring direct costs are scarce. This article builds on the principles of process improvement to develop a costing strategy that meets both criteria. Process-based costing has 4 steps: developing a flowchart, estimating resource use, valuing resources, and calculating direct costs. To illustrate the technique, this article uses it to cost the care planning process in 3 long-term care facilities. We conclude that process-based costing is easy to implement; generates reliable, valid data; and allows nursing managers to assess the costs of new or modified processes.

  4. Hysterosalpingographic findings in infertility

    Energy Technology Data Exchange (ETDEWEB)

    Park, M. S.; Kim, K. S.; Kim, J. S.; Bai, B. C. [Seoul Red Cross Hospital, Seoul (Korea, Republic of)

    1981-12-15

    Four hundred and fifty four cases of H.S.G. in infertility were analyzed and following brief results were obtained. 1. Most frequent age group was 25-29 year old, and those number of patient were 188 (41.4%). 2. Most frequent abnormal uterine findings was intravasation (113 cases), and malposition (119), irregular margin (104), filling defect (37), and diverticulum (6) in decreasing order. 3. Most frequent abnormal tubal finding was obstruction (199 cases), and hydrosalpinx (99), diverticulosis (22), intravasation (17), peritubal adhesion (13), and beaded tube (10) in decreasing order. 4. Nagative findings was seen in 155 cases (34.1%) of uterus and in 227 cases (50.0%) of fallopian tubes. 5. Nagative findings in both uterus and fallopian tubes was seen only 87 cases (19.2%)

  5. Find a Midwife

    Science.gov (United States)

    ... Essential Facts about Midwives Evidence-Based Practice Our Philosophy of Care Our Scope of Practice ACNM National ... Truth grassroots toolkit (for members) Find a midwife Education & Careers Midwives Educated Abroad Division of Education (DOE) ...

  6. Find a Physical Therapist

    Science.gov (United States)

    ... There are numerous benefits to treatment by a physical therapist. Go There » For Patients Choosing Your PT Preparing ... need to know before your appointment with your physical therapist. Go There » Find a PT For Health Professionals ...

  7. Mental fatigue: costs and benefits.

    Science.gov (United States)

    Boksem, Maarten A S; Tops, Mattie

    2008-11-01

    A framework for mental fatigue is proposed, that involves an integrated evaluation of both expected rewards and energetical costs associated with continued performance. Adequate evaluation of predicted rewards and potential risks of actions is essential for successful adaptive behaviour. However, while both rewards and punishments can motivate to engage in activities, both types of motivated behaviour are associated with energetical costs. We will review findings that suggest that the nucleus accumbens, orbitofrontal cortex, amygdala, insula and anterior cingulate cortex are involved evaluating both the potential rewards associated with performing a task, as well as assessing the energetical demands involved in task performance. Behaviour will only proceed if this evaluation turns out favourably towards spending (additional) energy. We propose that this evaluation of predicted rewards and energetical costs is central to the phenomenon of mental fatigue: people will no longer be motivated to engage in task performance when energetical costs are perceived to outweigh predicted rewards.

  8. CT colonography and cost-effectiveness

    Energy Technology Data Exchange (ETDEWEB)

    Mavranezouli, Ifigeneia [University College London, National Collaborating Centre for Mental Health, Centre for Outcomes Research and Effectiveness, Sub-department of Clinical Health Psychology, London (United Kingdom); East, James E. [St Marks Hospital, Imperial College London, Wolfson Unit for Endoscopy, London (United Kingdom); Taylor, Stuart A. [University College Hospital, Specialist X-Ray, London (United Kingdom); University College Hospital, Department of Imaging, London (United Kingdom)

    2008-11-15

    CT colonography (CTC) is increasingly advocated as an effective initial screening tool for colorectal cancer. Nowadays, policy-makers are increasingly interested in cost-effectiveness issues. A number of studies assessing the cost-effectiveness of CTC have been published to date. The majority of findings indicate that CTC is probably not cost-effective when colonoscopy is available, but this conclusion is sensitive to a number of key parameters. This review discusses the findings of these studies, and considers those factors which most influence final conclusions, notably intervention costs, compliance rates, effectiveness of colonoscopy, and the assumed prevalence and natural history of diminutive advanced polyps. (orig.)

  9. Do hospital mergers reduce costs?

    Science.gov (United States)

    Schmitt, Matt

    2017-03-01

    Proponents of hospital consolidation claim that mergers lead to significant cost savings, but there is little systematic evidence backing these claims. For a large sample of hospital mergers between 2000 and 2010, I estimate difference-in-differences models that compare cost trends at acquired hospitals to cost trends at hospitals whose ownership did not change. I find evidence of economically and statistically significant cost reductions at acquired hospitals. On average, acquired hospitals realize cost savings between 4 and 7 percent in the years following the acquisition. These results are robust to a variety of different control strategies, and do not appear to be easily explained by post-merger changes in service and/or patient mix. I then explore several extensions of the results to examine (a) whether the acquiring hospital/system realizes cost savings post-merger and (b) if cost savings depend on the size of the acquirer and/or the geographic overlap of the merging hospitals. Copyright © 2017 Elsevier B.V. All rights reserved.

  10. Antimicrobial resistance: cost and containment.

    Science.gov (United States)

    Coast, Joanna; Smith, Richard D

    2003-08-01

    There is growing evidence that antimicrobial resistance causes serious consequences for individuals as well as leading to increased healthcare costs. The containment of resistance is therefore a policy problem which will impact on all health systems in the next few years. Unfortunately, there is, as yet, no definitive evidence suggesting that particular control measures are successful in containing either the emergence or transmission of antimicrobial resistance. Furthermore, few studies contain information about costs and even where there is such information it is generally inadequate because of the narrow perspectives from which analyses are conducted. In part, this is due to methodological problems associated with the inclusion of cost data: measuring and valuing what are often intangible costs; identifying costs associated with organizational change; and accounting for interaction between costs at levels from the individual to the international. Good quality research, including both economic evaluation and comprehensive economic modelling, is required to determine the most cost-effective combination of strategies to pursue in combating resistance, and to find ways around these methodological difficulties.

  11. Tree decompositions with small cost

    NARCIS (Netherlands)

    Bodlaender, H.L.; Fomin, F.V.

    2002-01-01

    The f-cost of a tree decomposition ({Xi | i e I}, T = (I;F)) for a function f : N -> R+ is defined as EieI f(|Xi|). This measure associates with the running time or memory use of some algorithms that use the tree decomposition. In this paper we investigate the problem to find tree decompositions

  12. Intrusion Detection Using Cost-Sensitive Classification

    CERN Document Server

    Mitrokotsa, Aikaterini; Douligeris, Christos

    2008-01-01

    Intrusion Detection is an invaluable part of computer networks defense. An important consideration is the fact that raising false alarms carries a significantly lower cost than not detecting at- tacks. For this reason, we examine how cost-sensitive classification methods can be used in Intrusion Detection systems. The performance of the approach is evaluated under different experimental conditions, cost matrices and different classification models, in terms of expected cost, as well as detection and false alarm rates. We find that even under unfavourable conditions, cost-sensitive classification can improve performance significantly, if only slightly.

  13. Financing Investment: The Cost Trade-Off

    DEFF Research Database (Denmark)

    Hirth, Stefan; Flor, Christian Riis

    theoretical explanation for the recent empirical findings of Cleary et al. (2007). We split up the endogenously implied financing costs and propose a trade-off between expected liquidation costs and second-best investment costs. For rather unconstrained firms, the risk of costly liquidation dominates the cost......Intuition suggests that corporate investment should be decreasing in financing constraints. We show that even when financing is obtained using a standard debt contract and there is symmetric information between the firm and outside investors, the relation is actually U-shaped. We thus provide a new...

  14. Financing Investment: The Cost Trade-Off

    DEFF Research Database (Denmark)

    Hirth, Stefan; Flor, Christian Riis

    Intuition suggests that corporate investment should be decreasing in financing constraints. We show that even when financing is obtained using a standard debt contract and there is symmetric information between the firm and outside investors, the relation is actually U-shaped. We thus provide a new...... theoretical explanation for the recent empirical findings of Cleary et al. (2007). We split up the endogenously implied financing costs and propose a trade-off between expected liquidation costs and second-best investment costs. For rather unconstrained firms, the risk of costly liquidation dominates the cost...

  15. 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

  16. Minimum cost connection networks

    DEFF Research Database (Denmark)

    Hougaard, Jens Leth; Tvede, Mich

    . We use three 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; and, (3) the central planner selects a cost minimizing network satisfying reported connection demands based on estimated connection costs and allocates true connection costs of the selected network....

  17. Strategic IT Investments: The Impact of Switching Cost and Declining IT Cost

    OpenAIRE

    Didem Demirhan; Varghese S. Jacob; Srinivasan Raghunathan

    2007-01-01

    The declining cost of information technology (IT) over time provides the later entrant in information-intensive industries a cost advantage. On the other hand, the earlier entrant has the potential to build and retain its market share if consumers incur a cost in switching to the later entrant. We investigate the impact of a decline in the IT cost and the switching cost on IT investment strategies of firms. We find that a declining IT cost always hurts the early entrant's profit. The early en...

  18. Mobious syndrome: MR findings

    Directory of Open Access Journals (Sweden)

    Maskal Revanna Srinivas

    2016-01-01

    Full Text Available Möbius syndrome is an extremely rare congenital disorder. We report a case of Möbius syndrome in a 2-year-old girl with bilateral convergent squint and left-sided facial weakness. The characteristic magnetic resonance imaging (MRI findings of Möbius syndrome, which include absent bilateral abducens nerves and absent left facial nerve, were noted. In addition, there was absence of left anterior inferior cerebellar artery (AICA and absence of bilateral facial colliculi. Clinical features, etiology, and imaging findings are discussed.

  19. Finding optimal exact reducts

    KAUST Repository

    AbouEisha, Hassan M.

    2014-01-01

    The problem of attribute reduction is an important problem related to feature selection and knowledge discovery. The problem of finding reducts with minimum cardinality is NP-hard. This paper suggests a new algorithm for finding exact reducts with minimum cardinality. This algorithm transforms the initial table to a decision table of a special kind, apply a set of simplification steps to this table, and use a dynamic programming algorithm to finish the construction of an optimal reduct. I present results of computer experiments for a collection of decision tables from UCIML Repository. For many of the experimented tables, the simplification steps solved the problem.

  20. Cost analysis of prenatal care using the activity-based costing model: a pilot study.

    Science.gov (United States)

    Gesse, T; Golembeski, S; Potter, J

    1999-01-01

    The cost of prenatal care in a private nurse-midwifery practice was examined using the activity-based costing system. Findings suggest that the activities of the nurse-midwife (the health care provider) constitute the major cost driver of this practice and that the model of care and associated, time-related activities influence the cost. This pilot study information will be used in the development of a comparative study of prenatal care, client education, and self care.

  1. Road crash costs.

    OpenAIRE

    2010-01-01

    Road crashes result in all kinds of social costs, such as medical costs, production loss, human losses, property damage, settlement costs and costs due to congestion. Studies into road crash costs and their trends are carried out quite regularly. In 2009, the costs amounted to € 12.5 billion, or 2.2% of the Gross Domestic Product (GDP). Insight into these costs is used for policy preparation and evaluation, and makes it possible to compare them with costs in other areas. Another important app...

  2. Total educational costs of an integrated nursing curriculum.

    Science.gov (United States)

    Bobroff, Maria Cristina Cescatto; Gordan, Pedro A; Garanhani, Mara Lúcia

    2009-01-01

    Innovative changes in undergraduate Nursing programs have brought about new methodologies and the need for cost evaluation. This study aims to develop a model for cost estimation, and to estimate educational costs of an integrated Nursing curriculum at a public university. This is a case study conducted in stages: model development, data collection, analysis and interpretation. The cost-construction model consisted of six steps: data collection; educational and support activity costs; four-year course educational costs; educational support costs; joint product costs and total educational costs. Findings showed a total educational cost per student/year US$ 3,788.82. Course team faculty included 97 members. The cost analysis in faculty contact hours is the most appropriate cost unit as it most consistently reflects faculty time devoted to teaching. The knowledge about educational costs provided information that may be useful for a different approach to the integrated curriculum management, with a view to putting its educational objectives in practice.

  3. Neuroblastoma: computed tomographic findings

    Energy Technology Data Exchange (ETDEWEB)

    Yoon, Choon Sik; Ahn, Chang Su; Kim, Myung Jun; Oh, Ki Keun [College of Medicine, Yonsei University, Seoul (Korea, Republic of)

    1994-01-15

    To evaluate the characteristic CT findings of neuroblastoma, we studied neuroblastomas. We analysed CT findings of available 25 cases among pathologically proved 51 neuroblastomas from Jan. 1983 to Sept. 1990. The most frequent site of origin is adrenal gland (40%) and the second is retroperitoneum (32%) and the third ismediastinum (16%). Characteristic CT findings are as follows: Calcifications within the tumor is detected in 86% of abdominal neuroblastomas and 50% of mediastinal origin. Hemorrhagic and necrotic changes within the tumor is noted at 86% in the tumor of abdominal origin and 25% in mediastinal neuroblastomas. Contrast enhanced study showed frequently seperated enhanced appearance with/without solid contrast enhancement. Encasements of major great vessels such as aorta and IVC with/without displacement by metastatic lymph nodes or tumor are frequently seen in 90% of abdominal neuroblastomas. Multiple lymphadenopathy are detected in 95% of abdominal neuroblastomas and 25% of mediastinal neuroblastomas. The most common organ or contiguous direct invasion is kidney in 6 cases and the next one is liver but intraspinal canal invasion is also noted in 2 cases. We concluded that diagnosis of neuroblastoma would be easily obtained in masses of pediatric group from recognition of above characteristic findings.

  4. Granulomatous mastitis: radiological findings

    Energy Technology Data Exchange (ETDEWEB)

    Ozturk, M.; Mavili, E.; Kahriman, G.; Akcan, A.C.; Ozturk, F. [Depts. of Radiology, Surgery, and Pathology, Erciyes Univ. Medical Faculty, Kayseri (Turkey)

    2007-02-15

    Purpose: To evaluate the radiological, ultrasonographic, and magnetic resonance imaging (MRI) findings of idiopathic granulomatous mastitis. Material and Methods: Between April 2002 and June 2005, the mammography, ultrasound, color Doppler ultrasound, non enhanced MR, and dynamic MR findings of nine patients with the preliminary clinical diagnosis of malignancy and the final diagnosis of granulomatous mastitis were evaluated. Results: On mammography, asymmetrical focal densities with no distinct margins, ill-defined masses with spiculated contours, and bilateral multiple ill-defined nodules were seen. On ultrasound, in four patients a discrete, heterogenous hypoechoic mass, in two patients multiple abscesses, in one patient bilateral multiple central hypo peripheral hyperechoic lesions, in two patients heterogeneous hypo- and hyperechoic areas together with parenchymal distortion, and in one patient irregular hypoechoic masses with tubular extensions and abscess cavities were seen. Five of the lesions were vascular on color Doppler ultrasound. On MR mammography, the most frequent finding was focal or diffuse asymmetrical signal intensity changes that were hypointense on T1W images and hyperintense on T2W images, without significant mass effect. Nodular lesions were also seen. On dynamic contrast-enhanced mammography, mass-like enhancement, ring-like enhancement, and nodular enhancement were seen. The time-intensity curves differed from patient to patient and from lesion to lesion. Conclusion: The imaging findings of idiopathic granulomatous mastitis have a wide spectrum, and they are inconclusive for differentiating malignant and benign lesions.

  5. Finding Health Care Services

    Science.gov (United States)

    If you have been diagnosed with cancer, finding a doctor and treatment facility for your cancer care is an important step to getting the best treatment possible. Learn tips for choosing a doctor and treatment facility to manage your cancer care.

  6. Hepatic angiosarcoma: CT findings

    Institute of Scientific and Technical Information of China (English)

    余日胜; 章士正; 华建明

    2003-01-01

    @@ Hepatic angiosarcoma is a rare malignant vascular tumor. Accurate preoperative diagnosis of this tumor is very difficult if the patient does not have any history of exposure to specific carcinogens including thorotrast, arsenicals and vinyl chloride monomer. We describe CT findings in two cases of hepatic angiosarcoma in combination with a review of the literature.

  7. Tooth Tutoring: The Findings.

    Science.gov (United States)

    Cone, Richard; And Others

    Findings are reported on a three year cross-age tutoring program in which undergraduate dental hygiene students and college students from other disciplines trained upper elementary students to tutor younger students in the techniques of dental hygiene. Data includes pre-post scores on the Oral Hygiene Index of plaque for both experimental and…

  8. Hepatoerythropoietic porphyria: neuroimaging findings.

    Science.gov (United States)

    Berenguer, J; Blasco, J; Cardenal, C; Pujol, T; Cruces Prado, M J; Herrero, C; Mascaró, J M; de la Torre, C; Mercader, J M

    1997-09-01

    CT and MR findings in two patients with hepatoerythropoietic porphyria are presented. CT scans showed atrophy and cortical mineralization at the same level. MR examination performed in one of the two patients showed mainly frontal cortical atrophy and punctate bright signal on T1- and T2-weighted sequences.

  9. Tongue schwannoma: clinicopathological findings.

    Science.gov (United States)

    Catalfamo, Luciano; Lombardo, Giuseppe; Nava, Carla; Familiari, Elena; Petrocelli, Marzia; Iudicello, Valeria; Ieni, Antonio; Barresi, Valeria; De Ponte, Francesco Saverio

    2011-05-01

    Schwannomas are peripheral nerve sheath tumors. Approximately 25% of extracranial schwannomas are located in the head and neck district, but only 1% shows an intraoral origin. We report a case of a 28-year-old patient with a tongue schwannoma. Morphologic analysis and immunohistochemical findings strongly support the diagnosis. Surgical treatment is discussed.

  10. Local matching indicators for concave transport costs

    CERN Document Server

    Delon, Julie; Sobolevskii, A

    2009-01-01

    In this note, we introduce a class of indicators that enable to compute efficiently optimal transport plans associated to arbitrary distributions of $N$ demands and $N$ supplies in $\\mathbf{R}$ in the case where the cost function is concave. The cost of these indicators is small and independent of $N$. Using them recursively according to a particular algorithm allows to find an optimal transport plan in less than $N^2$ evaluations of the cost function.

  11. Heterotopic pregnancy: Sonographic findings

    Energy Technology Data Exchange (ETDEWEB)

    Kwon, Tae Hee [CHA General Hospital of Seoul, Pochon CHA University College of Medicine, Seoul (Korea, Republic of)

    1999-03-15

    To evaluate the sonographic findings of the heterotopic pregnancy which is increasing recently. Thirty-nine cases of heterotopic pregnancy after ovulation induction and IVF-ET (In Vitro Fertilization-Embryo Transfer) during the recent 3 years were analyzed. They were diagnosed by ultrasonography and proved surgically afterwards. Sonographic findings were analyzed focusing on gestational week of intrauterine pregnancy and location of ectopic pregnancy. In particular, adnexal mass was evaluated with regard to size and the characteristic findings such as ectopic gestational sac (echogenic ring). Also, overian cyst and fluid collection in cul-de-sac space were reviewed carefully. Heterotopic pregnancy was proved surgically by salpingectomy in 33 cases and by resection of cornus in six cases. Sonographic diagnosis using transvaginal ultrasound was made from five weeks to nine weeks two days (six weeks and four days in average) from last menstral period in all 39 cases. Ectopic pregnancy was identified in ampullary part in 29 cases, in the isthmic portion of tube in four cases and in the cornus of uterus in six cases. The intrauterine pregnancy was diagnosed by identifying the intrauterine gestational saccontaining a yolk sac in seven cases and the embryo with fetal heart beat in the remaining 32 cases. Adnexal masses of heterotopic pregnancy were less than 3 cm in diameter in 2 cases (57%), 3-4 cm in 11 cases (28%) and more than 4 cm in 6 cases (15%). A characteristic finding of ectopic mass was echogenic ring which was visible in 33 (84.6%) cases by transvaginal ultrasound. Six cases had pelvic hematosalpinx and two had pelvic hematoma. Of 10 cases (26%) which were identified to have ovarian hyperstimulation syndrome, eight (21%) had large amount of fluid collection in cul-de-sac and abdomen. Ultrasonographic identification of the intrauterine pregnancy and the ectopic chorion ring is effective for the early diagnosis of the heterotopic pregnancy.

  12. Gallstone ileus: CT findings

    Energy Technology Data Exchange (ETDEWEB)

    Delabrousse, E.; Bartholomot, B.; Sohm, O.; Kastler, B. [Dept. of Radiology A, CHU Jean Minjoz, University of Besancon (France); Wallerand, H. [Dept. of Surgery, CHU Jean Minjoz, University of Besancon (France)

    2000-06-01

    Gallstone ileus is a rare complication of recurrent gallstone cholecystitis. The classic radiographic triad of small bowel obstruction, pneumobilia and ectopic gallstone on abdominal plain radiograph is described with CT imaging. Because of the better resolution of CT compared with abdominal radiography and its recent accession to emergency use, radiologists should be aware of CT findings of gallstone ileus. We report a case in which gallstone ileus was initially diagnosed by CT. (orig.)

  13. Regional Transmission Projects: Finding Solutions

    Energy Technology Data Exchange (ETDEWEB)

    The Keystone Center

    2005-06-15

    The Keystone Center convened and facilitated a year-long Dialogue on "Regional Transmission Projects: Finding Solutions" to develop recommendations that will help address the difficult and contentious issues related to expansions of regional electric transmission systems that are needed for reliable and economic transmission of power within and across regions. This effort brought together a cross-section of affected stakeholders and thought leaders to address the problem with the collective wisdom of their experience and interests. Transmission owners sat at the table with consumer advocates and environmental organizations. Representatives from regional transmission organizations exchanged ideas with state and federal regulators. Generation developers explored common interests with public power suppliers. Together, the Dialogue participants developed consensus solutions about how to begin unraveling some of the more intractable issues surrounding identification of need, allocation of costs, and reaching consensus on siting issues that can frustrate the development of regional transmission infrastructure. The recommendations fall into three broad categories: 1. Recommendations on appropriate institutional arrangements and processes for achieving regional consensus on the need for new or expanded transmission infrastructure 2. Recommendations on the process for siting of transmission lines 3. Recommendations on the tools needed to support regional planning, cost allocation, and siting efforts. List of Dialogue participants: List of Dialogue Participants: American Electric Power American Transmission Company American Wind Energy Association California ISO Calpine Corporation Cinergy Edison Electric Institute Environmental Defense Federal Energy Regulatory Commission Great River Energy International Transmission Company ISO-New England Iowa Public Utility Board Kanner & Associates Midwest ISO National Association of Regulatory Utility Commissioners National Association

  14. Sources of Operating Costs

    OpenAIRE

    Mackie, Peter; Nellthorp, John; Laird, James

    2005-01-01

    Historically, road vehicle operating costs have tended to dominate highway economic appraisals in developing countries, due to the poor road surfaces that can occur there. The operating costs of railways and ports are also substantial, and form key components of cost benefit analyses of their associated infrastructure. The definition of operating costs for Bank projects is therefore important ...

  15. Executive Compensation and the Cost of Debt

    NARCIS (Netherlands)

    Kabir, Mohammed Rezaul; Li, Hao; Veld-Merkoulova, Yulia V.

    2010-01-01

    We examine how executive compensation affects the cost of debt financing. Analyzing CEO pay data from the UK, we find that debt-like and equity-like pay components have opposite effects on the cost of debt. An increase in defined benefit pensions is associated with lower bond yield spread, while an

  16. Measurement of costs for health economic evaluation.

    Science.gov (United States)

    Riewpaiboon, Arthorn

    2014-05-01

    The provision of guidelines on cost measurement for health economic evaluations enable research to be more standardized and hence more comparable, which offers clear benefits for policy formulation and health management. The guidelines herein focus on three aspects-the cost of health intervention/health care programs, the cost of illness/health risks, and use of costs in health economic evaluation. For each aspect, the main concepts and methods are outlined, and recommendations for the Thai context are presented. There is particular focus on how to calculate various costs according to different evaluation methods and perspectives, how to evaluate source of cost data, how to make value adjustments and how to present cost measurement findings.

  17. Green Infrastructure Siting and Cost Effectiveness Analysis

    Data.gov (United States)

    Allegheny County / City of Pittsburgh / Western PA Regional Data Center — Parcel scale green infrastructure siting and cost effectiveness analysis. You can find more details at the project's website.

  18. Software Cost Estimation Review

    OpenAIRE

    Ongere, Alphonce

    2013-01-01

    Software cost estimation is the process of predicting the effort, the time and the cost re-quired to complete software project successfully. It involves size measurement of the soft-ware project to be produced, estimating and allocating the effort, drawing the project schedules, and finally, estimating overall cost of the project. Accurate estimation of software project cost is an important factor for business and the welfare of software organization in general. If cost and effort estimat...

  19. OOTW COST TOOLS

    Energy Technology Data Exchange (ETDEWEB)

    HARTLEY, D.S.III; PACKARD, S.L.

    1998-09-01

    This document reports the results of a study of cost tools to support the analysis of Operations Other Than War (OOTW). It recommends the continued development of the Department of Defense (DoD) Contingency Operational Support Tool (COST) as the basic cost analysis tool for 00TWS. It also recommends modifications to be included in future versions of COST and the development of an 00TW mission planning tool to supply valid input for costing.

  20. What Do Products/Services Cost? How Do We Know?

    Science.gov (United States)

    Weingand, Darlene E.

    1995-01-01

    Price (cost) analysis provides the library manager with valuable data for decision making and developing marketing strategies. This article examines program budget, cost-finding methodologies that influence demand, the impact of technology, and budget presentation. (Author/AEF)

  1. MR findings of ulegyria

    Energy Technology Data Exchange (ETDEWEB)

    Momoshima, Suketaka; Shiga, Hayao; Yuasa, Yuji; Imai, Yutaka; Higuchi, Nobuya (Keio Univ., Tokyo (Japan). School of Medicine); Maezawa, Mariko

    1991-08-01

    Magnetic resonance (MR) findings of the brains diagnosed to have ulegyria were reviewed. The reviewed subjects comprised six epileptic children, ranged from 2 to 16 years of age. All patients had convulsion of tonic-clonic type of various severity and had histories of ischemic-hypoxic or hypoglycemic episode in the perinatal or postnatal period. T{sub 1}-weighted images demonstrated the findings precisely reflecting the salient macroscopic features of ulegyria; localized atrophy of the brain with mushroom-shaped cortical gyri with narrow roots and relatively spared wider crowns. T{sub 2}-weighted images showed the areas of hyperintensity in the subcortical and deep white matter subjacent to the atrophic cortex, suggestive of cicatrical gliosis as well as cystic degeneration. The atrophic gyri were seen in the anterior and/or posterior parasagittal arterial border zones bilaterally with minimal asymmetry. Although these findings were nearly pathognomonic to ulegyria, polymicrogyria could mimic it since both are characterized by abnormally diminutive cortical gyri seen in epileptic children. In polymicrogyria, however, affected gyri are uniformly diminutive and not mushroom-shaped, the cortex is rather thickened than atrophic, the underlying white matter shows no focal hyperintensity, subcortical cystic changes are not present, and affected cortex is not restricted to arterial border zones. Even in one of our cases with extensive ulegyria, it was easy to differentiate it from polymicrogyria since parasagittal regions were most severely affected. Although the previous reports on ulegyria have been exclusively based on postmortem pathological examinations or experimental models, its easy recognition on MRI would contribute to further understanding of its clinical significance and mechanisms. (author).

  2. MR findings of spondylolysis

    Energy Technology Data Exchange (ETDEWEB)

    Ojiri, Hiroya; Fukuda, Kunihiko; Hashimoto, Toru; Doi, Michiko; Irie, Takeo; Tatsuno, Satoshi; Tada, Shinpei (Jikei Univ., Tokyo (Japan). School of Medicine); Toyoda, Keiko

    1994-08-01

    We reviewed MR images of 50 patients with spondylolisthesis to disclose MR findings of spondylolysis. In almost half of our series, spondylolysis was detected as a low signal intensity band traversing in the pairs interarticularis on both T1 and T2 weighted images. Sagittal images was superior to axial image in detection of the low signal intensity band. In some patients, a focal high signal intensity accompanying the low signal intensity band was considered to be fluid collection within pseudoarthrosis due to spondylolysis on T2-weighted image. (author).

  3. Abdominal aspergillosis: CT findings

    Energy Technology Data Exchange (ETDEWEB)

    Yeom, Suk Keu, E-mail: pagoda20@hanmail.net [Department of Radiology and Research Institute of Radiology, Asan Medical Center, University of Ulsan College of Medicine, 388-1, Poongnap2-dong, Songpa-gu, Seoul, 138-736 (Korea, Republic of); Kim, Hye Jin, E-mail: kimhyejin@amc.seoul.kr [Department of Radiology and Research Institute of Radiology, Asan Medical Center, University of Ulsan College of Medicine, 388-1, Poongnap2-dong, Songpa-gu, Seoul, 138-736 (Korea, Republic of); Byun, Jae Ho, E-mail: jhbyun@amc.seoul.kr [Department of Radiology and Research Institute of Radiology, Asan Medical Center, University of Ulsan College of Medicine, 388-1, Poongnap2-dong, Songpa-gu, Seoul, 138-736 (Korea, Republic of); Kim, Ah Young, E-mail: aykim@amc.seoul.kr [Department of Radiology and Research Institute of Radiology, Asan Medical Center, University of Ulsan College of Medicine, 388-1, Poongnap2-dong, Songpa-gu, Seoul, 138-736 (Korea, Republic of); Lee, Moon-Gyu, E-mail: mglee@amc.seoul.kr [Department of Radiology and Research Institute of Radiology, Asan Medical Center, University of Ulsan College of Medicine, 388-1, Poongnap2-dong, Songpa-gu, Seoul, 138-736 (Korea, Republic of); Ha, Hyun Kwon, E-mail: hkha@amc.seoul.kr [Department of Radiology and Research Institute of Radiology, Asan Medical Center, University of Ulsan College of Medicine, 388-1, Poongnap2-dong, Songpa-gu, Seoul, 138-736 (Korea, Republic of)

    2011-03-15

    Objective: In order to retrospectively evaluate the CT findings of abdominal aspergillosis in immunocompromised patients. Materials and methods: CT scans were reviewed with regard to the sites, number, morphologic appearance, attenuation, and the contrast enhancement patterns of the lesions in six patients (5 women, 1 man; mean age, 43.4 years; range, 23-59 years) with pathologically proved abdominal aspergillosis by two gastrointestinal radiologists in consensus. Medical records were also reviewed to determine each patient's clinical status and outcome. Results: All patients were immunocompromised state: 4 patients received immunosuppressive therapy for solid organ transplantation and 2 patients received chemotherapy for acute myeloid leukemia. Aspergillosis involved blood vessels (n = 3), liver (n = 2), spleen (n = 2), gastrointestinal tract (n = 2), native kidney (n = 1), transplanted kidney (n = 1), peritoneum (n = 1), and retroperitoneum (n = 1). CT demonstrated solid organ or bowel infarction or perforation secondary to vascular thrombosis or pseudoaneurysm, multiple low-attenuating lesions of solid organs presenting as abscesses, concentric bowel wall thickening mimicking typhlitis, or diffuse or nodular infiltration of the peritoneum and retroperitoneum. Conclusion: Familiarity with findings commonly presenting as angioinvasive features or abscesses on CT, may facilitate the diagnosis of rare and fatal abdominal aspergillosis.

  4. Ultrasonographic findings of Epicondylitis

    Energy Technology Data Exchange (ETDEWEB)

    Kwak, Seo Hyun; Song, In Sup; Lee, Jong Beum; Lee, Hwa Yeon; Yoo, Seung Min; Yang, Seong Jun [Yong San Hospital, Chung-Ang University College of Medicine, Seoul (Korea, Republic of); Seo, Kyung Mook [Chung-Ang University College of Medicine, Seoul (Korea, Republic of)

    2002-09-15

    To evaluate the usefulness of ultrasonographic findings of the common extensor and flexor tendon in evaluation of patients with lateral and medial epicondylitis. Thirty eight elbows from twenty four patients (mean age=45.2 years) were included. Ultrasonographic examination was performed to evaluate lateral or medial epicondylitis. Epicondylitis was divided into five groups according to the severity of disease: 1) normal, 2) tendinopathy, 3) tendinopathy with a partial tear, partial tear and 4) complete tear. Change in the size of a tendon, bony change of the epicondylitis, presence or absence of calcification or echogenic foci in the common tendon and hypervascularity for each categories were also assessed. In addition, these lesions were divided into the superficial and deep according to the location of lesions. According to the severity, there were 15 cases of normal, 13 tendinopathies, 8 tendinopathies with a partial tear, 2 partial tears and 0 complete tear. Bony change was seen only in tendinopathy, tendinopathy with partial tear and partial tear. Calcification or echogenic foci were only observed in cases with tendinopathy and tendinopathy with partial tear. Hypervascularity was only seen in one case of tendinopathy. With thorough understanding of ultrasonographic findings of epicondylitis, ultrasonographic examination can be especially useful and effective in evaluating the severity and location of lesions.

  5. [Ultrasound findings in rhabdomyolysis].

    Science.gov (United States)

    Carrillo-Esper, Raúl; Galván-Talamantes, Yazmin; Meza-Ayala, Cynthia Margarita; Cruz-Santana, Julio Alberto; Bonilla-Reséndiz, Luis Ignacio

    Rhabdomyolysis is defined as skeletal muscle necrosis. Ultrasound assessment has recently become a useful tool for the diagnosis and monitoring of muscle diseases, including rhabdomyolysis. A case is presented on the ultrasound findings in a patient with rhabdomyolysis. To highlight the importance of ultrasound as an essential part in the diagnosis in rhabdomyolysis, to describe the ultrasound findings, and review the literature. A 30 year-old with post-traumatic rhabdomyolysis of both thighs. Ultrasound was performed using a Philips Sparq model with a high-frequency linear transducer (5-10MHz), in low-dimensional scanning mode (2D), in longitudinal and transverse sections at the level of both thighs. The images obtained showed disorganisation of the orientation of the muscle fibres, ground glass image, thickening of the muscular fascia, and the presence of anechoic areas. Ultrasound is a useful tool in the evaluation of rhabdomyolysis. Copyright © 2015 Academia Mexicana de Cirugía A.C. Publicado por Masson Doyma México S.A. All rights reserved.

  6. Economic costs of drug abuse: financial, cost of illness, and services.

    Science.gov (United States)

    Cartwright, William S

    2008-03-01

    This article examines costs as they relate to the financial costs of providing drug abuse treatment in private and public health plans, costs to society relating to drug abuse, and many smaller costing studies of various stakeholders in the health care system. A bibliography is developed from searches across PubMed, Web of Science, and other bibliographic sources. The review indicates that a wide collection of cost findings is available to policy makers. For example, the financial aspects of health plans have been dominated by considerations of actuarial costs of parity for drug abuse treatment. Cost-of-illness methods have been developed and extended to drug abuse costing to measure the national level of burden and are important to the economic evaluation of interventions at the program level. Costing is done in many small and focused studies, reflecting the interests of different stakeholders in the health care system. For costs in programs and health plans, as well as cost offsets of the impact of substance abuse treatment on medical expenditures, findings are surprisingly important to policy makers. Maintaining ongoing research that is highly policy relevant from the point of view of health services, more is needed on costing concepts and measurement applications.

  7. Cost function estimation

    DEFF Research Database (Denmark)

    Andersen, C K; Andersen, K; Kragh-Sørensen, P

    2000-01-01

    on these criteria, a two-part model was chosen. In this model, the probability of incurring any costs was estimated using a logistic regression, while the level of the costs was estimated in the second part of the model. The choice of model had a substantial impact on the predicted health care costs, e......Statistical analysis of cost data is often difficult because of highly skewed data resulting from a few patients who incur high costs relative to the majority of patients. When the objective is to predict the cost for an individual patient, the literature suggests that one should choose...... a regression model based on the quality of its predictions. In exploring the econometric issues, the objective of this study was to estimate a cost function in order to estimate the annual health care cost of dementia. Using different models, health care costs were regressed on the degree of dementia, sex, age...

  8. Radiologic findings in neurofibromatosis

    Energy Technology Data Exchange (ETDEWEB)

    Kim, Dai Young; Jeon, Seok Chol; Lee, Kwan Se; Yeon, Kyung Mo; Choo, Dong Woon [Seoul National University College of Medicine, Seoul (Korea, Republic of)

    1979-12-15

    Neurofibromatosis is an uncommon but certainly not a rare hereditary disorder, probably of neuralcrest origin, involving not only neuroectoderm and mesoderm but also endoderm and characterized by cafe au lait spots and cutaneous and subcutaneous tumors, with secondary mesodermal defects responsible for protean osseous abnormalities and various manifestations in other systems. This paper is a study of confirmed 143 cases of neurofibromatosis collected for past 8 years. In this analysis, special attention was given to the selected 37 cases which showed abnormal findings on radiological examinations. Overall male to female ratio was 1 : 1.3. The most frequent kind of abnormalities was vertebral kyphoscoliosis in 12 cases. Among the more pathognomonic but uncommon abnormalities to neurofibromatosis, we experienced each 2 cases of lambdoid defect, pseudoarthrosis and renovascular hypertension, and 1 cases of sphenoid bone absence.

  9. Minimum cost connection networks

    DEFF Research Database (Denmark)

    Hougaard, Jens Leth; Tvede, Mich

    2015-01-01

    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...

  10. The Cost of Railroad Regulation

    DEFF Research Database (Denmark)

    Federico, Giovanni; Sharp, Paul R.

    We investigate the costs of transportation regulation using the example of agricultural markets in the United States. Using a large database of prices by state of agricultural commodities, we find that the coefficient of variation (as a measure of market integration between states) falls for many...... commodities until the First World War. We demonstrate that this reflected changes in transportation costs which in turn in the long run depended on productivity growth in railroads. 1920 marked a change in this relationship, however, and between the First and Second World Wars we find considerable...... disintegration of agricultural markets, ultimately as a consequence of the 1920 Transportation Act. We argue that this benefited railroad companies in the 1920s and workers in the 1930s, and we put forward an estimate of the welfare losses for the consumers of railroad services (i.e. agricultural producers...

  11. Fixed export cost heterogeneity, trade and welfare

    DEFF Research Database (Denmark)

    Jørgensen, Jan Guldager; Schröder, Philipp J.H.

    2008-01-01

    -country intra-industry trade model where firms are of two different marginal costs types and where fixed export costs are heterogeneous across firms. This model traces many of the stylized facts of international trade. However, we find that with heterogeneous fixed export costs there exists a positive bilateral......Recent literature on the workhorse model of intra-industry trade has explored heterogeneous cost structures at the firm level. These approaches have proven to add realism and predictive power. This paper presents a new and simple heterogeneous-firms specification. We develop a symmetric two...

  12. Information erasure without an energy cost

    CERN Document Server

    Vaccaro, Joan A

    2010-01-01

    Landauer argued that the process of erasing the information stored in a memory device incurs an energy cost in the form of a minimum amount of mechanical work. We find, however, that this energy cost can be reduced to zero by paying a cost in angular momentum or any other conserved quantity. Erasing the memory of Maxwell's demon in this way implies that work can be extracted from a single thermal reservoir at a cost of angular momentum and an increase in total entropy. The implications of this for the second law of thermodynamics are assessed.

  13. Top Level Space Cost Methodology (TLSCM)

    Science.gov (United States)

    2007-11-02

    Software 7 6. ACEIT . 7 C. Ground Rules and Assumptions 7 D. Typical Life Cycle Cost Distribution 7 E. Methodologies 7 1. Cost/budget Threshold 9 2. Analogy...which is based on real-time Air Force and space programs. Ref.(25:2- 8, 2-9) 6. ACEIT : Automated Cost Estimating Integrated Tools( ACEIT ), Tecolote...Research, Inc. There is a way to use the ACEIT cost program to get a print-out of an expanded WBS. Therefore, find someone that has ACEIT experience and

  14. Cost objective PLM and CE

    CERN Document Server

    Perry, Nicolas

    2010-01-01

    Concurrent engineering taking into account product life-cycle factors seems to be one of the industrial challenges of the next years. Cost estimation and management are two main strategic tasks that imply the possibility of managing costs at the earliest stages of product development. This is why it is indispensable to let people from economics and from industrial engineering collaborates in order to find the best solution for enterprise progress for economical factors mastering. The objective of this paper is to present who we try to adapt costing methods in a PLM and CE point of view to the new industrial context and configuration in order to give pertinent decision aid for product and process choices. A very important factor is related to cost management problems when developing new products. A case study is introduced that presents how product development actors have referenced elements to product life-cycle costs and impacts, how they have an idea bout economical indicators when taking decisions during t...

  15. Holding Costs and Equilibrium Arbitrage

    OpenAIRE

    Tuckman, Bruce; Vila, Jean-Luc

    1993-01-01

    This paper constructs a dynamic model of the equilibrium determination of relative prices when arbitragers face holding costs. The major findings are that 1) models based on riskless arbitrage arguments alone may not provide usefully tight bounds on observed prices, 2) arbitragers are often most effective in eliminating the mispricings of shorter-term assets, 3) arbitrage activity increases the mean reversion of changes in the mispricing process and reduces their conditional volatility, and 4...

  16. Enviromental standards and costly monitoring

    OpenAIRE

    1999-01-01

    In this paper, we investigate the features of an optimal regulatory policy composed of pollution standards and probabilities of inspection to verify firms' behavior, where fines for noncompliance depend on the degree of violation. We find that the optimal policy can entail either compliance or noncompliance with the enviromental standards, the latter being more plausible when monitoring costs are high and, surprisingly, when fines for noncompliance are also high. In the event the planner has ...

  17. Medicare Cost Reports

    Data.gov (United States)

    U.S. Department of Health & Human Services — Medicare certified institutional providers are required to submit an annual cost report to a Medicare Administrative Contractor. The cost report contains provider...

  18. Unit Cost Compendium Calculations

    Data.gov (United States)

    U.S. Environmental Protection Agency — The Unit Cost Compendium (UCC) Calculations raw data set was designed to provide for greater accuracy and consistency in the use of unit costs across the USEPA...

  19. Managing Information On Costs

    Science.gov (United States)

    Taulbee, Zoe A.

    1990-01-01

    Cost Management Model, CMM, software tool for planning, tracking, and reporting costs and information related to costs. Capable of estimating costs, comparing estimated to actual costs, performing "what-if" analyses on estimates of costs, and providing mechanism to maintain data on costs in format oriented to management. Number of supportive cost methods built in: escalation rates, production-learning curves, activity/event schedules, unit production schedules, set of spread distributions, tables of rates and factors defined by user, and full arithmetic capability. Import/export capability possible with 20/20 Spreadsheet available on Data General equipment. Program requires AOS/VS operating system available on Data General MV series computers. Written mainly in FORTRAN 77 but uses SGU (Screen Generation Utility).

  20. Realized Cost Savings 2016

    Data.gov (United States)

    Department of Veterans Affairs — This dataset is provided as a requirement of OMB’s Integrated Data Collection (IDC) and links to VA’s Realized Cost Savings and Avoidances data in JSON format. Cost...

  1. 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...

  2. Opportunity Cost: A Reexamination

    Science.gov (United States)

    Parkin, Michael

    2016-01-01

    Is opportunity cost an ambiguous and arbitrary concept or a simple, straightforward, and fruitful one? This reexamination of opportunity cost addresses this question, and shows that opportunity cost is an ambiguous concept because "two" definitions are in widespread use. One of the definitions is indeed simple, fruitful, and one that…

  3. Power Plant Cycling Costs

    Energy Technology Data Exchange (ETDEWEB)

    Kumar, N.; Besuner, P.; Lefton, S.; Agan, D.; Hilleman, D.

    2012-07-01

    This report provides a detailed review of the most up to date data available on power plant cycling costs. The primary objective of this report is to increase awareness of power plant cycling cost, the use of these costs in renewable integration studies and to stimulate debate between policymakers, system dispatchers, plant personnel and power utilities.

  4. Educational Cost Analysis.

    Science.gov (United States)

    Flynn, Donald L.

    Traditional approaches to the cost analysis of educational programs involve examining annual budgets. Such approaches do not properly consider the cost of either new capital expenditures or the current value of previously purchased items. This paper presents the methodology for a new approach to educational cost analysis that identifies the actual…

  5. Thoracic textilomas: CT findings

    Energy Technology Data Exchange (ETDEWEB)

    Machado, Dianne Melo; Zanetti, Glaucia; Araujo Neto, Cesar Augusto; Nobre, Luiz Felipe; Meirelles, Gustavo de Souza Portes; Silva, Jorge Luiz Pereira e; Guimaraes, Marcos Duarte; Escuissato, Dante Luiz; Souza Junior, Arthur Soares; Hochhegger, Bruno; Marchiori, Edson, E-mail: edmarchiori@gmail.com [Hospital Universitario Antonio Pedro (HUAP/UFF), Niteroi, RJ (Brazil)

    2014-09-15

    Objective: the aim of this study was to analyze chest CT scans of patients with thoracic textiloma. Methods: this was a retrospective study of 16 patients (11 men and 5 women) with surgically confirmed thoracic textiloma. The chest CT scans of those patients were evaluated by two independent observers, and discordant results were resolved by consensus. Results: the majority (62.5%) of the textilomas were caused by previous heart surgery. The most common symptoms were chest pain (in 68.75%) and cough (in 56.25%). In all cases, the main tomographic finding was a mass with regular contours and borders that were well-defined or partially defined. Half of the textilomas occurred in the right hemithorax and half occurred in the left. The majority (56.25%) were located in the lower third of the lung. The diameter of the mass was ≤ 10 cm in 10 cases (62.5%) and > 10 cm in the remaining 6 cases (37.5%). Most (81.25%) of the textilomas were heterogeneous in density, with signs of calcification, gas, radiopaque marker, or sponge-like material. Peripheral expansion of the mass was observed in 12 (92.3%) of the 13 patients in whom a contrast agent was used. Intraoperatively, pleural involvement was observed in 14 cases (87.5%) and pericardial involvement was observed in 2 (12.5%). Conclusions: it is important to recognize the main tomographic aspects of thoracic textilomas in order to include this possibility in the differential diagnosis of chest pain and cough in patients with a history of heart or thoracic surgery, thus promoting the early identification and treatment of this postoperative complication. (author)

  6. Cost incentives for doctors

    DEFF Research Database (Denmark)

    Schottmüller, Christoph

    2013-01-01

    If doctors take the costs of treatment into account when prescribing medication, their objectives differ from their patients' objectives because the patients are insured. This misalignment of interests hampers communication between patient and doctor. Giving cost incentives to doctors increases...... welfare if (i) the doctor's examination technology is sufficiently good or (ii) (marginal) costs of treatment are high enough. If the planner can costlessly choose the extent to which doctors take costs into account, he will opt for less than 100%. Optimal health care systems should implement different...... degrees of cost incentives depending on type of disease and/or doctor....

  7. Costing Practices in Healthcare

    DEFF Research Database (Denmark)

    Chapman, Christopher; Kern, Anja; Laguecir, Aziza

    2014-01-01

    The rising cost of healthcare is a globally pressing concern. This makes detailed attention to the way in which costing is carried out of central importance. This article offers a framework for considering the interdependencies between a dominant element of the contemporary healthcare context, i.......e., Diagnosis Related Group (DRG) systems, and costing practices. DRG-based payment systems strongly influence costing practices in multiple ways. In particular, setting DRG tariffs requires highly standardized costing practices linked with specific skill sets from management accountants and brings other...

  8. Cost function estimation

    DEFF Research Database (Denmark)

    Andersen, C K; Andersen, K; Kragh-Sørensen, P

    2000-01-01

    Statistical analysis of cost data is often difficult because of highly skewed data resulting from a few patients who incur high costs relative to the majority of patients. When the objective is to predict the cost for an individual patient, the literature suggests that one should choose...... a regression model based on the quality of its predictions. In exploring the econometric issues, the objective of this study was to estimate a cost function in order to estimate the annual health care cost of dementia. Using different models, health care costs were regressed on the degree of dementia, sex, age......, marital status and presence of any co-morbidity other than dementia. Models with a log-transformed dependent variable, where predicted health care costs were re-transformed to the unlogged original scale by multiplying the exponential of the expected response on the log-scale with the average...

  9. Costs of traffic injuries

    DEFF Research Database (Denmark)

    Kruse, Marie

    2015-01-01

    assessed using Danish national healthcare registers. Productivity costs were computed using duration analysis (Cox regression models). In a subanalysis, cost per severe traffic injury was computed for the 12 995 individuals that experienced a severe injury. RESULTS: The socioeconomic cost of a traffic......OBJECTIVE: The aim of this study was to analyse the socioeconomic costs of traffic injuries in Denmark, notably the healthcare costs and the productivity costs related to traffic injuries, in a bottom-up, register-based perspective. METHOD: Traffic injury victims were identified using national...... emergency room data and police records. Victims were matched with five controls per case by means of propensity score, nearest-neighbour matching. In the cohort, consisting of the 52 526 individuals that experienced a traffic injury in 2000 and 262 630 matched controls, attributable healthcare costs were...

  10. Immunological findings in autism.

    Science.gov (United States)

    Cohly, Hari Har Parshad; Panja, Asit

    2005-01-01

    elevated in autistic brains. In measles virus infection, it has been postulated that there is immune suppression by inhibiting T-cell proliferation and maturation and downregulation MHC class II expression. Cytokine alteration of TNF-alpha is increased in autistic populations. Toll-like-receptors are also involved in autistic development. High NO levels are associated with autism. Maternal antibodies may trigger autism as a mechanism of autoimmunity. MMR vaccination may increase risk for autism via an autoimmune mechanism in autism. MMR antibodies are significantly higher in autistic children as compared to normal children, supporting a role of MMR in autism. Autoantibodies (IgG isotype) to neuron-axon filament protein (NAFP) and glial fibrillary acidic protein (GFAP) are significantly increased in autistic patients (Singh et al., 1997). Increase in Th2 may explain the increased autoimmunity, such as the findings of antibodies to MBP and neuronal axonal filaments in the brain. There is further evidence that there are other participants in the autoimmune phenomenon. (Kozlovskaia et al., 2000). The possibility of its involvement in autism cannot be ruled out. Further investigations at immunological, cellular, molecular, and genetic levels will allow researchers to continue to unravel the immunopathogenic mechanisms' associated with autistic processes in the developing brain. This may open up new avenues for prevention and/or cure of this devastating neurodevelopmental disorder.

  11. Fixed Costs and Asset Market Participation Fixed Costs and Asset Market Participation

    Directory of Open Access Journals (Sweden)

    Harold H. Zhang

    2000-03-01

    Full Text Available This paper investigates the effects of fixed costs on investor's decision of asset market participation. The model features a continuum of agents with heterogeneous initial wealth and attitude toward risk. We show that under certain conditions there exists a unique competitive equilibrium in which investors optimally choose to stay in autarky, participate just in the riskless asset market or in both the riskless and the risky asset markets. The model is calibrated based on earnings profile from the U.S. We find that using fixed costs that are comparable to the current commission charged by brokers the model can generate participation patterns similar to observed ones. Further, we find participation rates to be very sensitive to the costs differentials associated with entering the risky asset market while relatively less sensitive to the overall levels of fixed costs. Finally, we find that costs make it even harder for dynamic models to replicate the risk free rate and in that sense deepen that puzzle. This paper investigates the effects of fixed costs on investor's decision of asset market participation. The model features a continuum of agents with heterogeneous initial wealth and attitude toward risk. We show that under certain conditions there exists a unique competitive equilibrium in which investors optimally choose to stay in autarky, participate just in the riskless asset market or in both the riskless and the risky asset markets. The model is calibrated based on earnings profile from the U.S. We find that using fixed costs that are comparable to the current commission charged by brokers the model can generate participation patterns similar to observed ones. Further, we find participation rates to be very sensitive to the costs differentials associated with entering the risky asset market while relatively less sensitive to the overall levels of fixed costs. Finally, we find that costs make it even harder for dynamic models to replicate

  12. Knowledge translation of research findings

    Directory of Open Access Journals (Sweden)

    Grimshaw Jeremy M

    2012-05-01

    Full Text Available Abstract Background One of the most consistent findings from clinical and health services research is the failure to translate research into practice and policy. As a result of these evidence-practice and policy gaps, patients fail to benefit optimally from advances in healthcare and are exposed to unnecessary risks of iatrogenic harms, and healthcare systems are exposed to unnecessary expenditure resulting in significant opportunity costs. Over the last decade, there has been increasing international policy and research attention on how to reduce the evidence-practice and policy gap. In this paper, we summarise the current concepts and evidence to guide knowledge translation activities, defined as T2 research (the translation of new clinical knowledge into improved health. We structure the article around five key questions: what should be transferred; to whom should research knowledge be transferred; by whom should research knowledge be transferred; how should research knowledge be transferred; and, with what effect should research knowledge be transferred? Discussion We suggest that the basic unit of knowledge translation should usually be up-to-date systematic reviews or other syntheses of research findings. Knowledge translators need to identify the key messages for different target audiences and to fashion these in language and knowledge translation products that are easily assimilated by different audiences. The relative importance of knowledge translation to different target audiences will vary by the type of research and appropriate endpoints of knowledge translation may vary across different stakeholder groups. There are a large number of planned knowledge translation models, derived from different disciplinary, contextual (i.e., setting, and target audience viewpoints. Most of these suggest that planned knowledge translation for healthcare professionals and consumers is more likely to be successful if the choice of knowledge

  13. Cost minimization of generation, storage, and new loads, comparing costs with and without externalities

    DEFF Research Database (Denmark)

    Noel, Lance Douglas; Brodie, Joseph; Kempton, Willett

    2017-01-01

    G) technology, and building heat) are modeled within the PJM Interconnection. The corresponding electric systems are then operated and constrained to meet the load every hour over four years. The total cost of each energy system is calculated, both with and without externalities, to find the least...... cost energy systems. Using today’s costs of conventional and renewable electricity and without adding any externalities, the cost-minimum system includes no renewable generation, but does include EVs. When externalities are included, however, the most cost-effective to system covers 50% of the electric...... load with renewable energy and runs reliably without need for either new conventional generation or purpose-built storage. The three novel energy policy implications of this research are: (1) using today’s cost of renewable electricity and estimates of externalities, it is cost effective to implement...

  14. 'No Win, No Fee', Cost-Shifting and the Costs of Civil Litigation

    DEFF Research Database (Denmark)

    Fenn, Paul; Grembi, Veronica; Rickman, Neil

    claimants to shift additional costs (introduced by the 'no win no fee' schemes) onto losing defendants in 2000. In this paper, we evaluate the effect of the second of these reforms - that relating to the shifting of costs. We describe how this may have exacerbated the negative externality often associated...... with cost-shifting, which arises from losing litigants being held liable to pay their successful opponents' costs. We use a dataset consisting of (daily) employers' liability claims to undertake a regression discontinuity design (RDD) in order to see whether claimants' litigation costs increased following...... the introduction of the cost-shifting amendment. We find that costs increased by approximately 25% after the new policy was introduced, consistent with theoretical predictions. As well as providing a rare test of underlying theory (and the first with UK data), our analysis also points towards the need for more...

  15. A cost evaluation methodology for surgical technologies.

    Science.gov (United States)

    Ismail, Imad; Wolff, Sandrine; Gronfier, Agnes; Mutter, Didier; Swanström, Lee L; Swantröm, Lee L

    2015-08-01

    To create and validate a micro-costing methodology that surgeons and hospital administrators can use to evaluate the cost of implementing innovative surgical technologies. Our analysis is broken down into several elements of fixed and variable costs which are used to effectively and easily calculate the cost of surgical operations. As an example of application, we use data from 86 robot assisted gastric bypass operations made in our hospital. To validate our methodology, we discuss the cost reporting approaches used in 16 surgical publications with respect to 7 predefined criteria. Four formulas are created which allow users to import data from their health system or particular situation and derive the total cost. We have established that the robotic surgical system represents 97.53 % of our operating room's medical device costs which amounts to $4320.11. With a mean surgery time of 303 min, personnel cost per operation amounts to $1244.73, whereas reusable instruments and disposable costs are, respectively, $1539.69 and $3629.55 per case. The literature survey demonstrates that the cost of surgery is rarely reported or emphasized, and authors who do cover this concept do so with variable methodologies which make their findings difficult to interpret. Using a micro-costing methodology, it is possible to identify the cost of any new surgical procedure/technology using formulas that can be adapted to a variety of operations and healthcare systems. We hope that this paper will provide guidance for decision makers and a means for surgeons to harmonise cost reporting in the literature.

  16. Educational Benefit-Cost Analysis and the Problem of Scale.

    Science.gov (United States)

    Welty, Gordon A.

    Benefit-cost analysis consists of establishing ratios of benefits to costs for a set of project variants. The decision rule is to select that project variant where the ratio is a maximum. This paper argues that specification and estimation errors can contribute to findings for large-scale systems of benefit-cost ratios approximating zero. The…

  17. Monthly Program Cost Report (MPCR)

    Data.gov (United States)

    Department of Veterans Affairs — The Monthly Program Cost Report (MPCR) replaces the Cost Distribution Report (CDR). The MPCR provides summary information about Veterans Affairs operational costs,...

  18. 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 prices. We suggest to overcome such problems by using lexicographic goal programing techniques. Moreover, cost allocation based on the cost function is unable to account for differences between efficient and actual cost. We suggest to employ the notion of rational inefficiency in order to supply a set...... of assumptions concerning firm behavior. These assumptions enable us to connect inefficient with efficient production and thereby provide consistent ways of allocating the costs arising from inefficiency....

  19. Cost estimation of feature oriented software development: Statistical approach

    Directory of Open Access Journals (Sweden)

    Jawad Khan

    2016-12-01

    Full Text Available Software cost estimation is the important part of software development and used to predict the effort which is mandatory part for development of software system. Feature Model is a set of products that represents set of feature in feature model. Software cost estimation is about predicting amount of cost in software development cycle. SCE give analysis both to user as well customer regarding to budging planning. In this paper we have represent a statistical approach for finding cost estimation of feature oriented software development. We have used CPM approach from which we will find commonality as well cost of each feature which will be deploy in feature oriented software development.

  20. Design to Cost and Life Cycle Cost.

    Science.gov (United States)

    1980-07-01

    Structural Corrosion Reductiop Bird Reistant Windshiel ds Standard Elt -ct rnic ’lodulet; N)tI 1NDE Fue I -l’ste Reduct ion .i gh Adhesion Sealants 4-1...Hence, the success of a new weapon system will decisively denend por t. p r,- ict -d n- naal cost for operations and support. The need to meet weapon

  1. Big Cost to Families

    Institute of Scientific and Technical Information of China (English)

    MATT; YOUNG

    2006-01-01

    If tobacco multinationals had their way, China might more closely resemble a chimney. So what are the costs of a potentially smokier future in China? Aside from health costs, there could be economically (and educationally) severe ones, according to a new study published in Social Science & Medicine by a Yale professor. Dr. Hong Wang analyzed how the cost of smoking impacts China's critical economic strengths: human capital investment (defined by education and healthcare), risk-taking capacity (defined by...

  2. ACTIVITY - BASED COSTING DESIGNING

    OpenAIRE

    Wioletta Skibiñska; Marta Kad³ubek

    2010-01-01

    The traditional costing system sometimes does not give accurate information about the consumption of different resources and the activities of the organisation. The activity-based costing system is an information-rich costing system which is more and more necessary for the success of many European companies. Base of designing and implementation of an ABC system in the enterprises are presented in the article.

  3. Benchmarking for Cost Improvement. Final report

    Energy Technology Data Exchange (ETDEWEB)

    1993-09-01

    The US Department of Energy`s (DOE) Office of Environmental Restoration and Waste Management (EM) conducted the Benchmarking for Cost Improvement initiative with three objectives: Pilot test benchmarking as an EM cost improvement tool; identify areas for cost improvement and recommend actions to address these areas; provide a framework for future cost improvement. The benchmarking initiative featured the use of four principal methods (program classification, nationwide cost improvement survey, paired cost comparison and component benchmarking). Interested parties contributed during both the design and execution phases. The benchmarking initiative was conducted on an accelerated basis. Of necessity, it considered only a limited set of data that may not be fully representative of the diverse and complex conditions found at the many DOE installations. The initiative generated preliminary data about cost differences and it found a high degree of convergence on several issues. Based on this convergence, the report recommends cost improvement strategies and actions. This report describes the steps taken as part of the benchmarking initiative and discusses the findings and recommended actions for achieving cost improvement. The results and summary recommendations, reported below, are organized by the study objectives.

  4. 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

  5. Accrual components and stock trading costs

    Institute of Scientific and Technical Information of China (English)

    Qianhua; Lei

    2013-01-01

    This paper examines the relationship between accrual components and stock trading costs in China and finds that both abnormal and normal accruals are associated with these costs. Moreover, negative accruals, both abnormal and normal, have a greater influence on stock trading costs than positive accruals because of short-selling constraints in the Chinese stock market. Further analysis reveals that investors who are fixated on accruals are unable to separate positive or negative abnormal accruals from earnings in general.Additionally, investors overestimate the persistence of both positive and negative normal accruals. These findings constitute further evidence of the low degree of market efficiency in China. Chinese investors seem to overestimate firm value when abnormal and normal accruals are positive and underestimate it when they are negative, thus leading to an asymmetric effect on trading costs between positive and negative accruals in the face of short-selling constraints in the Chinese stock market.

  6. Avoidable waste management costs

    Energy Technology Data Exchange (ETDEWEB)

    Hsu, K.; Burns, M.; Priebe, S.; Robinson, P.

    1995-01-01

    This report describes the activity based costing method used to acquire variable (volume dependent or avoidable) waste management cost data for routine operations at Department of Energy (DOE) facilities. Waste volumes from environmental restoration, facility stabilization activities, and legacy waste were specifically excluded from this effort. A core team consisting of Idaho National Engineering Laboratory, Los Alamos National Laboratory, Rocky Flats Environmental Technology Site, and Oak Ridge Reservation developed and piloted the methodology, which can be used to determine avoidable waste management costs. The method developed to gather information was based on activity based costing, which is a common industrial engineering technique. Sites submitted separate flow diagrams that showed the progression of work from activity to activity for each waste type or treatability group. Each activity on a flow diagram was described in a narrative, which detailed the scope of the activity. Labor and material costs based on a unit quantity of waste being processed were then summed to generate a total cost for that flow diagram. Cross-complex values were calculated by determining a weighted average for each waste type or treatability group based on the volume generated. This study will provide DOE and contractors with a better understanding of waste management processes and their associated costs. Other potential benefits include providing cost data for sites to perform consistent cost/benefit analysis of waste minimization and pollution prevention (WMIN/PP) options identified during pollution prevention opportunity assessments and providing a means for prioritizing and allocating limited resources for WMIN/PP.

  7. Management and cost accounting

    CERN Document Server

    Drury, Colin

    1992-01-01

    This third edition of a textbook on management and cost accounting features coverage of activity-based costing (ABC), advance manufacturing technologies (AMTs), JIT, MRP, target costing, life-cycle costing, strategic management accounting, total quality management and customer profitability analysis. Also included are revised and new end-of-chapter problems taken from past examination papers of CIMA, ACCA and ICAEW. There is increased reference to management accounting in practice, including many of the results of the author's CIMA sponsored survey, and greater emphasis on operational control and performance measurement.

  8. Cost model for biobanks.

    Science.gov (United States)

    Gonzalez-Sanchez, M Beatriz; Lopez-Valeiras, Ernesto; Morente, Manuel M; Fernández Lago, Orlando

    2013-10-01

    Current economic conditions and budget constraints in publicly funded biomedical research have brought about a renewed interest in analyzing the cost and economic viability of research infrastructures. However, there are no proposals for specific cost accounting models for these types of organizations in the international scientific literature. The aim of this paper is to present the basis of a cost analysis model useful for any biobank regardless of the human biological samples that it stores for biomedical research. The development of a unique cost model for biobanks can be a complicated task due to the diversity of the biological samples they store. Different types of samples (DNA, tumor tissues, blood, serum, etc.) require different production processes. Nonetheless, the common basic steps of the production process can be identified. Thus, the costs incurred in each step can be analyzed in detail to provide cost information. Six stages and four cost objects were obtained by taking the production processes of biobanks belonging to the Spanish National Biobank Network as a starting point. Templates and examples are provided to help managers to identify and classify the costs involved in their own biobanks to implement the model. The application of this methodology will provide accurate information on cost objects, along with useful information to give an economic value to the stored samples, to analyze the efficiency of the production process and to evaluate the viability of some sample collections.

  9. Controlling pharmacy costs.

    Science.gov (United States)

    Stansfield, S

    1988-01-01

    There are many costs associated with parenteral nutrition: physician time, nursing time, biochemical monitoring, patient education, ancillary equipment and the nutrition solutions themselves. The solutions are easily identified as responsible for a large proportion of these costs. There are several strategies that can be used to help control pharmacy costs, such as selection of ingredients, purchasing contracts, standardized formulae and prescribing procedures, preprinted doctor's order forms, automated manufacturing and labelling processes, patient monitoring, all-in-one preparation, and contracted manufacturing services. Individual pharmacies need to know what options are available in order to select those that, in the context of their own institutions, can lead to cost savings and improved efficiency.

  10. Finding time, stopping the frenzy.

    Science.gov (United States)

    Perlow, L A

    1998-08-01

    While the deleterious consequences of long hours of work for individuals, families and communities have previously been documented, the assumption that long hours are necessary to get the work done, especially in a world where speed is becoming increasingly critical to corporate success, has prompted little challenge. So Leslie Perlow, an assistant professor of business at the University of Michigan, Ann Arbor, set out to explore the necessity for the seemingly endless workdays that so many postindustrial settings require. Her study of a group of software engineers at a Fortune 500 company--identified only as the Ditto Corp--is detailed in her book, Finding Time: How Corporations, Individuals, and Families Can Benefit from New Work Practices (Cornell University Press, 1997). Perlow's research reveals a "sad and all too common tale" of workers harried by competing demands, frequent interruptions and shifting deadlines. To meet the firm's expectations, the engineers she studied sacrificed home life, focused on individual tasks to the detriment of group goals and, in many cases, eventually lost any enthusiasm they'd had for working for the company. There has been some recognition that stress and burnout may be bad for a corporation as employees become less committed, decide to leave or get fired and that this kind of turnover can hurt the firm in the longer term. But Perlow documented the additional, and quite significant, shorter-term costs to the corporation of the current way of using time at work. What she found was a "vicious time cycle:" Time pressures led to a crisis mentality, which led to "individual heroics." That is, I'll do whatever it takes to do my job--even if it means interrupting you while you try to do yours. For the engineers Perlow studied, the lack of helping, the constant interruptions and the perpetual crises--clearly illustrated by the daily log that appears on page 34--made it harder to develop products. Ultimately, they worked long hours to

  11. Application of Target Costing method in the Hospitality Industry

    Directory of Open Access Journals (Sweden)

    Andor Pajrok

    2014-12-01

    Full Text Available Traditional approaches to managing costs are based on the costs that are the result of existing capabilities and resources in the company. Adding to these costs a specified margin or profit, leads to the sales price. If the market is not ready to accept such a selling price, managers need to find opportunities for rationalization and cost reduction. Target cost management begins the process of managing the sales price and the planned profit that the market can accept, and only then is it possible to determine the cost of the product. In the planning phase of the product and the manufacturing process the approach is to finding a method to lower costs and to reduce them as much as possible. The aim this of study is to investigate the application of target (strategy cost accounting methods in the Hospitality Industry.

  12. Sampling: Making Electronic Discovery More Cost Effective

    Directory of Open Access Journals (Sweden)

    Milton Luoma

    2011-06-01

    Full Text Available With the huge volumes of electronic data subject to discovery in virtually every instance of litigation, time and costs of conducting discovery have become exceedingly important when litigants plan their discovery strategies.  Rather than incurring the costs of having lawyers review every document produced in response to a discovery request in search of relevant evidence, a cost effective strategy for document review planning is to use statistical sampling of the database of documents to determine the likelihood of finding relevant evidence by reviewing additional documents.  This paper reviews and discusses how sampling can be used to make document review more cost effective by considering issues such as an appropriate sample size, how to develop a sampling strategy, and taking into account the potential value of the litigation in relation to the costs of additional discovery efforts. 

  13. Housing First Impact on Costs and Associated Cost Offsets: A Review of the Literature.

    Science.gov (United States)

    Ly, Angela; Latimer, Eric

    2015-11-01

    Housing First (HF) programs for people who are chronically or episodically homeless, combining rapid access to permanent housing with community-based, integrated treatment, rehabilitation and support services, are rapidly expanding in North America and Europe. Overall costs of services use by homeless people can be considerable, suggesting the potential for significant cost offsets with HF programs. Our purpose was to provide an updated literature review, from 2007 to the present, focusing specifically on the cost offsets of HF programs. A systematic review was performed on MEDLINE and PsycINFO as well as Google and the Homeless Hub for grey literature. Study characteristics and key findings were extracted from identified studies. Where available, impact on service cost associated with HF (increase or decrease) and net impact on overall costs, taking into account the cost of HF intervention, were noted. Twelve published studies (4 randomized studies and 8 quasi-experimental) and 22 unpublished studies were retained. Shelter and emergency department costs decreased with HF, while impacts on hospitalization and justice costs are more ambiguous. Studies using a pre-post design reported a net decrease in overall costs with HF. In contrast, experimental studies reported a net increase in overall costs with HF. While our review casts doubt on whether HF programs can be expected to pay for themselves, the certainty of significant cost offsets, combined with their benefits for participants, means that they represent a more efficient allocation of resources than traditional services.

  14. Improving hospital cost accounting with activity-based costing.

    Science.gov (United States)

    Chan, Y C

    1993-01-01

    In this article, activity-based costing, an approach that has proved to be an improvement over the conventional costing system in product costing, is introduced. By combining activity-based costing with standard costing, health care administrators can better plan and control the costs of health services provided while ensuring that the organization's bottom line is healthy.

  15. What Does it Really Cost? Allocating Indirect Costs.

    Science.gov (United States)

    Snyder, Herbert; Davenport, Elisabeth

    1997-01-01

    Better managerial control in terms of decision making and understanding the costs of a system/service result from allocating indirect costs. Allocation requires a three-step process: selecting cost objectives, pooling related overhead costs, and selecting costs bases to connect the objectives to the pooled costs. Argues that activity-based costing…

  16. Inventory-driven costs.

    Science.gov (United States)

    Callioni, Gianpaolo; de Montgros, Xavier; Slagmulder, Regine; Van Wassenhove, Luk N; Wright, Linda

    2005-03-01

    In the 199os, Hewlett-Packard's PC business was struggling to turn a dollar, despite the company's success in winning market share. By 1997, margins on its PCs were as thin as a silicon wafer, and some product lines hadn't turned a profit since 1993. The problem had everything to do with the PC industry's notoriously short product cycles and brutal product and component price deflation. A common rule of thumb was that the value of a fully assembled PC decreased 1% a week. In such an environment, inventory costs become critical. But not just the inventory costs companies traditionally track, HP found, after a thorough review of the problem. The standard "holding cost of inventory"--the capital and physical costs of inventory--accounted for only about 10% of HP's inventory costs. The greater risks, it turned out, resided in four other, essentially hidden costs, which stemmed from mismatches between demand and supply: Component devaluation costs for components still held in production; Price protection costs incurred when product prices drop on the goods distributors still have on their shelves; Product return costs that have to be absorbed when distributors return and receive refunds on overstock items, and; Obsolescence costs for products still unsold when new models are introduced. By developing metrics to track those costs in a consistent way throughout the PC division, HP has found it can manage its supply chains with much more sophistication. Gone are the days of across-the-board measures such as,"Everyone must cut inventories by 20% by the end of the year," which usually resulted in a flurry of cookie-cutter lean production and just-in-time initiatives. Now, each product group is free to choose the supply chain configuration that best suits its needs. Other companies can follow HP's example.

  17. Findings

    Science.gov (United States)

    ... injury and repair. Read Issue Elizabeth Grice, Geneticist Body Bacteria Elizabeth Grice studies the bacteria that live on human skin. Her work could lead to new ways to treat chronic wounds like diabetic foot ulcers. Read Issue George Hightower, M.D.-Ph.D. Graduate Student HIV on the Brain George ...

  18. Sunk cost investments and market information

    DEFF Research Database (Denmark)

    Sørensen, Hans Eibe; Stieglitz, Nils

    2008-01-01

    This paper extends the strategic management literature on how firms' sunk cost investments and market orientation mutually shapes firm performance. Using data from 314 manufacturing firms, we decompose firms' sunk cost investments into industry-specific resources and firm-specific resources...... and investigate their effect on firm performance. Our results suggest that the salient components of a firm's market orientation - i.e. customer orientation and competitor orientation - have different effects on firms' performance as well as moderate the relationship between a firm's sunk cost investments and its...... performance. In particular, we find that a firm's customer orientation positively influence the effect of industry-specific resources on return on assets....

  19. Migration cost externality and interregional equilibrium.

    Science.gov (United States)

    Shin, C

    1994-01-01

    "This paper will investigate the characteristics of population allocation between two regions in the presence of migration cost. It will also examine both populations and the non-migration range of the initial population in which migration does not occur, in social optimum and market equilibrium with central government intervention, to reveal migration cost externality, and to propose a remedy for it." The author finds that "migration cost gives the social planner an additional burden of population reallocation, and it has an important effect upon an individual's decisions on migration in a decentralized market mechanism."

  20. Uncovering the Hidden Costs of Offshoring

    DEFF Research Database (Denmark)

    Larsen, Marcus M.; Manning, Stephan; Pedersen, Torben

    2013-01-01

    This study investigates estimation errors due to hidden costs—the costs of implementation that are neglected in strategic decision-making processes—in the context of services offshoring. Based on data from the Offshoring Research Network, we find that decision makers are more likely to make cost......-estimation errors given increasing configuration and task complexity in captive offshoring and offshore outsourcing, respectively. Moreover, we show that experience and a strong orientation toward organizational design in the offshoring strategy reduce the cost-estimation errors that follow from complexity. Our...

  1. When Does Information Asymmetry Affect the Cost of Capital?

    OpenAIRE

    Armstrong, Christopher S.; John E. Core; Taylor, Daniel J.; Robert E Verrecchia

    2009-01-01

    This paper examines when information asymmetry among investors affects the cost of capital in excess of standard risk factors. When equity markets are perfectly competitive, information asymmetry has no separate effect on the cost of capital. When markets are imperfect, information asymmetry can have a separate effect on firms’ cost of capital. Consistent with our prediction, we find that information asymmetry has a positive relation with firms’ cost of capital in excess of standard risk fact...

  2. Managing Educational Costs.

    Science.gov (United States)

    Coombs, Philip H.; Hallak, Jacques

    This study, based on research by UNESCO's International Institute for Educational Planning, deals with a prime contemporary problem, that of how to provide better education to more people in the face of tightening budgets, escalating costs, and educational conservatism. The authors contend that the imaginative use of cost analysis can be a…

  3. Information at a cost

    NARCIS (Netherlands)

    Robalo, P.; Sayag, R.

    2012-01-01

    The supposed irrelevance of historical costs for rational decision making has been the subject of much interest in the economic literature. In this paper we explore whether individual decision making under risk is affected by the cost of the supplied information. Outside of the lab, it is difficult

  4. Costs of Archival Storage

    DEFF Research Database (Denmark)

    Nielsen, Anders Bo; Thirifays, Alex; Kejser, Ulla Bøgvad

    2012-01-01

    This paper presents an analysis of the cost of archival storage. The study is part of a project conducted by The Danish National Archives, The Royal Library, and The State and University Library to develop a generic cost model for digital preservation (CMDP). The purposes of the study were...

  5. Managing Ongoing EVSE Costs

    Energy Technology Data Exchange (ETDEWEB)

    Hodge, Cabell [National Renewable Energy Laboratory (NREL), Golden, CO (United States)

    2017-09-05

    The costs associated with EVSE begin with picking the best location and unit for the job, but they continue with electricity and network charges through the life of your vehicle. This presentation tells how to balance electricity demand charges and network management costs through smart planning at your program's inception.

  6. Supply Chain Costing

    DEFF Research Database (Denmark)

    Asmussen, Jesper Normann; Kristensen, Jesper; Wæhrens, Brian Vejrum

    Based Costing (ABC) på et forsyningskædeniveau – heri benævnt Supply Chain Costing (SCC). Udoverdefordelederfindesved ABCtilføjerSCCogså et økonomisk grundlag til det strategiske rationale, der ofte ligger bag opbygningen af virksomhedens forsyningskæde, og kan dermed medvirke til konkret...

  7. Cost of stroke

    DEFF Research Database (Denmark)

    Jennum, Poul; Iversen, Helle K; Ibsen, Rikke

    2015-01-01

    BACKGROUND: To estimate the direct and indirect costs of stroke in patients and their partners. DESCRIPTION: Direct and indirect costs were calculated using records from the Danish National Patient Registry from 93,047 ischemic, 26,012 hemorrhagic and 128,824 unspecified stroke patients...... and compared with 364,433, 103,741 and 500,490 matched controls, respectively. RESULTS: Independent of age and gender, stroke patients had significantly higher rates of mortality, health-related contacts, medication use and lower employment, lower income and higher social-transfer payments than controls....... The attributable cost of direct net health care costs after the stroke (general practitioner services, hospital services, and medication) and indirect costs (loss of labor market income) were €10,720, €8,205 and €7,377 for patients, and €989, €1,544 and €1.645 for their partners, over and above that of controls...

  8. Networks and transaction costs

    DEFF Research Database (Denmark)

    Henning, Christian H.C.A.; Henningsen, Geraldine; Henningsen, Arne

    Based on the well-known fact that social networks can provide effective mechanisms that help to increase the trust level between two trade partners, we apply a simple game-theoretical framework to derive transaction costs as a high risk of opportunistic behavior in a repeated trade relation...... transaction cost functions for all traded farm inputs and outputs. Estimation results based on a sample of 315 Polish farms imply a significant influence of social network structures on farm’s transaction costs. Moreover, estimated transaction costs correspond to a reasonable amount of farm specific shadow...... determined by the density and size of trading networks. In the empirical part of the paper we apply a two stage procedure to estimate the impact of social network structures on farm’s transaction costs observed for different input and output markets. At a first stage we estimate a multiple input...

  9. Reactive control processes contributing to residual switch cost and mixing cost across the adult lifespan.

    Science.gov (United States)

    Whitson, Lisa R; Karayanidis, Frini; Fulham, Ross; Provost, Alexander; Michie, Patricia T; Heathcote, Andrew; Hsieh, Shulan

    2014-01-01

    In task-switching paradigms, performance is better when repeating the same task than when alternating between tasks (switch cost) and when repeating a task alone rather than intermixed with another task (mixing cost). These costs remain even after extensive practice and when task cues enable advanced preparation (residual costs). Moreover, residual reaction time mixing cost has been consistently shown to increase with age. Residual switch and mixing costs modulate the amplitude of the stimulus-locked P3b. This mixing effect is disproportionately larger in older adults who also prepare more for and respond more cautiously on these "mixed" repeat trials (Karayanidis et al., 2011). In this paper, we analyze stimulus-locked and response-locked P3 and lateralized readiness potentials to identify whether residual switch and mixing cost arise from the need to control interference at the level of stimulus processing or response processing. Residual mixing cost was associated with control of stimulus-level interference, whereas residual switch cost was also associated with a delay in response selection. In older adults, the disproportionate increase in mixing cost was associated with greater interference at the level of decision-response mapping and response programming for repeat trials in mixed-task blocks. These findings suggest that older adults strategically recruit greater proactive and reactive control to overcome increased susceptibility to post-stimulus interference. This interpretation is consistent with recruitment of compensatory strategies to compensate for reduced repetition benefit rather than an overall decline on cognitive flexibility.

  10. 76 FR 81295 - Cost Accounting Standards: Cost Accounting Standards 412 and 413-Cost Accounting Standards...

    Science.gov (United States)

    2011-12-27

    ... cost on a current mark-to-market basis better aligns the CAS measurement with current accounting and... 9904 Cost Accounting Standards: Cost Accounting Standards 412 and 413--Cost Accounting Standards... Policy 48 CFR Part 9904 Cost Accounting Standards: Cost Accounting Standards 412 and......

  11. The cost of children

    DEFF Research Database (Denmark)

    Nordström, Leif Jonas

    In this paper we estimate the opportunity cost of children. The underlying theoretical model is represented by a household production model. In the empirical analysis, we consider three different cohorts for men and women born between 1955 and 1970. For the women in the two oldest cohorts......, the opportunity cost of two children is estimated to 28-29 per cent of full income, which in monetary units is close to estimated income difference between women employed in the public and private sector. The opportunity cost of fatherhood is generally positive, but only significantly positive for men born...

  12. Key findings of the national weatherization evaluation

    Energy Technology Data Exchange (ETDEWEB)

    Brown, M.A.; Berry, L.G.

    1994-10-01

    In 1990, the U.S. Department of Energy sponsored a comprehensive evaluation of its Weatherization Assistance Program, the nation`s largest residential energy conservation program. The primary goal of the evaluation was to establish whether the Program meets the objectives of its enabling legislation and fulfills its mission statement, to reduce the heating and cooling costs for low-income families-particularly the elderly, persons with disabilities, and children by improving the energy-efficiency of their homes and ensuring their health and safety. Oak Ridge National Laboratory managed a five-part study which produced a series of documents evaluating the Program. The objective of this document is to summarize the findings of the five-part National Weatherization Evaluation. The five studies were as follows: (1) Network Study-this study characterized the weatherization network`s leveraging, capabilities, procedures, staff, technologies, and innovations; (2) Resources and Population Study-this study profiled low-income weatherization resources, the weatherized population, and the population remaining to be served; (3) Multifamily Study-this study described the nature and extent of weatherization activities in larger multifamily buildings; (4) Single-family Study-this study estimated the national savings and cost- effectiveness of weatherizing single-family and small multifamily dwellings that use natural gas or electricity for space heating; (5) Fuel-Oil Study-this study estimated the savings and cost-effectiveness of weatherizing single-family homes, located in nine northeastern states, that use fuel oil for space heating. This paper provides a brief overview of each study`s purposes, research methods and most important findings.

  13. Logistics costs of the enterprise

    OpenAIRE

    Andrea Rosová

    2007-01-01

    The article describe a problem of specification and systematization of enterprise’s logistics costs. With in a growing division of labour, also logistics costs increase their part in enterprises total costs.Almost all decisions about products and production in general, influence logistics processes even logistics costs and performances.In present is not clear enough, which of the cost-particles are relevant fot logistics costs, because some of logistics cost-particles accounts within overhead...

  14. 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.

  15. Analyzing EUV mask costs

    Science.gov (United States)

    Lercel, Michael; Kasprowicz, Bryan

    2016-10-01

    The introduction of Extreme Ultraviolet Lithography (EUV) as a replacement for multiple patterning is based on improvements of cycle time, yield, and cost. Earlier cost studies have assumed a simple assumption that EUV masks (being more complex with the multilayer coated blank) are not more than three times as expensive as advanced ArFi (ArF immersion) masks. EUV masks are expected to be more expensive during the ramp of the technology because of the added cost of the complex mask blank, the use of EUV specific mask tools, and a ramp of yield learning relative to the more mature technologies. This study concludes that, within a range of scenarios, the hypothesis that EUV mask costs are not more than three times that of advanced ArFi masks is valid and conservative.

  16. Biosimilar Insulin and Costs

    Science.gov (United States)

    Heinemann, Lutz

    2015-01-01

    The costs for insulin treatment are high, and the steady increase in the number of patients with diabetes on insulin presents a true challenge to health care systems. Therefore, all measures to lower these costs are welcomed by patients, physicians, and health care providers. The market introduction of biosimilar insulins presents an option to lower treatment costs as biosimilars are usually offered at a lower price than the originator product. However, the assumption that a drastic reduction in insulin prices will take place, as was observed with many generic drugs, is most probably not realistic. As the first biosimilar insulin has now been approved in the EU, this commentary discusses a number of aspects that are relevant when it comes to the potential cost reduction we will see with the use of biosimilar insulins. PMID:26350722

  17. COST 516 Tribology Symposium

    Energy Technology Data Exchange (ETDEWEB)

    Ronkainen, H.; Holmberg, K. [eds.

    1998-11-01

    Cost 516 Tribology action is the first joint European research action focusing on tribology, which originates in the approval of its Memorandum of understanding in February 1994. The COST 516 Tribology Symposium took place in Espoo, Finland from 14th to 15th May 1998. This was the first Symposium of the COST 516 Tribology action. The large number of research contributions at the Symposium, altogether almost SO, and their scientific and technical level, is an indication of the importance and significance of tribology research. The symposium proceedings contain papers in a wide variety of subjects, covering the three categories of the COST 516 Tribology action, namely Grease lubrication (GRIT), Tribology of renewable environmentally adapted lubricants (REAL) and Coatings and surface treatments (CAST). (orig.)

  18. Health Clinic Cost Reports

    Data.gov (United States)

    U.S. Department of Health & Human Services — Healthcare Cost Report Information System (HCRIS) Dataset - Independent Rural Health Clinic and Freestanding Federally Qualified Health Center (HCLINIC).This data...

  19. The effect of pediatric knowledge on hospice care costs.

    Science.gov (United States)

    Lindley, Lisa C; Mixer, Sandra J; Cozad, Melanie J

    2014-05-01

    The cost of hospice care is rising. Although providing care for children at end of life may be costly for hospices, it is unclear whether or not gaining pediatric knowledge and even establishing a pediatric program may be done cost effectively. The purpose of our study was to examine the effect of possessing pediatric knowledge (i.e., pediatric program, pediatric experience) on core hospice care costs. Using 2002 to 2008 California hospice data, the findings of the regression analysis suggest that having pediatric knowledge does not significantly increase nursing, physician, and medical social service costs. Having a pediatric program was related to increased counseling costs. Our findings shed important light on the minimal costs incurred when hospices decide to develop pediatric knowledge.

  20. [Costs of hand emergencies].

    Science.gov (United States)

    Raimbeau, G

    2003-10-01

    In France at the present time, there is no comprehensive registry of hand injuries. Three types of occurrences; motor vehicle accidents, work accidents, and accidents incident to activities of daily living, are covered by different types of insurance. It is the individual insurance companies, payers of the indemnification, who maintain registries of these accidents. Statistics on work accidents are very detailed and consistent, but they are oriented toward risk management. The aggregate cost of traumatic injuries to the hand is not known. Only large financial institutions are equipped to determine appropriate preventive measures and to establish premium rates based on loss experience. In 2001, hand injuries accounted for 27% of work accidents causing loss of work of at least 1 day. About 29.8% of these work accidents caused permanent partial impairment. About 17.7% of total days lost and 18.2% of the total costs of permanent impairment were due to hand injuries. In the system of compensation for work accidents, there is a major difference in the cost according to the severity of the impairment. If the permanent impairment is equal to or less than 9%, a lump sum payment is made, but if the permanent impairment is over 9%, the worker receives regular payments for the rest of his life. In 2000, the average cost of a work injury with partial permanent impairment of over 9% was [symbol: see text] 85,405, while the average cost of a lump sum settlement was only [symbol: see text] 1479, a ratio of 57 to 1. The compensation costs represent 80% of the cost of work accidents, while the cost of treatment, including all providers and institutions, makes up only 20% of the cost. Compensation for sequelae of accidents in the course of daily life is new for the insurance companies, although these accidents are frequent and often cause significant repercussions in the professional lives of victims because of the loss of hand function. Provision of optimal treatment for these

  1. Reducing Lifecycle Sustainment Costs

    Science.gov (United States)

    2015-05-01

    funding is not allocated for its implementation .  Technology Refresh often requires non-recurring engineering investment, but the Working Capital Funds...Enterprise Resource Planning ( ERP ) systems • Industry • Government • Keys to Achieving O&S Cost Reduction Agenda 6 O&S Cost Estimating...policy and conducts oversight – Military departments are allowed considerable latitude in implementation • Army: OSMIS • Navy: Navy VAMOSC • Air

  2. Sanitary costs of osteoarthritis

    Directory of Open Access Journals (Sweden)

    M. Franceschini

    2011-09-01

    Full Text Available Muscoloskeletal disorders are the first cause of disability and the second cause of permanent disablement in Italy. Osteoarthritis is the most frequent rheumatic disease and affects about 4 million Italians. In spite of that, data concerning social costs are lacking. On account of this lack we measured sanitary costs of 314 patients suffering from osteoarthritis. A retrospective, prevalence- based multicentric study was performed using a bottom-up approach. The study period was 12 months and referred to 1999. Eight percent of patients didn’t take any drug for the treatment of osteoarthritis; NSAIDs were prescribed to 86.9% of patients, analgesics to 29.9%, chondroprotective drugs to 7.6%, and gastroprotective drugs to 36.9%. Total sanitary costs came to 455 € / patient / year: 122 € were spent on diagnostics, 293 € on therapy and 40 € on management of drug-related gastropathy. Since the costs of anti-inflammatory drugs came to 30 € we calculated iatrogenic cost factor of 2.3. Moreover, the study supplied interesting informations about prescriptive habits, which differ in Italy from international guidelines for the medical treatment of OA, about patient management, because of hospitalization, which by itself absorbs 1/3 of resources, and about physiotherapy, which costs twice as much as pharmacological therapy. At last, data analysis gave the cue for suggestions on changing patients’ management.

  3. Meetings with Costly Participation: An Empirical Analysis

    OpenAIRE

    Turner, Matthew; Weninger, Quinn

    2005-01-01

    Using data from the Mid-Atlantic surf clam and ocean quahog fishery, we find that firms with a preference for extreme, rather than moderate, policies are much more likely to participate in public meetings where regulation is determined. We also find that participation rates are higher for larger, closer, and more influential firms. These results; (1) improve our understanding of a very common institution for resource allocation, 'meetings with costly participation', (2) they refine our intuit...

  4. Meetings with costly participation: An empirical

    OpenAIRE

    Quinn Weninger; Matthew tunrer

    2004-01-01

    Using data from the Mid-Atlantic surf clam and ocean quahog fishery, we find that firms with a preference for extreme, rather than moderate, policies are much more likely to participate in public meetings where regulation is determined. We also find that participation rates are higher for larger, closer, and more influential firms. These results; (1) improve our understanding of a very common institution for resource allocation, 'meetings with costly participation', (2) they refine our intuit...

  5. Finding alternatives to swidden agriculture

    DEFF Research Database (Denmark)

    Rahman, Syed Ajijur; Jacobsen, Jette Bredahl; Healey, John Robert

    2017-01-01

    higher net present value and benefit-cost ratio (B/C) than the two swidden cultivation systems. Tree ownership also creates more permanent rights to farmland and is prestigious in the community. Agroforestry products (fruit, vegetables etc.) have high monetary value and help strengthen social cohesion...

  6. Finding alternatives to swidden agriculture

    DEFF Research Database (Denmark)

    Rahman, Syed Ajijur; Jacobsen, Jette Bredahl; Healey, John Robert

    2017-01-01

    alternative to swidden cultivation, which may potentially help protect local forest. The Gunung Salak valley in West Java, Indonesia is presented as a case study. Based on farmers’ and experts’ assessment, costs and benefits have been estimated, which show that the two investigated agroforestry systems have...

  7. How much does curation cost?

    Science.gov (United States)

    Karp, Peter D

    2016-01-01

    NIH administrators have recently expressed concerns about the cost of curation for biological databases. However, they did not articulate the exact costs of curation. Here we calculate the cost of biocuration of articles for the EcoCyc database as $219 per article over a 5-year period. That cost is 6-15% of the cost of open-access publication fees for publishing biomedical articles, and we estimate that cost is 0.088% of the cost of the overall research project that generated the experimental results. Thus, curation costs are small in an absolute sense, and represent a miniscule fraction of the cost of the research.

  8. The least-cost low-carbohydrate diet is expensive.

    Science.gov (United States)

    Raffensperger, John F

    2008-01-01

    This article describes the use of operations research methods to study the minimum possible cost of a low-carbohydrate diet. The study compares this cost to the minimum cost of a diet with no limitation on carbohydrate. The rationale for this study is the popularity of the low-carbohydrate diets and their perceived high cost. The method used was an operations research approach to find a set of least cost diets, varying the required carbohydrate. This method was chosen to avoid potential concerns with real diets that may be nutritionally deficient or could be had for a lower cost. The major finding is that the cheapest possible low-carbohydrate diet costs about triple the cost of the cheapest diet with no constraint on carbohydrate. Furthermore, the minimum cost of a diet low in both carbohydrate and fat is 5 to 10 times the cost of the cheapest diet, depending on the relative amounts of these nutrients. As carbohydrate and fat are constrained, cost increases dramatically and nonlinearly. The study identifies which nutrients had the greatest effect on cost for a low-carbohydrate and low-fat diet.

  9. Cost of New Nordic Diet school meals

    DEFF Research Database (Denmark)

    Jensen, Jørgen Dejgard; Thorsen, Anne Vibeke; Damsgaard, Camilla Trab

    2015-01-01

    Purpose - The purpose of this paper is to conduct economic evaluation of a school meal programme based on principles of a New Nordic Diet (NND) by assessing the costs of the NND lunch, compared with packed lunch from home, and investigating potential effects of adjusting the NND principles...... underlying the school meals on the costs and on the rate of food waste.Design/methodology/approach - The analysis combines recipes, dietary records and food waste data from a school meal intervention with collected price data within an economic optimization framework.Findings - A New Nordic School meal...... programme consisting of a morning snack and a hot lunch based on fixed seasonal menu plans and with 75 per cent organic content is 37 per cent more expensive in terms of ingredient costs than corresponding packed school meals. This cost differential can be almost halved by introducing more flexible...

  10. Cost of Capital when Dividends are Deductible

    Directory of Open Access Journals (Sweden)

    Ignacio Velez-Pareja

    2011-09-01

    Full Text Available Tax savings and the discount rate we use to calculate their value are involved in the calculation of cost of capital. Based on previous findings, we derive a general approach to cash flow valuation that take into account any kind of tax shields related to the financing decision of a firm and any date when they are earned. They can be used to introduce any type of externality that creates value through tax savings not captured by neither the cost of debt nor the cost of equity. This paper develops the formulations for the cost of capital when dividends, interest on equity or monetary correction of equity are deductible as it happens in Brazil. It shows that when properly done most known valuation methods are consistent and give identical results. Also, the paper argues that when dividends are tax deductible, optimal leverage is lower and equity value is higher.

  11. Computed tomographic findings of trichuriasis

    Institute of Scientific and Technical Information of China (English)

    Naime Tokmak; Zafer Koc; Serife Ulusan; Ismail Soner Koltas; Nebil Bal

    2006-01-01

    In this report, we present computed tomographic findings of colonic trichuriasis. The patient was a 75-year-old man who complained of abdominal pain, and weight loss.Diagnosis was achieved by colonoscopic biopsy. Abdominal computed tomography showed irregular and nodular thickening of the wall of the cecum and ascending colon.Although these findings are nonspecific, they may be one of the findings of trichuriasis. These findings, confirmed by pathologic analysis of the biopsied tissue and KatoKatz parasitological stool flotation technique, revealed adult Trichuris. To our knowledge, this is the first report of colonic trichuriasis indicated by computed tomography.

  12. Cost analysis and estimating tools and techniques

    CERN Document Server

    Nussbaum, Daniel

    1990-01-01

    Changes in production processes reflect the technological advances permeat­ ing our products and services. U. S. industry is modernizing and automating. In parallel, direct labor is fading as the primary cost driver while engineering and technology related cost elements loom ever larger. Traditional, labor-based ap­ proaches to estimating costs are losing their relevance. Old methods require aug­ mentation with new estimating tools and techniques that capture the emerging environment. This volume represents one of many responses to this challenge by the cost analysis profession. The Institute of Cost Analysis (lCA) is dedicated to improving the effective­ ness of cost and price analysis and enhancing the professional competence of its members. We encourage and promote exchange of research findings and appli­ cations between the academic community and cost professionals in industry and government. The 1990 National Meeting in Los Angeles, jointly spo~sored by ICA and the National Estimating Society (NES),...

  13. Cost-Appraising Techniques For Route Planning

    Science.gov (United States)

    Cheng, Pi-Yun

    1987-01-01

    Cost appraisal is one of the most important elements in route planning, especially when dynamic programming is employed in the search technique. Different missions require different routes; for example, a mission may require a minimum-length path, a terrain-constrained path, a tactical path, a threat-avoidance path, a fuel-constrained path, or a combination of such paths. An optimal path is the path whose total cost is appraised to be the minimum. One difficulty in cost appraisal is in identifying common as well as mission-specific parameters. Another difficulty is in ranking the weighting coefficients, or equivalently the importance factors. Many papers can be found on finding an optimal path for some cost function. However, there has been much less published analysis discussing the detailed definitions of cost-measuring functions other than the familiar Euclidean metrics. Known methods of cost appraisal tend to be either exclusively heuristic or numerical. In this paper we present a new formulation of cost appraisal in which intertwined employment of both approaches is evident. An application example is given.

  14. CLIMATE CHANGE – BETWEEN COSTS AND BENEFITS

    Directory of Open Access Journals (Sweden)

    CARMEN VALENTINA RĂDULESCU

    2011-03-01

    Full Text Available Climate change – between costs and benefits. At global and regional levels the effects of climate change start to show up. While some of the countries make efforts to alleviate these effects and to find solutions, others are facing economic or political restrains that prevent them in applying the principle of common responsibility. The complex social, economic, and environmental implications of climate change’s effects focused a growing part of research on the analysis of costs and benefits. Although controversial, one of the methods used – the cost-benefit analysis – revealed that in most of the cases the prevention costs are lower than the costs of inaction. Prevention measures bring benefits by anticipating the impact and minimizing the risks for ecosystems and economy. The paper presents in its first part the controversies regarding the cost-benefit analysis, and continues, in the second part, with estimations on costs and benefits of certain policy instruments that target emission reduction.

  15. A literature review of nursing turnover costs.

    Science.gov (United States)

    Li, Yin; Jones, Cheryl B

    2013-04-01

    To report the findings of a literature review of studies examining nursing staff turnover costs published between 1990 and 2010. Nurse turnover is a global concern that is both costly for health-care organizations and, in the context of the work environment, affects quality and safety. We reviewed past literature and describe the conceptualization of nurse turnover, evaluate the methodologies and calculation of costs, identify the reported range of turnover costs and provide suggestions for future study. We report inconsistencies in past studies in terms of the conceptualization and measurement of nurse turnover and turnover rates, the methodologies for gathering data and the data sources used, the approaches for calculating turnover costs and the resulting nursing staff turnover costs estimated. Past studies reached different conclusions about nurse turnover. We still need to explore the actual costs and benefits of nurse turnover and retention. This study should be helpful for nurse executives as they build a business case to address nurse turnover in their organizations, and for policy-makers as they develop policies about turnover. © 2012 Blackwell Publishing Ltd.

  16. Cost impact assessment of cost accounting practice changes

    OpenAIRE

    Anderson, James S.

    1980-01-01

    Approved for public release; distribution unlimited This thesis represents the results of research on cost impact assessment of cost accounting practice changes to Cost Account Standards- covered contracts. The objectives of the research were to explore the current environment in which cost impact is measured and to develop a structured approach to aid the decision-maker in the assessment. The requirements of the Cost Accounting Standards and Administration of Cost Accoun...

  17. Transaction Cost Economics (TCE) and Cost Estimation Methodology

    Science.gov (United States)

    2008-05-15

    1 Transaction Cost Economics (TCE) and Cost Estimation Methodology Diana Angelis, Francois Melese (DRMI) John Dillard, Chip Franck (GSBPP) NAVAL...TITLE AND SUBTITLE Transaction Cost Economics (TCE) and Cost Estimation Methodology 5a. CONTRACT NUMBER 5b. GRANT NUMBER 5c. PROGRAM ELEMENT NUMBER...NEXT? 3 OVERVIEW • ENTERING HYPOTHESIS • TRANSACTION COST ECONOMICS (TCE) – MAKE OR BUY, AND ASSOCIATED DIFFICULTIES • OUR VIEW OF TCE AND COST

  18. Explaining Increases in Higher Education Costs

    Science.gov (United States)

    Archibald, Robert B.; Feldman, David H.

    2008-01-01

    The real cost of higher education per full-time equivalent student has grown substantially over the last 75 years, and the rapid rise since the early 1980s is a cause of considerable public concern. Opinion surveys consistently find that how much one has to pay for a college education is a serious national issue. In his July 1996 congressional…

  19. Portfolio Optimization Model with Transaction Costs

    Institute of Scientific and Technical Information of China (English)

    Shu-ping Chen; Chong Li; Sheng-hong Li; Xiong-wei Wu

    2002-01-01

    The purpose of the article is to formulate, under the l∞ risk measure, a model of portfolio selection with transaction costs and then investigate the optimal strategy within the proposed. The characterization of a optimal strategy and the efficient algorithm for finding the optimal strategy are given.

  20. The Economic Cost of Homosexuality: Multilevel Analyses

    Science.gov (United States)

    Baumle, Amanda K.; Poston, Dudley, Jr.

    2011-01-01

    This article builds on earlier studies that have examined "the economic cost of homosexuality," by using data from the 2000 U.S. Census and by employing multilevel analyses. Our findings indicate that partnered gay men experience a 12.5 percent earnings penalty compared to married heterosexual men, and a statistically insignificant earnings…

  1. Executive Compensation and the Cost of Debt

    NARCIS (Netherlands)

    Kabir, Mohammed Rezaul; Li, H.; Veld-Merkoulova, Y.V.

    2013-01-01

    This study examines how different components of executive compensation affect the cost of debt. We find that debt-like and equity-like pay components have differing effects: an increase in defined benefit pensions is associated with lower bond yield spread, while higher share holdings lead to higher

  2. Evidence of cost growth under cost-plus and fixed-price contracting

    Energy Technology Data Exchange (ETDEWEB)

    Scott, M.J.; Paananaen, O.H.; Redgate, T.E.; Ulibarri, C.A.; Jaksch, J.A.

    1998-09-01

    As defined by the US Department of Energy (DOE), privatization refers to a shifting of responsibilities for the completion of projects from a cost-plus Management and Operations (M and O) contract, to incentive-based contracts with the private sector. DOE`s new vision is to arrange cleanup work around incentives-based contracts, which are won via competitive bidding. Competition in awarding cleanup contracts can make use of market incentives to lower project costs and reduce slippage time. Fixed-price contracts encourage contractors to minimize schedule delays and cost overruns once the scope of a project has been negotiated. Conversely, cost-plus contracting offers weak incentives for contractors to select cost-minimizing production and management approaches. Because privatization explicitly allocates more risk to the contractor, it forces the government to better define its goals and methods. This study summarizes actual cost experiences with government contracts performed under cost-plus and fixed-price incentive structures at all levels of government. The first section provides some background on the problem of making contractor activity more cost-efficient. Following this are sections on the measurement of performance and the costs of projects, limitations on measurement, and findings of similar studies. The study concludes with appendices discussing the details of the performance measurement methodology and the project data sets used in the study.

  3. Transaction costs and sequential bargaining in transferable discharge permit markets.

    Science.gov (United States)

    Netusil, N R; Braden, J B

    2001-03-01

    Market-type mechanisms have been introduced and are being explored for various environmental programs. Several existing programs, however, have not attained the cost savings that were initially projected. Modeling that acknowledges the role of transactions costs and the discrete, bilateral, and sequential manner in which trades are executed should provide a more realistic basis for calculating potential cost savings. This paper presents empirical evidence on potential cost savings by examining a market for the abatement of sediment from farmland. Empirical results based on a market simulation model find no statistically significant change in mean abatement costs under several transaction cost levels when contracts are randomly executed. An alternative method of contract execution, gain-ranked, yields similar results. At the highest transaction cost level studied, trading reduces the total cost of compliance relative to a uniform standard that reflects current regulations.

  4. Optimal pricing decision model based on activity-based costing

    Institute of Scientific and Technical Information of China (English)

    王福胜; 常庆芳

    2003-01-01

    In order to find out the applicability of the optimal pricing decision model based on conventional costbehavior model after activity-based costing has given strong shock to the conventional cost behavior model andits assumptions, detailed analyses have been made using the activity-based cost behavior and cost-volume-profitanalysis model, and it is concluded from these analyses that the theory behind the construction of optimal pri-cing decision model is still tenable under activity-based costing, but the conventional optimal pricing decisionmodel must be modified as appropriate to the activity-based costing based cost behavior model and cost-volume-profit analysis model, and an optimal pricing decision model is really a product pricing decision model construc-ted by following the economic principle of maximizing profit.

  5. Activity-based costing for integrated delivery systems.

    Science.gov (United States)

    Baker, J J

    1995-01-01

    The paradigm shift toward managed care is fueling new cost-finding demands. More sophisticated methods are emerging to meet these demands. Foremost among the new methods is activity-based costing (ABC). ABC is designed to eliminate cross-subsidies between products or services. Because costs are traced by activities across departments and cost centers, costs can also be traced by activities across integrated delivery systems (IDSs). The methodology makes ABC very applicable to combinations of providers including chains, affiliated groups, and IDS participants.

  6. Logistics costs of the enterprise

    Directory of Open Access Journals (Sweden)

    Andrea Rosová

    2007-06-01

    Full Text Available The article describe a problem of specification and systematization of enterprise’s logistics costs. With in a growing division of labour, also logistics costs increase their part in enterprises total costs.Almost all decisions about products and production in general, influence logistics processes even logistics costs and performances.In present is not clear enough, which of the cost-particles are relevant fot logistics costs, because some of logistics cost-particles accounts within overhead are charged together with costs of other sorts.Substantive step in the process of the monitoring and evidence of logistics costs is definition of this, that costs of enterprise´s processes will be inclusive in logistics costs and determining points of contact with the others departments (acquisition, production, sale etc.. After the specification of meditation processes, there is a need to choose applicable parameters for the expression of logistics performances. Besides logistics costs is needed to know logistics performances equivalent herewith at a cost of, therefore from the control side have for enterprise bigger value indices expressive correlation costs and performances(e.g. share of logistics unit costs performance.At the proposal and evidence of logistics costs and performances is needed consistently entertain an individual conditions of enterprise. Because the area of processes included strongly affects the size of account logistics costs and its share part in total costs of enterprise. Logistics costs are flow line between economy and logistics of the enterprise.

  7. MRI Findings In Dengue Encephalitis

    Directory of Open Access Journals (Sweden)

    Ashraf V.V

    2004-01-01

    Full Text Available Neurological manifestations are rare in dengue fever. Two cases with encephalopathy and systemic features of dengue fever with abnormal CSF and MR imaging are reported. Striking MRI finding was bilateral symmetrical thalamic lesions similar to those reported in Japanese encephalitis. This report highlights that MRI findings can be similar in dengue and Japanese encephalitis.

  8. Electroencephalographic Findings in Posthypoxic Myoclonus

    NARCIS (Netherlands)

    van Zijl, J C; Beudel, M; van der Hoeven, H J; Lange, F; Tijssen, M A J; Elting, J W J

    2015-01-01

    The physical examination findings of early posthypoxic myoclonus (PHM) are associated with poor prognosis. Recent findings indicate that patients with multifocal PHM, assumed to have a cortical origin, have a comparable outcome to resuscitated patients without PHM. Generalized PHM, assumed to have a

  9. Ultrasonographic findings of testicular tumors: Correlation with pathologic findings

    Energy Technology Data Exchange (ETDEWEB)

    Lee, Yong Joo; Koh, Byung Hee; Oh, Jae Cheon; Kim, Bong Soo; Kim, Yong Soo; Rhim, Hyen Chul; Cho, On Koo; Hahm, Chang Kok; Park, Hae Young; Lee, Jung Dal [Hanyang University College of Medicine, Seoul (Korea, Republic of)

    1999-03-15

    Scrotal sonography is a valuable tool for assessing the testis and surrounding structures, and has become the imaging modality of choice for evaluation of the scrotum. Scrotal sonography is also helpful for differentiating cystic from slid mass and testicular from extratesticular mass, but is sometimes difficult in differentiating malignant tumor from various benign conditions such as epidermoid cyst, focal orchitis, testicular hematoma, and abscess. We demonstrate the sonographic findings of the various testicular mass, and correlation with pathologic findings.

  10. Underestimation of Project Costs

    Science.gov (United States)

    Jones, Harry W.

    2015-01-01

    Large projects almost always exceed their budgets. Estimating cost is difficult and estimated costs are usually too low. Three different reasons are suggested: bad luck, overoptimism, and deliberate underestimation. Project management can usually point to project difficulty and complexity, technical uncertainty, stakeholder conflicts, scope changes, unforeseen events, and other not really unpredictable bad luck. Project planning is usually over-optimistic, so the likelihood and impact of bad luck is systematically underestimated. Project plans reflect optimism and hope for success in a supposedly unique new effort rather than rational expectations based on historical data. Past project problems are claimed to be irrelevant because "This time it's different." Some bad luck is inevitable and reasonable optimism is understandable, but deliberate deception must be condemned. In a competitive environment, project planners and advocates often deliberately underestimate costs to help gain project approval and funding. Project benefits, cost savings, and probability of success are exaggerated and key risks ignored. Project advocates have incentives to distort information and conceal difficulties from project approvers. One naively suggested cure is more openness, honesty, and group adherence to shared overall goals. A more realistic alternative is threatening overrun projects with cancellation. Neither approach seems to solve the problem. A better method to avoid the delusions of over-optimism and the deceptions of biased advocacy is to base the project cost estimate on the actual costs of a large group of similar projects. Over optimism and deception can continue beyond the planning phase and into project execution. Hard milestones based on verified tests and demonstrations can provide a reality check.

  11. Resources and Transaction Costs

    DEFF Research Database (Denmark)

    Foss, Kirsten; Foss, Nicolai Juul

    2004-01-01

    AbstractThe economics of property rights furthers the resource-based view in a number ofways. Resource analysis is refined by conceptualizing resources as composed ofmultiple attributes to which property rights may be held. A resource owner's abilityto create, appropriate and sustain value from...... resources depends on the propertyrights that she holds to those resources and on the transaction costs of exchanging,defining and protecting the relevant property rights. While transaction costs aremajor sources of value dissipation, value may be created by reducing suchdissipation. Implications for the RBV...

  12. Low Cost, Durable Seal

    Energy Technology Data Exchange (ETDEWEB)

    Roberts, George; Parsons, Jason; Friedman, Jake

    2010-12-17

    Seal durability is critical to achieving the 2010 DOE operational life goals for both stationary and transportation PEM fuel cell stacks. The seal material must be chemically and mechanically stable in an environment consisting of aggressive operating temperatures, humidified gases, and acidic membranes. The seal must also be producible at low cost. Currentlyused seal materials do not meet all these requirements. This project developed and demonstrated a high consistency hydrocarbon rubber seal material that was able to meet the DOE technical and cost targets. Significant emphasis was placed on characterization of the material and full scale molding demonstrations.

  13. Sustainability at no Cost

    DEFF Research Database (Denmark)

    Nørgaard, Jørgen

    The presentation is dealing with some basic concept around the whole economy, and what are really the costs and the benefits. A distinction is made between professional economy, driven by money (GDP), and the amateur economy, driven by love, affection, etc. within the families, among friends...... seems to have no relation to what should be the goal of an economy, people's satisfaction or happiness. The conclusion is that a lower GDP can be of a substantial benefit to the environment, but need not carry any costs in terms satisfsction. Equity is a key factor for a development in this direction....

  14. Supply Chain Costing

    DEFF Research Database (Denmark)

    Asmussen, Jesper Normann; Kristensen, Jesper; Wæhrens, Brian Vejrum

    2016-01-01

    Based Costing (ABC) på et forsyningskædeniveau – heri benævnt Supply Chain Costing (SCC). Udoverdefordelederfindesved ABCtilføjerSCCogså et økonomisk grundlag til det strategiske rationale, der ofte ligger bag opbygningen af virksomhedens forsyningskæde, og kan dermed medvirke til konkret....... Virksomhedens evne til at udarbejde relevantinformation fremstår derfor som en vigtig parameter, såfremt virksomheden skal forblive konkurrencedygtig i en stadig mere kompleks verden, hvor udviklingen foregår stadig hurtigere. Denne arbejdsboggiverindsigtidemuligheder,der eksisterer ved at anvende Activity...

  15. Drilling cost-cutting

    Energy Technology Data Exchange (ETDEWEB)

    Capuano, L.E. Jr.

    1996-12-31

    This presentation by Louis E. Capuano, Jr., President, ThermaSource, Inc., discusses cost-cutting in the drilling phase of geothermal energy exploration and production. All aspects of a geothermal project including the drilling must be streamlined to make it viable and commercial. If production could be maximized from each well, there would be a reduction in drilling costs. This could be achieved in several ways, including big hole and multi-hole completion, directional drilling, better knowledge of the resource and where to penetrate, etc.

  16. New antiepileptic drugs, cost-efficacy analysis

    Directory of Open Access Journals (Sweden)

    P. N. Vlasov

    2012-01-01

    Full Text Available Objective: to optimize pharmacotherapy in patients with epilepsy and to evaluate the clinical and cost-effectiveness of its therapy with the new antiepileptic drugs (AED: levetiracetam, lamotrigine, topiramate, and oxcarbazepine.Patients and methods. The study enrolled 134 patients (women, 69.03%; men, 30.97% with different types of seizures, who had previously received antiepileptic therapy. The patients visited their physician at least twice; after correcting therapy by an epileptologist, the mono- or polytherapy regimen included new AEDs. The patients' mean age was 29.8±8.7 years; disease duration was 13.01±6.7 years; mean age at onset was 16.8±8.5 years. In the groups of working and nonworking patients with different types of seizures, the authors calculated the cost of epilepsy therapy, by taking into account the use of new AEDs and the pharmacoeconomic index "cost-benefit" before and after therapy optimization.Results. When the new AEDs were incorporated into the therapy, the low incidence rate of seizures following a year averaged 75 to 92%. The index cost-effectiveness was decreased by 2—3 times in all types of seizures when the new AEDs were used despite the increased direct cost of treatment. Also, there was a significant reduction in the cost of epilepsy treatment in practically all the groups under study. The findings suggest that the index cost-efficacy directly depends on the rational choice of an AED in an adequate dose. Rational therapy with the new AEDs makes it possible to reduce not only the total cost of epilepsy treatment, but also to lower the index cost-efficacy.

  17. Multivariable parametric cost model for space and ground telescopes

    Science.gov (United States)

    Stahl, H. Philip; Henrichs, Todd

    2016-09-01

    Parametric cost models can be used by designers and project managers to perform relative cost comparisons between major architectural cost drivers and allow high-level design trades; enable cost-benefit analysis for technology development investment; and, provide a basis for estimating total project cost between related concepts. This paper hypothesizes a single model, based on published models and engineering intuition, for both ground and space telescopes: OTA Cost (X) D (1.75 +/- 0.05) λ (-0.5 +/- 0.25) T-0.25 e (-0.04) Y Specific findings include: space telescopes cost 50X to 100X more ground telescopes; diameter is the most important CER; cost is reduced by approximately 50% every 20 years (presumably because of technology advance and process improvements); and, for space telescopes, cost associated with wavelength performance is balanced by cost associated with operating temperature. Finally, duplication only reduces cost for the manufacture of identical systems (i.e. multiple aperture sparse arrays or interferometers). And, while duplication does reduce the cost of manufacturing the mirrors of segmented primary mirror, this cost savings does not appear to manifest itself in the final primary mirror assembly (presumably because the structure for a segmented mirror is more complicated than for a monolithic mirror).

  18. Economic analysis of the cost of Intensive Care Units

    Directory of Open Access Journals (Sweden)

    Mazetas D.

    2014-04-01

    Full Text Available The cost of Intensive Care Units has the greatest impact on overall medical costs and the overall cost for the health of a country and an increasing number of studies from around the world presenting the quantification of these costs. Aim: Review of the Economic Analysis of the Cost of Intensive Care Units. Method: Search was made in the SCOPUS, MEDLINE and CINAHL databases using the key-words “Intensive Care Units (ICU”, “Cost”, “Cost Analysis”, “Health Care Costs”, “Health Resources”, “ICU resources”. The study was based on articles published in English from 2000 to 2011 investigating the Economic Analysis of the Cost of Intensive Care Units. Results: The cost of ICU is a significant percentage of gross domestic product in developed countries. Most cost analysis studies that relate to plans that include the study of staff costs, duration of stay in the ICU, the clinical situations of hospitalized patients, engineering support, medications and diagnostic tests costing scales and in relation to the diagnostic criteria. Conclusions: most studies conclude that the remuneration of staff, particularly nurses, in the ICU is the largest cost of ICU, while for the duration of stay in the ICU results are conflicting. The analysis on the cost-effectiveness of ICU can help to better apply these findings to the therapeutic context of ICU.

  19. Finding Maximal Quasiperiodicities in Strings

    DEFF Research Database (Denmark)

    Brodal, Gerth Stølting; Pedersen, Christian N. S.

    2000-01-01

    of length n in time O(n log n) and space O(n). Our algorithm uses the suffix tree as the fundamental data structure combined with efficient methods for merging and performing multiple searches in search trees. Besides finding all maximal quasiperiodic substrings, our algorithm also marks the nodes......Apostolico and Ehrenfeucht defined the notion of a maximal quasiperiodic substring and gave an algorithm that finds all maximal quasiperiodic substrings in a string of length n in time O(n log2 n). In this paper we give an algorithm that finds all maximal quasiperiodic substrings in a string...

  20. Chest radiographic findings of leptospirosis

    Energy Technology Data Exchange (ETDEWEB)

    Kim, Mee Hyun; Jung, Hee Tae; Lee, Young Joong; Yoon, Jong Sup [Hallym University College of Medicine, Seoul (Korea, Republic of)

    1986-04-15

    1. A study on chest radiographic findings of 54 cases with pneumonia like symptoms was performed. Of 54 cases, 8 cases were confirmed to be leptospirosis and 7 cases were leptospirosis combined with Korean hemorrhagic fever. 2. Of 8 cases of leptospirosis, 4 cases showed abnormal chest radiographic findings: acinar nodular type 2, massive confluent consolidation type 2. Of 7 cases of leptospirosis combined with Korean hemorrhagic fever: acinar nodular type 3, massive confluent consolidation type 1, and increased interstitial markings type 1 respectively. 3. It was considered to be difficult to diagnose the leptospirosis on chest radiographic findings alone, especially the case combined with Korean hemorrhagic fever.

  1. CT findings of pulmonary aspergillosis

    Energy Technology Data Exchange (ETDEWEB)

    Cheon, Jung Eun; Im, Jung Gi; Goo, Jin Mo; Kim, Hong Dae; Han, Man Chung [Seoul National University College of Medicine, Seoul (Korea, Republic of)

    1995-10-15

    The fungus aspergillus can cause a variety of pulmonary disorders. Aspergilloma is a noninvasive aspergillus colonization of virtually any type of preexisting pulmonary cavity or cystic space. Invasive pulmonary aspergillosis is serious, usually fatal infection in patients being treated with immunosuppressants or who have chronic debilitating disease. Allergic bronchopulmonary aspergillosis is characterized clinically by asthma, blood and sputum eosinophilia and positive immunologic reaction to aspergillus antigen. Awareness of the radiographic and CT findings of pulmonary aspergillosis is important in making the diagnosis of aspergillus-caused pulmonary disorders. In this pictorial essay, we illustrated various radiological findings of pulmonary aspergillosis focused on CT findings correlated with gross pathologic specimens.

  2. Imaging findings of sternal abnormalities

    Energy Technology Data Exchange (ETDEWEB)

    Franquet, T. [Dept. of Radiology, Hospital de Sant Pau, Universidad Autonoma de Barcelona (Spain); Gimenez, A. [Dept. of Radiology, Hospital de Sant Pau, Universidad Autonoma de Barcelona (Spain); Alegret, X. [Dept. of Radiology, Hospital de Sant Pau, Universidad Autonoma de Barcelona (Spain); Sanchis, E. [Dept. of Radiology, Hospital de Sant Pau, Universidad Autonoma de Barcelona (Spain); Rivas, A. [Dept. of Radiology, Hospital Vall d`Hebron, Universidad Autonoma de Barcelona (Spain)

    1997-05-01

    Radiographic findings in the sternal abnormalities are often nonspecific, showing appearances from a localized benign lesion to an aggressive lesion as seen with infections and malignant neoplasms. A specific diagnosis of sternal abnormalities can be suggested on the basis of CT and MR characteristics. Familiarity with the presentation and variable appearance of sternal abnormalities may aid the radiologist is suggesting a specific diagnosis. We present among others characteristic radiographic findings of hemangioma, chondrosarcoma, hydatid disease, and SAPHO syndrome. In those cases in which findings are not specific, cross-sectional imaging modalities may help the clinician in their management. (orig.)

  3. A cost-utility analysis of psychoanalysis versus psychoanalytic psychotherapy.

    Science.gov (United States)

    Berghout, Caspar C; Zevalkink, Jolien; Hakkaart-van Roijen, Leona

    2010-01-01

    Despite the considerable and growing body of research about the clinical effectiveness of long-term psychoanalytic treatment, relatively little attention has been paid to economic evaluations, particularly with reference to the broader range of societal effects. In this cost-utility study, we examined the incremental cost-effectiveness ratio (ICER) of psychoanalysis versus psychoanalytic psychotherapy. Incremental costs and effects were estimated by means of cross-sectional measurements in a cohort design (psychoanalysis, n = 78; psychoanalytic psychotherapy, n = 104). Quality-adjusted life-years (QALYs) were estimated for each treatment strategy using the SF-6D. Total costs were calculated from a societal perspective (treatment costs plus other societal costs) and discounted at 4 percent. Psychoanalysis was more costly than psychoanalytic psychotherapy, but also more effective from a health-related quality of life perspective. The ICER--that is, the extra costs to gain one additional QALY by delivering psychoanalysis instead of psychoanalytic psychotherapy--was estimated at 52,384 euros per QALY gained. Our findings show that the cost-utility ratio of psychoanalysis relative to psychoanalytic psychotherapy is within an acceptable range. More research is needed to find out whether cost-utility ratios vary with different types of patients. We also encourage cost-utility analyses comparing psychoanalytic treatment to other forms of (long-term) treatment.

  4. Cost and Management Accounting Practices: A Survey of Manufacturing Companies

    Directory of Open Access Journals (Sweden)

    Ali UYAR

    2010-11-01

    Full Text Available The purpose of this study is to explore cost and management accounting practices utilized by manufacturing companies operating in Istanbul, Turkey. The sample of the study consists of 61 companies, containing both small and medium-sized enterprises, and large companies. The data collection methodology of the study is questionnaire survey. The content of the questionnaire survey is based on several previous studies. The major findings of the study are as follows: the most widely used product costing method is job costing; the complexity in production poses as the highest ranking difficulty in product costing; the most widely used three overhead allocation bases are prime costs, units produced, and direct labor cost; pricing decisions is the most important area where costing information is used; overall mean of the ratio of overhead to total cost is 34.48 percent for all industries; and the most important three management accounting practices are budgeting, planning and control, and cost-volume-profit analysis. Furthermore, decreasing profitability, increasing costs and competition, and economic crises are the factors, which increase the perceived importance of cost accounting. The findings indicate that companies perceive traditional management accounting tools still important. However, new management accounting practices such as strategic planning, and transfer pricing are perceived less important than traditional ones. Therefore, companies need to improve themselves in this aspect.

  5. 76 FR 53378 - Cost Accounting Standards: Accounting for Insurance Costs

    Science.gov (United States)

    2011-08-26

    ... BUDGET Office of Federal Procurement Policy 48 CFR Part 9904 Cost Accounting Standards: Accounting for Insurance Costs AGENCY: Cost Accounting Standards Board (Board), Office of Federal Procurement Policy (OFPP... Office of Federal Procurement Policy (OFPP), Cost Accounting Standards (CAS) Board, is providing...

  6. PV O&M Cost Model and Cost Reduction

    Energy Technology Data Exchange (ETDEWEB)

    Walker, Andy

    2017-03-15

    This is a presentation on PV O&M cost model and cost reduction for the annual Photovoltaic Reliability Workshop (2017), covering estimating PV O&M costs, polynomial expansion, and implementation of Net Present Value (NPV) and reserve account in cost models.

  7. Some Findings Concerning Requirements in Agile Methodologies

    Science.gov (United States)

    Rodríguez, Pilar; Yagüe, Agustín; Alarcón, Pedro P.; Garbajosa, Juan

    Agile methods have appeared as an attractive alternative to conventional methodologies. These methods try to reduce the time to market and, indirectly, the cost of the product through flexible development and deep customer involvement. The processes related to requirements have been extensively studied in literature, in most cases in the frame of conventional methods. However, conclusions of conventional methodologies could not be necessarily valid for Agile; in some issues, conventional and Agile processes are radically different. As recent surveys report, inadequate project requirements is one of the most conflictive issues in agile approaches and better understanding about this is needed. This paper describes some findings concerning requirements activities in a project developed under an agile methodology. The project intended to evolve an existing product and, therefore, some background information was available. The major difficulties encountered were related to non-functional needs and management of requirements dependencies.

  8. Finding an Eye Care Professional

    Science.gov (United States)

    ... article rating hospitals in the United States. Website: http://health.usnews.com/best-hospitals For More Information ... ophthalmologists in the United States and abroad. Website: https://secure.aao.org/aao/find-ophthalmologist The American ...

  9. Dermoscopy Findings of Hidroacanthoma Simplex

    Directory of Open Access Journals (Sweden)

    Yota Sato

    2014-05-01

    Full Text Available Hidroacanthoma simplex (HAS, also known as intraepidermal eccrine poroma, is a rare eccrine adnexal tumor that tends to be misdiagnosed as other types of benign skin tumor, including clonal seborrheic keratosis. Notably, HAS is sometimes misdiagnosed and treated by cryosurgery as seborrheic keratosis, which could trigger the later development of porocarcinoma. Therefore, accurate diagnosis of HAS is indispensable for dermatologists to avoid the development of malignant tumors by an unsuitable treatment. In this report, we present the characteristic dermoscopy findings of HAS. Indeed, the dermoscopy findings might be related to the melanin-rich necrotic cells in the epidermis, which are quite different from dermoscopy findings of clonal seborrheic keratosis. As a previous report suggested, it is difficult for a dermatologist to differentiate HAS from clonal seborrheic keratosis by the naked eye. Our findings might be supportive for the early diagnosis of HAS.

  10. Finding Relief from Allergy's Grip

    Science.gov (United States)

    ... Navigation Bar Home Current Issue Past Issues Finding Relief from Allergy's Grip Past Issues / Summer 2006 Table ... action for patients who have had inadequate symptom relief with antihistamines and topical nasal steroids. Through injection ...

  11. A Family Finds Its Way

    Science.gov (United States)

    ... Past Issues Cover Story: Traumatic Brain Injury A Family Finds Its Way Past Issues / Fall 2008 Table ... are living with serious health conditions as a family. Photo courtesy of Stefan Radtke, www.stefanradtke.com ...

  12. Educational Costs and Productivity.

    Science.gov (United States)

    Hallak, Jacques, Comp.

    This seminar focused on costs and productivity as they are defined within both education and economics. Some topics that received special attention were: definition problems, estimating methods, analysis methods, existing research results, and examples of improvement in educational efficiency. The document groups seminar papers under (1) general…

  13. Decreasing serial cost sharing

    DEFF Research Database (Denmark)

    Hougaard, Jens Leth; Østerdal, Lars Peter Raahave

    2009-01-01

    The increasing serial cost sharing rule of Moulin and Shenker (Econometrica 60:1009-1037, 1992) and the decreasing serial rule of de Frutos (J Econ Theory 79:245-275, 1998) are known by their intuitive appeal and striking incentive properties. An axiomatic characterization of the increasing serial...

  14. Opportunity Cost: A Reply

    Science.gov (United States)

    Parkin, Michael

    2016-01-01

    The author's objective for this reply in reexamining opportunity cost was to draw attention to two conflicting definitions of the concept in current use and to argue the case for dropping one of them. The comments of Daniel Arce, Rod O'Donnell, and Daniel Stone might be read as demonstration that the author has failed on both counts. Such a…

  15. Decreasing Serial Cost Sharing

    DEFF Research Database (Denmark)

    Hougaard, Jens Leth; Østerdal, Lars Peter

    The increasing serial cost sharing rule of Moulin and Shenker [Econometrica 60 (1992) 1009] and the decreasing serial rule of de Frutos [Journal of Economic Theory 79 (1998) 245] have attracted attention due to their intuitive appeal and striking incentive properties. An axiomatic characterization...

  16. Total Cost of Ownership

    DEFF Research Database (Denmark)

    Zachariassen, Frederik

    2007-01-01

    Total Cost of Ownership (TCO), som giver et bud på, hvordan virksomheder kan opnå en bedre indsigt i, hvilke leverandører der forårsager hvilke omkostninger og dermed danne et forbedret beslutningsgrundlag for besparelser i leverandørleddet. I artiklen argumenteres først og fremmest for, hvorfor TCO er...

  17. Lowering costs, maintaining efficiency

    Energy Technology Data Exchange (ETDEWEB)

    Banse, Stephanie; Berner, Joachim

    2012-07-01

    The price of solar thermal must come down if the branch is to hold its own in competition on the heating market. Cost reduction strategies, quality demands and the new ecodesign directive were thus among the topics discussed at SMEThermal 2012. (orig.)

  18. The Cost of Ignorance

    DEFF Research Database (Denmark)

    Persson, Karl Gunnar; Sharp, Paul Richard

    a substantial mark-up relative to an equally good producer from a new denomination. Since ambitious producers in new denominations suffer from price ‘discrimination' it can be expected that they will produce vineyard branded but denomination neutral wines, provided they can overcome the large fixed costs...

  19. A Costly Dream

    Institute of Scientific and Technical Information of China (English)

    2006-01-01

    The pursuit of happiness isn’t down the money trail, one former executive shows Jeremy Su’s resume glows: President, Hypercom Corporation Asia-Pacific; General Manager, Sun Microsystems China; President, Bull Information Systems Greater China Operation, et cetera, et cetera. But thanks to being laid off from Hypercom because of cost cutting, his heart, formerly crippled by his juggernaut career,

  20. Value and Transaction Costs

    DEFF Research Database (Denmark)

    Foss, Kirsten; Foss, Nicolai Juul

    2003-01-01

    caused by transaction costs), andnew types of resources (i.e., capture and protection capabilities), clarifies the roleof contracting in the exercise of market power, and suggests that `strategizing'and `economizing' perspectives are related to a larger extent than is normallyrecognized. Refutable...

  1. Software cost estimation

    NARCIS (Netherlands)

    Heemstra, F.J.

    1992-01-01

    The paper gives an overview of the state of the art of software cost estimation (SCE). The main questions to be answered in the paper are: (1) What are the reasons for overruns of budgets and planned durations? (2) What are the prerequisites for estimating? (3) How can software development effort be

  2. Heliostat cost reduction study.

    Energy Technology Data Exchange (ETDEWEB)

    Jones, Scott A.; Lumia, Ronald. (University of New Mexico, Albuquerque, NM); Davenport, Roger (Science Applications International Corporation, San Diego, CA); Thomas, Robert C. (Advanced Thermal Systems, Centennial, CO); Gorman, David (Advanced Thermal Systems, Larkspur, CO); Kolb, Gregory J.; Donnelly, Matthew W.

    2007-06-01

    Power towers are capable of producing solar-generated electricity and hydrogen on a large scale. Heliostats are the most important cost element of a solar power tower plant. Since they constitute {approx} 50% of the capital cost of the plant it is important to reduce heliostat cost as much as possible to improve the economic performance of power towers. In this study we evaluate current heliostat technology and estimate a price of $126/m{sup 2} given year-2006 materials and labor costs for a deployment of {approx}600 MW of power towers per year. This 2006 price yields electricity at $0.067/kWh and hydrogen at $3.20/kg. We propose research and development that should ultimately lead to a price as low as $90/m{sup 2}, which equates to $0.056/kWh and $2.75/kg H{sup 2}. Approximately 30 heliostat and manufacturing experts from the United States, Europe, and Australia contributed to the content of this report during two separate workshops conducted at the National Solar Thermal Test Facility.

  3. Cost Recovery Through Depreciation.

    Science.gov (United States)

    Forrester, Robert T.; Wesolowski, Leonard V.

    1983-01-01

    The approach of adopting depreciation rather than use allowance in order to recover more accurately the cost of college buildings and equipment used on federal projects is considered. It is suggested that depreciation will offer most colleges and universities a higher annual recovery rate, and an opportunity for better facilities planning. For…

  4. Radiographic findings in liveborn triploidy

    Energy Technology Data Exchange (ETDEWEB)

    Silverthorn, K.G.; Houston, C.S.; Newman, D.E.; Wood, B.J.

    1989-05-01

    The detailed radiographic features of triploidy, a fatal congenital disorder with 69 chromosomes, have not previously been reported. Radiographs of ten liveborn infants with chromosomally confirmed triploidy showed six findings highly suggestive of this diagnosis: Harlequin orbits, small anterior fontanelle, gracile ribs, diaphyseal overtubulation of long bones, upswept clavicles and antimongoloid pelvis. Sixteen other less specific findings showed many similarities to those found in trisomy 18.

  5. Radiographic findings in liveborn triploidy.

    Science.gov (United States)

    Silverthorn, K G; Houston, C S; Newman, D E; Wood, B J

    1989-01-01

    The detailed radiographic features of triploidy, a fatal congenital disorder with 69 chromosomes, have not previously been reported. Radiographs of ten liveborn infants with chromosomally confirmed triploidy showed six findings highly suggestive of this diagnosis: harlequin orbits, small anterior fontanelle, gracile ribs, diaphyseal overtubulation of long bones, upswept clavicles and antimongoloid pelvis. Sixteen other less specific findings showed many similarities to those found in trisomy 18.

  6. finding creativity in the diversity of environmental ethics

    African Journals Online (AJOL)

    theories that could underpin the practical agenda of ... It attempted to establish a rational basis on which we could distinguish ... obligations into which our concern should ... mental ethics and animal rights/animal liberation. .... our behaviour and societal structures. What .... utilitarian cost-benefit analyses to guide us in find-.

  7. Finding the Area of a Major League Baseball Field

    Directory of Open Access Journals (Sweden)

    Jacob Courchaine

    2013-01-01

    Full Text Available Using a Major League Baseball (MLB baseball field template for guidelines, we estimate the cost of building the largest possible field accepted under MLB standards. This includes finding the areas of both the clay and grassy regions and determining how many bags of clay and fertilizer are required to cover the field.

  8. Evolutionary systems biology of amino acid biosynthetic cost in yeast.

    Directory of Open Access Journals (Sweden)

    Michael D Barton

    Full Text Available Every protein has a biosynthetic cost to the cell based on the synthesis of its constituent amino acids. In order to optimise growth and reproduction, natural selection is expected, where possible, to favour the use of proteins whose constituents are cheaper to produce, as reduced biosynthetic cost may confer a fitness advantage to the organism. Quantifying the cost of amino acid biosynthesis presents challenges, since energetic requirements may change across different cellular and environmental conditions. We developed a systems biology approach to estimate the cost of amino acid synthesis based on genome-scale metabolic models and investigated the effects of the cost of amino acid synthesis on Saccharomyces cerevisiae gene expression and protein evolution. First, we used our two new and six previously reported measures of amino acid cost in conjunction with codon usage bias, tRNA gene number and atomic composition to identify which of these factors best predict transcript and protein levels. Second, we compared amino acid cost with rates of amino acid substitution across four species in the genus Saccharomyces. Regardless of which cost measure is used, amino acid biosynthetic cost is weakly associated with transcript and protein levels. In contrast, we find that biosynthetic cost and amino acid substitution rates show a negative correlation, but for only a subset of cost measures. In the economy of the yeast cell, we find that the cost of amino acid synthesis plays a limited role in shaping transcript and protein expression levels compared to that of translational optimisation. Biosynthetic cost does, however, appear to affect rates of amino acid evolution in Saccharomyces, suggesting that expensive amino acids may only be used when they have specific structural or functional roles in protein sequences. However, as there appears to be no single currency to compute the cost of amino acid synthesis across all cellular and environmental

  9. Radiologic findings of granulomatous mastitis

    Energy Technology Data Exchange (ETDEWEB)

    Kim, Tae Gyu; Kim, Ji Young; Jeong, Myeong Ja; Kim, Jae Hyung; Kim, Soung Hee; Kim, Soo Hyun; Jun, Woo Sun; Park, Kyeong Mee; Han, Se Hwan [Paik Hospital, Inje University College of Medicine, Seoul (Korea, Republic of)

    2008-08-15

    The describe the radiologic findings of granulomatous mastitis of the breast. This study included 19 patients (age range: 22 to 56 years; mean 37 years) with 22 lesions that were pathologically confirmed as having granulomatous mastitis. All the patients underwent a breast ultrasonography and 13 patients underwent a mammography. The results of the mammography revealed focal asymmetry (n = 9), multiple ill-defined isodense nodules (n 2), ill-defined nodular density on craniocaudal view (n = 1), and unremarkable finding (n = 1). The sonographic findings included continuous or discontinuous multiple tubular and nodular low echoic lesions (n = 7), ill-defined heterogeneously low echoic lesion (n = 5), irregular-shaped, ill-defined low echoic mass (n = 4), fluid collection with internal floating materials suggesting the presence of an abscess (n = 4), ill-defined heterogeneously low echoic lesion and abscess (n = 1), and multiple ill-defined nodules (n = 1). In the case of granulomatous mastitis, the mammography results indicate a lack of specificity between normal findings and focal asymmetry. The sonographic findings indicate that ill-defined heterogeneously low echoic lesions or irregular shaped, ill-defined low echoic masses are difficult to differentiate from breast cancer. The sonographic findings of abscesses indicate a difficulty in differentiating them from cases of pyogenic mastitis. However, multiple tubular and nodular low echoic lesions, especially with a continuous appearance, should point to granulomatous mastitis, and is helpful in its differential diagnosis and treatment.

  10. Thermodynamic cost of acquiring information.

    Science.gov (United States)

    Micadei, Kaonan; Serra, Roberto M; Céleri, Lucas C

    2013-12-01

    Connections between information theory and thermodynamics have proven to be very useful to establish bounding limits for physical processes. Ideas such as Landauer's erasure principle and information-assisted work extraction have greatly contributed not only to broadening our understanding about the fundamental limits imposed by nature, but also paving the way for practical implementations of information-processing devices. The intricate information-thermodynamics relation also entails a fundamental limit on parameter estimation, establishing a thermodynamic cost for information acquisition. We show that the amount of information that can be encoded in a physical system by means of a unitary process is limited by the dissipated work during the implementation of the process. This includes a thermodynamic tradeoff for information acquisition. Likewise, the information acquisition process is ultimately limited by the second law of thermodynamics. This tradeoff for information acquisition may find applications in several areas of knowledge.

  11. Near-Earth objects finding them before they find us

    CERN Document Server

    Yeomans, Donald K

    2012-01-01

    Of all the natural disasters that could befall us, only an Earth impact by a large comet or asteroid has the potential to end civilization in a single blow. Yet these near-Earth objects also offer tantalizing clues to our solar system's origins, and someday could even serve as stepping-stones for space exploration. In this book, Donald Yeomans introduces readers to the science of near-Earth objects--its history, applications, and ongoing quest to find near-Earth objects before they find us. In its course around the sun, the Earth passes through a veritable shooting gallery of million

  12. The worldwide costs of marine protected areas.

    Science.gov (United States)

    Balmford, Andrew; Gravestock, Pippa; Hockley, Neal; McClean, Colin J; Roberts, Callum M

    2004-06-29

    Declines in marine harvests, wildlife, and habitats have prompted calls at both the 2002 World Summit on Sustainable Development and the 2003 World Parks Congress for the establishment of a global system of marine protected areas (MPAs). MPAs that restrict fishing and other human activities conserve habitats and populations and, by exporting biomass, may sustain or increase yields of nearby fisheries. Here we provide an estimate of the costs of a global MPA network, based on a survey of the running costs of 83 MPAs worldwide. Annual running costs per unit area spanned six orders of magnitude, and were higher in MPAs that were smaller, closer to coasts, and in high-cost, developed countries. Models extrapolating these findings suggest that a global MPA network meeting the World Parks Congress target of conserving 20-30% of the world's seas might cost between 5 billion and 19 billion US dollars annually to run and would probably create around one million jobs. Although substantial, gross network costs are less than current government expenditures on harmful subsidies to industrial fisheries. They also ignore potential private gains from improved fisheries and tourism and are dwarfed by likely social gains from increasing the sustainability of fisheries and securing vital ecosystem services.

  13. Cost effectiveness of new roadway lighting systems

    Directory of Open Access Journals (Sweden)

    Yi Jiang

    2015-06-01

    Full Text Available Appropriate and adequate lighting at select locations on roadways is essential for roadway safety. As the lighting technologies advance, many types of new lighting devices have been developed for roadway lightings. The most promising new lighting technologies for roadway lighting include light emitting diode, induction, plasma, and metal halide lighting systems. A study was conducted to compare the new systems with the conventional high pressure sodium systems that are currently used on the Indiana roadway systems. In this study, the engineering issues, were analyzed such as illuminance, color rendering, power usage, cost effectiveness, and approval procedures for new roadway lighting systems. This paper, however, presents only the study findings related to cost effectiveness of the evaluated roadway lighting systems. Illustrated in this paper are the main features of the roadway lighting systems under evaluations, installations of the new lighting systems, measurements of power consumptions, and life cycle cost analyses of the lighting systems. Through this study, experience and knowledge have been obtained on the installations, power measurements, and cost effectiveness of the new types of the roadway lighting devices. The actual power values of various luminaires were obtained by measuring the electric current with a multi-meter. It was found that the differences between the rated and measured power values could be significant. The results of the life cycle cost analysis indicate that the lower life cycle costs of some of the alternative lighting devices are attributed to their relatively lower electricity usages and longer lamp/emitter replacement cycles.

  14. Parametric estimation of medical care costs under conditions of censoring

    OpenAIRE

    Raikou, Maria; McGuire, Alistair

    2009-01-01

    This paper is concerned with a set of parametric estimators that attempt to provide consistent estimates of average medical care costs under conditions of censoring. The main finding is that incorporation of the inverse of the probability of an individual not being censored in the estimating equations is instrumental in deriving unbiased cost estimates. The success of the approach is dependent on the amount of available information on the cost history process. The value of this information in...

  15. Cost containment of pharmaceutical use in Iceland

    DEFF Research Database (Denmark)

    Almarsdóttir, A B; Morgall, J M; Grímsson, A

    2000-01-01

    OBJECTIVES: Iceland was the first Nordic country to liberalise its drug distribution system, in March 1996. Subsequent regulation in January 1997 increased patients' share of drug costs. The objectives of this study were to test the assumptions that liberalizing community pharmacy ownership would...... in March 1996 or from the regulatory intervention in January 1997. CONCLUSIONS: The main argument used for liberalizing community pharmacy ownership in Iceland was built on false assumptions regarding the effect on drug reimbursement costs to the state. It will be necessary to find more promising...

  16. On Time with Minimal Expected Cost!

    DEFF Research Database (Denmark)

    David, Alexandre; Jensen, Peter Gjøl; Larsen, Kim Guldstrand

    2014-01-01

    ) timed game essentially defines an infinite-state Markov (reward) decision proces. In this setting the objective is classically to find a strategy that will minimize the expected reachability cost, but with no guarantees on worst-case behaviour. In this paper, we provide efficient methods for computing...... reachability strategies that will both ensure worst case time-bounds as well as provide (near-) minimal expected cost. Our method extends the synthesis algorithms of the synthesis tool Uppaal-Tiga with suitable adapted reinforcement learning techniques, that exhibits several orders of magnitude improvements w...

  17. Imaging findings of xanthogranulomatous pyelonephritis

    Energy Technology Data Exchange (ETDEWEB)

    Kim, Jong Chul [School of Medicine, Chungnam National University, Taejon (Korea, Republic of)

    2000-01-01

    To define the imaging patterns of xanthogranulomatous pyelonephritis (XGP). The demographic, clinical, and imaging findings of 21 cases of pathologically proven XGP in 20 patients (bilateral in one) were evaluated. The findings of ultrasonography and CT were retrospectively evaluated with regard to distribution and extent of the disease, kidney size, the presence of calculi, hydronephrosis, and renal function. The findings were assessed by two radiologists, who established a consensus. Imaging and pathologic findings were compared. Sixteen of the 20 patients were female, and 19 were adults. Their age ranged from 3 to 16 (mean, 45) years. In all patients except one, the disease was unilateral (right: left =3D 13 :16). In one patient, XGP was bilateral, and there were thus 21 cases. Seventeen (81%) of these were diffuse, and four (19%) were focal; extrarenal extension occurred in 13 cases (62%), among which ipsilateral pleural effusion was noted in two. The kidney was enlarged diffusely in 12 cases (57%), and focally in three (14%); urinary calculi were present in 16 cases (76%), with staghorn calculi in four of these; and hydronephrosis occurred in 17 (81%). Impairment of ipsilateral renal function was noted in 13 cases (62%). Clinical findings of inflammation such as fever, pyuria, bacteriuria, or leucocytosis were noted in all patients. In addition to nephromegaly, renal function impairment, and urinary obstruction due to calculi, which are typical features of XGP, the condition may also show variable imaging findings. If the images obtained in the case of a middle-aged woman with clinical findings of urinary infection are atypical, we believe that XGP should be included in the differential diagnosis. (author)

  18. Costly location in Hotelling duopoly

    NARCIS (Netherlands)

    Hinloopen, J.; Martin, S.

    2013-01-01

    We introduce a cost of location into Hotelling’s (1929) spatial duopoly. We derive the general conditions on the cost-of-location function under which a pure strategy price-location Nash equilibrium exists. With linear transportation cost and a suitably specified cost of location that rises toward

  19. Fixed and Sunk Costs Revisited.

    Science.gov (United States)

    Wang, X. Henry; Yang, Bill Z.

    2001-01-01

    Attempts to clarify the concepts of, and the link between, fixed costs and sunk costs. Argues that the root of confusion is the inconsistency in defining the term fixed costs. Consistently defines fixed and sunk costs, and describes how instructors must teach under these definitions. (RLH)

  20. Estimating average inpatient and outpatient costs and childhood pneumonia and diarrhoea treatment costs in an urban health centre in Zambia

    Directory of Open Access Journals (Sweden)

    Chola Lumbwe

    2009-10-01

    Full Text Available Abstract Background Millions of children die every year in developing countries, from preventable diseases such as pneumonia and diarrhoea, owing to low levels of investment in child health. Investment efforts are hampered by a general lack of adequate information that is necessary for priority setting in this sector. This paper measures the health system costs of providing inpatient and outpatient services, and also the costs associated with treating pneumonia and diarrhoea in under-five children at a health centre in Zambia. Methods Annual economic and financial cost data were collected in 2005-2006. Data were summarized in a Microsoft excel spreadsheet to obtain total department costs and average disease treatment costs. Results The total annual cost of operating the health centre was US$1,731,661 of which US$1 284 306 and US$447,355 were patient care and overhead departments costs, respectively. The average cost of providing out-patient services was US$3 per visit, while the cost of in-patient treatment was US$18 per bed day. The cost of providing dental services was highest at US$20 per visit, and the cost of VCT services was lowest, with US$1 per visit. The cost per out-patient visit for under-five pneumonia was US$48, while the cost per bed day was US$215. The cost per outpatient visit attributed to under-five diarrhoea was US$26, and the cost per bed day was US$78. Conclusion In the face of insufficient data, a cost analysis exercise is a difficult but feasible undertaking. The study findings are useful and applicable in similar settings, and can be used in cost effectiveness analyses of health interventions.

  1. MR findings of cerebral palsy

    Energy Technology Data Exchange (ETDEWEB)

    Yoon, Sang Hum; Chang, Seung Kuk; Cho, Mee Young; Park, Dong Woo; Kim, Jong Deok; Eun, Choong Ki [Pusan Paik Hospital, Pusan (Korea, Republic of)

    1994-11-15

    To evaluate the MR findings of brain damage in cerebral palised patients and to correlate it with gestational age and the time of damage. A retrospective analysis was performed in 40 patients who underwent MR scanning for evaluation of brain lesion in clinically diagnosed cerebral palsy. Authors classified the patients into two groups as premature and full-term and compared MR findings of the two groups. Abnormal MR findings were noted in 28 cases (70%). Five out of 6 patients who had been born prematurely showed isolate periventricular white matter lesions. Twenty-three out of 34 patients who had been born at full-term showed abnormal MR findings. Of these 23 patients, migration anomalies in 7 patients, isolate periventricular white matter lesions in 3 patients, and other combined periventricular subcortical white matter and deep gray matter lesions in 14 patients were seen. At least, 10 patients(43%) of full term group showed abnormal MRI findings reflecting intrauterine brain damage and all 5 patients of premature group showed isolate periventricular white matter lesions suggesting immaturity of brain. MRI is thought to be very useful in the assessment of brain damage for the patients with cerebral palsy by recognizing the location of the lesion and estimating the time of damage.

  2. CT finding of cryptococcal meningitis

    Energy Technology Data Exchange (ETDEWEB)

    Takahashi, Y.; Sato, H.; Ueda, M.; Ito, K.; Matsuoka, T. (Ohkawara Neurosurgical Hospital, Muroran (Japan))

    1981-08-01

    We have experienced 14 cases of cryptococcal meningitis in the last 6 years. Their neurological signs, CT findings, and prognoses were studied. They fall into three types: the brain-stem-encephalitis type, the cortical-encephalitis type, and the meningitis type, according to the clinical course. The first type (6 cases) revealed mainly cerebellar signs, eye-movement damage, and so forth. The second type (5 cases) demonstrated ''Personality'' changes, chiefly aphasia. The third type (5 cases) did not show any focal signs. Prognosis of the brain-stem-encephalitis type was very poor, with a 50% mortality rate. In the survivors, also, clinical signs did not disappear for a long time. Repeated CT was performed in 13 among the 14 cases; abnormal CT findings were revealed in 5 cases because of cryptococcal infection. Granuloma shadow and ventriculitis shadow were observed in 3 cases each. These abnormal findings disappeared upon treatment except in one case. The clinical signs are not completely related with the CT finding, but it is useful that the site which has been infiltrated by the cryptococcus can be observed. Abnormal CT findings were observed in the 4 cases of the brain-stem-encephalitis type among the 5 abnormal cases. It is very useful to know the severity of the condition.

  3. Forecasting market impact costs and identifying expensive trades

    NARCIS (Netherlands)

    Bikker, J.A.; Spierdijk, L.; Hoevenaars, R.P.M.M.; Sluis, van der P.J.

    2006-01-01

    Often, a relatively small group of trades causes the major part of the trading costs on an investment portfolio. For the equity trades studied in this paper, executed by the world's second largest pension fund, we find that only 10% of all trades determines 75% of total market impact costs. Conseque

  4. The cost of doing business in nursing education.

    Science.gov (United States)

    Starck, Patricia L

    2005-01-01

    The production cost of delivering education to health profession students, with a special emphasis on the Bachelor of Science in Nursing degree, is explored using a revenue-based approach. In spite of the national concern regarding the nursing shortage, there are surprisingly minimal data in the literature specific to analyzing the per nursing student cost that would be necessary to plan enrollment expansion. Models of cost analysis and findings for other health professions are discussed. Cost studies for baccalaureate nursing studies in the past are summarized. Existing data sets for nursing to consider using for the secondary purpose of evaluating per student/per year costs are available. The importance of understanding revenue generation is underscored, and an example is given for one school. Finally, costs of education are reframed as an economic investment with multiple benefits. In conclusion, recommendations are made to address the gap in information on costs to educate nursing students.

  5. The Indirect Costs of Financial Distress in Indonesia

    Directory of Open Access Journals (Sweden)

    Wijantini Wijantini

    2007-06-01

    Full Text Available This paper presents quantitative estimates of the indirect cost of financial distress and its determinants. In order to measure the cost, this study estimates the annualized changes in industry-adjusted operation profit and sales from a year before the onset of distress to the resolution year. Using those approaches, the median of indirect financial distress cost is estimated between three and 11 percent annually. To the extent that the direct cost of financial distress reduces reported operating income, the estimated costs are overstated. The simple regressions analysis suggest that the indirect cost of financial distress significantly increases with size, leverage, number of creditors, and poor industry performance, but is not related to degree of bank loan reliance. The findings provide a weak support for the financial distress theory which suggests that conflicts of interest render the costs of financial distress.

  6. Understanding Health Care Costs in a Wisconsin Acute Leukemia Population

    Directory of Open Access Journals (Sweden)

    Patricia Steinert

    2016-08-01

    Full Text Available Purpose: We investigated factors driving health care costs of patients with a diagnosis of acute myeloid and acute lymphoblastic leukemia. Methods: Standard costs identified in insurance claims data obtained from the Wisconsin Health Information Organization were used in a sample of 837 acute leukemia patients from April 2009 to June 2011. The Andersen behavioral model of health care utilization guided selection of patient and community factors expected to influence health care costs. A generalized linear model fitting gamma-distributed data with log-link technique was used to analyze cost. Results: Type of treatment received and disease severity represented significant cost drivers, and patients receiving at least some of their treatment from academic medical centers experienced higher costs. Inpatient care and pharmacy costs of patients who received treatment from providers located in areas of higher poverty experienced lower costs, raising questions of potential treatment and medical practice disparities between provider locations. Directions of study findings were not consistent between different types of services received and underscore the complexity of investigating health care cost. Conclusions: While prevalence of acute leukemia in the United States is low compared to other diseases, its extreme high cost of treatment is not well understood and potentially influences treatment decisions. Acute leukemia health care costs may not follow expected patterns; further exploration of the relationship between cost and the treatment decision, and potential treatment disparities between providers in different socioeconomic locations, is needed.

  7. Impact of Chronic Conditions on the Cost of Cancer Care...

    Data.gov (United States)

    U.S. Department of Health & Human Services — According to findings reported in Impact of Chronic Conditions on the Cost of Cancer Care for Medicaid Beneficiaries, published in Volume 2, Issue 4 of the Medicare...

  8. The Impact of Medicaid Peer Support Utilization on Cost

    Data.gov (United States)

    U.S. Department of Health & Human Services — According to findings reported in The Impact of Medicaid Peer Support Utilization on Cost, published in Volume 4, Issue 1 of the Medicare and Medicaid Research...

  9. Impact of Chronic Conditions on the Cost of Cancer Care...

    Data.gov (United States)

    U.S. Department of Health & Human Services — According to findings reported in Impact of Chronic Conditions on the Cost of Cancer Care for Medicaid Beneficiaries, published in Volume 2, Issue 4 of the Medicare...

  10. The Impact of Medicaid Peer Support Utilization on Cost

    Data.gov (United States)

    U.S. Department of Health & Human Services — According to findings reported in The Impact of Medicaid Peer Support Utilization on Cost, published in Volume 4, Issue 1 of the Medicare and Medicaid Research...

  11. The Full Cost of Intercity Highway Transportation

    OpenAIRE

    David Levinson; David Gillen

    1997-01-01

    In this paper we review the theoretical and empirical literature on the cost structure of the provision of intercity highway transportation and specify and estimate our own cost functions . We develop a full cost model which identifies the key cost components and then estimate costs component by component: user costs, infrastructure costs, time and congestion costs, noise costs, accident costs, and pollution costs. The total long run average cost is $0.34 per vehicle kilometer traveled. The s...

  12. Primary hepatic sarcomas: CT findings

    Energy Technology Data Exchange (ETDEWEB)

    Yu, Ri-Sheng; Chen, Ying; Jiang, Biao; Wang, Liu-Hong [Zhejiang University School of Medicine, Department of Radiology, Hangzhou (China); Xu, Xiu-Fang [Zhejiang Medical College, Teaching and Research Group of Radiology, Hangzhou (China)

    2008-10-15

    Primary hepatic sarcomas are rare tumors that are difficult to diagnose clinically. Different primary hepatic sarcomas may have different clinical, morphologic, and radiological features. In this pictorial review, we summarized computed tomography (CT) findings of some relatively common types of hepatic sarcomas, including angiosarcoma, epithelioid hemangioendothelioma (EHE), liposarcoma, undifferentiated embryonal sarcoma (UES), leiomyosarcoma, malignant fibrous histiocytoma (MFH), and carcinosarcoma (including cystadenocarcinosarcoma). To our knowledge, hepatic cystadenocarcinosarcoma has not been described in the English literature. The CT findings in our case are similar to that of cystadenocarcinoma, a huge, multilocular cystic mass with a large mural nodule and solid portion. The advent of CT has allowed earlier detection of primary hepatic sarcomas as well as more accurate diagnosis and characterization. In addition, we briefly discuss the MRI findings and diagnostic value of primary hepatic sarcomas. (orig.)

  13. Imaging findings of avalanche victims

    Energy Technology Data Exchange (ETDEWEB)

    Grosse, Alexandra B.; Grosse, Claudia A.; Anderson, Suzanne [University Hospital of Berne, Inselspital, Department of Diagnostic, Pediatric and Interventional Radiology, Berne (Switzerland); Steinbach, Lynne S. [University of California San Francisco, Department of Radiology, San Francisco, CA (United States); Zimmermann, Heinz [University Hospital of Berne, Inselspital, Department of Trauma and Emergency Medicine, Berne (Switzerland)

    2007-06-15

    Skiing and hiking outside the boundaries remains an attractive wilderness activity despite the danger of avalanches. Avalanches occur on a relatively frequent basis and may be devastating. Musculoskeletal radiologists should be acquainted with these injuries. Fourteen avalanche victims (11 men and 3 women; age range 17-59 years, mean age 37.4 years) were air transported to a high-grade trauma centre over a period of 2 years. Radiographs, CT and MR images were prospectively evaluated by two observers in consensus. Musculoskeletal findings (61%) were more frequent than extraskeletal findings (39%). Fractures were most commonly seen (36.6%), involving the spine (14.6%) more frequently than the extremities (9.8%). Blunt abdominal and thoracic trauma were the most frequent extraskeletal findings. A wide spectrum of injuries can be found in avalanche victims, ranging from extremity fractures to massive polytrauma. Asphyxia remains the main cause of death along with hypoxic brain injury and hypothermia. (orig.)

  14. Radiologic findings of neonatal sepsis

    Energy Technology Data Exchange (ETDEWEB)

    Kim, Sam Soo; Han, Dae Hee; Choi, Guk Myeong; Jung, Hye Won [Seoul National Univ. College of Medicine, Seoul (Korea, Republic of); Yoon, Hye Kyung; Han, Bokyung Kim; Lee, Nam Yong [Sansung Medical Center, Seoul (Korea, Republic of)

    1997-06-01

    To review the simple radiographic and sonographic findings in infants with neonatal sepsis. We retrospectively analyzed simple chest and abdominal radiographs, and brain sonograms in 36 newborn infants (preterm : term=23 :13). With neonatal sepsis diagnosed by blood culture and clinical manifestations. Pulmonary parenchymal infiltrate excluding respiratory distress syndrome and pulmonary edema or atelectasis was found in 22 infants (61%). Paralytic ileus, hepatosplenomegaly, and necrotizing enterocolitis were present in 18(50%), 9(25%), and 1(3%) infants, respectively, while skeletal changes suggesting osteomyelitis were found in three. Brain sonography was performed in 29 infants and in four, abnormalities were seen ; these comprised three germinal matrix hemorrhages and one intraparenchymal hemorrhage. In six patients(17%) radiologic examinations revealed no abnormality. In patients with neonatal sepsis, pulmonary infiltrates and paralytic ileus were common abnormalities. Although these were nonspecific, radiologic findings may be used to supplement clinical and laboratory findings in diagnosing neonatal sepsis and planning its treatment.

  15. Containing revenue-cycle costs.

    Science.gov (United States)

    Geer, Robert; Burton, Eric

    2003-04-01

    Healthcare organizations can achieve revenue-cycle improvement while maintaining optimum staffing levels by taking a three-step approach-developing a plan, measuring costs, and using benchmarks to measure performance. Planned cost reductions can be achieved without a negative impact on the organization. Cost-reduction strategies should look at purchased services, staffing, and the cost-to-collect ratio. Healthcare organizations should reach target performance levels before implementing a cost-reduction strategy.

  16. Cost minimization and asset pricing

    OpenAIRE

    Robert G. Chambers; John Quiggin

    2005-01-01

    A cost-based approach to asset-pricing equilibrium relationships is developed. A cost function induces a stochastic discount factor (pricing kernel) that is a function of random output, prices, and capital stockt. By eliminating opportunities for arbitrage between financial markets and the production technology, firms minimize the current cost of future consumption. The first-order conditions for this cost minimization problem generate the stochastic discount factor. The cost-based approach i...

  17. CT findings of the thymus

    Energy Technology Data Exchange (ETDEWEB)

    Kang, Eun Young; Kim, Yun Hwan; Seol, Hae Young; Chung, Woun Kyun; Suh, Won Hyuck [Korea University College of Medicine, Seoul (Korea, Republic of)

    1987-02-15

    In 14 cases of normal and abnormal thymus proved surgically and histopathologically in korea University Hae Wha Hospital during recent 6 years, the clinical and CT findings were analyzed. 1. Of 14 cases, 2 cases were normal thymus, 5 cases were thymic hyperplasia, 4 cases were benign thymoma, 2 case were malignant thymoma and 1 case was thymic cyst. 2. Of 14 cases, 10 cases were associated with myasthenia gravis, and 7 of these 10 cases were 3rd to 5th decades females. Among 10 cases with myasthenia gravis. 5 cases were thymic hyperplasia, 1 case was benign thymoma, 2 cases were malignant thymoma, and 2 cases were normal thymus. 3. All 5 thymic hyperplasia were associated with myasthenia gravis. CT findings of thymic hyperplasia were normal in 4 cases and increased lobe thickness in 1 case. 4. Of 4 cases of benign thymoma, only 1 case was associated with myasthenia gravis, and all 4 cases were positive findings in CT scan. CT findings of benign thymoma were round or oval soft tissue mass in anterior mediastinum, and 1 case had punctuate calcifications. 5. Of 2 cases of malignant thymoma, all 2 cases were associated with myasthenia gravis and positive findings in CT scan. CT findings of malignant thymoma were anterior mediastinal soft tissue mass with obliteration of the normal fat planes surrounding great vessels. SVC compression, and pleural tumor implants. 6. CT yielded significant diagnostic information of differential diagnosis between thymoma and thymoma hyperplasia in myasthenia gravis patients. Also CT was highly sensitive test in detection of thymoma and determined the extent and invasiveness of thymoma.

  18. The Yale Cost Model and cost centres: servant or master?

    Science.gov (United States)

    Rigby, E

    1993-01-01

    Cost accounting describes that aspect of accounting which collects, allocates and controls the cost of producing a service. Costing information is primarily reported to management to enable control of costs and to ensure the financial viability of units, departments and divisions. As costing studies continue to produce estimates of Diagnosis Related Group (DRG) costs in New South Wales hospitals, as well as in other states, costs for different hospitals are being externally compared, using a tool which is usually related to internal management and reporting. Comparability of costs is assumed even though accounting systems differ. This paper examines the cost centre structures at five major teaching hospitals in Sydney. It describes the similarities and differences in how the cost centres were constituted, and then details the line items of expenditure that are charged to each cost centre. The results of a comparative study of a medical specialty are included as evidence of different costing methodologies in the hospitals. The picture that emerged from the study is that the hospitals are constituting their cost centres to meet their internal management needs, that is, to know the cost of running a ward or nursing unit, a medical specialty, department and so on. The rationale for the particular cost centre construction was that cost centre managers could manage and control costs and assign responsibility. There are variations in procedures for assigning costs to cost centres, and the question is asked 'Do these variations in procedures make a material difference to our ability to compare costs per Diagnosis Related Group at the various hospitals?' It is contended that the accounting information, which is produced as a result of different practices, is primarily for internal management, not external comparison. It would be better for hospitals to compare their estimated costs per Diagnosis Related Group to an internal standard cost rather than the costs from other

  19. Phenotypic plasticity, costs of phenotypes, and costs of plasticity

    DEFF Research Database (Denmark)

    Callahan, Hilary S; Maughan, Heather; Steiner, Uli

    2008-01-01

    Why are some traits constitutive and others inducible? The term costs often appears in work addressing this issue but may be ambiguously defined. This review distinguishes two conceptually distinct types of costs: phenotypic costs and plasticity costs. Phenotypic costs are assessed from patterns...... of covariation, typically between a focal trait and a separate trait relevant to fitness. Plasticity costs, separable from phenotypic costs, are gauged by comparing the fitness of genotypes with equivalent phenotypes within two environments but differing in plasticity and fitness. Subtleties associated with both...... types of costs are illustrated by a body of work addressing predator-induced plasticity. Such subtleties, and potential interplay between the two types of costs, have also been addressed, often in studies involving genetic model organisms. In some instances, investigators have pinpointed the mechanistic...

  20. The economic costs of alcohol consumption in Thailand, 2006

    Directory of Open Access Journals (Sweden)

    Thitiboonsuwan Khannika

    2010-06-01

    Full Text Available Abstract Background There is evidence that the adverse consequences of alcohol impose a substantial economic burden on societies worldwide. Given the lack of generalizability of study results across different settings, many attempts have been made to estimate the economic costs of alcohol for various settings; however, these have mostly been confined to industrialized countries. To our knowledge, there are a very limited number of well-designed studies which estimate the economic costs of alcohol consumption in developing countries, including Thailand. Therefore, this study aims to estimate these economic costs, in Thailand, 2006. Methods This is a prevalence-based, cost-of-illness study. The estimated costs in this study included both direct and indirect costs. Direct costs included health care costs, costs of law enforcement, and costs of property damage due to road-traffic accidents. Indirect costs included costs of productivity loss due to premature mortality, and costs of reduced productivity due to absenteeism and presenteeism (reduced on-the-job productivity. Results The total economic cost of alcohol consumption in Thailand in 2006 was estimated at 156,105.4 million baht (9,627 million US$ PPP or about 1.99% of the total Gross Domestic Product (GDP. Indirect costs outweigh direct costs, representing 96% of the total cost. The largest cost attributable to alcohol consumption is that of productivity loss due to premature mortality (104,128 million baht/6,422 million US$ PPP, followed by cost of productivity loss due to reduced productivity (45,464.6 million baht/2,804 million US$ PPP, health care cost (5,491.2 million baht/339 million US$ PPP, cost of property damage as a result of road traffic accidents (779.4 million baht/48 million US$ PPP, and cost of law enforcement (242.4 million baht/15 million US$ PPP, respectively. The results from the sensitivity analysis revealed that the cost ranges from 115,160.4 million baht to 214

  1. Cost of dengue outbreaks: literature review and country case studies

    Science.gov (United States)

    2013-01-01

    different cost components (vector control; surveillance; information, education and communication; direct medical and indirect costs), as percentage of total costs, differed across the respective countries. Resources used for dengue disease control and treatment were country specific. Conclusions The evidence so far collected further confirms the methodological challenges in this field: 1) to define technically dengue outbreaks (what do we measure?) and 2) to measure accurately the costs in prospective field studies (how do we measure?). Currently, consensus on the technical definition of an outbreak is sought through the International Research Consortium on Dengue Risk Assessment, Management and Surveillance (IDAMS). Best practice guidelines should be further developed, also to improve the quality and comparability of cost study findings. Modelling the costs of dengue outbreaks and validating these models through field studies should guide further research. PMID:24195519

  2. The economic costs of alcohol consumption in Thailand, 2006.

    Science.gov (United States)

    Thavorncharoensap, Montarat; Teerawattananon, Yot; Yothasamut, Jomkwan; Lertpitakpong, Chanida; Thitiboonsuwan, Khannika; Neramitpitagkul, Prapag; Chaikledkaew, Usa

    2010-06-09

    There is evidence that the adverse consequences of alcohol impose a substantial economic burden on societies worldwide. Given the lack of generalizability of study results across different settings, many attempts have been made to estimate the economic costs of alcohol for various settings; however, these have mostly been confined to industrialized countries. To our knowledge, there are a very limited number of well-designed studies which estimate the economic costs of alcohol consumption in developing countries, including Thailand. Therefore, this study aims to estimate these economic costs, in Thailand, 2006. This is a prevalence-based, cost-of-illness study. The estimated costs in this study included both direct and indirect costs. Direct costs included health care costs, costs of law enforcement, and costs of property damage due to road-traffic accidents. Indirect costs included costs of productivity loss due to premature mortality, and costs of reduced productivity due to absenteeism and presenteeism (reduced on-the-job productivity). The total economic cost of alcohol consumption in Thailand in 2006 was estimated at 156,105.4 million baht (9,627 million US$ PPP) or about 1.99% of the total Gross Domestic Product (GDP). Indirect costs outweigh direct costs, representing 96% of the total cost. The largest cost attributable to alcohol consumption is that of productivity loss due to premature mortality (104,128 million baht/6,422 million US$ PPP), followed by cost of productivity loss due to reduced productivity (45,464.6 million baht/2,804 million US$ PPP), health care cost (5,491.2 million baht/339 million US$ PPP), cost of property damage as a result of road traffic accidents (779.4 million baht/48 million US$ PPP), and cost of law enforcement (242.4 million baht/15 million US$ PPP), respectively. The results from the sensitivity analysis revealed that the cost ranges from 115,160.4 million baht to 214,053.0 million baht (7,102.1 - 13,201 million US$ PPP

  3. Information security cost management

    CERN Document Server

    Bazavan, Ioana V

    2006-01-01

    While information security is an ever-present challenge for all types of organizations today, most focus on providing security without addressing the necessities of staff, time, or budget in a practical manner.Information Security Cost Management offers a pragmatic approach to implementing information security, taking budgetary and real-world constraints into consideration. By providing frameworks, step-by-step processes, and project management breakdowns, this book demonstrates how to design the best security strategy with the resources you have available. Organized into five sections, the book-Focuses on setting the right road map so that you can be most effective in your information security implementationsDiscusses cost-effective staffing, the single biggest expense to the security organizationPresents practical ways to build and manage the documentation that details strategy, provides resources for operating annual audits, and illustrates how to advertise accomplishments to senior management effectivelyI...

  4. Sustainability at no Cost

    DEFF Research Database (Denmark)

    Nørgaard, Jørgen

    The presentation is dealing with some basic concept around the whole economy, and what are really the costs and the benefits. A distinction is made between professional economy, driven by money (GDP), and the amateur economy, driven by love, affection, etc. within the families, among friends......, in local communities, etc. After that are debated the myth of a decoupling between economic activities and environmental pressure. Also discussed is the taboo about the impact of population size on environment. Finally, the presentation shows how wealth measured as GDP per capita above a certain level...... seems to have no relation to what should be the goal of an economy, people's satisfaction or happiness. The conclusion is that a lower GDP can be of a substantial benefit to the environment, but need not carry any costs in terms satisfsction. Equity is a key factor for a development in this direction....

  5. Scintigraphic findings in ankylosing spondylitis.

    Science.gov (United States)

    Lentle, B C; Russell, A S; Percy, J S; Jackson, F I

    1977-06-01

    A prospective study of bone scintigraphic findings has been carried out in 63 patients, firmly diagnosed as having ankylosing spondylitis. In addition to abnormal uptake of the radiotracer at the sacroiliac joints, a peripheral arthropathy has been a common finding, particularly in the proximal joints, occurring in up to 50% of patients. Increased uptake of radiotracer in the spine has also been found both diffusely and focally. Focal increases have been noted at the apophyseal joints in 40% of patients and in three patients with a sterile intervertebral diskitis, an unusual complication of this disease only diagnosed in two patients after bone scintigraphy.

  6. Fucosidosis: MRI and MRS findings

    Energy Technology Data Exchange (ETDEWEB)

    Oner, Ali Y.; Akpek, Sergin [Gazi University School of Medicine, Department of Radiology, Ankara (Turkey); Cansu, Ali; Serdaroglu, Ayse [Gazi University School of Medicine, Department of Paediatrics, Ankara (Turkey)

    2007-10-15

    Fucosidosis is a rare, autosomal recessive lysosomal storage disease in which fucose-containing glycolipids, glycoproteins, and oligosaccharides accumulate in tissues as a consequence of {alpha}-l-fucosidase enzyme deficiency. We present the MR imaging findings of diffuse white-matter hyperintensity and pallidal curvilinear streak hyperintensity in a 6-year-old Caucasian girl with a diagnosis of fucosidosis based on cDNA isolated from skin fibroblasts. This report also includes the MRS findings of a decreased N-acetylaspartate/choline ratio together with an abnormal peak at 3.8 ppm which expand the knowledge of the neuroradiological spectrum of this rare disease. (orig.)

  7. Musculoskeletal Findings in Behcet's Disease

    Directory of Open Access Journals (Sweden)

    Ali Bicer

    2012-01-01

    Full Text Available Behcet's disease is a multisystem disease characterized by recurrent oral and genital ulcers, relapsing uveitis, mucocutaneous, articular, gastrointestinal, neurologic, and vascular manifestations. Rheumatologic manifestations may also occur in Behcet's disease, and arthritis and arthralgia are the most common musculoskeletal findings followed by enthesopathy, avascular necrosis, myalgia, and myositis. Although the main pathology of Behcet's disease has been known to be the underlying vasculitis, the etiology and exact pathogenesis of the disease are still unclear. Musculoskeletal findings of Behcet's disease, the relationship between Behcet's disease and spondyloarthropathy disease complex, and the status of bone metabolism in patients with Behcet's disease were discussed in this paper.

  8. CT findings of colonic diverticulitis

    Energy Technology Data Exchange (ETDEWEB)

    Sasaki, Shigeru; Ohba, Satoru [Nagoya City Univ. (Japan). Medical School; Mizutani, Masaru [and others

    1998-11-01

    Although colonic diverticulitis has no indication for operation, but in some mistaken cases were operated with a diagnosis of acute appendicitis. We evaluated the CT findings of colonic diverticulitis about 19 cases and of asymptomatic colonic diverticula about 15 cases retrospectively. Diagnosis was confirmed of barium enema and operation. CT are complementary methods of examination that can delineated the range of thickening of the colon and the extension of inflammatory changes around the colon. We also believe that CT findings of colonic diverticulitis are useful for differentiating from a diagnosis of appendicitis. (author)

  9. Neurological findings of Lyme disease.

    Science.gov (United States)

    Pachner, A. R.; Steere, A. C.

    1984-01-01

    Neurologic involvement of Lyme disease typically consists of meningitis, cranial neuropathy, and radiculoneuritis, alone or in combination, lasting for months. From 1976 to 1983, we studied 38 patients with Lyme meningitis. Headache and mild neck stiffness, which fluctuated in intensity, and lymphocytic pleocytosis were the common findings. Half of the patients also had facial palsies, which were unilateral in 12 and bilateral in seven. In addition, 12 patients had motor and/or sensory radiculoneuropathies; asymmetric weakness of extremities was the most common finding. Although incomplete presentations of neurologic involvement of Lyme disease may be confused with other entities, the typical constellation of neurologic symptoms represents a unique clinical picture. PMID:6516450

  10. Finding low-tension communities

    OpenAIRE

    Galbrun, Esther; Golshan, Behzad; Gionis, Aristides; Terzi, Evimaria

    2017-01-01

    Motivated by applications that arise in online social media and collaboration networks, there has been a lot of work on community-search and team-formation problems. In the former class of problems, the goal is to find a subgraph that satisfies a certain connectivity requirement and contains a given collection of seed nodes. In the latter class of problems, on the other hand, the goal is to find individuals who collectively have the skills required for a task and form a connected subgraph wit...

  11. Component Cost of Fuel Oil of Waste Transportation Cost

    Directory of Open Access Journals (Sweden)

    Burhamtoro

    2013-10-01

    Full Text Available The success of the transportation system can be measured based on four things, namely the efficiency of time, energy and fuel efficiency, environmental impact, and safety. Efficiency of energy and fuel is often stated as part of vehicle operating costs (VOC. So need to know the amount of the percentage of the fuel cost component of vehicle operating costs. The purpose of this study was to determine the percentage of the fuel cost component of the total cost of transportation. Research object is a dump truck or on the SCS transport system that serves the city of Malang. Stages of research begins with getting the data needed to analyze the cost of transporting waste. Furthermore, the analysis performed to determine the percentage of each component of transport costs. Results of the analysis showed that the greatest percentage of the cost of each component of the cost of transporting waste is a component of the fuel, while the smallest percentage of the cost of the mechanical components. For the percentage of fuel costs by 28.90% of the variable cost per kilometer, while the percentage of fuel costs by 27.45% of the total cost of transporting waste on his m3each.

  12. CT findings of kikuchi disease : correlation with pathologic findings

    Energy Technology Data Exchange (ETDEWEB)

    Kim, Ki Nam; Kim, Dong Wook; Kim, Hyun Jin; Park, Jung Hoon; Kim, Chang Soo; Kim, Hye Sook [Maryknoll General Hospital, Pusan (Korea, Republic of)

    1999-11-01

    To evaluate by means of retrospective analysis of neck CT scans the CT findings which suggest kikuchi disease. The authors evaluated the CT findings of seven cases of Kikuchi disease histologically confirmed by excisional biopsy. Four males and three females aged between 12 and 43 (mean;28) years were included. The authors retrospectively analyzed distribution, bilaterality, the presence of aggregation, the presence of intranodal low density after contrast enhancement, the number,size, shape and location of areas of intranodal low density, and the presence of extracapsular extension in involved nodes, as seen on pre-and post-contrast CT scans. Attempts were then made to correlate the CT with the pathologic findings. The range of conditions affecting patients included palpable(7/7) and tender(6/7) nodes, fever(5/7), night sweat(2/7), leukopenia(2/7), and weight loss(1/7). The internal jugular and spinal accessory chains were involved in all seven cases, followed by the submandibular(6/7), submental(5/7), supraclavicular(1/7) and axillary(1/7) nodes. The findings observed also included bilateral involvement of the internal jugular chain(6/7), the spinal accessory chain(5/7), and the submandibular(4/6) and supraclavicular nodes(1/1). CT revealed that in all cases, pathologic lymph nodes showed aggregation in one or several nodal groups, namely a mixed homogeneous(mean, 60%)or inhomogeneous(mean, 40%) enhancement pattern;intranodal low densities with the number(1-7), size(1-7mm) and shape(oval, round, or elongated) of varying degree and predominantly (92%) peripheral location, and extracapsular extension. The CT findings which suggest Kikuchi disease in cervical lymphadenopathy were (1) involvement varying from no intranodal low density to prominent intranodal low densities; (2) intranodal low densities, with the number, size and shape of varying degree and predominantly peripheral location, which were correlated with pathologic findings, including variable intranodal

  13. Exploration cost-cutting

    Energy Technology Data Exchange (ETDEWEB)

    Huttrer, J.

    1996-12-31

    This presentation by Jerry Huttrer, President, Geothermal Management Company, discusses the general state of exploration in the geothermal industry today, and mentions some ways to economize and perhaps save costs of geothermal exploration in the future. He suggests an increased use of satellite imagery in the mapping of geothermal resources and the identification of hot spots. Also, coordinating with oil and gas exploration efforts, the efficiency of the exploration task could be optimized.

  14. Decreasing Serial Cost Sharing

    DEFF Research Database (Denmark)

    Hougaard, Jens Leth; Østerdal, Lars Peter

    The increasing serial cost sharing rule of Moulin and Shenker [Econometrica 60 (1992) 1009] and the decreasing serial rule of de Frutos [Journal of Economic Theory 79 (1998) 245] have attracted attention due to their intuitive appeal and striking incentive properties. An axiomatic characterization...... of the increasing serial rule was provided by Moulin and Shenker [Journal of Economic Theory 64 (1994) 178]. This paper gives an axiomatic characterization of the decreasing serial rule...

  15. Geothermal probabilistic cost study

    Energy Technology Data Exchange (ETDEWEB)

    Orren, L.H.; Ziman, G.M.; Jones, S.C.; Lee, T.K.; Noll, R.; Wilde, L.; Sadanand, V.

    1981-08-01

    A tool is presented to quantify the risks of geothermal projects, the Geothermal Probabilistic Cost Model (GPCM). The GPCM model is used to evaluate a geothermal reservoir for a binary-cycle electric plant at Heber, California. Three institutional aspects of the geothermal risk which can shift the risk among different agents are analyzed. The leasing of geothermal land, contracting between the producer and the user of the geothermal heat, and insurance against faulty performance are examined. (MHR)

  16. Cost of Illness of Multiple Sclerosis - A Systematic Review.

    Directory of Open Access Journals (Sweden)

    Olivia Ernstsson

    Full Text Available Cost-of-illness (COI studies of Multiple Sclerosis (MS are vital components for describing the economic burden of MS, and are frequently used in model studies of interventions of MS. We conducted a systematic review of studies estimating the COI of MS, to compare costs between studies and examine cost drivers, emphasizing generalizability and methodological choices.A literature search on studies published in English on COI of MS was performed in PubMed for the period January 1969 to January 2014, resulting in 1,326 publications. A mapping of studies using a bottom-up approach or top-down approach, respectively, was conducted for the 48 studies assessed as relevant. In a second analysis, the cost estimates were compared between the 29 studies that used a societal perspective on costs, human capital approach for indirect costs, presenting number of patients included, time-period studied, and year of price level used.The mapping showed that bottom-up studies and prevalence approaches were most common. The cost ratios between different severity levels within studies were relatively stable, to the ratio of 1 to 2 to 3 for disability level categories. Drugs were the main cost drivers for MS-patients with low disease severity, representing 29% to 82% of all costs in this patient group, while the main cost components for groups with more advanced MS symptoms were production losses due to MS and informal care, together representing 17% to 67% of costs in those groups.The bottom-up method and prevalence approach dominated in studies of COI of MS. Our findings show that there are difficulties in comparing absolute costs across studies, nevertheless, the relative costs expressed as cost ratios, comparing different severity levels, showed higher resemblance. Costs of drugs were main cost drivers for less severe MS and informal care and production losses for the most severe MS.

  17. Operating cost analysis of anaesthesia: Activity based costing (ABC analysis

    Directory of Open Access Journals (Sweden)

    Majstorović Branislava M.

    2011-01-01

    Full Text Available Introduction. Cost of anaesthesiology represent defined measures to determine a precise profile of expenditure estimation of surgical treatment, which is important regarding planning of healthcare activities, prices and budget. Objective. In order to determine the actual value of anaestesiological services, we started with the analysis of activity based costing (ABC analysis. Methods. Retrospectively, in 2005 and 2006, we estimated the direct costs of anestesiological services (salaries, drugs, supplying materials and other: analyses and equipment. of the Institute of Anaesthesia and Resuscitation of the Clinical Centre of Serbia. The group included all anesthetized patients of both sexes and all ages. We compared direct costs with direct expenditure, “each cost object (service or unit” of the Republican Health-care Insurance. The Summary data of the Departments of Anaesthesia documented in the database of the Clinical Centre of Serbia. Numerical data were utilized and the numerical data were estimated and analyzed by computer programs Microsoft Office Excel 2003 and SPSS for Windows. We compared using the linear model of direct costs and unit costs of anaesthesiological services from the Costs List of the Republican Health-care Insurance. Results. Direct costs showed 40% of costs were spent on salaries, (32% on drugs and supplies, and 28% on other costs, such as analyses and equipment. The correlation of the direct costs of anaestesiological services showed a linear correlation with the unit costs of the Republican Healthcare Insurance. Conclusion. During surgery, costs of anaesthesia would increase by 10% the surgical treatment cost of patients. Regarding the actual costs of drugs and supplies, we do not see any possibility of costs reduction. Fixed elements of direct costs provide the possibility of rationalization of resources in anaesthesia.

  18. Popularity at Minimum Cost

    CERN Document Server

    Kavitha, Telikepalli; Nimbhorkar, Prajakta

    2010-01-01

    We consider an extension of the {\\em popular matching} problem in this paper. The input to the popular matching problem is a bipartite graph G = (A U B,E), where A is a set of people, B is a set of items, and each person a belonging to A ranks a subset of items in an order of preference, with ties allowed. The popular matching problem seeks to compute a matching M* between people and items such that there is no matching M where more people are happier with M than with M*. Such a matching M* is called a popular matching. However, there are simple instances where no popular matching exists. Here we consider the following natural extension to the above problem: associated with each item b belonging to B is a non-negative price cost(b), that is, for any item b, new copies of b can be added to the input graph by paying an amount of cost(b) per copy. When G does not admit a popular matching, the problem is to "augment" G at minimum cost such that the new graph admits a popular matching. We show that this problem is...

  19. The costs of rape.

    Science.gov (United States)

    Perilloux, Carin; Duntley, Joshua D; Buss, David M

    2012-10-01

    The current study examined costs experienced by victims of completed rape (n=49) and attempted sexual assault (n=91) using quantitative analyses of 13 domains: health, self-esteem, self-perceived attractiveness, self-perceived mate value, family relationships,work life, social life, social reputation, sexual reputation, desire to have sex, frequency of sex, enjoyment of sex, and long-term, committed relationships. Women also provided descriptive accounts of their experiences, and we used these to illustrate the costs in the victims' own words.Compared to victims of an attempted sexual assault, victims of a completed rape reported significantly more negative outcomes in 11 of the 13 domains. The most negatively affected domains were self-esteem, sexual reputation, frequency of sex, desire to have sex, and self-perceived mate value. Although victims of rape experienced more negative effects than victims of attempted sexual assault,both groups of victims reported negative effects in every domain.Discussion focuses on the implications of the differing degrees and patterns of the costs of attempted and completed sexual victimization.

  20. Virtual Exhibition and Fruition of Archaeological Finds

    Science.gov (United States)

    Manferdini, A. M.; Garagnani, S.

    2011-09-01

    During the last two decades, since digital technologies have become more sophisticated in acquiring real data and building faithful copies of them, their improvements have suggested interesting applications in the field of valorisation of Historical, Cultural and Artistic Heritage, with significant consequences in the share and widespread of knowledge. But although several technologies and methodologies for 3d digitization have recently been developed and improved, the lack of a standard procedure and the costs connected to their use still doesn't encourage the systematic digital acquisition of wide collections and heritage. The aim of this paper is to show the state of the art of a project whose aim is to provide a methodology and a procedure to create digital reproductions of artefacts for Institutions called to preserve, manage and enhance the fruition of archaeological finds inside museums or through digital exhibitions. Our project's aim is to find the most suitable procedure to digitally acquire archaeo logical artefacts that usually have small dimensions and have very complex and detailed surfaces. Within our methodology, particular attention has been paid to the use of widely shared and open-source visualization systems that enhance the involvement of the user by emphasizing three-dimensional characteristics of artefacts through virtual reality.

  1. Transfusional hemosiderosis; correlation of MR findings with clinical findings

    Energy Technology Data Exchange (ETDEWEB)

    Park, Mi Ok; Kim, Ju Heon; Jeon, Woo Jin; Lee, Sung Moon; Kim, Hong; Suh, Soo Jhi [School of Medicine, Keimyung University, Taegu (Korea, Republic of)

    1994-08-15

    Parenchymal iron deposition occurs in hemochromatosis, while iron is deposited in reticuloendothelial cells after blood transfusions(Hemosiderosis). We studied correlation between MR finding and clinical findings(serum ferritin, TSI, LFT, disease duration) of hemosiderosis. 12 patients with chronic renal failure and one patient with aplastic anemia, who have received multiple transfusion, were performed MRI with a 2.0 Tesla unit. In all of 13 patients(17 cases), the liver revealed low signal intensity equal to background noise. In 4 of 17 cases whose serum ferritin level was below 1000 ng/ml, pancreas, gastric wall, adrenal gland were involved in 1 case. In 4 cases with serum ferritin level between 1000 and 1500, pancreas was involved in 2 cases, and other organ was involved in 1 case. In 9 cases with serum ferritin level above 1500ng/ml, pancreas was involved in 9 cases, and other origin 4 cases. The MR findings are well correlated with serum ferritin level whereas the TSI, LFT, disease duration are not correlated with involved organ on MR.

  2. Electroencephalographic findings in panic disorder.

    Science.gov (United States)

    Carvalho, Marcele Regine de; Velasques, Bruna Brandao; Cagy, Mauricio; Marques, Juliana Bittencourt; Teixeira, Silmar; Nardi, Antonio Egidio; Piedade, Roberto; Ribeiro, Pedro

    2013-12-01

    Some studies have reported the importance of electroencephalography (EEG) as a method for investigating abnormal parameters in psychiatric disorders. Different findings in time and frequency domain analysis with regard to central nervous system arousal during acute panic states have already been obtained. This study aimed to systematically review the EEG findings in panic disorder (PD), discuss them having a currently accepted neuroanatomical hypothesis for this pathology as a basis, and identify limitations in the selected studies. Literature search was conducted in the databases PubMed and ISI Web of Knowledge, using the keywords electroencephalography and panic disorder; 16 articles were selected. Despite the inconsistency of EEG findings in PD, the major conclusions about the absolute power of alpha and beta bands point to a decreased alpha power, while beta power tends to increase. Different asymmetry patterns were found between studies. Coherence studies pointed to a lower degree of inter-hemispheric functional connectivity at the frontal region and intra-hemispheric at the bilateral temporal region. Studies on possible related events showed changes in memory processing in PD patients when exposed to aversive stimuli. It was noticed that most findings reflect the current neurobiological hypothesis of PD, where inhibitory deficits of the prefrontal cortex related to the modulation of amygdala activity, and the subsequent activation of subcortical regions, may be responsible to trigger anxiety responses. We approached some important issues that need to be considered in further researches, especially the use of different methods for analyzing EEG signals.

  3. Radiological findings in NAO syndrome

    Energy Technology Data Exchange (ETDEWEB)

    Al-Otaibi, Leftan; Hugosson, Claes O. [Department of Radiology, King Faisal Specialist Hospital and Research Center, Riyadh (Saudi Arabia); Al-Mayouf, Sulalman M.; Majeed, Mahmoud; Al-Eid, Wea' am; Bahabri, Sultan [Department of Paediatrics, King Faisal Specialist Hospital and Research Center, Riyadh (Saudi Arabia)

    2002-07-01

    Background: Diseases exhibiting osteolysis in children are rare hereditary conditions. Several types have been recognised with different clinical manifestations. One type includes subcutaneous nodules, arthropathy and osteolysis and has been termed NAO syndrome. Previous radiological reports have described the affected bones, usually the carpal and tarsal regions, but a detailed analysis of the radiological findings of both the axial as well as the appendicular skeleton has not been reported. Objectives: To describe the radiological findings in a large group of children with an autosomal recessive disease characterized by nodules, familial arthropathy and osteolysis. Materials and methods: The study comprises 14 patients from 9 families and all patients had the triad of nodulosis, arthropathy and osteolysis (NAO). Results: The most common radiological manifestations were osteopenia, undertubulation of long bones, arthritic changes, sclerotic sutures of the calvaria, osteolysis and muscle contractures. Other common findings were squared vertebrae, broad medial clavicles and brachycephaly. Progress of disease was documented in more than half of the patients. Conclusions: Our study is the first report of the detailed radiological findings of NAO syndrome. In NAO syndrome, both the axial and appendicular skeleton are involved (orig.)

  4. Learning as way-finding

    DEFF Research Database (Denmark)

    Dau, Susanne

    2014-01-01

    Based on empirical case-study findings and the theoretical framework of learning by Illeris coupled with Nonaka & Takeuchis´s perspectives on knowledge creation, it is stressed that learning are conditioned by contextual orientations-processes in spaces near the body (peripersonal spaces) through...

  5. Finding Reliable Health Information Online

    Science.gov (United States)

    ... at NHGRI About About the Institute Budget and Financial Information Divisions Director's Page How to Contact Us Institute ... una búsqueda saludable en Internet Finding Reliable Health Information Online As Internet users quickly discover, an enormous amount of health information ...

  6. Finding Rising and Falling Words

    NARCIS (Netherlands)

    Tjong Kim Sang, E.

    2016-01-01

    We examine two different methods for finding rising words (among which neologisms) and falling words (among which archaisms) in decades of magazine texts (millions of words) and in years of tweets (billions of words): one based on correlation coefficients of relative frequencies and time, and one

  7. MRI findings in cranial eumycetoma

    Directory of Open Access Journals (Sweden)

    Munawwar Ahmed

    2011-01-01

    Full Text Available Cranial eumycetoma (CE due to direct inoculation of Madurella grisea into the scalp is extremely rare. We describe a case of CE caused by direct inoculation of M. grisea with the characteristic MRI findings of the "dot-in-circle" sign and a conglomeration of multiple, extremely hypointense "dots."

  8. Finding Cryptography in Object Code

    Energy Technology Data Exchange (ETDEWEB)

    Jason L. Wright

    2008-10-01

    Finding and identifying Cryptography is a growing concern in the malware analysis community. In this paper, a heuristic method for determining the likelihood that a given function contains a cryptographic algorithm is discussed and the results of applying this method in various environments is shown. The algorithm is based on frequency analysis of opcodes that make up each function within a binary.

  9. How to Find Bed Bugs

    Science.gov (United States)

    Find and correctly identify an infestation early before it becomes widespread. Look for rusty or reddish stains and pinpoint dark spots on bed sheets or mattresses, and search for bugs near the piping, seams and tags of the mattress and box spring.

  10. Can I Trust Your Findings?

    DEFF Research Database (Denmark)

    Cuervo-Cazurra, Alvaro; Andersson, Ulf; Yoko Brannen, Mary

    2016-01-01

    this complexity and ensure that readers can trust their findings. We provide suggestions for how to rule out alternative explanations, explaining key considerations not only in empirical analyses, but also in theory building and in research design. Our discussion covers both qualitative and quantitative studies...

  11. MRI findings of enteroviral encephalomyelitis

    Directory of Open Access Journals (Sweden)

    Mohamed Saied Abdelgawad

    2016-09-01

    Conclusion: Enterovirus encephalomyelitis has characteristic lesion locations in the posterior portions of the brain stem, substantia nigra, dentate nucleus and within the anterior horns of spinal cord. Recognition of these findings in the presence of suggestive clinical presentation can help to establish the diagnosis of enterovirus encephalomyelitis.

  12. Finding related functional neuroimaging volumes

    DEFF Research Database (Denmark)

    Nielsen, Finn Årup; Hansen, Lars Kai

    2004-01-01

    We describe a content-based image retrieval technique for finding related functional neuroimaging experiments by voxelization of sets of stereotactic coordinates in Talairach space, comparing the volumes and reporting related volumes in a sorted list. Voxelization is accomplished by convolving each...

  13. Analyzing Landslide Damage Cost and Adaptation Benefit and Cost Considering Climate Change

    Science.gov (United States)

    Park, J. H.; Kim, H. G.; Heo, H. K.; Lee, D. K.; Sungho, K.; Sung, S.; Mo, Y.; Park, C.; Myung-Kyoon, L.

    2016-12-01

    Damages due to climate change have increased in various fields. Especially, extreme weathers related to climate change such as typhoon and heavy rainfall are the most important reason of damages in Republic of Korea (ROK). Seventy percent of ROK were mountainous area, thus landslide is one of the biggest natural disaster caused by extreme weathers. The study site, Gangwon-do has the largest mountainous area in ROK and is vulnerable to landslide damages. We must establish adaptation plan for landslide to prevent loss of properties and lives in Gangwon-do. To support establishment of adaptation plan, many researchers used spatial distribution models (SDMs) to find landslide susceptible areas. Spatial priority can be good information for decision makers. Meanwhile, there are many items and fields related to climate change issue. Therefore, we also should consider priority among various items and fields. Economic cost can support decision making process very effectively. However, a few articles analyzed damage cost and few articles analyzed adaptation benefit and cost of landslide. The objective of this study is analyzing landslide susceptible areas and economic damage cost and benefit and cost of adaptation plans. We found landslide susceptible areas by using SDM and estimated damage cost by using past damage records for 12 years. To assess adaptation benefit, we assessed adaptation effect by using modified model with modified variables and analyzed reduction of damage cost according to application of adaptation plans. Finally we analyzed adaptation benefit / cost for landslide in Gangwon-do. Decision makers can use the results of this study to compare priority among adaptation plans and establish effective adaptation plans. Additionally, researchers can refer the framework of this study to estimate damage cost and adaptation benefit / cost for landslide.

  14. The cost and cost-effectiveness of gender-responsive interventions for HIV: a systematic review

    Directory of Open Access Journals (Sweden)

    Michelle Remme

    2014-11-01

    Full Text Available Introduction: Harmful gender norms and inequalities, including gender-based violence, are important structural barriers to effective HIV programming. We assess current evidence on what forms of gender-responsive intervention may enhance the effectiveness of basic HIV programmes and be cost-effective. Methods: Effective intervention models were identified from an existing evidence review (“what works for women”. Based on this, we conducted a systematic review of published and grey literature on the costs and cost-effectiveness of each intervention identified. Where possible, we compared incremental costs and effects. Results: Our effectiveness search identified 36 publications, reporting on the effectiveness of 22 HIV interventions with a gender focus. Of these, 11 types of interventions had a corresponding/comparable costing or cost-effectiveness study. The findings suggest that couple counselling for the prevention of vertical transmission; gender empowerment, community mobilization, and female condom promotion for female sex workers; expanded female condom distribution for the general population; and post-exposure HIV prophylaxis for rape survivors are cost-effective HIV interventions. Cash transfers for schoolgirls and school support for orphan girls may also be cost-effective in generalized epidemic settings. Conclusions: There has been limited research to assess the cost-effectiveness of interventions that seek to address women's needs and transform harmful gender norms. Our review identified several promising, cost-effective interventions that merit consideration as critical enablers in HIV investment approaches, as well as highlight that broader gender and development interventions can have positive HIV impacts. By no means an exhaustive package, these represent a first set of interventions to be included in the investment framework.

  15. Estimated generic prices of cancer medicines deemed cost-ineffective in England: a cost estimation analysis

    Science.gov (United States)

    Hill, Andrew; Redd, Christopher; Gotham, Dzintars; Erbacher, Isabelle; Meldrum, Jonathan; Harada, Ryo

    2017-01-01

    Objectives The aim of this study was to estimate lowest possible treatment costs for four novel cancer drugs, hypothesising that generic manufacturing could significantly reduce treatment costs. Setting This research was carried out in a non-clinical research setting using secondary data. Participants There were no human participants in the study. Four drugs were selected for the study: bortezomib, dasatinib, everolimus and gefitinib. These medications were selected according to their clinical importance, novel pharmaceutical actions and the availability of generic price data. Primary and secondary outcome measures Target costs for treatment were to be generated for each indication for each treatment. The primary outcome measure was the target cost according to a production cost calculation algorithm. The secondary outcome measure was the target cost as the lowest available generic price; this was necessary where export data were not available to generate an estimate from our cost calculation algorithm. Other outcomes included patent expiry dates and total eligible treatment populations. Results Target prices were £411 per cycle for bortezomib, £9 per month for dasatinib, £852 per month for everolimus and £10 per month for gefitinib. Compared with current list prices in England, these target prices would represent reductions of 74–99.6%. Patent expiry dates were bortezomib 2014–22, dasatinib 2020–26, everolimus 2019–25 and gefitinib 2017. The total global eligible treatment population in 1 year is 769 736. Conclusions Our findings demonstrate that affordable drug treatment costs are possible for novel cancer drugs, suggesting that new therapeutic options can be made available to patients and doctors worldwide. Assessing treatment cost estimations alongside cost-effectiveness evaluations is an important area of future research. PMID:28110283

  16. Reactive control processes contributing to residual switch cost and mixing cost in young and old adults

    Directory of Open Access Journals (Sweden)

    Lisa Rebecca Whitson

    2014-04-01

    Full Text Available In task-switching paradigms, performance is better when repeating the same task than when alternating between tasks (switch cost and when repeating a task alone rather than intermixed with another task (mixing cost. These costs remain even after extensive practice and when task cues enable advanced preparation (residual costs. Moreover, residual RT mixing cost has been consistently shown to increase with age. Residual switch and mixing costs modulate the amplitude of the stimulus-locked P3b. This mixing effect is disproportionately larger in older adults who also prepare more for and respond more cautiously on these ‘mixed’ repeat trials (Karayanidis et al., 2011. In this study, we examine stimulus-locked and response-locked P3 and lateralized readiness potentials to identify whether residual switch and mixing cost arise from the need to control interference at the level of stimulus processing or response processing. Residual mixing cost was associated with control of stimulus-level interference, whereas residual switch cost was also associated with a delay in response selection. In older adults, the disproportionate increase in mixing cost was associated with greater interference at the level of decision-response mapping and response programming for repeat trials in mixed-task blocks. We argue that, together with evidence of greater proactive control and more cautious responding for these trials, these findings suggest that older adults strategically recruit greater proactive and reactive control to overcome increased susceptibility to post-stimulus interference. This interpretation is consistent with recruitment of compensatory strategies to compensate for reduced repetition benefit rather than an overall decline on cognitive flexibility.

  17. Sonographic findings of xanthogranulomatous pyelonephritis

    Energy Technology Data Exchange (ETDEWEB)

    Kim, Jong Chul [Chungnam National University College of Medicine, Daejeon (Korea, Republic of)

    2000-12-15

    To analyze ultrasonographic (US) findings of xanthogranulomatous pyelonephritis (XGP). Thirty-five cases of pathologically proven XGP in 32 patients (bilateral in three patients) were analyzed for preoperative US findings. Compared with findings of computed tomography (CT) and pathology, US findings were retrospectively analyzed for the appearance and size of the kidney, extent and pattern of the disease, and presence and characteristics of calculi, by three radiologists who made a consensus. Of 32 patients, 30 (94%) except two children were older than 27 years, and 25 (78%) were female. The mean age of the patients was 46 (range 3 to 62 years). Of 35 cases in 32 patients, US appearance of the kidney was reniform in all cases, with nephromegaly in 26 (74%) and hydronephrosis 27 (77%). XGP was diffuse in 28 (80%) and focal in 7 (20%). Hypoechoic or anechoic inflammatory lesions of XGP were found on US in 28 cases, but the lesions were not detected on US due to the echo pattern similar to the normal renal parenchyma in two cases and due to marked acoustic shadowing of staghorn calculi in five cases. Acoustic shadowing of renal calculi was minimal due to the dense peripelvic fibrosis in two cases. Of 21 cases with the extrarenal extension of XGP, the extrarenal extension was not definitely detected in five cases (24%) on US. Urinary calculi were detected in 20 (71%) of 28 cases on US. All of the 12 staghorn calculi were detected in US. XGP had variable US findings in addition to the classic ones. Absence of calculi, nephromegaly or diffusibility may be found on US of XGP. In spite of advantages of US, US also had some limitations in the evaluation of renal function, extrarenal extension, and renal parenchyma with large staghorn stone. CT and excretory urography may compensate for these US limitations.

  18. An Insight Into the Two Costing Technique: Absorption Costing and Marginal Costing

    OpenAIRE

    Mariam Nawaz

    2013-01-01

    This paper will investigate the controversy that is innate between the two costing techniques; Absorption Costing and Marginal Costing and would throw light on which costing technique better serves its purpose in helping management for decision making process and if Marginal Costing technique is concluded as better technique then why it should not be used for external reporting purpose. This paper will only crystallize and highlight the issues descriptively and will not resolve the issues tha...

  19. Costing bias in economic evaluations.

    Science.gov (United States)

    Frappier, Julie; Tremblay, Gabriel; Charny, Mark; Cloutier, L Martin

    2015-01-01

    Determining the cost-effectiveness of healthcare interventions is key to the decision-making process in healthcare. Cost comparisons are used to demonstrate the economic value of treatment options, to evaluate the impact on the insurer budget, and are often used as a key criterion in treatment comparison and comparative effectiveness; however, little guidance is available to researchers for establishing the costing of clinical events and resource utilization. Different costing methods exist, and the choice of underlying assumptions appears to have a significant impact on the results of the costing analysis. This editorial describes the importance of the choice of the costing technique and it's potential impact on the relative cost of treatment options. This editorial also calls for a more efficient approach to healthcare intervention costing in order to ensure the use of consistent costing in the decision-making process.

  20. Minority Serving College and University Cost Efficiencies

    Directory of Open Access Journals (Sweden)

    G. Thomas Sav

    2012-01-01

    Full Text Available Problem statement: Higher education minority enrollment growth has far outstripped white non-minority growth in the United States. Minority serving colleges and universities have disproportionately attended to that growth and will continue to play a critical role in providing minority educational opportunities in a knowledge based and globally diverse economy. However, they will face new and challenging budgetary and managerial reforms induced by the global financial crisis. As a result, they will be pressured to operate in the future with greater cost efficiency. Approach: Panel data pertaining to minority serving colleges and universities was used along with stochastic frontier analysis to provide cost inefficiency estimates over a four year academic period. Specification of an inefficiency component contained time varying institutional characteristics and influences, including a public Vs. private ownership control. Results: Minority College and university mean inefficiency was estimated to be approximately 1.24, indicating a 24% operation above the frontier cost. The study found that institutions achieved inefficiency reductions or efficiency gains in 2008-09 compared to 2005-06. The findings suggested that private institutions operated at greater inefficiencies relative to their publicly owned counterparts. However, the private sector laid claim to the most efficient institution, but also the most inefficient one. While the public minority serving colleges showed inefficiency deterioration over time, the findings point to private institution efficiency gains. Conclusion/Recommendations: A literature survey indicated that the study could be the first attempt at providing empirical estimates and subsequent insights into the operating cost efficiencies or inefficiencies of minority serving colleges and universities. The cost inefficiency findings suggested that these institutions did compare favorably in their managerial skills. However, as

  1. Interesting bone scans - unusual findings

    Energy Technology Data Exchange (ETDEWEB)

    Dobson, M.; Wadhwa, S.S.; Mansberg, R.; Fernandes, V.B. [Wollongong Hospital, Wollongong, NSW (Australia)

    1997-12-01

    A 59-year-old female with carcinoma of the colon and known liver metastatic disease was referred for bone scan to evaluate for bone metastases. Although no bone metastases were found, there was abnormal uptake noted in the liver corresponding to a metastatic calcified lesion. The only other findings were of degenerative disease in the cervical spine, right shoulder and small joints of the hands. A 69-year-old male with carcinoma of the prostate and right side low back pain was referred for bone scan. No focal abnormalities to suggest metastatic disease were identified; findings within the cervical spine, lumber spine and knees were presumed secondary to degenerative disease. Intermittent pain persisted and the patient was referred for a repeat bone scan six months later. Previous scan findings of degenerative disease and no metastatic disease were confirmed; however, closer inspection revealed an enlarged right kidney with significant retention of tracer in the pelvicalyceal system suggesting possible obstruction. A Retrograde pyelogram was performed, and no obvious obstruction demonstrated. As bone scan findings were very suggestive of obstruction, a DTPA scan with lasix was performed showing a dilated right collecting system with no functional obstruction. Given the degree of dilation, it is possible that the patient experiences intermittent PUJ obstruction causing his symptoms. A 33-year-old male with insulin dependent diabetes mellitus and viral arthritis was referred for a bone scan. A three phase revealed increased uptake in the region of the knee and leR proximal tibia. Delayed whole body images revealed multiple focal areas of osteoblastic activity in the leR tibia. Abnormal uptake was also seen in the upper third of the leR femur. The remainder of the skeletal survey was normal. X-ray correlation of the leR tibia and femoral findings was undertaken. Combinating unilateral changes on bone scan and X-ray although very suggestive of sclerotic polyostotic

  2. Cost Model for Digital Preservation: Cost of Digital Migration

    DEFF Research Database (Denmark)

    Kejser, Ulla Bøgvad; Nielsen, Anders Bo; Thirifays, Alex

    2011-01-01

    The Danish Ministry of Culture has funded a project to set up a model for costing preservation of digital materials held by national cultural heritage institutions. The overall objective of the project was to increase cost effectiveness of digital preservation activities and to provide a basis...... for comparing and estimating future cost requirements for digital preservation. In this study we describe an activity-based costing methodology for digital preservation based on the Open Archice Information System (OAIS) Reference Model. Within this framework, which we denote the Cost Model for Digital...... Preservation (CMDP), the focus is on costing the functional entity Preservation Planning from the OAIS and digital migration activities. In order to estimate these costs we have identified cost-critical activities by analysing the functions in the OAIS model and the flows between them. The analysis has been...

  3. COST ACCOUNTING AND COSTING IN FINANCIAL AND MANAGEMENT ACCOUNTING

    OpenAIRE

    Kalinichenko, O. V.; Kalinichenko, L. T.

    2007-01-01

    The article deals with approaches to the calculation of cost in financial and managerial accounting. The problem of computing the actual cost taken due account of financial reporting is researched here.

  4. LIFE Cost of Electricity, Capital and Operating Costs

    Energy Technology Data Exchange (ETDEWEB)

    Anklam, T

    2011-04-14

    Successful commercialization of fusion energy requires economic viability as well as technical and scientific feasibility. To assess economic viability, we have conducted a pre-conceptual level evaluation of LIFE economics. Unit costs are estimated from a combination of bottom-up costs estimates, working with representative vendors, and scaled results from previous studies of fission and fusion plants. An integrated process model of a LIFE power plant was developed to integrate and optimize unit costs and calculate top level metrics such as cost of electricity and power plant capital cost. The scope of this activity was the entire power plant site. Separately, a development program to deliver the required specialized equipment has been assembled. Results show that LIFE power plant cost of electricity and plant capital cost compare favorably to estimates for new-build LWR's, coal and gas - particularly if indicative costs of carbon capture and sequestration are accounted for.

  5. Costs and cost-effectiveness of alternative tuberculosis ...

    African Journals Online (AJOL)

    Costs and cost-effectiveness of alternative tuberculosis management strategies in South ... important national implications, supporting the goals of the new tuberculosis control programme. ... DOWNLOAD FULL TEXT DOWNLOAD FULL TEXT ...

  6. Cost Model for Digital Preservation: Cost of Digital Migration

    DEFF Research Database (Denmark)

    Kejser, Ulla Bøgvad; Nielsen, Anders Bo; Thirifays, Alex

    2011-01-01

    calculate the cost of different migration scenarios for a series of preservation formats for text, images, sound, video, geodata, and spreadsheets. In order to verify the model it has been tested on cost data from two different migration projects at the Danish National Archives (DNA). The study found...... Preservation (CMDP), the focus is on costing the functional entity Preservation Planning from the OAIS and digital migration activities. In order to estimate these costs we have identified cost-critical activities by analysing the functions in the OAIS model and the flows between them. The analysis has been...... that the OAIS model provides a sound overall framework for the cost breakdown, but that some functions need additional detailing in order to cost activities accurately. Running the two sets of empirical data showed among other things that the model underestimates the cost of manpower-intensive migration...

  7. Designing Cost-Competitive Technology Products through Cost Management

    NARCIS (Netherlands)

    Davila, T.; Wouters, Marc

    2004-01-01

    SYNOPSIS: As manufacturing innovations spread throughout leading organizations, product development becomes a more important source of competitive advantage. Within product development, cost management receives increasing attention. To date, cost management in new product development focuses

  8. The cost of primary care research.

    Science.gov (United States)

    Beasley, J W; Hahn, D L; Wiesen, P; Plane, M B; Manwell, L

    2000-11-01

    A significant portion of research project costs is incurred before the receipt of grant funds. This poses a problem for the initiation of primary care research, especially in community practice settings. Potential investigators need financial support for staff time, training, pilot work, and grant proposal writing if primary care researchers are to compete successfully for grant funds. To find this support, we need to understand and eventually quantify the actual costs of research with attention to those that are incurred before the receipt of grant funds. We outline 10 phases of the research process and provide a model for understanding where costs are incurred and by whom. Costs include those associated with maintaining practice interest in research, supporting practice participation, and disseminating research findings. They may be incurred by either an academic center or a research network, by the practices and physicians themselves, or by an extramural funding source. The needed investment for initiating primary care research can be itemized and, with further research, quantified. This will enhance the arguments for capital investments in the primary care research enterprise.

  9. The cost of IT security.

    Science.gov (United States)

    McMillan, Mac

    2015-04-01

    Breaches in data security have become commonplace in health care, making IT security a necessary cost for healthcare organizations. Organizations that do not invest proactively in IT security face a significant risk of incurring much greater costs from incidents involving compromised data security. Direct costs of security breaches include the costs of discovery, response, investigation, and notification and also can include state or federal penalties and costs of compliance with corrective action plans and resolution agreements. Hidden costs can include damage to brand, loss of consumer confidence, reduced HCAHPS scores, and--by extension--reduced value-based purchasing payments.

  10. Lifetime costs of cerebral palsy

    DEFF Research Database (Denmark)

    Kruse, Marie; Michelsen, Susan Ishøy; Flachs, Esben Meulengracht

    2009-01-01

    This study quantified the lifetime costs of cerebral palsy (CP) in a register-based setting. It was the first study outside the US to assess the lifetime costs of CP. The lifetime costs attributable to CP were divided into three categories: health care costs, productivity costs, and social costs....... The population analyzed was retrieved from the Danish Cerebral Palsy Register, which covers the eastern part of the country and has registered about half of the Danish population of individuals with CP since 1950. For this study we analyzed 2367 individuals with CP, who were born in 1930 to 2000 and were alive...

  11. Gout: radiographic findings mimicking infection

    Energy Technology Data Exchange (ETDEWEB)

    Rousseau, I.; Raymond-Tremblay, D. [Dept. of Diagnostic Radiology, Centre Hospitalier de l' Univ. de Montreal, Que. (Canada); Cardinal, E. [Dept. of Radiology, Centre Hospitalier de l' Univ. de Montreal, Que. (Canada); Beauregard, C.G. [Dept. of Diagnostic Radiology, Hopital du Sacre-Coeur de Montreal,Que. (Canada); Braunstein, E.M. [Dept. of Radiology, Indiana University Hospital (United States); Saint-Pierre, A. [Rheumatology Unit, Centre Hospitalier de l' Univ. de Montreal, Que. (Canada)

    2001-10-01

    Objective: To describe radiographic features of gout that may mimic infection. Design and patients: We report five patients with acute bacterial gout who presented with clinical as well as radiological findings mimicking acute bacterial septic arthritis or osteomyelitis. Three patients had delay in the appropriate treatment with the final diagnosis being established after needle aspiration and identification of urate crystals under polarized light microscopy. Two patients underwent digit amputation for not responding to antibiotic treatment and had histological findings confirming the diagnosis of gout. Conclusion: It is important for the radiologist to be aware of the radiological manifestations of acute gout that can resemble infection in order to avoid inappropriate diagnosis and delay in adequate treatment. The definitive diagnosis should rely on needle aspiration and a specific search for urate crystals. (orig.)

  12. Learning as way-finding

    DEFF Research Database (Denmark)

    Dau, Susanne

    This paper is based on case study findings from studying undergraduate students’ perceptions of their navigation in a blended learning environment where different learning spaces are offered. In this paper learning is regarded as a multi-level and multi complex concept. In this regard the concept......, is based on the findings from research of the implementation of blended learning in two undergraduate programmes at University College North in Denmark. The data collection methods is based on eighteen focus-group interview collected in a period of the first two years of students enrolment in radiography...... of learning used in this paper is inspired by the latest work of the Danish professor Illeris and the interwoven concept of knowledge development as revealed in the SECI-model generated by the Japanese professors Nonaka and Takeuchi. The empirical investigation, which is the basis of the presented assumptions...

  13. Consumer Dispersion and Logistics Costs in Various Distribution Systems

    DEFF Research Database (Denmark)

    Turkensteen, Marcel; Klose, Andreas

    We address the relationship between the geographical dispersion of a set of demand points and the expected logistics costs. This is relevant in the strategic marketing decision which groups of consumers to target. We devise quickly computable measures for the logistics costs. In our experiments......, dispersed sets of demand points are created. For various types of distribution systems, expected logistics costs are computed using continuous approximation, location and routing methodologies. We find that the average distance between locations is an effective estimate of the logistics costs....

  14. Labor Costs and Foreign Direct Investment: A Panel VAR Approach

    Directory of Open Access Journals (Sweden)

    Bahar Bayraktar-Sağlam

    2017-09-01

    Full Text Available This paper examines the endogenous interaction between labor costs and Foreign Direct Investment (FDI in the OECD countries via the Panel VAR approach under system GMM estimates for the period 1995–2009. The available data allows identifying the relevance of the components of labor costs, and allows a detailed analysis across different sectors. Empirical findings have revealed that sectoral composition of FDI and the decomposition of labor costs play a significant role in investigating the dynamic association between labor costs and FDI. Further, results suggest that labor market policies should focus on productivity-enhancing tools in addition to price hindering tools.

  15. Investigating DRG cost weights for hospitals in middle income countries.

    Science.gov (United States)

    Ghaffari, Shahram; Doran, Christopher; Wilson, Andrew; Aisbett, Chris; Jackson, Terri

    2009-01-01

    Identifying the cost of hospital outputs, particularly acute inpatients measured by Diagnosis Related Groups (DRGs), is an important component of casemix implementation. Measuring the relative costliness of specific DRGs is useful for a wide range of policy and planning applications. Estimating the relative use of resources per DRG can be done through different costing approaches depending on availability of information and time and budget. This study aims to guide costing efforts in Iran and other countries in the region that are pursuing casemix funding, through identifying the main issues facing cost finding approaches and introducing the costing models compatible with their hospitals accounting and management structures. The results show that inadequate financial and utilisation information at the patient's level, poorly computerized 'feeder systems'; and low quality data make it impossible to estimate reliable DRGs costs through clinical costing. A cost modelling approach estimates the average cost of 2.723 million Rials (Iranian Currency) per DRG. Using standard linear regression, a coefficient of 0.14 (CI = 0.12-0.16) suggests that the average cost weight increases by 14% for every one-day increase in average length of stay (LOS).We concluded that calculation of DRG cost weights (CWs) using Australian service weights provides a sensible starting place for DRG-based hospital management; but restructuring hospital accounting systems, designing computerized feeder systems, using appropriate software, and development of national service weights that reflect local practice patterns will enhance the accuracy of DRG CWs.

  16. Obesity, weight management, and health care costs: a primer.

    Science.gov (United States)

    Bachman, Keith H

    2007-06-01

    Rational decision-making regarding health care spending for weight management requires an understanding of the cost of care provided to obese patients and the potential cost-effectiveness or cost savings of interventions. The purpose of this review is to assist health plans and disease management leaders in making informed decisions for weight management services. Among the review's findings, obesity and severe obesity are strongly and consistently associated with increased health care costs. The cost-effectiveness of obesity-related interventions is highly dependent on the risk status of the treated population, as well as the length, cost, and effectiveness of the intervention. Bariatric surgery offers high initial costs and uncertain long-term cost savings. From the perspective of a payor, obesity management services are as cost-effective as other commonly offered health services, though not likely to offer cost savings. Behavioral health promotion interventions in the worksite setting provide cost savings from the employer's perspective, if decreased rates of absenteeism are included in the analysis.

  17. Applying activity-based costing to the nuclear medicine unit.

    Science.gov (United States)

    Suthummanon, Sakesun; Omachonu, Vincent K; Akcin, Mehmet

    2005-08-01

    Previous studies have shown the feasibility of using activity-based costing (ABC) in hospital environments. However, many of these studies discuss the general applications of ABC in health-care organizations. This research explores the potential application of ABC to the nuclear medicine unit (NMU) at a teaching hospital. The finding indicates that the current cost averages 236.11 US dollars for all procedures, which is quite different from the costs computed by using ABC. The difference is most significant with positron emission tomography scan, 463 US dollars (an increase of 96%), as well as bone scan and thyroid scan, 114 US dollars (a decrease of 52%). The result of ABC analysis demonstrates that the operational time (machine time and direct labour time) and the cost of drugs have the most influence on cost per procedure. Clearly, to reduce the cost per procedure for the NMU, the reduction in operational time and cost of drugs should be analysed. The result also indicates that ABC can be used to improve resource allocation and management. It can be an important aid in making management decisions, particularly for improving pricing practices by making costing more accurate. It also facilitates the identification of underutilized resources and related costs, leading to cost reduction. The ABC system will also help hospitals control costs, improve the quality and efficiency of the care they provide, and manage their resources better.

  18. Factors influencing cost over-run in Indian construction projects

    Directory of Open Access Journals (Sweden)

    Cindrela Devi A.

    2017-01-01

    Full Text Available Construction cost is the most important criteria of project success and hence the construction project performance is generally expressed in terms of cost and its variance from the budget. In spite of having extant literature, cost estimation methods, cost indices etc., construction projects rarely meet the budgeted cost. This research study focuses on the construction cost overrun and to identify the various factors that affects the construction cost performance. Based on an extensive literature review and input from industry experts, sixty eight factors that causes cost overrun were identified for investigation. Further, a structured questionnaire survey was conducted among the industry experts and the collected data has been analysed statistically. It is concluded that the factors namely scope creep, construction delays, rework and practise of awarding the contract to the lowest bidder are most significant factors for construction cost overrun in non-infrastructural Indian projects. The relative importance of the listed factors used to guide the project team in addressing the cost related risks involved in the projects. The findings are expected to bridge the gap in the current construction cost management practices.

  19. Environmental Cost Accounting Information and Strategic Business Decision in Nigeria

    Directory of Open Access Journals (Sweden)

    Ebipanipre Gabriel Mieseigha

    2014-08-01

    Full Text Available This study aimed at examining environmental cost accounting information and strategic business decision in Nigeria. The general assumption that conventional cost accounting does not have the ability to provide absolute information for evaluating the environmental behaviour of an organization and its economic consequences has motivated this study. Towards achieving this, secondary data was employed and a linear model was specified. Findings indicated that environmental cost accounting information as it relates to strategic business decision is valuerelevant. It was on this note that we recommended firms to constantly reposition their accounting system in order to provide information on environmental costs so that the true costs in an organization can be ascertained and properly allocated. Also, due attention should be paid to waste management costs, employee health costs, investment financing costs, compliance and environmental costs and all environmental related costs by manufacturing concerns since they influence strategic decision. Our study is one of those that have explored the issue of environmental cost accounting relevance in strategic business decision in the Nigerian context.

  20. Systematic Approach to Better Understanding Integration Costs: Preprint

    Energy Technology Data Exchange (ETDEWEB)

    Stark, Gregory B.

    2015-09-28

    When someone mentions integration costs, thoughts of the costs of integrating renewable generation into an existing system come to mind. We think about how variability and uncertainty can increase power system cycling costs as increasing amounts of wind or solar generation are incorporated into the generation mix. However, seldom do we think about what happens to system costs when new baseload generation is added to an existing system or when generation self-schedules. What happens when a highly flexible combined-cycle plant is added? Do system costs go up, or do they go down? Are other, non-cycling, maintenance costs impacted? In this paper we investigate six technologies and operating practices--including VG, baseload generation, generation mix, gas prices, self-scheduling, and fast-start generation--and how changes in these areas can impact a system's operating costs. This paper provides a working definition of integration costs and four components of variable costs. It describes the study approach and how a production cost modeling-based method was used to determine the cost effects, and, as a part of the study approach section, it describes the test system and data used for the comparisons. Finally, it presents the research findings, and, in closing, suggests three areas for future work.

  1. Radiological Findings of Michel Aplasia

    Science.gov (United States)

    Umul, Ayse; Demirtas, Hakan; Celik, Ahmet Orhan

    2016-01-01

    Introduction: Congenital abnormalities of the inner ear is the most common cause of neurosensory hearing loss. Michel inner ear deformity is a rare developmental anomaly refers to the total aplasia of the inner ear. It is caused by developmental arrest of otic placode early during the third week of gestational age. Case report: We have discussed here that three year old girl diagnosed Michel aplasia with temporal bone computed tomography (CT) and temporal magnetic resonance imaging (MRI) findings. PMID:27482139

  2. CT findings of sternal masses

    Energy Technology Data Exchange (ETDEWEB)

    Bae, Jae Ik; Choi, Yo Won; Kim, Bong Soo; Jeon, Seok Chol; Seo, Hueng Seok; Hahm, Chang Kok; Park, Choong Ki; Joo, Kyung Bin [Hanyang Univ. College of Medicine, Seoul (Korea, Republic of)

    1999-09-01

    To describe and characterize the CT findings of the sternal masses. We retrospectively reviewed the medical records, pathologic reports, and CT findings of 16 patients whose chest CT revealed sternal masses. Two primary tumors were found, namely chondrosarcomas. Twelve metastatic tumors had arisen were from lung cancer (n = 4), breast cancer (n = 3), hepatoma (n 2), osteosarcoma (n = 1), carotid body paraganglioma (n = 1), and immature sacrococcygeal teratoma (n = 1). Other were Castleman's disease (n = 1) and inflammatory pseudotumor (n = 1). Chondrosarcomas were large expansile osteolytic masses showing a variable degree of cortical breakthrough and containing punctuate chondroid calcifications. Most sternal metastases (83 %) were located in the manubrium and were accompanied by metastasis in other bones (83 %). Metastatic tumors were nonspecific osteolytic soft tissue masses showing homogeneous or inhomogeneous enhancement, except for those which arose from an osteosarcoma and a lung cancer, and showed osteoblastic lesions. Castleman's disease was seen as an ill-defined enhanced soft tissue mass involving the sternum and adjacent soft tissue. Inflammatory pseudotumor appeared as an infiltrating lesion around the sternoclavicular joint and was accompanied by sclerosis and the erosion of opposing sternal and clavicular ends. Most of the sternal masses are due to malignant neoplasms, among which metastatic tumors are more common than primary ones. Metastatic tumors affect the manubrium more commonly than the body portion, and most also affect other bones in the thorax. CT findings of metastatic tumors are non-specific and thus do not suggest their origin. Non-neoplastic masses are not readily differentiated from malignant tumors on the basis of CT findings alone and require pathological confirmation.

  3. Electroencephalographic findings in panic disorder

    Directory of Open Access Journals (Sweden)

    Marcele Regine de Carvalho

    2013-12-01

    Full Text Available Some studies have reported the importance of electroencephalography (EEG as a method for investigating abnormal parameters in psychiatric disorders. Different findings in time and frequency domain analysis with regard to central nervous system arousal during acute panic states have already been obtained. This study aimed to systematically review the EEG findings in panic disorder (PD, discuss them having a currently accepted neuroanatomical hypothesis for this pathology as a basis, and identify limitations in the selected studies. Literature search was conducted in the databases PubMed and ISI Web of Knowledge, using the keywords electroencephalography and panic disorder; 16 articles were selected. Despite the inconsistency of EEG findings in PD, the major conclusions about the absolute power of alpha and beta bands point to a decreased alpha power, while beta power tends to increase. Different asymmetry patterns were found between studies. Coherence studies pointed to a lower degree of inter-hemispheric functional connectivity at the frontal region and intra-hemispheric at the bilateral temporal region. Studies on possible related events showed changes in memory processing in PD patients when exposed to aversive stimuli. It was noticed that most findings reflect the current neurobiological hypothesis of PD, where inhibitory deficits of the prefrontal cortex related to the modulation of amygdala activity, and the subsequent activation of subcortical regions, may be responsible to trigger anxiety responses. We approached some important issues that need to be considered in further researches, especially the use of different methods for analyzing EEG signals. Keywords: Electroencephalography, panic disorder, neurobiology, brain mapping.

  4. Finding Proofs in Tarskian Geometry

    OpenAIRE

    Beeson, Michael; Wos, Larry

    2016-01-01

    We report on a project to use a theorem prover to find proofs of the theorems in Tarskian geometry. These theorems start with fundamental properties of betweenness, proceed through the derivations of several famous theorems due to Gupta and end with the derivation from Tarski's axioms of Hilbert's 1899 axioms for geometry. They include the four challenge problems left unsolved by Quaife, who two decades ago found some \\Otter proofs in Tarskian geometry (solving challenges issued in Wos's 1998...

  5. CT findings following diphenylhydantoin intoxication

    Energy Technology Data Exchange (ETDEWEB)

    Baier, W.K.; Beck, U.; Hirsch, W.

    1985-05-01

    CT findings in three female epileptic patients are presented. The patients were treated with toxic doses of the anticonvulsant diphenylhydantoin, leading to irreversible ataxia of varying severity. CT shows cerebellar atrophy, including discernible sulci, a dilated 4th ventricle, basal cisterns, and subarachnoid space. These effects of severe DPH toxicity are in the differential diagnosis from the ''idiopathic'' and other toxic and systemic atrophies, as well as from the dysontogenetic lesions of the cerebellum.

  6. Ultrasonographic findings of appendiceal mucocle

    Energy Technology Data Exchange (ETDEWEB)

    Park, Kyu Il; Choi, Ji Bai; Lee, Il Sung; Ko, Young Tae; Lim, Jae Hoon [Kyung Hee University Hospital, Seoul (Korea, Republic of)

    1986-06-15

    The authors analyse the ultrasonographic findings of 10 cases of appendiceal mucocele retrospectively. In a total of 10 cases, 6 cases showed only cystic masses with posterior reinforcement. The remaining 4 cases showed internal echoes in the cystic masses. Differential diagnosis of mucocele from periappendiceal abscess is not possible in ultrasound. The possibility of mucocele should be considered if cystic mass right lower quadrant abdomen is observed in ultrasound.

  7. Painful heel: MR imaging findings.

    Science.gov (United States)

    Narváez, J A; Narváez, J; Ortega, R; Aguilera, C; Sánchez, A; Andía, E

    2000-01-01

    Heel pain is a common and frequently disabling clinical complaint that may be caused by a broad spectrum of osseous or soft-tissue disorders. These disorders are classified on the basis of anatomic origin and predominant location of heel pain to foster a better understanding of this complaint. The disorders include plantar fascial lesions (fasciitis, rupture, fibromatosis, xanthoma), tendinous lesions (tendinitis, tenosynovitis), osseous lesions (fractures, bone bruises, osteomyelitis, tumors), bursal lesions (retrocalcaneal bursitis, retroachilleal bursitis), tarsal tunnel syndrome, and heel plantar fat pad abnormalities. With its superior soft-tissue contrast resolution and multiplanar capability, magnetic resonance (MR) imaging can help determine the cause of heel pain and help assess the extent and severity of the disease in ambiguous or clinically equivocal cases. Careful analysis of MR imaging findings and correlation of these findings with patient history and findings at physical examination can suggest a specific diagnosis in most cases. The majority of patients with heel pain can be successfully treated conservatively, but in cases requiring surgery (eg, plantar fascia rupture in competitive athletes, deeply infiltrating plantar fibromatosis, masses causing tarsal tunnel syndrome), MR imaging is especially useful in planning surgical treatment by showing the exact location and extent of the lesion.

  8. CT findings of Japanese encephalitis

    Energy Technology Data Exchange (ETDEWEB)

    Shoji, Hiroshi; Toyomasu, Teruo; Fukada, Makiko; Nakashima, Kenichi; Kaji, Masaro; Kobayashi, Kenji

    1984-04-01

    In this study, CT findings of eight patients with Japanese encephalitis were analyzed. In principle, CT scans were done at the acute stage, within 3 weeks of the onset, and at the convalescent stage, after from 1 month to 1 year. The results may be divided into three groups: normal scans, low-density lesions, and ventricular abnormalities. 1) Normal scans: CT findings in Cases 1 and 5, showed no abnormalities, although patient 5 had clinically severe encephalitis. 2) Low-density lesions: In Case 3, a slight low-density area was observed in the bilateral thalami only at the acute stage. CT scans in Case 4, obtained 2 and 4 months after the onset, exhibited low-density areas in the bilateral thalami, the left basal ganglia, and the left substantia nigra. In Case 7, diffuse low-density areas in the white matter were found 3 months after the onset. 3) Ventricular abnormalities: CT in Case 2 revealed a moderate dilatation of the ventricular system, which probably suggests normal-pressure hydrocephalus. In 2 other cases, a narrowing or dilatation of the lateral ventricle was observed. The CT findings regarding Japanese encephalitis were discussed in comparison with those of other viral encephalitides, particularly herpes simplex encephalitis.

  9. CT findings of thymic tumors

    Energy Technology Data Exchange (ETDEWEB)

    Chung, Ho Son; Lee, Sang Jin; Hwang, Mi Soo; Cho, Kil Ho; Chang, Jae Chun; Park, Bok Hwan [College of Medicine, Yeungnam University, Daegu (Korea, Republic of)

    1991-05-15

    A CT scan can make accurate diagnoses of most thymic masses by assessing their size, shape, and internal architecture and is especially effective in detecting pleural implants, mediastinal involvement, and pulmonary parenchymal invasion in malignant thymoma. The authors analyzed the CT findings of 10 histologically-proven thymic masses from 1983 to 1990 in Yeungnam University Hospital. There were 10 cases of thymic masses in the anterior mediastinum consisting of 6 benign, 3 invasive thymomas, and one thymolipoma, while myasthenia gravis was associated with 2 cases of benign thymomas and with one case of invasive thymomas. The CT findings of the benign thymomas (6 cases) were well-defined, bordered, round-or oval-shaped masses with a well-preserved fat plane between the thymic mass and mediastinal great vessels, with no evidence of pleural implants and lung parenchymal invasion. The CT findings of the invasive thymomas (3 cases) were irregular, marginated lobular masses with obliteration of the fat plane between the thymic mass and surrounding great vessels, with evidence of local invasion such as extension to A-P window and mass effect to bronchus. Irregular pleural thickening due to pleural metastasis, multiple metastatic lung parenchymal nodules, and multiple mediastinal lymph node enlargement were also seen in the invasive thymomas. One case of thymolipoma showed an approximately 20cm-size, well-defined fat density mass containing internal septations.

  10. Imaging findings of biliary hamartomas

    Institute of Scientific and Technical Information of China (English)

    Rong-Qin Zheng; Bo Zhang; Masatoshi Kudo; Hirokazu Onda; Tatsuo Inoue

    2005-01-01

    AIM: To evaluate the imaging findings of biliary hamartomas (von Meyenburg complexes, VMCs) and discuss the differential diagnosis with other related diseases.METHODS: Imaging findings of biliary hamartomas on ultrasonography (US), computed tomography (CT), magnetic resonance imaging (MRI), MR cholangiopancreatography (MRCP)and hepatobiliary scintigraphy were retrospectively analyzed in six patients.RESULTS: On ultrasound images, five of the six cases showed multiple small hyper- and hypo-echoic lesions with comet-tail echoes, especially when magnified by US with the usage of zoom function. In all the six cases,multiple tiny hypodense lesions less than 10 mm in diameter were revealed as scattered throughout the liver with no enhancement on CT. These tiny lesions were demonstrated to be hyper- and hypo-intensity on T2- and TI-weighed images, respectively, in three patients who underwent MRI examinations. MRCP was performed in two patients, and clearly showed multiple tiny irregular- and round-shaped hyper-intensity lesions.MRCP and hepatobiliary scintigraphy showed normal appearances of intra- and extra-hepatic bile ducts in two and one patients, respectively.CONCLUSION: Imaging modalities are useful in the diagnosis and differential diagnosis of VMCs. A correct diagnosis might be obtained when typical imaging findings are present even without a histological confirmation.

  11. Painful Heel: MR Imaging Findings

    Directory of Open Access Journals (Sweden)

    Babak Sanei

    2010-05-01

    Full Text Available Heel pain is a common and frequently disabling clinical complaint that may be caused by a broad spectrum of osseous or soft-tissue disorders. "nThese disorders are classified on the basis of anatomic origin and predominant location of heel pain to foster a better understanding of this complaint. The disorders include plantar fascial lesions (fasciitis, rupture, fibromatosis, xanthoma, tendinous (tendonitis, tenosynovitis, osseous lesions (fractures, bone bruises, osteomyelitis, tumors, bursal lesions (retrocalcaneal bursitis, retroachilleal bursitis, tarsal tunnel syndrome, and heel plantar fat pad abnormalities. With its superior soft-tissue contrast resolution and multiplanar capability, magnetic resonance (MR imaging can help determine the cause of heel pain and help assess the extent and severity of the disease in ambiguous or clinically equivocal cases. Careful analysis of MR imaging findings and correlation of these findings with patient history and findings at physical examination can suggest a specific diagnosis in most cases. The majority of patients with heel pain can be successfully treated conservatively, but in cases requiring surgery (eg, plantar fascia rupture in competitive athletes, deeply infiltrating plantar fibromatosis, masses causing tarsal tunnel syndrome, MR imaging is especially useful in planning surgical treatment by showing the exact location and extent of the lesion

  12. Final Report: Hydrogen Storage System Cost Analysis

    Energy Technology Data Exchange (ETDEWEB)

    James, Brian David [Strategic Analysis Inc., Arlington, VA (United States); Houchins, Cassidy [Strategic Analysis Inc., Arlington, VA (United States); Huya-Kouadio, Jennie Moton [Strategic Analysis Inc., Arlington, VA (United States); DeSantis, Daniel A. [Strategic Analysis Inc., Arlington, VA (United States)

    2016-09-30

    The Fuel Cell Technologies Office (FCTO) has identified hydrogen storage as a key enabling technology for advancing hydrogen and fuel cell power technologies in transportation, stationary, and portable applications. Consequently, FCTO has established targets to chart the progress of developing and demonstrating viable hydrogen storage technologies for transportation and stationary applications. This cost assessment project supports the overall FCTO goals by identifying the current technology system components, performance levels, and manufacturing/assembly techniques most likely to lead to the lowest system storage cost. Furthermore, the project forecasts the cost of these systems at a variety of annual manufacturing rates to allow comparison to the overall 2017 and “Ultimate” DOE cost targets. The cost breakdown of the system components and manufacturing steps can then be used to guide future research and development (R&D) decisions. The project was led by Strategic Analysis Inc. (SA) and aided by Rajesh Ahluwalia and Thanh Hua from Argonne National Laboratory (ANL) and Lin Simpson at the National Renewable Energy Laboratory (NREL). Since SA coordinated the project activities of all three organizations, this report includes a technical description of all project activity. This report represents a summary of contract activities and findings under SA’s five year contract to the US Department of Energy (Award No. DE-EE0005253) and constitutes the “Final Scientific Report” deliverable. Project publications and presentations are listed in the Appendix.

  13. Costly punishment prevails in intergroup conflict.

    Science.gov (United States)

    Sääksvuori, Lauri; Mappes, Tapio; Puurtinen, Mikael

    2011-11-22

    Understanding how societies resolve conflicts between individual and common interests remains one of the most fundamental issues across disciplines. The observation that humans readily incur costs to sanction uncooperative individuals without tangible individual benefits has attracted considerable attention as a proximate cause as to why cooperative behaviours might evolve. However, the proliferation of individually costly punishment has been difficult to explain. Several studies over the last decade employing experimental designs with isolated groups have found clear evidence that the costs of punishment often nullify the benefits of increased cooperation, rendering the strong human tendency to punish a thorny evolutionary puzzle. Here, we show that group competition enhances the effectiveness of punishment so that when groups are in direct competition, individuals belonging to a group with punishment opportunity prevail over individuals in a group without this opportunity. In addition to competitive superiority in between-group competition, punishment reduces within-group variation in success, creating circumstances that are highly favourable for the evolution of accompanying group-functional behaviours. We find that the individual willingness to engage in costly punishment increases with tightening competitive pressure between groups. Our results suggest the importance of intergroup conflict behind the emergence of costly punishment and human cooperation.

  14. Activity-Based Costing: A Cost Management Tool.

    Science.gov (United States)

    Turk, Frederick J.

    1993-01-01

    In college and university administration, overhead costs are often charged to programs indiscriminately, whereas the support activities that underlie those costs remain unanalyzed. It is time for institutions to decrease ineffective use of resources. Activity-based management attributes costs more accurately and can improve efficiency. (MSE)

  15. Optimal Covering Tours with Turn Costs

    OpenAIRE

    Arkin, Esther M.; Bender, Michael A.; Demaine, Erik D.; Fekete, Sandor P.; Mitchell, Joseph S.B.; Sethia, Saurabh

    2003-01-01

    We give the first algorithmic study of a class of ``covering tour'' problems related to the geometric Traveling Salesman Problem: Find a polygonal tour for a cutter so that it sweeps out a specified region (``pocket''), in order to minimize a cost that depends mainly on the number of em turns. These problems arise naturally in manufacturing applications of computational geometry to automatic tool path generation and automatic inspection systems, as well as arc routing (``postman'') problems w...

  16. The Distributed Wind Cost Taxonomy

    Energy Technology Data Exchange (ETDEWEB)

    Forsyth, Trudy; Jimenez, Tony [National Renewable Energy Lab. (NREL), Golden, CO (United States); Preus, Robert [National Renewable Energy Lab. (NREL), Golden, CO (United States); Tegan, Suzanne [National Renewable Energy Lab. (NREL), Golden, CO (United States); Baring-Gould, Ian [National Renewable Energy Lab. (NREL), Golden, CO (United States)

    2017-03-28

    To date, there has been no standard method or tool to analyze the installed and operational costs for distributed wind turbine systems. This report describes the development of a classification system, or taxonomy, for distributed wind turbine project costs. The taxonomy establishes a framework to help collect, sort, and compare distributed wind cost data that mirrors how the industry categorizes information. The taxonomy organizes costs so they can be aggregated from installers, developers, vendors, and other sources without losing cost details. Developing a peer-reviewed taxonomy is valuable to industry stakeholders because a common understanding the details of distributed wind turbine costs and balance of station costs is a first step to identifying potential high-value cost reduction opportunities. Addressing cost reduction potential can help increase distributed wind's competitiveness and propel the U.S. distributed wind industry forward. The taxonomy can also be used to perform cost comparisons between technologies and track trends for distributed wind industry costs in the future. As an initial application and piloting of the taxonomy, preliminary cost data were collected for projects of different sizes and from different regions across the contiguous United States. Following the methods described in this report, these data are placed into the established cost categories.

  17. Parent-Completed Developmental Questionnaires: A Low-Cost Strategy for Child-Find and Screening.

    Science.gov (United States)

    Squires, Jane

    1996-01-01

    The "Ages and Stages Questionnaires," a parent-completed developmental monitoring system, is described, and various strategies for using the system to identify young children with developmental delays are compared. Strategies include mail-out, home visit, on-site (completed by either parent with assistance from service provider),…

  18. Managing per Member per Month (PMPM). Findings Regarding Variation and Drivers of Cost

    Science.gov (United States)

    2011-01-25

    2.78 15.93 4.79 6.61 70.8% 7231 CERVICALGIA 12.98 7.78 19.45 12.00 6.46 49.8% V521 FIT & ADJ...28.16 18.30 16.07 132.9% 7231 CERVICALGIA 8.46 3.77 12.14 6.86 3.68 43.5% 71941 JOINT PAIN... CERVICALGIA 2.11 0.94 3.53 2.00 1.42 67.1% 71941 JOINT PAIN-SHLDER 0.89 0.62 4.86 3.35 3.96

  19. A Systems Approach to Finding Cost-Effective Alternatives to European Ballistic Missile Defense

    Science.gov (United States)

    2013-09-01

    questions as guidance to further research and the cohort’s interpretation of the problem. Once detailed stakeholder information was compiled, the cohort...anticipated needs of stakeholders and identifying the most prominent threat focuses the research efforts. To identify any functional gaps the analysis...Ships, Aegis Ashore, PAC-3, STK, BMD, AN/TPY-2, THAAD, LCC, Boost, Midcourse , Terminal, Shahab, Sejil, Turkey 15. NUMBER OF PAGES 191 16. PRICE

  20. Cost effective solar Inverter

    Directory of Open Access Journals (Sweden)

    Nagarathna M

    2015-06-01

    Full Text Available Solar energy the most efficient, eco-friendly and abundantly available energy source in the nature. It can be converted into electrical energy in cost effective manner. In recent years, the interest in solar energy has risen due to surging oil prices and environmental concern. In many remote or underdeveloped areas, direct access to an electric grid is impossible and a photovoltaic inverter system would make life much simpler and more convenient. With this in mind, it is aimed to design, build, and test a solar panel inverter. This inverter system could be used as backup power during outages, battery charging, or for typical household applications. The main components of this solar system are solar cell, dc to dc boost converters, and inverter. Sine wave push pull inverter topology is used for inverter. In this topology only two MOSFETs are used and isolation requirement between control circuit and power circuit is also less which helps to decrease the cost of solar inverter.

  1. Beyond managed costs.

    Science.gov (United States)

    Savage, G T; Campbell, K S; Patman, T; Nunnelley, L L

    2000-01-01

    Managed care organizations (MCOs) face an uncertain future. While consolidation and price competition have expanded their market share, health care expenditures are expected to rise in the near future, and the cost containment premise--and promise--of MCOs is being threatened by mixed blessing and nonsupportive stakeholders. To shed light on MCOs' situation, we discuss four drivers for change in health management in the U.S.: technology, regulation, consumerism, and demographics. Using those four drivers, we then assess the various stakeholders in the industry through a competitive analysis and a stakeholder analysis. These analyses suggest that the munificence of the MCO business environment has significantly declined, especially among supplier and buyer stakeholders. Hence, MCOs cannot continue to manage health care costs alone as this will no longer generate sufficient support among buyer and supplier stakeholders. Instead, MCOs must tackle five critical health care issues by working closely with other stakeholders and also by learning what they can from innovative health care initiatives both inside and outside the United States.

  2. Impact of COST 271

    Directory of Open Access Journals (Sweden)

    P. A. Bradley

    2004-06-01

    Full Text Available This article discusses the significance of the achievements of the COST 271 Action on science and technology for space weather and telecommunications in Europe and the world. The Action's work has impacted national and international projects and the decision processes. The key words encompassed in the title of COST 271 are «space weather». But as the reader of this Final Report will appreciate, many more topics were addressed during the Action by the large team of workers from a wide range of countries and organisations than this wording would suggest. Relevant to the performance of telecommunication systems that rely on the presence of the ionosphere for propagation support, or that are affected by transmission through it, there have been investigations among other items of solar and magnetosphere disturbances on the ionosphere, satellite and ground-based measurements of the ionosphere, assembly of near-real-time databases of ionosphere information on the Web, studies of planetary and gravity waves in the ionosphere, ionosphere modelling, mapping and forecasting, long-term changes, ray-path deviations in the presence of irregularities, channel-scattering functions, and scintillations on Earth-space paths. The impact of all this work on the outside communities can be considered within three broad headings as follows.

  3. Weather Modification: Finding Common Ground.

    Science.gov (United States)

    Garstang, Michael; Bruintjes, Roelof; Serafin, Robert; Orville, Harold; Boe, Bruce; Cotton, William; Warburton, Joseph

    2005-05-01

    Research and operational approaches to weather modification expressed in the National Research Council's 2003 report on “Critical Issues in Weather Modification Research” and in the Weather Modification Association's response to that report form the basis for this discussion. There is agreement that advances in the past few decades over a broad front of understanding physical processes and in technology have not been comprehensively applied to weather modification. Such advances need to be capitalized upon in the form of a concerted and sustained national effort to carry out basic and applied research in weather modification. The need for credible scientific evidence and the pressure for action should be resolved. Differences in the perception of current knowledge, the utility of numerical models, and the specific needs of research and operations in weather modification must be addressed. The increasing demand for water and the cost to society inflicted by severe weather require that the intellectual, technical, and administrative resources of the nation be combined to resolve whether and to what degree humans can influence the weather.The National Center for Atmospheric Research is sponsored by the National Science Foundation

  4. The many costs of sex.

    Science.gov (United States)

    Lehtonen, Jussi; Jennions, Michael D; Kokko, Hanna

    2012-03-01

    Explaining the evolution of sex is challenging for biologists. A 'twofold cost' compared with asexual reproduction is often quoted. If a cost of this magnitude exists, the benefits of sex must be large for it to have evolved and be maintained. Focusing on benefits can be misleading, as this sidelines important questions about the cost of sex: what is the source of the twofold cost: males, genome dilution or both? Does the cost deviate from twofold? What other factors make sex costly? How should the costs of sex be empirically measured? The total cost of sex and how it varies in different contexts must be known to determine the benefits needed to account for the origin and maintenance of sex. Copyright © 2011 Elsevier Ltd. All rights reserved.

  5. OPINIONSCONCERNINGTHE ORGANIZATIONOF STANDARD COSTS ACCOUNTANCY

    Directory of Open Access Journals (Sweden)

    Ion Ionescu

    2015-10-01

    Full Text Available The main purpose of this research is to present a way for organizing the accountancy under the conditions of applying the method of standard costs, such that to allow both the registration of standard and effective costs and the separate registration of the deviations from standard costs. Making some pertinent and performance decisions is mainly influenced by the quality of the information provided to managers and by the promptitude they are sent. This desiderate is not possible if using classical methods for calculating costs, reason for which it is mandatory to organize and implement a managerial accountancy, based on using a modern method, namely the method of standard costs. The main implications of this method consist of establishing a pertinent cost, orientated towards the entity management, regardless the activity domain where it is implemented. The carried out study concerns only one of the phases performed for applying the method of standard cost, respectively the organization of the standard costs accountancy.

  6. Cost allocation with limited information

    DEFF Research Database (Denmark)

    Hougaard, Jens Leth; Tind, Jørgen

    This article investigates progressive development of Aumann-Shapley cost allocation in a multilevel organizational or production structure. In particular, we study a linear parametric programming setup utilizing the Dantzig-Wolfe decomposition procedure. Typically cost allocation takes place afte...

  7. [The chest CT findings and pathologic findings of pulmonary tuberculosis].

    Science.gov (United States)

    Ogata, Hideo

    2009-08-01

    The past research of the radiologic manifestations of pulmonary tuberculosis in Japan was based on morphological pathology of the untreated patient autopsy. I would like to show the chest CT scan of tuberculosis diseases with caseous granuloma at its exudative reaction, proliferative reaction, productive reaction, cirrhotic reaction until self cure. This progress reflects the normal cell mediated immunological responses. Also I would like to show the cavitation of granuloma, which results from liquefaction of caseous materials during the course and results in the formation of the source of infection. And finally I would like to show the morphological differences of acinous lesion, acino-nodular lesion and caseous lobular pneumonia. These differences reflect the amount of bacilli disseminated in the peripheral parts under the lobules. In this study, I do not show old age cases and HIV positive cases, who do not form typical granuloma due to the decreased cell mediated immnunity and whose X ray findings are atypical.

  8. Health-care cost of diabetes in South India: A cost of illness study

    Science.gov (United States)

    Akari, Sadanandam; Mateti, Uday Venkat; Kunduru, Buchi Reddy

    2013-01-01

    Objective: The objective of this study is to analyze the health-care cost by calculating the direct and indirect costs of diabetes with co-morbidities in south India. Methods: A prospective observational study was conducted at Rohini super specialty hospital (India). Patient data as well as cost details were collected from the patients for a period of 6 months. The study was approved by the hospital committee prior to the study. The diabetic patients of age >18 years, either gender were included in the study. The collected data was analyzed for the average cost incurred in treating the diabetic patients and was calculated based on the total amount spent by the patients to that of total number of patients. Findings: A total of 150 patients were enrolled during the study period. The average costs per diabetic patient with and without co-morbidities were found to be United States dollar (USD) 314.15 and USD 29.91, respectively. The average cost for those with diabetic complications was USD 125.01 for macrovascular complications, USD 90.43 for microvascular complications and USD 142.01 for other infections. Out of USD 314.15, the average total direct medical cost was USD 290.04, the average direct non-medical cost was USD 3.75 and the average total indirect cost was USD 20.34. Conclusion: Our study results revealed that more economic burden was found in male patients (USD 332.06), age group of 51-60 years (USD 353.55) and the patients bearing macrovascular complications (USD 142.01). This information can be a model for future studies of economic evaluations and outcomes research. PMID:24991617

  9. Neurological Findings in Myeloproliferative Neoplasms

    Directory of Open Access Journals (Sweden)

    Semra Paydas

    2013-04-01

    Full Text Available Myeloproliferative neoplasms (MPN arise from genetic deficiencies at the level of pluripotent stem cells. Each of these neoplasms is a clonal stem cell disorder with specific phenotypic, genetic and clinical properties. Age is one of the most important factors in the development of symptoms and complications associated with MPNs.High white blood cell counts in chronic myelocytic leukemia also known as leukocytosis may lead to central nervous system findings. Tumors developing outside the bone marrow named as extramedullary myeloid tumors (EMMT could be detected at the initial diagnosis or during the prognosis of the disease, which may cause neurological symptoms due to pressure of leukemic cell mass on various tissues along with spinal cord. Central nervous system involvement and thrombocytopenic hemorrhage may lead to diverse neurological symptoms and findings.Transient ischemic attack and thrombotic stroke are the most common symptoms in polycythemia vera. Besides thrombosis and hemorrage, transformation to acute leukemia can cause neurological symptoms and findings. Transient ischemic attack, thrombotic stroke and specifically hemorrage can give rise to neurological symptoms similar to MPN in essential thrombocytosis.Extramedullary hematopoiesis refers to hematopoietic centers arise in organ/tissues other than bone marrow in myelofibrosis. Extramedullar hematopoietic centers may cause intracranial involvement, spinal cord compression, seizures and hydrocephalia. Though rare, extramedullary hematopoiesis can be detected in cranial/spinal meninges, paraspinal tissue and intracerebral regions. Extramedullary hematopoiesis has been reported in peripheral neurons, choroid plexus, pituitary, orbits, orbital and lacrimal fossa and in sphenoidal sinuses. [Cukurova Med J 2013; 38(2.000: 157-169

  10. MRI findings in Hirayama disease.

    Science.gov (United States)

    Raval, Monali; Kumari, Rima; Dung, Aldrin Anthony Dung; Guglani, Bhuvnesh; Gupta, Nitij; Gupta, Rohit

    2010-11-01

    The objective of the study was to study the magnetic resonance imaging (MRI) features of Hirayama disease on a 3 Tesla MRI scanner. Nine patients with clinically suspected Hirayama disease were evaluated with neutral position, flexion, contrast-enhanced MRI and fast imaging employing steady-state acquisition (FIESTA) sequences. The spectrum of MRI features was evaluated and correlated with the clinical and electromyography findings. MRI findings of localized lower cervical cord atrophy (C5-C7), abnormal curvature, asymmetric cord flattening, loss of attachment of the dorsal dural sac and subjacent laminae in the neutral position, anterior displacement of the dorsal dura on flexion and a prominent epidural space were revealed in all patients on conventional MRI as well as with the dynamic 3D-FIESTA sequence. Intramedullary hyperintensity was seen in four patients on conventional MRI and on the 3D-FIESTA sequence. Flow voids were seen in four patients on conventional MRI sequences and in all patients with the 3D-FIESTA sequence. Contrast enhancement of the epidural component was noted in all the five patients with thoracic extensions. The time taken for conventional and contrast-enhanced MRI was about 30-40 min, while that for the 3D-FIESTA sequence was 6 min. Neutral and flexion position MRI and the 3D-FIESTA sequence compliment each other in displaying the spectrum of findings in Hirayama disease. A flexion study should form an essential part of the screening protocol in patients with suspected Hirayama disease. Newer sequences such as the 3D-FIESTA may help in reducing imaging time and obviating the need for contrast.

  11. MRI findings in Hirayama disease

    Directory of Open Access Journals (Sweden)

    Raval Monali

    2010-01-01

    Full Text Available The objective of the study was to study the magnetic resonance imaging (MRI features of Hirayama disease on a 3 Tesla MRI scanner. Nine patients with clinically suspected Hirayama disease were evaluated with neutral position, flexion, contrast-enhanced MRI and fast imaging employing steady-state acquisition (FIESTA sequences. The spectrum of MRI features was evaluated and correlated with the clinical and electromyography findings. MRI findings of localized lower cervical cord atrophy (C5-C7, abnormal curvature, asymmetric cord flattening, loss of attachment of the dorsal dural sac and subjacent laminae in the neutral position, anterior displacement of the dorsal dura on flexion and a prominent epidural space were revealed in all patients on conventional MRI as well as with the dynamic 3D-FIESTA sequence. Intramedullary hyperintensity was seen in four patients on conventional MRI and on the 3D-FIESTA sequence. Flow voids were seen in four patients on conventional MRI sequences and in all patients with the 3D-FIESTA sequence. Contrast enhancement of the epidural component was noted in all the five patients with thoracic extensions. The time taken for conventional and contrast-enhanced MRI was about 30-40 min, while that for the 3D-FIESTA sequence was 6 min. Neutral and flexion position MRI and the 3D-FIESTA sequence compliment each other in displaying the spectrum of findings in Hirayama disease. A flexion study should form an essential part of the screening protocol in patients with suspected Hirayama disease. Newer sequences such as the 3D-FIESTA may help in reducing imaging time and obviating the need for contrast.

  12. Radiological findings of pulmonary aspergillosis

    Energy Technology Data Exchange (ETDEWEB)

    Song, Kounn Sik; Im, Chung Kie [Seoul National University College of Medicine, Seoul (Korea, Republic of)

    1985-02-15

    The pulmonary aspergillosis is a group of three separate disease, comprising invasive aspergillosis, aspergilloma, and allergic bronchopulmonary aspergillosis, or a disease process in which one of three entities overlap with another process such as mucoid impaction, pulmonary infiltration with eosinophilia, bronchocentric granulomatosis, microgranulomatous hypersensitivity, or asthma. The radiological findings of 24 cases of pulmonary aspergillosis diagnosed and treated at Seoul National University Hospital during the past 7 years were analyzed retrospectively. The results were as follows: 1. Final diagnosis of 24 cases of pulmonary aspergillosis was aspergilloma in 16 cases, invasive aspergillosis in 2 cases, variant form of allergic bronchopulmonary aspergillosis in 3 cases, and endobronchial aspergillosis in 3 cases. 2. The underlying causes of the aspergilloma were healed tuberculous cavity in 6 cases, bronchiectasis in 8 cases, and no underlying cause were found in 2 cases. All the 16 cases of aspergilloma were correctly diagnosed without difficultly by demonstrating the intracavitary mass or air meniscus. 3. Radiological findings of the invasive aspergillosis in kidney transplant patients were multiple round nodules with early cavitation and formation of aspergilloma which shows slowly progressive cavitation over 13 months in one case, and diffusely scattered miliary nodules with occasional cavitation in the other case. 4. Classic allergic bronchopulmonary aspergillosis were not found in our series but variant form of ABPA was found in 3 young female patients. All the three patients shows some degree of central bronchiectasis and combined aspergilloma was found in 2 cases. 5. Three patients diagnosed as endobronchial aspergillosis-saprophytic infection of aspergillus in the bronchial tree-by bronchoscopic biopsy shows nonspecific radiological findings.

  13. 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.

  14. What Customer Orders Really Cost

    OpenAIRE

    Campbell, Robert J.; Larry J. Rankin

    1998-01-01

    Manufacturing companies facing significant pricing competition need customer cost informations systems (CCISs) that reliably measure the resource costs of serving individual customers. Prices are often set by the market and competition, particularly from foreign imports, and severely restricts marketingÕs ability to adjust prices to cover costs. It is important that marketing personnel have access to accurate product and customer cost information. With such information, marketing personnel ca...

  15. Quality, Sunk Costs and Competition

    OpenAIRE

    2009-01-01

    This paper explores the link between quality, cost and concentration. Using concentration and cost data and product quality indicators for 2,244 products in over eighty industries in 1997 and 2002 in the US, a two-stage, ordered probit, random effects estimation explores the impact of concentration and cost on quality. The results demonstrate that overall market concentration and high fixed costs are both positively correlated with product quality across most industries. Generally, when eithe...

  16. ABOUT SOLIDWORKS COSTING MODULE FEATURES

    Directory of Open Access Journals (Sweden)

    Catalin IANCU

    2016-05-01

    Full Text Available In this paperwork is presented the SolidWorks analysis of costing, using Simulation Costing module. There are presented the settings that have to be done for such analysis and the results shown by this software module. The elements that are taken into account are specific to costing templates in SolidWorks, but can be adjusted for the specific costs of a given factory.

  17. MR findings of polymyositis / dermatomyositis

    Energy Technology Data Exchange (ETDEWEB)

    Lee, Hak Soo; Joo, Kyung Bin; Moon, Won Jin; Lee, Tae Hee; Park, Ki Ho; Park, Dong Woo; Hahm, Chang Kok [Hanyang Univ. College of Medicine, Seoul (Korea, Republic of)

    1998-07-01

    The purpose of this study was to evaluate the MR findings and useful sequences in Polymyositis/ Dermatomyositis, and to correlate MR findings with disease activity. Materials and Methods: The study included nine clinically proven cases of Polymyositis/Dermatomyositis, eight involving the thigh and one, the shoulder (2 cases, 1 follow-up). The contrast between affected and normal muscles and difference in signal intensity ratio in the muscle groups were retrospectively evaluated on Gd-enhanced T1WI and T2WI. We also evaluated the magnitude of involvement of muscle groups, fatty replacement of muscle and change of subcutaneous fat layer, and correlated signal intensity ratio with serum level of muscle enzymes. Differences in signal intensity ratio and the frequency of chemical shift artifact were evaluated on T2WI as active and inactive groups classified according to clinical findings, and the chemical shift artifact was correlated with the finding of Gd-enhanced T1WI. Except in the case of one shoulder, statistical analysis was assessed by the Anova test and-test. Results: On Gd-enhanced T1WI and T2WI contrast was 0.54 and 0.82, respectively and p value was 0.02. With regard to difference in signal intensity ratios of muscle groups, as seen on Gd-enhanced T1WI and T2WI, p valves were 0.07 and < 0.01, respectively. Muscle involvement was thus clearly visualized on T2WI. The order of frequency of involved muscle groups was vastus muscles, gluteus maximus, sartorius muscles, adductor muscles, gracilis muscle, and hamstring muscles. Fatty replacement and subcutaneous fatty change were visualized in five cases and one, respectively. The correlation coefficient between the signal intensity seen on T2WI and muscle enzymes was 0.59 (CPK) and 0.52 (LDH). The chemical-shift artifact was detected in both clinical groups (four active two inactive) and corresponded to one case of muscle involvement and five of perimuscular edema, as seen on Gd-enhanced T1WI. Conclusion: T2WI is

  18. Lithium nephropathy: unique sonographic findings.

    Science.gov (United States)

    Di Salvo, Donald N; Park, Joseph; Laing, Faye C

    2012-04-01

    This case series describes a unique sonographic appearance consisting of numerous microcysts and punctate echogenic foci seen on renal sonograms of 10 adult patients receiving chronic lithium therapy. Clinically, chronic renal insufficiency was present in 6 and nephrogenic diabetes insipidus in 2. Sonography showed numerous microcysts and punctate echogenic foci. Computed tomography in 5 patients confirmed microcysts and microcalcifications, which were fewer in number than on sonography. Magnetic resonance imaging in 2 patients confirmed microcysts in each case. Renal biopsy in 1 patient showed chronic interstitial nephritis, microcysts, and tubular dilatation. The diagnosis of lithium nephropathy should be considered when sonography shows these findings.

  19. MR findings in peliosis hepatis

    Energy Technology Data Exchange (ETDEWEB)

    Saatci, I. [Dept. of Diagnostic Radiology, Hacettepe Univ. Hospital, Ankara (Turkey); Coskun, M. [Dept. of Diagnostic Radiology, Hacettepe Univ. Hospital, Ankara (Turkey); Boyvat, F. [Dept. of Diagnostic Radiology, Hacettepe Univ. Hospital, Ankara (Turkey); Cila, A. [Dept. of Diagnostic Radiology, Hacettepe Univ. Hospital, Ankara (Turkey); Guergey, A. [Dept. of Pediatric Hematology, Hacettepe Univ. Hospital, Ankara (Turkey)

    1995-02-01

    We report the MR findings of peliosis hepatis in a patient with Fanconi anemia who had been treated with anabolic androgenic steroids for 3 years. The MR examination of the upper abdomen was performed on a 0.5 T system. The signal intensity of the right lobe of the liver was diffusely increased in all sequences. Within the enlarged liver, multiple foci of brighter signal were seen involving both right and left lobes. The lesions showed contrast enhancement. A cystic cavity with an enhancing rim was seen representing a haematoma cavity. The spleen was spared the patient died of sepsis and the postmortem examination confirmed the diagnosis of peliosis hepatis. (orig.)

  20. Stardust findings. Implications for panspermia

    CERN Document Server

    Vaidya, Pushkar Ganesh

    2009-01-01

    In January 2004, the Stardust spacecraft flew through the dust of comet 81P/Wild 2 and captured specks of the cometary dust. On analysis of the comet 81P/Wild 2 samples, it was found that they contain materials found in the coldest and hottest region of the early solar nebula, strongly suggesting 'mixing' on the grandest scale. Here it is suggested that if microorganisms were present in the early solar nebula, as required by the hypothesis of cometary panspermia, then in the light of the Stardust findings, life was already present in the very material that formed the planetary bodies.

  1. Imaging findings of Paragonimus westermani

    Directory of Open Access Journals (Sweden)

    Shambhu Kumar Sah

    2016-06-01

    Conclusions: The imaging findings of P. westermani is so diverse and non-specific due to its complex life cycle and several life stages during infestation of human; however, common features include nodule, GGO, worm cyst, migration track, pleural effusion, pleural thickening on chest CT scan; patchy low or mixed density lesions on brain CT scan; ring enhancing lesion on brain MRI scan; conglomerated small cystic or serpentine lesions and migration track in liver and spleen on abdominal CT scan. The characteristic imaging features of paragonimiasis are worm cyst and migration track.

  2. Fabrication Aware Form-finding

    DEFF Research Database (Denmark)

    Egholm Pedersen, Ole; Larsen, Niels Martin; Pigram, Dave

    2014-01-01

    parts. The first material system employs a novel rotated joint design to allow the structural tuning of quasi-reciprocal timber frame elements fabricated from multi-axis machined plywood sheet stock. The second em-loys discontinuous post-tensioning to assemble unique precast concrete components......This paper describes a design and construction method that combines two distinct material systems with fabrication aware form-finding and file-to-factory workflows. The method enables the fluent creation of complex materially efficient structures comprising high populations of geometrically unique...

  3. 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...

  4. Cost Overruns and Cost Estimation in the North Sea

    Energy Technology Data Exchange (ETDEWEB)

    Emhjellen, Magne; Emhjellen, Kjetil; Osmundsen, Petter

    2001-10-01

    Recently, a Norwegian government report on the cost overruns of projects in the North Sea was presented (NOU 1999:11). It concluded that there was a 25% increase in development costs from project sanction (POD, Plan for Operation and Development) to last CCE (Capital Cost Estimate) for the 11 oil field projects investigated. Many reasons like unclear project assumptions in early phase, optimistic interpolation of previous project assumptions, too optimistic estimates, and underestimation of uncertainty were given as reasons for overruns. In this article we highlight the possibility that the cost overruns are not necessarily all due to the reasons given, but also to an error in the estimation and reporting of the capital expenditure cost (CAPEX). Usually the CAPEX is given by a single cost figure, with some indication of its probability distribution. The oil companies report, and are required to do so by government authorities, the estimated 50/50 (median) cost estimate instead of the estimated expected value cost estimate. We demonstrate how the practice of using a 50/50 (median) CAPEX estimate for the 11 projects when the cost uncertainty distributions are asymmetric, may explain at least part of the ''overruns''. Hence, we advocate changing the practice of using 50/50 cost estimates instead of expected value cost estimates for project management and decision purposes. (author)

  5. MESA - A new approach to low cost scientific spacecraft

    Science.gov (United States)

    Keyes, G. W.; Case, C. M.

    1982-09-01

    Today, the greatest obstacle to science and exploration in space is its cost. The present investigation is concerned with approaches for reducing this cost. Trends in the scientific spacecraft market are examined, and a description is presented for the MESA space platform concept. The cost drivers are considered, taking into account planning, technical aspects, and business factors. It is pointed out that the primary function of the MESA concept is to provide a satellite system at the lowest possible price. In order to reach this goal an attempt is made to benefit from all of the considered cost drivers. It is to be tried to work with the customer early in the mission analysis stage in order to assist in finding the right compromise between mission cost and return. A three phase contractual arrangement is recommended for MESA platforms. The phases are related to mission feasibility, specification definition, and design and development. Modular kit design promotes flexibility at low cost.

  6. KESEMPATAN BERTUMBUH DAN MANAJEMEN LABA: UJI POLITICAL COST HYPOTHESIS

    Directory of Open Access Journals (Sweden)

    R. Anastasia Endang Susilawati

    2010-02-01

    Full Text Available In this paper, we test political cost hypothesis in Indonesian market. Political cost hypothesis said that some firms that are more vulnerable to political cost than the others manage income downward to avoiding the attention of government and regulator. In this context we evaluate firms with high investment opportunity set (IOS. Firm with high IOS faces more political cost than firm with low IOS. So it is hypotesized that they will be lowering income to minimize the political cost, like increasing demand of labor union, government intrusion, antitrust regulator and the other. Consistent with previous study, we find that firm with high investment opportunity set manage accrual downward to counter the potential government intrusions and to reduce the political cost.

  7. Are disproportionate costs of the WFD an issue?

    DEFF Research Database (Denmark)

    Jacobsen, Brian H.; Olsen, Søren Bøye; Jensen, Carsten Lynge;

    EU’s water framework directive (WFD) is implemented as an instrument to obtain good ecological status in water bodies of Europe. The directive recognizes the need to accommodate social and economic considerations to obtain cost-effective implementation of the Directive, and at the same time......, and demonstrates a methodology to assess the disproportionate costs based on Cost-Benefit Analysis (CBA). Specifically, we propose to use a screening procedure based on a relatively conservative CBA as a first step to identifying areas where costs could be disproportionate, and apply this approach in a total of 23...... water catchment areas in Denmark where costs and benefits are estimated for each of the areas. In order to support and validate the main findings from the 23 CBAs, a sensitivity analysis is conducted where costs and benefits are assessed in a less conservative way. The results in terms of net present...

  8. Workers' marginal costs of commuting

    DEFF Research Database (Denmark)

    van Ommeren, Jos; Fosgerau, Mogens

    2009-01-01

    This paper applies a dynamic search model to estimate workers' marginal costs of commuting, including monetary and time costs. Using data on workers' job search activity as well as moving behaviour, for the Netherlands, we provide evidence that, on average, workers' marginal costs of one hour...

  9. An introduction to cost analysis.

    Science.gov (United States)

    Camponovo, Ernest

    2015-04-01

    This article describes the basics of cost accounting for healthcare providers and how these concepts relate to decision making in medical practice. By understanding cost accounting and cost analysis, providers can be better prepared to compete and survive in a changing healthcare environment.

  10. Cost Analysis: Methods and Realities.

    Science.gov (United States)

    Cummings, Martin M.

    1989-01-01

    Argues that librarians need to be concerned with cost analysis of library functions and services because, in the allocation of resources, decision makers will favor library managers who demonstrate understanding of the relationships between costs and productive outputs. Factors that should be included in a reliable scheme for cost accounting are…

  11. Attrition Cost Model Instruction Manual

    Science.gov (United States)

    Yanagiura, Takeshi

    2012-01-01

    This instruction manual explains in detail how to use the Attrition Cost Model program, which estimates the cost of student attrition for a state's higher education system. Programmed with SAS, this model allows users to instantly calculate the cost of attrition and the cumulative attrition rate that is based on the most recent retention and…

  12. Switching Costs in Accounting Services

    Directory of Open Access Journals (Sweden)

    Fatih Koç

    2015-06-01

    Full Text Available Switching cost is defined as possible costs that customers may encounter when they want to change the firm they buy service, and an important subject in terms of accounting services. Particularly, small business entrepreneurs’ not having knowledge about accounting procedures, and sharing private information with accounting firms make switching costs more important for accounting services. Thus, the aim of this study is to investigate the concept of switching costs (relational cost, procedural cost and financial cost, its determinants (perceived service quality, service importance, and service failures, and consequences (re-purchasing, and recommen ding to others. Theresearch was conducted on small business entrepreneurs in down-town of Balıkesir in Turkey. Total 405 small business entrepreneur owners were interviewed. According to results of the study, perceived service quality positively affects all dimensions of switching costs, significance of service positively affects procedural and relational costs, and service failures negatively affect procedural and relational costs. The results showed that while procedural and relational costs positively affect re-purchasing and recommending to others variables, financial cost did not have any effect on these variables.

  13. Benefit / Cost priorities : achieving commensurability

    NARCIS (Netherlands)

    Wedley, W.C.; Choo, E.U.; Wijnmalen, D.J.D.

    2003-01-01

    Traditional Benefit/Cost analysis requires benefits and costs to be expressed in a common currency, usually dollars. More recently, benefits and costs have been expressed and compared as relative priorities. This process has been criticized because there is no guarantee that the two sources of prior

  14. Cost Model for Digital Curation: Cost of Digital Migration

    DEFF Research Database (Denmark)

    Kejser, Ulla Bøgvad; Nielsen, Anders Bo; Thirifays, Alex

    2009-01-01

    The Danish Ministry of Culture is currently funding a project to set up a model for costing preservation of digital materials held by national cultural heritage institutions. The overall objective of the project is to provide a basis for comparing and estimating future financial requirements...... for digital preservation and to increase cost effectiveness of digital preservation activities. In this study we describe an activity based costing methodology for digital preservation based on the OAIS Reference Model. In order to estimate the cost of digital migrations we have identified cost critical...... model provides a sound overall framework for cost breakdown, but that some functions, especially when it comes to performing and evaluating the actual migration, need additional detailing in order to cost activities accurately....

  15. Oral findings in Carpenter syndrome.

    Science.gov (United States)

    Blankenstein, R; Brook, A H; Smith, R N; Patrick, D; Russell, J M

    2001-09-01

    Acrocephalopolysyndactyly Type II (Carpenter Syndrome) is determined by autosomal recessive inheritance. Only some 40 cases have been described. Variable clinical signs have been described including prolonged retention of primary teeth and hypodontia. This paper describes the oral and dental findings in a family containing two affected brothers. The family pedigree is informative, as the mother has had children by three partners. The two affected individuals are full brothers. The first affected brother has delayed dental development, severe hypodontia and small tooth crown size. Mesio-distal and bucco-lingual dimensions were measured on the study models and compared with population data. The younger brother also has delayed dental development but only mild hypodontia. Their half sister has severe hypodontia but no signs of Carpenter Syndrome. This family study demonstrates two affected individuals with typical clinical features and a pedigree compatible with autosomal recessive inheritance. Small tooth crown size has been shown by standardized measurement and evidence advanced that hypodontia is not part of the syndrome but a coincidental finding which segregates independently. We have also shown that the marked delay in emergence of teeth is associated more with problems of tooth eruption, possibly related to the bony abnormalities, than to a generalized delay in dental development.

  16. Radioreklamen skal finde sine ben

    Directory of Open Access Journals (Sweden)

    Sigurd Bennike

    1989-08-01

    Full Text Available Den 1. august 1988 startede radioreklamerne i Danmark uden nævneværdig opmærksomhed fra hverken pressen eller medieforskerne. Annoncørerne, reklamebureauerne og de store radiostationer har haft lidt svært ved at finde hinanden. Og heller ikke nemt ved at finde ud af, hvem der skulle producere reklamerne og hvordan sådan nogle skal lyde på dansk. Som det indirekte fremgår af denne artikel, så er det svært at få tal ud af branchen. - Men et kvalificeret gæt lyder på, at der er omsat for mellem 20 og 40 millioner kroner på de første måneder, koncentreret på mindre end 50 af de 237 nærradiosendetilladelser. De radiostationer der vælger at sende reklamer, skal betale 10% af deres omsætning til en særlig radiofond, hvis midler deles ud til de græsrodsradioer, som ikke kan eller vil skaffe sig reklameindtægter.

  17. Sonographic findings in Gouty Nephropathy

    Energy Technology Data Exchange (ETDEWEB)

    Kim, Mi Young; Jeon, Woo Ki; Kim, Ho Kyun; Kim, Yong Soo; Han, Chang Yul; Kim, Young Tong; Han, Sung Tag; Lee, Yoon Woo [Inje University College of Medicine, Seoul (Korea, Republic of)

    1994-09-15

    Ultrasound(US) findings of hyperechoic renal medulla in gouty nephropathy were compared with clinical features such as serum uric acid level to evaluate its usefulness in determination of the treatment and prognosis. A retrospective review of US of 36 cases of qouty arthritis was classified into four groups according to the medullary echogenicity (O :normal, grade I: renal medulla as isoechoic as renal cortex, grade II; heterogeneous increased echogenicity of renal medulla than that of renal cortex, grade III: the echogenicity of all renal medulla higher than that of renal cortex with renal contour deformity) which were compared with the serum urate level and associated conditions. Nephrocalcinosis and nephrolithiasis were analyzed through the KUB and the RGB. The degree of hyperechoic renal medulla was related to the level of serum uric acid, and in group IV, six cases of obstructive uropathy (nephrocalcinosis and nephrolithiasis) showed deformed renal contour. Associated conditions such as hypertension, alcoholism, diabetes mellitus and drug abuse were distributed in relation to the degree of hyperechoic renal medullas. US findings of hyperechoic renal mebulla was related with uric acid level in gouty nephropathy and thus could be valuable for treatment decision and prediction of prognosis.

  18. Ultrasonographic findings of esophageal varices

    Energy Technology Data Exchange (ETDEWEB)

    Kang, Hyo Seouk; Seol, Byeong Ryong; Rha, Seung Woon [Shilla General Hospital, Seoul (Korea, Republic of)

    1999-05-01

    To demonstrate the clinical usefulness of ultrasonography for detecting esophageal varices. In 20 cases of esophaged varix, the authors analysed the transabdominal ultrasonographic findings of the esophagogastric junction and compared mural thickness, the anteroposterior diameter of the esophagus, and the echogenic nature of the esophageal mucosal layer with those of 78 normal patients. The anterior and posterior mural thickeness of normal esophagus was 2.2{+-}0.7 and 2.4{+-}0.8mm respectively, but for variceal esophagus, the corresponding readings were 5.9{+-}1.3 and 5.2{+-}1.3mm respectively. The anteroposterior diameter of normal esophagus was 7.9{+-}2.1mm and that of variceal esophagus was 14.0{+-}1.8mm. There was a stastically significant difference (p<0.01) in mural thickness and anteroposterior diameter of the esophagus between a normal and variceal patient with regard to change of echogenic nature at the esphagogastric junction. Normal esophageal mucosa showed a thin and uniform echogenic line, but for variceal mucosa, the echogenic pattern was irregular, tortuous and thick. The athors believe that transabdominal US is helpful for detecting esophageal varices in patients with liver cirrhosis and UGI bleeding. Important clinically useful sonographic findings in diagnosing esophageal varix are as follows:1) mural thickness more than 6mm; 2) anteroposterior diameter of the esophagus of more than 15mm;3) irregular, tortuous and thickened echogenic mucosa.

  19. The Costs of Knowledge

    Science.gov (United States)

    Prusak, Laurence

    2008-01-01

    Acquiring knowledge-genuinely learning something new-requires the consent and commitment of the person you're trying to learn from. In contrast to information, which can usually be effectively transmitted in a document or diagram, knowledge comes from explaining, clarifying, questioning, and sometimes actually working together. Getting this kind of attention and commitment often involves some form of negotiation, since even the most generous person's time and energy are limited. Few experts sit around waiting to share their knowledge with strangers or casual acquaintances. In reasonably collaborative enterprises- I think NASA is one-this sort of negotiation isn't too onerous. People want to help each other and share what they know, so the "cost" of acquiring knowledge is relatively low. In many organizations (and many communities and countries), however, there are considerable costs associated with this activity, and many situations in which negotiations fail. The greatest knowledge cost is in and adopting knowledge to one's own use. Sometimes this means formally organizing what one learns in writing. Sometimes it means just taking time to reflect on someone else's thoughts and experiences-thinking about knowledge that is not exactly what you need but can lead you to develop ideas that will be useful. A long, discursive conversation, with all the back-and-forth that defines conversation, can be a mechanism of knowledge exchange. I have seen many participants at NASA APPEL Masters Forums talking, reflecting, and thinking-adapting what they are hearing to their own needs. Knowledge transfer is not a simple proposition. An enormous amount of information flows through the world every day, but knowledge is local, contextual, and "stickyn-that is, it takes real effort to move it from one place to another. There is no way around this. To really learn a subject, you have to work at it, you have to pay your "knowledge dues." So while, thanks to advances in technology

  20. Variable cost of ICU care, a micro-costing analysis.

    Science.gov (United States)

    Karabatsou, Dimitra; Tsironi, Maria; Tsigou, Evdoxia; Boutzouka, Eleni; Katsoulas, Theodoros; Baltopoulos, George

    2016-08-01

    Intensive care unit (ICU) costs account for a great part of a hospital's expenses. The objective of the present study was to measure the patient-specific cost of ICU treatment, to identify the most important cost drivers in ICU and to examine the role of various contributing factors in cost configuration. A retrospective cost analysis of all ICU patients who were admitted during 2011 in a Greek General, seven-bed ICU and stayed for at least 24hours was performed, by applying bottom-up analysis. Data collected included demographics and the exact cost of every single material used for patients' care. Prices were yielded from the hospital's purchasing costs and from the national price list of the imaging and laboratory tests, which was provided by the Ministry of Health. A total of 138 patients were included. Variable cost per ICU day was €573.18. A substantial cost variation was found in the total costs obtained for individual patients (median: €3443, range: €243.70-€116,355). Medicines were responsible for more than half of the cost and antibiotics accounted for the largest part of it, followed by blood products and cardiovascular drugs. Medical cause of admission, severe illness and increased length of stay, mechanical ventilation and dialysis were the factors associated with cost escalation. ICU variable cost is patient-specific, varies according to each patient's needs and is influenced by several factors. The exact estimation of variable cost is a pre-requisite in order to control ICU expenses.

  1. Utility-Scale Lithium-Ion Storage Cost Projections for Use in Capacity Expansion Models

    Energy Technology Data Exchange (ETDEWEB)

    Cole, Wesley J.; Marcy, Cara; Krishnan, Venkat K.; Margolis, Robert

    2016-11-21

    This work presents U.S. utility-scale battery storage cost projections for use in capacity expansion models. We create battery cost projections based on a survey of literature cost projections of battery packs and balance of system costs, with a focus on lithium-ion batteries. Low, mid, and high cost trajectories are created for the overnight capital costs and the operating and maintenance costs. We then demonstrate the impact of these cost projections in the Regional Energy Deployment System (ReEDS) capacity expansion model. We find that under reference scenario conditions, lower battery costs can lead to increased penetration of variable renewable energy, with solar photovoltaics (PV) seeing the largest increase. We also find that additional storage can reduce renewable energy curtailment, although that comes at the expense of additional storage losses.

  2. Hydropower Baseline Cost Modeling

    Energy Technology Data Exchange (ETDEWEB)

    O' Connor, Patrick W. [Oak Ridge National Lab. (ORNL), Oak Ridge, TN (United States); Zhang, Qin Fen [Oak Ridge National Lab. (ORNL), Oak Ridge, TN (United States); DeNeale, Scott T. [Oak Ridge National Lab. (ORNL), Oak Ridge, TN (United States); Chalise, Dol Raj [Oak Ridge National Lab. (ORNL), Oak Ridge, TN (United States); Centurion, Emma E. [Oak Ridge National Lab. (ORNL), Oak Ridge, TN (United States)

    2015-01-01

    Recent resource assessments conducted by the United States Department of Energy have identified significant opportunities for expanding hydropower generation through the addition of power to non-powered dams and on undeveloped stream-reaches. Additional interest exists in the powering of existing water resource infrastructure such as conduits and canals, upgrading and expanding existing hydropower facilities, and the construction new pumped storage hydropower. Understanding the potential future role of these hydropower resources in the nation’s energy system requires an assessment of the environmental and techno-economic issues associated with expanding hydropower generation. To facilitate these assessments, this report seeks to fill the current gaps in publically available hydropower cost-estimating tools that can support the national-scale evaluation of hydropower resources.

  3. Soft Costs Fact Sheet

    Energy Technology Data Exchange (ETDEWEB)

    None

    2016-05-01

    This fact sheet is an overview of the systems integration subprogram at the U.S. Department of Energy SunShot Initiative. Soft costs can vary significantly as a result of a fragmented energy marketplace. In the U.S., there are 18,000 jurisdictions and 3,000 utilities with different rules and regulations for how to go solar. The same solar equipment may vary widely in its final installation price due to process and market variations across jurisdictions, creating barriers to rapid industry growth. SunShot supports the development of innovative solutions that enable communities to build their local economies and establish clean energy initiatives that meet their needs, while at the same time creating sustainable solar market conditions.

  4. Costs and Cost-Effectiveness of a Mobile Phone Text-Message Reminder Programmes to Improve Health Workers' Adherence to Malaria Guidelines in Kenya

    OpenAIRE

    Dejan Zurovac; Bruce A Larson; Sudoi, Raymond K.; Snow, Robert W.

    2012-01-01

    BACKGROUND: Simple interventions for improving health workers' adherence to malaria case-management guidelines are urgently required across Africa. A recent trial in Kenya showed that text-message reminders sent to health workers' mobile phones improved management of pediatric outpatients by 25 percentage points. In this paper we examine costs and cost-effectiveness of this intervention. METHODS/FINDINGS: We evaluate costs and cost-effectiveness in 2010 USD under three implementation scenario...

  5. MR findings of cyclosporine neurotoxicity

    Energy Technology Data Exchange (ETDEWEB)

    Yang, Po Song; Ahn, Kook Jin; Ahn, Bo Young; Jung, Hae An; Kim, Hee Je; Lee, Jae Mun [The Catholic Univ. St Mary' s Hospital, Seoul (Korea, Republic of)

    1998-12-01

    To analyze the MR findings of cyclosporine-induced neurotoxicity in patients receiving high dose of cyclosporine and to suggest the possible pathogenetic mechanism. The cases of seven patients (2 males, 5 females;18-36 years old) who suffered seizures after receiving high-dose cyclosporine for bone marrow transplantation due to diseases such as aplastic anemia or leukemia were retrospectively reviewed. We evaluated the location and pattern of abnormal signal intensity seen on T2 weighted images, the presence of contrast enhancement, and the changes seen on follow-up MR performed at intervals of 12-30 days after initial MR in five of seven patients. We analyzed levels of blood cyclosporine and magnesium, and investigated the presence of hypertension at the sity of the seizure. Locations of the lesions were bilateral(n=3D5), unilateral(n=3D2), parietal(n=3D6), occipital(n=3D6), temporal(n=3D4), and in the frontal lobe(n=3D3). Frontal lesions showed high signal intensities in the borderline ischemic zone of the frontal lobe between the territory of the anterior and middle cerebral arteries. In six of the seven patients, cortical and subcortical areas including subcortical U-fibers were seen on T2-weighted images to be involved in the parietooccipital lobes. Only one of the seven showed high signal intensity in the left basal ganglia. All lesions showed high signal intensity on T2-weighted images, and iso to low signal intensity on T1-weighted. In five of seven patients there was no definite enhancement, but in the other two, enhancement was slight. In four of seven patients seizures occurred within high therapeutic ranges(250-450ng/ml), while others suffered such attacks at levels below the therapeutic range. After cyclospirine was administered at a reduced dosage or stopped, follow-up MR images showed the complete or near-total disappearance of the abnormal findings previously described. Only two patients had hypertension, and the others normotension. Five of the

  6. Mamul Geliştirme Sürecinde Hedef Maliyetleme(Target Costing in Product Development Process)

    OpenAIRE

    Ayşe N. YERELİ; DOĞAN, Semra; Damla ŞAHİN

    2012-01-01

    Organizations aimed at saving or increasing market share have to find alternative ways to reduce costs in every step of production. In that sense, target costing is seen as a market and customer oriented costing model. The first object of this study is creating cost parameters for new product development in a large sized Turkish white goods company. Second object is creating an application model to provide cost control through product development process by dividing costs into product compone...

  7. Transaction Costs For Innovations Diffusion

    Directory of Open Access Journals (Sweden)

    Ilya A. Romanov

    2012-10-01

    Full Text Available The article deals with the analysis of transaction costs of the innovations distribution. The factors, affecting the innovations diffusion in accordance with the clusters, relations, dynamics of the distribution are disclosed. Transaction costs as a result of bounded rationality of economic entities are detected. The inevitability of transaction costs as an objective phenomenon is shown. Their dependence on the quality of economic information and information uncertainty is indicated. Correlative approach for the analysis of these costs is applied. The article justifies that the reduction of transaction costs increases the efficiency of innovations.

  8. CALCULATION OF LASER CUTTING COSTS

    Directory of Open Access Journals (Sweden)

    Bogdan Nedic

    2016-09-01

    Full Text Available The paper presents description methods of metal cutting and calculation of treatment costs based on model that is developed on Faculty of mechanical engineering in Kragujevac. Based on systematization and analysis of large number of calculation models of cutting with unconventional methods, mathematical model is derived, which is used for creating a software for calculation costs of metal cutting. Software solution enables resolving the problem of calculating the cost of laser cutting, comparison' of costs made by other unconventional methods and provides documentation that consists of reports on estimated costs.

  9. Managing Hidden Costs of Offshoring

    DEFF Research Database (Denmark)

    Larsen, Marcus M.; Pedersen, Torben

    2014-01-01

    This chapter investigates the concept of the ‘hidden costs’ of offshoring, i.e. unexpected offshoring costs exceeding the initially expected costs. Due to the highly undefined nature of these costs, we position our analysis towards the strategic responses of firms’ realisation of hidden costs....... In this regard, we argue that a major response to the hidden costs of offshoring is the identification and utilisation of strategic mechanisms in the organisational design to eventually achieving system integration in a globally dispersed and disaggregated organisation. This is heavily moderated by a learning...

  10. Project cost analysis under risk

    Directory of Open Access Journals (Sweden)

    Florica LUBAN

    2010-12-01

    Full Text Available In this paper, an integrated approach based on Monte Carlo simulation and Six Sigma methodology is used to analyze the risk associated with a project's total cost. Monte Carlo simulation is applied to understand the variability in total cost caused by the probabilistic cost items. By Six Sigma methodology the range of variation of the project cost can be reduced by operating on the input factors with the greatest impact on total cost to cover the variation of 6 between the limits that were established in the design phase of Six Sigma.

  11. Analysis of Direct Costs of Outpatient Arthroscopic Rotator Cuff Repair.

    Science.gov (United States)

    Narvy, Steven J; Ahluwalia, Avtar; Vangsness, C Thomas

    2016-01-01

    Arthroscopic rotator cuff surgery is one of the most commonly performed orthopedic surgical procedures. We conducted a study to calculate the direct cost of arthroscopic repair of rotator cuff tears confirmed by magnetic resonance imaging. Twenty-eight shoulders in 26 patients (mean age, 54.5 years) underwent primary rotator cuff repair by a single fellowship-trained arthroscopic surgeon in the outpatient surgery center of a major academic medical center. All patients had interscalene blocks placed while in the preoperative holding area. Direct costs of this cycle of care were calculated using the time-driven activity-based costing algorithm. Mean time in operating room was 148 minutes; mean time in recovery was 105 minutes. Calculated surgical cost for this process cycle was $5904.21. Among material costs, suture anchor costs were the main cost driver. Preoperative bloodwork was obtained in 23 cases, adding a mean cost of $111.04. Our findings provide important preliminary information regarding the direct economic costs of rotator cuff surgery and may be useful to hospitals and surgery centers negotiating procedural reimbursement for the increased cost of repairing complex tears.

  12. Cost of treatment of schizophrenia in six European countries.

    Science.gov (United States)

    Salize, Hans Joachim; McCabe, Rosemarie; Bullenkamp, Jens; Hansson, Lars; Lauber, Christoph; Martinez-Leal, Rafael; Reinhard, Iris; Rössler, Wulf; Svensson, Bengt; Torres-Gonzalez, Francisco; van den Brink, Rob; Wiersma, Durk; Priebe, Stefan

    2009-06-01

    As part of an RCT in six European sites, the direct mental health care cost for 422 patients with schizophrenia was analysed according to how total and medication costs differed across sites and which variables were likely to predict total or service-specific costs. Service use was recorded continuously during a 12-month follow-up. Prescribed psychotropic medication was recorded at baseline and 12 months later. Service use data were transformed into EURO, log-transformed and analysed using linear regression models. Although samples were homogeneous, large inter-site cost differences were found (annual means ranging from 2958 euro in Spain up to 36978 euro in Switzerland). Psychopharmacologic costs were much more constant across sites than costs for other services. Total costs were associated more with region or socio-demographic characteristics than with disorder related parameters. The findings confirm remarkable differences in direct costs of patients with schizophrenia across Europe. However, the relative stability of medication costs suggests a need to analyse mechanisms that influence service-specific costs for schizophrenia.

  13. The role of capital costs in decarbonizing the electricity sector

    Science.gov (United States)

    Hirth, Lion; Steckel, Jan Christoph

    2016-11-01

    Low-carbon electricity generation, i.e. renewable energy, nuclear power and carbon capture and storage, is more capital intensive than electricity generation through carbon emitting fossil fuel power stations. High capital costs, expressed as high weighted average cost of capital (WACC), thus tend to encourage the use of fossil fuels. To achieve the same degree of decarbonization, countries with high capital costs therefore need to impose a higher price on carbon emissions than countries with low capital costs. This is particularly relevant for developing and emerging economies, where capital costs tend to be higher than in rich countries. In this paper we quantitatively evaluate how high capital costs impact the transformation of the energy system under climate policy, applying a numerical techno-economic model of the power system. We find that high capital costs can significantly reduce the effectiveness of carbon prices: if carbon emissions are priced at USD 50 per ton and the WACC is 3%, the cost-optimal electricity mix comprises 40% renewable energy. At the same carbon price and a WACC of 15%, the cost-optimal mix comprises almost no renewable energy. At 15% WACC, there is no significant emission mitigation with carbon pricing up to USD 50 per ton, but at 3% WACC and the same carbon price, emissions are reduced by almost half. These results have implications for climate policy; carbon pricing might need to be combined with policies to reduce capital costs of low-carbon options in order to decarbonize power systems.

  14. Estimation of immunization providers' activities cost, medication cost, and immunization dose errors cost in Iraq.

    Science.gov (United States)

    Al-lela, Omer Qutaiba B; Bahari, Mohd Baidi; Al-abbassi, Mustafa G; Salih, Muhannad R M; Basher, Amena Y

    2012-06-01

    The immunization status of children is improved by interventions that increase community demand for compulsory and non-compulsory vaccines, one of the most important interventions related to immunization providers. The aim of this study is to evaluate the activities of immunization providers in terms of activities time and cost, to calculate the immunization doses cost, and to determine the immunization dose errors cost. Time-motion and cost analysis study design was used. Five public health clinics in Mosul-Iraq participated in the study. Fifty (50) vaccine doses were required to estimate activities time and cost. Micro-costing method was used; time and cost data were collected for each immunization-related activity performed by the clinic staff. A stopwatch was used to measure the duration of activity interactions between the parents and clinic staff. The immunization service cost was calculated by multiplying the average salary/min by activity time per minute. 528 immunization cards of Iraqi children were scanned to determine the number and the cost of immunization doses errors (extraimmunization doses and invalid doses). The average time for child registration was 6.7 min per each immunization dose, and the physician spent more than 10 min per dose. Nurses needed more than 5 min to complete child vaccination. The total cost of immunization activities was 1.67 US$ per each immunization dose. Measles vaccine (fifth dose) has a lower price (0.42 US$) than all other immunization doses. The cost of a total of 288 invalid doses was 744.55 US$ and the cost of a total of 195 extra immunization doses was 503.85 US$. The time spent on physicians' activities was longer than that spent on registrars' and nurses' activities. Physician total cost was higher than registrar cost and nurse cost. The total immunization cost will increase by about 13.3% owing to dose errors.

  15. Magellan: Principal Venus science findings

    Science.gov (United States)

    Saunders, R. Stephen

    1993-01-01

    This is a brief summary of the science findings of the Magellan mission, principally based on data from the radar system. Future plans for Magellan include acquisition of high resolution gravity data from a nearly circular orbit and atmospheric drag and occultation experiments. The Magellan science results represent the combined effort of more than 100 Magellan investigators and their students and colleagues. More extensive discussions can be found in the August and October, 1992 issues of the Journal of Geophysical Research, Planets. The Magellan mission's scientific objectives were to provide a global characterization of landforms and tectonic features; to distinguish and understand impact processes; to define and explain erosion, deposition, and chemical processes; and to model the interior density distribution. All but the last objective, which requires new global gravity data, have been accomplished, or we have acquired the data that are required to accomplish them.

  16. Milnacipran: recent findings in depression

    Directory of Open Access Journals (Sweden)

    Guest editors: Stuart Montgomery (London

    2010-08-01

    Full Text Available EDITORIAL FOREWORDPage 1   Milnacipran: recent findings in depression Stuart Montgomery (London, UK and Mike Briley (Castres, France REVIEWSPage 3   Suicidality: risk factors and the effects of antidepressants. The example of parallel reduction of suicidality and other depressive symptoms during treatment with the SNRI, milnacipran Philippe Courtet (Montpellier, FrancePage 9   Treatment of patients with comorbid depression and diabetes with metformin and milnacipran Peter Hofmann (Graz, AustriaPage 17  Antidepressant therapy with milnacipran and venlafaxine Lucilla Mansuy (Toulouse, FrancePage 23  Milnacipran: a unique antidepressant? Siegfried Kasper and Gerald Pail (Vienna, Austria This supplement is based on a symposium that took place at the 9th International Forum on Mood and Anxiety in Monte Carlo in November 2009 and is supported by an unconditional education grant from Pierre Fabre Médicament.

  17. Gene finding in novel genomes

    Directory of Open Access Journals (Sweden)

    Korf Ian

    2004-05-01

    Full Text Available Abstract Background Computational gene prediction continues to be an important problem, especially for genomes with little experimental data. Results I introduce the SNAP gene finder which has been designed to be easily adaptable to a variety of genomes. In novel genomes without an appropriate gene finder, I demonstrate that employing a foreign gene finder can produce highly inaccurate results, and that the most compatible parameters may not come from the nearest phylogenetic neighbor. I find that foreign gene finders are more usefully employed to bootstrap parameter estimation and that the resulting parameters can be highly accurate. Conclusion Since gene prediction is sensitive to species-specific parameters, every genome needs a dedicated gene finder.

  18. Primary thyroid lymphoma: CT findings

    Energy Technology Data Exchange (ETDEWEB)

    Kim, Hyo-Cheol; Han, Moon Hee E-mail: hanmh@radcom.snu.ac.kr; Kim, Keon Ha; Jae, Hwan Jun; Lee, Sang Hyun; Kim, Sam Soo; Kim, Kwang Hyun; Chang, Kee-Hyun

    2003-06-01

    Introduction: To evaluate the computed tomographic (CT) findings of primary thyroid lymphoma. Methods and material: The clinicopathological data and CT images of nine patients with primary thyroid lymphoma were retrospectively reviewed. The CT appearances were classified into three types: type 1, a solitary nodule surrounded by normal thyroid tissue; type 2, multiple nodules in the thyroid, and type 3, a homogeneously enlarged both thyroid glands with a reduced attenuation with or without peripheral thin hyperattenuating thyroid tissue. Results: All patients had a rapidly enlarging thyroid mass and coexistent Hashimoto's thyroiditis. One patient showed type 1 pattern, three type 2, and five type 3. Six patients had homogeneous tumor isoattenuating to surrounding muscles. The tumors had a strong tendency to compress normal remnant thyroid and the surrounding structure without invasion. Conclusion: Primary thyroid lymphoma should be included in the differential diagnosis when old female had a homogeneous thyroidal mass isoattenuating to muscles, which does not invade surrounding structures.

  19. Fundus Findings in Wernicke Encephalopathy

    Directory of Open Access Journals (Sweden)

    Tal Serlin

    2017-07-01

    Full Text Available Wernicke encephalopathy (WE is an acute neuropsychiatric syndrome resulting from thiamine (vitamin B1 deficiency, classically characterized by the triad of ophthalmoplegia, confusion, and ataxia. While commonly associated with chronic alcoholism, WE may also occur in the setting of poor nutrition or absorption. We present a 37-year-old woman who underwent laparoscopic sleeve gastrectomy and presented with visual disturbance with bilateral horizontal nystagmus, confusion, and postural imbalance. Fundus examination revealed bilateral optic disc edema with a retinal hemorrhage in the left eye. Metabolic workup demonstrated thiamine deficiency. Her symptoms resolved after thiamine treatment. This case raises the awareness of the possibility of posterior segment findings in WE, which are underreported in WE.

  20. Finding reliable information about vaccines.

    Science.gov (United States)

    Pineda, Diego; Myers, Martin G

    2011-05-01

    Misinformation about vaccines confuses parents who may delay or refuse vaccines for their children, which places them and others at risk of vaccine-preventable diseases. Many parents do not understand the risks and severity of these diseases but also are unaware that they are uninformed. There are a number of favorable factors available for educating parents about these diseases, their prevention, and how to counter misinformation: most parents are seeking a trusting health care relationship; they want more information; they appreciate guidance; and they are looking for means to validate the information that they find. These factors represent opportunities to enhance confidence in immunization programs by providing parents with the tools that they need.

  1. Arthroscopic findings after shoulder dislocation

    Directory of Open Access Journals (Sweden)

    Medenica Ivica

    2009-01-01

    Full Text Available Background/Aim. Recurrent instability of the shoulder joint is frequently difficult to differentiate from diseased or injured rotator cuff or tendon of the forearm flexor (m. biceps brachii. Shoulder joint arthroscopy has been only recently introduced into instable shoulder joint lesion examination. The aim of this study was to present and analyze an arthroscopic finding on instable shoulder joint in order to determine causes and mechanisms of instability, as well as principles of surgical treatment. Methods. Arthroscopy of the shoulder joint was performed in 158 patients with at least one documented shoulder joint dislocation. These patients were divided into two groups. The group I included the patients with one to three dislocations, while the group II those with more than three dislocations. Preoperative diagnosis was based on anamnestic data and clinical examination using specific tests, and on the diagnosis of shoulder joint using radiography or computed tomography. Results. Out of the total number of the patients 138 (87.34% had injury of the anterior patellar brim, 119 (75.32% had failure of the anterior capsule, 126 (79.75% had compressive cartilage injury of the posterior part of the head of the upper arm bone (Hill-Sachs lesion, 102 (64.56% had insufficiency of glenohumeral tendon, 11 (6.96 had complete cut of the rotator cuff, 23 (14.56% had injury of the posterior patellar brim, 12 (7.59% had injury of the upper anterior-posterior patellar brim (SLAP. Conclusion. According to the obtained results it could be concluded that there is no a unique injury that leads to shoulder joint instability. It is necessary to point out to the significance of anamnesis and clinical examination in making diagnosis. Arthroscopic diagnostics is indicated in clinically unreliable findings as an additional method for determining operative treatment.

  2. Gene finding in the chicken genome

    Directory of Open Access Journals (Sweden)

    Antonarakis Stylianos E

    2005-05-01

    Full Text Available Abstract Background Despite the continuous production of genome sequence for a number of organisms, reliable, comprehensive, and cost effective gene prediction remains problematic. This is particularly true for genomes for which there is not a large collection of known gene sequences, such as the recently published chicken genome. We used the chicken sequence to test comparative and homology-based gene-finding methods followed by experimental validation as an effective genome annotation method. Results We performed experimental evaluation by RT-PCR of three different computational gene finders, Ensembl, SGP2 and TWINSCAN, applied to the chicken genome. A Venn diagram was computed and each component of it was evaluated. The results showed that de novo comparative methods can identify up to about 700 chicken genes with no previous evidence of expression, and can correctly extend about 40% of homology-based predictions at the 5' end. Conclusions De novo comparative gene prediction followed by experimental verification is effective at enhancing the annotation of the newly sequenced genomes provided by standard homology-based methods.

  3. Costing blood products and services.

    Science.gov (United States)

    Wallace, E L

    1991-05-01

    At present, blood centers and transfusion services have limited alternatives for offsetting the ever-rising costs of health care inputs. In the face of current revenue constraints, cost reduction or cost containment through efficiency improvements or service reduction is the principal available means. Such methods ought to be pursued vigorously by blood bankers with the aid of well-designed costing and other physical measurements systems. Experience indicates, however, that blood bankers, in their attempts to reduce or contain costs, are likely to place undue reliance on cost accounting systems as the means of capturing sought-for benefits. Management must learn enough about methods of costing to judge directly the uses and limitations of the information produced. Such understanding begins with recognition that all costs and cost comparisons should be specific to the purpose for which they are developed. No costing procedure is capable of producing measures generally applicable to all management decisions. A measure relevant to a planning decision is unlikely to be appropriate for performance evaluation. Useful comparisons among sets of organizations of costs, or of measures of physical inputs and outputs, require assurance that the methods of measurement employed are the same and that the sets of organizations from which the measures are drawn are reasonably comparable.

  4. Realistic costs of carbon capture

    Energy Technology Data Exchange (ETDEWEB)

    Al Juaied, Mohammed (Harvard Univ., Cambridge, MA (US). Belfer Center for Science and International Affiaris); Whitmore, Adam (Hydrogen Energy International Ltd., Weybridge (GB))

    2009-07-01

    There is a growing interest in carbon capture and storage (CCS) as a means of reducing carbon dioxide (CO2) emissions. However there are substantial uncertainties about the costs of CCS. Costs for pre-combustion capture with compression (i.e. excluding costs of transport and storage and any revenue from EOR associated with storage) are examined in this discussion paper for First-of-a-Kind (FOAK) plant and for more mature technologies, or Nth-of-a-Kind plant (NOAK). For FOAK plant using solid fuels the levelised cost of electricity on a 2008 basis is approximately 10 cents/kWh higher with capture than for conventional plants (with a range of 8-12 cents/kWh). Costs of abatement are found typically to be approximately US$150/tCO2 avoided (with a range of US$120-180/tCO2 avoided). For NOAK plants the additional cost of electricity with capture is approximately 2-5 cents/kWh, with costs of the range of US$35-70/tCO2 avoided. Costs of abatement with carbon capture for other fuels and technologies are also estimated for NOAK plants. The costs of abatement are calculated with reference to conventional SCPC plant for both emissions and costs of electricity. Estimates for both FOAK and NOAK are mainly based on cost data from 2008, which was at the end of a period of sustained escalation in the costs of power generation plant and other large capital projects. There are now indications of costs falling from these levels. This may reduce the costs of abatement and costs presented here may be 'peak of the market' estimates. If general cost levels return, for example, to those prevailing in 2005 to 2006 (by which time significant cost escalation had already occurred from previous levels), then costs of capture and compression for FOAK plants are expected to be US$110/tCO2 avoided (with a range of US$90-135/tCO2 avoided). For NOAK plants costs are expected to be US$25-50/tCO2. Based on these considerations a likely representative range of costs of abatement from CCS

  5. NCHEMS Costing and Data Management System and the Purdue University Cost Study: A Comparison of Narrowly Defined Direct Costs.

    Science.gov (United States)

    Eikenberry, F. L.; Gleason, W. M.

    One critical aspect of costing system methodologies is examined: the effects of average costing by course level on program unit cost. The direct costing methodologies used in two costing systems are compared. One is the internally developed Purdue University Cost Study; the other, the NCHEMS Costing and Data Management System. The comparison…

  6. IMRank: Influence Maximization via Finding Self-Consistent Ranking

    OpenAIRE

    Cheng, Suqi; Shen, Hua-Wei; Huang, Junming; Chen, Wei; Cheng, Xue-Qi

    2014-01-01

    Influence maximization, fundamental for word-of-mouth marketing and viral marketing, aims to find a set of seed nodes maximizing influence spread on social network. Early methods mainly fall into two paradigms with certain benefits and drawbacks: (1)Greedy algorithms, selecting seed nodes one by one, give a guaranteed accuracy relying on the accurate approximation of influence spread with high computational cost; (2)Heuristic algorithms, estimating influence spread using efficient heuristics,...

  7. Capitals Cost and the Investments Actualisation Rate

    Directory of Open Access Journals (Sweden)

    Ion Stancu

    2006-04-01

    Full Text Available In this article, the author has assumed himself an assignment somehow ostentatious but useful, we believe, naming the one to illustrate by means of figures, the influence of both leverage and economic growth over the cost of capital, cost which will be used in capital budgeting. This synthesis is meant to be a forthcoming approach to a later investigation of the problems raised by the estimation of the cost of capital in the specific conditions of both the financial market in Romania and the quality of the economic-financial information, information available for this estimation. The discount rate for an investment project (kinv with a risk equal to the risk undertaken by the enterprise and financed within the firm’s capital structure itself (having the same leverage is equal to the (weighted average cost of capital in the respective risk class (k. Under these circumstances, it is interesting to find out this opportunity cost of capital invested in a medium-sized enterprise: a with investments in rebuilding the productive capacity, all equity financed; b with investments in rebuilding the productive capacity, financed both by equity and debt; c with new investments, all equity financed; d with new investments, financed both by equity and debt. Under these conditions, we estimate the effect of both the leverage and economic growth over the cost of capital (kec and kc to be able to determine in the end the discount rate of the analyzed investment (kinv: for enterprises with only maintaining investments (g = 0, unlevered (U and levered (L; for enterprises with growing investments (g > 0, unlevered (U and levered (L.

  8. Economic costs of diabetes in Saudi Arabia

    Directory of Open Access Journals (Sweden)

    Abdulkarim K Alhowaish

    2013-01-01

    Full Text Available Background: Diabetes imposes a large economic burden on the individual, national healthcare systems, and countries. Objective: To determine the economic impact of diabetes mellitus on Saudi healthcare system, both now and in the future. Materials and Methods: This research study uses a prevalence-based approach that combines the demographics of the population (classified by nationality, sex and age group with and without diagnosed diabetes in 1992 and 2010. The economic impact of diabetes is estimated in this study, using secondary sources of information provided by Ministry of Health, Ministry of Finance and Central Department of Statistics and Information databases. Results: People diagnosed with diabetes, on average, have medical healthcare expenditures that are ten times higher ($3,686 vs. $380 than what expenditures would be in the absence of diabetes. Over 96% of all medical healthcare expenditures attributed to diabetes are incurred by persons of Saudi nationality, with the remaining 4% incurred by persons of non-Saudi nationality. The population age 45-60 incurs 45% of diabetes-attributed costs, with the remaining population under age 15 incurs 3.8%, age 15-44 incurs 27.5%, and age 60 and above incurs 23.8%. Conclusion: The actual national healthcare burden because of diabetes is likely to exceed the $0.87 billion estimated in this study, because it omits the indirect costs associated with diabetes, such as absenteeism, lost productivity from disease-related absenteeism, unemployment from disease-related disability, lost productivity due to early mortality by disease. The social cost of intangibles such as pain and suffering and care provided by non-paid caregivers as well as healthcare system administrative costs, cost of medications, clinician training programs, and research and infrastructure development is also omitted from this research study. Further studies are needed to confirm the present findings and to improve our

  9. Energy cost of creating quantum coherence

    Science.gov (United States)

    Misra, Avijit; Singh, Uttam; Bhattacharya, Samyadeb; Pati, Arun Kumar

    2016-05-01

    We consider physical situations where the resource theories of coherence and thermodynamics play competing roles. In particular, we study the creation of quantum coherence using unitary operations with limited thermodynamic resources. We find the maximal coherence that can be created under unitary operations starting from a thermal state and find explicitly the unitary transformation that creates the maximal coherence. Since coherence is created by unitary operations starting from a thermal state, it requires some amount of energy. This motivates us to explore the trade-off between the amount of coherence that can be created and the energy cost of the unitary process. We also find the maximal achievable coherence under the constraint on the available energy. Additionally, we compare the maximal coherence and the maximal total correlation that can be created under unitary transformations with the same available energy at our disposal. We find that when maximal coherence is created with limited energy, the total correlation created in the process is upper bounded by the maximal coherence, and vice versa. For two-qubit systems we show that no unitary transformation exists that creates the maximal coherence and maximal total correlation simultaneously with a limited energy cost.

  10. How Does the Degree of Variability Affect Bug-Finding?

    DEFF Research Database (Denmark)

    Melo, Jean; Brabrand, Claus; Wasowski, Andrzej

    2016-01-01

    place. The difficulty in reasoning about several configurations is a likely reason why the variability bugs are actually introduced in configurable programs. We hope that the detailed findings presented here will inspire the creation of programmer support tools addressing the challenges faced......Software projects embrace variability to increase adaptability and to lower cost; however, others blame variability for increasing complexity and making reasoning about programs more difficult. We carry out a controlled experiment to quantify the impact of variability on debugging of preprocessor......-based programs. We measure speed and precision for bug finding tasks defined at three different degrees of variability on several subject programs derived from real systems. The results show that the speed of bug finding decreases linearly with the number of features, while effectiveness of finding bugs...

  11. Clinical benefits, costs, and cost-effectiveness of neonatal intensive care in Mexico.

    Directory of Open Access Journals (Sweden)

    Jochen Profit

    Full Text Available BACKGROUND: Neonatal intensive care improves survival, but is associated with high costs and disability amongst survivors. Recent health reform in Mexico launched a new subsidized insurance program, necessitating informed choices on the different interventions that might be covered by the program, including neonatal intensive care. The purpose of this study was to estimate the clinical outcomes, costs, and cost-effectiveness of neonatal intensive care in Mexico. METHODS AND FINDINGS: A cost-effectiveness analysis was conducted using a decision analytic model of health and economic outcomes following preterm birth. Model parameters governing health outcomes were estimated from Mexican vital registration and hospital discharge databases, supplemented with meta-analyses and systematic reviews from the published literature. Costs were estimated on the basis of data provided by the Ministry of Health in Mexico and World Health Organization price lists, supplemented with published studies from other countries as needed. The model estimated changes in clinical outcomes, life expectancy, disability-free life expectancy, lifetime costs, disability-adjusted life years (DALYs, and incremental cost-effectiveness ratios (ICERs for neonatal intensive care compared to no intensive care. Uncertainty around the results was characterized using one-way sensitivity analyses and a multivariate probabilistic sensitivity analysis. In the base-case analysis, neonatal intensive care for infants born at 24-26, 27-29, and 30-33 weeks gestational age prolonged life expectancy by 28, 43, and 34 years and averted 9, 15, and 12 DALYs, at incremental costs per infant of US$11,400, US$9,500, and US$3,000, respectively, compared to an alternative of no intensive care. The ICERs of neonatal intensive care at 24-26, 27-29, and 30-33 weeks were US$1,200, US$650, and US$240, per DALY averted, respectively. The findings were robust to variation in parameter values over wide ranges in

  12. Clinical Benefits, Costs, and Cost-Effectiveness of Neonatal Intensive Care in Mexico

    Science.gov (United States)

    Profit, Jochen; Lee, Diana; Zupancic, John A.; Papile, LuAnn; Gutierrez, Cristina; Goldie, Sue J.; Gonzalez-Pier, Eduardo; Salomon, Joshua A.

    2010-01-01

    Background Neonatal intensive care improves survival, but is associated with high costs and disability amongst survivors. Recent health reform in Mexico launched a new subsidized insurance program, necessitating informed choices on the different interventions that might be covered by the program, including neonatal intensive care. The purpose of this study was to estimate the clinical outcomes, costs, and cost-effectiveness of neonatal intensive care in Mexico. Methods and Findings A cost-effectiveness analysis was conducted using a decision analytic model of health and economic outcomes following preterm birth. Model parameters governing health outcomes were estimated from Mexican vital registration and hospital discharge databases, supplemented with meta-analyses and systematic reviews from the published literature. Costs were estimated on the basis of data provided by the Ministry of Health in Mexico and World Health Organization price lists, supplemented with published studies from other countries as needed. The model estimated changes in clinical outcomes, life expectancy, disability-free life expectancy, lifetime costs, disability-adjusted life years (DALYs), and incremental cost-effectiveness ratios (ICERs) for neonatal intensive care compared to no intensive care. Uncertainty around the results was characterized using one-way sensitivity analyses and a multivariate probabilistic sensitivity analysis. In the base-case analysis, neonatal intensive care for infants born at 24–26, 27–29, and 30–33 weeks gestational age prolonged life expectancy by 28, 43, and 34 years and averted 9, 15, and 12 DALYs, at incremental costs per infant of US$11,400, US$9,500, and US$3,000, respectively, compared to an alternative of no intensive care. The ICERs of neonatal intensive care at 24–26, 27–29, and 30–33 weeks were US$1,200, US$650, and US$240, per DALY averted, respectively. The findings were robust to variation in parameter values over wide ranges in

  13. Exploring the relationship between costs and quality. Does the joint evaluation of costs and quality alter the rankings of Danish hospital departments?

    DEFF Research Database (Denmark)

    Hvenegaard, Anne; Nielsen Arendt, Jacob; Street, Andrew

    2011-01-01

    vascular departments, we estimate fixed effect models for costs (linear) and quality (logistic). We consider two quality measures; mortality and wound complications. To assess whether the joint evaluation of costs and quality affects the ranking of departments, we construct joint confidence regions......OBJECTIVE: The purpose is to evaluate the relationship between costs and quality and to assess whether the joint evaluation of costs and quality affects the ranking of hospital departments relative to comparison based on costs alone. METHODS: Using patient level data for 3,754 patients in six...... for each pair of departmental effects for costs and quality using a bootstrap method and rank departments according to their cost-effectiveness ratio. The findings are used to evaluate a theory of a U-shaped cost/quality relationship. RESULTS: The association between cost and quality differs depending...

  14. MR findings of trigeminal neurinoma

    Energy Technology Data Exchange (ETDEWEB)

    Park, Hong Suk; Han, Moon Hee; Chang, Kee Hyun; Yoo, In Kyu; Kim, Sam Soo; Lee, Kyoung Won; Jung, Hee Won; Yeon, Kyung Mo [Seoul National Univ. College of Medicine, Seoul (Korea, Republic of)

    1997-08-01

    To describe the MRI findings of trigeminal neurinoma. We retrospectively analyzed the MRI findings of 19 patients with trigeminal neurinomas proven by surgery and pathologic examination. Axial T1- and T2-weighted MR images in all patients and gadolinium-enhanced T1-weighted images in 14 patients were obtained at 2.0T(8 cases), 1.5T(6 cases) or 0.5T(5 cases). These were analyzed in terms of tumor size, signal intensity, degree of contrast enhancement, the presence or absence of cystic change and denervation atrophy of the masticator muscles. Clinical manifestations included sensory abnormality or pain(n=12), headache(n=10), impaired visual acuity or diplopia(n=6), hearing loss or tinnitus(n=3), weakness of masticator muscles(n=2), and mass or nasal obstruction(n=2). On MR images, tumor size was seen to average 4.2(range 1.5-6)cm;tumors were located in the posterior cranial fossa(n=8), middle cranial fossa(n=4), ophthalmic nerve(n=2), maxillary nerve(n=1), and mandibular nerve(n=1), and in three cases were dumbbell-shaped and extended into both the middle and posterior cranial fossa. On T1-weighted images, signals were isointense with cortical grey matter, in ten cases(53%), and of low intensity in nine (47%);on T2-weighted images, signals were of high intensity in 15cases(79%) and were isointense in four (21%). Cystic change was seen in 12 cases(63%). After enhancement, all (14/14) the tumors enhanced. Denervation atrophy was seen in nine cases(47%) and all of these involved the trigeminal ganglion or mandibular nerve. A trigeminal neurinoma shows similar signal intensity and enhancement to other cranial neurinomas with a higher incidence of cystic degeneration. Its location and shape are characteristic, and where there is involvement of the trigeminal ganglion or mandibular nerve, denervation atrophy may be seen.

  15. How to Appropriately Extrapolate Costs and Utilities in Cost-Effectiveness Analysis.

    Science.gov (United States)

    Bojke, Laura; Manca, Andrea; Asaria, Miqdad; Mahon, Ronan; Ren, Shijie; Palmer, Stephen

    2017-05-03

    Costs and utilities are key inputs into any cost-effectiveness analysis. Their estimates are typically derived from individual patient-level data collected as part of clinical studies the follow-up duration of which is often too short to allow a robust quantification of the likely costs and benefits a technology will yield over the patient's entire lifetime. In the absence of long-term data, some form of temporal extrapolation-to project short-term evidence over a longer time horizon-is required. Temporal extrapolation inevitably involves assumptions regarding the behaviour of the quantities of interest beyond the time horizon supported by the clinical evidence. Unfortunately, the implications for decisions made on the basis of evidence derived following this practice and the degree of uncertainty surrounding the validity of any assumptions made are often not fully appreciated. The issue is compounded by the absence of methodological guidance concerning the extrapolation of non-time-to-event outcomes such as costs and utilities. This paper considers current approaches to predict long-term costs and utilities, highlights some of the challenges with the existing methods, and provides recommendations for future applications. It finds that, typically, economic evaluation models employ a simplistic approach to temporal extrapolation of costs and utilities. For instance, their parameters (e.g. mean) are typically assumed to be homogeneous with respect to both time and patients' characteristics. Furthermore, costs and utilities have often been modelled to follow the dynamics of the associated time-to-event outcomes. However, cost and utility estimates may be more nuanced, and it is important to ensure extrapolation is carried out appropriately for these parameters.

  16. The Cost of Enforcing Building Energy Codes: Phase 1

    Energy Technology Data Exchange (ETDEWEB)

    Williams, Alison [Lawrence Berkeley National Lab. (LBNL), Berkeley, CA (United States); Vine, Ed [Lawrence Berkeley National Lab. (LBNL), Berkeley, CA (United States); Price, Sarah [Lawrence Berkeley National Lab. (LBNL), Berkeley, CA (United States); Sturges, Andrew [Lawrence Berkeley National Lab. (LBNL), Berkeley, CA (United States); Rosenquist, Greg [Lawrence Berkeley National Lab. (LBNL), Berkeley, CA (United States)

    2013-04-01

    The purpose of this literature review is to summarize key findings regarding the costs associated with enforcing building energy code compliance—primarily focusing on costs borne by local government. The review takes into consideration over 150 documents that discuss, to some extent, code enforcement. This review emphasizes those documents that specifically focus on costs associated with energy code enforcement. Given the low rates of building energy code compliance that have been reported in existing studies, as well as the many barriers to both energy code compliance and enforcement, this study seeks to identify the costs of initiatives to improve compliance and enforcement. Costs are reported primarily as presented in the original source. Some costs are given on a per home or per building basis, and others are provided for jurisdictions of a certain size. This literature review gives an overview of state-based compliance rates, barriers to code enforcement, and U.S. Department of Energy (DOE) and key stakeholder involvement in improving compliance with building energy codes. In addition, the processes and costs associated with compliance and enforcement of building energy codes are presented. The second phase of this study, which will be presented in a different report, will consist of surveying 34 experts in the building industry at the national and state or local levels in order to obtain additional cost information, building on the findings from the first phase, as well as recommendations for where to most effectively spend money on compliance and enforcement.

  17. Restoration ecology: two-sex dynamics and cost minimization.

    Directory of Open Access Journals (Sweden)

    Ferenc Molnár

    Full Text Available We model a spatially detailed, two-sex population dynamics, to study the cost of ecological restoration. We assume that cost is proportional to the number of individuals introduced into a large habitat. We treat dispersal as homogeneous diffusion in a one-dimensional reaction-diffusion system. The local population dynamics depends on sex ratio at birth, and allows mortality rates to differ between sexes. Furthermore, local density dependence induces a strong Allee effect, implying that the initial population must be sufficiently large to avert rapid extinction. We address three different initial spatial distributions for the introduced individuals; for each we minimize the associated cost, constrained by the requirement that the species must be restored throughout the habitat. First, we consider spatially inhomogeneous, unstable stationary solutions of the model's equations as plausible candidates for small restoration cost. Second, we use numerical simulations to find the smallest rectangular cluster, enclosing a spatially homogeneous population density, that minimizes the cost of assured restoration. Finally, by employing simulated annealing, we minimize restoration cost among all possible initial spatial distributions of females and males. For biased sex ratios, or for a significant between-sex difference in mortality, we find that sex-specific spatial distributions minimize the cost. But as long as the sex ratio maximizes the local equilibrium density for given mortality rates, a common homogeneous distribution for both sexes that spans a critical distance yields a similarly low cost.

  18. VISIBLE COSTS AND HIDDEN COSTS IN THE BAKING INDUSTRY

    Directory of Open Access Journals (Sweden)

    Criveanu Maria

    2013-04-01

    Full Text Available Hidden costs are present in the activity of any company, hardly identified in the traditional administrative accounting. The high levels of the hidden costs and their unknown presence have serious consequences on the decisions made by the managers. This paper aims at presenting some aspects related to the hidden costs that occur in the activity of the companies in the baking industry and the possibilities to reduce their level.

  19. Tapping Transaction Costs to Forecast Acquisition Cost Breaches

    Science.gov (United States)

    2016-01-01

    management , survival analysis  lead image by Diane Fleischer 58 Controlling cost growth for a major defense acquisition program (MDAP) has been...directing and controlling a totally integrated engineering effort of a system or program.” Program management is defined as “the business and...56 Defense ARJ, January 2016, Vol. 23 No. 1 : 56–76 TAPPING Transaction Costs to Forecast Acquisition COST BREACHES Laura E. Armey and Diana I

  20. Activity-based costing saves on supply distribution costs.

    Science.gov (United States)

    1997-10-01

    Activity-based costing is coming, but is your organization ready? A few pioneering hospitals are already reaping the operational and economic benefits of activity-based costing in their materials management, and now the VHA purchasing alliance is offering this costing option to its 1,200 hospital members. The concept is simple, so why aren't there more takers? Here are the details on this pragmatic pricing approach that could save your facility plenty.

  1. VISIBLE COSTS AND HIDDEN COSTS IN THE BAKING INDUSTRY

    OpenAIRE

    Criveanu Maria; Ţaicu Marian

    2013-01-01

    Hidden costs are present in the activity of any company, hardly identified in the traditional administrative accounting. The high levels of the hidden costs and their unknown presence have serious consequences on the decisions made by the managers. This paper aims at presenting some aspects related to the hidden costs that occur in the activity of the companies in the baking industry and the possibilities to reduce their level.

  2. Implications of Transaction Costs for Acquisition Program Cost Breaches

    Science.gov (United States)

    2013-06-01

    Government. IRB Protocol number ____N/A____. 12a. DISTRIBUTION / AVAILABILITY STATEMENT Approved for public release; distribution is unlimited 12b...purchasing price for the home (bargaining and decision costs). Last, if the home was purchased using money that was borrowed from a mortgage lender , the...not significantly affect the ability of an MDAP to operate within its approved financial constraints as measured by cost breaches. B. DATA The cost

  3. MR findings in intralabyrinthine schwannomas

    Energy Technology Data Exchange (ETDEWEB)

    Montague, Mary-Louise; Kishore, Ameet; Hadley, Donald M.; O' Reilly, Brian

    2002-05-01

    AIM: Intralabyrinthine schwannomas (ILS) are rare benign tumours. They are not always recognized on routine magnetic resonance imaging (MRI). We aimed to study the clinical presentation and MRI findings in our patients with ILS. MATERIALS AND METHODS: Retrospective analysis of patients with vestibular schwannomas treated at this center. RESULTS: Of 144 vestibular schwannomas studied at this centre, three patients had an ILS. The most common presenting symptoms were unilateral hearing loss, tinnitus and vertigo. Two patients demonstrated a progressive sensorineural hearing loss (SNHL). The third patient had a severe SNHL at presentation. MRI enhanced with contrast medium was positive in the two patients with progressive SNHL and negative in the patient with the severe SNHL. CONCLUSION: This series demonstrates the ability of MRI to identify schwannomas filling the labyrinth, and also its inability to identify extremely small ILS. It underlines the importance of sending the cristae of patients undergoing labyrinthectomy for presumed Meniere's disease for histological examination. Montague, M.-L. et al. (2002)

  4. Sonographic Findings of Human Fascioliasis

    Directory of Open Access Journals (Sweden)

    F. Mansour Ghanaei

    2006-08-01

    Full Text Available Background/Objective: Ultrasonography is an imaging modality which is easy to use and less expensive than other imaging methods. It is becoming more widely available in regions of the world where Fasciola hepatica infestation is prevalent. In this report, we described the sonographic findings of hepatic lesions in patients with fascioliasis. Patients and Methods: In this cross-sectional study, 248 patients with confirmed hepatic fascioliasis from Guilan province who were referred by internists or infectious disease specialists to private sonographic offices were studied. Abdominal sonography was performed in supine and left decubitus positions using an Aloka 288 scanner and a 3.5 MHz transducer. Results: Out of 176 hepatobiliary involvement, the right lobe of liver and the periportal area with echoic or hypoechoic lesions, had the most involvement (45.2%. There were lesions in the gallbladder of 34 (13.7% and biliary tracts of 17 (7% patients. There was coincident in-volvement of both liver and biliary tracts in 13 (5.2% patients. Conclusion: Sonography is a useful method to confirm hepatobiliary lesions in human fascio-liasis and can facilitate the diagnosis of this condition, particularly in areas where it is endemic.

  5. CT findings of osteogenesis imperfecta

    Energy Technology Data Exchange (ETDEWEB)

    Kojo, Nobuto; Otsuru, Katsuyasu; Lee, Soichi; Takagi, Shigeyuki; Shigemori, Minoru.

    1987-08-01

    Two cases of osteogenesis imperfecta found in one family (father and daughter) are reported, and the CT findings are described. Case 1 is a 58-year-old man who fell and struck his head at home on November 10, 1984. He was transferred to Omuta City Hospital when he became semicomatose and decerebrate posturing was noted. His family history revealed 8 persons with osteogenesis imperfecta. A skull X-ray film showed a large skull vault, many wormian bones at the lambdoid suture, platybasia, and a basilar impression. A CT scan demonstrated a right acute subdural hematoma, while the bone image showed well-developed mastoid air cells and a skull deformity characteristic of osteogenesis imperfecta. He had an emergency operation, and a 170-gr clot was successfully evacuated. A postoperative CT scan demonstrated brain atrophy, possibly present before head trauma. Case 2 is the daughter of Case 1 (a 27-year-old woman). She also showed characteristic neuroradiological manifestations on a plain skull film and on a CT scan. A basilar impression and platybasia were also demonstrated. In this report, the possible mechanism of the production of a traumatic acute subdural hematoma is also discussed.

  6. MRI in insulinomas; Preliminary findings

    Energy Technology Data Exchange (ETDEWEB)

    Liessi, Guido (Ospedale Civile, Castelfranco Veneto (Italy). Servizio di Radiologia); Pasquali, Claudio; Alfano D' Andrea, Alfonso; Pedrazzoli, Sergio (Padova Universita, I Cattedra di: Patologia Speciale Chirurgica (Italy). Istituto di Clinica Chirurgica); Scandellari, Cesare (Padova Universita, Cattedra di Medicina Interna V (Italy). Istituto di Semeiotica Medica)

    After establishing the diagnosis of an insulinoma, most surgeons prefer preoperative localization. Selective arteriography is usually considered the gold standard for this purpose. Recently, computed tomography (CT) and preoperative US have contended the role to angiography. MRI has been used in few cases of endocrine pancreatic tumors, and its role in this particular field has to be defined. Between November 1988-September 1990 7 adult patients who had undergone surgery were evaluated. Eight tumors were resected in 6 patients who were cured; in an 18-year-old woman surgical treatment was unsuccessful. Arterio-graphy, CT, preoperative US, MRI and intraoperative US detected 2, 6, 6, 5 and 6 tumors respectively. Two insulinomas (0.2 and 0.7 cm) were found at histologic examination in resected specimen. The ability of intra-operative US and careful surgical exploration to resolve more than 90 percent of cases makes the preoperative use of arteriography and CT questionable value. If further experience confirms these findings, US and MRI may suffice. (author). 13 refs.; 3 figs.; 1 tab.

  7. Neuroimaging findings in primary insomnia.

    Science.gov (United States)

    O'Byrne, J N; Berman Rosa, M; Gouin, J-P; Dang-Vu, T T

    2014-10-01

    State-of-the-art neuroimaging techniques have accelerated progress in the study and understanding of sleep in humans. Neuroimaging studies in primary insomnia remain relatively few, considering the important prevalence of this disorder in the general population. This review examines the contribution of functional and structural neuroimaging to our current understanding of primary insomnia. Functional studies during sleep provided support for the hyperarousal theory of insomnia. Functional neuroimaging also revealed abnormalities in cognitive and emotional processing in primary insomnia. Results from structural studies suggest neuroanatomical alterations in primary insomnia, mostly in the hippocampus, anterior cingulate cortex and orbitofrontal cortex. However, these results are not well replicated across studies. A few magnetic resonance spectroscopy studies revealed abnormalities in neurotransmitter concentrations and bioenergetics in primary insomnia. The inconsistencies among neuroimaging findings on insomnia are likely due to clinical heterogeneity, differences in imaging and overall diversity of techniques and designs employed. Larger samples, replication, as well as innovative methodologies are necessary for the progression of this perplexing, yet promising area of research. Copyright © 2014 Elsevier Masson SAS. All rights reserved.

  8. Advanced Fuel Cycle Cost Basis

    Energy Technology Data Exchange (ETDEWEB)

    D. E. Shropshire; K. A. Williams; W. B. Boore; J. D. Smith; B. W. Dixon; M. Dunzik-Gougar; R. D. Adams; D. Gombert; E. Schneider

    2008-03-01

    This report, commissioned by the U.S. Department of Energy (DOE), provides a comprehensive set of cost data supporting a cost analysis for the relative economic comparison of options for use in the Advanced Fuel Cycle Initiative (AFCI) Program. The report describes the AFCI cost basis development process, reference information on AFCI cost modules, a procedure for estimating fuel cycle costs, economic evaluation guidelines, and a discussion on the integration of cost data into economic computer models. This report contains reference cost data for 25 cost modules—23 fuel cycle cost modules and 2 reactor modules. The cost modules were developed in the areas of natural uranium mining and milling, conversion, enrichment, depleted uranium disposition, fuel fabrication, interim spent fuel storage, reprocessing, waste conditioning, spent nuclear fuel (SNF) packaging, long-term monitored retrievable storage, near surface disposal of low-level waste (LLW), geologic repository and other disposal concepts, and transportation processes for nuclear fuel, LLW, SNF, transuranic, and high-level waste.

  9. Advanced Fuel Cycle Cost Basis

    Energy Technology Data Exchange (ETDEWEB)

    D. E. Shropshire; K. A. Williams; W. B. Boore; J. D. Smith; B. W. Dixon; M. Dunzik-Gougar; R. D. Adams; D. Gombert; E. Schneider

    2009-12-01

    This report, commissioned by the U.S. Department of Energy (DOE), provides a comprehensive set of cost data supporting a cost analysis for the relative economic comparison of options for use in the Advanced Fuel Cycle Initiative (AFCI) Program. The report describes the AFCI cost basis development process, reference information on AFCI cost modules, a procedure for estimating fuel cycle costs, economic evaluation guidelines, and a discussion on the integration of cost data into economic computer models. This report contains reference cost data for 25 cost modules—23 fuel cycle cost modules and 2 reactor modules. The cost modules were developed in the areas of natural uranium mining and milling, conversion, enrichment, depleted uranium disposition, fuel fabrication, interim spent fuel storage, reprocessing, waste conditioning, spent nuclear fuel (SNF) packaging, long-term monitored retrievable storage, near surface disposal of low-level waste (LLW), geologic repository and other disposal concepts, and transportation processes for nuclear fuel, LLW, SNF, transuranic, and high-level waste.

  10. Advanced Fuel Cycle Cost Basis

    Energy Technology Data Exchange (ETDEWEB)

    D. E. Shropshire; K. A. Williams; W. B. Boore; J. D. Smith; B. W. Dixon; M. Dunzik-Gougar; R. D. Adams; D. Gombert

    2007-04-01

    This report, commissioned by the U.S. Department of Energy (DOE), provides a comprehensive set of cost data supporting a cost analysis for the relative economic comparison of options for use in the Advanced Fuel Cycle Initiative (AFCI) Program. The report describes the AFCI cost basis development process, reference information on AFCI cost modules, a procedure for estimating fuel cycle costs, economic evaluation guidelines, and a discussion on the integration of cost data into economic computer models. This report contains reference cost data for 26 cost modules—24 fuel cycle cost modules and 2 reactor modules. The cost modules were developed in the areas of natural uranium mining and milling, conversion, enrichment, depleted uranium disposition, fuel fabrication, interim spent fuel storage, reprocessing, waste conditioning, spent nuclear fuel (SNF) packaging, long-term monitored retrievable storage, near surface disposal of low-level waste (LLW), geologic repository and other disposal concepts, and transportation processes for nuclear fuel, LLW, SNF, and high-level waste.

  11. Managing Hidden Costs of Offshoring

    DEFF Research Database (Denmark)

    Larsen, Marcus M.; Pedersen, Torben

    2014-01-01

    This chapter investigates the concept of the ‘hidden costs’ of offshoring, i.e. unexpected offshoring costs exceeding the initially expected costs. Due to the highly undefined nature of these costs, we position our analysis towards the strategic responses of firms’ realisation of hidden costs. In......-by-doing process, where hidden costs motivate firms and their employees to search for new and better knowledge on how to successfully manage the organisation. We illustrate this thesis based on the case of the LEGO Group.......This chapter investigates the concept of the ‘hidden costs’ of offshoring, i.e. unexpected offshoring costs exceeding the initially expected costs. Due to the highly undefined nature of these costs, we position our analysis towards the strategic responses of firms’ realisation of hidden costs....... In this regard, we argue that a major response to the hidden costs of offshoring is the identification and utilisation of strategic mechanisms in the organisational design to eventually achieving system integration in a globally dispersed and disaggregated organisation. This is heavily moderated by a learning...

  12. Cost-effectiveness analysis and innovation.

    Science.gov (United States)

    Jena, Anupam B; Philipson, Tomas J

    2008-09-01

    While cost-effectiveness (CE) analysis has provided a guide to allocating often scarce resources spent on medical technologies, less emphasis has been placed on the effect of such criteria on the behavior of innovators who make health care technologies available in the first place. A better understanding of the link between innovation and cost-effectiveness analysis is particularly important given the large role of technological change in the growth in health care spending and the growing interest of explicit use of CE thresholds in leading technology adoption in several Westernized countries. We analyze CE analysis in a standard market context, and stress that a technology's cost-effectiveness is closely related to the consumer surplus it generates. Improved CE therefore often clashes with interventions to stimulate producer surplus, such as patents. We derive the inconsistency between technology adoption based on CE analysis and economic efficiency. Indeed, static efficiency, dynamic efficiency, and improved patient health may all be induced by the cost-effectiveness of the technology being at its worst level. As producer appropriation of the social surplus of an innovation is central to the dynamic efficiency that should guide CE adoption criteria, we exemplify how appropriation can be inferred from existing CE estimates. For an illustrative sample of technologies considered, we find that the median technology has an appropriation of about 15%. To the extent that such incentives are deemed either too low or too high compared to dynamically efficient levels, CE thresholds may be appropriately raised or lowered to improve dynamic efficiency.

  13. Cost-effective nursing practice: cost-awareness and empowerment.

    Science.gov (United States)

    Fisher, P

    1993-12-01

    Cost-effective nursing practice is essential to succeed today as resources allocated to health care are declining. Realizing that any change poses a threat to our security, it is imperative that stakeholders be permitted to participate in decision-making processes affecting their work. An honest, open exchange of ideas towards cost-effective practices should be encouraged. Cost-effective behaviours are influenced significantly by negative attitudes with regard to loss of human resources, increased workload, and potential pay cuts. This article describes innovative strategies which could promote successful cost-effective nursing practice, including working smarter, not working harder. Topics addressed are attitude, awareness and empowerment.

  14. Justifying Environmental Cost Allocation in a Multiple Product Firm: A Case Study

    Directory of Open Access Journals (Sweden)

    Collins C. Ngwakwe

    2009-12-01

    Full Text Available This case study examines the effect of environmental cost allocation on production cost and the outcome for environmental management decisions. Using a revised cost allocation – referred to in this paper as environmental cost allocation – the paper contrasts overhead allocation between traditional cost allocation and environmental cost allocation. In addition, production cost derived from the traditional allocation of waste cost is compared with the revised environmental cost allocation. Findings indicate that a revised environmental cost allocation discloses more accurate overhead cost and hence production cost; and that management is motivated to make informed environmental management decisions if a product related environmental cost is made to reflect in the production cost of the polluting product. The paper highlights the practical significance of objective environmental cost allocation on corporate waste management, which thus creates a valuable awareness on the part of the management and accountants of firms in developing countries for the need to fine-tune the dominant traditional costing system. It also suggests avenues for further research to examine the impact of costing systems on environmental investments.

  15. Costs of Globalization

    Directory of Open Access Journals (Sweden)

    Farrukh Nawaz Kayani

    2012-12-01

    Full Text Available Globalization has both costs and benefits. In this paper we would focus upon one of the damages of globalization to China. It is said that inward FDI replaces local domestic capabilities in import-substitution countries. In the case of China the Chinese domesticindustries are lacking technological innovations because of heavy reliance upon FDI. Most of the Chinese exports of electronics are carried under FDI whereas in Korea and Japan they are indigenously-driven. In 1960s, Korea received foreign capital in the formof loans but it denied the entrance to foreign firms. Korea followed the Japanese model by quickly mastering the foreign technology rather than letting foreign firms to establish local subsidiaries and to decide the speed and scope of technology diffusion. Korea andJapan adopted the techno-nationalist policies for attaining autonomous domestic innovated industries. By restricting FDI, Korea and Japan were able to maintain their management independent of Multi-National Companies. In this paper we would try to analyze that whether China’s policy of reliance upon FDI is a success or a debacle by comparing it with Korea and Japan.

  16. Where did the money go? The cost and performance of the largest commercial sector DSM program

    Energy Technology Data Exchange (ETDEWEB)

    Eto, J.; Kito, S.; Shown, L.; Sonnenblick, R.

    1995-12-01

    We calculate the total resource cost (TRC) of energy savings for 40 of the largest 1992 commercial sector DSM programs. The calculation includes the participating customer`s cost contribution to energy saving measures and all utility costs, including incentives received by customers, program administrative and overhead costs, measurement and evaluation costs, and shareholder incentives paid to the utility. All savings are based on post-program savings evaluations. We find that, on a savings-weighted basis, the programs have saved energy at a cost of 3.2 {cents}/kWh. Taken as a whole, the programs have been highly cost effective when compared to the avoided costs faced by the utilities when the programs were developed. We investigate reasons for differences in program costs and examine uncertainties in current utility practices for reporting costs and evaluating savings.

  17. 78 FR 40665 - Cost Accounting Standards: CAS 413 Pension Adjustments for Extraordinary Events

    Science.gov (United States)

    2013-07-08

    ... BUDGET Office of Federal Procurement Policy 48 CFR Part 9904 Cost Accounting Standards: CAS 413 Pension Adjustments for Extraordinary Events AGENCY: Cost Accounting Standards Board, Office of Federal Procurement... Policy (OFPP), Cost Accounting Standards (CAS) Board, is conducting fact-finding for the development of...

  18. The Role of Activity Based Costing (ABC) in Educational Support Services: A White Paper.

    Science.gov (United States)

    Edds, Daniel B.

    Many front-line managers who are assuming more financial responsibility for their organizations find traditional cost accounting inadequate for their needs and are turning to Activity Based Costing (ABC). ABC is not a financial reporting system to serve the needs of regulatory agencies, but a tool that tracks costs from the general ledger…

  19. Pollution! Find a STEM solution!

    Science.gov (United States)

    Takač, Danijela; Moćan, Marina

    2016-04-01

    Primary and secondary school Pantovčak is an innovative school in downtown Zagreb, Croatia. The school is involved in many projects concerning STEM education. Pollution! Find a STEM solution! is a two year long cross-curricular project that grew out of identified need to develop STEM and ICT skills more. Pisa results make evident that students' knowledge is poor and motivation for math and similar subjects is low. Implying priorities of European Commission, like e-learning, raises motivation and also develops basic skills and improves knowledge in science, math, physic, ICT. Main objectives are to increase students' interest in STEM education and careers and introduce them to all available new trends in technology, engineering and science in their region by visiting clean technology industries and strengthening links with them, to introduce some future digital jobs and prepare students for rapid technological changes by integrating ICT into classroom practice more, to highlight the importance of global environmental issues and improve the knowledge in the areas of sustainable development and renewable energy, to develop collaborative partnership between schools and the wider community in formal, non-formal and informal learning, to support multilingualism by publishing Open Educational Resources in 8 different languages and to strengthen the professional profile of the teaching profession. The project brings together 231 teachers and 2729 students from five different European countries in learning to think globally and work on activities that contribute to the community's well-being. There are altogether 33 activities, divided in 4 categories. STEM activities are focused on students building the devices for measuring air, light and noise pollution in their school and homes. They use the scientific method to analyze the data and compare the results with their peers to find a solution. Eskills, digital literacy and digital jobs are focused on introducing career

  20. Skin Findings in Williams Syndrome

    Science.gov (United States)

    Kozel, Beth A.; Bayliss, Susan J.; Berk, David R.; Waxler, Jessica L; Knutsen, Russell H.; Danback, Joshua R.; Pober, Barbara R.

    2014-01-01

    Previous examination in a small number of individuals with Williams syndrome (also referred to as Williams-Beuren syndrome) has shown subtly softer skin and reduced deposition of elastin, an elastic matrix protein important in tissue recoil. No quantitative information about skin elasticity in individuals with Williams syndrome is available; nor has there been a complete report of dermatologic findings in this population. To fill this knowledge gap, 94 patients with Williams syndrome aged 7-50 years were recruited as part of the Skin and Vascular Elasticity (WS-SAVE) study. They underwent either a clinical dermatologic assessment by trained dermatologists (2010 WSA family meeting) or measurement of biomechanical properties of the skin with the DermaLab™ suction cup (2012 WSA family meeting). Clinical assessment confirmed that soft skin is common in this population (83%), as is premature graying of the hair (80% of those 20 years or older), while wrinkles (92%) and abnormal scarring (33%) were detected in larger than expected proportions. Biomechanical studies detected statistically significant differences in dP (the pressure required to lift the skin), dT (the time required to raise the skin through a prescribed gradient), VE (viscoelasticity) and E (Young’s modulus) relative to matched controls. The RT (retraction time) also trended longer but was not significant. The biomechanical differences noted in these patients did not correlate with the presence of vascular defects also attributable to elastin insufficiency (vascular stiffness, hypertension, and arterial stenosis) suggesting the presence of tissue specific modifiers that modulate the impact of elastin insufficiency in each tissue. PMID:24920525

  1. CT findings of pancreatic disease

    Energy Technology Data Exchange (ETDEWEB)

    Lee, Mi Sook; Park, In Sook; Jeon, Doo Sung; Kim, Hong Soo; Rhee, Hak Song [Presbyterian Medical Center, Jeonju (Korea, Republic of); Won, Jong Jin [College of Medicine, Wonkwang University, Iri (Korea, Republic of)

    1988-02-15

    CT was found to be a reliable, often specific, and noninvasive method for detecting pancreatic diseases. In a study of pancreatic lesions, 37 cases having satisfactory operative and histological proofs were analyzed by CT at PMC from Jan. 1986 to Oct. 1987. The results were as following: 1. Male:female is 26:11. 2. The incidence of pancreatic disease were as follows: 1) Pancreatic cancer:21 cases (56%) a.Head:12 cases b.Body:4 cases c.Tail:1 case d.Body and tail:1 case e.Uncinate process:2 cases f.Entire pancreas: 1 case 2) Acute pancreatitis: 6 cases (16%) 3) Chronic pancreatitis:5 cases (14%) 3. The characteristic CT findings: 1) 100% of pancreatic head cancer showed focal mass or alteration of pancreatic head contour and biliary tree dilatation, and 33% (7/12) fat line obliteration. 2) All of other pancreatic cancer except head appeared as focal mass or contour alteration and fat line obliteration. 3) Total 6 cases of acute pancreatitis showed that 5 cases diffuse enlargement of pancreas, 3 fluid collection (2 cases:left anterior pararenal and posterior pararenal space and lesser sac, 1 case:only pancreas body) and 1 case abscess formation. 4) Total 5 cases of chronic pancreatitis revealed diffuse enlargement 2 cases and atrophy 1 case, pancreatic ductal dilatation 3 cases, calcification 2 cases, and biliary tree dilatation with CBD tapering appearance 1 case. 5) All cases of pseudocysts were well marginated cystic lesions that located at head in 3 cases and tail 3 cases, and 4 cases were well defined pure cystic masses but 1 case was well capsulated cyst with multiple internal septation.

  2. Post-therapeutic imaging findings

    Energy Technology Data Exchange (ETDEWEB)

    Pollice, Saverio, E-mail: saveriopollice@hotmail.it [Department of Radiology and Neuroradiology, “L. Bonomo Hospital”, 76123 Andria, BT (Italy); Muto, Mario, E-mail: mutomar@tiscali.it [Department of Neuroradiology, “Cardarelli Hospital”, Naples (Italy); Scarabino, Tommaso, E-mail: tscarabino@hotmail.com [Department of Radiology and Neuroradiology, “L. Bonomo Hospital”, 76123 Andria, BT (Italy)

    2015-05-15

    Highlights: • This study is the result of collaboration between neuroradiologists and neurosurgeons. • Comparison between neuroimaging techniques to better evaluate the complications after treatment of the spin. • Evaluation of the imaging features of complications and definition of follow-up. - Abstract: Any surgical approach modifies the normal anatomical and functional arrangement of the segmental spine which is aimed, therefore image interpretation cannot ignore a correct set of knowledge in the field of anatomy, pathophysiology, drug compliance, interventional radiology and surgery. Neuroradiological imaging has an important role before surgery to direct the surgeon or interventional radiologist during the operation, both in post-surgery, where imaging examination can rightly evaluate properties and effects of the treatment and can detect potential complications as infections, abscess, bleeding, exuberant scar, mobilization and rupture of devices. The available methods of imaging are the X-rays (XR) made at least in two projections, Computed Tomography (CT) with MPR (multiplanar) and VR (volume rendering) reconstruction, and Magnetic Resonance (MR), often performed before and after contrast media injection. Imaging assessment of spine after surgery is complex and depends upon several factors, including surgical procedures and disease for which it was performed; biomechanical of the underlying cortical and cancellous bone findings; conditions of muscles, intervertebral disk and ligaments; time since surgery procedures; duration and nature of the post-surgical syndrome. Depending upon several factors, one or a combination of complementary imaging modalities (X-rays, Computed Tomography, Magnetic Resonance) may be required to evaluate effectiveness of the treatment; to demonstrate any clinically relevant abnormality at the treated region and adjacent structures (complications such as inflammation, abscesses, bleeding and misplacement of the device); to

  3. Post-therapeutic imaging findings.

    Science.gov (United States)

    Pollice, Saverio; Muto, Mario; Scarabino, Tommaso

    2015-05-01

    Any surgical approach modifies the normal anatomical and functional arrangement of the segmental spine which is aimed, therefore image interpretation cannot ignore a correct set of knowledge in the field of anatomy, pathophysiology, drug compliance, interventional radiology and surgery. Neuroradiological imaging has an important role before surgery to direct the surgeon or interventional radiologist during the operation, both in post-surgery, where imaging examination can rightly evaluate properties and effects of the treatment and can detect potential complications as infections, abscess, bleeding, exuberant scar, mobilization and rupture of devices. The available methods of imaging are the X-rays (XR) made at least in two projections, Computed Tomography (CT) with MPR (multiplanar) and VR (volume rendering) reconstruction, and Magnetic Resonance (MR), often performed before and after contrast media injection. Imaging assessment of spine after surgery is complex and depends upon several factors, including surgical procedures and disease for which it was performed; biomechanical of the underlying cortical and cancellous bone findings; conditions of muscles, intervertebral disk and ligaments; time since surgery procedures; duration and nature of the post-surgical syndrome. Depending upon several factors, one or a combination of complementary imaging modalities (X-rays, Computed Tomography, Magnetic Resonance) may be required to evaluate effectiveness of the treatment; to demonstrate any clinically relevant abnormality at the treated region and adjacent structures (complications such as inflammation, abscesses, bleeding and misplacement of the device); to assist the interventional radiologist or surgeon in deciding if is necessary intervene again, in which nature and in which vertebral level(s).

  4. CT findings of acoustic neuroma

    Energy Technology Data Exchange (ETDEWEB)

    Sim, Do Choul; Lee, Jae Mun; Shinn, Kyung Sub; Bahk, Yong Whee [Catholic Univ., Seoul (Korea, Republic of)

    1987-10-15

    Computed Tomography (CT) is very accurate in evaluating the location, size, shape and extension of acoustic neuroma. We analysed CT findings of 23 acoustic neuromas seen at Department of Radiology, Kangnam St. Mary's Hospital, Catholic University Medical College during the period of from January 1981 to June 1987. 1. Five (22%) were men and 18 (78%) were women with the high incidence occurring in the 4th and 5th decades. 2. Twenty two cases were diagnosed satisfactorily by CT examinations which included axial, coronal and reconstruction images. One with the smallest dimension of 8 mm in diameter could not be detected by the conventional CT scan. But is could be seen after metrizamide cisternography. mean size of the tumor masses was estimated 3.6 cm in diameter. 3. The shape of the tumor was oval in 50%, round in 27% and lobulated in 23%. The masses were presented as hypodense in 50%, isodense in 32% and hyperdense in 18%. All tumors were extended from the internal acoustic and toward the cerebellopontine angle. The internal acoustic canal was widened in 77%. Hydrocephalus was associated in 45%. Widening of cerebellopontine angle cistern was noted in 50%. 4. After contrast infusion the tumors were enhanced markedly in 45%, moderately in 32% and mildly in 23%. The enhanced pattern was homogeneous in 41%, mixed in 41% and rim in 18%. The margin of the tumors was sharply defined in 82%. The tumors were attached to the petrous bone with acute angle in 73%. Cystic change within the tumor was found in 27%. The peritumoral edema was noted in 45%. In conclusion, CT is of most effective modalities to evaluate size, shape, extent and internal architecture of acoustic neuroma as well as relationship with adjacent anatomic structures including the internal acoustic canal.

  5. Mars Observer's costly solitude

    Science.gov (United States)

    Travis, John

    1993-09-01

    An evaluation is presented of the ramifications of the loss of contact with the Mars Observer spacecraft in August, 1993; the Observer constituted the first NASA mission to Mars in 17 years. It is noted that most, if not all of the scientists involved with the mission will have to find alternative employment within 6 months. The loss of the Observer will leave major questions concerning the geologic history of Mars, and its turbulent atmospheric circulation, unanswered. A detailed account of the discovery of the loss of communications, the unsuccessful steps taken to rectify the problem, and the financial losses incurred through the failure of the mission, are also given.

  6. Cost analysis of the surgical treatment of fractures of the proximal humerus: an evaluation of the determinants of cost and comparison of the institutional cost of treatment with the national tariff.

    Science.gov (United States)

    Sabharwal, S; Carter, A W; Rashid, A; Darzi, A; Reilly, P; Gupte, C M

    2016-02-01

    The aims of this study were to estimate the cost of surgical treatment of fractures of the proximal humerus using a micro-costing methodology, contrast this cost with the national reimbursement tariff and establish the major determinants of cost. A detailed inpatient treatment pathway was constructed using semi-structured interviews with 32 members of hospital staff. Its content validity was established through a Delphi panel evaluation. Costs were calculated using time-driven activity-based costing (TDABC) and sensitivity analysis was performed to evaluate the determinants of cost The mean cost of the different surgical treatments was estimated to be £3282. Although this represented a profit of £1138 against the national tariff, hemiarthroplasty as a treatment choice resulted in a net loss of £952. Choice of implant and theatre staffing were the largest cost drivers. Operating theatre delays of more than one hour resulted in a loss of income Our findings indicate that the national tariff does not accurately represent the cost of treatment for this condition. Effective use of the operating theatre and implant discounting are likely to be more effective cost containment approaches than control of bed-day costs. This cost analysis of fractures of the proximal humerus reinforces the limitations of the national tariff within the English National Health Service, and underlines the importance of effective use of the operating theatre, as well as appropriate implant procurement where controlling costs of treatment is concerned. ©2016 The British Editorial Society of Bone & Joint Surgery.

  7. Determination of chest x-ray cost using activity based costing approach at Penang General Hospital, Malaysia.

    Science.gov (United States)

    Atif, Muhammad; Sulaiman, Syed Azhar Syed; Shafie, Asrul Akmal; Saleem, Fahad; Ahmad, Nafees

    2012-01-01

    Activity based costing (ABC) is an approach to get insight of true costs and to solve accounting problems. It provides more accurate information on product cost than conventional accounting system. The purpose of this study was to identify detailed resource consumption for chest x-ray procedure. Human resource cost was calculated by multiplying the mean time spent by employees doing specific activity to their per-minute salaries. The costs of consumables and clinical equipments were obtained from the procurement section of the Radiology Department. The cost of the building was calculated by multiplying the area of space used by the chest X-ray facility with the unit cost of public building department. Moreover, straight-line deprecation with a discount rate of 3% was assumed for calculation of equivalent annual costs for building and machines. Cost of electricity was calculated by multiplying number of kilo watts used by electrical appliance in the year 2010 with electricity tariff for Malaysian commercial consumers (MYR 0.31 per kWh). Five activities were identified which were required to develop one chest X-ray film. Human resource, capital, consumable and electricity cost was MYR 1.48, MYR 1.98, MYR 2.15 and MYR 0.04, respectively. Total cost of single chest X-ray was MYR 5.65 (USD 1.75). By applying ABC approach, we can have more detailed and precise estimate of cost for specific activity or service. Choice of repeating a chest X-ray can be based on our findings, when cost is a limiting factor.

  8. Corporate Cost of Occupational Accidents

    DEFF Research Database (Denmark)

    Rikhardsson, Pall M.; Impgaard, M.

    2004-01-01

    method could be used in all of the companies without revisions. The evaluation of accident cost showed that 2/3 of the costs of occupational accidents are visible in the Danish corporate accounting systems reviewed while 1/3 is hidden from management view. The highest cost of occupational accidents......The systematic accident cost analysis (SACA) project was carried out during 2001 by The Aarhus School of Business and PricewaterhouseCoopers Denmark with financial support from The Danish National Working Environment Authority. Its focused on developing and testing a method for evaluating...... occupational costs of companies for use by occupational health and safety professionals. The method was tested in nine Danish companies within three different industry sectors and the costs of 27 selected occupational accidents in these companies were calculated. One of the main conclusions is that the SACA...

  9. Finding minimal action sequences with a simple evaluation of actions

    Directory of Open Access Journals (Sweden)

    Ashvin eShah

    2014-11-01

    Full Text Available Animals are able to discover the minimal number of actions that achieves an outcome (the minimal action sequence. In most accounts of this, actions are associated with a measure of behavior that is higher for actions that lead to the outcome with a shorter action sequence, and learning mechanisms find the actions associated with the highest measure. In this sense, previous accounts focus on more than the simple binary signal of ``was the outcome achieved?''; they focus on ``how well was the outcome achieved?'' However, such mechanisms may not govern all types of behavioral development. In particular, in the process of action discovery (Redgrave and Gurney, 2006, actions are reinforced if they simply lead to a salient outcome because biological reinforcement signals occur too quickly to evaluate the consequences of an action beyond an indication of the outcome's occurrence. Thus, action discovery mechanisms focus on the simple evaluation of ``was the outcome achieved?'' and not ``how well was the outcome achieved?'' Notwithstanding this impoverishment of information, can the process of action discovery find the minimal action sequence? We address this question by implementing computational mechanisms, referred to in this paper as no-cost learning rules, in which each action that leads to the outcome is associated with the same measure of behavior. No-cost rules focus on ``was the outcome achieved?'' and are consistent with action discovery. No-cost rules discover the minimal action sequence in simulated tasks and execute it for a substantial amount of time. Extensive training, however, results in extraneous actions, suggesting that a separate process (which has been proposed in action discovery must attenuate learning if no-cost rules participate in behavioral development. We describe how no-cost rules develop behavior, what happens when attenuation is disrupted, and relate the new mechanisms to wider computational and biological context.

  10. Cost-effectiveness and cost utility of community screening for glaucoma in urban India.

    Science.gov (United States)

    John, Denny; Parikh, Rajul

    2017-07-01

    Population-based screening for glaucoma has been demonstrated to be cost-effective if targeted at high-risk groups such as older adults and those with a family history of glaucoma, and through use of a technician for conducting initial assessment rather than a medical specialist. This study attempts to investigate the cost-effectiveness of a hypothetical community screening and subsequent treatment programme for glaucoma in comparison with current practice (i.e. with no screening programme but with some opportunistic case finding) in the urban areas of India. A hypothetical screening programme for both primary open-angle glaucoma and angle-closure disease was built for a population aged between 40 and 69 years in the urban areas of India. Screening and treatment costs were obtained from an administrator of a tertiary eye hospital in India. The probabilities for the screening pathway were derived from published literature and expert opinion. The glaucoma prevalence rates for urban areas were adapted from the Chennai Glaucoma Study findings. A decision-analytical model using TreeAge Pro 2015 was built to model events, costs and treatment pathways. One-way sensitivity analyses were conducted. The introduction of a community screening programme for glaucoma is likely to be cost-effective, the estimated incremental cost-effectiveness ratio (ICER) values being 10,668.68 when compared with no screening programme and would treat an additional 4443 cases and prevent 1790 person-years of blindness over a 10-year period in the urban areas of India. Sensitivity analyses revealed that glaucoma prevalence rates across various age groups, screening uptake rate, follow-up compliance after screening, treatment costs and utility values of health states associated with medical and surgical treatment of glaucoma had an impact on the ICER values of the screening programme. In comparison with current practice (i.e. without a screening programme but with some opportunistic case finding

  11. Wind power costs in Portugal

    Energy Technology Data Exchange (ETDEWEB)

    Saleiro, C. [Univ. of Minho, Dept. of Biological Engineering (Portugal); Araujo, M.; Ferreira, P. [Univ. of Minho, Dept. of Production and Systems (Portugal)

    2007-05-15

    In a way to reduce the external energy dependence, increasing also the investments in renewable energy sources and aiming for the concretization of the European renewable objectives, the Portuguese government defined a goal of 5100 MW of installed wind power, up to 2012. If the drawn objectives are accomplished, by 2010 the wind power share may reach values comparable to leading countries like Denmark, Germany or Spain. The Portuguese forecasts also indicate a reinforcement of the natural gas fired generation in particular through the use of the combined cycle technology, following the European tendency. This analysis sets out to evaluate the total generating cost of wind power and CCGT in Portugal. A life cycle cost analysis was conducted, including investment costs, O and M costs, fuel costs and external costs of emissions, for each type of technology. For the evaluation of the externalities ExternE values were used. The results show that presently the wind power production cost is higher than the CCGT one, at least from the strictly financial point of view. CCGT costs increase significantly when charges for externalities are included. However, they only reach levels higher than the equivalents for wind power for high externality costs estimations. This partially results from the low load factor of the wind farms in Portugal and also from the low emission levels of the gas fired technology used in the comparison. A sensitive analysis of the technical and economical parameters was also conducted. Particular attention was given to the natural gas prices due to the possible increase over time. The fuel escalation rate is the parameter that has larger effects on the final costs. It was verified that the total cost of wind plant is more influenced by the load factor than the total cost of CCGT. (au)

  12. Cost leadership and bank internationalization

    OpenAIRE

    Galema, Rients; Koetter, Michael; Liesegang, Caroline

    2013-01-01

    We adapt a theoretical model from the goods trade literature to test whether banks with a comparative cost advantage are more likely to enter foreign markets by means of foreign direct investment. We combine detailed proprietary bank-level data on the international activities of all German banks with publicly available bank micro data from possible destination markets to show that the decision to go abroad is driven by relative cost differences. Banks enter markets where they are cost leaders...

  13. Forage Harvest and Transport Costs

    Energy Technology Data Exchange (ETDEWEB)

    Butler, J.; Downing, M.; Turhollow, A.

    1998-12-01

    An engineering-economic approach is used to calculate harvest, in-field transport, and over-the-road transport costs for hay as bales and modules, silage, and crop residues as bales and modules. Costs included are equipment depreciation interest; fuel, lube, and oil; repairs; insurance, housing, and taxes; and labor. Field preparation, pest control, fertilizer, land, and overhead are excluded from the costs calculated Equipment is constrained by power available, throughput or carrying capacity, and field speed.

  14. Menu Costs and Dynamic Duopoly

    OpenAIRE

    Kano, Kazuko

    2011-01-01

    Examining a state-dependent pricing model in the presence of menu costs and dynamic duopolistic interactions, this paper claims that the assumption regarding market structure is crucial for iden- tifying the menu costs for price changes. Prices in a dynamic duopolistic market can be more rigid than those in more competitive markets, such as a monopolistic-competition market. Therefore, the estimates of menu costs under monopolistic competition are potentially biased upward due to the price ri...

  15. Why do cost-benefit studies of PACS disagree?

    Science.gov (United States)

    van Gennip, Elisabeth M.; Ottes, Fenno P.; van Poppel, Bas M.; Andriessen, J. H. T. H.

    1990-08-01

    Once the technical difficulties of PACS have been solved, the main obstacle for its introductionwill be its costs. Even though PACS is still under development, it is clear that the equipment for PACS will be much more expensive than the equipment used in the conventional situation. PACS may, however, pay itself back by allowing savings of film, space and personnel. The conclusions of some recent cost-benefit studies disagree on the costs and benefits of PACS. Some conclude that PACS would pay for itself, whereas according to others PACS would be (much) more expensive. We analyzed the latest cost-benefit studies, to find out why their outcomes diverge. The comparison of the results revealed striking differences. The calculations of the annual costs of a hospital wide PACS varied between 2 and 4 million dollars. These differences could not be explained by differences in the size of the hospitals, as indicated by the number of examinations. They were, in part, caused by the fact that the costs per piece of equipment, material or space varied per study. For instance the costs of 1 square foot of (archive) space varied from 10 to 140 per year. The variation in the given costs of the film based system, depended on the fact whether the time spent by medical personnel on film management was taken into account. The differences among these studies demonstrate clearly the need for uniform, well-defined criteria for the calculation of the costs and savings of PACS.

  16. Radiologic findings of thoracic trauma

    Directory of Open Access Journals (Sweden)

    Akgul Ozmen C

    2017-08-01

    Full Text Available Cihan Akgul Ozmen,1 Serdar Onat,2 Delal Aycicek3 1Department of Radiology, 2Department of Chest Surgery, Dicle University School of Medicine, Diyarbakir, 3Radiology Unit, Siirt State Hospital, Siirt, Turkey Introduction: Chest trauma may be blunt or penetrating and the chest is the third most common trauma region. It is a significant cause of mortality. Multidetector computed tomography (MDCT has been an increasingly used method to evaluate chest trauma because of its high success in detecting tissue and organ injuries. Herein, we aimed to present MDCT findings in patients with blunt and penetrating chest trauma admitted to our department. Methods: A total of 240 patients admitted to the emergency department of our hospital between April 2012 and July 2013 with a diagnosis of chest trauma who underwent MDCT evaluations were included. Most of the patients were male (83.3% and victims of a blunt chest trauma. The images were analyzed with respect to the presence of fractures of bony structures, hemothorax, pneumothorax, mediastinal organ injury, and pulmonary and vascular injuries. Results: MDCT images of the 240 patients yielded a prevalence of 41.7% rib fractures, 11.2% scapular fractures, and 7.5% clavicle fractures. The prevalence of thoracic vertebral fracture was 13.8% and that of sternal fracture was 3.8%. The prevalence of hemothorax, pneumothorax, pneumomediastinum, and subcutaneous emphysema was 34.6%, 62.1%, 9.6%, and 35.4%, respectively. The prevalence of rib, clavicle, and thoracic vertebral fractures and pulmonary contusion was higher in the blunt trauma group, whereas the prevalence of hemothorax, subcutaneous emphysema, diaphragmatic injury, and other vascular lacerations was significantly higher in the penetrating trauma group than in the blunt trauma group (p<0.05. Conclusion: MDCT images may yield a high prevalence of fracture of bony structures, soft tissue lacerations, and vascular lesions, which should be well understood by

  17. An Insight Into the Two Costing Technique: Absorption Costing and Marginal Costing

    Directory of Open Access Journals (Sweden)

    Mariam Nawaz

    2013-02-01

    Full Text Available This paper will investigate the controversy that is innate between the two costing techniques; Absorption Costing and Marginal Costing and would throw light on which costing technique better serves its purpose in helping management for decision making process and if Marginal Costing technique is concluded as better technique then why it should not be used for external reporting purpose. This paper will only crystallize and highlight the issues descriptively and will not resolve the issues that are inherent between the two costing techniques. The unique thing about this paper is that it is in favor of treating fixed cost as product cost that is it is supporting the advocates of Absorption Costing Technique but it is against to consider profit as a function of production rather it believes that profit should only be considered as function of sales for stock valuation and to help management in decision making process that is, regarding this point it is supporting advocates of Marginal Costing.

  18. An Insight Into the Two Costing Technique: Absorption Costing and Marginal Costing

    Directory of Open Access Journals (Sweden)

    Mariam Nawaz

    2013-02-01

    Full Text Available This paper will investigate the controversy that is innate between the two costing techniques; Absorption Costing and Marginal Costing and would throw light on which costing technique better serves its purpose in helping management for decision making process and if Marginal Costing technique is concluded as better technique then why it should not be used for external reporting purpose. This paper will only crystallize and highlight the issues descriptively and will not resolve the issues that are inherent between the two costing techniques. The unique thing about this paper is that it is in favor of treating fixed cost as product cost that is it is supporting the advocates of Absorption Costing Technique but it is against to consider profit as a function of production rather it believes that profit should only be considered as function of sales for stock valuation and to help management in decision making process that is, regarding this point it is supporting advocates of Marginal Costing.

  19. The Role of Logistics in Practical Levelized Cost of Energy Reduction Implementation and Government Sponsored Cost Reduction Studies: Day and Night in Offshore Wind Operations and Maintenance Logistics

    DEFF Research Database (Denmark)

    Poulsen, Thomas; Hasager, Charlotte Bay; Jensen, Christian Munk

    2017-01-01

    This paper reveals that logistics make up at least 17% of annual operational expenditure costs for offshore wind farms. Annual operational expenditure is found to vary by a factor of 9.5, making its share of levelized cost of energy for offshore wind range from 13% to 57%. These are key findings...... contrast to the shore-based office personnel who develop studies directing cost reduction efforts. This paper details the company motivation to join industry-wide cost reduction initiatives. A business case for offshore wind operations and maintenance logistics yielding 1% savings in levelized cost...... of a 20-month research project targeting cost reduction initiatives for offshore wind systems. The findings reveal that cost-out measures are difficult to implement due to cultural differences. Implementation efforts are rendered by personnel located offshore in a harsh sea environment which is in stark...

  20. Investment Timing When External Financing Is Costly

    DEFF Research Database (Denmark)

    Hirth, Stefan; Uhrig-Homburg, Marliese

    2010-01-01

    This paper analyzes the investment timing of firms facing two dimensions of financing constraints: Liquidity constraints and capital market frictions inducing financing costs. We show that liquidity constraints are not sufficient to explain voluntary investment delay. However, when additionally...... considering financing costs, we can explain both voluntary delay and acceleration of investment. More precisely, we find that investment thresholds are U-shaped in liquid funds. For high-liquidity firms, investment thresholds are decreasing (i.e. accelerated investment takes place) in either dimension...... of financing constraint. In contrast, investment thresholds are increasing (i.e. investment is further delayed) in either form of financing constraint for low-liquidity firms. For intermediate levels of liquidity, investment thresholds are U-shaped in market frictions....