Invoice currency: Puzzling evidence and new questions from Brazil

Directory of Open Access Journals (Sweden)

Daniel Gersten Reiss

2015-05-01

Full Text Available This article for the first time uses Brazilian trade data to draw conclusions about the invoice currency choice — both in general and as it pertains to the Brazilian real (BRL. We find that the Brazil-Argentina policy of providing payment orders associated to an exchange transaction between their currencies has had a significant impact on the currency chosen for invoicing, establishing a link between the availability of financial instruments and the invoice currency choice. Moreover, the evidence does not confirm some previous international results. We identify that in Brazil there is no coincidence regarding the use of BRL for invoicing and its use for making payments. Yet we find that the main exports denominated in BRL are homogenous goods — sugar and tobacco — suggesting that some bargaining power might remain even if goods are traded in international markets. From the BRL-specific perspective, we categorically move away from the idea that the BRL is not used in Brazilian international trade. Although it is used at a limited absolute volume, an exceptional ninefold growth between 2007 and 2011 is observed. New intriguing questions about Brazilian currency usage can therefore be proposed.

Towards a model-based semantic e-Invoicing standard for the Dutch government

NARCIS (Netherlands)

Verhoosel, J.P.C.; Bekkum, M.A. van; Roes, J.B.M.; Krukkert, D.; Schrier, A.

2011-01-01

In this paper we discuss the case of defining a common semantic e-invoicing model for the Dutch government. We have defined a model-based methodology for developing semantic standards and have applied this methodology to the e-invoicing model. This methodology takes into account that multiple

Computer Security: “New_invoice.zip”

CERN Document Server

Stefan Lueders, Computer Security Team

2015-01-01

Thanks for reading this. But I wonder, what do you expect? Why did this generic title catch your interest? Of course, you might read our articles on a regular basis and it is the “Computer Security:” that brought you here. But still, was there anything else? You should stop reading here... unless you believe this text is meant for you. Or if you are curious. Or if you expect to learn something. Actually, that’s it. “New_invoice.zip” taught more than 40 people at CERN a lesson... the hard way.   “New_invoice.zip” was the name of an attachment to a rather blunt e-mail sent directly to many of our dear colleagues. Others received the e-mail via mailing lists like “it-dep”. The subject of the mail was “invoice” and its message read “Check the document” (see Image 1). The recipient list was vast and full of many different, not necessarily connected names. Clicking on t...

Energy National Mediator report on energy provider invoicing, consumer information and complaint treatment

International Nuclear Information System (INIS)

2010-01-01

As an answer to a mission assigned by the French Ministry of Energy, this document proposes a rather detailed report of the present status of invoicing modalities used by electricity and natural gas providers. It comments several facts and observations: almost all energy invoices contain a share of estimation which is naturally different of the actual consumption; the consumer has, in some cases, an alternative to an estimation-based invoicing; the complexity of energy invoicing is a source of misunderstanding for consumers; the number of complaints is increasing and their treatment is not satisfying. A set of recommendations is formulated to correct these problems, whether by improving the quality of estimations, or by better information of customers, or by improving the treatment of complaints or the relationship with the customer. The report is completed by several appendices containing testimonies and auditions of representatives of customer organisations and of energy providers

78 FR 18613 - Notice of the Implementation of the National Institutes of Health (NIH) Electronic Vendor Invoice...

Science.gov (United States)

2013-03-27

... requires the head of the agency to conduct a financial management improvement program, consistent with the rules prescribed by the Director of the Office of Management and Budget. The first priority of the... processing errors associated with invoice mailing, invoice scanning, or invoice entry and enhances the...

Oil market structure, network effects and the choice of currency for oil invoicing

International Nuclear Information System (INIS)

Mileva, Elitza; Siegfried, Nikolaus

2012-01-01

Crude oil is a homogeneous good traded on specialised exchanges and quoted and invoiced predominantly in US dollars. Despite the strong case for the use of the US dollar as a vehicle currency in the oil trade, we provide an alternative view. We develop a simple network effects model to identify the conditions under which either a complete switch in the oil invoicing currency or parallel invoicing in different currencies is possible and economically sensible. We calibrate the model using low actual values for the transaction costs of using euro and/or US dollars, as well as a proxy for information costs, which decline with the increase in the use of the new currency. The results show that there will be a switch to parallel invoicing in both currencies when two conditions are met: first, oil exporters expect that a certain minimum number of other oil exporters will also start using the new currency; and second, the information costs associated with quoting oil contracts in two currencies are low. - Highlights: ► The US dollar as the dominant currency in the international trade of crude oil. ► We develop a model that treats currencies as network goods. ► The model predicts multiple equilibria with one or two vehicle currencies. ► Calibration shows that a switch to parallel invoicing in two currencies is possible.

Has the Euro Affected the Choice of Invoicing Currency?

NARCIS (Netherlands)

Ligthart, J.E.; Werner, S.E.V.

2010-01-01

We present a new approach to study empirically the effect of the introduction of the euro on currency invoicing. Our approach uses a compositional multinomial logit model, in which currency choice depends on the characteristics of both the currency and the country. We use unique quarterly panel data

Currency Invoicing in International Trade : A Panel Data Approach

NARCIS (Netherlands)

Ligthart, J.E.; Da Silva, J.

2007-01-01

The paper empirically investigates the determinants of currency invoicing in Dutch goods trade with OECD countries. To this end, a currency-share systems approach is employed, which is applied to quarterly panel data for 1987–1998. One of the key findings is that a country’s share of producer

21 CFR 1312.27 - Contents of special controlled substances invoice.

Science.gov (United States)

2010-04-01

... consumption within the importing country to satisfy medical, scientific or other legitimate purposes, and that... 21 Food and Drugs 9 2010-04-01 2010-04-01 false Contents of special controlled substances invoice. 1312.27 Section 1312.27 Food and Drugs DRUG ENFORCEMENT ADMINISTRATION, DEPARTMENT OF JUSTICE...

19 CFR 24.34 - Vouchers; vendors' bills of sale; invoices.

Science.gov (United States)

2010-04-01

... that the above bill is correct and just and that payment has not been received. Vouchers, vendors... employee, in which case the voucher may be in the name of the officer or employee who made the payment. (c... 19 Customs Duties 1 2010-04-01 2010-04-01 false Vouchers; vendors' bills of sale; invoices. 24.34...

Report on the Audit of Commercial Aviation Fuel Invoice Payments in Europe

Science.gov (United States)

1990-01-22

We are providing this final report on the Audit of Commercial Aviation Fuel Invoice Payments in Europe for your information and use. The audit was...vendors for fuel purchases made by U.S. aircrews. The objectives of the audit were to determine whether DOD and the Military Departments were complying

Currency Invoicing in International Trade : A Panel Data Approach

OpenAIRE

Ligthart, J.E.; Da Silva, J.

2007-01-01

The paper empirically investigates the determinants of currency invoicing in Dutch goods trade with OECD countries. To this end, a currency-share systems approach is employed, which is applied to quarterly panel data for 1987–1998. One of the key findings is that a country’s share of producer currency pricing falls if demand in the foreign export market falls. In addition, we find that the better developed the partner country’s banking sector and the larger its share in world trade, the lower...

48 CFR 1371.102 - Method of payment and invoicing instructions for ship repair.

Science.gov (United States)

2010-10-01

... 48 Federal Acquisition Regulations System 5 2010-10-01 2010-10-01 false Method of payment and invoicing instructions for ship repair. 1371.102 Section 1371.102 Federal Acquisition Regulations System DEPARTMENT OF COMMERCE DEPARTMENT SUPPLEMENTAL REGULATIONS ACQUISITIONS INVOLVING SHIP CONSTRUCTION AND SHIP REPAIR Provisions and Clauses 1371.102...

48 CFR 245.7101-2 - DD Form 1149, Requisition and Invoice Shipping Document.

Science.gov (United States)

2010-10-01

... 48 Federal Acquisition Regulations System 3 2010-10-01 2010-10-01 false DD Form 1149, Requisition... Plant Clearance Forms 245.7101-2 DD Form 1149, Requisition and Invoice Shipping Document. Use for... DD Form 1149. This form may also be used to consolidate contractor inventory redistribution system...

Energy invoice in 1992: A reduction of 14 Milliard Francs in comparison with 1991

International Nuclear Information System (INIS)

Anon.

1993-01-01

This paper presents France energy accounting and shows that energy invoice has been reduced from 94.2 to 80.0 Milliards Francs. This reduction is in relation with a fall of imported petroleum products and a fold of the dollar quotation. 2 figs., 4 tabs

48 CFR 1352.271-71 - Method of payment and invoicing instructions for ship repair.

Science.gov (United States)

2010-10-01

... 48 Federal Acquisition Regulations System 5 2010-10-01 2010-10-01 false Method of payment and invoicing instructions for ship repair. 1352.271-71 Section 1352.271-71 Federal Acquisition Regulations System DEPARTMENT OF COMMERCE CLAUSES AND FORMS SOLICITATION PROVISIONS AND CONTRACT CLAUSES Text of Provisions and Clauses 1352.271-71 Method of...

Code it rite the first time : automated invoice processing solution designed to ensure validity to field ticket coding

Energy Technology Data Exchange (ETDEWEB)

Chandler, G.

2010-03-15

An entrepreneur who ran 55 rigs for a major oilfield operator in Calgary has developed a solution for the oil industry that reduces field ticketing errors from 40 per cent to almost none. The Code-Rite not only simplifies field ticketing but can eliminate weeks of trying to balance authorization for expenditure (AFE) numbers. A service provider who wants a field ticket signed for billing purposes following a service call to a well site receives all pertinent information on a barcode that includes AFE number, location, routing, approval authority and mailing address. Attaching the label to the field ticket provides all the invoicing information needed. This article described the job profile, education and life experiences and opportunities that led the innovator to develop this technology that solves an industry-wide problem. Code-Rite is currently being used by 3 large upstream oil and gas operators and plans are underway to automate the entire invoice processing system. 1 fig.

Project of the new measurement system for energy invoicing - Itaipu Hydroelectric Central; Proyecto del nuevo sistema de medicion de energia para facturacion de la Central Hidroelectrica de Itaipu

Energy Technology Data Exchange (ETDEWEB)

Montania E, Julio Cesar [Usina Hidroelectrica de Itaipu Binacional, Assuncion (Paraguay)

2001-07-01

Itaipu Binacional has taken a decision of executing a technological updating for the energy measurement system through the substitution of the current system by other one equipped with digital devices. The main reasons for that were the following: a) The equipment in operation were of an outdated generation b) The accuracy class of the existing equipment was of 0.5%, but the tendency for invoicing measurements was to install meters with accuracy class of 0.2% in the enterprises c) The requirements of ONS/MAE, in Brazil, which establishes the minimum requisites to be attended by invoicing measurement systems.

Organizational Aspects of Innovative Paper Digitization and E-Invoicing Services in the Public Sector

Directory of Open Access Journals (Sweden)

Nunzio Casalino

2017-06-01

Full Text Available The article tries to describe a model of analysis to evaluate and measure real benefits and organizational effects arising from the process of paper digitization and e-invoicing for the Italian Public Administrations. The analysis is focused also on the interaction between citizens, professionals, companies and the Italian public administrations. The approach at the basis of the investigation highlights several critical traits of the digitization activity and delivers an analysis that displays how those difficulties brought forward by motivational and involvement factors. The digital transformation in the Public sector can give several opportunities from the organizational point of view, but at the same time can propose some complex difficulties for the delivering of effective services and for the innovation development.

Estimating adverse selection and moral hazard effects with hospital invoices data in a government-controlled healthcare system.

Science.gov (United States)

Liu, Xiangping; Nestic, Danijel; Vukina, Tomislav

2012-08-01

We use invoices for hospital services from a regional hospital in Croatia to test for adverse selection and moral hazard. There are three categories of patients: with no supplemental insurance, who bought it, and who are entitled to it for free. Our identification procedure relies on the premise that the difference in the observed medical care consumption between the patients who bought the insurance and those entitled to free insurance is caused by pure selection effect, whereas the difference in healthcare consumption between the group that received the free insurance and the group that has no insurance is due to moral hazard. Results show favorable selection for patients in 20- to 30-year-old cohort and significant moral hazard for all age cohorts. The selection effect reverses its sign in older cohorts explained by the differences in risk aversion across cohorts caused by the timing of transition from socialism to market economy. Copyright © 2011 John Wiley & Sons, Ltd.

The development of application for billing of services

OpenAIRE

Šinko, Žiga

2013-01-01

Diploma is a description of a programming solution for preparing billing invoices of Mikrocop services. Developed system can easily manage billing invoices specifications for all customers and set schedules for generating invoices. These settings are than used by the service module generating invoices on schedule. Generated invoices can be seen and managed with help of Windows Reporting Services technology. First chapter describes services billing in general. Second chapter shortly de...

Facturación electrónica versus facturaciónclásica. Un estudio en el comportamiento financiero mediante estudios de casos

Directory of Open Access Journals (Sweden)

Díaz-Córdova, Jaime

2016-06-01

Full Text Available Electronic Invoicing (EI arises from technological progress since the advent of the Internet; these digital documents seek to replace the traditional Invoice (TI. The first signs of electronic invoicing were in 1997 through the Organization, Europe Articulate Numbering Association (EAN -UCC currently Global System One (GS1 which has the obligation to implement electronic invoicing since 2009, the aim of this article is to assess through case studies, the unit costs in issuing traditional bills versus the unit cost by implementing electronic invoicing, the variables studied were: salary, supplies, maintenance, depreciation based on the financial statements reflected on the Form 101 or 102 submitted in 2013 to the Internal Revenue Service - SRI. This study shows how the cost to issue traditional invoices versus electronic invoices are varied and there is an economic saving by applying EI that fluctuates from 32% to 57%, cost optimization by changing the TI and the accounting profits would increase, benefiting to elements such as: profit sharing to workers, income tax and profit sharing to shareholders.

„IFS“ ir „ReadSoft“ sistemų integravimo galimybių tyrimas

OpenAIRE

Rainys, Rytis

2016-01-01

In this work we research integration capabilities between automatic invoice handling system “ReadSoft” and Enterprise Resource Planning system “IFS”. This research was initiated after analysis of problematic topic- absence of fully automated invoice handling system in research object- “Kitron group”. The purpose of this research is analyze current invoice handling processes and propose a solution, how could you use current company IT resources to speed up current invoice handling process. ...

A proteção de dados pessoais nos programas de Nota Fiscal: um estudo de caso do “Nota Fiscal paulista” | Protection of personal data in programs for tax-evasion prevention by collecting invoices: the case of São Paulo

Directory of Open Access Journals (Sweden)

Jorge Machado

2016-11-01

ABSTRACT The aim of this paper is to build a picture of privacy protection in programs that collect invoices to prevent tax evasion. The survey is done by analyzing the active transparency –published in a proactive way by the State Department of Finance – on the program's  home-page. This survey includes information regarding data protection policy, how the information is used, who has access to data, data storage time, information shared with third parties, cooperation with other authorities and the possibility of the consumer deleting his/her data. As a case study, we will analyze the Program Nota Fiscal Paulista, compulsory for outlets located in São Paulo State. Keywords: Data Protection; Privacy; Tax Evasion: Nota Fiscal Paulista.

Practical Implementation of 10 Rules for Writing REST APIs

Directory of Open Access Journals (Sweden)

Jiri Hradil

2017-01-01

Full Text Available This paper shows a practical implementation of “10 Rules for Writing REST APIs introduced in the article” (Hradil, 2016. The application is done in Invoice Home (Wikilane, 2016, an invoicing web application for small business and entrepreneurs available world-wide. The API is implemented in JSON hypermedia format (ECMA International, 2016 and with Ruby on Rails framework (Hansson, 2016. The main purpose of the API is to allow connection of Invoice Home with external systems and offer Invoice Home data in simpler format compared to the current HTML format of the full-stack web application. The paper could be also used as a basic template or pattern for any other implementation of the JSON API in any web-based application.

77 FR 40302 - Department of the Treasury Acquisition Regulation; Internet Payment Platform

Science.gov (United States)

2012-07-09

... payment, creating a standard set of electronic data to submit payment requests to the federal government... electronic invoicing and payment information system, and to change the definition of bureau to reflect the...-based electronic invoicing and payment system that processes vendor payment data electronically, either...

48 CFR 552.232-25 - Prompt Payment.

Science.gov (United States)

2010-10-01

... electronic data interchange (EDI) purchase orders (transaction set 850). (ii) The Contractor must generate and submit to the Government valid EDI invoices (transaction set 810) or submit invoices through the... of the Contractor, EFT payments through the Automated Clearing House (ACH) system. (iv) The EDI...

48 CFR 532.905 - Payment documentation and process.

Science.gov (United States)

2010-10-01

... payments. The contracting officer or designee must review the processing of invoices or vouchers before... approval of any payment on (or attached to) the invoice or voucher submitted by the contractor and forward... 48 Federal Acquisition Regulations System 4 2010-10-01 2010-10-01 false Payment documentation and...

46 CFR Sec. 6 - Disbursements at other domestic ports.

Science.gov (United States)

2010-10-01

... invoices from such advances and make proper accounting to the agent for each advance supported by invoices... RULES FOR FINANCIAL TRANSACTIONS UNDER AGENCY AGREEMENTS Disbursements Sec. 6 Disbursements at other... agent may advance from time to time from the joint bank account the funds necessary to meet the...

22 CFR 201.72 - Making payments.

Science.gov (United States)

2010-04-01

... that the invoice price includes either discounts or commissions payable to purchasing agents, the bank..., the bank shall not be required to make independent inquiry as to whether the invoice price includes..., to the best of its knowledge and belief, have been signed by hand. (7) Other requirements. The...

Energy bill of the municipal utilities at Heerlen: part of the customers' information system

Energy Technology Data Exchange (ETDEWEB)

Poell, W A.G.

1980-11-01

A new invoice form now being sent to customers of the combined municipal utilities in Heerlen, Netherlands, provides customers with information that will encourage them to conserve energy. Changes in the invoice involve the utilities' internal operating procedure as well as the annual energy bill and the monthly installment invoice. To make the customer energy-conscious and aware of the effect of conservation measures, the bill states for purposes of comparison the annual consumption of the preceding period. The gas-consumption-related figures appearing on the bill have been modified to account for the calorific value and the ambient temperature in the corresponding period.

Spanish utility turns customer bills into a strategic advantage with EDP

Energy Technology Data Exchange (ETDEWEB)

Stone, C. [StreamServe Inc., Burlington, MA (United States)

2007-03-15

Enterprise document presentments (EDPs) are now used at many utilities to enable the automated creation and presentment of documents in formats that suit the needs of their customers. Upgraded billing capabilities can reduce operational costs, as well as drive incremental revenue for utilities that offer a portfolio of services. EDP bills can also provide an adaptable vehicle for meeting regulatory information requirements, as well as for demonstrating the utility's community obligations. This paper discussed an EDP program used by the Spanish utility Hidroelectrica del Cantabrico. After consulting with various companies, the utility finally selected an EDP solution provided by StreamServe Utilities, which offered data source independence. SAP data was received in RDI format, which provided the ability to rapidly design and generate invoices, contracts, and other documents. The EDP system selected by the utility also allowed them to consolidate electricity and gas consumption into a single invoice. Invoices were classified by distinct criteria, and optical labels were inserted to provide greater flexibility for design changes. The EDP solution allowed the utility to improve its corporate image on each printed document and optimize its client relationships by establishing a new marketing channel through the invoice itself. It was concluded that the utility has also achieved significant cost savings on paper and postage, as promotional campaigns are now inserted into invoice envelopes. 1 fig.

Spanish utility turns customer bills into a strategic advantage with EDP

International Nuclear Information System (INIS)

Stone, C.

2007-01-01

Enterprise document presentments (EDPs) are now used at many utilities to enable the automated creation and presentment of documents in formats that suit the needs of their customers. Upgraded billing capabilities can reduce operational costs, as well as drive incremental revenue for utilities that offer a portfolio of services. EDP bills can also provide an adaptable vehicle for meeting regulatory information requirements, as well as for demonstrating the utility's community obligations. This paper discussed an EDP program used by the Spanish utility Hidroelectrica del Cantabrico. After consulting with various companies, the utility finally selected an EDP solution provided by StreamServe Utilities, which offered data source independence. SAP data was received in RDI format, which provided the ability to rapidly design and generate invoices, contracts, and other documents. The EDP system selected by the utility also allowed them to consolidate electricity and gas consumption into a single invoice. Invoices were classified by distinct criteria, and optical labels were inserted to provide greater flexibility for design changes. The EDP solution allowed the utility to improve its corporate image on each printed document and optimize its client relationships by establishing a new marketing channel through the invoice itself. It was concluded that the utility has also achieved significant cost savings on paper and postage, as promotional campaigns are now inserted into invoice envelopes. 1 fig

REMINDER : deadline for submission of reimbursements claims to UNIQA

CERN Multimedia

HR Department

2011-01-01

We would like to remind you of the resolution which took effect from 1 June 2010 changing the deadline for submitting a claim from 24 months to 12 months from the invoice date (as opposed to from the time of treatment). As a transitional measure, it is still possible to submit invoices issued prior to 1 June 2010 as long as they do not date back to more than two years (from the invoice date) at the time of submission. The deadline for transitional claims is 31 May 2011. You are advised to check any outstanding submissions that you have since, as from 1 June 2011, no transitional claims will be accepted.  

22 CFR 201.52 - Required documents.

Science.gov (United States)

2010-04-01

... by an endorsement on or attachment to the invoice that payment has been made in the amount shown on... by USAID, the supplier has airmailed to the USAID Mission in the capital city of the cooperating... attachment to a copy of the invoice, a copy of the bill of lading (bearing a notation of the freight cost...

Measurement of ampere-hour for small consumers in Brazil: present status and trends; Medicao de ampere-hora para pequenos consumidores no Brasil: estado atual e perspectivas

Energy Technology Data Exchange (ETDEWEB)

Alves Junior, J.E.R.; Lippincott, M.; Caldas, R.P.; Costa, R.S. de; Alvarenga, L.M.; Loureiro, M.R.B.; Luiz, F.C. [Centro de Pesquisas de Energia Eletrica, Rio de Janeiro, RJ (Brazil). E-mail: alves@cepel.br; Santos, C.; Araujo, P. [Centrais Eletricas de Pernambuco (CELPE), Recife, PE (Brazil); Pinho, A. [Centrais Eletricas do Para (CELPA), Belem, PA (Brazil); Marcondes, P. [Daruma Telecomunicacoes e Informatica S.A., Sao Paulo, SP (Brazil); Vidal, J.C.M. [APEL Aplicacoes Eletronicas Industria e Comercio Ltda., Campina Grande, PB (Brazil); Peyro, R.J. [Telematica, Sao Paulo, SP (Brazil)

1999-07-01

This paper presents a description of the ampere-hour meter developed with the CEPEL technology. This meter aims to the economic optimization of the measurement and invoicing or the small scale consumer electric power consumption. The paper presents the description, the technical and construction characteristics, the invoicing system and the using by the electric power utilities.

Energies and raw materials, economic energy situation april 1998; Energies et matieres premieres, conjoncture energetique avril 1998

Energy Technology Data Exchange (ETDEWEB)

NONE

1998-07-01

Here is the economic energy situation in France in April 1998. The energy consumption, the evolution of the different energy sources are given. The energy invoice is decreasing with the fall of petroleum price. The imports and energy demand are studied. Energy data are given in tables, comparison between the months of January in the three years 1996, 1997,1998 for consumption, invoices, prices are reported in curves. (N.C.)

Analisys and energy saving measures of kastvallen ice hockey rink arena

OpenAIRE

Igual Bueno, Mario; Bielsa Azcona, José Enrique

2011-01-01

Nowadays efficiency measures are more and more important because the price of the energy is increasing every year. Moreover, saving energy it is also important for decrease the environmental impact. Kastvallen is a hockey arena built in 1997 that cools the hockey rink with electric compressors. The changing rooms are heating by using district heating. Actually the total invoice of electricity is above the 800000 SEK. Meanwhile the district heating invoice reaches the 60000SE...

EDI at the Jet Propulsion Laboratory Library

Science.gov (United States)

Amago, B.

1994-01-01

The JPL Library and Information Center orders and claims material elecronically whenever feasible. The NASA Aerospace Research Information Network (ARIN) is used to order books for the library collection; BIP Plus on CD-ROM is used to order office copies. Paper copies of invoices are processed when material is received. Subscriptions are ordered using the vendor's online system; monthly and annual invoices are received both in paper and electronic format (diskette of FTP). Library-developed dbase programs complement or duplicate functions available through ARIN and/or the JPL institutional accounting system.

Ülkemizde Transfer Fiyatlandırmasının Yol Açtığı Tahmini Kurumlar Vergisi Kaybı(The Estimated Corporate Tax Loss Due To Transfer Pricing In Our Country

Directory of Open Access Journals (Sweden)

Serdar PEHLİVAN

2010-01-01

Full Text Available States, though in order to grasp taxable income have created legal infrastructure; with the reason of lack of efficient tax audit, they have been exposed to important tax losses due to transfer pricing.The amount of tax losses due to over invoiced imports and under invoiced exports that are determined as estimation; has shown that tax audit had not been efficient in transfer pricing. In order to minimize corporate tax losses that occured due to transfer pricing, it is required to take precautionary measures oriented in increasing efficiency in tax audit

78 FR 1253 - Notice of Determinations Regarding Eligibility to Apply for Worker Adjustment Assistance

Science.gov (United States)

2013-01-08

..., 2011. Department, Kelly Services and Contemporary Personnel. 82,126 Covidien Plc, Cash Mansfield, MA......... November 1, 2011. Application and Invoice Adjustments Department, Kelly Services. The following...

19 CFR 10.609 - Transshipment of non-originating cotton or man-made fiber apparel goods.

Science.gov (United States)

2010-04-01

..., DEPARTMENT OF HOMELAND SECURITY; DEPARTMENT OF THE TREASURY ARTICLES CONDITIONALLY FREE, SUBJECT TO A REDUCED..., commercial invoices, receiving and inventory records, and customs entry and exit documents. ...

19 CFR 10.711 - Imported directly.

Science.gov (United States)

2010-04-01

... ARTICLES CONDITIONALLY FREE, SUBJECT TO A REDUCED RATE, ETC. United States-Jordan Free Trade Agreement... lading, airway bills, packing lists, commercial invoices, receiving and inventory records, and customs...

19 CFR 10.780 - Transshipment of non-originating fabric or apparel goods.

Science.gov (United States)

2010-04-01

... SECURITY; DEPARTMENT OF THE TREASURY ARTICLES CONDITIONALLY FREE, SUBJECT TO A REDUCED RATE, ETC. United... lists, commercial invoices, receiving and inventory records, and customs entry and exit documents. ...

19 CFR 10.604 - Transit and transshipment.

Science.gov (United States)

2010-04-01

... TREASURY ARTICLES CONDITIONALLY FREE, SUBJECT TO A REDUCED RATE, ETC. Dominican Republic-Central America..., bills of lading, airway bills, packing lists, commercial invoices, receiving and inventory records, and...

78 FR 14740 - Disaster Assistance; Fire Management Assistance Grant (FMAG) Program-Deadline Extensions and...

Science.gov (United States)

2013-03-07

... grant application. Any delays in compiling, organizing, and submitting invoices and billings can hinder... education, financial transactions, medical history, and criminal or employment history and that contains his...

75 FR 78731 - Proposed Information Collection; OMB Control Number 1018-0115, Application for Training, National...

Science.gov (United States)

2010-12-16

... agencies, private individuals, not-for-profit organizations, and university personnel. FWS Form 3-2193... also used to track attendance, mandatory requirements, tuition, and invoicing for all NCTC-sponsored...

7 CFR 1485.20 - Financial management, reports, evaluations and appeals.

Science.gov (United States)

2010-01-01

...) COMMODITY CREDIT CORPORATION, DEPARTMENT OF AGRICULTURE LOANS, PURCHASES, AND OTHER OPERATIONS COOPERATIVE...) Receipts for all STRE (actual vendor invoices or restaurant checks, rather than credit card receipts); (ii...

12 CFR 327.2 - Certified statements.

Science.gov (United States)

2010-01-01

... the FDIC's e-business Web site FDICconnect a quarterly certified statement invoice each assessment... of the Assessments Section. (4) Each assessment period, the FDIC will provide courtesy e-mail...

19 CFR 10.777 - Imported directly.

Science.gov (United States)

2010-04-01

... ARTICLES CONDITIONALLY FREE, SUBJECT TO A REDUCED RATE, ETC. United States-Morocco Free Trade Agreement... bills, packing lists, commercial invoices, receiving and inventory records, and customs entry and exit...

19 CFR 10.817 - Imported directly.

Science.gov (United States)

2010-04-01

... ARTICLES CONDITIONALLY FREE, SUBJECT TO A REDUCED RATE, ETC. United States-Bahrain Free Trade Agreement... bills, packing lists, commercial invoices, receiving and inventory records, and customs entry and exit...

19 CFR 10.822 - Transshipment of non-originating fabric or apparel goods.

Science.gov (United States)

2010-04-01

... SECURITY; DEPARTMENT OF THE TREASURY ARTICLES CONDITIONALLY FREE, SUBJECT TO A REDUCED RATE, ETC. United... lists, commercial invoices, receiving and inventory records, and customs entry and exit documents. [CBP...

48 CFR 3452.242-72 - Withholding of contract payments.

Science.gov (United States)

2010-10-01

... clause in all solicitations and contacts other than purchase orders: Withholding of Contract Payments... shall promptly notify the contractor of its intention to withhold payment of any invoice or voucher...

Sandia National Laboratories: Working with Sandia: Accounts Payable

Science.gov (United States)

Defense Systems & Assessments About Defense Systems & Assessments Program Areas Accomplishments Audit Sandia's Economic Impact Licensing & Technology Transfer Browse Technology Portfolios and Facilities Contract Audit Working with Sandia Accounts Payable Invoice processing Electronic

78 FR 59010 - Proposed Collection; Comment Request

Science.gov (United States)

2013-09-25

... submitting comments. Mail: Federal Docket Management System Office, 4800 Mark Center Drive, East Tower, Suite... seamlessly to the SUS module for invoice data entry referencing the ERP contract data. Dated: September 20...

Records Center Program Billing System

Data.gov (United States)

National Archives and Records Administration — RCPBS supports the Records center programs (RCP) in producing invoices for the storage (NARS-5) and servicing of National Archives and Records Administration’s...

Energy statistics France; Statistiques energetiques France

Energy Technology Data Exchange (ETDEWEB)

NONE

2001-04-01

This document presents statistical data on energy accounting in France compared to other european countries. Many tables and charts on energy consumption, energy invoice and prices are provided by sectors. (A.L.B.)

At the Finance Division

CERN Multimedia

CERN PhotoLab

1976-01-01

Approximately 70 000 invoices are checked each year. Janine Rochat-Sarkissian sits at the desk on the background, Ingrid Kurt on the foreground, M. Carruan and Jean-Michel Grospierre on the second raw.

CNMI Commercial Purchases (Trip Ticket)

Data.gov (United States)

National Oceanic and Atmospheric Administration, Department of Commerce — The Commonwealth of Northern Mariana Islands (CNMI), Division of Fish and Wildlife (DFW) collects 'Trip Ticket' or purchase invoice data from vendors that buy fish...

7 CFR 1486.303 - What specific contracting procedures must be adhered to?

Science.gov (United States)

2010-01-01

...) Document the decision-making process. ...) COMMODITY CREDIT CORPORATION, DEPARTMENT OF AGRICULTURE LOANS, PURCHASES, AND OTHER OPERATIONS EMERGING... documented by a purchase order, invoice, or contract; (2) Ensure that no employee or officer participates in...

Blood and Diversity

Science.gov (United States)

... Drive Biomedical Services Hospital Partners Blood Products Blood Banking Resources Order Blood Products Invoice Central Case Reports ... app (over 1 million downloads and counting!) and online scheduler make it quick to set up your ...

48 CFR 2042.803 - Disallowing costs after incurrence.

Science.gov (United States)

2010-10-01

... voucher or invoice for payment and advise the NRC Division of Accounting and Finance to deduct the... recommendations as submitted; (ii) Accept the principle of the audit recommendation but adjust the amount of the...

The Texts of the Instruments connected with the Agency's Assistance to Yugoslavia in Establishing a Research Reactor Project. The Third Supply Agreement. Amendments

International Nuclear Information System (INIS)

1975-01-01

On 29 December 1972 the Agency and the Governments of the United States of America and Yugoslavia amended by letter of agreement Sections l(i), 4 and 5 of the Third Supply Agreement, concluded in connection with the Agency's assistance to Yugoslavia for the continuation of a research reactor project and reproduced in document INFCIRC/32/Add. 3, to provide for the transfer to Yugoslavia of up to a total net amount of 4800 grams of uranium-23 5 contained in uranium enriched up to approximately 70 per cent in the isotope uranium-235, and for payment by Yugoslavia within 20 days from the date of the invoice received from the Agency and by the Agency within 30 days from the date of the invoice received from the United States Atomic Energy Commission

77 FR 3069 - Modification of Interlibrary Loan Fee Schedule

Science.gov (United States)

2012-01-23

... have an impact of $100 million or more on the U.S. economy and thus is not a ``significant regulatory... electronic debit/credit payment program for libraries using OCLC's resource sharing service) or by invoice...

Transportation engineering project management : survey of practice.

Science.gov (United States)

2017-01-01

Utah Department of Transportation (UDOT) project managers (PMs) have identified inefficiencies in the legacy : system electronic Program Management (ePM) used to manage consultant contracts and invoices. To help UDOT : prepare for potential system im...

19 CFR 181.47 - Completion of claim for drawback.

Science.gov (United States)

2010-04-01

... include a copy of a purchase order and any related documents such as a specification sheet, catalogue or... Customs Invoice or B-3, presented with either the K-84 Statement or the Detailed Coding Statement. A...

Blood Donation Process

Science.gov (United States)

... Drive Biomedical Services Hospital Partners Blood Products Blood Banking Resources Order Blood Products Invoice Central Case Reports ... Speed up your donation by completing a RapidPass® online or on the Blood Donor app on the ...

16 CFR 303.1 - Terms defined.

Science.gov (United States)

2010-01-01

... information as is required to be disclosed on labels or invoices and in advertising under the Act and... laminated with a continuous-film-forming polymeric composition in such a manner that the weight added to the...

Ostomy Home Skills Program

Medline Plus

Full Text Available ... Surgery Children's Surgery Children's Surgery Verification ACS NSQIP Pediatric Children's Surgery Participant Portal Fees and Invoices Quality ... and Research Health Information Technology Scope of Practice Pediatric Issues Other Federal Legislative Issues Regulatory Issues Regulatory ...

Your Lung Operation: After Your Operation

Medline Plus

Full Text Available ... Surgery Children's Surgery Children's Surgery Verification ACS NSQIP Pediatric Children's Surgery Participant Portal Fees and Invoices Quality ... and Research Health Information Technology Scope of Practice Pediatric Issues Other Federal Legislative Issues Regulatory Issues Regulatory ...

Your Lung Operation: After Your Operation

Medline Plus

Full Text Available ... Fellows Associate Fellows Residents Medical Students Affiliate Members Fees and Dues Realize the Potential of Your Profession ... Verification ACS NSQIP Pediatric Children's Surgery Participant Portal Fees and Invoices Quality and Safety Conference Bariatric Surgery ...

Ostomy Home Skills Program

Medline Plus

Full Text Available ... Fellows Associate Fellows Residents Medical Students Affiliate Members Fees and Dues Realize the Potential of Your Profession ... Verification ACS NSQIP Pediatric Children's Surgery Participant Portal Fees and Invoices Quality and Safety Conference Bariatric Surgery ...

Guam Commercial Purchases (Trip Ticket)

Data.gov (United States)

National Oceanic and Atmospheric Administration, Department of Commerce — DAWR collects Trip Ticket or purchase invoice data from vendors that buy fish directly from the fishermen. Similar to the trip ticket system in Saipan, this is a...

Chief, Accounting Operations | IDRC - International Development ...

International Development Research Centre (IDRC) Digital Library (Canada)

Approving and posting sales invoices and credit memos; ... Leads and completes special projects that are defined within the FAD or Corporate ... Errors could cause embarrrassment to the Centre as well as possibly attract fines and/or ...

48 CFR 1846.672-1 - Preparation instructions.

Science.gov (United States)

2010-10-01

...) Addresses shall consist of the name, street address/P.O. box, city, State, and ZIP code. (3) The data... pending attachment to its invoice of the approved test/evaluation results. (xii) The copy of the DD Form...

19 CFR 159.22 - Net weights and tares.

Science.gov (United States)

2010-04-01

... per half box for paper wrappings, and actual tare for outer containers. Ocher, dry, in casks: Eight... importer is not satisfied with the invoice tare or with the schedule tare; (2) If the port director is of...

Financial implications for built environment consultants working at ...

African Journals Online (AJOL)

Therefore, economists expected .... deferral of the consultant's fee (or a portion thereof), which the .... In this study a quantitative approach was followed with the aim of ..... such as attorneys, accountants or doctors will invoice clients for their.

48 CFR 29.305 - State and local tax exemptions.

Science.gov (United States)

2010-10-01

... invoices, or similar documents that identify an agency or instrumentality of the United States as the buyer. (3) A U.S. Tax Exemption Form (SF 1094). (4) A State or local form indicating that the supplies or...

LDC commodity risk analysis and recommendations

International Nuclear Information System (INIS)

2002-01-01

Under the current operation of the new competitive electricity market in Ontario, local distribution companies (LDCs) are required to pay the monthly invoice of the Independent Market Operator (IMO) before they collect from end-users for the consumption period covered by the invoice, with no clear guarantee that the recovery will occur. This situation creates a major cash flow problem and financial risk for LDCs and threatens the integrity and stability of the electricity market. This paper described 3 features of Ontario's competitive electricity market that create financial and commodity risk. The first problem is that there is no limit on how high prices can rise. Increases in wholesale commodity prices can result in a situation where the amount of the IMO's invoice is greater than the LDC's ability to pay at the time of receipt. Secondly, the LDC bears a 100 per cent payment obligation to the IMO administrator of the wholesale market. The third problem is that LDCs bear payment default risk from all consumers in the Ontario market, including electricity retailers. This paper presents some specific policy solutions that can protect the market from this threat. It was suggested that in order to protect the integrity of Ontario's electricity market during high prices, a policy must be drafted to address the commodity price financing risk (CPFR) issue. The policy must also define what happens if prices increase past the LDCs financing obligation limit. tabs., figs

Managing Online Search Statistics with dBASE III Plus.

Science.gov (United States)

Speer, Susan C.

1987-01-01

Describes a computer program designed to manage statistics about online searches which reports the number of searches by vendor, purpose, and librarian; calculates charges to departments and individuals; and prints monthly invoices to users with standing accounts. (CLB)

78 FR 57622 - Proposed Collection; Comment Request

Science.gov (United States)

2013-09-19

... collection techniques or other forms of information technology. DATES: Consideration will be given to all... Reports, Trade Security Controls Assessment Records, Reports of Post Sale Investigation, Crime... Directors Reports of Corrective Action, invoices, sales contracts, messages, statements of witnesses...

Analysis of Information Requirements and Design of the Consolidated AFIT Database and Information System (CADIS) with an AFIT/CI Implementation Design.

Science.gov (United States)

1982-12-01

STUDENT INVOICES STUDENT UEADER (DI) VOUCHER NUMBER VOUCHER AMOUNT PMT CODE INCLUSI \\ DATES DATE-POSTED AMOUNT REQUESTED TE-. TYPE RE, AKS LINE FUN tI i...CODE INCLUSI ’ . DATES DATE POSTED AOUN_ REQUESTED TERM TYPE RE ,1KS LINE FUN

Summaries of completed Access to Information requests in 2015 ...

International Development Research Centre (IDRC) Digital Library (Canada)

... please indicate whether it follows the Treasury Board's Travel Directive and Special Travel Authorities. All hospitality and travel expense claims (including submitted claim forms and processing documentation) and supporting documentation (including, where available, receipts, invoices, itineraries, hotel bills, taxi chits, ...

14 CFR 152.307 - Retention of records.

Science.gov (United States)

2010-01-01

... expenditure report— (a) Documentary evidence, such as invoices, cost estimates, and payrolls, supporting each item of project costs; and (b) Evidence of all payments for items of project costs, including vouchers, cancelled checks or warrants, and receipts for cash payments. ...

78 FR 19329 - Request for Information (RFI): Reducing Investigator's Administrative Workload for Federally...

Science.gov (United States)

2013-03-29

..., equipment and supplies purchases, and other financial issues/ requirements); [ssquf] Personnel management..., invoices, and other financial matters; and, compliance and safety/security issues). If not addressed in... additional administrative support would you like to receive from your institution? Institutional Review...

9 CFR 203.4 - Statement with respect to the disposition of records by packers, live poultry dealers, stockyard...

Science.gov (United States)

2010-01-01

... sheets; scale tickets received from others; inventory and products in storage; receiving records; trial... slips; production or sale tonnage reports (including recapitulations and summaries of routes, branches... sales invoices, or claims or credit memoranda; and Provided further, That microfilm copies of records...

Construction fraud

NARCIS (Netherlands)

Graafland, J.J.; Liedekerke, L.; Dubbink, W.; van Liedekerke, L.; van Luijk, H.

2011-01-01

Due to the actions of a whistleblower The Netherlands was confronted with a massive case of construction fraud involving almost the entire construction sector. Price fixing, prior consulting, duplicate accounts, fictitious invoices and active corruption of civil servants were rampant practices. This

77 FR 72332 - Proposed Collection; Comment Request

Science.gov (United States)

2012-12-05

... receiving reports in a real-time, paperless environment, resulting in complete transaction visibility, fewer interest penalties and reduced processing time. WAWF provides the Department and its suppliers the single..., Travel and Miscellaneous Expenses. WAWF captures and processes invoices and vouchers. The complete list...

Accounts Payable Administrator | IDRC - International Development ...

International Development Research Centre (IDRC) Digital Library (Canada)

Job Summary An Accounts Payable Administrator is responsible for the processing of supplier invoices and grant payment requests (from the Grant Administration Division and regional offices for institutional recipients, participants, scholars, fellows and other awardees). Each Administrator looks after internal cost centers, ...

Pokeren om de volgende Superbotsbaan

CERN Multimedia

Stroeykens, Steven

2003-01-01

The physicists take charge of the project of a new machine to drill the secrets of the matter and the natural laws. But the invoice of these more powerful accelerators, six billion euro, is made thanks to the dedication of a scientific and political team

48 CFR 2432.908 - Contract clauses.

Science.gov (United States)

2010-10-01

... Section 2432.908 Federal Acquisition Regulations System DEPARTMENT OF HOUSING AND URBAN DEVELOPMENT GENERAL CONTRACTING REQUIREMENTS CONTRACT FINANCING Prompt Payment 2432.908 Contract clauses. (c)(1) The... other than the submission of an invoice or voucher, e.g., directly from proceeds of property sales. [71...

76 FR 36519 - Purified Carboxymethylcellulose from the Netherlands; Preliminary Results of Antidumping Duty...

Science.gov (United States)

2011-06-22

... shipment date precedes invoice date. See Certain Cold-Rolled and Corrosion-Resistant Carbon Steel Flat... the chain of distribution between the producer and the unaffiliated customer. If the comparison market... the marketing process and selling functions along the chain of distribution between the producer and...

7 CFR 252.4 - Application to participate and agreement.

Science.gov (United States)

2010-01-01

... integrity, business ethics and performance. In addition, the processors must demonstrate their ability to sell end products under NCP by submitting supporting documentation such as written intent to purchase... purchased, the processor shall invoice the recipient agency at the net case price which shall reflect the...

7 CFR 1484.35 - Must Cooperators follow specific contracting procedures?

Science.gov (United States)

2010-01-01

... the decision-making process. [64 FR 52630, Sept. 30, 1999. Redesignated and amended at 65 FR 9995, Feb...) COMMODITY CREDIT CORPORATION, DEPARTMENT OF AGRICULTURE LOANS, PURCHASES, AND OTHER OPERATIONS PROGRAMS TO..., which are reimbursed with project funds, are documented by a purchase order, invoice, or contract; (2...

75 FR 49821 - Information Reporting for Payments Made in Settlement of Payment Card and Third Party Network...

Science.gov (United States)

2010-08-16

...-value cards (including gift cards). All of these provisions are retained in the final regulations... statutory definition are met. Electronic benefit transactions for the purchase of goods or services, made on... goods or services to (1) send a purchase invoice electronically to customers; and (2) accept payment...

48 CFR 252.243-7002 - Requests for equitable adjustment.

Science.gov (United States)

2010-10-01

... clause does not apply to— (1) Requests for routine contract payments; for example, requests for payment for accepted supplies and services, routine vouchers under a cost-reimbursement type contract, or progress payment invoices; or (2) Final adjustment under an incentive provision of the contract. (End of...

48 CFR 5.503 - Procedures.

Science.gov (United States)

2010-10-01

... advertisements may be placed directly with the media or through an advertising agency. Contracting officers shall... advertising. Every invoice for advertising shall be accompanied by a copy of the advertisement or an affidavit of publication furnished by the publisher, radio or television station, or advertising agency...

Domain Models of "The Market" - In Preparation for E-Commerce

DEFF Research Database (Denmark)

Bjørner, Dines

2003-01-01

An analysis is presented, in the form both of an informal narrative and a formal model of "The Market" of buyers and sellers, agents, brokers and traders - who inquire about products and services, issue quotations, orders, delivers, receives, accepts, invoices, pays, rejects, returns and gets ref...

19 CFR 143.42 - Definitions.

Science.gov (United States)

2010-04-01

... CBP can process in a completely electronic data interchange system to a RLF-operational CBP location... operational experience with the Electronic Invoice Program (EIP). EIP is defined in § 143.32 of this chapter... located athttp://www.cbp.gov/xp/cgov/trade/trade_programs/remote_location_filing/. ...

Electronic Data Interchange (EDI) for Libraries and Publishers.

Science.gov (United States)

Santosuosso, Joe

1992-01-01

Defines electronic data interchange (EDI) as the exchange of data between computer systems without human intervention or interpretation. Standards are discussed; and the implementation of EDI in libraries and the serials publishing community in the areas of orders and acquisitions, claims, and invoice processing is described. (LRW)

16 CFR 301.43 - Use of deceptive trade or corporate names, trademarks or graphic representations prohibited.

Science.gov (United States)

2010-01-01

..., trademarks or graphic representations prohibited. 301.43 Section 301.43 Commercial Practices FEDERAL TRADE... Regulations § 301.43 Use of deceptive trade or corporate names, trademarks or graphic representations prohibited. No person shall use in labeling, invoicing or advertising any fur or fur product a trade name...

76 FR 72989 - Options Price Reporting Authority; Notice of Filing and Immediate Effectiveness of Proposed...

Science.gov (United States)

2011-11-28

... section replaces a Policy currently on the OPRA Web site that, although it is entitled ``Auditing... invoices for ``Professional Subscriber Device-based Fees'' that it sends directly to these Professional Subscribers. The Professional Subscribers to which the Vendor distributes OPRA data and for whose access it...

27 CFR 17.161 - General.

Science.gov (United States)

2010-04-01

....161 Alcohol, Tobacco Products and Firearms ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF THE... organized to enable appropriate TTB officers to trace each operation or transaction, monitor compliance with... invoices and cost accounting records, are acceptable if they show the required information or are annotated...

The Right for Deducting VAT

Directory of Open Access Journals (Sweden)

Constantin Sergiu-Bogdan Constantin

2017-01-01

Full Text Available Romania must comply with the VAT Directive, the judgments of the Court of Justice of theEuropean Union and the European Court of Human Rights on VAT matter, that includes the matterof VAT deduction. The right to deduct VAT, in principle, cannot be limited for a taxable person andit is an abuse of law made by tax authorities when refusing this right. There are exceptions though,when the substantive and/or formal requirements are not met, the taxable person was involved in aVAT fraud or its supplier incorrectly drawn-up the invoice. The substantive requirements are: thepurchases must be from a taxable person and must be used for taxable activities. The formalrequirements are the obligations relating to accounting, invoicing and tax declarations. If taxauthorities discover a VAT fraud or/and that a VAT liability has not been declared they must takeimmediate measures, impose compliance and collect the corresponding sums from the responsibleperson.

THE E-GOVERNMENT AND THE NEW CHALLENGES OF THE EUROPEAN SINGLE MARKET

Directory of Open Access Journals (Sweden)

Nuno Gama de Oliveira Pinto

2009-07-01

Full Text Available Motivating enterprises by provision of e-government services in Europe acts as a powerful incentive for enterprises, in particular for small and medium sized enterprises, to adopt electronic ways of working in their dealings with public administration. A leading example is e-procurement, which facilitates the integration of public administration requirements into the work processes of enterprises and so contributes to building of the European business environment that encourages and supports entrepreneurs and competitiveness. New needs arise for e-government services in support of this type of cross-border users. The introduction of electronic invoicing systems in public administrations would generate savings both for the public bodies as well as the suppliers interacting with it. These activities covered by the IDABC work programme since 2005 produce guidelines for the implementation of e-procurement systems. The objective is to contribute to the use of electronic invoices in the public sector according to the i2010 e-government action plan and the e-procurement action plan.

48 CFR 2813.7002 - Procedure.

Science.gov (United States)

2010-10-01

... be domestic source end products, except as provided in FAR subpart 25.1. (b) Use of the certified... by the appropriate administrative office and forwarded to the Finance Office for payment within 5... forwarding the invoice to Finance, the administrative office shall place the following statement on the...

48 CFR 49.112-2 - Final payment.

Science.gov (United States)

2010-10-01

... voucher or invoice and forward the documents to the disbursing officer for payment. (b) Settlement by...) Construction contracts. In the case of construction contracts, before forwarding the final payment voucher, the... 48 Federal Acquisition Regulations System 1 2010-10-01 2010-10-01 false Final payment. 49.112-2...

19 CFR 11.2 - Manufactured tobacco.

Science.gov (United States)

2010-04-01

... 19 Customs Duties 1 2010-04-01 2010-04-01 false Manufactured tobacco. 11.2 Section 11.2 Customs... PACKING AND STAMPING; MARKING Packing and Stamping § 11.2 Manufactured tobacco. (a) If the invoice and entry presented for manufactured tobacco specify all the information necessary for prompt determination...

27 CFR 70.507 - Data to be shown in claim.

Science.gov (United States)

2010-04-01

... statement as to whether the price of the article was increased on or following the effective date of such... as to the amount of such price increase. (f) Specific evidence (such as relevant records, invoices, or other documents, or affidavits of individuals having personal knowledge of pertinent facts) which...

27 CFR 46.8 - Data to be shown in claim.

Science.gov (United States)

2010-04-01

... statement as to whether the price of the article was increased on or following the effective date of such... as to the amount of such price increase. (f) Specific evidence (such as relevant records, invoices, or other documents, or affidavits of individuals having personal knowledge of pertinent facts) which...

19 CFR 181.93 - Submission of advance ruling requests.

Science.gov (United States)

2010-04-01

... two or more substances, the relative quantity (by both weight and by volume) and value of each substance; any applicable special invoicing requirements set forth in part 141 of this chapter (if known... the good or material, and its approximate selling price in the United States. Each individual request...

7 CFR 505.2 - Fees for loans of materials in library collections.

Science.gov (United States)

2010-01-01

....00 processing fee. (d) All services in this section will incur a billing surcharge per invoice... RESEARCH SERVICE, DEPARTMENT OF AGRICULTURE NATIONAL AGRICULTURAL LIBRARY FEES FOR LOANS AND COPYING § 505....00, is billed as a direct cost recovery based on charges to the library by the billing vendor...

77 FR 46024 - Purified Carboxymethylcellulose From the Netherlands: Preliminary Results of Antidumping Duty...

Science.gov (United States)

2012-08-02

... shipment date as the date of sale when shipment date precedes invoice date. See Certain Cold-Rolled and... along the chain of distribution between the producer and the unaffiliated customer. If the comparison..., we examine stages in the marketing process and selling functions along the chain of distribution...

48 CFR 229.402-1 - Foreign fixed-price contracts.

Science.gov (United States)

2010-10-01

... 48 Federal Acquisition Regulations System 3 2010-10-01 2010-10-01 false Foreign fixed-price... Foreign fixed-price contracts. Use the clause at 252.229-7000, Invoices Exclusive of Taxes or Duties, in solicitations and contracts when a fixed-price contract will be awarded to a foreign concern. ...

37 CFR 382.11 - Definitions.

Science.gov (United States)

2010-07-01

... bandwidth, sales of devices that receive the Licensee's SDARS and any taxes, shipping and handling fees... and use taxes, shipping and handling, credit card, invoice, and fulfillment service fees; (v) Bad debt....C. 114(g)(2)(D). Qualified Auditor is a Certified Public Accountant. Residential means, with respect...

41 CFR 51-5.7 - Payments.

Science.gov (United States)

2010-07-01

... 41 Public Contracts and Property Management 1 2010-07-01 2010-07-01 true Payments. 51-5.7 Section... Payments. Payments for products or services of persons who are blind or have other severe disabilities shall be made within 30 days after shipment or receipt of a proper invoice or voucher. ...

Spending Smart

Science.gov (United States)

Grush, Mary

2009-01-01

There is no doubt that eProcurement technology has turned cumbersome paper-based processes into highly connected online systems. The most basic parameters of eProcurement range from shopping for or sourcing goods, to creating purchase requisitions and getting them approved, to placing orders with suppliers, to receiving invoices--all…

7 CFR 46.21 - Returns, rejections, or credit memorandums on sales.

Science.gov (United States)

2010-01-01

..., a credit memorandum showing the buyer's name, sales ticket number, lot number, date of the granting... notation shall be made on the original sales ticket referring to the adjustment and showing where the... sales ticket or invoice properly completed to show the facts and shall be approved by a duly authorized...

The Advantages of a Course in Intermediate Typewriting.

Science.gov (United States)

Nebel, Joseph A.

1980-01-01

Suggests a one-semester intermediate typewriting course for students who have not attained a speed of 30-35 words per minute. It would emphasize remedial exercises as well as exercises on letters, memos, reports, invoices, and other business forms. The student would then enter advanced typewriting, business machines, and communications. (JOW)

46 CFR Sec. 7 - Disbursements at foreign ports.

Science.gov (United States)

2010-10-01

...-agent shall pay invoices from such advances and shall make proper accounting to the agent for all... RULES FOR FINANCIAL TRANSACTIONS UNDER AGENCY AGREEMENTS Disbursements Sec. 7 Disbursements at foreign... or by any other method outlined to and approved by the owner in advance of its use: (a) The agent may...

7 CFR 1484.53 - What are the requirements for documenting and reporting contributions?

Science.gov (United States)

2010-01-01

... contribution must be documented by the Cooperator, showing the method of computing non-cash contributions, salaries, and travel expenses. (b) Each Cooperator must keep records of the methods used to compute the value of non-cash contributions, and (1) Copies of invoices or receipts for expenses paid by the U.S...

76 FR 77230 - Agency Information Collection Activities; Proposed Collection; Comment Request

Science.gov (United States)

2011-12-12

... misbranding and false advertising of fur products. The Fur Rules establish disclosure requirements that assist... business. See 5 CFR 1320.3(b)(2). Staff estimates that the Fur Rules' advertising disclosure requirements... 116,228 hours (89,021 hours for labeling + 23,517 hours for invoices + 3,690 hours for advertising...

75 FR 22552 - Certain Steel Concrete Reinforcing Bars from Turkey; Notice of Amended Final Results Pursuant to...

Science.gov (United States)

2010-04-29

.... 23, 2009) (Habas II); and Nucor Corporation, Gerdau Ameristeel Corporation, and Commercial Metals... evidence, the Department reasonably applied its date-of-sale methodology to the facts at issue. See Nucor... which it found that the invoice date was the appropriate date of sale for ICDAS's U.S. sales. See Nucor...

Analysis of Contemporary Contingency Contracting Educational Resources

Science.gov (United States)

2010-11-29

competition and economies of scale, and tapping existing technologies and corporate knowledge. The CRS (2010a) contends that hiring contractors only...days 0 after payment was made? C. Unanswered 0% A. CootmctoCs ab;t;ty to <ece;,e EFT paymeot~ 1 Payment approval and B. Proper invoice and other

46 CFR Sec. 8 - Disbursement documents.

Science.gov (United States)

2010-10-01

... as to the nature of services, supplies, or facilities furnished including quantity, rate, price and... will be waived, provided the agent certifies as follows: We certify that, to the best of our knowledge... invoices. I certify that the prices charged are reasonable and correct. Branch house or sub-agent By: Name...

77 FR 23204 - VA Acquisition Regulation: Electronic Submission of Payment Requests

Science.gov (United States)

2012-04-18

... choose to use electronic invoicing have three options to submit payment requests in electronic form: (1... (``Act''), Public Law 97-177, to require Federal agencies to pay their bills on a timely basis, to pay... reflect the increased use of electronic commerce in the Federal Government and in the private sector...

16 CFR 301.3 - English language requirements.

Science.gov (United States)

2010-01-01

... 16 Commercial Practices 1 2010-01-01 2010-01-01 false English language requirements. 301.3 Section... AND REGULATIONS UNDER FUR PRODUCTS LABELING ACT Regulations § 301.3 English language requirements. All..., shall be set out in the English language. If labels, invoices or advertising matter contain any of the...

75 FR 78286 - Self-Regulatory Organizations; Notice of Filing and Immediate Effectiveness of Proposed Rule...

Science.gov (United States)

2010-12-15

...-disciplinary actions, the Exchange would similarly not take action to debit a member account until all appeal...-disciplinary actions will be debited, and the amount due will appear on the members invoice prior to the actual... imposed by a Hearing Panel in connection with Disciplinary Violations. With respect to disciplinary...

Software for industrial consumers electrical energy tariff optimal selection

OpenAIRE

Simona Ardelean; A. Ceclan; L. Czumbil; D. D. Micu; E. Simion

2008-01-01

This paper briefly presents someelectrical energy management techniques andproposes a software product dedicated forautomatic choose of the optimal tariff structure forindustrial consumers. The optimal choose ofelectrical energy invoicing model proves to be anefficient way to bring quality and economies in anycompanies administration. Advanced description ofthe proposed software is also presented.

7 CFR 996.50 - Reconditioning failing quality peanuts.

Science.gov (United States)

2010-01-01

... certified as meeting the requirements for disposition to human consumption outlets may be disposed for non... numerical count). However, on the shipping papers covering the disposition of each such lot, the handler or... invoice, etc.) are not to be used for human consumption.” (b) Sheller oil stock residuals shall be...

19 CFR 19.12 - Inventory control and recordkeeping system.

Science.gov (United States)

2010-04-01

... invoice with any discrepancy reported to the port director as provided in § 19.6(a). (3) Recordation... discovery. The responsible party must pay the applicable duties, taxes and interest on thefts and shortages... discovery. The responsible party must pay the applicable duties, taxes and interest on thefts and shortages...

'Dair hi tgout ende sulver toe dede': Haagse hofrekeningen in kunsthistorisch onderzoek

NARCIS (Netherlands)

Egmond, A.M.J.

2012-01-01

In the past, the method for approaching art and material culture mentioned in the Dutch account books of late medieval princely households has been characterized as ‘gathering dead wood’ and criticized for being ‘too superficial’. Because of the financial purpose of the invoices it is ‘impossible to

77 FR 13547 - Certain Frozen Warmwater Shrimp From the Socialist Republic of Vietnam: Preliminary Results of...

Science.gov (United States)

2012-03-07

... Critical Circumstances, In Part: Certain Lined Paper Products From the People's Republic of China, 71 FR... Administrative Review: Petroleum Wax Candles from the People's Republic of China, 72 FR 52355, 52356 (September... invoice date. \\42\\ See, e.g., Notice of Final Determination of Sales at Less Than Fair Value and Negative...

78 FR 70569 - Agency Information Collection Activities: Commercial Invoice

Science.gov (United States)

2013-11-26

... respondents or record keepers from the collection of information (a total capital/startup costs and operations...: 1208. Estimated Number of Total Annual Responses: 46,500,000. Estimated time per Response: 1 minute...

16 CFR 306.6 - Certification.

Science.gov (United States)

2010-01-01

...) Include a delivery ticket or other paper with each transfer of automotive fuel. It may be an invoice, bill of lading, bill of sale, terminal ticket, delivery ticket, or any other written proof of transfer. It... new automotive fuel either with a delivery ticket or by sending a new letter of certification. (c...

27 CFR 25.186 - Record of beer transferred.

Science.gov (United States)

2010-04-01

... 27 Alcohol, Tobacco Products and Firearms 1 2010-04-01 2010-04-01 false Record of beer transferred..., DEPARTMENT OF THE TREASURY LIQUORS BEER Removals Without Payment of Tax Transfer to Another Brewery of Same Ownership § 25.186 Record of beer transferred. (a) Preparation of invoice. When beer is transferred between...

76 FR 27007 - Steel Wire Garment Hangers From the People's Republic of China: Affirmative Preliminary...

Science.gov (United States)

2011-05-10

... Response dated November 19, 2010, at Exhibit 10, for the value-added tax (``VAT'') invoice of the fuel oven... numerical calculation of value- added toward a more qualitative focus on the nature of the production...-origin semi-finished garment hangers \\9\\, to which Angang added either PRC-origin powder coating or paint...

76 FR 35301 - National School Lunch Program: School Food Service Account Revenue Amendments Related to the...

Science.gov (United States)

2011-06-17

...,557 $3,629 $17,108 Number of breakfasts 2,091 2,187 2,253 2,298 2,332 11,160 * Equals less than $500... 356 schools within those SFAs. Financial statements, meal production records, recipes, invoices, and... Foods, school recipe records, and school menus. With this information, the study estimated the share of...

19 CFR 141.88 - Computed value.

Science.gov (United States)

2010-04-01

... 19 Customs Duties 2 2010-04-01 2010-04-01 false Computed value. 141.88 Section 141.88 Customs... (CONTINUED) ENTRY OF MERCHANDISE Invoices § 141.88 Computed value. When the port director determines that information as to computed value is necessary in the appraisement of any class or kind of merchandise, he...

7 CFR 160.84 - Identification of shipments.

Science.gov (United States)

2010-01-01

... 7 Agriculture 3 2010-01-01 2010-01-01 false Identification of shipments. 160.84 Section 160.84... STANDARDS FOR NAVAL STORES Sales and Shipments § 160.84 Identification of shipments. The invoice or contract of sale of any naval stores in commerce shall identify and describe the article in accordance with...

Energy saving in the pumping of drinking water, Municipality of San Felipe, Guanajuato; Ahorro de energia electrica en bombeo de agua potable, en el municipio de San Felipe, Gto.

Energy Technology Data Exchange (ETDEWEB)

Gamiz Sanchez, Lorenzo [Applied Technology Center de Mexico, S.A. de C.V. (Mexico)

2006-01-15

This paper shows the results attained in energy saving through a project of potable water pumping, which took an investment of $433,043.00 and an internal rate of return of 126%. This project puts into evidence that it is possible to reduce between 15 and 30% of the total invoicing for energy consumption in potable water pumping if an equipment of poor efficiency is replaced by another of high efficiency. The project was requested by the Guanajuato's State Water Comision and the Municipal Bureau of Sewage and Potable Water, with the double intention of reducing the energy consumption along with the corresponding invoicing and incrementing the output of the wells in order to improve the potable water supply. In the site two high efficiency submersible motor-pumps were installed previously to the energy diagnosis that triggered profitable operation results and a convenient invoicing. [Spanish] Se documentan los resultados obtenidos en un proyecto de ahorro de energia en el bombeo de agua potable realizado con una inversion de $433,043.00 y con una tasa interna de retorno de 126%. Este proyecto pone en evidencia que es posible reducir entre el 15 y 30% de la facturacion total por consumo de energia electrica en el bombeo de agua potable si se sustituye un equipo poco eficiente por otro de alta eficiencia. El proyecto fue solicitado por la Comision Estatal del Agua de Guanajuato y la Junta Municipal de Agua Potable y Alcantarillado del municipio, con un doble proposito, reducir el consumo de energia junto con la facturacion correspondiente e incrementar la capacidad de produccion de los pozos con la intencion de mejorar el abasto de agua potable. En el lugar se instalaron dos motobombas sumergibles de alta eficiencia previo diagnostico energetico que desencadenaron rentables resultados operativos y de facturacion.

16 CFR 309.11 - Certification.

Science.gov (United States)

2010-01-01

... invoice, bill of lading, bill of sale, terminal ticket, delivery ticket, or any other written proof of... of lading, bill of sale, delivery ticket, or any other written proof of transfer. It must contain at... with your determination. You can do this in either of two ways: (1) Include a delivery ticket or other...

76 FR 58138 - Defense Federal Acquisition Regulation Supplement (DFARS); Alternative Line Item Structure (DFARS...

Science.gov (United States)

2011-09-20

... DoD published a proposed rule in the Federal Register at 76 FR 21847 on April 19, 2011, to add DFARS..., the contract line item may be for a desktop computer, but the actual items delivered, invoiced, and..., Desktop with 20 EA CPU, Monitor, Keyboard and Mouse. Alternative line-item structure offer where monitors...

16 CFR 301.48a - Guaranties not received in good faith.

Science.gov (United States)

2010-01-01

... 16 Commercial Practices 1 2010-01-01 2010-01-01 false Guaranties not received in good faith. 301... received in good faith. A guaranty shall not be deemed to have been received in good faith within the... required label, required invoice and advertisement relating to the fur product or fur so guaranteed; (b) If...

HEALTH INFO Information from the CHIS Board and Personnel Division: ABOUT BILLS FROM HOPITAL DE LA TOUR

CERN Multimedia

Personnel Division + CHISB

1999-01-01

The tariff agreement signed by CERN (and other international organisations) with Hospital de La Tour specifies that all bills paid within 30 days of the date of the invoice will enjoy a discount, to be deducted by the payer. The bills are labelled with a message to this effect.Physicians' fees, personal expenses as well as services from outside providers (e.g. ambulance companies or external laboratories) are however not part of the discount agreement. Bills for hospitalisation (i.e. with a stay in hospital longer than 28h) are normally directly paid by AUSTRIA, acting as a third-party payer.In May this year, Hospital de La Tour introduced a new (Y2K compliant) accounting and invoicing system. This implementation did not go as smoothly as planned and delayed the issuing of bills by two months. During the summer period, a special team of temporary staff was put in place to catch up on the delay. As a result of this, some bills were produced that contained errors and the sticky label mentioning the discount agr...

HEALTH INFO Information from the CHISBoard and Personnel Division: ABOUT BILLS FROM HOPITAL DE LA TOUR

CERN Multimedia

1999-01-01

The tariff agreement signed by CERN (and other international organisations) with Hôpital de La Tour specifies that all bills paid within 30 days of the date of the invoice will enjoy a discount, to be deducted by the payer. The bills are labelled with a message to this effect.Physicians' fees, personal expenses as well as services from outside providers (e.g. ambulance companies or external laboratories) are however not part of the discount agreement. Bills for hospitalisation (i.e. with a stay in hospital longer than 28h) are normally directly paid by AUSTRIA, acting as a third-party payer.In May this year, Hôpital de La Tour introduced a new (Y2K compliant) accounting and invoicing system. This implementation did not go as smoothly as planned and delayed the issuing of bills by two months. During the summer period, a special team of temporary staff was put in place to catch up on the delay. As a result of this, some bills were produced that contained errors and the sticky label mentionin...

Radiological investigation in the outside area of expedition's room during radiopharmaceuticals' expedition

International Nuclear Information System (INIS)

Reina, Luiz C.; Monteiro, Ilka H.T.S.; Silva, Joao Carlos P. da; Teixeira, Danilo L.; Pedro, C.R.; Santos, J. Regis dos

2013-01-01

Radiopharmaceuticals produced in IEN - Instituto de Engenharia Nuclear of the Brazilian Nuclear Energy Commission, are issued by the radiation protection team, which is responsible for preparing and issuing the packaged documentation required for movement in modal transportation. The documents are: Invoice , Shipper's Declaration of Radioactive Material , Shipper's Declaration of Dangerous Goods - (form IATA ) , Emergency Sheet, sketch of packed. All this documentation is inserted in an envelope of emergency. The Department of Radiological Protection is responsible for issuing such documents except the invoice that is issued by the Commercial Sector (Setcom). A employee of this sector is responsible for delivering it to the shipment sector. The preparation of packaged and documentation is performed in a room located in the building of Radiopharmaceutical Division. The vehicles which are used in the transport are parked outside this building, where are monitored after commissioning of packaged. The present study aims to evaluate potential and occupational radiation risks of people in transit or remain in the area where radioactive material circulates due to the shipment of radiopharmaceuticals for the classification of the area during the operation of dispatch

7 CFR 1737.42 - Procedure for construction.

Science.gov (United States)

2010-01-01

... contractors invited to bid must be informed that funds from sources other than RUS will be used to pay for... satisfactory to RUS, stating that RUS is not committed to lend or advance funds to finance the project. (3... sources other than RUS will be available when needed to pay invoices submitted in accordance with contract...

Dashboard of the energy

International Nuclear Information System (INIS)

Anon.

2000-01-01

Eight comparative tables present statistical data on the energy in France: the corrected consumption of the climate and the CO 2 emissions coming from the energy consumption; the energy independence rate; the monthly energy invoice; the monthly middle prices of imported energies; the corrected consumptions for the electric power, the petroleum, the mineral solid fuels and the natural gas

76 FR 20752 - Self-Regulatory Organizations; International Securities Exchange, LLC; Notice of Filing and...

Science.gov (United States)

2011-04-13

...). \\2\\ 17 CFR 240.19b-4. I. Self-Regulatory Organization's Statement of the Terms of Substance of the... whole number, resulting in an implied number of users based on quotes. Market makers are invoiced on a... number of implied users based on quotes. \\5\\ See Exchange Act Release No. 56721 (October 30, 2007), 72 FR...

Congressional Report on Defense Business Operations

Science.gov (United States)

2010-03-15

courses to over 850,000 (650,000+ for eLearning and 200,000+ for Rosetta Stone) training participants worldwide. In addition, the DLS completed...of perfor- mance metrics such as Timeliness of Obligations, Unmatched Disbursements, Unsupportable Disburse- ment, Interest Payments, and other...submission, acceptance and processing of invoices and receiving reports in a real-time paperless environment. It reduces processing time and interest

19 CFR 141.86 - Contents of invoices and general requirements.

Science.gov (United States)

2010-04-01

... or quality, and the marks, numbers, and symbols under which sold by the seller or manufacturer to the... forth in detail, for each class or kind of merchandise, every discount from list or other base price... the exporter, who has knowledge, or who can readily obtain knowledge, of the transaction. [T.D. 73-175...

48 CFR 13.306 - SF 44, Purchase Order-Invoice-Voucher.

Science.gov (United States)

2010-10-01

... supplies and nonpersonal services while away from the purchasing office or at isolated activities. It also...) The supplies or services are immediately available; (3) One delivery and one payment will be made; and... and on the inside front cover of each book of forms. (c) Since there is, for all practical purposes...

VAT Cashing System: between Myth and Reality

Directory of Open Access Journals (Sweden)

Roxana ISPAS

2014-11-01

Full Text Available The value added tax (VAT collection system, which is applied to any company with a turnover of up to 500,000 Euros, has become optional from 1 January 2014. Since January 1, 2014, taxpayers may choose the optional introduction of new system of VAT collection anytime during the year 2014 by filing a notice from the IRS, SELF removal from the register of taxable persons applying this system. By making changes and deregistration itself, taxpayers will continue to apply the system of VAT collection.For operations whose VAT chargeable event occurred until 31 December 2013 for the invoices issued before that date, in the event that the 90th calendar day from the date of invoice or the date set imitates the chargeability of tax occurs on full or partial consideration receipt of goods delivered or services rendered. Changing the Tax Code is provided in GEO no. 111/2013, published in Official Gazette no. 809 of 19 December. New tax rules allow taxpayers to decide if they want apply VAT at collection system, this decision targeting about half a million taxpayers from Romania.

Radiological investigation in the outside area of expedition's room during radiopharmaceuticals' expedition; Avaliacao radiologica na area externa da sala de expedicao durante a expedicao de radiofarmacos

Energy Technology Data Exchange (ETDEWEB)

Reina, Luiz C.; Monteiro, Ilka H.T.S.; Silva, Joao Carlos P. da; Teixeira, Danilo L.; Pedro, C.R.; Santos, J. Regis dos, E-mail: reina@ien.gov.br, E-mail: jcarlos@ien.gov.br [Instituto de Engenharia Nuclear (IEN/CNEN-RJ), Rio de janeiro, RJ (Brazil)

2013-07-01

Radiopharmaceuticals produced in IEN - Instituto de Engenharia Nuclear of the Brazilian Nuclear Energy Commission, are issued by the radiation protection team, which is responsible for preparing and issuing the packaged documentation required for movement in modal transportation. The documents are: Invoice , Shipper's Declaration of Radioactive Material , Shipper's Declaration of Dangerous Goods - (form IATA ) , Emergency Sheet, sketch of packed. All this documentation is inserted in an envelope of emergency. The Department of Radiological Protection is responsible for issuing such documents except the invoice that is issued by the Commercial Sector (Setcom). A employee of this sector is responsible for delivering it to the shipment sector. The preparation of packaged and documentation is performed in a room located in the building of Radiopharmaceutical Division. The vehicles which are used in the transport are parked outside this building, where are monitored after commissioning of packaged. The present study aims to evaluate potential and occupational radiation risks of people in transit or remain in the area where radioactive material circulates due to the shipment of radiopharmaceuticals for the classification of the area during the operation of dispatch.

Active Authentication: Beyond Passwords

Science.gov (United States)

2011-11-18

Windows DJN Source Selection TFIMs, I2O BAA Tool Contract Management GSA Advantage, SPS Contract Invoicing Wide Area Workflow Payroll MyPay Benefits...hassle You Existing Biometric Modalities 12/8/2011 11 Distribution Statement “A” (Approved for Public Release, Distribution Unlimited) Current...Solutions Physiological Biometrics Sensors tracking the physical attributes of you • DNA • Ear Geometry • Facial Geometry • Fingerprint • Iris

Contracting Processes, Internal Controls, and Procurement Fraud: A Knowledge Assessment

Science.gov (United States)

2015-04-30

entails the tone at the top. Management’s integrity and ethical behavior sets the tone for the organization (COSO, 2013). A weak control environment can...the collusion category of fraud schemes are kickbacks, bribery , and deliberate split purchases. Kickbacks involve government officials receiving...something of value such as money from a contractor for personal gain in exchange for providing a favor such as submitting false invoices. Bribery

On the Security of Mexican Digital Fiscal Documents

OpenAIRE

González García, Vladimir; Rodríguez Henríquez, Francisco; Cruz Cortés, Nareli

2008-01-01

In January 2005, the Mexican Tributary Administration System (SAT) introduced an official norm that stipulates how to generate electronic invoices that were termed by SAT, Comprobante Fiscal Digital (CFD). Supporting the CFD service implies the exchange of confidential information over Internet and other communication channels that are intrinsically highly vulnerable. Therefore, it becomes indispensable to incorporate to this service reliable and sound information security mechanisms. In the ...

Water demand management in Mediterranean regions

OpenAIRE

Giulio Querini; Salvo Creaco

2005-01-01

Water sustainability needs a balance between demand and availability: 1) Water demand management: demand may be managed by suppliers and regulations responsible persons, using measures like invoicing, consumptions measurement and users education in water conservation measures; 2) Augmentation of water supply: availibility may be augmented by infrastructural measures, waste water reuse, non-conventional resources and losses reduction. Water Demand Management is about achieving a reduction in t...

Rancang Bangun Database dan Migrasi Data Melalui teknik ORM untuk Aplikasi Dashboard Pemantauan Mytra

OpenAIRE

Maratul Muthi'ah

2018-01-01

Abstrak – Teknologi informasi dan sarana telekomunikasi berkembang sangat cepat seiring dengan kebutuhan manusia. Teknologi pada saat ini sangat memudahkan bagi kehidupan manusia. Seperti contohnya bisnis online barang/jasa yang memudahkan manusia dalam membeli barang atau menyewa jasa. Penyimpanan pada bisnis online tersebut memerlukan database, database berguna untuk menyimpan data customer, booking, serta invoice. Pada saat ini banyak sekali database yang bisa digunakan untuk membuat suatu...

Managing the consistency of distributed documents

OpenAIRE

Nentwich, C.

2005-01-01

Many businesses produce documents as part of their daily activities: software engineers produce requirements specifications, design models, source code, build scripts and more; business analysts produce glossaries, use cases, organisation charts, and domain ontology models; service providers and retailers produce catalogues, customer data, purchase orders, invoices and web pages. What these examples have in common is that the content of documents is often semantically relate...

Demand-Driven Success: Designing Your PDA Experiment

OpenAIRE

Hillen, Charles; Johnson-Grau, Glenn

2012-01-01

Initiating demand-driving acquisition is daunting. Implications for developing a sustainable budget model, choosing a vendor, controlling metadata, monitoring purchases and developing invoice workflows are significant areas of concern that require determinative planning. From mid-February through August 2011, Loyola Marymount University conducted a pilot using demand-driven acquisition; the result of this successful experiment was the library’s decision to fully integrate this purchasing mode...

A tool to increase information-processing capacity for consumer water meter data

Directory of Open Access Journals (Sweden)

Heinz E. Jacobs

2012-02-01

Full Text Available Background: Water service providers invoice most South African urban consumers for the water they use every month. A secure treasury system generates water invoices at municipalities’ financial departments. Information about the water usage of customers initially comes from reading the water meters, usually located in gardens near the front boundaries of properties. Until as recently as 1990, the main purpose of the water meter readings was to generate invoices for water usage. There are various treasury systems for this purpose.Objective: The objective of this research article was to describe the development of Swift, a locally developed software tool for analysing water meter data from an information management perspective, which engineers in the water field generally use, and to assess critically the influence of Swift on published research and industry. This article focuses on water usage and the challenge of data interchange and extraction as issues that various industries face.Method: This article presents the first detailed report on Swift. It uses a detailed knowledge review and presents and summarises the findings chronologically.Results: The water meter data flow path used to be quite simple. The risk of breaches in confidentiality was limited. Technological advances over the years have led to additional knowledge coming from the same water meter readings with subsequent research outputs. However, there are also complicated data flow paths and increased risks. Users have used Swift to analyse more than two million consumers’ water meter readings to date. Studies have culminated in 10 peer-reviewed journal articles using the data. Seven of them were in the last five years.Conclusion: Swift-based data was the basis of various research studies in the past decade. Practical guidelines in the civil engineering fraternity for estimating water use in South Africa have incorporated knowledge from these studies. Developments after 1995 have

A cask fleet operations study

International Nuclear Information System (INIS)

1988-03-01

This document describes the cask fleet currently available to transport spent nuclear fuels. The report describes the proposed operational procedures for these casks and the vehicles intended to transport them. Included are techniques for loading the cask, lifting it onto the transport vehicle, preparing the invoices, and unloading the cask at the destination. The document concludes with a discussion on the maintenance and repair of the casks. (tem) 29 figs

Defining Marketing Strategies For Vihreä Tekno Finland

OpenAIRE

Manzari, Mohammad

2016-01-01

The main objective of this thesis is to define marketing strategies for Vihreä Tekno, a company in Vantaa, Finland. The company runs several businesses such as providing IT services, website designing, business/loyalty cards, professional logo design, PC repairs and installations, mobile application development, translation services, cleaning services, advertising and distribution services, billing/invoicing systems and so forth. In this thesis, the author analyzed the company’s current s...

The Management of Law Firms Using Business Process Management, Document Management and Web Services Integration

OpenAIRE

Roxana Maria Petculet

2012-01-01

The aim of this paper is to present the technical solution implemented in the present context for the management of law firms. The informational system consists of the automation of business processes using a BPM engine and electronic archiving using a DMS. The communication between the two modules is made by invoking web services. The whole system integrates modules like: project management, contract management, invoice management, collection, CRM, reporting.

[Evaluation of financial status of public hospitals considering the updated costs of their services].

Science.gov (United States)

Cid P, Camilo; Bastías S, Gabriel

2014-02-01

In 2011 the Chilean National Health Fund (FONASA) commissioned a study to assess the costs of the 120 most relevant hospital care services with an established fee, in a large sample of public hospitals. We herein report the cost evaluation results of such study, considering the financial condition of those hospitals in the year of the study. Based on the premise that the expenses derived from the provision of institutional and appraised hospital services should be identical to the billing of hospitals to FONASA, the prices are undervalued, since they cover only 56% of billing, generating a gap between expenses and invoicing. This gap shows an important limitation of tariffs, since their prices do not cover the real costs. However not all hospitals behave in the same way. While the provision of services of some hospitals is even higher than their billing, most hospitals do not completely justify their invoicing. These assumptions would imply that, generally speaking, hospital debts are justified by the costs incurred. However, hospitals have heterogeneous financial situations that need to be analyzed carefully. In particular, nothing can be said about their relative efficiency if cost estimations are not adjusted by the complexity of patients attended and comparison groups are not defined.

Sourcing of Accounting: Evidence from Belgian SMEs

OpenAIRE

P. EVERAERT; G. SARENS; J. ROMMEL

2006-01-01

Purpose: Firstly, this paper investigates the sourcing strategy of small and medium sized companies (SMEs) in terms of accounting tasks. Secondly, this paper also attempts to find motivations for the sourcing strategy of accounting. Thirdly, this paper investigates whether the sourcing strategy is related to firm size, industry and familiarity with outsourcing of other support tasks. The following accounting tasks are considered in this study: (1) entry of invoices and financial transactions,...

Description of spatial data infrastructures (SDIs) using the Unified Modelling Language (UML)

CSIR Research Space (South Africa)

Cooper, Antony K

2003-08-01

Full Text Available ; boxshadowdwn Pay for something; boxshadowdwn Provide something; boxshadowdwn Invoice for something; boxshadowdwn Offer something; boxshadowdwn Service somebody; and boxshadowdwn Register something. All interactions should be described in text form... as scenarios of these interactions. Table 1: Interactions between an SDI and actors. No. Name Interaction Ia End user barb2right SDI - ask for metadata - ask for data - ask for services - ask for integrated services - ask for standards - pay...

The purchase of natural gas using a smart card. Energy company and customer sometimes better off with prepayment

International Nuclear Information System (INIS)

Meijerink, R.; Meyer, G.E.

1997-01-01

In particular in an open market prepayment systems offer advantages for small-scale and large-scale consumers and energy utilities. The use of prepayment systems makes invoices superfluous and defaulters do not have to disconnected. By means of a smart card it is simple to register who made the purchase and to whom gas is supplied. The Dutch natural gas research institute Gastec plans a project to test the safety of prepayment systems

Multi-Instance Quotation System (SaaS) Based on Docker Containerizing Platform

OpenAIRE

Shekhamis, Anass

2016-01-01

This thesis covers the development of a quotation system that is built as a multi-instance SaaS. Quotation systems usually come as part of customer relationship management systems, but not necessarily included. They also tend to have invoicing alongside the original functionality; creating quotations for customers. The system uses Microservices Architecture were each service is a replaceable and upgradeable component that achieve certain functionality and easily integrate with other third-par...

19th International Seapower Symposium

Science.gov (United States)

2010-07-01

mentioning about the newly feder- ated T-RMN. RMN stands for Royal Malaysian Navy, that’s where I come from; but actually in this regard, T-RMN stands for...customs offices, with the taxation departments, with organizations that do the ac- tual invoicing, and with the maritime authorities, which in the case...collaborations have also been proposed. Chief of the Royal Malaysian Navy Admiral Abdul Aziz, for example, has mooted the idea of the Maritime

Price Setting Transactions and the Role of Denominating Currency in FX Markets

OpenAIRE

Friberg, Richard; Wilander, Fredrik

2007-01-01

This report, commissioned by Sveriges Riksbank, examines the role of currency denomination in international trade transactions. It is divided in two parts. The first part consists of a survey of the price setting and payment practices of a large sample of Swedish exporting firms. The second part analyzes payments data from the Swedish settlement reports from 1999-2002. We examine whether invoicing patterns of Swedish and European companies changed following the creation of the EMU and how the...

THE IMPACT OF ELECTRONIC ISSUANCE OF RECEIPTS FOR FEES IN THE SCHOOL TEACHERS’ PROFESSIONAL ACCOUNTING

OpenAIRE

Vergara Moncada, Raúl Jesús

2014-01-01

Currently, in almost all of the Tax Administrations under the structure of American Center of Tax Administration (CIAT) are in an extensive development of the first electronic age with the voluntary use of spreadsheets, then with the Electronic Program Book (PLE), new formats of books and records related to tax matters, and recently with electronic invoices. The Peruvian case is no stranger to the National Superintendence of Tax Administration (SUNAT), which has implemented for the time being...

Information and Communication Technology (ICT) for public utilities; ICT [in de markten voor elektriciteit en gas

Energy Technology Data Exchange (ETDEWEB)

Van Gerwen, B.; De Boer, A. (eds.)

2001-10-01

Due to the process of liberalization the importance of modern ICT is rising in the markets for electricity and natural gas, where large amounts of data have to be processed. In two articles attention is paid to some of the ICT problems, caused by liberalization of the energy market:(1) the adjustment of meters, and (2) the coherence between the main processes that take place in the businesses of energy suppliers: strategy, organization, purchase, sales, supply, measuring, and invoicing.

Gravity Models of Trade-Based Money Laundering

OpenAIRE

Ferwerda, Joras; Kattenberg, Marc; Chang, Han-Hsin; Unger, Brigitte; Groot, Loek; Bikker, Jaap

2011-01-01

Several attempts have been made in the economics literature to measure money laundering. However, the adequacy of these models is difficult to assess, as money laundering takes place secretly and, hence, goes unobserved. An exception is tradebased money laundering (TBML), a special form of trade abuse that has been discovered only recently. TBML refers to criminal proceeds that are transferred around the world using fake invoices that under- or overvalue imports and exports. This article is a...

A memory aid for reduced cognitive load in manually entered online bank transactions

OpenAIRE

Sandnes, Frode Eika

2012-01-01

Paper based invoices are still commonly used in Norway where users manually copy large amounts of digits in order to set up transactions. Such digit copying tasks are cognitively and visually demanding, errors are easily introduced and the process is often perceived as laborious. This study proposes an alternative scheme based on dictionary coding that reduces the cognitive load on the user by a factor of five. The strategy has improved error detection characteristics and th...

Діагностика критеріїв відбору підприємств у системі публічних електронних закупівель

OpenAIRE

Klyuvak, Oksana; Skrynkovskyy, Ruslan

2017-01-01

The integrated complex system with subsystems of e-logistics, e-document flow, budgeting, payments and invoices of the subjects of procurement of goods, works, services for public funds, taking into account the criterion of «price» and non-price criteria for selecting the winner, is improved in the article. The classification of non-price criteria for selecting the winner of procurement, which are dictated by the European Union law, namely of: technical, resource and competency, safety and qu...

Analisis Perhitungan Pajak Pertambahan Nilai dan Pelaporannya pada PT. Sawah Besar Farma Cabang Palembang.

OpenAIRE

Tampubolon, Yessi Adriani

2011-01-01

Value Added tax is one that is collected and imposed on ceding of taxable goods and service. The tax is collected through tax invoice. The variance between incoming and outcoming tax is payable value added tax and paid to the state. The calculation of payable tax that must be paid by organization should comply with tax regulation, and accounting statement must be based on Financial Accounting Standard, thus in general there is varience between determination of income and burden according to a...

Navy Controls for Invoice, Receipt, Acceptance, and Property Transfer System Need Improvement

Science.gov (United States)

2016-02-25

appointment. Defense Finance and Accounting Ser vice personnel who maintain the official DD Form 577 database for DoD stated that the DD Forms 577 for these...agreements bet ween iR APT and the various entitlement systems and a memorandum of understanding bet ween Nav y and the Defense Finance and Accounting ...Pacific, SWRMC, NAVFAC SW, DLA; and Defense Finance and Accounting Ser v ice to identif y policies and procedures in place over the access

Exoneration of the Payrolls: Causes and Consequences

Directory of Open Access Journals (Sweden)

Eliseu Sampaio Nogueira

2016-10-01

Full Text Available The tax burden has been object of intense discussion in the last two decades. Within of the politic of payroll exoneration, it was expected to relieve the burden of tax in Brazil. It was implemented the replacement of the employer´s contribution by the incidence on invoice revenue. It was evaluated the impact of these measures on the economy and the several legislative modifications . The way of how was implemented the payroll exoneration was considered wrong under the legal and economic perspective.

THE VALUE ADDED TAX AND THE EVASION CHAIN OF INTRA-COMMUNITARIAN VAT

Directory of Open Access Journals (Sweden)

Deliman Eugen

2011-12-01

Full Text Available The relationship IRS taxpayer runs the risk of turning into a psychological war in which, however, given the positions held, the IRS is by far on a favorable footing. Between the apparently excessively formal position held by the IRS, which seems to conceal behind the laws, and the sometimes forced interpretation of the laws, by the taxpayer, there are the courts of law, also disturbed by the legislative changes which appear to have entered a perpetual motion. The objective of the fiscal administration regarding the value added tax is to combat tax evasion and fraud. It is very important to combat evasion in the VAT field because it represents the indirect tax of the largest share in the consolidated general budget. VAT evasion represents the intention of not paying the tax, withholding or not declaring it, or requesting its refund which would not be fit, due to the exaggeration of the deductible amount of the VAT. The essential aim of the IRS inspector is to verify the correctness of the declared amount of the value added tax. It should also be observed whether the incorrectness is deliberate or whether it was due to misunderstanding, carelessness or the ignorance of the payer. In all cases judgment is necessary, as for the cases of negligence the amount to be paid must be corrected and accompanied by applying fines and / or penalties, and in the cases of intended fraud legal actions are to be applied in order to obtain a conviction. Deceitful deductions represent other methods for tax evasion and are undertaken based on fake invoices, invoices often used several times for deduction, or invoices related to purchases that have never been made. Thus there are examples of economic agents who have practiced the right to deduct the VAT due to the acquisition of goods which consisted in the property of other economic agents. In other cases noticed was the deduction of VAT on goods or services that were not included in the activities of the economic

Results from two workshops: Developing and amending regulations and funding state radiation control programs

International Nuclear Information System (INIS)

Parker, G.

1993-09-01

The first section of this document presents the results of a technical workshop on the process of regulations development and amendment sponsored by the Nuclear Regulatory Commission (NRC). This workshop focused on methods for reducing the time it takes to promulgate regulations to help those States that are having difficulty meeting the three-year deadline for adopting new NRC regulations. Workshop participants responded to six questions, reviewed the procedures used by various States for revising and adopting changes to their regulations, and reviewed the time-flow charts used by various States. This workshop was designed to provide guidance to States that are promulgating and revising regulations. The second section of this document summarizes the proceedings of a technical workshop, also sponsored by the NRC, on funding radiation control programs that emphasized fee schedules and effective strategies for the 1990s. This workshop focused on determining the true costs of running a program, on setting realistic fees for the various categories of licenses, and on the most efficient methods for sending invoices, recording receipts, depositing money received, and issuing licenses. Workshop participants responded to seven questions; reviewed the methods various States use to determine true costs; reviewed the procedure that the various States use to produce invoices and licenses; reviewed the procedures that the States are required to abide by when they receive money; and reviewed the method used by the NRC to determine the cost of its various programs

Internal procedures, Trojan horses, and the right to deduct input VAT. Remarks concerning the judgment of the Supreme Administrative Court of 25 July 2017 (I FSK 1798/15

Directory of Open Access Journals (Sweden)

Krzysztof Lasiński-Sulecki

2018-03-01

Full Text Available According to the Supreme Administrative Court, Art. 86(1, Art. 88(3a and Art. 99(12 of the Goods and Services Tax Act are to be interpreted as meaning that the introduction by the taxpayer of procedures for verifying suppliers and recipients of goods or services does not constitute good faith and, consequently, does not allow the right to deduct input tax on the basis of invoices which do not reflect actual economic events, if those procedures have not been followed in a transaction with a particular supplier or recipient.

IMPORTANCE OF DELIVERY CONDITIONS IN THE EXTERNAL PRICE CALCULATION

Directory of Open Access Journals (Sweden)

Violeta ISAI

2005-01-01

Full Text Available The delivery conditions of the merchandise at export, established by the rules INCOTERMS2000, influence the external price structure. There are some conditions in which the external priceincludes only the value of the merchandise and other conditions in which, besides the value of themerchandise, the price includes also the external transport and insurance. In the case of the exportson commercial credit, when it appears the notion of external interest, this one may be included in theprice or may be invoiced separately, thus defining gross external prices and net external prices.

The Historical Archive of the Arcetri Astrophysical Observatory: Antonio and Giorgio Abetti Archive

Science.gov (United States)

Gasperini, Antonella; Baglioni, Roberto

In 1993, during the renovation of the library, we found boxes containing letters, reports, papers, scientific notes, circulars, conference proceedings, astronomical data collections, books, maps, invoices, balance sheets, obituaries, pictures and spectrograms, drawings and journal cuttings. The archival material spanned the years from 1893 to the early 1970s. However, for the time being, only Giorgio Abetti's correspondences are being considered (about 2300 items). In addition, a complete bibliography of Antonio and Giorgio Abetti's publications have been prepared so it is possible to complete the reconstruction of both personalities.

Lyon is preparing the launching of competition

International Nuclear Information System (INIS)

Guillot, A.

2005-01-01

In the framework of the 6. national energy sittings, which took place in Grenoble from February 1 to February 3, 2005, A. Guilhot, head of the 'energy management service' of Lyon city, presents in this article a testimony of her experience in energy purchase in the context of opening of energy markets to competition. The approach followed is, first, the creation of a working group gathering all technical directions and services of the city concerned by electricity purchase and cost saving, and a transverse approach with a progressive analysis of each parameter: contracts, tariffs, consumptions, forecasting, invoices, internal procedures etc.. (J.S.)

Aplicación de gestión de facturas electrónicas basado en la tecnología .NET

OpenAIRE

Cañabate Bernete, Francisco Javier

2008-01-01

En la present memòria es presenta el treball realitzat en el projecte de desenvolupament de l'aplicació efactura que pretén fer la gestió de les factures de forma electrònica, sense l'ús de paper. En la presente memoria se presenta el trabajo realizado en el proyecto de desarrollo de la aplicación eFactura que pretende realizar la gestión de las facturas de forma electrónica, sin el uso de papel. This report presents the work completed in the development project of the e-invoice applica...

Secure system for personal finances on the cloud

OpenAIRE

Quintana i Vidal, Xavier

2015-01-01

Este documento contiene la memoria de la realización del Trabajo Final de Máster que tiene como objetivo la creación de un Cloud para el almacenamiento de forma segura de las facturas electrónicas. This document contains the memory of the accomplishment of the final Project, which aims to create a Cloud for secure storage of the electronic invoices. Aquest document conté la memòria de la realització del Treball Final de Màster que té com a objectiu la creació d'un Cloud per a l'emmagatz...

Gestió de factures electròniques amb .NET (Visual Studio Tools for Office)

OpenAIRE

Gimeno Capín, Pablo

2008-01-01

Creació d¿un software de gestió de factures electròniques desenvolupat en aquesta plataforma tecnològica, amb indicació expressa d¿utilització de les eines VSTO (Visual Studio Tools for Office) en la seva última versió. Creación de un software de gestión de facturas electrónicas desarrollado en esta plataforma tecnológica, con indicación expresa de utilización de las herramientas VSTO (Visual Studio Tools for Office) en su última versión. Creation of electronic invoice management softwa...

Computerized assessment of the measurement of individual doses

International Nuclear Information System (INIS)

Kiibus, A.

1981-06-01

The department for the measurements of individual doses makes regular dose controls by means of film badges for approximately 14000 individuals. The operation is facilitated by a Honeywell Bull Mini 6 Mod 43 computer. The computer language is COBOL applied to registering of in-data such as delivery of badges, film development, calibration, invoices, recording of individual doses and customers. The print-out consists of customers, badge codes, dosimeter lists, development specifications, dose statements, addresses, bills, dose statistics and the register of individuals. As a consequence of charges the activity is financially self-supporting. (G.B.)

Office 2010 the missing manual

CERN Document Server

Conner, Nancy

2010-01-01

Go from Access novice to true master with the professional database design tips and crystal-clear explanations in this book. You'll learn all the secrets of this powerful database program so you can use your data in creative ways -- from creating product catalogs and publishing information online to producing invoices and reports. Build a database with ease. Store information to track numbers, products, documents, and moreCustomize the interface. Build your own forms to make data entry a snapFind what you need fast. Search, sort, and summarize huge amounts of informationPut your data to use.

Fish Rejections in the Marine Aquarium Trade: An Initial Case Study Raises Concern for Village-Based Fisheries.

Directory of Open Access Journals (Sweden)

Thane A Militz

Full Text Available A major difficulty in managing wildlife trade is the reliance on trade data (rather than capture data to monitor exploitation of wild populations. Collected organisms that die or are rejected before a point of sale often go unreported. For the global marine aquarium trade, identifying the loss of collected fish from rejection, prior to export, is a first step in assessing true collection levels. This study takes a detailed look at fish rejections by buyers before export using the Papua New Guinea marine aquarium fishery as a case study. Utilizing collection invoices detailing the species and quantity of fish (Actinopteri and Elasmobranchii accepted or rejected by the exporting company it was determined that, over a six month period, 24.2% of the total fish catch reported (n = 13,886 was rejected. Of the ten most collected fish families, rejection frequency was highest for the Apogonidae (54.2%, Chaetodontidae (26.3%, and Acanthuridae (18.2% and lowest for Labridae (6.6% and Hemiscylliidae (0.7%. The most frequently cited reasons for rejection were fin damage (45.6% of cases, undersized fish (21.8%, and fish deemed too thin (11.1%. Despite fishers receiving feedback on invoices explaining rejections, there was no improvement in rejection frequencies over time (r = -0.33, P = 0.15 with weekly rejection frequencies being highly inconsistent (range: 2.8% to 79.4%; s = 16.3%. These findings suggest that export/import statistics can greatly underestimate collection for the marine aquarium trade as additional factors such as fisher discards, escapees, post-collection mortalities, and unregulated domestic trade would further contribute to this disparity.

The euro as a quotation and invoicing currency in the oil and gas sector

International Nuclear Information System (INIS)

Swartenbroekz, C.; Pauwels, J.P.

1999-01-01

The impact of the introduction of the euro will not be limited to the European economics, but will also have an influence worldwide. Indeed the new currency is really qualified to become an international currency. Under these circumstances, oil and gas sector participants should consider taking the opportunity to make us of he new currency in their transactions. However, even if new opportunities do exist, some opposition could be expressed for operational and geopolitical reasons. (authors)

78 FR 35099 - Proposed Information Collection Activity: [Claim, Authorization and Invoice for Prosthetic Items...

Science.gov (United States)

2013-06-11

... written comments on the collection of information through the Federal Docket Management System (FDMS) at... claims for automotive adaptive equipment. d. VA Form 10-2421 is used for the direct procurement of new...-2421--1,000. f. VA Form 10-2520--700. g. VA Form 10-2914--50,000. Dated: June 5, 2013. By direction of...

75 FR 45206 - Proposed Information Collection (Claim, Authorization and Invoice for Prosthetic Items and...

Science.gov (United States)

2010-08-02

... comments on the collection of information through Federal Docket Management System (FDMS) at http://www...-1394 is used to determine eligibility/entitlement and reimbursement of individual claims for automotive...-2520--700. e. VA Form 10-2914--50,000. f. Form Letter 10-90--8,500. Dated: July 27, 2010. By direction...

Excel 2003 all-in-one desk reference for dummies

CERN Document Server

Harvey, Greg

2013-01-01

When you think of number-crunching and spreadsheets, you think of Excel, right? After Word, it's the most popular program in the Microsoft Office suite. But if technical jargon isn't your first language, you may have found Excel just a teeny bit frustrating. It can be really hard to pick your way through the many features and make Excel do what you need for it to do. Once you know how, you can use Excel to Create fill-in-the-blank forms Prepare expense reports and invoices Manage all sorts of data Keep sales and inventory records Analyze financial data and create forecasts Present informati

Portalen Handelsplats Wermland — Practical E-commerce for Värmland's Businesses and Municipalities

Science.gov (United States)

Peterson, Ulrika Obstfelder; Borg, Ulf

Portalen Handelsplats Wermland (Portal Meetingpoint Wermland) offers a range of services designed by the Wermland Chamber of Commerce to permit the cost-effective exchange of electronic messages, including invoicing, ordering, certification and procurement. The portal meets the needs and expectations faced by businesses, both large and small, in the area of e-commerce. The portal also provides a way for businesses to share the cost of applications and equipment. As a result, they enjoy greater flexibility with their partners and more efficient internal procedures. Most importantly, the portal represents a local, impartial effort to strengthen Varmland's private sector and open up avenues that are beyond the financial means of individual businesses.

Understanding the tariff. Access to the public power transportation network

International Nuclear Information System (INIS)

2002-01-01

Since the European directive of December 19, 1996 about the common rules of the European power market, the eligible companies can chose their power supplier anywhere in Europe. The manager of the French power transportation network (RTE) supplies a network access to these companies according to a tariff fixed by the decree no. 2002-1014 from July 19, 2002. The aim of this document is to explain this tariff: tariffing principles ('mail-stamp' principle, voltage domain, subscribed output power tariffs, input power tariffs), tariffing elements (access to the grid, elements of output tariffs (subscribed power, overload, emergency tariffs, modifications etc..)), invoicing modalities, output tariffs, definitions. (J.S.)

Implementation of a Shared Resource Financial Management System

Science.gov (United States)

Caldwell, T.; Gerlach, R.; Israel, M.; Bobin, S.

2010-01-01

invoices before the billing, which has significantly reduced the number of unpaid invoices.

EnergyFit Nevada (formerly known as the Nevada Retrofit Initiative) final report and technical evaluation

Energy Technology Data Exchange (ETDEWEB)

Carvill, Anna; Bushman, Kate; Ellsworth, Amy

2014-06-17

The EnergyFit Nevada (EFN) Better Buildings Neighborhood Program (BBNP, and referred to in this document as the EFN program) currently encourages Nevada residents to make whole-house energy-efficient improvements by providing rebates, financing, and access to a network of qualified home improvement contractors. The BBNP funding, consisting of 34 Energy Efficiency Conservation Block Grants (EECBG) and seven State Energy Program (SEP) grants, was awarded for a three-year period to the State of Nevada in 2010 and used for initial program design and implementation. By the end of first quarter in 2014, the program had achieved upgrades in 553 homes, with an average energy reduction of 32% per home. Other achievements included: Completed 893 residential energy audits and installed upgrades in 0.05% of all Nevada single-family homes1 Achieved an overall conversation rate of 38.1%2 7,089,089 kWh of modeled energy savings3 Total annual homeowner energy savings of approximately $525,7523 Efficiency upgrades completed on 1,100,484 square feet of homes3 $139,992 granted in loans to homeowners for energy-efficiency upgrades 29,285 hours of labor and $3,864,272 worth of work conducted by Nevada auditors and contractors4 40 contractors trained in Nevada 37 contractors with Building Performance Institute (BPI) certification in Nevada 19 contractors actively participating in the EFN program in Nevada 1 Calculated using 2012 U.S. Census data reporting 1,182,870 homes in Nevada. 2 Conversion rate through March 31, 2014, for all Nevada Retrofit Initiative (NRI)-funded projects, calculated using the EFN tracking database. 3 OptiMiser energy modeling, based on current utility rates. 4 This is the sum of $3,596,561 in retrofit invoice value and $247,711 in audit invoice value.

Powernext Carbon, an organized market at the service of the fight against greenhouse effect.

International Nuclear Information System (INIS)

2006-01-01

The European Community directive no 2003/87/CE aims at fighting against climatic change by the implementation of a greenhouse gas emissions trading system. This architecture has been precised in the European Regulation no 2216/2004 relative to the normalized and secured registers system. This document describes the principles of Powernext Carbon, the quotas trading market, launched by Powernext in partnership with Caisse des Depots and Euronext: context, size of the European CO 2 market, regulatory situation, Powernext Carbon - the European CO 2 quotas stock exchange (partnership, architecture, spot products, European members network), theory and practice of Powernext Carbon continuous market (reference electronic platform, 3-step negotiation, invoicing and added value tax, tariffing. (J.S.)

Powernext Carbon, an organized market at the service of the fight against greenhouse effect..; Powernext Carbon, un marche organise au service de la lutte contre l'effet de serre..

Energy Technology Data Exchange (ETDEWEB)

NONE

2006-07-01

The European Community directive no 2003/87/CE aims at fighting against climatic change by the implementation of a greenhouse gas emissions trading system. This architecture has been precised in the European Regulation no 2216/2004 relative to the normalized and secured registers system. This document describes the principles of Powernext Carbon, the quotas trading market, launched by Powernext in partnership with Caisse des Depots and Euronext: context, size of the European CO{sub 2} market, regulatory situation, Powernext Carbon - the European CO{sub 2} quotas stock exchange (partnership, architecture, spot products, European members network), theory and practice of Powernext Carbon continuous market (reference electronic platform, 3-step negotiation, invoicing and added value tax, tariffing. (J.S.)

E-invoicing in EU public procurement as a tool for cross border trade barriers elimination

Directory of Open Access Journals (Sweden)

Oleksandr TSARUK

2015-12-01

Full Text Available Public Procurement of goods and services always was one of the principal element of e-procurements because it effects economic growth, describes governments' public services and national competitiveness, level of human capital growth in a long run. Furthermore, researching EU policy on e-procurements demands to observe legislature essence and technological models of e-procurement solutions because none of which has not been developed as the universal one yet. Basic European agreements on public procurements and trade, combining with the currently used public procurement models, force to develop a commonly used framework for all EU countries. Monitoring of EU e-procurement system as model for implementation at Eastern partnerships countries was also suggested.

[The G-DRG system 2008. Relevant changes for rheumatology].

Science.gov (United States)

Fiori, W; Lakomek, H-J; Buscham, K; Lehmann, H; Liman, W; Fuchs, A-K; Hülsemann, J L; Roeder, N

2008-05-01

The G-DRG system 2008 once again brings many changes to rheumatological departments in Germany. The following article presents the main general and specific changes in the G-DRG system, as well as in the classification systems for diagnoses and procedures and in invoicing for 2008. Since the G-DRG system is only a tool for the redistribution of resources, every hospital needs to analyze the economic effects of the system by applying the G-DRG transition grouper to its own cases. Depending on their clinical focus, rheumatological departments may experience positive or negative effects from the system's application. The strain placed on hospitals by the inadequate funding of increased costs needs to be assessed separately from the effects of redistribution by the G-DRG system.

Reducing tobacco use and access through strengthened minimum price laws.

Science.gov (United States)

McLaughlin, Ian; Pearson, Anne; Laird-Metke, Elisa; Ribisl, Kurt

2014-10-01

Higher prices reduce consumption and initiation of tobacco products. A minimum price law that establishes a high statutory minimum price and prohibits the industry's discounting tactics for tobacco products is a promising pricing strategy as an alternative to excise tax increases. Although some states have adopted minimum price laws on the basis of statutorily defined price "markups" over the invoice price, existing state laws have been largely ineffective at increasing the retail price. We analyzed 3 new variations of minimum price laws that hold great potential for raising tobacco prices and reducing consumption: (1) a flat rate minimum price law similar to a recent enactment in New York City, (2) an enhanced markup law, and (3) a law that incorporates both elements.

The Danish National Health Service Register (NHSR) as a Source for Research on Primary Care

DEFF Research Database (Denmark)

Andersen, John Sahl; Olivarius, Niels de Fine; Krasnik, Allan

. The data is easy accessible from the Danish National Board of Health. Conclusion: The register's strengths include completeness, size and long follow-up period. It is useful for research purposes especially when linked with other registers. However, grave reservations must be made regarding the validity...... of the register as no studies of this point have been made. Knowledge of the working conditions in general practice is necessary in order to use the NHSR for research purposes.......Aim: To describe NHSR in relation to research. Content: The data in the register from general practice is generated through the GPs’ electronic invoices to the Regional Health Administration. Data from 1990 onwards is available covering more than 600 million patient contacts. For each service...

SELF-BILL, A NEW APPLICATION OF COMMERCIAL INVOICE AS A RESULT OF ECONOMIC AND TECHNOLOGICAL PROGRESS

Directory of Open Access Journals (Sweden)

Engin YARBAŞI

2016-01-01

Full Text Available The progress of the world economy in the last decades brought the deletion of the small and medium sized enterprises and the rise of the bigger ones in order to satisfy the consumers as much as possible. These businesses face another giant problem which is to hold enough capital, that means the merchant who has to buy big quantities of many types of goods would need an enourmous capital and the problem of the producer is having to sell his products to as many as possible retailers. The solution of these problems appear to be sending on consignement or collection on sale - so no- body would have capital insufficiency pressure. The next problem on behalf of the producer is to watch the sale of the goods for inventory control and also for cash inflow expectation. The last solution here becomes the Self-Billing in English or Autofacturation in French or Selbstfakturierung in German which means the buyer issues bill of the goods sold himself on behalf of the producer and send one copy to the producer. this application is not valid in turkey yet but we believe it will take its place among rules and legislations soon.

Analysis of operating model of electronic invoice colombian Colombian electronic billing analysis of the operational model

Directory of Open Access Journals (Sweden)

Sérgio Roberto da Silva

2016-06-01

Full Text Available Colombia has been one of the first countries to introduce electronic billing process on a voluntary basis, from a traditional to a digital version. In this context, the article analyzes the electronic billing process implemented in Colombia and the advantages. Methodological research is applied, qualitative, descriptive and documentary; where the regulatory framework and the conceptualization of the model is identified; the process of adoption of electronic billing is analyzed, and finally the advantages and disadvantages of its implementation is analyzed. The findings indicate that the model applied in Colombia to issue an electronic billing in sending and receiving process, is not complex, but it requires a small adequate infrastructure and trained personnel to reach all sectors, especially the micro and business which is the largest business network in the country.

Characteristics of nuclear contracts. Pt. 2

International Nuclear Information System (INIS)

Blanchard, R.

1976-01-01

When nuclear contracts are concluded account should be taken of their conditions of validity: the capacity of parties to undertake such commitment, freedom of consent, accuracy and observance of formalities. Once concluded, the contract is binding for the parties, subject to certain restrictions such as the theory of the unforeseeable. The party which fails to execute the contract is subject to sanctions. In an agreement covering the supply of a nuclear installation or equipment, various documents are attached to the contract proper, i.e. the technical instructions, the invoice and the estimate. The special clauses in nuclear contracts, include inter alia the special obligations imposed on the staff of the undertakings, the requirements to take out third party liability insurance, the very stringent conditions regarding taking over the installations and the guarantee (NEA) [fr

Service Process Innovation and the Role of Added Value in Buyer-Seller Relationships

DEFF Research Database (Denmark)

Holzweber, Markus

2011-01-01

data that have been collected through 12 interviews with managers and employees at a wholesaler of electronic consumer equipment and a leading FM service provider. Findings – The results indicate that significant benefits due to process innovation, here PDF-invoicing, has been the more intensive...... of relationships, and in establishing a strategic partnership. This is mainly due to the fact that it can be costly to include users when changing service processes without a deep understanding of technology and customer needs. Originality/value – The paper provide issues to help organizations manage the value...... creation process. The study shows that a sales company is not restricted to making value propositions when outsourcing non core business tasks to a service provider, but can actively influence and direct customers in their fulfillment of value creation....

The role of enterprise asset management system in the PVO group's business

International Nuclear Information System (INIS)

Jaervinen, J.

1998-01-01

This presentation describes the role of the Enterprise Asset Management (EAM) and Enterprise Document Management (EDM) in the PVO Group's business. The use of the functionality of the EAM (Immpower) and EDM (Documentum) is not limited only to the plant maintenance. All power plants and some other business functions and units will use the system in the future for financial management, activity based costing, purchasing, of materials, office supplies and fuel, invoice matching, project budgeting and costing, real estate management etc. The technical service concept of IT solution is also described in this presentation. The Information Management Strategy development as background to the project is also outlined together with the company information. The benefits of the common EAM system and related business process needs are also described. (orig.)

The role of enterprise asset management system in the PVO group`s business

Energy Technology Data Exchange (ETDEWEB)

Jaervinen, J [RAMSE Consulting Oy, Helsinki (Finland)

1999-12-31

This presentation describes the role of the Enterprise Asset Management (EAM) and Enterprise Document Management (EDM) in the PVO Group`s business. The use of the functionality of the EAM (Immpower) and EDM (Documentum) is not limited only to the plant maintenance. All power plants and some other business functions and units will use the system in the future for financial management, activity based costing, purchasing, of materials, office supplies and fuel, invoice matching, project budgeting and costing, real estate management etc. The technical service concept of IT solution is also described in this presentation. The Information Management Strategy development as background to the project is also outlined together with the company information. The benefits of the common EAM system and related business process needs are also described. (orig.)

The role of enterprise asset management system in the PVO group`s business

Energy Technology Data Exchange (ETDEWEB)

Jaervinen, J. [RAMSE Consulting Oy, Helsinki (Finland)

1998-12-31

This presentation describes the role of the Enterprise Asset Management (EAM) and Enterprise Document Management (EDM) in the PVO Group`s business. The use of the functionality of the EAM (Immpower) and EDM (Documentum) is not limited only to the plant maintenance. All power plants and some other business functions and units will use the system in the future for financial management, activity based costing, purchasing, of materials, office supplies and fuel, invoice matching, project budgeting and costing, real estate management etc. The technical service concept of IT solution is also described in this presentation. The Information Management Strategy development as background to the project is also outlined together with the company information. The benefits of the common EAM system and related business process needs are also described. (orig.)

Cuidado recíproco de enfermería

Directory of Open Access Journals (Sweden)

Villarraga Liliana

1996-12-01

Full Text Available

Cuidado recíproco en enfermería tiene significado porque nosotros necesitamos: conocimientos, sensibilidad, habilidad y acercamiento empático. Cuidado recíproco en enfermería implica la historia de vida de la enfermera y su especial acercamiento hacia la otra persona y reconocer en ella su historia, sentimientos, necesidades y la especial sensibilidad en el paso de la salud a la enfermedad.

Reciprocal care in nursing. It have a signification because we need knowledge, sensibility, skills and emphatic approach. Reciprocal care in nursing invoice the history of life of nursing and the other person that's the object of the care and recognize the history, the feelings, needs and the special sensibility for the recognition of the transition of the healt to illness.

[Inpatient therapy of urinary stones in Germany: development of the G-DRG system].

Science.gov (United States)

Bauer, J; Kahlmeyer, A; Stredele, R; Volkmer, B G

2014-12-01

The therapy of urinary stones in Germany is mostly a domain of hospitals even now. With the introduction of the German diagnosis-related groups (G-DRG) system in the years 2003/2004 an attempt was made to realize an ever-increasing fair representation and remuneration of treatment costs. Simultaneously, a declared target was to transfer all forms of treatment which did not necessitate hospital admission to the outpatient department. Analysis of the D-DRG data on running invoicing from all German hospitals from 2004/2005 to 2012/2013 showed an increase in case numbers of around 12% with a parallel increase in the volume of revenues of around 37%. A special feature was a reduction in the proportion of extracorporeal shockwave therapy (ESWL) as inpatient treatment with a parallel increase in the proportion of ureteroscopic and percutaneous interventions.

Delaying Payments after the Financial Crisis: Evidence from EU Companies

Directory of Open Access Journals (Sweden)

Isaac Kwame Essien Obeng

2017-01-01

Full Text Available The paper investigates economic impact of delayed payments caused by liquidity crisis in the European Union. Using micro data sets on financial statements of 54,277 firms for the period of 2005 to 2014 inclusive, we perform panel data analysis by estimating fixed effects regression models with selected macroeconomic shocks. The results show high variability of late payments during financial crisis compare to period of relative stable economic situations and late payments is significantly evident across countries under different economic conditions. Additionally, we identify positive relationship between the response variable, late payments, and firm profitability measured with returns on assets, but negative relationship with firm total assets as it depends on the speed of collections from receivables. The results suggest delays in payment of invoices beyond the given credit period across the different European Union member countries.

Management of article processing charges – challenges for libraries

Directory of Open Access Journals (Sweden)

Adriana Sikora

2015-07-01

Full Text Available Dedicated funds for Open Access publishing have been a strategic instrument at German university libraries for many years. As the number of Open Access publications grows dynamically, the question arises as to whether the processes of handling article processing charges (APC are being sustainably organised among libraries and publishers so as to enable a full transition to Open Access. Max Planck Digital Library processes about 600 invoices for Open Access articles per year centrally on behalf of Max Planck researchers. This paper contains a description of the individual steps required in order to assume charges centrally as well as the barriers emerging during this process. It is shown that the main desiderata for the establishment of smooth and scalable processes are the optimisation of article submission systems, better author identification and assignment, and improved reporting.

STRATEGIC APPROACH TO SUPPLY CHAIN MANAGEMENT IN LOGISTICS

Directory of Open Access Journals (Sweden)

Sebastian CHIRIMBU

2016-07-01

Full Text Available According to its mission, the fundamental purpose of logistics is to contribute to the achievement of customer services in terms of efficiency. Company's performance in the supply chain is given by the delivery service. It must be established from the way the company responds to every order received from the customer as a result of implementing a strategy consisting of a series of specific decisions. A higher level of service requires those decisions to permit the firm to meet an optimal service level and a complete customer satisfaction in terms of price, time value of the invoice, goods arrived safely at their destination. The level at which an order is satisfied is a measure of the performance of the supply chain of the company and of the strategy applied by the company for its management.

Designing a Virtual Center for E-Commerce

Directory of Open Access Journals (Sweden)

Doina ROSCA

2010-08-01

Full Text Available In the actual context of developing digital services, the promotion of a system that manages multiple e-commerce sites can be extremely valuable in increasing the economic effects for the companies. This paper presents the current stage of the experimental system design and implementation, an open system website-based (called Single Way for E-Commerce - SWEC having the goal to collaborate with many database servers of the companies that offer e-commerce sevices and also to interract with electronic payment and e-administration systems. This new approach allows the clients, after them authentication, to navigate on e-commerce websites and search different products, grouping on domains, companies and geographic areas. SWEC System will offer to the customer the opportunity to visualize and compare similar products, to order and receive a single invoice for all the products he wants to buy.

Evolución del consumo de medicamentos de alto costo en Colombia Evolution of consumption of high-cost drugs in Colombia

Directory of Open Access Journals (Sweden)

Jorge Enrique Machado Alba

2012-04-01

674 517 in 20 cities of Colombia between 2005 and 2010 were analyzed. The anatomical therapeutic classification was considered, and the number of patients as well as monthly invoicing for each drug, the daily dose defined, and the cost per 1 ;000 inhabitants/day were defined. RESULTS: Over the entire study period, the amount invoiced for HCDs increased by 847.4%. Antineoplastic and immunomodulator drugs accounted for 46.3% of the total invoicing. The other drugs were anti-infectives (15.2%, systemic hormonal preparations (9.5%, and drugs for the nervous system (9.1%. Most of these drugs were prescribed at the daily doses defined as recommended by the World Health Organization, but with high costs per 1000 inhabitants/day. CONCLUSIONS: In Colombia a crisis has occurred in recent years due to the high spending generated by the most expensive drugs. The progressive growth of pharmaceutical spending is greater than the increased coverage by the country's health system. The Colombian health system should evaluate how much it is willing to pay for the most expensive drugs for some diseases and what strategies should be implemented to cover these expenses and thus guarantee access to the insured.

Incremental analysis of the reengineering of an outpatient billing process: an empirical study in a public hospital.

Science.gov (United States)

Chu, Kuan-Yu; Huang, Chunmin

2013-06-13

A smartcard is an integrated circuit card that provides identification, authentication, data storage, and application processing. Among other functions, smartcards can serve as credit and ATM cards and can be used to pay various invoices using a 'reader'. This study looks at the unit cost and activity time of both a traditional cash billing service and a newly introduced smartcard billing service in an outpatient department in a hospital in Taipei, Taiwan. The activity time required in using the cash billing service was determined via a time and motion study. A cost analysis was used to compare the unit costs of the two services. A sensitivity analysis was also performed to determine the effect of smartcard use and number of cashier windows on incremental cost and waiting time. Overall, the smartcard system had a higher unit cost because of the additional service fees and business tax, but it reduced patient waiting time by at least 8 minutes. Thus, it is a convenient service for patients. In addition, if half of all outpatients used smartcards to pay their invoices, along with four cashier windows for cash payments, then the waiting time of cash service users could be reduced by approximately 3 minutes and the incremental cost would be close to breaking even (even though it has a higher overall unit cost that the traditional service). Traditional cash billing services are time consuming and require patients to carry large sums of money. Smartcard services enable patients to pay their bill immediately in the outpatient clinic and offer greater security and convenience. The idle time of nurses could also be reduced as they help to process smartcard payments. A reduction in idle time reduces hospital costs. However, the cost of the smartcard service is higher than the cash service and, as such, hospital administrators must weigh the costs and benefits of introducing a smartcard service. In addition to the obvious benefits of the smartcard service, there is also scope

Financial management of large, multi-center trials in a challenging funding milieu.

Science.gov (United States)

Lovegreen, Olivia; Riggs, Danielle; Staten, Myrlene A; Sheehan, Patricia; Pittas, Anastassios G

2018-05-03

Randomized clinical trials that have public health implications but no or low potential for commercial gain are predominantly funded by governmental (e.g., National Institutes of Health (NIH)) and not-for-profit organizations. Our objective was to develop an alternative clinical trial site funding model for judicious allocation of declining public research funds. In the Vitamin D and Type 2 Diabetes (D2d) study, an NIH-supported, large clinical trial testing the effect of vitamin D supplementation on incident diabetes in 2423 participants at high risk for diabetes, a hybrid financial management model for supporting collaborating clinical sites was developed and applied. The funding model employed two reimbursement components: Core (for study start-up and partial efforts throughout the study, ~40% of the total site budget), invoiced by sites, and Performance-Based Payments (for successful enrollment of participants and completion of follow-up visits, ~60% of the total site budget), automatically issued to the sites by the Coordinating Center based on actual recruitment and visits conducted. Underperforming sites transitioned to Performance-Based Payments only. Recruitment occurred from October 2013 through December 2016, requiring one additional year than the 2-year projection. Median enrollment at each site was 88 participants (range 29-318; 20 to 205% of the site target). At the end of year 1, study-wide recruitment was at 12% of the target (vs. 50% projected) and 12% of the total grant award was invested. The model constantly evaluated sites' needs and re-allocated resources to meet the study enrollment goal. If D2d had issued cost reimbursement subaward agreements and sites invoiced for their entire budget, 83% of the award would have been spent for all study activities over the first 4 years of the trial compared to 65% of the award spent (US$26M) under the hybrid model used by D2d. It is feasible to foster a hybrid financial management approach to steward

Modifications to the Rules of the CERN Health Insurance Scheme

CERN Multimedia

HR Department

2010-01-01

On the proposal of the CHIS Board, and following examination by the Standing Concertation Committee on 29 April 2010, the Director-General has approved the new Rules of the CERN Health Insurance Scheme, which will come into effect on 1 June 2010. The Rules will shortly be available on the CHIS web site. As the Rules had not been revised since 2003, it had become necessary to make certain changes in order to bring them into line with other texts (such as the Staff Rules and Regulations and Administrative Circulars) and to clarify some practices. The new Rules do not introduce any new benefits or remove any existing ones. The following changes will affect all insured members:   Description of change Articles in the new Rules Time limit for claiming reimbursement The time period is measured from the invoice date (instead of the date of treatment). ...

Work flow management systems applied in nuclear power plants management system to a new computer platform

International Nuclear Information System (INIS)

Rodriguez Lorite, M.; Martin Lopez-Suevos, C.

1996-01-01

Activities performed in most companies are based on the flow of information between their different departments and personnel. Most of this information is on paper (delivery notes, invoices, reports, etc). The percentage of information transmitted electronically (electronic transactions, spread sheets, files from word processors, etc) is usually low. The implementation of systems to control and speed up this work flow is the aim of work flow management systems. This article presents a prototype for applying work flow management systems to a specific area: the basic life cycle of a purchase order in a nuclear power plant, which requires the involvement of various computer applications: purchase order management, warehouse management, accounting, etc. Once implemented, work flow management systems allow optimisation of the execution of different tasks included in the managed life cycles and provide parameters to, if necessary, control work cycles, allowing their temporary or definitive modification. (Author)

Tax Substitution and Accounting Firms: perceptions of the implementation process

Directory of Open Access Journals (Sweden)

Sergio Roberto da Silva

2016-06-01

Full Text Available The Accounting advisory services has been of great importance to the performance of Brazilian companies. The purpose of this research is to identify the experience that the accounting officer of external accounting advice obtained in the adoption of the ICMS tax substitution regime. The study sought to identify what were the main questions, which updates the actions of matter, the impact of the issue in accounting firms, if they had a work overload or not. The survey was conducted through multi case studies in a total of four cases of accounting firms. They were interviewed four managers / owners of accounting offices in the city of Guarulhos, Brazil. A research protocol applied to the four cases has been prepared. The result of the research was that accountants had difficulty with the systematic, calculating and filing of invoices where there was incidence of tax substitution.

Tisettanta case study: the interoperation of furniture production companies

Science.gov (United States)

Amarilli, Fabrizio; Spreafico, Alberto

This chapter presents the Tisettanta case study, focusing on the definition of the possible innovations that ICT technologies can bring to the Italian wood-furniture industry. This sector is characterized by industrial clusters composed mainly of a few large companies with international brand reputations and a large base of SMEs that manufacture finished products or are specialized in the production of single components/processes (such as the Brianza cluster, where Tisettanta operates). In this particular business ecosystem, ICT technologies can bring relevant support and improvements to the supply chain process, where collaborations between enterprises are put into action through the exchange of business documents such as orders, order confirmation, bills of lading, invoices, etc. The analysis methodology adopted in the Tisettanta case study refers to the TEKNE Methodology of Change (see Chapter 2), which defines a framework for supporting firms in the adoption of the Internetworked Enterprise organizational paradigm.

Planning and realization of pipe installations with order processing system. Planung und Realisierung von Rohrleitungsanlagen mit einem Auftragsabwicklungssystem

Energy Technology Data Exchange (ETDEWEB)

Albrecht, H.P. (IKR Bitterfeld GmbH, Aussenstelle Berlin (Germany))

1993-08-01

The IKR-AAS ROHRDIALOG application software is a branche related order processing system available for pipe construction, as such as enables an all-purpose DP technical processing. Catalogues, systematically connected, as well as explicitely free uniformety allow a fast and convienient data structure and access by means of contextually sensitive investigate algorithm. On this basis all order data are listed once, administered and accessible for all relevant steps and departments from working out an offer via planning, material procurement, erection to invoicing. In addition to the common printed lists - material lists, evaluation lists, summaries, actual dimensions list -, the user is enabled to produce interesting evaluations for reporting e.g. material procurement, incoming goods and existing stock at erection side, erection progress. In cooperation with the design engineers the AUTOCAD application RohrCAD - flow charts, piping plan, isometry - has been developed and interfaced with the IKR-AAS ROHRDIALOG. (orig.)

Financial Assets [share, bonds] & Ancylia

Science.gov (United States)

Maksoed, Wh-

2016-11-01

Instead Elaine Scarry: "Thermonuclear monarchy" reinvent Carry Nation since Aug 17, 1965 the Republic of Indonesia's President speech: "Reach to the Star", for "cancellation" usually found in External Debt herewith retrieved from "the Window of theWorld": Ancylia, feast in March, a month named after Mars, the god of war. "On March 19 they used to put on their biggest performance of gymnastics in order to "bribe" their god for another good year", further we have vacancy & "vacuum tube"- Bulat Air karena Pembuluh, Bulat Kata karena Mufakat" proverb from Minangkabau, West Sumatra. Follows March 19, 1984 are first prototype flight of IAI Astra Jet as well as March 19, 2012 invoice accompanies Electric car Kujang-193, Fainancial Assets [share, bonds] are the answer for "infrastructure" & state owned enterprises assets to be hedged first initial debt per capita accordances. Heartfelt gratitudes to HE. Mr. Ir. Sarwono Kusumaatmadja/PT. Smartfren INDONESIA.

Electronic commerce can cut purchasing costs

Energy Technology Data Exchange (ETDEWEB)

Hansen, T.

1995-06-01

Electronic commerce could be the most important strategy exercised by utilities involved in transmission and distribution in the next five to ten years. One key element of electronic commerce is electronic data interchange (EDI). EDI is the direct, standardized computer-to-computer exchange of business documents, such as purchase orders, invoices, payments and inventory analysis between trading partners. EDI enables business documents delivery in seconds instead of days. Inventory has been a big expense for utilities, especially in the transmission and distribution area. In order to provide and restore electrical service to customers, utilities have been required to stock high levels of many different items. At times, warehouse personnel have had difficulty determining the minimum quantity needed for a particular part so items are stocked just-in-case.Electronic commerce will allow utilities to more accurately determine minimum stocking requirements and reduce inventory without sacrificing customer service.

Natural gas measurement process development in PETROBRAS system: new concepts and challenges; Desenvolvimento do processo de medicao de gas natural no sistema PETROBRAS: novos conceitos e desafios

Energy Technology Data Exchange (ETDEWEB)

Correa, Carlos Alexandre L. [PETROBRAS, Rio de Janeiro, RJ (Brazil); Mercon, Eduardo G. [PETROBRAS Transporte S.A. (TRANSPETRO), Rio de Janeiro, RJ (Brazil)

2005-07-01

Considering the wide increase of natural gas participation in the Brazilian energetic source matrix, this paper describes, comments and analyzes how the natural gas flow measurement process has been structured in PETROBRAS, so that it become a potential factor of this increase. Initially, the work makes a metrological approach of measured volumes, based on volumetric balance of the gas flow in the two principals pipe segments of PETROBRAS gas line network, localized in the Brazilian southeast and northeast systems. This approach runs through the investigation of several parameters that have influence on that balance, considering field installation improvement and normative adjustments, sketching aims and suggesting best practices for its optimization. Further, it will be described PETROBRAS' systems being in use to provide natural gas flow measurement control and management, from available data in transporters' SCADA system to billing, and to integrate the processes of: shipping scheduling; transmission and delivering; real time supervision; and consolidation of these information for invoicing. (author)

[Prevalence of HIV treatment in PHI].

Science.gov (United States)

Wild, F; Finkenstädt, V

2013-12-01

The importance of HIV in PHI is examined on the basis of the "AIDS statistics" of the Association of PHI and pharmaceutical data from PHI. The observation period is from 2007 to 2011. We define a HIV case if a private insured person has submitted at least one HIV-related invoice (e.g., an antiretroviral drug) for reimbursement during the observation period. In 2011, 7,624 people in PHI received HIV therapy, that is 32% (+1888) more than in 2007. The number of new HIV cases in 2011 was 673, and thus 12% (-92) lower than in 2007. The proportion of people receiving antiretroviral therapy in PHI is higher than in the general population in Germany. HIV infections occur in all age groups, but peaks in the age group 41 to 50 years old. Men are affected more than women. In contrast, the number of HIV cases among 11- to 15-year-old girls is higher compared to boys of the same age.

Proof of payment for all reimbursement claims

CERN Multimedia

HR Department

2006-01-01

Members of the personnel are kindly requested to note that only documents proving that a payment has been made are accepted as proof of payment for any claims for reimbursement, including specifically the reimbursement of education fees. In particular, the following will be accepted as proof of payment: bank or post office bank statements indicating the name of the institution to which the payment was made; photocopies of cheques made out to the institution to which the payments were made together with bank statements showing the numbers of the relevant cheques; proof of payment in the form of discharged payment slips; invoices with acknowledgement of settlement, receipts, bank statements detailing operations crediting another account or similar documents. As a result, the following documents in particular will no longer be accepted as proof of payment: photocopies of cheques that are not submitted together with bank or post office bank statements showing the numbers of the relevant cheques; details of ...

Cost accounting at the Deutsches Elektronen Synchrotron = DESY

International Nuclear Information System (INIS)

1979-01-01

The cost accounting procedure, consisting of accountings of cost type, burden centers and over-all projects, makes available comprehensive information at regular intervals. This procedure assists in the acquisition of data concerning the costs of the individual projects, data which at the same time form the basis for determining internal services which can be activated or for the invoicing of outside contracts. In addition, the cost accounting can insure a detailed comparison of debits and assests, if corresponding standards are established for cost type, burden centers and over-all projects. The cost accounting print-outs, published quarterly, are put at the disposal of the project commission, among others, which oversees the handling of technical projects, from project application through the planning stage and execution until completion. Further evaluations are planned, in particular, concerning the introduction of company code numbers as well as the projection of cost accounting results into future planning considerations. (author)

UBS INFORMATION

CERN Multimedia

UBS

2002-01-01

Many active people on the site of the CERN receive their banking mail via an internal address of the Organization. This choice has several consequences: The UBS cards, credit cards, passwords, lists to be crossed out for E-Banking, are transmitted in the usual mail of the CERN. The holders of account forget to communicate to the bank their changes of address. The data bases of the CERN and those of UBS not being, for obvious reasons, connected, the contact between the bank and the customer is broken, which can cause difficulties and lead to an unsatisfactory situation for all two parts. We underline that the sending, either via the CERN or in the private residence, does not modify the system of invoicing. For these reasons, we recommend you to ask for the sending of your banking mail to your place of residence and, in every cases, to communicate your changes of address. Your UBS

Natural gas measurement process development in PETROBRAS system: new concepts and challenges; Desenvolvimento do processo de medicao de gas natural no sistema PETROBRAS: novos conceitos e desafios

Energy Technology Data Exchange (ETDEWEB)

Correa, Carlos Alexandre L [PETROBRAS, Rio de Janeiro, RJ (Brazil); Mercon, Eduardo G [PETROBRAS Transporte S.A. (TRANSPETRO), Rio de Janeiro, RJ (Brazil)

2005-07-01

Considering the wide increase of natural gas participation in the Brazilian energetic source matrix, this paper describes, comments and analyzes how the natural gas flow measurement process has been structured in PETROBRAS, so that it become a potential factor of this increase. Initially, the work makes a metrological approach of measured volumes, based on volumetric balance of the gas flow in the two principals pipe segments of PETROBRAS gas line network, localized in the Brazilian southeast and northeast systems. This approach runs through the investigation of several parameters that have influence on that balance, considering field installation improvement and normative adjustments, sketching aims and suggesting best practices for its optimization. Further, it will be described PETROBRAS' systems being in use to provide natural gas flow measurement control and management, from available data in transporters' SCADA system to billing, and to integrate the processes of: shipping scheduling; transmission and delivering; real time supervision; and consolidation of these information for invoicing. (author)

Fiddle at financing of Mochovce NPP

International Nuclear Information System (INIS)

Beer, G.

2003-01-01

Slovak police found out and documented racket in financing of third and fourth block of Mochovce NPP. Damage should be 144 millions Slovak crowns. Investigator consequently accused twenty-three Slovaks from foundation, trump up and supporting of criminal group and deception. Two persons are suggested to be taken to custody. Skoda Praha, which was general supplier of construction for 1,5 billions Slovak crowns, in 2001 allowed to create a connection to let the finances between Slovenske elektrarne, a.s., Bratislava as investor and Skoda as subcontractor to be paid through three mediator companies. Companies got authorization to balance the relationship among all interested subjects. Confused network of 118 treaties was created. They invoiced reward from money current based on these treaties. Reward represented up to 70 per cent of transferred resources in some cases. According to Minister of Domestic Affairs Vladimir Palko it will be necessary to find out where is actually the money. For the time being nobody from NPP is among accused. (Author)

A Global Remote Laboratory Experimentation Network and the Experiment Service Provider Business Model and Plans

Directory of Open Access Journals (Sweden)

Tor Ivar Eikaas

2003-07-01

Full Text Available This paper presents results from the IST KAII Trial project ReLAX - Remote LAboratory eXperimentation trial (IST 1999-20827, and contributes with a framework for a global remote laboratory experimentation network supported by a new business model. The paper presents this new Experiment Service Provider business model that aims at bringing physical experimentation back into the learning arena, where remotely operable laboratory experiments used in advanced education and training schemes are made available to a global education and training market in industry and academia. The business model is based on an approach where individual experiment owners offer remote access to their high-quality laboratory facilities to users around the world. The usage can be for research, education, on-the-job training etc. The access to these facilities is offered via an independent operating company - the Experiment Service Provider. The Experiment Service Provider offers eCommerce services like booking, access control, invoicing, dispute resolution, quality control, customer evaluation services and a unified Lab Portal.

The Accelerated Procedure for Electrical Work (TPA)

CERN Document Server

Coelingh, G J

2000-01-01

The accelerated procedure for electrical work [in French: Travaux électriques selon Procédure Accélérée (TPA)] was introduced in October 1996. It allows the contractor to carry out minor electrical installation jobs (about 350 a year) independently. The special features of the TPA are that the number of hours to be worked is limited to 16 and the cost to less than 1000 CHF. This procedure has substantial advantages for both the requesters and ST division. Firstly, the requester benefits from direct contact with the contractor, prompt action and simplified invoicing. In addition, ST division, relieved of ordinary minor work, can concentrate on larger-scale projects and can take advantage of a simplified system of administration. The author sets out the course of the procedure, its advantages and drawbacks, the statistics and the results of a satisfaction questionnaire. This procedure could be adapted and extended to other operations linked to future contracts.

Attraction aspects of petroleum industry: fragilities and opportunities for the petroleum companies - part 2; Atratividade da industria para-petrolifera: fragilidades e oportunidades para as petroleiras - parte 2

Energy Technology Data Exchange (ETDEWEB)

Duque, Marcelo Ascher; Szklo, Alexandre [Universidade Federal do Rio de Janeiro (PPE/COPPE/UFRJ), RJ (Brazil). Coordenacao dos Programas de Pos-Graduacao de Engenharia. Programa de Planejamento Energetico

2010-07-01

This paper is the second part of the study that examine the structure of the para-petroleum worldwide industry, in accordance with strategies of the largest service industries, the merger and the acquisitions, and the positioning of petroleum of petroleum related to their suppliers. The trajectory of the petroleum price since the beginning of the present decade and the investment volume of the petroleum companies on projects of E and P substantially increased the cash flow of their goods and services suppliers. So, as an answer, the recent mergers and acquisitions or the great companies of the service sector are modifying the grade of concentration of various activities alongside of the productive chain. This paper tests the statistical relationship among the the petroleum price and the invoicing of five largest worldwide petroleum companies, revealing the impact of the variation of petroleum price can have on the attraction of the service sector and their unfolding on the costs of the E and P projects.

VAT ON E-SERVICES: HOW NEW RULES AFFECT BUSINESSES

Directory of Open Access Journals (Sweden)

Adina TRANDAFIR

2014-06-01

Full Text Available From 1st January 2015, in the European Unionwill enter into force a new VAT regime for business-to-consumer suppliers of telecoms, broadcasting and electronic services. This regime will have an impact on businesses engaged in the supply of certain products and services over the Internet. This article is a literature review. It is aimed to provide an analysis of the European VAT regime applicable to electronic services and clarify some key issues like: what are e-services, what are the changes and how the businesses are affected by these new rules. The paper also approaches issues such as: the change of the rules regarding VAT place of supplying and the introduction of the VAT Mini One Stop Shop (MOSS. The main conclusion is that the change in the place of supplying rules will serve to negate the VAT advantages associated with Internet companies which locate their invoicing functions in a Member State that is different from where they locate their substantial activities.

Sistema de Informação e Inovação em Órgão Público de Minas Gerais: sistema de autorização de impressão de documentos fiscais

Directory of Open Access Journals (Sweden)

De Muylder, Cristiana Fernandes

2013-12-01

Full Text Available This research evaluate the innovation of a certain state public service, from system deployment Issue Electronic Invoice in the state of Minas Gerais. This is a descriptive exploratory study. The public involved in this research were employees of Minas Gerais State Finance Department Superintendence that used the new e-gov software. There were two stages of research: onequantitative (survey and other based in interviews. The results showed improvement in productivity, quality, performance and cost savings to the user's external service. In conclusion we can see that the innovations incorporated in the organ studied were perceived by employees and demonstrated relationship with efficiency and effectiveness and also with the chan-link model. It also can be seen that the study advances in the diagnosis and analysis of innovative systems in the public sector and we may suggest use this research instrument is other organizations to compare results and indicate future improvements in the instrument.

Segmentation of electric energy customers by specific niches; Segmentacao de clientes de energia eletrica por nichos especiais

Energy Technology Data Exchange (ETDEWEB)

Silva, Ana Lucia Rodrigues da; Jannuzzi, Gilberto de Martino [Universidade Estadual de Campinas (UNICAMP), SP (Brazil)], E-mail: jannuzzi@fen.unicamp.br

2009-04-15

The article presents the classic segmentation used in electric energy industry for large customers. The paper argues the limitations of this classification, as well as, the potentialities to classify customers for specific niches, the example of that already occurs in other competitive sectors of the economy. Twelve potential forms for classifying large customers in electricity industry are presented: geographic localization; value of the invoice; sector of productive activity; types of share holding composition and enterprise management; forms and characteristics of the use of the electric energy in the final units; degree of technological sophistication; client relation cost benefit; common factors in energy process of purchase; brand associated with the customer; extraordinary factors, such as, urgency, application and volume of energy; personal characteristics of the purchaser in charge of the operation; former-customers who moved from the captive market to the free market and vice versa. The article concludes proposing a new methodology to identify the specific niches of customers in the electric sector, as well as the inductive and restrictive factors of this methodology. (author)

浅析制造企业销售业务内部控制%Analysis on internal control of sales business in manufacturing enterprises

Institute of Scientific and Technical Information of China (English)

姚运运

2016-01-01

通过分析制造企业销售业务存在的主要问题，提供了制造企业必须加强对客户信用风险、销售业务合同、发货环节、发票开具、销售账款催收等方面的内部控制策略和方法，为制造企业提高销售业务水平，更好地实施对销售业务的内部控制工作提供借鉴和参考。%By analyzing the main problems in the sales business of manufacturing enterprises, the paper provides the internal control strategies and methods for manufacturing enterprises to strengthen credit risk, sales contracts, delivery links, invoicing and collection of receivables, which provides a reference for improving the level of sales operations, and making better implementation of the internal control of sales operations.

Diagnosis and improvement proposals for the Ezeiza Atomic Center quality management system by carrying out the third laboratories workshop

International Nuclear Information System (INIS)

Eliosoff, Nilda M.

2003-01-01

By the end of 2001 the management of the Ezeiza Atomic Center (EAC) under the National Atomic Energy Commission of Argentina, stated the necessity of carrying out a survey of its laboratories. The purpose of this survey was to get information that would allow to assess the quality of the laboratories and the services they perform, including the degree of implementation of the management systems. In order to comply with this purpose fourteen EAC's laboratories were studied. The information obtained was related to the staff, their training, the kind of tasks they perform as services or as research and development, the customers, the amount of invoicing, the premises, the equipment and the adapting and implementation of the quality management system. With the results obtained from the survey a report was issued. Economic, Financial, Commercial and Human Resources workshops as well as Technical Aspects and Quality Management workshops were organized. These workshops were to go deep into the analysis of the information obtained and to generate improvement proposals of the different subjects. (author)

The Church, too, is to pay for 'nuclear electricity'

International Nuclear Information System (INIS)

Anon.

1982-01-01

The Regional Court (LG) of Essen in an appeal lodged by the plaintiff (electric utility company) against a protestant parish for payment of electricity rates retained (10 per cent) and for further declaration of the defendant's obligation to pay, by ruling dated September 30, 1981 - 15 S 136/81 - has modified the decree issued at first instance by the District Court (AG) of Gelsenkirchen on March 30, 81, to the effect that the defendant has the obligation to pay also in future to the plaintiff without curtailment such electricity rates and advance payments as will be invoiced by the latter in accordance with the power supply contracts concluded between plaintiff and defendant in writing in connection with the general conditions governing the supply of electric power from the low-voltage power supply systems, and also if the plaintiff should continue to provide the defendant with electric power generated by nuclear power plants'. The defendant was not adjudged the right to refuse payment on grounds of conscience. (orig./HP) [de

A MATHEMATICAL MODEL FOR ASSESSING THE FACTORING ACTIVITY

Directory of Open Access Journals (Sweden)

Madalina Radoi

2013-11-01

Full Text Available Originally–being over 4,000 years old–factoring was first used in the fertile territory of old Mesopotamia at a time when the famous Code of Hammurabi was drawn up. However, many years passed until the British colonists started to use it on a large scale at a time when the metropolis would pay them sums of money for the merchandise that colonists sent to the old continent until they collected the invoices.In Romania factoring started to play a major role in financial operations for it led to the increase of liquidities on the market.According to the Romanian legislation, factoring is a contract concluded between a party known as “the client”, which supplies merchandise or provides services, and a banking institution or specialized financial institution known as “the factor”, whereby the latter ensures the financing source, collects the receivables and protects credit risks, while the client assigns to the factor the receivables resulting from the sale of goods or the provision of services to third parties.

Computerized commodity management system in Thailand and Brazil.

Science.gov (United States)

1984-01-01

that contains a client code similar to the code used in Thailand. An interrogative data entry program enhances the management function of the system. 8 reports can be individually issued: a status report on back orders by product; a status report on back orders by institution and product; a historical report of year to date shipments and value by product; a historical report of year to date shipments by client and product; year to date payment reports from each client; outstanding invoices by month for the previous 12 months; a product report showing the amount of each product or order with outstanding invoices; and a stock position report.

[Surveillance on pesticides: quantification of use and prediction of impact on health, work and the environment for Brazilian municipalities].

Science.gov (United States)

Pignati, Wanderlei; Oliveira, Noemi Pereira; da Silva, Ageo Mário Cândido

2014-12-01

This paper analyzes the quantity, type and toxicity of pesticides used per hectare in the State of Mato Grosso as a surveillance strategy for the health of workers, the population in general and the environment, and to serve as a surveillance indicator for Brazilian cities. Brazil cultivated 95 million hectares in 2012, and Mato Grosso was the major consumer of pesticides. In this research, the database of the Agriculture and Livestock Defense Institute was consulted, as it records the prescribed agronomic data and place of use in sales invoices. The results reveal the average consumption of pesticides per hectare per crop: 12 liters for soy; 6 liters for corn; 4.8 liters for sugarcane; and 24 liters for cotton. The toxicological types and classes of pesticides used per hectare per crop were also monitored. Using a matrix of agricultural production and pesticide consumption, it was also found that certain health problems are correlated with the major producing regions. Based on pesticide consumption, agricultural production and pesticide toxicity it is possible to ascertain health problems in Brazilian cities and establish prevention and surveillance strategies for the workers, the environment and the populations exposed to pesticides.

To Rabi Hamiltonian through their Time Dependent Terms can be Reckons as Fractals

Science.gov (United States)

Rosary-Oyong, Se, Glory

2016-03-01

For light-matters interactions, ever replies by theLate HE. Mr. Prof M. Barmawi through Bose-Einstein condensates matter-waves ever retrieves [Boyce & DiPrima, 2015] instead of Richard Courant cq HE. Mr. Prof. Sudjoko Danusubroto's LKTM, Lustrum VI ITB, March 2, 1984. Follows ``Modified kernel to Quantum systems thorough Laplace inverse transformation'' whereas ``karyon'' in prokaryotes/eukaryotes meant as well as `kernel' , have been sought for `growth curve' & `potential of proton to other protons' the time dependent terms cos (ωt)exp[-iωot] whose integration y = sin ωt + c proves to be fractals h. 3 guided by Rabi Hamiltonian from Isidor Isaac Rabi,1944. Accompanying ``the Theory of Scale Relativity'' from Laurent Nottale/LUTH, the proofs of considerances whereas `time also are fractals', from Norways for Infra OMAN soughts a benchmark portfolio from Kjell Storvik, 2004: ``Socially Responsible Investment Strategies for the Norwegian Petroleum Fund'' whereas the Rabi frequency ? = 2 ɛ.deg/h can be relatively in comparisons expressed of capacitive [E.d/h]. Acknowledgment to HE. Mr. AUGUST PARENGKUAN if accepts 1995-2005 Invoicing & Fulfillments to ``KOMPAS'' cq the Prodi of Physics ITB.

Competitividad en la cadena de suministro en la industria de aire acondicionado y refrigeracion: sintomas, reacciones y propuestas

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Mayagoitia, G.

2009-01-01

Full Text Available The international markets are complete focus on the reduction of waste, this means increment of operative systems in matter to be at the top market competitiveness. From that perspective this paper will be present it as an alternative to the managers that includes into his daily agenda the continuous operative development. The balance between the customer requirements, the production capability and the procurement of the raw material, are element that impact the financial side of all companies and based on the achievement of these element will determinate the profit level and the increment of his competitiveness. The supply chain is tied to two key elements: 1 Quality & 2 Inventory, playing a critical role until the raw material is process to increment the add value, according the specification of the customers, and shipped, invoiced and pay from the customer based that the money always is a key issue. This paper will have 3 key elements: 1 Review of the current literature of inventory management, 2 symptoms analysis – and reactions of the companies with high inventory levels, plus the quality review and 3 Action plant to revert the phenomena and competitiveness achievements.

Electric power saving potential due to domestic refrigerators replacement; Potencial de ahorro de energia electrica por el reemplazo de refrigeradores domesticos

Energy Technology Data Exchange (ETDEWEB)

Peralta Solorio, Jose Luis [Fideicomiso para el Ahorro de Energia Electrica (Mexico)]. E-mail: jose.peralta@cfe.gob.mx

2006-04-15

In Mexico the second most used electrical appliance is: refrigerator. Owing to its use, it would be a promising option for electric power saving. In Guadalajara, Reynosa and Tampico it was performed a study with the aim of launching a project to replace the old refrigerators with new ones which are more effective and less expensive. Since the refrigerators cost and the electrical invoicing saving, the electric appliance change is profitable. To expect with this replacement more than eight million of refrigerators manufactured before 1997 will be changed. [Spanish] El refrigerador es el segundo electrodomestico mas utilizado a nivel nacional, esto permite que debido a su uso sea una opcion prometedora para el ahorro de energia electrica. Se hizo un estudio en Guadalajara, Reynosa y Tampico con el fin de lanzar un proyecto para sustituir los refrigeradores viejos por unos nuevos que sean mas eficaces y menos costosos. Por el costo de los refrigeradores y el ahorro en la facturacion electrica, el cambio de electrodomestico es rentable, de esta manera se espera que los mas de ocho millones de refrigeradores fabricados antes de 1997 que existen en el pais sean cambiados.

STUDY ON THE APPLICATION OF CASH ACCOUNTING SYSTEM FOR VAT IN ROMANIA

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ECOBICI NICOLAE

2014-02-01

Full Text Available The cash accounting system for VAT has been implemented in Romania as of 1 January 2013 and now turns one year of application in Romania. Since its implementation the system has sparked controversy, being harshly criticised by professional accountants in Romania and elsewhere. Criticisms mainly concerned the following issues: no possibility to choose to apply the system, breach of the VAT neutrality principles, maximum period of 90 days to postpone the chargeability of VAT for unpaid deliveries, while VAT deduction was subject to payment of the value of goods and services invoiced without specifying any term. In this article we would like to examine the extent to which the legislative changes that came into effect as of 1 January 2014 improve the cash accounting system for VAT in Romania. We will also analyse to what extent the system applied in 2013 has brought advantages/disadvantages to the economic entities in Romania based on a survey carried out on a heterogeneous sample of companies in the county of Gorj, regarded as nationally representative. Finally, we intend to compare the cash accounting system for VAT in Romania with its UK counterpart.

REFORM OF RULES ON EU VAT

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Maria Zenovia GRIGORE

2018-05-01

Full Text Available In January 2018 the EU has released two proposal designed to simplify the VAT system, specifically around reduced rates, and to reduce compliance costs of smaller businesses in respect of VAT. The EU's common rules on VAT rates do not treat Member States equally. More than 250 exemptions allow several Member States much more flexibility in setting VAT rates than others. While these derogations are due to expire once the reformed VAT system comes into place, the rates proposal will ensure that all Member States have the same flexibility and a uniform structure in which to set their own VAT rates. The second proposal is designed to make trading in other EU member states easier for smaller businesses. Currently, small businesses may benefit from generous thresholds in their state of establishment, but zero thresholds exist for nonestablished businesses, meaning higher compliance costs. The intended proposals will provide simplification measures (around invoicing, record keeping etc. for businesses with a turnover not exceeding €2 million and will allow member states to apply thresholds to non-established businesses with a turnover not exceeding €100,000.

Economics and social impacts motivated by collecting the Intervention Contribution in Economical Dominium (CIDE) in the oil and gas sector; Os impactos economicos e sociais advindos da arrecadacao das Contribuicoes de Intervencao no Dominio Economico (CIDE) para o setor de petroleo e gas

Energy Technology Data Exchange (ETDEWEB)

Evaristo, Michelle Goncalves [Rio Grande do Norte Univ., Natal, RN (Brazil)]. E-mail: michelle@samnet.com.br

2003-07-01

This paper studies a kind of tax called, in Brazil, CIDE (Intervention Contribution in Economical Dominium), which object is the regulation of economy and the social and political impacts in businesses relating to oil petroleum, natural gas and oil products. Firstly, it defies this Contribution in order to understand the effects of its 'extra-fiscal' character to those activities. Analyses the alterations brought by the edition of the Constitutional Amendment no. 33/2001 and Law no. 10.336/2001, which inserted the CIDE in our tax ordering. It describes some problems that have afflicted the Authorities and the Government, as fuel adulteration, under invoice, many civil suits; by suggesting explanations and solutions for some of these economical impacts. The conclusion of this paper shows us that the wrong encashment of the CIDE can causes bad economic impacts to our society, since the Government State, passing through the distributor or the market of fuels, until the final consumer. However, the correct encashment of the CIDE has a bigger relevancy to the national economy, because its success corresponds to the success of the opening market. (author)

A STRATEGIC ANALYSIS OF COLLECTIVE URBAN TRANSPORT IN SPAIN USING THE FIVE FORCES MODEL

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Gómez Ortega, Alba

2014-01-01

Full Text Available The transport sector in Spain is a branch of economic activity which is already of great importanceaccording to its own invoicing, value added and occupation figures, in addition to its indirect economic effects. It has an additional strategic value for economic policy, since it constitutes a fundamental part ofthe cost of placing products on increasing markets in a competitive manner. The mobility and trans-portation of passengers in cities in turn plays an essential role in the economic and social activity. All of these reasons, in addition to the recent significant problems of ustainability which this priority sector is currently confronting in all aspects, justify an interest in a study which attempts to obtaina profile of this public service by using a strategic analysis through the application of the traditional Porter Five Forces Model. The application of this model will allow us to obtain a general strategic vision which, when combined with a maturity analysis, ill provide a more in-depth knowledge of the object under study, that will serve as a basis for subsequent analyses of the collective urban public transport service.

Automated Functional Testing based on the Navigation of Web Applications

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Boni García

2011-08-01

Full Text Available Web applications are becoming more and more complex. Testing such applications is an intricate hard and time-consuming activity. Therefore, testing is often poorly performed or skipped by practitioners. Test automation can help to avoid this situation. Hence, this paper presents a novel approach to perform automated software testing for web applications based on its navigation. On the one hand, web navigation is the process of traversing a web application using a browser. On the other hand, functional requirements are actions that an application must do. Therefore, the evaluation of the correct navigation of web applications results in the assessment of the specified functional requirements. The proposed method to perform the automation is done in four levels: test case generation, test data derivation, test case execution, and test case reporting. This method is driven by three kinds of inputs: i UML models; ii Selenium scripts; iii XML files. We have implemented our approach in an open-source testing framework named Automatic Testing Platform. The validation of this work has been carried out by means of a case study, in which the target is a real invoice management system developed using a model-driven approach.

Expanding our understanding of the trade in marine aquarium animals

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Andrew L. Rhyne

2017-01-01

Full Text Available The trade of live marine animals for home and public aquaria has grown into a major global industry. Millions of marine fishes and invertebrates are removed from coral reefs and associated habitats each year. The majority are imported into the United States, with the remainder sent to Europe, Japan, and a handful of other countries. Despite the recent growth and diversification of the aquarium trade, to date, data collection is not mandatory, and hence comprehensive information on species volume and diversity is lacking. This lack of information makes it impossible to study trade pathways. Without species-specific volume and diversity data, it is unclear how importing and exporting governments can oversee this industry effectively or how sustainability should be encouraged. To expand our knowledge and understanding of the trade, and to effectively communicate this new understanding, we introduce the publically-available Marine Aquarium Biodiversity and Trade Flow online database (https://www.aquariumtradedata.org/. This tool was created to communicate the volume and diversity of marine fishes and/or invertebrates imported into the US over three complete years (2008, 2009, and 2011 and three partial years (2000, 2004, 2005. To create this tool, invoices pertaining to shipments of live marine fishes and invertebrates were scanned and analyzed for species name, species quantities, country of origin, port of entry, and city of import destination. Here we focus on the analysis of the later three years of data and also produce an estimate for the entirety of 2000, 2004, and 2005. The three-year aggregate totals (2008, 2009, 2011 indicate that just under 2,300 fish and 725 invertebrate species were imported into the US cumulatively, although just under 1,800 fish and 550 invertebrate species were traded annually. Overall, the total number of live marine animals decreased between 2008 and 2011. In 2008, 2009, and 2011, the total number of individual

PEMBUATAN SISTEM INFORMASI AKUNTANSI TERKOMPUTERISASI ATAS SIKLUS PEMBELIAN DAN PENJUALAN PADA CV. X

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Andreas Handojo

2004-01-01

Full Text Available CV. X is still using a manual accounting system. They use a note for recording account receivable and account payable. Calculating total sales and profit do in manually. It takes a large amount of time to get some information that needed. Therefore an adequate accounting information system is needed in order to proceed an automate journalizing and to produce information accurately and quickly. First step in building accounting information system is to analyze and watch closely to the company's existing system. And the second step is to design the accounting information system, which can fulfill and appropriate with the company needs. The accounting information system is formed from integration of sales, purchasing and accounting/recording process. Including in sales are establishing sales order, checking available inventory for sale (stock and customer's credit limit. Including in purchasing is establishing purchase order until receiving and recording purchase invoice. Including in accounting/recording are journalizing, posting and reporting income statement. This software is using Microsoft SQL Server 7.0 as the database and Borland Delphi 7.0 as the compiler. Implementation for the whole software has gained 72.5% for user's satisfaction. Therefore it can be conclude that software has already fulfilled and appropriate with the needs of the company's system. But there also have some weakness to handle. This software helps in accelerating and simplifying the recording process and reporting income statement process. Abstract in Bahasa Indonesia : Sistem akuntansi pada CV. X masih menggunakan cara manual yaitu pencatatan piutang pada kartu piutang dan pencatatan hutang pada kartu hutang. Perhitungan total penjualan dan keuntungan dilakukan manual, sehingga membutuhkan waktu yang lama untuk mendapatkan informasi yang diinginkan. Oleh karena itu dibutuhkan sistem informasi akuntansi yang memadai, untuk memproses pencatatan secara otomatis dan

Natural gas large volumes measurement: going for on-line custody transfer; Medicao de grandes volumes de gas natural: rumo a transferencia de custodia on-line

Energy Technology Data Exchange (ETDEWEB)

Mercon, Eduardo G.; Frisoli, Caetano [PETROBRAS Transporte S.A. (TRANSPETRO), Rio de Janeiro, RJ (Brazil)

2005-07-01

This paper describes the structure of the natural gas flow measurement process in TRANSPETRO, and comments features and performance of existing or under-implantation equipment and systems, reviewing best practices and technology in use. This process runs through three interrelated segments: data flow measurement, strictly speaking; data transfer and acquisition; and data flow measurement certification (data consolidation to invoice). Initially, the work makes an approach to the data flow measurement segment, evaluating technical features of flow meters, and describing configurations and functions of the operating gas flow computers in TRANSPETRO's custody transfer stations. In this part it will also be presented the implantation of TRANSPETRO's system for gas chromatography data input on-line to flow computers. Further, in data transfer and acquisition, SCADA system technical aspects will be evaluated, considering communications protocols and programmable logic controllers functions in remote terminal units, and discussing their places in the measurement process. Additionally, TRANSPETRO's experience in data measurement certification tools is in discussion, as well as new upcoming tools and their potential features, from what new practices will be suggested. Finally, all the work has been conceived and carried out always aiming to the state-of-the-art technology in gas flow measurement: on-line custody transfer. (author)

It’s the workflows, stupid! What is required to make ‘offsetting’ work for the open access transition

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Kai Geschuhn

2017-11-01

Full Text Available This paper makes the case for stronger engagement of libraries and consortia when it comes to negotiating and drafting offsetting agreements. Two workshops organized by the Efficiencies and Standards for Article Charges (ESAC initiative in 2016 and 2017 have shown a clear need for an improvement of the current workflows and processes between academic institutions (and libraries and the publishers they use in terms of author identification, metadata exchange and invoicing. Publishers need to invest in their editorial systems, while institutions need to get a clearer understanding of the strategic goal of offsetting. To this purpose, strategic and practical elements, which should be included in the agreements, will be introduced. Firstly, the 'Joint Understanding of Offsetting', launched in 2016, will be discussed. This introduces the ‘pay-as-you-publish’ model as a transitional pathway for the agreements. Secondly, this paper proposes a set of recommendations for article workflows and services between institutions and publishers, based on a draft document which was produced as part of the 2nd ESAC Offsetting Workshop in March 2017. These recommendations should be seen as a minimum set of practical and formal requirements for offsetting agreements and are necessary to make any publication-based open access business model work.

Features of VAT Accounting and Fiscality – History, Practices and Prospects

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Violeta ISAI

2013-12-01

Full Text Available The value-added tax (VAT is an indirect tax, supported by the final consumer of the good/service that it is applied. During the productive and commercial cycle, the companies pay VAT according to the value added on the good/service. Quite recently appeared in the fiscal system of different states, VAT has a big spreading area. The taxation rates are different from a country to another, according to the economic conditions and the fiscal law (in EU, from 15% for Cyprus and Luxembourg to 27% for Hungary, and outside EU, from 3% for Iran, to 25% for Norway. In Romania, the rates are: the standard rate of 24% and the reduced rates of 9% and 5%, the payment term being monthly or quarterly, according to the company turnover. In the accounting and fiscality area, VAT presents special features, conditioned by the type of activity and the company size. In order to support the small companies, starting with 01.01.2013 the “VAT Encashment System” was introduced, that relates the VAT payability to the encashment moment of the invoice. The VAT impact on the profitability is an aspect that must be considered when we discuss about: costs, cash-flow, results, liquidity, solvency or efficiency rates.

RANCANG BANGUN SALES FORCE AUTOMATION BERBASIS ANDROID DI PT. X

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Glenda Sogo Fanrensen

2014-01-01

Full Text Available The existing system of PT. X used to insert sales data manually. While in field, Sales Force noted of the order from dealer/customer manually, then later insert it into company’s database. The repetitive data copying causes bigger risk of mistyping and unreliability, because Sales Force travels for weeks. Other problem is that too many paper wasted on Sales Order and Invoice. Furthermore, PT. X needs comprehensive document support for Sales Force to fulfill customer’s need of information. In this research, Sales Force Automation (SFA software that works online is chosen to meet the expectations. For document supply, due to the amount of documents needed, business taxonomy is made. Because the software is demanded to be easily accessed from wherever and whenever, Android is chosen as the hardware. The results obtained are various features for sales data management, such as view, add, edit, delete, and verification. The admin program supports the Sales Force work appraisal, notification, calculating Sales Force’s earnings per target ratio, Sales Force’s commission, et cetera. The SFA program supports the making of Sales Order, which is to be verified through SMS Gateway before inserted into company’s database, scheduling, et cetera.

[Teletransmission, health care and deontology].

Science.gov (United States)

Lousson, J P

1995-01-01

EDI is the technique the most frequently used by Chemists to relay their daily orders to their suppliers. Three out of four Chemists in France are computerised using various forms of computer hardware and software. The Health Care organisations propose that Chemists use the EDI to relay to the CETELIC all the items of information concerning their invoicing. This means handing over administrative information identifying the patient, the doctor ... as well as financial and confidential data such as the CIP code of the prescribed and delivered medicine. The law of the 4th January 1993 was instigated to control the rising expenses of the Health Care organisations and it mandates the Caisse Primaire d'Assurance Maladie (the French social security organisations) to retrieve and analyse the information thus gathered from all of the medical professionals involved. However, the accumulation of all these items of computerised information constitutes in effect a confidential medical file on each patient. This raises the following issues: Who does this confidential data belong to? Who should the Chemists give it to? What is to be done with it? Who will be responsible for its analysis in respect of the confidentiality problem? (Another medical professional bound by oath?) And how can we insure against subsequent abuse of this material?

Evaluation of one year of operation of the biogas plant in Suchohrdly u Miroslavi

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Adam Moravec

2011-01-01

Full Text Available The manner of designing biogas plants is eagerly described by each and every seller or supplier of the respective technology. Numerous feasibility studies comprising forecasts of future operation featuring different quality levels have been written. However, it is rarely possible to obtain information comparing the anticipated future numbers and real values. Nevertheless, an evaluation of past operation of BGP is of utmost importance for calibration of the calculation methods used for designing of future BGPs. Information obtained on the basis of an evaluation is also useful for the purpose of verification of correct functionality of the equipment as well as optimisation of its operation with the objective of achieving the planned (or even better values of profitability of each respective project. A comprehensive analysis of a biogas plant is a project sensitive to accuracy of inputs. Measurements of amounts and quality of the feed substrate throughout the whole year, which comprises numerous criteria, is highly demanding and complicated, and therefore the objective of this evaluation is to analyze the performance, production and consumption of the biogas plant in the course of a calendar year (Schulz et al., 2004. Power measuring tasks are performed using calibrated gauges (which are mostly used for invoicing purposes, thus ensuring accuracy and credibility of the input data.

Integrated natural gas pipeline control and customer service system of Gasum; Le systeme integre de controle des canalisations de gaz et de service au consommateur chez Gasum

Energy Technology Data Exchange (ETDEWEB)

Aho, J.; Manty, O.; Ahlnas, B. [Gasul Oy (Finland)

2000-07-01

Due to the rapid development of the information technology, ageing is not the only driving force for replacing old computer systems with more sophisticated ones. The Finnish natural Gas company, Gasum Oy, has recently taken into use a new control and monitoring system for natural gas pipeline. A special customer service system, developed by Gasum Oy, is closely connected to monitoring system. It provides up-to-date information to all customers of Gasum Oy. The information is layered in three confidential levels: general information, operational data and invoicing information. The system is operating interactively in confidential Extranet. Inside Gasum Oy to meet the needs of departments outside the control room, a new GID system is developed. GID is a way to present pipeline process data and its further modifications with a very user-friendly interface based on geographical map. The system is based on data warehouse architecture and it is working on company's Intranet. This makes it possible to present various secrecy level information based on user ID. Gasum's new SCADA is not only the base for operating the pipeline, but it also provides lot of vital information to other systems serving different user groups within natural gas business in Finland. (authors)

STRENGTHENING THE ROLE OF GOVERNMENT IN RESOLVING FRAUD AND DISPUTES OF THE FLAT MANAGEMENT

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Situmorang P.

2018-03-01

Full Text Available The public concern with the housing issues and conditions including flat management becomes current phenomenon in developing countries such as Indonesia. However, less attention has been paid by researchers to discuss the role of government in the flat management. The fact is that fraud and disputes often occur as a result of the management of flats such as management fees and monthly billing invoice becoming the main issue at the court. Through case law approach method with four different cases, this paper therefore captures several issues related to the management of flats. For instance, this paper discusses a case where flat management companies tend to increase maintenance fees without having a consent or agreement, both from owners and tenants. Disputes are also related to transparency of collected management fees by flat management companies, causing dissatisfaction from the owners and tenants. Hence, this paper suggests that there is the need of government’s role in the flat management issues. This suggestion is relevant to the idea of exercising government’s power through monitoring flat management companies in order to comply with flat legislation. This paper argues that the use of government’s authority could be practised through monitoring system and setting up administrative procedure on the management of flats.

Mitigating delay and non-payment in the Malaysian construction industry

Science.gov (United States)

Mohamad, N.; Suman, A. S.; Harun, H.; Hashim, H.

2018-02-01

Construction industry is one of the industries that have contributed towards the rapid growth of development and economics in Malaysia. However, the industry is inundated with delay and non-payment issues between the two parties in contract that is the clients and contractors Even though there are contractual and administrative provisions in the standard forms of contract in Malaysia regarding payments, delay and non-payment issues still occur between them. The aim of the study is to develop measures to mitigate delay and non-payment issues between contractors and clients in the Malaysian construction industry. Questionnaire survey was conducted with clients and contractors in Klang Valley. Results from data analysis identified significant measures to mitigate delay and non-payment issues between contractors and clients which include contractors should submit their progress work invoicing with adequate documents; contractors should follow up constantly with client regarding payment; proper understanding of requirements with regards to payment; mutual discussion of problems with client to address problems in a timely manner and proper use of payment provisions in the standard form of contract. This study is significant to contractors and clients and to other construction players in order to reduce and minimise delay and non-payment issues for the growth of economy in the Malaysian construction industry.

Baobab Laboratory Information Management System: Development of an Open-Source Laboratory Information Management System for Biobanking.

Science.gov (United States)

Bendou, Hocine; Sizani, Lunga; Reid, Tim; Swanepoel, Carmen; Ademuyiwa, Toluwaleke; Merino-Martinez, Roxana; Meuller, Heimo; Abayomi, Akin; Christoffels, Alan

2017-04-01

A laboratory information management system (LIMS) is central to the informatics infrastructure that underlies biobanking activities. To date, a wide range of commercial and open-source LIMSs are available and the decision to opt for one LIMS over another is often influenced by the needs of the biobank clients and researchers, as well as available financial resources. The Baobab LIMS was developed by customizing the Bika LIMS software ( www.bikalims.org ) to meet the requirements of biobanking best practices. The need to implement biobank standard operation procedures as well as stimulate the use of standards for biobank data representation motivated the implementation of Baobab LIMS, an open-source LIMS for Biobanking. Baobab LIMS comprises modules for biospecimen kit assembly, shipping of biospecimen kits, storage management, analysis requests, reporting, and invoicing. The Baobab LIMS is based on the Plone web-content management framework. All the system requirements for Plone are applicable to Baobab LIMS, including the need for a server with at least 8 GB RAM and 120 GB hard disk space. Baobab LIMS is a server-client-based system, whereby the end user is able to access the system securely through the internet on a standard web browser, thereby eliminating the need for standalone installations on all machines.

The effects of voice and manual control mode on dual task performance

Science.gov (United States)

Wickens, C. D.; Zenyuh, J.; Culp, V.; Marshak, W.

1986-01-01

Two fundamental principles of human performance, compatibility and resource competition, are combined with two structural dichotomies in the human information processing system, manual versus voice output, and left versus right cerebral hemisphere, in order to predict the optimum combination of voice and manual control with either hand, for time-sharing performance of a dicrete and continuous task. Eight right handed male subjected performed a discrete first-order tracking task, time-shared with an auditorily presented Sternberg Memory Search Task. Each task could be controlled by voice, or by the left or right hand, in all possible combinations except for a dual voice mode. When performance was analyzed in terms of a dual-task decrement from single task control conditions, the following variables influenced time-sharing efficiency in diminishing order of magnitude, (1) the modality of control, (discrete manual control of tracking was superior to discrete voice control of tracking and the converse was true with the memory search task), (2) response competition, (performance was degraded when both tasks were responded manually), (3) hemispheric competition, (performance degraded whenever two tasks were controlled by the left hemisphere) (i.e., voice or right handed control). The results confirm the value of predictive models invoice control implementation.

Systémová korupce jako empirický výzkum: případ města Liberec

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Ivan Langr

2014-04-01

Full Text Available Systemic corruption is not a failure of individuals, i.e. the result of their deviant behaviour, but a collective phenomenon shared mainly by public institutions as a whole. The phenomenon is based on an effort to establish a new set of corrupt norms inside such institutions affecting policymaking, administrative procedures, public procurements, and the behavior of employees etc. In spite of the fact that impacts of systemic corruption on the areas of government, civil freedoms, social cohesion, and public economy are well known, there is very little practical research involving concrete evidence of systemic corruption in particular cases. This paper attempts to clarify how to generate a set of indicators of systemic corruption and then identify and verify them in a real-life political environment – in our specific case, the administration and policymaking of Liberec City Council between 1998 and 2010. The research was based upon elaborated interviews (with politicians, public servants, prosecuting authorities etc., document analysis (reports and papers of the city council and municipal government, contracts and invoices etc., and political and media analysis. The results are significant, as only an understanding of how a corrupt system really works can lead to the implementation of suitable anticorruption measures.

Box-Jenkins analysis for shark landings in Costa Rica

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Roger Bonilla

2004-12-01

Full Text Available Sharks are highly vulnerable to intense and prolonged fishery extraction. This article analyzes the data on shark landings from the artisan fishing fleet on Costa Rica’s Pacific coast between 1988 and 1997. The data come from an invoicing system administered by the Costa Rican Fisheries Institute (Instituto Costarricense de la Pesca y Acuacultura, INCOPESCA. Pacific coast shark fishing during the period under study represented approximately 20% of the total national fisheries volume. According to data from the invoicing system, the Northern Pacific region was the most productive, reporting 58% of the shark catch nationwide. Within this region, shark fishing in Papagayo Gulf represented 91% and 53% of the landings by fishery region and nationwide, respectively. The mid-sized and advanced (length of boat > 10 meters artisan fishing fleets reported 96% of the shark catches in the zone. The study of shark fisheries in the Papagayo Gulf zone is crucial for an understanding of fishery dynamics for this resource at the national level. A monthly chronological series was constructed with the landings in the Papagayo Gulf zone, and a Univariate Box-Jenkins (UBJ Model was estimated for first-order moving averages MA(1 with a seasonal component of the Yt = lambda a t + gamma S12 + a t typeEn este trabajo, se analizaron los datos de desembarque de tiburón de la flota pesquera artesanal en el Pacífico costarricense entre 1988 y 1997. Los datos provienen de un sistema de facturas administrado por el Instituto Costarricense de la Pesca (INCOPESCA. En el Pacífico, la pesca de tiburón en el período de estudio representó aproximadamente el 20% del volumen total de pesca a nivel nacional. De acuerdo con los datos del sistema de facturas, la región del Pacífico Norte fue la más productiva, reportando un 58% de los desembarques de tiburón a nivel nacional. En esta región, la pesca de tiburón en la zona del Golfo de Papagayo reportó 91% y 53% de los

Simulation for Teaching Orthopaedic Residents in a Competency-based Curriculum: Do the Benefits Justify the Increased Costs?

Science.gov (United States)

Nousiainen, Markku T; McQueen, Sydney A; Ferguson, Peter; Alman, Benjamin; Kraemer, William; Safir, Oleg; Reznick, Richard; Sonnadara, Ranil

2016-04-01

Although simulation-based training is becoming widespread in surgical education and research supports its use, one major limitation is cost. Until now, little has been published on the costs of simulation in residency training. At the University of Toronto, a novel competency-based curriculum in orthopaedic surgery has been implemented for training selected residents, which makes extensive use of simulation. Despite the benefits of this intensive approach to simulation, there is a need to consider its financial implications and demands on faculty time. This study presents a cost and faculty work-hours analysis of implementing simulation as a teaching and evaluation tool in the University of Toronto's novel competency-based curriculum program compared with the historic costs of using simulation in the residency training program. All invoices for simulation training were reviewed to determine the financial costs before and after implementation of the competency-based curriculum. Invoice items included costs for cadavers, artificial models, skills laboratory labor, associated materials, and standardized patients. Costs related to the surgical skills laboratory rental fees and orthopaedic implants were waived as a result of special arrangements with the skills laboratory and implant vendors. Although faculty time was not reimbursed, faculty hours dedicated to simulation were also evaluated. The academic year of 2008 to 2009 was chosen to represent an academic year that preceded the introduction of the competency-based curriculum. During this year, 12 residents used simulation for teaching. The academic year of 2010 to 2011 was chosen to represent an academic year when the competency-based curriculum training program was functioning parallel but separate from the regular stream of training. In this year, six residents used simulation for teaching and assessment. The academic year of 2012 to 2013 was chosen to represent an academic year when simulation was used equally

Mempermudah Pengawasan Operasional dan Keuangan di Biro Perjalanan dengan Menggunakan Aplikasi Gtass

Directory of Open Access Journals (Sweden)

Furry Arifin

2014-12-01

Full Text Available Some travel agencies have difficulty in monitoring the operational control and generating financial report. This is due to the operation of the data storage for business transactions conducted separately , and the reporting of the financial statements company are still found not in accordance with the bank reconciliation . In this study, the methodology the system development life cycle (SDLC is used ranging from data collection through interview, observation and study of the literature up to the stage of application development, namely the analysis phase in the travel agency using the method of direct observation of the flow through the reporting process. After that, go into the design stages of database design methods and user interface. Global Travel Agency System Solutions (GTASS product is the integration system designed specifically for the corporate travel agency that exists to facilitate control operations, such as creating a bill (invoice, Letter of Gurantee (LG and financial oversight as receipts and expenditure of money. With the ease of processing, then the presentation of the financial statements can be done automatically. Important early financial supervision carried out by the travel agency due to an increase in sales without adequate consideration of financial supervision, will lead to the emergence of new problems, which in turn will hamper efforts to increase the sales.

Reform of the Buy-and-Bill System for Outpatient Chemotherapy Care Is Inevitable: Perspectives from an Economist, a Realpolitik, and an Oncologist.

Science.gov (United States)

Polite, Blase; Conti, Rena M; Ward, Jeffery C

2015-01-01

Treating patients with cancer with infused or injected oncolytics is a core component of outpatient oncology practice. Currently, practices purchase drugs and then bill insurers, colloquially called "buy and bill." Reimbursement for these drugs is the largest source of gross revenue for oncology practices, and as the prices of cancer drugs have grown over time, these purchases have had significant impact on the financial health of practices and pose a risk that jeopardizes the ability of many practices to operate and provide patient care. Medicare Part B spending on drugs is under political scrutiny because of federal spending pressures, and the margin between buy and bill, lowered to 6% by the Medicare Modernization Act and further decreased to 4.3% by sequestration, is a convenient and popular target of budgetary discussions and proposals, scored to save billions of dollars over 10-year budget windows for each percentage-point reduction. Alternatives to the buy-and-bill system have been proposed to include invoice pricing, least costly alternative reimbursement, bundling of drugs into episode-of-care payments, shifting Part B drugs to the Medicare Part D benefit, and revision of the failed Competitive Acquisition Program. This article brings the perspectives of policy makers, health care economists, and providers together to discuss this major challenge in oncology payment reform.

Selection of population controls for a Salmonella case-control study in the UK using a market research panel and web-survey provides time and resource savings.

Science.gov (United States)

Mook, P; Kanagarajah, S; Maguire, H; Adak, G K; Dabrera, G; Waldram, A; Freeman, R; Charlett, A; Oliver, I

2016-04-01

Timely recruitment of population controls in infectious disease outbreak investigations is challenging. We evaluated the timeliness and cost of using a market research panel as a sampling frame for recruiting controls in a case-control study during an outbreak of Salmonella Mikawasima in the UK in 2013. We deployed a web-survey by email to targeted members of a market research panel (panel controls) in parallel to the outbreak control team interviewing randomly selected public health staff by telephone and completing paper-based questionnaires (staff controls). Recruitment and completion of exposure history web-surveys for panel controls (n = 123) took 14 h compared to 15 days for staff controls (n = 82). The average staff-time cost per questionnaire for staff controls was £13·13 compared to an invoiced cost of £3·60 per panel control. Differences in the distribution of some exposures existed between these control groups but case-control studies using each group found that illness was associated with consumption of chicken outside of the home and chicken from local butchers. Recruiting market research panel controls offers time and resource savings. More rapid investigations would enable more prompt implementation of control measures. We recommend that this method of recruiting controls is considered in future investigations and assessed further to better understand strengths and limitations.

Perancangan Sistem Manajemen Restoran dengan Aplikasi Pemesanan Restoran Berbasis Mobile dalam Jaringan Lokal

Directory of Open Access Journals (Sweden)

Manggala Raka Perkasa

2016-04-01

Full Text Available In modern times, like today, the role of software or applications that run on top of the platform is very important. This is because almost all of the work done by the people, made by the software or application. Applications can be used to assist in the processing of data and upload the final report. Data recorded previously processed by the paper can be recorded and processed by the application so that more efficiently.Development of an information systemin this study using the method of waterfall. Waterfall model consist of: requirements, design, implementation, testing and maintenance. For the start of the design, developer need to observations or interviews to determine the needs of the system that being developed. Application developed using the framework Codeigniter. System Management Restaurant build for help uses that has restaurant to manage activity in there like order menu, processing menu in kitchen, make invoice for custumer, and generate report of finance. This application can be expected to help user in process data efficiently so thet improve wuality of restaurant in terms of service and time. This system has a 5 user that consisting of waiters, chef, cashiers, manager, owner which every user has different privilege. System management restaurant developed using web-based programming which support in mode client server and uses MySQL as a database management storage.

Costs incurred by applying computer-aided design/computer-aided manufacturing techniques for the reconstruction of maxillofacial defects.

Science.gov (United States)

Rustemeyer, Jan; Melenberg, Alex; Sari-Rieger, Aynur

2014-12-01

This study aims to evaluate the additional costs incurred by using a computer-aided design/computer-aided manufacturing (CAD/CAM) technique for reconstructing maxillofacial defects by analyzing typical cases. The medical charts of 11 consecutive patients who were subjected to the CAD/CAM technique were considered, and invoices from the companies providing the CAD/CAM devices were reviewed for every case. The number of devices used was significantly correlated with cost (r = 0.880; p costs were found between cases in which prebent reconstruction plates were used (€3346.00 ± €29.00) and cases in which they were not (€2534.22 ± €264.48; p costs of two, three and four devices, even when ignoring the cost of reconstruction plates. Additional fees provided by statutory health insurance covered a mean of 171.5% ± 25.6% of the cost of the CAD/CAM devices. Since the additional fees provide financial compensation, we believe that the CAD/CAM technique is suited for wide application and not restricted to complex cases. Where additional fees/funds are not available, the CAD/CAM technique might be unprofitable, so the decision whether or not to use it remains a case-to-case decision with respect to cost versus benefit. Copyright © 2014 European Association for Cranio-Maxillo-Facial Surgery. Published by Elsevier Ltd. All rights reserved.

Analysis of 44 Cases before the Landlord and Tenant Board Involving Bed Bug Infestations in Ontario, Canada: Focus on Adjudicator Decisions Based on Entomological/Pest Management Evidence and Accountability under the Residential Tenancy Act and Other Applicable Legislation.

Science.gov (United States)

Bryks, Sam

2011-07-19

The resurgence of bed bugs in major urban centres in North America has resulted in conflict between landlords and tenants. This is commonly focused on attribution of blame for source of infestation, on responsibility, on costs for preparation, treatment and losses, and for compensation as rent abatement and/or alternative temporary housing. In Ontario, Canada, these issues are often decided by adjudicators at the Landlord and Tenant Board hearing claims, counter-claims and defense by legal representation (lawyers and paralegals) as well as through mediation. Evidence in these hearings may include photographs, invoices for costs as well as testimony by tenants, landlords and "expert witnesses" who are most often pest control firms representing their landlord clients. A total of 44 Landlord and Tenant Board adjudicated cases available online were analyzed. The analysis included elements of the decisions such as adjudicator, claimant (landlord or tenant), basis of claim, review of evidence, amount of claim, amount awarded, and evaluation of the quality of the evidence. The results of the analysis of these findings are discussed. Recommendations for improvement of adjudicator decisions on the basis of knowledge of bed bug biology and Integrated Pest Management best practices are presented as well as the importance of education of tenants and landlords to a process of mutual trust, support and accountability.

Commercial information system of Slovak Electricity Transmission System, Plc

International Nuclear Information System (INIS)

Laznicka, L.

2004-01-01

Commercial Information System (CIS), which main role of is to support the commercial activities of the company, is built up by business department of SEPS, Plc in close co-operation with the supplier company Sfera, Plc. The system entries are data from electricity meters obtained by automatized data acquisition and from bugging sheets, contractual hour diagrams, parameters of transmission system like measuring schemes and formulas for calculation of demand and supply, contractual data resulting from agreements, business conditions, URSO decisions and valid legislative. A part of the system is also support of process of data evaluation like calculation of transmitted energy quantity, calculation of actual output diagrams, comparison of actual and contractual diagrams, calculation of system divergence, calculation of demand divergence, etc. The final price for the drawings of services, which are joined with transmission of the electric power will be determined by the accounting process. In this causality there are automatically made out invoices for access, losses, system charges, system services, short-term and long-term transits, divergences and for cross-border transmission auctions. System also generates various specialized synopses and statistics for the evaluation requirements of important aspects and for parameter observations. Successive liberalisation of the electricity power market, changes in legislative and URSO decisions require CIS to be sufficiently configurable and to adapt flexible on the alternating environs. (author)

The Program Cost of a Brief Video Intervention Shown in Sexually Transmitted Disease Clinic Waiting Rooms.

Science.gov (United States)

Gift, Thomas L; OʼDonnell, Lydia N; Rietmeijer, Cornelis A; Malotte, Kevin C; Klausner, Jeffrey D; Margolis, Andrew D; Borkowf, Craig B; Kent, Charlotte K; Warner, Lee

2016-01-01

Patients in sexually transmitted disease (STD) clinic waiting rooms represent a potential audience for delivering health messages via video-based interventions. A controlled trial at 3 sites found that patients exposed to one intervention, Safe in the City, had a significantly lower incidence of STDs compared with patients in the control condition. An evaluation of the intervention's cost could help determine whether such interventions are programmatically viable. The cost of producing the Safe in the City intervention was estimated using study records, including logs, calendars, and contract invoices. Production costs were divided by the 1650 digital video kits initially fabricated to get an estimated cost per digital video. Clinic costs for showing the video in waiting rooms included staff time costs for equipment operation and hardware depreciation and were estimated for the 21-month study observation period retrospectively. The intervention cost an estimated $416,966 to develop, equaling $253 per digital video disk produced. Per-site costs to show the video intervention were estimated to be $2699 during the randomized trial. The cost of producing and implementing Safe in the City intervention suggests that similar interventions could potentially be produced and made available to end users at a price that would both cover production costs and be low enough that the end users could afford them.

Some aspects of the use of contextual information in production processes

Science.gov (United States)

Has, Michael; Luidl, Christian; Schaeffner, Jochen; Klotzbuecher, Ute

1998-09-01

The production process in graphic arts can be divided in several work- or dataflows, which fundamentally differ. One deals with the creation and modification of content, i.e. photographing a scene, modifying text, retouch of pictur data, etc. The other attempts to generate, organize, and manage contextual information which can e.g. be of design, technical (screening, color definition), administrative (customer, invoice info) or product specific information (desired paperstock, finishing) character. In the paper under view those workflows are closer examined. It is shown that the creation of genres (generic product prototypes like books, flyers, etc.) may in certain cases be used to simplify both workflows. It may also be used to generate information required for both content creation (like layout) and technical purposes. The approach presented discusses a method to create a publication dependent on the information which genre is to be addressed. The concept is based on the reuse of intermediate products or of output data. For the implementation of the concept we introduce the fundamental workflows involved and an architecture containing some of the important elements required. In a final part a first overview of the implementation of the concept is given. It turns out that the job ticket, the design of the page elements and the layout are the crucial factors in a genre based production.

Profitability analysis of a femtosecond laser system for cataract surgery using a fuzzy logic approach.

Science.gov (United States)

Trigueros, José Antonio; Piñero, David P; Ismail, Mahmoud M

2016-01-01

To define the financial and management conditions required to introduce a femtosecond laser system for cataract surgery in a clinic using a fuzzy logic approach. In the simulation performed in the current study, the costs associated to the acquisition and use of a commercially available femtosecond laser platform for cataract surgery (VICTUS, TECHNOLAS Perfect Vision GmbH, Bausch & Lomb, Munich, Germany) during a period of 5y were considered. A sensitivity analysis was performed considering such costs and the countable amortization of the system during this 5y period. Furthermore, a fuzzy logic analysis was used to obtain an estimation of the money income associated to each femtosecond laser-assisted cataract surgery (G). According to the sensitivity analysis, the femtosecond laser system under evaluation can be profitable if 1400 cataract surgeries are performed per year and if each surgery can be invoiced more than $500. In contrast, the fuzzy logic analysis confirmed that the patient had to pay more per surgery, between $661.8 and $667.4 per surgery, without considering the cost of the intraocular lens (IOL). A profitability of femtosecond laser systems for cataract surgery can be obtained after a detailed financial analysis, especially in those centers with large volumes of patients. The cost of the surgery for patients should be adapted to the real flow of patients with the ability of paying a reasonable range of cost.

Analysis of 44 Cases before the Landlord and Tenant Board Involving Bed Bug Infestations in Ontario, Canada: Focus on Adjudicator Decisions Based on Entomological/Pest Management Evidence and Accountability under the Residential Tenancy Act and Other Applicable Legislation

Science.gov (United States)

Bryks, Sam

2011-01-01

The resurgence of bed bugs in major urban centres in North America has resulted in conflict between landlords and tenants. This is commonly focused on attribution of blame for source of infestation, on responsibility, on costs for preparation, treatment and losses, and for compensation as rent abatement and/or alternative temporary housing. In Ontario, Canada, these issues are often decided by adjudicators at the Landlord and Tenant Board hearing claims, counter-claims and defense by legal representation (lawyers and paralegals) as well as through mediation. Evidence in these hearings may include photographs, invoices for costs as well as testimony by tenants, landlords and “expert witnesses” who are most often pest control firms representing their landlord clients. A total of 44 Landlord and Tenant Board adjudicated cases available online were analyzed. The analysis included elements of the decisions such as adjudicator, claimant (landlord or tenant), basis of claim, review of evidence, amount of claim, amount awarded, and evaluation of the quality of the evidence. The results of the analysis of these findings are discussed. Recommendations for improvement of adjudicator decisions on the basis of knowledge of bed bug biology and Integrated Pest Management best practices are presented as well as the importance of education of tenants and landlords to a process of mutual trust, support and accountability. PMID:26467732

Obligaciones legales de las asociaciones cooperativas bancos comunales en Venezuela

Directory of Open Access Journals (Sweden)

Coromoto Aguilar González, Herleny

2009-06-01

Full Text Available n Venezuela se promulga la Ley Especial de Los Consejos Comunales en el año 2006. El Consejo Comunal está constituido por tres órganos: Órgano Ejecutivo, Unidad de Gestión Financiera, y Unidad de Contraloría Social. La Unidad de Gestión Financiera o Banco Comunal adquirirá la figura jurídica de cooperativa, por consiguiente el presente trabajo tiene por objeto analizar los deberes formales que debe cumplir el Banco Comunal: 1. Inscribirse en los registros correspondientes; 2. Llevar Libros Legales; 3. Presentar Declaración Informativa de ISLR; 4. Practicar retención de ISLR; 5. Emitir factura de conformidad con lo establecido en la regulación venezolana.Venezuela promulgated the Special Law of the Communal Councils in 2006. The Communal Council is constituted by three agencies: Executive agency, Financial Management Unit, and Social comptroller Unit. The Financial Management Unit or Communal Bank will acquire the legal figure of a cooperative, therefore the present paper intends to analyze the formal duties established in the Venezuelan tax laws, that the Communal Bank must fulfil: 1. To register in the corresponding registration system; 2. Keep the accountancy Books required by tax laws; 3. To file an informative income tax return; 4. To practice income tax withholding; 5. To emit invoice in accordance with Venezuelan tax regulations.

SENECA NATION FINAL REPORT Installation of a 1.5MW WIND TURBINE

Energy Technology Data Exchange (ETDEWEB)

Giacobbe, Anthony [Seneca Nation, Salamanca, NY (United States)

2017-09-21

In February 2014, Seneca Energy and the Seneca Nation officially kicked off the Cattaraugus wind turbine project. The project began with a nine month NEPA study, which resulted in a Finding of No Significant Impact on 10/5/2015. The Seneca Construction Management Company was responsible for the oversight of the civil and foundation construction which commenced shortly after the FONSI was finalized. In April 2017, the Seneca Nation paid its first $25 credit to residents enrolled in the “Seneca Electricity Credit Program”. The $25 credit is applied directly to resident’s utility invoices and will total $300 of savings every year and ~$8,000 of savings over the project lifecycle. The Seneca Nation has already paid $40,000 towards resident’s electricity bills since the commissioning of the wind turbine in April 2017. The Seneca Electricity Credit Program was one of the primary driving factors for the project and we continue to have additional residents enroll for the program each month. Our goal is to continue to add residents to our credit program and assist them in keeping electricity rates down, so that they can use their money for other necessary living expenses. The Seneca Nation and Seneca Energy are extremely proud of the Cattaraugus wind turbine as well as all of the other exciting energy projects taking place on territory. We are continuing to follow our Strategic Energy Plan as we move forward towards achieving energy self-sufficiency.

Automated management of radioactive sources in Saudi Arabia

International Nuclear Information System (INIS)

Al-Kheliewi, Abdullah S.; Jamil, M. F.; Basar, M. R.; Tuwaili, W. R.

2014-01-01

For usage of radioactive substances, any facility has to register and take license from relevant authority of the country in which such facility is operating. In the Kingdom of Saudi Arabia (KSA), the authority for managing radioactive sources and providing licenses to organizations for its usage is the National Center of Radiation Protection (NCRP). This paper describes the system that automates registration and licensing process of the National Center of Radiation Protection. To provide 24×7 accesses to all the customers of NCRP, system is developed as web-based application that provide facility to online register, request license, renew license, check request status, view historical data and reports etc. and other features are provided as Electronic Services that would be accessible to users via internet. The system also was designed to streamline and optimize internal operations of NCRP besides providing ease of access to its customers by implementing a defined workflow through which every registration and license request will be routed. In addition to manual payment option, the system would also be integrated with SADAD (online payment system) that will avoid lengthy and cumbersome procedures associated with manual payment mechanism. Using SADAD payment option license fee could be paid through internet/ATM machine or branch of any designated bank, Payment will be instantly notified to NCRP hence delay in funds transfer and verification of invoice could be avoided, SADAD integration is discussed later in the document

Automated management of radioactive sources in Saudi Arabia

Science.gov (United States)

Al-Kheliewi, Abdullah S.; Jamil, M. F.; Basar, M. R.; Tuwaili, W. R.

2014-09-01

For usage of radioactive substances, any facility has to register and take license from relevant authority of the country in which such facility is operating. In the Kingdom of Saudi Arabia (KSA), the authority for managing radioactive sources and providing licenses to organizations for its usage is the National Center of Radiation Protection (NCRP). This paper describes the system that automates registration and licensing process of the National Center of Radiation Protection. To provide 24×7 accesses to all the customers of NCRP, system is developed as web-based application that provide facility to online register, request license, renew license, check request status, view historical data and reports etc. and other features are provided as Electronic Services that would be accessible to users via internet. The system also was designed to streamline and optimize internal operations of NCRP besides providing ease of access to its customers by implementing a defined workflow through which every registration and license request will be routed. In addition to manual payment option, the system would also be integrated with SADAD (online payment system) that will avoid lengthy and cumbersome procedures associated with manual payment mechanism. Using SADAD payment option license fee could be paid through internet/ATM machine or branch of any designated bank, Payment will be instantly notified to NCRP hence delay in funds transfer and verification of invoice could be avoided, SADAD integration is discussed later in the document.

Financial Planning and Management Practices of Electrical Contractors

Directory of Open Access Journals (Sweden)

Lucko Gunnar

2016-12-01

Full Text Available Contractors must carefully manage their cash outflows (e.g., for materials to enable their work and inflows (after the work to be profitable, particularly in an economy that is still recovering from the 2008-2012 recession that grew out of the mortgage crisis. Their importance for business success is undisputed, as bankruptcies due to insufficient cash flow underline. Therefore, this study investigated current business practices of electrical contracting companies of different sizes with respect to their financial planning and management. A detailed questionnaire was developed with best guidelines on survey studies and pilot testing. It was sent to members of the National Electrical Contractors Association. Respondent anonymity was ensured. The survey recorded demographics, business practices, operating conditions, and other important factors using 57 subquestions. Each section allowed feedback to clarify the numerical responses. Responses were well distributed across company sizes, so that the results are representative for the entire industry. The results indicated that contractors generally have a substantial amount of experience in financial decision making. Their approach is conservative and focuses on healthy growth. Yet, opportunities to fine-tune business practices are identified, e.g., immediate invoicing, considering discounts to accelerate payment receipts, attempting to negotiate and use favorable credit terms, reviewing payment performance, and performing frequent cash flow forecasts. Some of the differences in the responses can be attributed to different company sizes. To help especially smaller companies in planning their cash flow, a spreadsheet for implementation has been created.

Automated management of radioactive sources in Saudi Arabia

Energy Technology Data Exchange (ETDEWEB)

Al-Kheliewi, Abdullah S.; Jamil, M. F.; Basar, M. R.; Tuwaili, W. R. [National Center for Radiation Protection, King Abdulaziz City for Science and Technology, 11442 Riyadh (Saudi Arabia)

2014-09-30

For usage of radioactive substances, any facility has to register and take license from relevant authority of the country in which such facility is operating. In the Kingdom of Saudi Arabia (KSA), the authority for managing radioactive sources and providing licenses to organizations for its usage is the National Center of Radiation Protection (NCRP). This paper describes the system that automates registration and licensing process of the National Center of Radiation Protection. To provide 24×7 accesses to all the customers of NCRP, system is developed as web-based application that provide facility to online register, request license, renew license, check request status, view historical data and reports etc. and other features are provided as Electronic Services that would be accessible to users via internet. The system also was designed to streamline and optimize internal operations of NCRP besides providing ease of access to its customers by implementing a defined workflow through which every registration and license request will be routed. In addition to manual payment option, the system would also be integrated with SADAD (online payment system) that will avoid lengthy and cumbersome procedures associated with manual payment mechanism. Using SADAD payment option license fee could be paid through internet/ATM machine or branch of any designated bank, Payment will be instantly notified to NCRP hence delay in funds transfer and verification of invoice could be avoided, SADAD integration is discussed later in the document.

Limitation of Liability and Governing Law for Accidents Occurring before Issuance of Bill of Lading

Directory of Open Access Journals (Sweden)

Jung Sun Lee

2018-03-01

Full Text Available The purpose of this study is to verify the carrier's liability limitation through analyzing two cases. According to the court judgments in the two cases, if the accident occurs during the shipment without issuance of Bill of Lading (B/L, the reverse-side clause of B/L does not apply to the calculation of damage, and the law of the country most closely related to both parties is set as the governing law. The absence of a timely B/L often occurs in transport practice due to the complicated nature of transport practice. So, through analyzing the court judgments in the two cases, this study recommends that transport parties take precautions. First, in order to reduce and settle disputes arising from the absence of evidence of transportation contracts, it is necessary to issue a received B/L bearing in mind the risk of accidents occurring during the shipment process. Second, the use of a Sea Waybill (SWB which can be issued after the receipt of a cargo shipment, can be an alternative, except when a Letter of Credit (L/C requires a B/L. Finally, expanding the function of the Commercial Invoice (C/I to allow it to serve as evidence of the contract of carriage by inserting the contract of carriage phrase into the C/I when the B/L is not issued could be an alternative. Keywords: Limitation of Liability of Carrier, Governing Law, Bill of Lading

Out in front: while others preach e-dustry, Canada's oilfield general store already practices it

International Nuclear Information System (INIS)

Lorenz, A.

2000-01-01

The story of how Franklin Supply, a Calgary-based oil and natural gas field equipment supply company has become the largest of its kind in just ten years under the leadership of John Gilbank, is chronicled. An aggressive campaign of acquisitions was part of the company's rise to prominence, which also involved a philosophy of being partners in outsourcing with oil and gas companies, meaning that Franklin Supply not only supplies equipment but works with its customers to streamline the process of ordering, invoicing, tracking and warehousing products. Constant and aggressive promotion of skills acquisition by employees, revising, simplifying and automating processes with customers' needs always uppermost in mind, are some of the other ingredients. Since 1992 the company has made eight acquisitions and grown from a staff of 140 to 450. In doing so, the company has brought in many new products, new customers, as well as new personnel, adding to the knowledge and experience base of the company. As a result, the company's computer system was overhauled and by teaming up with MRO.com Franklin's customers are able to browse on-line through a catalogue of some 55,000 products, with all the benefits of on-line procurement, which cuts transaction costs by 70 per cent. Today the company processes 200,000 transactions annually. One of its major customers is Talisman Energy; it is also the lead contractor to supply Shell Canada 's $2 billion Athabasca oilsands project in northern Alberta

Transport control of forest fuels by fleet manager, mobile terminals and GPS

International Nuclear Information System (INIS)

Sikanen, Lauri; Asikainen, Antti; Lehikoinen, Mikko

2005-01-01

Chip transportation is undertaken by private transportation enterprises that are contracted by a larger wood fuel trader. Compared with industrial roundwood supply the volumes and value of wood fuel supply are markedly lower. As a result, the possibilities to invest in information systems for transport management are limited. New portable, wireless communication techniques and internet-based systems for fleet management enable more cost-efficient control systems with low investment costs in hard and software and also low operating costs. Mobile handsets with GPS, digital road map display and global positioning systems (GPS) or general purpose radio service data transfer protocol can be used as mobile terminals in chippers and trucks. In addition, transport management personnel can use them to locate in-forest wood fuel storage piles into the map database as well as point suitable routing to the storage piles. In a pilot study, conducted in Central Finland, an internet based management tool, Arbonaut Fleet ManagerTM, was tailored for forest fuel supply chain management and trailed for three months. It was found that use of mobile handsets with GPS and map display assisted especially in exact location of in-forest wood fuel storage piles by managers. They assisted also trucks and chippers in navigation to storages and landings, but the screen was too small for reading during driving. The management system was found helpful in stock accounting and GPS-based vehicle tracking gave transportation distances directly for invoicing

Modern recording systems for services able to meet the competition; Moderne Erfassungssysteme fuer wettbewerbsfaehige Dienstleistungen

Energy Technology Data Exchange (ETDEWEB)

Drumm, M.

2000-07-01

Modern recording systems form the basis for competitive services. They are, however, only successful when integrated precisely into a lean running organization. By means of practical examples the necessity to place great emphasis on the costs of a system besides the investment costs when deciding about a recording system, will be examined. The significant changes on the energy market and the increasing demand of the housing economy for a comprehensive offer of services from the supply industry are main initiators for a whole new line of businesses on the supply economy sector. The great challenge for the supply industry lies in the task to install lean and effective system which are on one hand reliable and easy to handle for the whole duration of the contract and on the other hand are so cost efficient, that an adequate profitability can be ensured (see also: 'The secret winners', Zfk October 1999). A decisive factor for this reason is the metering technology, which has to ensure for the whole duration of the contract that correct consumption values are registered, on the basis of which as fast and punctual as possible a legally safe invoicing can be prepared. (orig.) [German] Moderne Erfassungssysteme bilden die Grundlage fuer wettbewerbsfaehige Dienstleistungen, die jedoch erst bei sauberer Einbindung in eine schlanke Ablauforganisation erfolgreich sind. Anhand von Praxisbeispielen wird die Notwendigkeit betrachtet, bei der Entscheidung fuer ein Erfassungssystem neben den Investitionskosten den Systemkosten entscheidendes Gewicht zu verleihen. (orig.)

A mobile field-work data collection system for the wireless era of health surveillance.

Science.gov (United States)

Forsell, Marianne; Sjögren, Petteri; Renard, Matthew; Johansson, Olle

2011-03-01

In many countries or regions the capacity of health care resources is below the needs of the population and new approaches for health surveillance are needed. Innovative projects, utilizing wireless communication technology, contribute to reliable methods for field-work data collection and reporting to databases. The objective was to describe a new version of a wireless IT-support system for field-work data collection and administration. The system requirements were drawn from the design objective and translated to system functions. The system architecture was based on fieldwork experiences and administrative requirements. The Smartphone devices were HTC Touch Diamond2s, while the system was based on a platform with Microsoft .NET components, and a SQL Server 2005 with Microsoft Windows Server 2003 operating system. The user interfaces were based on .NET programming, and Microsoft Windows Mobile operating system. A synchronization module enabled download of field data to the database, via a General Packet Radio Services (GPRS) to a Local Area Network (LAN) interface. The field-workers considered the here-described applications user-friendly and almost self-instructing. The office administrators considered that the back-office interface facilitated retrieval of health reports and invoice distribution. The current IT-support system facilitates short lead times from fieldwork data registration to analysis, and is suitable for various applications. The advantages of wireless technology, and paper-free data administration need to be increasingly emphasized in development programs, in order to facilitate reliable and transparent use of limited resources.

Determinants of willingness to pay for smart meters: An empirical analysis of household customers in Germany

International Nuclear Information System (INIS)

Gerpott, Torsten J.; Paukert, Mathias

2013-01-01

As part of the move toward renewable energy sources in Germany it is expected that an increasing number of residential households will be equipped with communication-capable electricity metering systems (=“smart meters” [SM]). SM cause considerable investment and operating expenses. For providers of such systems one avenue to recoup SM costs is to explicitly invoice various SM price components to end customers. The feasibility of this strategy heavily depends on residential electricity customers' willingness to pay (WTP) for SM and, furthermore, an understanding of factors that have an impact on WTP. Therefore, the present article develops hypotheses on associations between three perceived SM benefit facets, one perceived intangible SM cost type as well as environmental awareness in general on the one hand, and WTP for SM on the other. The hypotheses are tested in a sample of 453 German-speaking residential electricity customers who filled in an online questionnaire. PLS analysis of the survey data reveals that trust in the protection of personal SM data and the intention to change one's electricity consumption behaviors after SM deployment are the constructs most strongly related to WTP for SM. Expectations regarding SM-triggered electricity volume saving and environmental awareness contributed less toward explaining WTP. Overall, the considered WTP antecedents left 72% of the criterion variance unaccounted for. Implications of the findings are discussed for electricity suppliers planning large-scale SM deployments and future research in the field of energy policy

Costs of terminal patients who receive palliative care or usual care in different hospital wards.

Science.gov (United States)

Simoens, Steven; Kutten, Betty; Keirse, Emmanuel; Berghe, Paul Vanden; Beguin, Claire; Desmedt, Marianne; Deveugele, Myriam; Léonard, Christian; Paulus, Dominique; Menten, Johan

2010-11-01

In addition to the effectiveness of hospital care models for terminal patients, policy makers and health care payers are concerned about their costs. This study aims to measure the hospital costs of treating terminal patients in Belgium from the health care payer perspective. Also, this study compares the costs of palliative and usual care in different types of hospital wards. A multicenter, retrospective cohort study compared costs of palliative care with usual care in acute hospital wards and with care in palliative care units. The study enrolled terminal patients from a representative sample of hospitals. Health care costs included fixed hospital costs and charges relating to medical fees, pharmacy and other charges. Data sources consisted of hospital accountancy data and invoice data. Six hospitals participated in the study, generating a total of 146 patients. The findings showed that palliative care in a palliative care unit was more expensive than palliative care in an acute ward due to higher staffing levels in palliative care units. Palliative care in an acute ward is cheaper than usual care in an acute ward. This study suggests that palliative care models in acute wards need to be supported because such care models appear to be less expensive than usual care and because such care models are likely to better reflect the needs of terminal patients. This finding emphasizes the importance of the timely recognition of the need for palliative care in terminal patients treated in acute wards.

Terminal patients in Belgian nursing homes: a cost analysis.

Science.gov (United States)

Simoens, Steven; Kutten, Betty; Keirse, Emmanuel; Vanden Berghe, Paul; Beguin, Claire; Desmedt, Marianne; Deveugele, Myriam; Léonard, Christian; Paulus, Dominique; Menten, Johan

2013-06-01

Policy makers and health care payers are concerned about the costs of treating terminal patients. This study was done to measure the costs of treating terminal patients during the final month of life in a sample of Belgian nursing homes from the health care payer perspective. Also, this study compares the costs of palliative care with those of usual care. This multicenter, retrospective cohort study enrolled terminal patients from a representative sample of nursing homes. Health care costs included fixed nursing home costs, medical fees, pharmacy charges, other charges, and eventual hospitalization costs. Data sources consisted of accountancy and invoice data. The analysis calculated costs per patient during the final month of life at 2007/2008 prices. Nineteen nursing homes participated in the study, generating a total of 181 patients. Total mean nursing home costs amounted to 3,243 € per patient during the final month of life. Total mean nursing home costs per patient of 3,822 € for patients receiving usual care were higher than costs of 2,456 € for patients receiving palliative care (p = 0.068). Higher costs of usual care were driven by higher hospitalization costs (p < 0.001). This study suggests that palliative care models in nursing homes need to be supported because such care models appear to be less expensive than usual care and because such care models are likely to better reflect the needs of terminal patients.

Badali recommends simplified bills

Energy Technology Data Exchange (ETDEWEB)

Anon

2003-04-01

A report on the variety of retail electricity bills across the province, authored by Salvatore Badali of Deloitte Consulting, was recently released by the Ontario Government. The report was commissioned by the Government to examine the underlying reasons for the significant format differences and the wide variation of fixed and variable charges among the approximately 95 local electricity distribution companies across the province. Regarding the appropriateness of the charges the report recommends common definitions for local distribution company (LDC) fixed and variable costs, and consideration of options for reducing LDC charges, mainly by consolidating the sector and sharing such services as customer billing, accounting and out sourcing operations. Seven recommendations deal with bill simplification. These include bills that are clear and easy to read and provide sufficient information for consumers to verify charges; promote energy conservation, e.g. by including historical information; allow comparisons between retail suppliers and distributors; accommodate revenue collection, marketing needs and other billing services. The report also recommends clearly defined and consistently used terminology for standardized line items, suggests ways to provide consumer information in a form useful for making energy conservation decisions, development of an LDC scorecard to enable stake holders to compare their own LDCs with LDCs around the province, creation of a conservation and bill calculation website, consideration of further use of shared services, and solutions to address the removal of line losses from invoices.

Cost of microbial larviciding for malaria control in rural Tanzania.

Science.gov (United States)

Rahman, Rifat; Lesser, Adriane; Mboera, Leonard; Kramer, Randall

2016-11-01

Microbial larviciding may be a potential supplement to conventional malaria vector control measures, but scant information on its relative implementation costs and effectiveness, especially in rural areas, is an impediment to expanding its uptake. We perform a costing analysis of a seasonal microbial larviciding programme in rural Tanzania. We evaluated the financial and economic costs from the perspective of the public provider of a 3-month, community-based larviciding intervention implemented in twelve villages in the Mvomero District of Tanzania in 2012-2013. Cost data were collected from financial reports and invoices and through discussion with programme administrators. Sensitivity analysis explored the robustness of our results to varying key parameters. Over the 2-year study period, approximately 6873 breeding sites were treated with larvicide. The average annual economic costs of the larviciding intervention in rural Tanzania are estimated at 2014 US$ 1.44 per person protected per year (pppy), US$ 6.18 per household and US$ 4481.88 per village, with the larvicide and staffing accounting for 14% and 58% of total costs, respectively. We found the costs pppy of implementing a seasonal larviciding programme in rural Tanzania to be comparable to the costs of other larviciding programmes in urban Tanzania and rural Kenya. Further research should evaluate the cost-effectiveness of larviciding relative to, and in combination with, other vector control strategies in rural settings. © 2016 John Wiley & Sons Ltd.

Deregulation and the Alberta experience : the implications for Ontario

International Nuclear Information System (INIS)

Desrochers, J.P.

2002-01-01

An overview of the first year of electric power industry deregulation in Alberta was presented. The way in which electricity is bought and sold in Ontario and throughout North America is changing. Costs are no longer fixed and regulated. Electricity is becoming a commodity with high levels of price volatility. The paper presented hedging options for Alberta consumers, contracting lessons, market issues and lessons for Ontario. A comparison of Alberta's deregulation schedule with that of Ontario's was included. One year after market opening in Alberta, power prices have dropped significantly. There is a greater than expected demand side response, increased development in power generation, and a decrease in natural gas prices. Issues that still need to be addressed in Alberta include billing and load settlement issues, invoicing/billing standards, the lack of competition at the retail level, and future balancing of pool charges. Energy Advantage Inc. (EA) does not foresee the same drastic increase in price as seen in Alberta market opening, but suggests that uncertainty and volatility will exist in Ontario. In Alberta, customers who did nothing and stayed on default were the ones who benefited, but took a great risk. EA suggests that customers must understand how and when they use electricity, how much is used during on- and off-peak hours, and in the summer versus the winter. When electricity is priced hourly, it is important to know consumption patterns. 7 figs

Badali recommends simplified bills

International Nuclear Information System (INIS)

Anon

2003-01-01

A report on the variety of retail electricity bills across the province, authored by Salvatore Badali of Deloitte Consulting, was recently released by the Ontario Government. The report was commissioned by the Government to examine the underlying reasons for the significant format differences and the wide variation of fixed and variable charges among the approximately 95 local electricity distribution companies across the province. Regarding the appropriateness of the charges the report recommends common definitions for local distribution company (LDC) fixed and variable costs, and consideration of options for reducing LDC charges, mainly by consolidating the sector and sharing such services as customer billing, accounting and out sourcing operations. Seven recommendations deal with bill simplification. These include bills that are clear and easy to read and provide sufficient information for consumers to verify charges; promote energy conservation, e.g. by including historical information; allow comparisons between retail suppliers and distributors; accommodate revenue collection, marketing needs and other billing services. The report also recommends clearly defined and consistently used terminology for standardized line items, suggests ways to provide consumer information in a form useful for making energy conservation decisions, development of an LDC scorecard to enable stake holders to compare their own LDCs with LDCs around the province, creation of a conservation and bill calculation website, consideration of further use of shared services, and solutions to address the removal of line losses from invoices

Grizzli mobile systems and LPG delivery management; Grizzli mobile systems

Energy Technology Data Exchange (ETDEWEB)

Anon.

2000-07-01

Complete text of publication follows: Grizzli Mobile Systems (and its sister companies) specialists in data communications and system solutions, offer their complete management solution for LPG deliveries, right through from remote reading of the gas level in the tank, through route management, management of the delivery itself and finally on-site invoicing and payment. The system permits a supplier to really differentiate itself from its competitors in terms of customer service and control of its operations. Domestic gas tanks are often difficult to access; visual reading of the gauge is not always easy and often leads to the customer re-ordering in panic mode. The supplier has also to react in panic mode to the customer. Grizzli Mobile Systems has developed a radio module that is fitted to the gas tank that calls, at regular set intervals with the tank level to a Call Rider gateway plug. The Call Rider is a small box plugged into the regular telephone socket (also supplying multiple operator telephony and other home automation services). As soon as the gas level reaches a predetermined minimum level, this radio information is relayed via the Internet to the LPG supplier. The supplier can then arrange (in non-panic mode) to deliver gas to the customer, via conventional means or by use of an interactive radio display (attached to a refrigerator or similar by magnets) that communicates with the Call Rider by radio. Once a delivery date has been set, a Grizzli Mobile Systems' dispatch system, installed at the supplier's headquarters creates and transfers routes via GSM communications to its fleet of delivery vehicles. A main-frame mapping software provides real-time follow-up and status checks of the vehicles using the GPS functionality and imports data back from the vehicles and updates databases. The driver is also assisted in localizing delivery sites. Inside the cabin of the vehicle the driver has available a Fujitsu PenCentra pen computer, a Microsoft

Urban Wood-Based Bio-Energy Systems in Seattle

Energy Technology Data Exchange (ETDEWEB)

Stan Gent, Seattle Steam Company

2010-10-25

Seattle Steam Company provides thermal energy service (steam) to the majority of buildings and facilities in downtown Seattle, including major hospitals (Swedish and Virginia Mason) and The Northwest (Level I) Regional Trauma Center. Seattle Steam has been heating downtown businesses for 117 years, with an average length of service to its customers of 40 years. In 2008 and 2009 Seattle Steam developed a biomass-fueled renewable energy (bio-energy) system to replace one of its gas-fired boilers that will reduce greenhouse gases, pollutants and the amount of waste sent to landfills. This work in this sub-project included several distinct tasks associated with the biomass project development as follows: a. Engineering and Architecture: Engineering focused on development of system control strategies, development of manuals for start up and commissioning. b. Training: The project developer will train its current operating staff to operate equipment and facilities. c. Flue Gas Clean-Up Equipment Concept Design: The concept development of acid gas emissions control system strategies associated with the supply wood to the project. d. Fuel Supply Management Plan: Development of plans and specifications for the supply of wood. It will include potential fuel sampling analysis and development of contracts for delivery and management of fuel suppliers and handlers. e. Integrated Fuel Management System Development: Seattle Steam requires a biomass Fuel Management System to track and manage the delivery, testing, processing and invoicing of delivered fuel. This application will be web-based and accessed from a password-protected URL, restricting data access and privileges by user-level.

Computerized accounting for the dental office. Using horizontal applications general ledger software.

Science.gov (United States)

Garsson, B

1988-01-01

Remember that computer software is designed for accrual accounting, whereas your business operates and reports income on a cash basis. The rules of tax law stipulate that professional practices may use the cash method of accounting, but if accrual accounting is ever used to report taxable income the government may not permit a switch back to cash accounting. Therefore, always consider the computer as a bookkeeper, not a substitute for a qualified accountant. (Your accountant will have readily accessible payroll and general ledger data available for analysis and tax reports, thanks to the magic of computer processing.) Accounts Payable reports are interfaced with the general ledger and are of interest for transaction detail, open invoice and cash flow analysis, and for a record of payments by vendor. Payroll reports, including check register and withholding detail are provided and interfaced with the general ledger. The use of accounting software expands the use of in-office computers to areas beyond professional billing and insurance form generation. It simplifies payroll recordkeeping; maintains payables details; integrates payables, receivables, and payroll with general ledger files; provides instantaneous information on all aspects of the business office; and creates a continuous "audit-trail" following the entering of data. The availability of packaged accounting software allows the professional business office an array of choices. The person(s) responsible for bookkeeping and accounting should choose carefully, ensuring that any system is easy to use, has been thoroughly tested, and provides at least as much control over office records as has been outlined in this article.

Encountered Difficulties of Female Research Assistants at Domestic and Business Life in Turkey

Directory of Open Access Journals (Sweden)

Şule ERGÖL

2012-01-01

Full Text Available In our country which has patriarchal social structure in which the primary responsibility of a woman is her home and her family, female research assistant face problems while balancing their business and domestic life. Especially in the beginning of scholarship, and yet both students and research assistants have a professional working women to balance their work and family life with a gender perspective on the issues important to reveal the density. This study is a research in descriptive type made for the aim of determining the opinions of women working as research assistant regarding their business and family lives and the problems they meet, through the gender perspective. Sample of research is composed of 246 women who worked as research assistant. Data were collected by face-to-face interview method and data collection form developed by the researchers. Descriptive statics and Chi-square tests was used during the evaluation of data. It stated by 27.2 % of the female participators of the study that there is an inequality between men and women in business life. 31.7 % of the female research assistants think that to have a higher status than male causes problems in domestic life. It is determined that the roles imposed on woman at home traditionally (cooking, washing the dishes, laundering, ironing, cleaning the house, cloth repairing are performed by the most of the women included in research; and works such as repair of house, shopping, invoice payment are performed mostly by the man.

Governance in managing public health resources in Brazilian municipalities.

Science.gov (United States)

Avelino, George; Barberia, Lorena G; Biderman, Ciro

2014-09-01

This study contributes to the health governance discussion by presenting a new data set that allows for comparisons of the management of health resources among Brazilian municipalities. Research on Brazil is particularly important as the provision of health services was decentralized in 1988 and since then municipalities have been given greater responsibilities for the management of fiscal resources for public health service provision. Based on detailed information on corruption practices (such as over-invoicing, illegal procurement and fake receipts) from audit reports of health programmes in 980 randomly selected Brazilian municipalities, this study deepens understanding of the relationship between health governance institutions and the incidence of corruption at the local level by exploring the extent to which horizontal and vertical accountabilities contribute to reducing the propensity of municipal government officials to divert public health resources for private gain. The results of our multiple regression analysis suggest that the experience of health municipal councils is correlated with reductions in the incidence of corruption in public health programmes. This impact is significant over time, with each additional year of health council experience reducing corruption incidence levels by 2.1% from baseline values. The findings reported in this study do not rely on the subjectivity of corruption measures which usually conflate the actual incidence of corruption with its perception by informants. Based on our results, we provide recommendations that can assist policy makers to reduce corruption. Published by Oxford University Press in association with The London School of Hygiene and Tropical Medicine © The Author 2013; all rights reserved.

DETERMINATION OF FACTORS AFFECTING LENGTH OF STAY WITH MULTINOMIAL LOGISTIC REGRESSION IN TURKEY

Directory of Open Access Journals (Sweden)

Öğr. Gör. Rukiye NUMAN TEKİN

2016-08-01

Full Text Available Length of stay (LOS has important implications in various aspects of health services, can vary according to a wide range of factors. It is noticed that LOS has been neglected mostly in both theoratical studies and practice of health care management in Turkey. The main purpose of this study is to identify factors related to LOS in Turkey. A retrospective analysis of 2.255.836 patients hospitalized to private, university, foundation university and other (municipality, association and foreigners/minority hospitals hospitals which have an agreement with Social Security Institution (SSI in Turkey, from January 1, 2010, until the December 31, 2010, was examined. Patient’s data were taken from MEDULA (National Electronic Invoice System and SPSS 18.0 was used to perform statistical analysis. In this study t-test, one way anova and multinomial logistic regression are used to determine variables that may affect to LOS. The average LOS of patients was 3,93 days (SD = 5,882. LOS showed a statistically significant difference according to all independent variables used in the study (age, gender, disease class, type of hospitalization, presence of comorbidity, type and number of surgery, season of hospitalization, hospital ownership/bed capacity/ geographical region/residential area/type of service. According to the results of the multinomial lojistic regression analysis, LOS was negatively affected in terms of gender, presence of comorbidity, geographical region of hospital and was positively affected in terms of age, season of hospitalization, hospital bed capacity/ ownership/type of service/residential area.

Revealing the appetite of the marine aquarium fish trade: the volume and biodiversity of fish imported into the United States

Science.gov (United States)

Rhyne, Andrew L.; Tlusty, Michael F.; Schofield, Pamela J.; Kaufman, Les; Morris, James A.; Bruckner, Andrew W.

2012-01-01

The aquarium trade and other wildlife consumers are at a crossroads forced by threats from global climate change and other anthropogenic stressors that have weakened coastal ecosystems. While the wildlife trade may put additional stress on coral reefs, it brings income into impoverished parts of the world and may stimulate interest in marine conservation. To better understand the influence of the trade, we must first be able to quantify coral reef fauna moving through it. Herein, we discuss the lack of a data system for monitoring the wildlife aquarium trade and analyze problems that arise when trying to monitor the trade using a system not specifically designed for this purpose. To do this, we examined an entire year of import records of marine tropical fish entering the United States in detail, and discuss the relationship between trade volume, biodiversity and introduction of non-native marine fishes. Our analyses showed that biodiversity levels are higher than previous estimates. Additionally, more than half of government importation forms have numerical or other reporting discrepancies resulting in the overestimation of trade volumes by 27%. While some commonly imported species have been introduced into the coastal waters of the USA (as expected), we also found that some uncommon species in the trade have also been introduced. This is the first study of aquarium trade imports to compare commercial invoices to government forms and provides a means to, routinely and in real time, examine the biodiversity of the trade in coral reef wildlife species.

Aquarium Trade Supply-Chain Losses of Marine Invertebrates Originating from Papua New Guinea.

Science.gov (United States)

Militz, Thane A; Kinch, Jeff; Southgate, Paul C

2018-04-01

A major difficulty in managing live organism wildlife trade is often the reliance on trade data to monitor exploitation of wild populations. Harvested organisms that die or are discarded before a point of sale are regularly not reported. For the global marine aquarium trade, identifying supply-chain losses is necessary to more accurately assess exploitation from trade data. We examined quality control rejections and mortality of marine invertebrates (Asteroidea, Gastropoda, Malacostraca, Ophiuroidea) moving through the Papua New Guinea marine aquarium supply-chain, from fisher to importer. Utilizing catch invoices and exporter mortality records we determined that, over a 160 day period, 38.6% of the total invertebrate catch (n = 13,299 individuals) was lost before export. Supply-chain losses were divided among invertebrates rejected in the quality control process (11.5%) and mortality of the accepted catch in transit to, and during holding at, an export facility (30.6%). A further 0.3% died during international transit to importers. We quantified supply-chain losses for the ten most fished species which accounted for 96.4% of the catch. Quality control rejections (n = 1533) were primarily explained by rejections of oversized invertebrates (83.2% of rejections). We suggest that enforceable size limits on species prone to size-based rejections and elimination of village-based holding of invertebrates would reduce losses along the Papua New Guinea supply-chain. This case study underscores that low mortality during international transit may mask large losses along supply-chains prior to export and exemplifies the limitations of trade data to accurately monitor exploitation.

Aquarium Trade Supply-Chain Losses of Marine Invertebrates Originating from Papua New Guinea

Science.gov (United States)

Militz, Thane A.; Kinch, Jeff; Southgate, Paul C.

2018-04-01

A major difficulty in managing live organism wildlife trade is often the reliance on trade data to monitor exploitation of wild populations. Harvested organisms that die or are discarded before a point of sale are regularly not reported. For the global marine aquarium trade, identifying supply-chain losses is necessary to more accurately assess exploitation from trade data. We examined quality control rejections and mortality of marine invertebrates (Asteroidea, Gastropoda, Malacostraca, Ophiuroidea) moving through the Papua New Guinea marine aquarium supply-chain, from fisher to importer. Utilizing catch invoices and exporter mortality records we determined that, over a 160 day period, 38.6% of the total invertebrate catch ( n = 13,299 individuals) was lost before export. Supply-chain losses were divided among invertebrates rejected in the quality control process (11.5%) and mortality of the accepted catch in transit to, and during holding at, an export facility (30.6%). A further 0.3% died during international transit to importers. We quantified supply-chain losses for the ten most fished species which accounted for 96.4% of the catch. Quality control rejections ( n = 1533) were primarily explained by rejections of oversized invertebrates (83.2% of rejections). We suggest that enforceable size limits on species prone to size-based rejections and elimination of village-based holding of invertebrates would reduce losses along the Papua New Guinea supply-chain. This case study underscores that low mortality during international transit may mask large losses along supply-chains prior to export and exemplifies the limitations of trade data to accurately monitor exploitation.

Implementing the GISB standards in Canada - electronic gas trading

International Nuclear Information System (INIS)

Anderson, I.

1999-01-01

Standards promulgated by the Gas Industry Standards Board (GISB) in the United States, its objective and applicability in Canada are discussed. The standards, while sponsored by an American trade organization, have had significant Canadian input, and are considered applicable throughout North America, although implementation in Canada is voluntary. In developing the standards, the intent of the GISB was to developing business practice and electronic commerce standards for the natural gas industry. Despite voluntary application in Canada, Canadians are affected by the standards since some 50 per cent of Canadian gas is exported to U.S. consumers, and U.S. gas is imported for Canadian consumers in certain parts of the country. In actual fact. a Canadian GISB Implementation Task Force has been established to develop recommendations for Canadian implementation. The task force is broadly representative of the industry and published its report in March of 1997. It explains the nature of the standards and provides details about the definition of 'gas day' , nomination schedules, accounting issues, electronic delivery mechanisms, capacity release, standard unit of measure for nominations, confirmations, scheduling, measurement reports and invoicing. Questions regarding electronic contracting and enforceability of electronic contracts also have been reviewed. Details are currently under consideration by a Working Group. Status of contracts under the Statute of Frauds, the Evidence Act and the Interpretation Act is reviewed, and legislative requirements in Canada to make electronic commerce legally enforceable are outlined. At present electronic transactions would likely be enforceable provided they are preceded by a paper-based Electronic Commerce Trading Partner Agreement

The GST/HST: Creating an Integrated Sales Tax in a Federal Country

Directory of Open Access Journals (Sweden)

Richard M. Bird

2012-03-01

Full Text Available Canada is not a country with a reputation for bold experimentation. However, decades of federal-provincial compromises have successfully disproved the belief that an invoice-credit, destination-based value-added tax (VAT is unworkable at the subnational level. Canada’s experiences with the GST, as well as with subordinate VATs like the HST and independent vats like the QST, have three important and interlinked consequences for future tax reform in Canada. First, the exact shape of provincial-level taxes is largely irrelevant to the smooth functioning of a federal VAT — although lack of provincial-federal coordination inevitably raises administrative costs. Second, the nature of a subordinate sales tax is extremely important at the provincial level. As the furor over British Columbia’s HST demonstrates, governments can’t ignore voters’ views and must retain the freedom to tailor provincial-level taxes to meet them, even when public opinion leads to suboptimal outcomes. And third, the best way Ottawa can avoid such outcomes is to provide the provinces with critical support and encouragement in the form of administrative and economic assistance. Since the federal government controls Canada’s borders, over which imports and exports flow, and administers its own sales tax, there is plenty of scope for cooperation. This paper traces the history of federal sales taxation, from the first turnover tax in 1920 right up the present-day GST, along with comprehensive examinations of regional sales tax issues in every corner of Canada, making it one of the best available summary treatments of the GST.

[Trends in the consumption of anxiolytic and hypnotic drugs in a Colombian population].

Science.gov (United States)

Machado-Alba, Jorge Enrique; Alzate-Carvajal, Verónica; Jimenez-Canizales, Carlos Eduardo

2015-01-01

In Latin America, psychotropic medications are the third most marketed drug group, especially antidepressants (35%) and anxiolytics (5%). The objective of this study was to determine the trends in the consumption and the costs of anxiolytic and hypnotic drugs in a population of patients enrolled in the Health System of Colombia. A descriptive, observational study was performed using the data recorded inprescriptions for any anxiolytic or hypnotic drug prescribed to outpatients in the period between January 2008 and December 2013 in a population of 3.5 million people. Sociodemographic, pharmacological variables, overall costs, and cost per thousand inhabitants per day (CHD), were also recorded. The number of patients who received the drugs studied varied from 11,097 to 19,231 between 2008 and 2013. The most used drugs were clonazepam (44.1% of formulations), alprazolam (31.2%), and lorazepam (13.2%). The invoiced value of anxiolytics increased from US$ 207,673.63 in 2008 to US$ 488,977 in 2013, an increase of 135.4%. The CHD was US$ 0.31 for benzodiazepines, and US$ 0.02 for zaleplon, zolpidem and zopiclone (Z drugs) for 2008, and US$ 0.36 and US$ 0.02 in 2013 respectively. The CHD declined after 2010 following the introduction of generic drugs. Patients receiving benzodiazepines in Colombia are mostly women, average age 55 years, with very low frequency in defined daily doses per thousand inhabitants when compared with other countries. Copyright © 2014 Asociación Colombiana de Psiquiatría. Publicado por Elsevier España. All rights reserved.

Cost of providing injectable contraceptives through a community-based social marketing program in Tigray, Ethiopia.

Science.gov (United States)

Prata, Ndola; Downing, Janelle; Bell, Suzanne; Weidert, Karen; Godefay, Hagos; Gessessew, Amanuel

2016-06-01

To provide a cost analysis of an injectable contraceptive program combining community-based distribution and social marketing in Tigray, Ethiopia. We conducted a cost analysis, modeling the costs and programmatic outcomes of the program's initial implementation in 3 districts of Tigray, Ethiopia. Costs were estimated from a review of program expense records, invoices, and interviews with health workers. Programmatic outcomes include number of injections and couple-year of protection (CYP) provided. We performed a sensitivity analysis on the average number of injections provided per month by community health workers (CHWs), the cost of the commodity, and the number of CHWs trained. The average programmatic CYP was US $17.91 for all districts with a substantial range from US $15.48-38.09 per CYP across districts. Direct service cost was estimated at US $2.96 per CYP. The cost per CYP was slightly sensitive to the commodity cost of the injectable contraceptives and the number of CHWs. The capacity of each CHW, measured by the number of injections sold, was a key input that drove the cost per CYP of this model. With a direct service cost of US $2.96 per CYP, this study demonstrates the potential cost of community-based social marketing programs of injectable contraceptives. The findings suggest that the cost of social marketing of contraceptives in rural communities is comparable to other delivery mechanisms with regards to CYP, but further research is needed to determine the full impact and cost-effectiveness for women and communities beyond what is measured in CYP. Copyright © 2016 Elsevier Inc. All rights reserved.

Royalty rules : Alberta producers are now beholden to formal regulations for reporting royalty payments to government levy collectors

International Nuclear Information System (INIS)

Cook, D.

2006-01-01

The Petroleum Marketing Regulation was established by the Alberta Department of Energy in July 2005 in order to clarify the rules governing conventional crude oil royalties. The regulation provides an incentive for industry to comply with the long-existing oil royalty reporting requirements through the addition of non-compliance penalties. An initial shadow billing system has been implemented to give industry the opportunity to understand their responsibilities and implement procedures to correct reporting and delivery inaccuracies. Battery operators in Alberta must now submit a royalty report to the Alberta Petroleum Marketing Commission on a monthly basis. The regulation provides provisions for interest charges on outstanding invoiced amounts, and formalizes existing eligibility requirements for the reimbursement of trucking costs associated with transporting the Crown's share. Penalties will be incurred if royalty reports contain erroneous information, or if the actual deliveries made are less than the prescribed royalty quantity. All penalties levied by the commission will now be sent to the battery operator in a monthly statement. Battery operators who wish to appeal their penalties may do so within 2 months after the date of the monthly statement. It was concluded that industry is not expected to experience any significant problems when the regulation comes into effect, as the 6 month shadow billing period will allow companies to make a smooth transition to the requirements of the new regulation. Details of information sessions for the new regulation were provided, as well as details of various non-compliance penalties. 1 fig

7. annual software survey 2009

Energy Technology Data Exchange (ETDEWEB)

Anon.

2009-07-15

This article presented a guide to new software applications designed to facilitate petroleum exploration, drilling and production activities. Oil and gas producers can use the products for a range of functions, including reservoir characterization and accounting. In addition to a description of the software application, this article listed the name of software providers and the new features available in each product. The featured software developed by Calgary-based providers included: OpenInvoice software developed by DO2 Technologies Inc; oil and gas solutions by Energy Navigator; WellSpring planning system by Enersight; Entero MOSAIC and Entero ONE software packages by Entero Corporation; Emission Manager by Envirosoft Corporation; ResSurveil, ResBalance and ResAssist by Epic Consulting Services Ltd.; OMNI 3D, VISTA 2D/3D seismic software by Gedco; geoSCOUT, petroCUBE and gDC by GeoLOGIC Systems Ltd.; IHS AccuMap and PETRA by IHS; WELLFLO, PIPEFLO and FORGAS wellbore solutions by Neotec; AFENexus, FANexus, GeoNexus, JVNexus, PANexus software by Pandell Technology Corporation; Oil and gas solutions by the Risk Advisory division of SAS; Petrel, ECLIPSE, Avocet, Osprey and Merak by Schlumberger Information Solutions; esi.manage and esi.executive by 3esi; and STABView, ROCKSBank by Weatherford Advanced Geotechnology. The featured software developed by Texas-based providers included the HTRI Xchanger Suite by Heat Transfer Research Inc.; the RFID-based asset tracking system by Merrick Systems; oil and gas solutions by Neuralog Inc.; geoscience data programs by OpenSpirit; and oil and gas solutions by Seismic Micro-Technology Inc. The featured software developed by Vancouver-based providers included the oil and gas solutions by Sustainet Software Solutions Inc.

Analysis of the key factors of the change in the demand of electrical energy in Neuquén

Directory of Open Access Journals (Sweden)

Griselda Domeett

2015-12-01

Full Text Available The electrical energy is a basic input of high diffusion, derived from its capacity to satisfy all type of necessities. It shows that seasonal alterations in the consumptions are motivated by the level of economic activity, climatic changes and demographic dynamics. Since this is an essential good that cannot be stored, it determines the configuration, planning, operation and organization of the electrical energy systems. Its particular feature is forced to perform a multidimensional coverage: technological, economic, political, legal and environmental. The analysis of the factors that determine the levels and structures of the electric energy consumption it allows to identify the supplying problems, and the actions and policies that promote the sustainable usage of the service.Accordingly, the current work tries to make a preliminary analysis of these changes in the capital city of Neuquén, since the 90s until recent years. In order to do this, information from the Population Census, Provincial Registers, Household Surveys, Consumption and Invoicing sector, has been used.                                                                                          Keywords: Electrical energy, demand evolution key factors

Clean water billing monitoring system using flow liquid meter sensor and SMS gateway

Science.gov (United States)

Fahmi, F.; Hizriadi, A.; Khairani, F.; Andayani, U.; Siregar, B.

2018-03-01

Public clean water company (PDAM) as a public service is designed and organized to meet the needs of the community. Currently, the number of PDAM subscribers is very big and will continue to grow, but the service and facilities to customers are still done conventionally by visiting the customer’s home to record the last position of the meter. One of the problems of PDAM is the lack of disclosure of PDAM customers’ invoice because it is only done monthly. This, of course, makes PDAM customers difficult to remember the date of payment of water account. Therefore it is difficult to maintain the efficiency. The purpose of this research is to facilitate customers of PDAM water users to know the details of water usage and the time of payment of water bills easily. It also facilitates customers in knowing information related to the form of water discharge data used, payment rates, and time grace payments using SMS Gateway. In this study, Flow Liquid Meter Sensor was used for data retrieval of water flowing in the piping system. Sensors used to require the help of Hall Effect sensor that serves to measure the speed of water discharge and placed on the pipe that has the same diameter size with the sensor diameter. The sensor will take the data from the rate of water discharge it passes; this data is the number of turns of the mill on the sensor. The results of the tests show that the built system works well in helping customers know in detail the amount of water usage in a month and the bill to be paid

Allergen-specific immunotherapy prescription patterns in veterinary practice: a US population-based cohort study.

Science.gov (United States)

Tater, Kathy Chu; Cole, William Elliott; Pion, Paul David

2017-08-01

Poor adherence to continuing allergen-specific immunotherapy treatment (ASIT) may be an issue in veterinary medicine. No studies describe how allergen tests are used in general veterinary practice, including the percentage of patients that receive ASIT after allergen testing. Assess veterinary ASIT patterns in United States general practices. Dogs (n = 2,557) and 121 cats allergen-tested at 177 hospitals (173 general practice and four specialty practices) in 44 states. Invoiced service descriptions of allergen tests and ASIT orders were retrieved from an aggregated database of veterinary practices. In general practice, 42% (992 of 2,360) of patients did not begin ASIT after allergen testing. ASIT was not refilled for 29% (398 of 1,368) of patients after the initial order. ASIT was initiated and refilled more often in dogs (56.6%, 71.4%, respectively) than cats (38%, 67.4%). Specialty practice patients had the highest ASIT initiation (94.4%) and refill (92.7%) percentages in comparison to general practices (P < 0.001). Size, age, geographical region and type of practice were associated with whether dogs were started on ASIT. Geographical region was also associated with refilling a prescription for ASIT, which was considered to be evidence of adherence to continuing treatment. Almost one third of clients failed to continue ASIT beyond the initial order, which is a much shorter duration of therapy than the 12 months recommended for determining ASIT efficacy. A large number of general practice patients did not begin ASIT after allergen testing, likely due to differences in how clinicians in general and dermatology practices use allergen tests. © 2017 ESVD and ACVD.

A new type of radiological tester. The external employee. Results and problems to be solved in Hungarian radiotherapy at the advent of EU enlargement

International Nuclear Information System (INIS)

Jung, J.

2003-01-01

In the past years Hungary has witnessed the appearance of such self-employees as the industrial radiologist, who does not possess the equipment (ionizing beam source) necessary to perform the analysis. Such a radiologist is marketing among companies that have permission to perform radiographic activity its workforce, professional knowledge, perhaps the usage of its own car made apt for the transport of radioactive material. Costs are decreased by the fact that this radiologist is issuing an invoice and the companies with permission are operating with smaller permanent staff. Nevertheless, this scheme is not legal, as finally the activity is performed by such a person or enterprise that has no legal permission to perform activity in radiation hazard environment. On this problem is going to help the 30/2001 (X.3) Ministry of Health regulation dealing with the radiation protection on workplace of external employees that has incorporated the 90/64/EURATOM directive and has been modified with the 18/2002 (IV.12) regulation. The 30/2001 (X.3) regulation has solved several problems of radiation protection of the external employees. However, it does not deal at all with naturalization of radiation protection training an important questions of the employment as external employees of foreign citizens who wish to work in this field in Hungary. This problem is valid both if a company that has permission wishes to employ foreign citizens that have foreign radiation protection training, or if a company with headquarters abroad wishes to get permission for radiation hazard activity in Hungary for its own employees. The author wishes to draw the attention on the importance to solve these problems. (Gy. M.)

Improvement of Tsukiji free fish market in Tokyo ("Kaizen" of work environment).

Science.gov (United States)

Kishida, K; Ikegami, T; Maehara, N; Watanabe, A

1996-06-01

"TSUKIJI" is one of the biggest and most famous Free Fish Markets in the world, but there are many problems on the working condition because it was built about 60 years ago. Our investigation was held 1991 to 1993 to give some improvements regarding layout of buildings, working time, heat condition at refrigerator, working posture, and so on. We used a questionnaire on daily life and health care of workers, time study with measurement of heartbeats, and checklist (using Checklist for Improvement of Safety-Health and Working Conditions,' made by ILO). The main occupations in TSUKIJI were seller, buyer, delivery worker, and refrigerator maintenance worker. Their starting time was early in the morning, usually between 2:00 a.m. and 5:00 a.m., but the hardest one was delivery workers starting at 9:00 p.m. They used auto cargo car for carrying to shops from refrigerator or from auction places many times. Sellers had two different types of work. First, the seller set up the auction, numbering the fish (or cases of seafood), arranging them in order, and so on. The rest of the work was transaction of invoices, sometimes using VDU with almost sitting. These works did not look well balanced. Buyer of tuna cut if like lumber by electric saws did not have guard for protection and there were more than 200 machines. Overlooking the market by checklist, some problems were clarified, and suggestions for improvement include restructuring the whole layout of the market or reforming buildings, standardization of the cases, adjustment of health facilities, safety protection on tools and machines, management of working system, working posture, health care, and so on.

Customer-oriented risk assessment in network utilities

International Nuclear Information System (INIS)

Gómez Fernández, Juan F.; Márquez, Adolfo Crespo; López-Campos, Mónica A.

2016-01-01

For companies that distribute services such as telecommunications, water, energy, gas, etc., quality perceived by the customers has a strong impact on the fulfillment of financial goals, positively increasing the demand and negatively increasing the risk of customer churn (loss of customers). Failures by these companies may cause customer affection in a massive way, augmenting the intention to leave the company. Therefore, maintenance performance and specifically service reliability has a strong influence on financial goals. This paper proposes a methodology to evaluate the contribution of the maintenance department in economic terms, based on service unreliability by network failures. The developed methodology aims to provide an analysis of failures to facilitate decision making about maintenance (preventive/predictive and corrective) costs versus negative impacts in end-customer invoicing based on the probability of losing customers. Survival analysis of recurrent failures with the General Renewal Process distribution is used for this novel purpose with the intention to be applied as a standard procedure to calculate the expected maintenance financial impact, for a given period of time. Also, geographical areas of coverage are distinguished, enabling the comparison of different technical or management alternatives. Two case studies in a telecommunications services company are presented in order to illustrate the applicability of the methodology. - Highlights: • Reliability and reparability impact the rate of abandonment of customers. • Expected reliability and interruptions must be contemplated in services contracts. • Preventive maintenance reduces the risk of abandonment, besides corrective costs. • Analysis of investment in service reliability vs. impact on customer retention. • Reliability of services has a positive impact in business financial situation.

A inclusão de juros nas vendas a prazo em operações B2B = The inclusion of interest on credit sales in B2B operations

Directory of Open Access Journals (Sweden)

Carlos Shinoda

2015-04-01

empresa compradora não serão vítimas de equívocos decorrentes da ilusão monetária. = Indirect taxes imposed on the sales of the companies are collected at set times of the month following the occurrence of the respective taxable event, irrespective of the selling being carried out for a cash payment, a single payment term or term installment payments. For the taxes mentioned, companies must pay attention on two main points: the date of the taxable event and the calculate of the financial or the opportunity cost in credit sales. The more earlier in the month occur issuing invoice, higher the benefit to the working capital management of supplier. That is, if the sale is made in cash the company will use for a longer time the value of the tax to finance its working capital. For on time supplies, the charge of financial or opportunity cost on the value of the in cash invoice will not cause to the supplier the same net value adjusted to present value generated for the in cash supplies. This is because indirect taxes are levied on the financial cost charged by the supplier in credit sales, although the payment dates of indirect taxes are the same for sale to spot or forward. Are suggested in this paper, formulas for the correct inclusion of financial or opportunity cost in term supplies. Thus, the supplier and the buyer company will not be victims of misunderstandings resulting from money illusion.

Role of the tunisian central pharmacy in the import of radio-pharmaceutical products

International Nuclear Information System (INIS)

Souissi Jaziri, Camelia; Moulahi, L.

2013-01-01

HEALTHCARE GROUP AG) (28 pour cent), GE HEALTHCARE LIMITED (15.3 pour cent) and BEBIG (6.8 pour cent). Analysis of radioactive products showed that: 24 products on 155 imported products (15,48 pour cent), represent 80 pour cent of the global value of the imported products. Regarding the consumption of the 4 main customers, the analysis shows that SALAH AZAIZ institute used (47.2 pour cent), HABIB BOURGUIBA Sfax hospital (21.4 pour cent), SAHLOUL hospital, Sousse (9.9 pour cent), and the military hospital of Tunis (7.9 pour cent). These four institutions correspond to 80 pour cent of the sales. The distribution of the sales by category of customer (public - private) is rather stable for the last three years and is around 88 pour cent for public and of 12 pour cent for the private. Among problems encountered by the Tcp associated with the provision of radiopharmaceuticals products we can mention: a direct agreement between the customer and the supplier, a withdrawal of the customer for certain scheduled deliveries and so times totally or partially received products, a reception of radiopharmaceuticals products having a low activity with respect to that required, recorded delays in the receipt of purchase orders from customers, PCT clears radiopharmaceuticals products urgently on the basis of a proforma invoice. Any delays in the submission of final invoices from the supplier involve penalties. To conclude, the Tcp plays an intermediate role between the supplier of radioisotopes and the users. Therefore it needs an accredited laboratory of quality control to accomplish its mission which requires the recruitment of at least a radio pharmacist. It is important to draw attention to the necessity of providing training in radio-protection to the staff involved in the handling, storage, and transport of radioisotopes. (Author)

[Diagnostics and Eradication Therapy for MRSA Carriers in the Outpatient Sector: an Analysis of the Reimbursement Situation in the Light of Current Reimbursement Changes].

Science.gov (United States)

Schwendler, M; Hübner, C S; Fleßa, S

2017-10-01

Infection with methicillin-resistant Staphylococcus aureus (MRSA) occurs in both the inpatient and outpatient sector. The reimbursement for diagnostic services and eradication therapy in the outpatient sector was regulated for the first time on 01.04.2012 and after a 2-year test period, has been adopted into the standard range of care services. The aim of this retrospective study was to give an overview of the current situation in services and reimbursement in Germany and describe MRSA patients and their treatment in the outpatient sector. Secondary data, namely reimbursement data of the National Association of Statutory Health Insurance Physicians (KBV) und the Physicians' Association (KV) Mecklenburg-West Pomerania for the period 01/04/2012-31/03/2014 were analyzed. Results show that on the federal level, MRSA services amounting to € 3,235,870.18 have been reimbursed and that diagnostic costs exceed treatment costs. In Germany, 5,627 doctors invoiced services related to MRSA; 51,56% of these were general practitioners and 21,25% specialists in internal medicine working in general practice. In the KV Mecklenburg-Western Pomerania, patients were elderly (average age 69,13), cost for services were on average 27,76 €, and 76,85% of the patients were treated within one quarter. On the whole, there were regional differences in the identification and eradication of MRSA in the outpatient setting. In order to provide an extended base for a more efficient resource allocation in the health care sector, in addition to analysis of MRSA eradication from the medical point of view, attention needs to be paid to patient flow between the out- and inpatient sectors, as well as economic aspects. © Georg Thieme Verlag KG Stuttgart · New York.

ACCOUNTING TREATMENTS ON FORESTRY SPECIAL FUNDS AND SPECIFIC PROBLEMS IN ROMANIA

Directory of Open Access Journals (Sweden)

Hada Teodor

2013-07-01

extracted from invoices, and the accounting items correspond to the National Forest Directorate.

Costs and length of stay associated with antimicrobial resistance in acute kidney injury patients with bloodstream infection.

Science.gov (United States)

Vandijck, D M; Blot, S I; Decruyenaere, J M; Vanholder, R C; De Waele, J J; Lameire, N H; Claus, S; De Schuijmer, J; Dhondt, A W; Verschraegen, G; Hoste, E A

2008-01-01

Antimicrobial resistance negatively impacts on prognosis. Intensive care unit (ICU) patients, and particularly those with acute kidney injury (AKI), are at high risk for developing nosocomial bloodstream infections (BSI) due to multi-drug-resistant strains. Economic implications in terms of costs and length of stay (LOS) attributable to antimicrobial resistance are underevaluated. This study aimed to assess whether microbial susceptibility patterns affect costs and LOS in a well-defined cohort of ICU patients with AKI undergoing renal replacement therapy (RRT) who developed nosocomial BSI. Historical study (1995-2004) enrolling all adult RRT-dependent ICU patients with AKI and nosocomial BSI. Costs were considered as invoiced in the Belgian reimbursement system, and LOS was used as a surrogate marker for hospital resource allocation. Of the 1330 patients with AKI undergoing RRT, 92 had microbiologic evidence of nosocomial BSI (57/92, 62% due to a multi-drug-resistant microorganism). Main patient characteristics were equal in both groups. As compared to patients with antimicro-4 bial-susceptible BSI, patients with antimicrobial-resistant BSI were more likely to acquire Gram-positive infection (72.6% vs 25.5%, P0.05) or hospital costs (all P>0.05) when comparing patients with antimicrobial-resistant vs antimicrobial-susceptible BSI. However, although not statistically significant, patients with BSI caused by resistant Gram-negative-, Candida-, or anaerobic bacteria incurred substantial higher costs than those without. In a cohort of ICU patients with AKI and nosocomial BSI undergoing RRT, patients with antimicrobial-resistant vs antimicrobial-susceptible Gram-positive BSI did not have longer hospital stays, or higher hospital costs. Patients with resistant "other" (i.e. Gram-negative, Candida, or anaerobic) BSI were found to have a distinct trend towards increased resources use as compared to patients with susceptible "other" BSI, respectively.

Final Technical Report. Sault Tribe Building Efficiency Audits of Tribally-Owned Governmental Buildings and Residential Tribal Housing

Energy Technology Data Exchange (ETDEWEB)

Holt, Jeffrey W. [Sault Sainte Marie Tribe of Chippewa Indians, Marie, MI (United States)

2015-03-27

The Tribe is working to reduce energy consumption and expense in Tribally-owned governmental buildings and low income housing sites. In 2009, the Tribe applied to the U. S. Department of Energy for funding to conduct energy audits of Tribally-owned governmental buildings. Findings from the energy audits would define the extent and types of energy efficiency improvements needed, establish a basis for energy priorities, strategies and action plans, and provide a benchmark for measuring improvements from energy efficiency implementations. In 2010, the DOE awarded a grant in the amount of $95,238 to the Tribe to fund the energy audits of nine governmental buildings and to pay for travel expenses associated with attendance and participation at the DOE annual program reviews. In 2011, the Tribe applied for and was awarded a DOE grant in the amount of $75,509 to conduct energy audits of the remaining 30 Tribally-owned governmental buildings. Repeating mobilization steps performed during the first DOE energy audits grant, the Tribe initiated the second round of governmental building energy audits by completing energy auditor procurement. The selected energy auditor successfully passed DOE debarment and Sault Tribe background clearances. The energy audits contract was awarded to U. P. Engineers and Architects, Inc. of Sault Ste. Marie, Michigan. The Tribe continued mobilizing for the energy audits by providing the energy auditor with one year of electric, gas and water utility invoice copies per building, as well as supplemental building information, such as operating hours. The Tribe also contacted building occupants to coordinate scheduling for the on-site energy audit inspections and arranged for facilities management personnel to guide the energy auditor through the buildings and answer questions regarding building systems.

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

Science.gov (United States)

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

2016-08-01

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

Comparative analysis of the current payment system for hospital services in Serbia and projected payments under diagnostic related groups system in urology.

Science.gov (United States)

Babić, Uroš; Soldatović, Ivan; Vuković, Dejana; Milićević, Milena Šantrić; Stjepanović, Mihailo; Kojić, Dejan; Argirović, Aleksandar; Vukotić, Vinka

2015-03-01

Global budget per calendar year is a traditional method of funding hospitals in Serbia. Diagnose related groups (DGR) is a method of hospital payment based on classification of patients into groups with clinically similar problems and similar utilization of hospital resources. The aim of this study was to compare current methods of hospital services payment with the projected costs by DRG payment method in urology. The data were obtained from the information system used in the Clinical Hospital Center "Dr. Dragiša Mišović"--Dedinje in Belgrade, Serbia. The implemented hospital information system was the main criterion for selection of healthcare institutions. The study included 994 randomly selected patients treated surgically and conservatively in 2012. Average costs under the current payment method were slightly higher than those projected by DRG, however, the variability was twice as high (54,111 ± 69,789 compared to 53,434 ± 32,509, p payment method as well as with the projected one by DRG was observed in relation to the number of days of hospitalization (ρ = 0.842, p payment system (β = 0.843, p payment system (β = 0.737, p payment method and the pro- jected DRG payment methods (β = 0.501, p Payment under the DRG system is administratively more complex because it requires detailed and standardized coding of diagnoses and procedures, as well as the information on the average consumption of resources (costs) per DRG. Given that aggregate costs of treatment under two hospital payment methods compared in the study are not significantly different, the focus on minor surgeries both under the current hospital payment method and under the introduced DRG system would be far more cost-effective for a hospital as great variations in treatment performance (reductions of days of hospitalization and complications), and consequently invoiced amounts would be reduced.

The nine-year sustained cost-containment impact of swiss pilot physicians-pharmacists quality circles.

Science.gov (United States)

Niquille, Anne; Ruggli, Martine; Buchmann, Michel; Jordan, Dominique; Bugnon, Olivier

2010-04-01

Six pioneer physicians-pharmacists quality circles (PPQCs) located in the Swiss canton of Fribourg (administratively corresponding to a state in the US) were under the responsibility of 6 trained community pharmacists moderating the prescribing process of 24 general practitioners (GPs). PPQCs are based on a multifaceted collaborative process mediated by community pharmacists for improving compliance with clinical guidelines within GPs' prescribing practices. To assess, over a 9-year period (1999-2007), the cost-containment impact of the PPQCs. The key elements of PPQCs are a structured continuous quality improvement and education process; local networking; feedback of comparative and detailed data regarding costs, drug choice, and frequency of prescribed drugs; and structured independent literature review for interdisciplinary continuing education. The data are issued from the community pharmacy invoices to the health insurance companies. The study analyzed the cost-containment impact of the PPQCs in comparison with GPs working in similar conditions of care without particular collaboration with pharmacists, the percentage of generic prescriptions for specific cardiovascular drug classes, and the percentage of drug costs or units prescribed for specific cardiovascular drugs. For the 9-year period, there was a 42% decrease in the drug costs in the PPQC group as compared to the control group, representing a $225,000 (USD) savings per GP only in 2007. These results are explained by better compliance with clinical and pharmacovigilance guidelines, larger distribution of generic drugs, a more balanced attitude toward marketing strategies, and interdisciplinary continuing education on the rational use of drugs. The PPQC work process has yielded sustainable results, such as significant cost savings, higher penetration of generics and reflection on patient safety, and the place of "new" drugs in therapy. The PPQCs may also constitute a solid basis for implementing more

Analysis of an option to finance the investment in a nuclear power plant

International Nuclear Information System (INIS)

Villanueva M, C.

2011-11-01

According to the recent projection of costs of electric generation published by the International Atomic Energy Agency, with a rate of discount of 10% annual the even unitary cost of a nuclear power station of 1,400 MW of capacity would be 98. 75 USD 2010 /MWh, while for a combined cycle of same capacity that burns natural gas the cost it would be 92. 11 USD 2010 /MWh, operating the power stations with a capacity factor of 85% to generate 10,424 annual G Wh. To 5% annual, the costs would decrease at 58. 53 USD 2010 /MWh for the nuclear energy and at 85. 77 USD 2010 /MWh for the combined cycle. In an indifference analysis of the price of natural gas against the investment cost in the nuclear, with a rate of discount of 10% annual the common cost would be 97. 31 USD 2010 /MWh, when the even price of the natural gas was 10. 50 USD 2010 /G J and simultaneously the unitary cost of investment of the nuclear was 4,023 USD 2010 /kw. Under similar conditions, if the investment in the nuclear power station was 4,163 USD 2010 /Kw to redeem it in 60 years of economic useful life the equivalent annuity would be of USD 2010 790.060 millions that would have the same value of the annual invoice of the natural gas consumed by the combined cycle power station to the price of 12. 00 USD 2010 /G J. Then, as example of an excellent option of the Federal Commission of Electricity to finance with own resources budget them a new nuclear power station, the investment could redeem annually with the savings that it would represent to stop to burn natural gas when displacing the equivalent generation in central of combined cycle. (Author)

Management von Article Processing Charges - Herausforderungen für Bibliotheken

Directory of Open Access Journals (Sweden)

Kai Geschuhn

2015-03-01

Full Text Available Seit mehreren Jahren betreiben Hochschulbibliotheken Publikationsfonds, um Open-Access-Artikelgebühren, Article Processing Charges, für die Autorinnen und Autoren ihrer Einrichtungen zu übernehmen. Der dynamische Anstieg der Open-Access-Publikationen in den letzten Jahren wirft die Frage auf, ob die derzeitigen Verfahren zwischen Verlagen und wissenschaftlichen Einrichtungen stabil genug sind und bei einer vollständigen Umstellung auf Open Access skalieren. Die Max Planck Digital Library übernimmt derzeit jährlich zentral Gebühren für etwa 600 Open-Access-Artikel aus der Max-Planck-Gesellschaft. Der Beitrag gibt einen Überblick über die strategischen Hintergründe dieser zentralen Kostenübernahme und zeigt anschließend die einzelnen Prozessschritte sowie die Hürden hierbei auf. Die größten Desiderate im Hinblick auf die Etablierung effizienter und nachhaltiger Prozesse sind optimierte Artikel-Einreichungssysteme, eine bessere Autorenidentifizierung sowie ein vereinheitlichtes, verbessertes Reporting. Dedicated funds for Open Access publishing have been a strategic instrument at German university libraries for some years. The dynamically growing number of Open Access publications raises the question whether the processes for handling article processing charges (APC between libraries and publishers are organized sustainably enough to support a full transition to Open Access. On behalf of Max Planck researchers, the Max Planck Digital Library centrally processes about 600 invoices for Open Access articles per year. This paper explains the strategic background and also describes the individual steps which are necessary for assuming charges centrally and the barriers which can emerge during this process. In order to establish smooth and scalable processes, the main desiderata are the optimization of article submitting systems, a better author identification and allocation, and improved reporting.

[Impact of the decrease of nitrous oxide use on the consumption of halogenated agents].

Science.gov (United States)

Laverdure, F; Gaudin, A; Bourgain, J-L

2013-11-01

Nitrous oxide (N2O) toxicity and its impact on pollution lead to restrict its use. A decrease of N2O consumption should increase the hypnotic inhaled consumption. This monocentric study estimated consumptions and costs of halogenated agents (HA) and N2O over 5 years when the N2O consumption was reduced. Retrospective from a computerized database. Between 2006 and 2010, 34,097 procedures were studied after two meetings exposing the risks of the N2O. At the end of anesthesia, consumptions of hypnotic agents (millilitres transmitted by the injectors and the blender) were archived in the database. The annual consumption of agents was obtained by adding the individual consumptions, then divided by the annual number of cases. The costs were given by the hospital pharmacy from invoices. N2O consumption per anesthesia constantly decreased during the study, from 75.1L by act to 22.7L. The sum of the annual consumptions of N2O and air did not change suggesting that total fresh gas flow remained stable. Between 2006 and 2010, the sevoflurane consumption by act increased by 25%, from 16.5 to 20.6mL, and desflurane consumption by 37%, from 46.1 to 63.1mL by patient. The costs of the administration of hypnotic agents remained stable. N2O consumption decrease had an impact on the consumption of HA. The cost reduction of the N2O was counterbalanced by the increase of halogenated vapor cost. The profit of the ecological impact of the reduction in N2O use could be quantified. Copyright © 2013 Société française d’anesthésie et de réanimation (Sfar). Published by Elsevier SAS. All rights reserved.

Patented drug extension strategies on healthcare spending: a cost-evaluation analysis.

Science.gov (United States)

Vernaz, Nathalie; Haller, Guy; Girardin, François; Huttner, Benedikt; Combescure, Christophe; Dayer, Pierre; Muscionico, Daniel; Salomon, Jean-Luc; Bonnabry, Pascal

2013-01-01

Drug manufacturers have developed "evergreening" strategies to compete with generic medication after patent termination. These include marketing of slightly modified follow-on drugs. We aimed to estimate the financial impact of these drugs on overall healthcare costs and also to examine the impact of listing these drugs in hospital restrictive drug formularies (RDFs) on the healthcare system as a whole ("spillover effect"). We used hospital and community pharmacy invoice office data in the Swiss canton of Geneva to calculate utilisation of eight follow-on drugs in defined daily doses between 2000 and 2008. "Extra costs" were calculated for three different scenarios assuming replacement with the corresponding generic equivalent for prescriptions of (1) all brand (i.e., initially patented) drugs, (2) all follow-on drugs, or (3) brand and follow-on drugs. To examine the financial spillover effect we calculated a monthly follow-on drug market share in defined daily doses for medications prescribed by hospital physicians but dispensed in community pharmacies, in comparison to drugs prescribed by non-hospital physicians in the community. Estimated "extra costs" over the study period were €15.9 (95% CI 15.5; 16.2) million for scenario 1, €14.4 (95% CI 14.1; 14.7) million for scenario 2, and €30.3 (95% CI 29.8; 30.8) million for scenario 3. The impact of strictly switching all patients using proton-pump inhibitors to esomeprazole at admission resulted in a spillover "extra cost" of €330,300 (95% CI 276,100; 383,800), whereas strictly switching to generic cetirizine resulted in savings of €7,700 (95% CI 4,100; 11,100). Overall we estimated that the RDF resulted in "extra costs" of €503,600 (95% CI 444,500; 563,100). Evergreening strategies have been successful in maintaining market share in Geneva, offsetting competition by generics and cost containment policies. Hospitals may be contributing to increased overall healthcare costs by listing follow-on drugs in

How does hospitalization affect continuity of drug therapy: an exploratory study

Directory of Open Access Journals (Sweden)

Blozik E

2016-08-01

Full Text Available Eva Blozik,1–3 Andri Signorell,1 Oliver Reich1 1Department of Health Sciences, Helsana Group, Zürich, Switzerland; 2Department of Primary Medical Care, University Medical Centre Hamburg-Eppendorf, Hamburg, 3Department of Medicine, University Medical Centre Freiburg, Freiburg im Breisgau, Germany Introduction: Transitions between different levels of health care, such as hospital admission and discharge, pose a significant threat to the quality and continuity of medication therapy. This study aims to explore the role of hospitalization on medication changes as patients are transferred from and back to ambulatory care.Methods: Secondary analysis of claims data from Swiss residents with basic health insurance at the Helsana Group was performed. We evaluated medication invoices of patients who were hospitalized in a Swiss private hospital group in the year 2013. Medication changes were defined as discontinuation, new prescription, or change in the Anatomical Therapeutic Chemical (ATC Classification System level 4, which is equivalent to a change in the chemical/therapeutic/pharmacological subgroup. Multiple Poisson regression analysis was applied to evaluate whether medication change was predicted by socioeconomic or clinical patient characteristics or by a system factor (physician dispensing of medication allowed in canton of residence.Results: We investigated a total of 10,123 hospitalized patients, among whom a mean number of 3.85 (median 3.00 changes were identified. Change most frequently affected antihypertensives, analgesics, and antirheumatics. If patients were enrolled in a managed care plan, they were less likely to undergo changes. If a patient resided in a canton, in which physicians were allowed to dispense medication directly, the patient was more likely to experience change.Conclusion: There is considerable change in medication when patients shift between ambulatory and inpatient health care levels. This interruption of medication

The power of Alberta business : the impact of electricity deregulation on Alberta small and medium-sized business

International Nuclear Information System (INIS)

Pohlmann, C.; Kelly, D.

2001-07-01

Deregulation of the electricity market came into effect on January 1, 2001 in Alberta. This deregulation affects the retail and generation fields of electricity. The intention was to introduce competition and apply downward pressure on electricity prices, but the reverse effect was witnessed: power prices increased. It resulted in a period of anxiety on the part of businesses, caused by the volatility of electricity prices. A survey of Canadian Federation of Independent Business (CFIB) members was conducted in May and June 2001 to better understand the impacts of electricity deregulation on small and medium-sized businesses. A broad range of businesses provided responses (951 responses) covering all sectors of industry and regions in Alberta. A large proportion of respondents were dissatisfied with deregulation, caused in part by the confusion created by the flurry of rebate and credit announcements designed to ease the transition. Small firms were faced with significant increases in electricity prices, and several could not estimate the size of the increase as it was too difficult to measure. Responses varied from a low of 5 per cent increase to a high of 400 per cent in power rates. Most respondents also indicated that the increases had an impact on their business. The impact of power rate increases by sector was examined. Another consequence of deregulation was the fact that billing moved from a single invoice received to the requirement to actively manage energy usage. It was discovered that a lack of information on electricity cost and consumption management impeded the the ability to make business decisions. The CFIB asked respondents to indicate the measures being considered to address management of electricity costs. Incorporating energy-saving devices and/or methods had been considered by slightly more than 40 per cent of respondents. Negotiating with power retailers represented another option under consideration by some. It was felt that government must

Restaurant Policies and Practices for Serving Raw Fish in Minnesota.

Science.gov (United States)

Hedeen, Nicole

2016-10-01

The number of restaurants serving sushi within Minnesota is continuously increasing. The practices and protocols of serving raw fish are complex and require detailed planning to ensure that food served to patrons will not cause illness. Although the popularity of sushi is increasing, there is a lack of research on food safety issues pertaining to preparation of raw fish and sushi rice. To address this gap, the Minnesota Department of Health Environmental Health Specialists Network Food program collected descriptive data on restaurant practices and policies concerning the service of raw fish and sushi rice in 40 Minnesota restaurants. At each restaurant, a specialist interviewed a restaurant manager, conducted an observation of the sushi prep areas in the restaurant kitchen, and reviewed parasite destruction letters and invoices from fish supplier(s). Over half of the restaurants (59%) were missing one or more of the parasite destruction letters from their fish supplier(s) guaranteeing that fish had been properly frozen to the time and temperature requirements in the Minnesota Food Code. A total of 42 parasite destruction letters from suppliers were observed; 10% were considered "adequate" letters. The majority of the letters were missing details pertaining to the types of fish frozen, the length of time fish were frozen, or details on what temperatures fish were held frozen or a combination of all three. Most restaurants were using time as a public health control for their sushi rice. For those restaurants using time as a public health control, 26% had a written procedure on-site, and approximately 53% were keeping track of time. Bare hand contact during sushi prep was observed in 17% of restaurants, and in more than 40% of the restaurants, at least one fish was mislabeled on the menu. Findings from this study indicate that many Minnesota restaurants are not complying with the Food Code requirements pertaining to parasite destruction for the service of raw fish or

Drug utilization in patients with OA: a population-based study.

Science.gov (United States)

Wilson, Nicholas; Sanchez-Riera, Lidia; Morros, Rosa; Diez-Perez, Adolfo; Javaid, M Kassim; Cooper, Cyrus; Arden, Nigel K; Prieto-Alhambra, Daniel

2015-05-01

Patients with OA use different drugs in their search for relief. We aimed to study the prevalence of use and combinations of different medications for OA in a population-based cohort of OA patients in Catalonia, Spain, while characterizing users of each of the drugs available, with a particular focus on cardiovascular risk factors. Data were obtained from the Sistema d'Informació per al Desenvolupament de l'Investigació en Atenció Primària (SIDIAP) database, which includes electronic medical records and pharmacy invoice data for >5 million people from Catalonia. Study participants were those with a clinical diagnosis of OA in 2006-10. Drugs studied included oral and topical NSAIDs, analgesics (paracetamol, metamizole), opioids (tramadol, fentanyl), cyclooxygenase 2 (COX-2) inhibitors and symptomatic slow-acting drugs in OA. Drug utilization was described using medication possession ratios (MPRs), equivalent to the proportion of days covered with the drug of interest. The annual incidence of new users in the first year after OA diagnosis from 2006 to 2010 was estimated for all studied drugs among newly diagnosed OA patients using Poisson regression. We identified 238 536 study participants. The most common regimen of treatment consisted of at least three drugs (53.9% of patients). The drugs most frequently used regularly (MPR ≥50%) were chondroitin (21.2%), glucosamine (15.8%) and oral NSAIDs (14.4%). The incidence of the use of opioids, COX-2 inhibitors and chondroitin increased over the 5 year period, whereas all others decreased. Drug combinations are common in the treatment of OA patients, who are thus exposed to potential drug interactions, with unknown impacts on their health. The increasing use of opioids and COX-2 inhibitors is noteworthy because of the potential impact on safety and costs. © The Author 2014. Published by Oxford University Press on behalf of the British Society for Rheumatology. All rights reserved. For Permissions, please email

[Continuity of hospital identifiers in hospital discharge data - Analysis of the nationwide German DRG Statistics from 2005 to 2013].

Science.gov (United States)

Nimptsch, Ulrike; Wengler, Annelene; Mansky, Thomas

2016-11-01

In Germany, nationwide hospital discharge data (DRG statistics provided by the research data centers of the Federal Statistical Office and the Statistical Offices of the 'Länder') are increasingly used as data source for health services research. Within this data hospitals can be separated via their hospital identifier ([Institutionskennzeichen] IK). However, this hospital identifier primarily designates the invoicing unit and is not necessarily equivalent to one hospital location. Aiming to investigate direction and extent of possible bias in hospital-level analyses this study examines the continuity of the hospital identifier within a cross-sectional and longitudinal approach and compares the results to official hospital census statistics. Within the DRG statistics from 2005 to 2013 the annual number of hospitals as classified by hospital identifiers was counted for each year of observation. The annual number of hospitals derived from DRG statistics was compared to the number of hospitals in the official census statistics 'Grunddaten der Krankenhäuser'. Subsequently, the temporal continuity of hospital identifiers in the DRG statistics was analyzed within cohorts of hospitals. Until 2013, the annual number of hospital identifiers in the DRG statistics fell by 175 (from 1,725 to 1,550). This decline affected only providers with small or medium case volume. The number of hospitals identified in the DRG statistics was lower than the number given in the census statistics (e.g., in 2013 1,550 IK vs. 1,668 hospitals in the census statistics). The longitudinal analyses revealed that the majority of hospital identifiers persisted in the years of observation, while one fifth of hospital identifiers changed. In cross-sectional studies of German hospital discharge data the separation of hospitals via the hospital identifier might lead to underestimating the number of hospitals and consequential overestimation of caseload per hospital. Discontinuities of hospital

One of a kind : from production accounting to trading and budgeting, Entero unifies data and business processes

Energy Technology Data Exchange (ETDEWEB)

Cope, G.

2009-06-15

Entero Corporation, a Calgary-based software developer, launched a software program in 2008 to keep track of petroleum when it comes out of the ground. It allows petroleum producers to keep track of who owns what, how much they own, what it's worth and where it's going. Founded in 1994, Entero's first energy industry software package was called EnteroVision, consisting of evTM and evFM. The evTM component focused on trading and marketing, and operations and logistics for use in inventory, risk management, terminal operations and reporting. The evFM component focused on financial management and accounting, allowing operators to view facility balance by owner, product or source. In 2003, Entero merged with software company MOSAIC Integration. The EnteroONE platform brings key Entero systems onto a shared platform that includes addition of production accounting and plant allocations. Once energy is produced, EnteroONE quickly tracks it from the wellhead through the gathering systems, doing production allocations, production and revenue accounting, managing trade deals, logistics and risk management. It also does financial accounting, such as invoicing for shipments made by any transportation mode, and a full general ledger. It eliminates multiple spreadsheets. Entero's 120 clients include exploration and production companies, trading and marketing companies, and midstream operators involved with product movement and processing. Entero is now focused on improving the functionality of its products. New workspace enhancements and reporting customization in EnteroONE financial management are expected to make troubleshooting, audit reporting more efficient. A new integrated field data capture system in EnteroONE production accounting will link field information to production accounting. A new order, scheduling and nominations workspace for EnteroONE trading and marketing will put decision-making information, including profitability, into one view

Energy in the strategy to Sahel Development : Situation - Perspectives - Recommendations

International Nuclear Information System (INIS)

1995-01-01

Burkina Faso does not have fossil energy source. The problem of energy thus arises with acuity for the rural and urban populations. The energy sources used are primarily the hydrocarbons, electrical energy, the woody fuels as new and renewable energies which are the biomass, the solar energy and the wind energy. The hydrocarbons are 100% imported, which makes the country very depend on over sea with respect to its conventional energy supply. These imports represent, for the years 1987 to 1992, 12 to 29% of the export earnings of the country. In addition to this dependence, there is a great weakness of the electrical communication and the too high cost of energy which led to the development of a strategic planning of the scientific research centered on the energy sector. In this field, research made it possible to undertake a study of the Burkina Faso energy system, to evaluate and exploit solar energy and wind mill, to develop the use of new methods allowing the energy saving in the households and the safeguard of the environment. In addition research shows that an economy is possible in the administrative buildings. Work is undertaken on air-conditioning by evaporation, the technology of the cold and the valorization of nonfood plant oils. There is also a work done on the de-pollution of industrial waste water, the energy valorization of the biomass as well as the improvement of the technology of the dolo, local beer containing sorghum. All these scientific research activities aim at the definition of a development policy on the energetic sector which takes into account the reduction of the cost of energy, the access of the populations to this resource, the reduction in the invoice of oil products imports as well as the promotion of environmental protection, the industrial development and that of the new methods of local technology as regards energy in Burkina Faso [fr

Satyam’s Manipulative Accounting Methodology Unveiled: An Experience of an Asian Economy

Directory of Open Access Journals (Sweden)

MADAN LAL BHASIN

2017-01-01

Full Text Available Manipulative accounting practices are perennial and such practices have occurred in all eras, in all countries and affected millions of corporations. Unfortunately, there are few loopholes in accounting and auditing standards, which provide leeway and thus motivate accounting professionals to use aggressively manipulation practices. In fact, manipulative accounting (MA involves the intentional cooking-up of financial records towards a pre-determined target. Every company indeed maneuvers the numbers, to a certain extent, as formally reported in its financial statements (FS to achieve budgetary targets and generously reward senior managers. From Enron, WorldCom to Satyam, it appeared that window-dressing leading to MA is a serious problem that is increasing both in its frequency and severity, which undermines the integrity of financial reports and eroded investors’ confidence. The responsibility of preventing, detecting and investigating financial frauds rests squarely on Board of Directors and they should adopt preventive steps. Despite the raft of CG, and financial disclosure reforms, corporate accounting still remains murky and companies continue to find ways to play ‘hide-and-seek’ game with the system. Satyam computers were once the crown jewel of Indian IT-industry but were brought to the ground by its founders in 2009 as a result of financial manipulations in FS. The present study provides a snapshot of how Mr. Raju (CEO and Chairman mastermind this maze of AM practices? Undoubtedly, Satyam scam is illegal and unethical in which computers were cleverly used to manipulate account books by creating fake invoices, inflating revenues, falsifying the cash and bank balances, showing non-existent interest on fixed deposits, showing ghost employees, and so on. Satyam fraud has shattered the dreams of investors, shocked the government and regulators and led to questioning of the accounting practices of auditors and CG norms in India. Finally

Service use, charge, and access to mental healthcare in a private Kenyan inpatient setting: the effects of insurance.

Directory of Open Access Journals (Sweden)

Victoria Pattison de Menil

Full Text Available The gap in Kenya between need and treatment for mental disorders is wide, and private providers are increasingly offering services, funded in part by private health insurance (PHI. Chiromo, a 30-bed psychiatric hospital in Nairobi, forms part of one of the largest private psychiatric providers in East Africa. The study evaluated the effects of insurance on service use and charge, questioning implications on access to care. Data derive from invoices for 455 sequential patients, including 12-month follow-up. Multi-linear and binary logistic regressions explored the effect of PHI on readmission, cumulative length of stay, and treatment charge. Patients were 66.4% male with a mean age of 36.8 years. Half were employed in the formal sector. 70% were admitted involuntarily. Diagnoses were: substance use disorder 31.6%; serious mental disorder 49.5%; common mental disorder 7%; comorbid 7%; other 4.9%. In addition to daily psychiatric consultations, two-thirds received individual counselling or group therapy; half received lab tests or scans; and 16.2% received ECT. Most took a psychiatric medicine. Half of those on antipsychotics were given only brands. Insurance paid in full for 28.8% of patients. Mean length of stay was 11.8 days and, in 12 months, 16.7 days (median 10.6. 22.2% were readmitted within 12 months. Patients with PHI stayed 36% longer than those paying out-of-pocket and had 2.5 times higher odds of readmission. Mean annual charge per patient was Int$ 4,262 (median Int$ 2,821. Insurers were charged 71% more than those paying out-of-pocket--driven by higher fees and longer stays. Chiromo delivers acute psychiatric care each year to approximately 450 people, to quality and human rights standards higher than its public counterpart, but at considerably higher cost. With more efficient delivery and wider insurance coverage, Chiromo might expand from its occupancy of 56.6% to reach a larger population in need.

Laboratory Information System – Where are we Today?

Directory of Open Access Journals (Sweden)

Lukić Vera

2017-09-01

Full Text Available Wider implementation of laboratory information systems (LIS in clinical laboratories in Serbia has been initiated ten years ago. The first LIS in the Railway Health Care Institute has been implemented nine years ago. Before the LIS was initiated, manual admission procedures limited daily output of patients. Moreover, manual entering of patients data and ordering tests on analyzers was problematic and time consuming. After completing tests, laboratory personnel had to write results in patient register (with potential errors and provide invoices for health insurance organisation. First LIS brought forward some advantages with regards to these obstacles, but it also showed various weaknesses. These can be summarised in rigidity of system and inability to fulfil user expectation. After 4 years of use, we replaced this system with another LIS. Hence, the main aim of this paper is to evaluate advant ages of using LIS in laboratory of the Railway Health Care Institute and also to discuss further possibilities for its application. After implementing LIS, admission procedure has proven to be much faster. LIS enabled electronic requests, barcoded specimens prevent identification errors, bidirectional interface replaces redundant data entry steps, QC data are transferred automatically, results are electronically validated and automatically archived in data base, billing information is transferred electronically, and more. We also use some advanced options, like delta check, HIL feature, quality indicators and various types of reports. All steps in total testing process are drastically improved after the implementation of LIS, which had a positive impact on the quality of issued laboratory results. However, we expect development of some new features in the future, for example auto-verification and inventory management. On the example of the laboratory of the Railway Health Care Institute, we show that it is crucial that laboratory specialists have the main

One of a kind : from production accounting to trading and budgeting, Entero unifies data and business processes

International Nuclear Information System (INIS)

Cope, G.

2009-01-01

Entero Corporation, a Calgary-based software developer, launched a software program in 2008 to keep track of petroleum when it comes out of the ground. It allows petroleum producers to keep track of who owns what, how much they own, what it's worth and where it's going. Founded in 1994, Entero's first energy industry software package was called EnteroVision, consisting of evTM and evFM. The evTM component focused on trading and marketing, and operations and logistics for use in inventory, risk management, terminal operations and reporting. The evFM component focused on financial management and accounting, allowing operators to view facility balance by owner, product or source. In 2003, Entero merged with software company MOSAIC Integration. The EnteroONE platform brings key Entero systems onto a shared platform that includes addition of production accounting and plant allocations. Once energy is produced, EnteroONE quickly tracks it from the wellhead through the gathering systems, doing production allocations, production and revenue accounting, managing trade deals, logistics and risk management. It also does financial accounting, such as invoicing for shipments made by any transportation mode, and a full general ledger. It eliminates multiple spreadsheets. Entero's 120 clients include exploration and production companies, trading and marketing companies, and midstream operators involved with product movement and processing. Entero is now focused on improving the functionality of its products. New workspace enhancements and reporting customization in EnteroONE financial management are expected to make troubleshooting, audit reporting more efficient. A new integrated field data capture system in EnteroONE production accounting will link field information to production accounting. A new order, scheduling and nominations workspace for EnteroONE trading and marketing will put decision-making information, including profitability, into one view. Within the next 5 years

Patented drug extension strategies on healthcare spending: a cost-evaluation analysis.

Directory of Open Access Journals (Sweden)

Nathalie Vernaz

Full Text Available BACKGROUND: Drug manufacturers have developed "evergreening" strategies to compete with generic medication after patent termination. These include marketing of slightly modified follow-on drugs. We aimed to estimate the financial impact of these drugs on overall healthcare costs and also to examine the impact of listing these drugs in hospital restrictive drug formularies (RDFs on the healthcare system as a whole ("spillover effect". METHODS AND FINDINGS: We used hospital and community pharmacy invoice office data in the Swiss canton of Geneva to calculate utilisation of eight follow-on drugs in defined daily doses between 2000 and 2008. "Extra costs" were calculated for three different scenarios assuming replacement with the corresponding generic equivalent for prescriptions of (1 all brand (i.e., initially patented drugs, (2 all follow-on drugs, or (3 brand and follow-on drugs. To examine the financial spillover effect we calculated a monthly follow-on drug market share in defined daily doses for medications prescribed by hospital physicians but dispensed in community pharmacies, in comparison to drugs prescribed by non-hospital physicians in the community. Estimated "extra costs" over the study period were €15.9 (95% CI 15.5; 16.2 million for scenario 1, €14.4 (95% CI 14.1; 14.7 million for scenario 2, and €30.3 (95% CI 29.8; 30.8 million for scenario 3. The impact of strictly switching all patients using proton-pump inhibitors to esomeprazole at admission resulted in a spillover "extra cost" of €330,300 (95% CI 276,100; 383,800, whereas strictly switching to generic cetirizine resulted in savings of €7,700 (95% CI 4,100; 11,100. Overall we estimated that the RDF resulted in "extra costs" of €503,600 (95% CI 444,500; 563,100. CONCLUSIONS: Evergreening strategies have been successful in maintaining market share in Geneva, offsetting competition by generics and cost containment policies. Hospitals may be contributing to increased

Liberalization of energy markets

International Nuclear Information System (INIS)

2004-01-01

During the last decade, the supply of electricity has been liberalized in the Nordic countries - first in Norway in 1991 and most recently in Iceland in 2003. After the liberalization process the consumers can freely choose the end-use supplier that offers the most attractive prices and conditions of supply. This development has opened up new opportunities for the consumer, but has also created new problems. The amount of kWh consumed and the composition of the electricity price determines the extent to which a consumer can influence annual expenses by being active on the market. After liberalization the consumer price is composed of: The market price for electricity; Transmission tariffs; Consumer and energy taxes. Only the market price can be influenced by an active consumer. Most consumer problems are a result of the system with indirect metering that was introduced to make it costless for small consumers to change supplier. An individual consumer's consumption is calculated according to the average consumption profile for all small consumers in the local distribution area and not according to her actual consumption. As metering is only taking place with intervals of one to several years many consumers have received invoices with large additional payments. Complaints are also common against distribution companies that have taken too long time to transfer the necessary information to the suppliers or have done it wrongly. The right solution would be to introduce intelligent meters that, in addition, could provide the consumers with new opportunities to monitor their electricity consumption. Such initiatives are now taking place in all four countries but it will take some years to provide intelligent meters to all consumers. Liberalization has caused an increasing number of consumer complaints. However, it has become less transparent to whom the complaint should be directed. When is it the distribution company and when the end-use supplier? This problem continues

The results of research on the effectiveness of line management

Directory of Open Access Journals (Sweden)

I. I. Lapushkin

2014-01-01

Full Text Available The article proves the relevance of research concerning the management system effectiveness in the project company. It shows that the emergence of independent commercial enterprises in the electrical power sector led both to deterioration of continuous processes controllability and to serious failures in functioning of infrastructure processes (repairs, invoice, and receipt of monetary funds. But, at the same time, a number of processes showed an increase of operation efficiency due to decrease in expenses when functioning.Coordination of activities between holding and company showed that process to come up with the weighty arguments in favor of one or other management decisions was the most complicated.The objective of the article is worded as follows: to reveal the regularities for the management efficiency to depend both on the echelons of regulation to make a decision at various times of delay (time from the decision-making moment before impact on object/subject of management and on the abovementioned factors.The research was carried out using the model of the control loop. When conducting research, the model used only line (proportional link, as the most often encountered in the development of management systems in organizations. Line (proportional link is the link with the output value changing with time according to the same law, as the input value. In management the proportional link means that managerial decisions and the impact on employees is proportional to the rejection of planned and actual performances of company activities.To assess the quality of management at different stages of the regulation, principles of regulation and management structures the article suggests to use the indicators of management costs, the integrated indicator of management error, the coefficient of regulation quality, the ratio of discounted costs, and the efficiency of regulation. It also proposes to use the efficiency factor of regulation to show which

A cross-sectional survey of the models in Bihar and Tamil Nadu, India for pooled procurement of medicines.

Science.gov (United States)

Chokshi, Maulik; Farooqui, Habib Hasan; Selvaraj, Sakthivel; Kumar, Preeti

2015-01-01

In India, access to medicine in the public sector is significantly affected by the efficiency of the drug procurement system and allied processes and policies. This study was conducted in two socioeconomically different states: Bihar and Tamil Nadu. Both have a pooled procurement system for drugs but follow different models. In Bihar, the volumes of medicines required are pooled at the state level and rate contracted (an open tender process invites bidders to quote for the lowest rate for the list of medicines), while actual invoicing and payment are done at district level. In Tamil Nadu, medicine quantities are also pooled at state level but payments are also processed at state level upon receipt of laboratory quality-assurance reports on the medicines. In this cross-sectional survey, a range of financial and non-financial data related to procurement and distribution of medicine, such as budget documents, annual reports, tender documents, details of orders issued, passbook details and policy and guidelines for procurement were analysed. In addition, a so-called ABC analysis of the procurement data was done to to identify high-value medicines. It was observed that Tamil Nadu had suppliers for 100% of the drugs on their procurement list at the end of the procurement processes in 2006, 2007 and 2008, whereas Bihar's procurement agency was only able to get suppliers for 56%, 59% and 38% of drugs during the same period. Further, it was observed that Bihar's system was fuelling irrational procurement; for example, fluconazole (antifungal) alone was consuming 23.4% of the state's drug budget and was being procured by around 34% of the districts during 2008-2009. Also, the ratios of procurement prices for Bihar compared with Tamil Nadu were in the range of 1.01 to 22.50. For 50% of the analysed drugs, the price ratio was more than 2, that is, Bihar's procurement system was procuring the same medicines at more than twice the prices paid by Tamil Nadu. Centralized

Patented Drug Extension Strategies on Healthcare Spending: A Cost-Evaluation Analysis

Science.gov (United States)

Vernaz, Nathalie; Haller, Guy; Girardin, François; Huttner, Benedikt; Combescure, Christophe; Dayer, Pierre; Muscionico, Daniel; Salomon, Jean-Luc; Bonnabry, Pascal

2013-01-01

Background Drug manufacturers have developed “evergreening” strategies to compete with generic medication after patent termination. These include marketing of slightly modified follow-on drugs. We aimed to estimate the financial impact of these drugs on overall healthcare costs and also to examine the impact of listing these drugs in hospital restrictive drug formularies (RDFs) on the healthcare system as a whole (“spillover effect”). Methods and Findings We used hospital and community pharmacy invoice office data in the Swiss canton of Geneva to calculate utilisation of eight follow-on drugs in defined daily doses between 2000 and 2008. “Extra costs” were calculated for three different scenarios assuming replacement with the corresponding generic equivalent for prescriptions of (1) all brand (i.e., initially patented) drugs, (2) all follow-on drugs, or (3) brand and follow-on drugs. To examine the financial spillover effect we calculated a monthly follow-on drug market share in defined daily doses for medications prescribed by hospital physicians but dispensed in community pharmacies, in comparison to drugs prescribed by non-hospital physicians in the community. Estimated “extra costs” over the study period were €15.9 (95% CI 15.5; 16.2) million for scenario 1, €14.4 (95% CI 14.1; 14.7) million for scenario 2, and €30.3 (95% CI 29.8; 30.8) million for scenario 3. The impact of strictly switching all patients using proton-pump inhibitors to esomeprazole at admission resulted in a spillover “extra cost” of €330,300 (95% CI 276,100; 383,800), whereas strictly switching to generic cetirizine resulted in savings of €7,700 (95% CI 4,100; 11,100). Overall we estimated that the RDF resulted in “extra costs” of €503,600 (95% CI 444,500; 563,100). Conclusions Evergreening strategies have been successful in maintaining market share in Geneva, offsetting competition by generics and cost containment policies. Hospitals may be contributing to

Automatic demand response referred to electricity spot price. Demo description

International Nuclear Information System (INIS)

Grande, Ove S.; Livik, Klaus; Hals, Arne

2006-05-01

This report presents background, technical solution and results from a test project (Demo I) developed in the DRR Norway) project. Software and technology from two different vendors, APAS and Powel ASA, are used to demonstrate a scheme for Automatic Demand Response (ADR) referred to spot price level and a system for documentation of demand response and cost savings. Periods with shortage of energy supply and hardly any investments in new production capacity have turned focus towards the need for increased price elasticity on the demand side in the Nordic power market. The new technology for Automatic Meter Reading (AMR) and Remote Load Control (RLC) provides an opportunity to improve the direct market participation from the demand side by introducing automatic schemes that reduce the need for customer attention to hourly market prices. The low prioritized appliances, and not the total load, are in this report defined as the Demand Response Objects, based on the assumption that there is a limit for what the customers are willing to pay for different uses of electricity. Only disconnection of residential water heaters is included in the demo, due to practical limitations. The test was performed for a group of single family houses over a period of 2 months. All the houses were equipped with a radio controlled 'Ebox' unit attached to the water heater socket. The settlement and invoicing were based on hourly metered values (kWh/h), which means that the customer benefit is equivalent to the accumulated changes in the electricity cost per hour. The actual load reduction is documented by comparison between the real meter values for the period and a reference curve. The curves show significant response to the activated control in the morning hours. In the afternoon it is more difficult to register the response, probably due to 'disturbing' activities like cooking etc. Demo I shows that load reduction referred to spot price level can be done in a smooth way. The experiences

The too expensive invoice of the wind energy. The electric power regulation commission criticizes the State tariff; La facture trop lourde des eoliennes. La commission de regulation de l'electricite critique le tarif fixe par l'Etat

Energy Technology Data Exchange (ETDEWEB)

Nathan, E.; Delbecq, D.; Coroller, C.; Cori, N.; Bernard, C.

2001-07-01

After the order of the 12 june, fixing the purchase tariffs of the wind energy, the CRE (electric power regulation commission) contested this tariff: this wind energy development policy is too expensive for the collectivity. (A.L.B.)

When we decided to create the Revista Scientific

Directory of Open Access Journals (Sweden)

Oscar Antonio Martínez Molina

2017-08-01

Full Text Available When we proposed to create the Revista Scientific, we had many doubts about what would be the treatment to be followed for the development of it? On the one hand, we needed to create a common basis for their more ethical and moral aspects so that the authors always applied the same criteria. This is not only to achieve an editorial unit, but to establish guidelines to follow throughout the publication, so as to facilitate the reading and understanding of the contents from the respect to the information, to the sources, but on all to the readers. The rules created are, therefore, the guidelines to be followed by the authors that appear in our publication, which must take into account these basic rules. Another point to be addressed was the selection of a disciplinary and multidisciplinary team at the international level that is in charge of the valuation of scientific productions, high invoice equipment of different Universities and Organizations recognized worldwide. On the basis of the above considerations, the question arises of deciding, what can or should be, and what can not or should not be counted, but rather how to explain and explain information in the most ethically correct way from the deontological perspective of the writer. It should be noted that Scientific tries to serve as a complement and informative tool for both teachers and the general public. We aim to disseminate scientific and technological knowledge, through the original results, the product of scientific research, which represent a contribution to the development of science and technology. It includes works, products of scientific research and theoretical reflections that, due to their relevance, merit publication, and in this way contribute to the visibility of intellectual production in the areas of education and social sciences. Scientific Magazine is aimed at the academic audience in its different levels (Initial, Basic, University as well as the scientific community

Comparative analysis of current payment system for hospital services in Serbia and projected payments under diagnostic related groups system in urology

Directory of Open Access Journals (Sweden)

Babić Uroš

2015-01-01

in the study are not significantly different, the focus on minor surgeries both under the current hospital payment method and under the introduced DRG system would be far more cost-effective for a hospital as great variations in treatment performance (reduction of days of hospitalization and complications, and consequently invoiced amounts would be reduced.

Confiabilidade dos dados relativos ao cumprimento da Emenda Constitucional nº. 29 declarados ao Sistema de Informações sobre Orçamentos Públicos em Saúde pelos municípios de Pernambuco, Brasil Reliability of data on compliance with Constitutional Amendment 29 reported to the Public Healthcare Budget Information System by municipalities in Pernambuco State, Brazil

Directory of Open Access Journals (Sweden)

Rogério Fabiano Gonçalves

2009-12-01

Full Text Available O estudo analisa a confiabilidade dos dados relativos ao cumprimento da Emenda Constitucional nº. 29 (EC29 declarados ao Sistema de Informações sobre Orçamentos Públicos em Saúde (SIOPS pelos municípios de Pernambuco, Brasil. Configura-se como um estudo quantitativo, do tipo transversal e de caráter analítico, tendo como referência o período de 2000 a 2005. Os demonstrativos contábeis auditados pelo Tribunal de Contas do Estado (TCE foram tomados como parâmetro para verificar a confiabilidade dos percentuais de aplicação da EC29 declarados ao SIOPS, sendo utilizado o coeficiente de correlação intraclasses (CCI como prova estatística na medição da concordância dos dados. Os resultados demonstram a dissonância existente entre as bases consultadas, sugerindo um nível de concordância discreto a moderado entre os dados do SIOPS e do TCE. A baixa concordância identificada pode ser decorrente da falta de consenso pelos municípios acerca da composição das receitas e despesas vinculadas à saúde ou da existência de critérios diferentes no cálculo da EC29 entre o SIOPS e a auditoria do TCE.The present study analyzes the reliability of data on compliance with Constitutional Amendment 29 (CA29 reported to the Public Healthcare Budget Information System (known as SIOPS by municipalities in the State of Pernambuco, Brazil. A quantitative, analytical cross-sectional study was conducted using the years 2000 to 2005 as the reference. Invoices audited by the State Accounts Court were used as the parameter for determining reliability of the percentage of compliance with CA29 as reported to SIOPS, using the intraclass correlation coefficient (ICC to measure data agreement. The results show a mismatch between the databases, suggesting slight to moderate agreement between the SIOPS data and those from the State Accounts Court. The low degree of agreement may result from lack of consensus among municipalities regarding definition of

The obsolescence of export structure: an obstacle to economic growth

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Petrović Predrag

2006-01-01

Full Text Available Although the decrease in foreign trade imbalance is almost the only positive macroeconomic shift in 2005, it seems that this problem is losing importance for no reason. Other burning economic problems (inflation, first of all have pushed aside this problem that was a real burning issue. Of course that there has to be understanding for such treatment by the creators of economic policy considering the fact that the inflation in this year will surpass the originally planned inflation almost twofold, and that the International Monetary Fund is firm in insisting on additional rendering both fiscal and monetary policy more severe in order to restrain the growing price instability. Bearers of economic policy have already fulfilled a large part of the given requirements. Nevertheless, the foreign trade imbalance is still fairly high. This thesis is supported by the fact that Serbia is a country in transition with almost the lowest degree of import coverage by export. Despite the marked rise in goods export that has been realized in this part of the year, it is difficult to say which part of the growth has been caused by the privatization processes and restructuring, and which part accounts for a more realistic statistical expression that is a consequence of value added tax (VAT endorsement. Also, there are certain vague issues concerning the import itself. The economists agree that VAT endorsement led to overflowing the import from 2005 to 2004 especially in the last quarter of 2004. Additionally, it seems that there is a wide consensus that VAT endorsement implied the decrease in the phenomenon which was supposed mostly by the creators of economic policy, to have played an important role, and it is about the "inflated" import invoices. Elimination or at least reduction in this phenomenon resulted in more realistic expression of goods import value. It is almost clear that a part of this year’s decrease in foreign trade imbalance has been due to

Exploring Publishing Patterns at a Large Research University: Implications for Library

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Kathleen Amos

2012-09-01

Full Text Available Objective – The research project sought to explore the value of data on publication patterns for decision-making regarding scholarly communications and collection development programs at a research-intensive post-secondary institution, the University of Utah in the United States.Methods – Publication data for prolific University of Utah authors were gathered from Scopus for the year 2009. The availability to University of Utah faculty, staff, and students of the journals in which University of Utah authors published was determined using the University of Utah Libraries’ catalogue; usage was estimated based on publisher-provided download statistics and requests through interlibrary loan; and costs were calculated from invoices, a periodicals directory, and publisher websites and communications. Indicators of value included the cost-per-use of journals to which the University of Utah Libraries subscribed, a comparison of interlibrary loan costs to subscription costs for journals to which the University of Utah Libraries did not subscribe, the relationship between publishing venue and usage, and the relationship between publishing venue and cost-per-use.Results – There were 22 University of Utah authors who published 10 or more articles in 2009. Collectively, these authors produced 275 articles in 162 journals. The University of Utah provided access through library subscriptions to 83% of the journals for which access, usage, and cost data were available, with widely varying usage and at widely varying costs. Cost-per-use and a comparison of interlibrary loan to subscription costs provided evidence of the effectiveness of collection development practices. However, at the individual journal title level, there was little overlap between the various indicators of journal value, with the highest ranked, or most valuable, journals differing depending on the indicator considered. Few of the articles studied appeared in open access journals

Imposto de importação e evasão fiscal: uma investigação do caso brasileiro

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Maria da Conceição Sampaio de Sousa

2008-03-01

Full Text Available Este trabalho mensura o impacto das alíquotas do imposto de importação sobre a evasão fiscal nas importações brasileiras oriundas dos Estados Unidos. Os resultados obtidos permitem concluir que as alíquotas tarifárias influenciam a evasão sob suas diferentes formas: subfaturamento e classificação incorreta de mercadorias. Estes resultados corroboram o modelo básico de evasão proposto por Allingham (1972 e se insere no debate sobre a relação entre a magnitude das alíquotas e o potencial para evasão. Nossos resultados mostram, ainda, a existência de não linearidades na relação entre alíquotas e evasão. Nos vários modelos testados, esse efeito cresce com a magnitude das tarifas, sugerindo que maiores alíquotas aumentam o custo de oportunidade da tributação e geram maiores incentivos para a sonegação. Por fim, com respeito à relação entre o nível de complexidade da estrutura tributária e a evasão, nosso trabalho sugere que uma maior diferenciação entre alíquotas, dificulta a administração tarifária e pode levar a evasão.In this paper we measure the effect of tax rates on tax evasion using data on the trade flow between Brazil and the United States. Our results show that increases in the tax rates lead to higher evasion on two different ways: under invoicing and mislabeling higher taxed products as lower ones. These results corroborate the theoretical predictions of the Allingham (1972 model and contribute to the recent debate on the influence of tax rates on evasion. We also point out to the existence of nonlinearities in the relationship between tax rates and evasion by showing that higher rates raise the opportunity costs of paying taxes and thus encourage evasion. Finally, our results suggest that relatively high rates and a complex set of rules, especially for customs taxes, result in large potential rewards for taxpayers willing to bribe to cut their own tax burden and/or speed up customs clearance of

Pengembangan Sistem Informasi Laboratorium Berbasis Web Dalam Rangka Peningkatan Kinerja Pelayanan Jasa Pengujian Industri Kerajinan Dan Batik

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Paras Trapsiladi

2013-06-01

, jewelry testing, calibration and interpretation at the Center for Craft and Batik. The main processes are implemented in the information system are the customer registration process and registration process of testing and additional test items. Result output are a test receipt, invoice, payment status reports, test reports monthly, annual testing report and list of subscribers. The information system was a web-based information system that had several advantages, among them accessible from anywhere, can be accessed by computer or mobile phone, it required no software installation, and can be accessed through a variety of platforms. Information system was built using PHP and Javas cript programming language, using the MySQL to build database management, and using  for Ubuntu to be a Server. Experimental results show that the use of this information system can improve time efficiency significantly. Keywords: laboratory information system, web base, PHP, My SQL

Contabilidade ambiental: um estudo sobre sua aplicabilidade em empresas Brasileiras

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Adalto de Oliveira Santos

2001-12-01

accomplishment of this study is to verify which the degree of development of the Environmental Accounting in the Brazilian companies. After a bibliographical walk through on the subject, was elaborated a field research that consisted of the sending of a questionnaire to the accounts departements of potentially polluting industries. The universe understood the companies listed in the guide "500 bigger companies of Brazil", edition 2000, of the Exame Maganize, and the sample was of 50 companies whose invoicing, in 2000, exceed US$ 50 billion.

A well functioning end user market - what, who, why and how

International Nuclear Information System (INIS)

Groenli, Helle; Livik, Klaus

2000-01-01

user could contribute to a better functioning end user market. The power supplier, network companies and the systems operators could contribute to a better market by analysing their own basic competence for developing new products and services, use cooperation solutions for liberating existing potentials and for employing strategic measures as bonus cards, internet solutions and invoices. There are several critical success factors for a well functioning end user market. Examples of such factors are systems for customer information, knowledge, risk management, internal routines, regulation regimens and strategy. Even if these critical success factors are insufficient it would be more difficult to obtain a well functioning end user market without them

[Data collection in anesthesia. Experiences with the inauguration of a new information system].

Science.gov (United States)

Zbinden, A M; Rothenbühler, H; Häberli, B

1997-06-01

In many institutions information systems are used to process off-line anaesthesia data for invoices, statistical purposes, and quality assurance. Information systems are also increasingly being used to improve process control in order to reduce costs. Most of today's systems were created when information technology and working processes in anaesthesia were very different from those in use today. Thus, many institutions must now replace their computer systems but are probably not aware of how complex this change will be. Modern information systems mostly use client-server architecture and relational data bases. Substituting an old system with a new one is frequently a greater task than designing a system from scratch. This article gives the conclusions drawn from the experience obtained when a large departmental computer system is redesigned in an university hospital. The new system was based on a client-server architecture and was developed by an external company without preceding conceptual analysis. Modules for patient, anaesthesia, surgical, and pain-service data were included. Data were analysed using a separate statistical package (RS/1 from Bolt Beranek), taking advantage of its powerful precompiled procedures. Development and introduction of the new system took much more time and effort than expected despite the use of modern software tools. Introduction of the new program required intensive user training despite the choice of modem graphic screen layouts. Automatic data-reading systems could not be used, as too many faults occurred and the effort for the user was too high. However, after the initial problems were solved the system turned out to be a powerful tool for quality control (both process and outcome quality), billing, and scheduling. The statistical analysis of the data resulted in meaningful and relevant conclusions. Before creating a new information system, the working processes have to be analysed and, if possible, made more efficient; a

Antibiotic use in dairy herds in the Netherlands from 2005 to 2012.

Science.gov (United States)

Kuipers, A; Koops, W J; Wemmenhove, H

2016-02-01

The aim of this study was to examine the variation in antibiotic use and the effects of external factors on trends in antibiotic use at the herd level by using the number of daily dosages as an indicator for antibiotic use. For this purpose, antibiotic use was analyzed in 94 dairy herds in the Netherlands from 2005 to 2012. The herds were divided into 3 groups of farmers: one group was guided in their antibiotic use from 2008 to 2010 as part of the project, whereas the other 2 groups were not actively guided. The farms were located in 10 of the 12 provinces and were clients of 32 of the 300 veterinary practices that treat cattle. Sales invoices from the veterinary practices provided the antibiotic and cost data for the participating farmers. The number of animal-defined daily dosages (ADDD) indicates the number of days per year that the average cow in a herd is given antibiotic treatment. The average ADDD for all farms from 2005 to 2012 was 5.86 (standard deviation=2.14); 68% of ADDD were used for udder health, 24% for clinical mastitis and 44% for dry-cow therapy. Variation in ADDD among herds decreased during the study period. The trend in ADDD can be described as having 3 phases: (1) a period of increasing use coinciding with little public concern about antibiotic use (2005-2007), (2) a period of growing awareness and stabilization of use (2007-2010), and (3) a period of decreasing use coinciding with increasing societal concerns (2010-2012). The greatest reduction in use was for drugs other than those used to treat the udder. Drug use for mastitis treatment fell considerably in the final year of the study period, whereas farmers were reluctant to reduce use for dry-cow therapy. Almost 40% of the herds were given less than 2.5 ADDD for dry-cow therapy, which is equivalent to 2.5 tubes per average cow in the herd, and 20% used more than 3 tubes per cow. Use of third- and fourth-generation cephalosporins and fluoroquinolones dropped from 18% of ADDD during 2005 to

Efecto de la prescripción farmacológica en residencias geriátricas según su entidad proveedora de referencia The effect of the provider company of reference on drug prescriptions in nursing homes

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Antoni Sicras

2004-06-01

Full Text Available Objetivo: Conocer el efecto de la entidad proveedora (EP de referencia en la prescripción farmacológica realizada en residencias geriátricas. Métodos: Diseño descriptivo que incluye todas las recetas ambulatorias facturadas a cargo del Servei Català de la Salut, realizadas en 106 residencias geriátricas de una región sanitaria durante el año 2001. Se agruparon las EP en concertadas (n = 23; 1.158 residentes y públicas (n = 83; 3.163 residentes. Se estableció un sistema de indicadores de evaluación cuantitativos, cualitativos y de uso relativo, por grupos terapéuticos o principios activos. Resultados: El gasto en las residencias ha sido de 7,7 millones de euros, que supone el 6,3% del generado por las EP. Los resultados obtenidos muestran diferencias en el gasto por residente, que fue de 1.601,56 ± 317,20 € en las concertadas y de 1.843,49 ± 516,56 € en las públicas (p = 0,000. El porcentaje en valor intrínseco elevado fue del 89,0 y el 82,9% (p = 0,043, respectivamente. Conclusiones: Las limitaciones del estudio obligan a ser cautelosos en la generalización de los resultados; el volumen de prescripción en las residencias geriátricas es alto, y se evidencia una moderada contención del gasto y de relativa mejora en la calidad de la prescripción de las EP concertadas.Objective: To identify the effect of the provider company (PC of reference on drug prescriptions in nursing homes. Methods: We performed a descriptive study of all ambulatory prescriptions invoiced by the Catalan Health Service from 106 nursing homes in a health region in 2001. The PCs were grouped into private (n = 23; 1,158 residents and public (n = 83; 3,163 residents. A system of evaluating quantitative, qualitative and relative use indicators was established according to therapeutic group or active principles. Results: Expenditure in the nursing homes was € 7.7 million, representing 6.3% of that generated by the PCs. The results obtained show

Normalización documental y colaboración electrónica: una visión

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Eito Brun, Ricardo

2007-03-01

Full Text Available Different initiatives have been developed with the purpose ofstandardising the automation of business transactions through the Internet(referred to as B2B or business to business. These initiatives aim to designcommon processes and tools to make possible the global collaboration oforganisations in the Internet. But these initiatives do not require just tostandardise aspects related to physical communications protocols. Theirobjectives also include the standardisation of the electronic documents thatare exchanged in the execution of business processes like supply, distribution, invoicing, etc. Usually the term «framework» is used to refer to theseapproaches, to cover all the aspects related to business transactionstandardisation. Electronic documents support business transactions, andtheir structure, contents and integration in automated work processes hasalways been one of the areas subject of study and analysis. This contributiondescribe the evolution of e-collaboration frameworks and compares thefeatures previous initiatives like EDI (Electronic Data Interchange withframeworks specifically designed with the Internet in mind like ebXML,RosettaNet or UBL (Universal Business Language.

La automatización de las transacciones comerciales entre empresasa través de Internet (B2B o Business to Business ha dado lugar a distintosesfuerzos en busca de la normalización en distintas áreas, y al diseñode infraestructuras que hacen posible la colaboración global en Internet.Estas infraestructuras no sólo exigen la presencia de una red de transmisiónfísica y la normalización de unos protocolos de comunicación seguros.Entre sus objetivos también se encuentra la normalización de los documentoselectrónicos que se utilizan en la ejecución de los procesos comerciales(suministro, distribución, facturación, etc. característicos de la colaboracióninterempresarial. Por lo tanto, resulta más apropiado hablar demarcos de colaboración y no s

Improved operations through manpower management in the oil sector

International Nuclear Information System (INIS)

Ahmed, Hiba

2007-01-01

The need for improved operations was never higher than today in the oil industry. The world's demand for energy, especially for oil and natural gas, is rising rapidly and for many years to come. In order to meet this rising demand and to keep price volatility to a minimum; oil companies worldwide are looking for ways to improve operations in order to achieve increased production with decreased costs. This paper describes data from Southern Area Oil Operations (SAOO); an organization within the Saudi Arabian Oil Company (ARAMCO), to show how manpower management can be used to achieve improved operations. For the years 1983 to 2004, manpower management in SAOO focused on addressing both the quantity and quality dimensions of manpower. First, the level of manpower gradually declined by 35% for both the Saudi Arab and Expatriate categories for the entire period. Expatriate labor is defined as labor in three main categories: US/Canadian, UK, and Asians and Other Arabs. Second, the level of training slowly increased to align manpower to better fit organizational functions and work responsibilities. Not only a number of new training and development programs were initiated but also the percentage of employees involved in such programs doubled from 4.5% in 1990 to 8.9% in 2004. Third, technology based initiatives such as the use of computers, Internet, and intranet were heavily introduced to employees in the last 10 yrs. Due to these three changes reduced costs and increased manpower efficiency were achieved. In the period 1983 to 2004 the total labor bill declined by 35% and Net Direct Expenditures NDE by 24% after adjusting for inflation and using 2004 dollars. Net Direct Expenditure NDE is defined by SAOO to be the summation of labor cost, material cost, invoices cost, and net service income. In addition two signs of improved efficiency of manpower were apparent in the same period. First, SAOO manpower, despite its smaller size, could actually sustain an increased

Evolution of a Waste Information System

International Nuclear Information System (INIS)

Speed, D.

2009-01-01

Managing information has become a pervasive task in our society and business activities. This is especially true in the arena of government facilities and nuclear materials. Accomplishing the required tasks is not sufficient in the new millennium; plans are made, reviewed and approved, specifications for materials are developed, materials are procured and delivered, inspected, invoices are audited and paid. Activities are conducted to procedures with embedded quality checks and a final turn-over inspection is performed. In order to make the most efficient use of our human capital, we turn to machines to assist us in managing the information flood. How best to address this task? This is new territory - there was no prior art at this level. The challenge is to exercise an appropriate level of control, and at the same time, add value. The key to accomplishing this goal is having a good team with a carefully engineered processes applying an appropriate level of automation. At the Waste Isolation Pilot Plant (WIPP), information is managed about the facility, its performance (environmental monitoring), mining operations, facility services, cyber security, human resources, business processes, and waste information. This paper addresses experience gained with the management of waste information over the first decade of operation. The WIPP Waste Information System (WWIS) was created to fill both a gatekeeper function to screen waste for disposal at Waste Isolation Pilot Plant (WIPP) and the official record of the properties of the waste contained in the WIPP transuranic waste repository. The WWIS has been a very successful system as the monitor of waste acceptance criteria and data integrity; it is an integral part of the success of the WIPP operation. The WWIS is now in its thirteenth year of operation. This period has included close regulatory scrutiny as a part of determining facility readiness for initial waste acceptance, and more than 40 significant software revisions

SISCAL project

Science.gov (United States)

Santer, Richard P.; Fell, Frank

2003-05-01

), combining satellite data, evaluation algorithms and value-adding ancillary digital information. This prevents the end user from investing funds into expensive equipment or to hire specialized personnel. The data processor shall be a generic tool, which may be applied to a large variety of operationally gathered satellite data. In the frame of SISCAL, the processor shall be applied to remotely sensed data of selected coastal areas and lakes in Central Europe and the Eastern Mediterranean, according to the needs of the end users within the SISCAL consortium. A number of measures are required to achieve the objective of the proposed project: (1) Identification and specification of the SISCAL end user needs for NRT water related data products accessible to EO techniques. (2) Selection of the most appropriate instruments, evaluation algorithms and ancillary data bases required to provide the identified data products. (3) Development of the actual Near-Real-Time data processor for the specified EO data products. (4) Development of the GIS processor adding ancillary digital information to the satellite images and providing the required geographical projections. (5) Development of a product retrieval and management system to handle ordering and distribution of data products between the SISCAL server and the end users, including payment and invoicing. (6) Evaluation of the derived data products in terms of accuracy and usefulness by comparison with available in-situ measurements and by making use of the local expertise of the end users. (7) Establishing an Internet server dedicated to internal communication between the consortium members as well as presenting the SISCAL project to a larger public. (8) Marketing activities, presentation of data processor to potential external customers, identification of their exact needs. The innovative aspect of the SISCAL project consists in the generation of NRT data products on water quality parameters from EO data. This article mainly deals

THE EFFECTIVENESS OF THE IMPLEMENTATION OF TECHNOLOGY SUBSTITUTING INPATIENT TREATMENT DURING THE MEDICAL CARE PROVISION TO WOMEN WITH BENIGN GYNECOLOGICAL NEOPLASMS

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A. A. Lobganidze

2017-01-01

Full Text Available Relevance. Over the last decades, such technology substituting inpatient treatment as outpatient treatment has been actively discussed and used in practice. Despite this fact, many problems of outpatient treatment have not been solved in full, no effective leverages contributing to creating economic incentives for increasing the volume and range of medical services in day hospitals have been found in the mandatory medical insurance system.Objective. Based on an in-depth analysis of medical care provision to women with benign gynaecological neoplasms, to offer measures for improvement of medical care in outpatient facilities, particularly by using technologies substituting inpatient treatment, and to evaluate their effectiveness.Materials and methods. A comprehensive retrospective evaluation of outpatient and inpatient medical care was conducted in St. Petersburg over the period from 2008 to 2015. The information contained in the database of billed and paid invoices of the obligatory medical insurance system of St. Petersburg was studied. For the total period of eight years, the data on medical care provision to 81 622 women suffering from benign tumors of the female reproductive organs, particularly in day hospitals, were obtained. In the period 2015–2016, medical care provision to patients with benign neoplasms of the gynecological sphere was thoroughly analyzed. In 18 women’s health departments and 19 in-patient facilities in all districts of the city, all cases of treatment of patients in the basic women’s health departments and in-patient facilities were analyzed by experts. By Taking into account the obtained results, an organizational experiment on introducing substituting technologies followed by evaluating the effectiveness of their use was developed and implemented on the basis of the medical institutions in one of the districts of St. Petersburg.Results. The activeness of outpatient facilities for treatment of women with benign

Corporate Communication Strategies in Restaurant Franchises. Chromatic Analysis of Visual Corporate Identity

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Dr. Juan M. Monserrat Gauchi, Juan.Monserrat@ua.es

2009-01-01

Full Text Available The aim of this piece of research is to determine the interrelationships between the corporate image used by the main restaurant franchises operating in Spain and the colours used by them. Following Colour Theory and the studies on colour psychology that will be dealt with during the course of this paper, we have started with the principal hypothesis that red will be the predominant colour, together with yellow, due to the fact that these colours, because of their inherent connotations, are those best able to convey the activity and philosophy of fast food companies.The field of Visual Corporate Identity is an extremely wide one in which various elements are at work, such as brand, logo, symbol, typography, colour, different compositions or versions of the brand and the application of the brand to different support media. This means that when it comes to the comparative analysis, this piece of research will focus on the chromatic aspect of each sample analysed as it operates in the fast food sector and the Spanish market, based on the assumption that the way in which elements such as colour are used is not arbitrary.The methodology used in this research meant selecting a sector of activity from within the commercial system of fast food franchises and determining the samples to be analysed based on the following criteria: highest volume of invoicing and greatest number of franchises operating in Spain. To accomplish this, the authors have based their research upon qualitative methods and secondary sources. In conclusion, we have been able to demonstrate how the use of corporate identity and, more specifically, colour, is deliberate and undoubtedly forms part of, and is subordinated to, the corporate communication strategies defined by the company.La presente investigación trata de determinar las interrelaciones que se dan entre la imagen corporativa utilizada por las principales cadenas de franquicia de restauración operativas en España y los

The electricity meters came - what happened? Interview study of the expectations on the new meters and their knowledge of electricity and energy; Maetaren kom - vad haende? Intervjustudie om kundernas foervaentan paa de nya elmaetarna och deras kunskaper om el och energi

Energy Technology Data Exchange (ETDEWEB)

Lindstedt, Inger; Maardsjoe Blume, Karin

2008-11-15

respondents said that the new system should help to eliminate peaks at certain times of the year, which is often the case with adjustment invoices. It was clear from the interviews that nobody really understood the concept 1kWh and what this meant in terms of electricity consumption. The respondents also said that as they were unable to calculate how much energy an apparatus used, they had difficulties in determining whether it was worth changing to an energy-saving alternative or not. It was also evident that the respondents both admitted their ignorance and distanced themselves from the matter. No social stigma is attached to a lack of knowledge about electricity, energy and other related issues. The respondents also maintained that everyone knows that electricity bills are incomprehensible and that complaining about them is natural. An important factor for successful communication is whether those you want to communicate with, in this case the customers, are motivated and interested in the issue or not. In communication research we talk about a person's different types of involvement: decision-involvement, for example, is about deciding whether to buy a product or service, while subject-involvement relates to one's interest and involvement in a particular topic, like the environment or energy. The degree of involvement can therefore determine how successful the communication is and whether it is a question of communication at all. The interviews clearly showed that when it comes to energy, all the respondents have a low degree of subject-involvement. They know very little about the physical measure 1kWh, energy consumption, and experience that they 'fall short' when it comes to energy matters. They will also find it difficult to link their total energy consumption with different types of apparatus in the future, because they are unable to apportion their consumption. Even with the new monthly readings, the consumer will still have a lot to work out

Multiplication des statuts précaires et (déstructuration de l’espace professionnel

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Cégolène Frisque

2013-12-01

��self-employment” and paid in the form of invoices for service delivery – widespread in emerging or unregulated media like the Internet. What are the roles of the various actors within the professional field in these processes? How can we understand the dynamics of these changes?Este artigo tem por objetivo analisar as formas de controle do mercado de trabalho jornalístico, a diversificação dos estatutos profissionais e seu impacto sobre o espaço profissional. Ele é baseado na exploração de dados secundários da Comissão da carteira de identidade dos Jornalistas Profissionais (o documento não é obrigatório, mas é amplamente difundido e carregado de valor simbólico na França, em confronto com outras fontes estatísticas e 40 entrevistas com jornalistas em situações não estáveis de trabalho, ou seja, sem contrato permanente, mas remunerado de outras formas, em diferentes setores da imprensa. A análise demonstra uma queda – invisível até o momento – no jornalismo «freelancer», definido como o pagamento por reportagem, por página ou por dia trabalhado, ocasional ou com alguma regularidade, mas considerado oficialmente um contrato de trabalho de acordo com a ficção jurídica, permitindo teoricamente que esses jornalistas se beneficiem de todos os direitos trabalhistas e previdenciários dos demais empregados. Este estatuto clássico é suplantado por outras categorias «precárias» de trabalho, que se multiplicaram entre os empregados assalariados (contratos com prazo determinado, a partir de um dia, a 12 até 18 meses; contratos subsidiados pelo Estado, concedidos com a finalidade de reintegração da força de trabalho. Outros estatutos utilizados provêm de setores correlatos ao da mídia informativa (autores e artistas, trabalhadores do mercado editorial, da indústria de entretenimento e dos meios audiovisuais. Este processo de desestruturação do mercado de trabalho foi promovido pelo recente status de «auto-empresário», considerado como uma esp

Editorial volume 3 - issue 1: Wishes and hopes for the digital university.

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Yngve Nordkvelle

2007-12-01

survive as the most prestigious activity in U.S. universities, as it is in most European ones. In addition, the tendency is strong towards deeper polarization between research and teaching positions. Also, a rapid growth in the employment of part-time non-tenured teachers in the US poses a significant challenge to the traditional structure of employment. About one half of the faculty members in the U.S. are now part-time (Rice, Finkelstein, Hall & Schuster 2004. Most of these part time academics are doing teaching, and many of them are associated with online teaching and learning. Some have hopes and dreams about making repetitive work simpler and automated, like paying invoices. Handling teaching and learning is a totally different issue. If the case is that using technology will be outsourced to part-time personnel or restricted to learning centres etc. we shall miss the opportunity of addressing the more profound issues about technology, teaching and learning. Douglas Kellner (2001 argues that these issues are so serious that, much more than before, they “require a reformulation and expansion of the concept of critical or committed intellectual”. And there are numerous good reasons. If critical intellectuals do not commit themselves to investigating both risks and promises, other institutions, mainly commercial, will fill the gap. Higher education needs to become involved and set standards for the critical and reflective use of educational technology. Burbules and Callister jr. anticipate that ”Colleges and universities will change because of pressures from the outside as well as conscious decisions made from the inside, and technologies will be incorporated, in some ways and to some degree, in everything that colleges and universities try to do.” (ibid. p.7. The articles presented in this issue address such topics in many ways. Training university teachers to use online learning in a critical way is the topic Erika Løfstrøm and Anne Nevgi address in this

An integrated approach to calculate life cycle costs of arms and military equipment

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Vlada S. Sokolović

2013-12-01

of goods or services, bid and supplier evaluation, negotiations, as well as contract and project administration. Administrative activities include processing and dispatching orders, comparing delivery and receipt confirmations, invoice receipt and verification, record-keeping and others. The identified existing and potential failures occurring in the procurement of military assets and affecting the optimization of use of financial resources, include: lack of adequate staff, imprecise legal regulations of procurement, lack of multi-year framework agreements related to the acquisition, insufficient and inadequate market research, incomplete adherence to the existing norms, late placing of funds at the disposal of the procurement service, untimely and inaccurate procurement planning, poor quality technical documentation, disrespect for deadlines, inadequate frequency of purchases, a number of "urgent and confidential procurements,", absence of a system limiting the time of procurement activities, absence of an adequate structure to deal with procurement control, etc. In addition, an integrated information system or a database that would allow access to the data and the analysis of the dynamics of costs would ensure proper assessment of costs of investments in equipping the military with AME.. CONCLUSION Determining AME  life cycle costs should be made at an early phase of asset development because it can repeatedly affect the total amount and cost reduction through project changing. In the cost analysis, it is desirable to use mathematical models and methods developed in the theory and practice to allow accurate calculations of the elements necessary for a cost estimate. The biggest costs occur in the functional competence of logistics which shows that equipping the army must be based on logistic grounds for efficiency and cost saving throughout the life cycle of the asset. The initial cost of assets in relation to the costs that appear at the end of their life cycle