Physical activity, sedentary lifestyle, and obesity among Indian dental professionals.

Science.gov (United States)

Singh, Abhinav; Purohit, Bharathi

2012-05-01

Regular physical activity is well recognized as an important lifestyle behavior for the development and maintenance of individual and population health and well-being. This study was conducted to evaluate physical activity, sedentary lifestyle, and obesity among Indian dental health professionals. Global Physical Activity Questionnaire was used to assess physical activity among 324 dental health care professionals. Metabolic equivalents (MET) were used to express the intensity of physical activities. Obesity was recorded corresponding to Body Mass Index. Individuals were considered in high risk group to develop obesity if energy expenditure was sedentary lifestyle of dental health care professionals is a major threat to the present and future health of the professionals by which the entire community could be prone to an epidemic of chronic disease.

Psychological Peculiarities of Judge Professional Activity and Decision-Making

Science.gov (United States)

Uspanov, Zholdybai T.; Turabayeva, Dana S.

2016-01-01

The article considers the psychological peculiarities of judge professional activity and decision-making, judge's mental set and requirements to ethical and moral requirements and quality. Moreover, this work offers original job analysis and competency model of judge professional activity. The authors have studied the problems concerning the…

The cost of health professionals' brain drain in Kenya

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Gbary Akpa

2006-07-01

Full Text Available Abstract Background Past attempts to estimate the cost of migration were limited to education costs only and did not include the lost returns from investment. The objectives of this study were: (i to estimate the financial cost of emigration of Kenyan doctors to the United Kingdom (UK and the United States of America (USA; (ii to estimate the financial cost of emigration of nurses to seven OECD countries (Canada, Denmark, Finland, Ireland, Portugal, UK, USA; and (iii to describe other losses from brain drain. Methods The costs of primary, secondary, medical and nursing schools were estimated in 2005. The cost information used in this study was obtained from one non-profit primary and secondary school and one public university in Kenya. The cost estimates represent unsubsidized cost. The loss incurred by Kenya through emigration was obtained by compounding the cost of educating a medical doctor and a nurse over the period between the average age of emigration (30 years and the age of retirement (62 years in recipient countries. Results The total cost of educating a single medical doctor from primary school to university is US$ 65,997; and for every doctor who emigrates, a country loses about US$ 517,931 worth of returns from investment. The total cost of educating one nurse from primary school to college of health sciences is US$ 43,180; and for every nurse that emigrates, a country loses about US$ 338,868 worth of returns from investment. Conclusion Developed countries continue to deprive Kenya of millions of dollars worth of investments embodied in her human resources for health. If the current trend of poaching of scarce human resources for health (and other professionals from Kenya is not curtailed, the chances of achieving the Millennium Development Goals would remain bleak. Such continued plunder of investments embodied in human resources contributes to further underdevelopment of Kenya and to keeping a majority of her people in the vicious

Measuring Return on Investment for Professional Development Activities: Implications for Practice.

Science.gov (United States)

Opperman, Cathleen; Liebig, Debra; Bowling, Judith; Johnson, Carol Susan; Harper, Mary

2016-01-01

What is the return on investment (ROI) for the time and resources spent for professional development activities? This is Part 2 of a two-part series to report findings and demonstrate how financial analysis of educational activities can drive decision-making. The resources consumed for professional development activities need to be identified and quantified to be able to determine the worth of such activities. This article defines terms and formulas for financial analysis for nursing professional development practitioners to use in analysis of their own programs. Three fictitious examples of common nursing professional development learning activities are provided with financial analysis. This article presents the "how to" for the busy practitioner.

Program to improve the effectiveness of education and professional activities of college students

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I.V. Vlaskina

2013-04-01

Full Text Available We describe a training program on “Psychology of effective professional activity”, realized on the basis of the Ural College of the Beauty Industry. The purpose of this discipline is to improve the effectiveness of education and professional activities of college students acquiring professions of “Human-Human” type. To improve effectiveness of education and professional activities, this program provides formation of professionally important qualities of students. The results of the program can be: students’ acquisition of knowledge required for the effective performance of professional activities (ways to prevent burnout, increase self-confidence, etc.; mastery of professional skills (planning, simulation, etc.; formation of professionally important qualities (stress, tolerance, etc.; increasing the efficiency of their professional activities.

A Comparative Analysis of Activity-Based Costing and Traditional Costing

OpenAIRE

Derya Eren Akyol; Gonca Tuncel; G. Mirac Bayhan

2007-01-01

Activity-Based Costing (ABC) which has become an important aspect of manufacturing/service organizations can be defined as a methodology that measures the cost and performance of activities, resources and cost objects. It can be considered as an alternative paradigm to traditional cost-based accounting systems. The objective of this paper is to illustrate an application of ABC method and to compare the results of ABC with traditional costing methods. The results of the application highlight t...

PERCEPTIONS OF PROFESSIONAL ACCOUNTANTS ON THE COSTS AND BENEFITS OF IMPLEMENTING IAS/IFRS IN ROMANIA

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ANDREEA PAULA DUMITRU

2014-11-01

Full Text Available This study aims to investigate the perceptions of professional accountants on the costs, benefits and implications of applying IFRS in Romania. The main results show that the benefits of implementing IFRS is ensuring greater transparency and comparability of financial information. In terms of costs, most respondents felt that the main costs is related to staff training, this being one of the factors that have caused difficulties in implementing IFRS. Regarding the quality of financial information after the adoption of standards, we conclude that it will improve considerably.

Medical students' preparedness for professional activities in early clerkships.

Science.gov (United States)

Bosch, Josefin; Maaz, Asja; Hitzblech, Tanja; Holzhausen, Ylva; Peters, Harm

2017-08-22

Sufficient preparedness is important for transitions to workplace participation and learning in clinical settings. This study aims to analyse medical students' preparedness for early clerkships using a three-dimensional, socio-cognitive, theory-based model of preparedness anchored in specific professional activities and their supervision level. Medical students from a competency-based undergraduate curriculum were surveyed about preparedness for 21 professional activities and level of perceived supervision during their early clerkships via an online questionnaire. Preparedness was operationalized by the three dimensions of confidence to carry out clerkship activities, being prepared through university teaching and coping with failure by seeking support. Factors influencing preparedness and perceived stress as outcomes were analysed through step-wise regression. Professional activities carried out by the students (n = 147; 19.0%) and their supervision levels varied. While most students reported high confidence to perform the tasks, the activity-specific analysis revealed important gaps in preparation through university teaching. Students regularly searched for support in case of difficulty. One quarter of the variance of each preparedness dimension was explained by self-efficacy, supervision quality, amount of prior clerkship experience and nature of professional activities. Preparedness contributed to predicting perceived stress. The applied three-dimensional concept of preparedness and the task-specific approach provided a detailed and meaningful view on medical students' workplace participation and experiences in early clerkships.

An Analysis Of Activity Based Costing Between Benefit And Cost For Its Implementation

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Dadan Soekardan

2015-08-01

Full Text Available This research discusses how the importance of adopting activity-based costing for the company in order to carry out its business strategy. One objective is to implement activity based costing cost efficiency by cutting costs incurred for non-value added activity. But the phenomenon shows that there are still many companies organizations are not interested in adopting the activity based costing. This article also outlines the advantages and limitations in adopting activity based costing for the company.

Teachers' Goal Orientation Profiles and Participation in Professional Development Activities

Science.gov (United States)

Kunst, Eva M.; van Woerkom, Marianne; Poell, Rob F.

2018-01-01

Participation in professional development activities is important for teachers to continuously improve their knowledge and skills. However, teachers differ in their attitude towards learning activities. This paper examined how different goal orientation profiles are related to participation in professional development activities (acquiring…

Formal and Informal Continuing Education Activities and Athletic Training Professional Practice

Science.gov (United States)

Armstrong, Kirk J.; Weidner, Thomas G.

2010-01-01

Abstract Context: Continuing education (CE) is intended to promote professional growth and, ultimately, to enhance professional practice. Objective: To determine certified athletic trainers' participation in formal (ie, approved for CE credit) and informal (ie, not approved for CE credit) CE activities and the perceived effect these activities have on professional practice with regard to improving knowledge, clinical skills and abilities, attitudes toward patient care, and patient care itself. Design: Cross-sectional study. Setting: Athletic training practice settings. Patients or Other Participants: Of a geographic, stratified random sample of 1000 athletic trainers, 427 (42.7%) completed the survey. Main Outcome Measure(s): The Survey of Formal and Informal Athletic Training Continuing Education Activities was developed and administered electronically. The survey consisted of demographic characteristics and Likert-scale items regarding CE participation and perceived effect of CE on professional practice. Internal consistency of survey items was determined using the Cronbach α (α  =  0.945). Descriptive statistics were computed for all items. An analysis of variance and dependent t tests were calculated to determine differences among respondents' demographic characteristics and their participation in, and perceived effect of, CE activities. The α level was set at .05. Results: Respondents completed more informal CE activities than formal CE activities. Participation in informal CE activities included reading athletic training journals (75.4%), whereas formal CE activities included attending a Board of Certification–approved workshop, seminar, or professional conference not conducted by the National Athletic Trainers' Association or affiliates or committees (75.6%). Informal CE activities were perceived to improve clinical skills or abilities and attitudes toward patient care. Formal CE activities were perceived to enhance knowledge. Conclusions: More

Activity – based costing method

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Èuchranová Katarína

2001-06-01

Full Text Available Activity based costing is a method of identifying and tracking the operating costs directly associated with processing items. It is the practice of focusing on some unit of output, such as a purchase order or an assembled automobile and attempting to determine its total as precisely as poccible based on the fixed and variable costs of the inputs.You use ABC to identify, quantify and analyze the various cost drivers (such as labor, materials, administrative overhead, rework. and to determine which ones are candidates for reduction.A processes any activity that accepts inputs, adds value to these inputs for customers and produces outputs for these customers. The customer may be either internal or external to the organization. Every activity within an organization comprimes one or more processes. Inputs, controls and resources are all supplied to the process.A process owner is the person responsible for performing and or controlling the activity.The direction of cost through their contact to partial activity and processes is a new modern theme today. Beginning of this method is connected with very important changes in the firm processes.ABC method is a instrument , that bring a competitive advantages for the firm.

Active Learning Promoting Student Teachers' Professional Competences in Finland and Turkey

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Niemi, Hannele; Nevgi, Anne; Aksit, Fisun

2016-01-01

This study investigates student teachers' active learning experiences in teacher education (TE) in Finnish and Turkish contexts and attempts to determine how active learning methods' impact student teachers' professional competences. Student teachers (N = 728) assessed their active learning experiences and the professional competences they…

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

Science.gov (United States)

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

2013-01-01

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

Cost-Sharing of Agricultural Technology Transfer in Nigeria: Perceptions of Farmers and Extension Professionals

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Ozor, N.; Agwu, A. E.; Chukwuone, N. A.; Madukwe, M. C.; Garforth, C. J.

2007-01-01

Cost-sharing, which involves government-farmer partnership in the funding of agricultural extension service, is one of the reforms aimed at achieving sustainable funding for extension systems. This study examined the perceptions of farmers and extension professionals on this reform agenda in Nigeria. The study was carried out in six geopolitical…

Attitudes on cost-effectiveness and equity: a cross-sectional study examining the viewpoints of medical professionals.

Science.gov (United States)

Li, David G; Wong, Gordon X; Martin, David T; Tybor, David J; Kim, Jennifer; Lasker, Jeffrey; Mitty, Roger; Salem, Deeb

2017-08-01

To determine the attitudes of physicians and trainees in regard to the roles of both cost-effectiveness and equity in clinical decision making. In this cross-sectional study, electronic surveys containing a hypothetical decision-making scenario were sent to medical professionals to select between two colon cancer screening tests for a population. Three Greater Boston academic medical institutions: Tufts University School of Medicine, Tufts Medical Centre and Lahey Hospital and Medical Centre. 819 medical students, 497 residents-in-training and 671 practising physicians were contacted electronically using institutional and organisational directories. Stratified opinions of medical providers and trainee subgroups regarding cost-effectiveness and equity. A total of 881 respondents comprising 512 medical students, 133 medical residents-in-training and 236 practising physicians completed the survey (total response rate 44.3%). Thirty-six per cent of medical students, 44% of residents-in-training and 53% of practising physicians favoured the less effective and more equitable screening test. Residents-in-training (OR 1.49, CI 1.01 to 2.21; p=0.044) and practising physicians (OR 2.12, CI 1.54 to 2.92; pmedical students. Moreover, female responders across all three cohorts favoured the more equitable screening test to a greater degree than did male responders (OR 1.70, CI 1.29 to 2.24; pmedical professionals place on equity. Among medical professionals, practising physicians appear to be more egalitarian than residents-in-training, while medical students appear to be most utilitarian and cost-effective. Meanwhile, female respondents in all three cohorts favoured the more equitable option to a greater degree than their male counterparts. Healthcare policies that trade off equity in favour of cost-effectiveness may be unacceptable to many medical professionals, especially practising physicians and women. © Article author(s) (or their employer(s) unless otherwise stated

Active Learning and Self-Regulation Enhance Student Teachers’ Professional Competences

OpenAIRE

Virtanen, Päivi; Niemi, Hannele M.; Nevgi, Anne

2017-01-01

The study identifies the relationships between active learning, student teachers’ self-regulated learning and professional competences. Further, the aim is to investigate how active learning promotes professional competences of student teachers with different self-regulation profiles. Responses from 422 student teachers to an electronic survey were analysed using statistical methods. It was found that the use of active learning methods, such as goal-oriented and intentional learning as well a...

Activity based costing the performance breakthrough

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Turney, Peter B B

1996-01-01

Activity-based costing is a method of measuring the cost and performance of activities, products and customers. It is increasingly being seen as a more accurate method of costing than conventional costing systems, which are being superseded by the fact that automation means that direct material and labour consumption is now a far less accurate means of apportioning overheads. This practical book outlines why conventional cost systems fail, before going on to cover the advantages of activity-based costing, and describing how to put the system in place successfully, and how to apply the lessons learnt quickly. The book takes the reader step-by-step through the various processes involved, from setting up the system, through its operation, to evaluation of the results.

Preliminary ITER cost and schedule estimates

International Nuclear Information System (INIS)

1990-01-01

The cost, manpower requirements, and schedule estimates for the realization of the ITER tokamak have been studied during the Conceptual Design Activities, as a result of work by the ITER Management Committee. This work was completed during the January-March, 1990 joint work session, and is presented in this report. A possible schedule shows completion of the engineering design phase in 1995, with 180 professionals, at a cost of about $250M. The construction would be completed in 2004 with a rise in professional staff to 300, and a total cost of $4900M. The machine would be operable over an 18-year period, at an annual operating cost averaging $290M. 2 figs

Operationalization Of The Professional Risks Assessment Activity

Science.gov (United States)

Ivascu, Victoria Larisa; Cirjaliu, Bianca; Draghici, Anca

2015-07-01

Professional risks assessment approach (integration of analysis and evaluation processes) is linked with the general concerns of nowadays companies for their employees' health and safety assurances, in the context of organizations sustainable development. The paper presents an approach for the operationalization of the professional risk assessment activity in companies through the implementation and use of the OnRisk platform (this have been tested in some industrial companies). The short presentation of the relevant technical reports and statistics on OSH management at the European Union level underlines the need for the development of a professional risks assessment. Finally, there have been described the designed and developed OnRisk platform as a web platform together with some case studies that have validate the created tool.

Minimizing activated carbons production cost

International Nuclear Information System (INIS)

Stavropoulos, G.G.; Zabaniotou, A.A.

2009-01-01

A detailed economic evaluation of activated carbons production process from various raw materials is undertaken using the conventional economic indices (ROI, POT, and NPV). The fundamental factors that affect production cost were taken into account. It is concluded that for an attractive investment in activated carbons production one should select the raw material with the highest product yield, adopt a chemical activation production scheme and should base product price on product-surface area (or more generally on product adsorption capacity for the adsorbate in consideration). A raw material that well meets the above-mentioned criteria is petroleum coke but others are also promising (charcoals, and carbon black). Production cost then can be optimized by determining its minimum value of cost that results from the intercept between the curves of plant capacity and raw material cost - if any. Taking into account the complexity of such a techno-economic analysis, a useful suggestion could be to start the evaluations from a plant capacity corresponding to the break-even point, i. e. the capacity at which income equals production cost. (author)

Active Learning and Self-Regulation Enhance Student Teachers' Professional Competences

Science.gov (United States)

Virtanen, Päivi; Niemi, Hannele M.; Nevgi, Anne

2017-01-01

The study identifies the relationships between active learning, student teachers' self-regulated learning and professional competences. Further, the aim is to investigate how active learning promotes professional competences of student teachers with different self-regulation profiles. Responses from 422 student teachers to an electronic survey…

STUDY OF INDICATORS OF AMYLOLYTIC ACTIVITY OF MOUTH FLUID OF DENTAL HEALTHCARE WORKERS UNDER VARIOUS CONDITIONS OF PROFESSIONAL ACTIVITY

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S. V. Melnikova

2014-06-01

Full Text Available Amylolytic activity indicators of oral liquid of dentists in different conditions of professional activity at outpatient dental care and lectures have been studied. We observed an increase in amylolytic activity of oral liquid of dentists men and women after outpatient dental care, that indicates the activation of the sympathetic-adrenal system in response to the professional stress. We also identified the gender-specific response to the α-amylase load in professional dentists: male amylolytic activity of oral fluid was higher than female. In the group of male and female dentist cadets we registered the decrease of amylolytic activity of oral fluid. The correlation analysis revealed a negative relationship between the level of α-amylase and rigidity in a group of male dentists. We suggested that male dentists reduced their adaptation to the psychosocial conditions under job stress. Keywords: dentist, professional activity, professional stress, outpatient dental care, lectures, amylolytic activity of oral fluid.

Why activity based costing (ABC) is still tagging behind the traditional costing in Malaysia?

OpenAIRE

Rasiah, Devinaga

2011-01-01

This study compares activity-based costing (ABC) model and traditional costing method in Malaysia. Activity based costing (ABC) which was developed into the manufacturing/service sectors in Malaysia. It calculates the cost and performance of activities, resources and cost objects. It can be considered as an alternative model to Traditional Cost-based accounting systems. In this study the results indicated that most operations managers believed that their present cost systems were adequate for...

The ABCs of Activity-Based Costing: A Cost Containment and Reallocation Tool.

Science.gov (United States)

Turk, Frederick J.

1992-01-01

This article describes activity-based costing (ABC) and how this tool may help management understand the costs of major activities and identify possible alternatives. Also discussed are the traditional costing systems used by higher education and ways of applying ABC to higher education. (GLR)

Teachers' Perceptions of the Quantity and Quality of Professional Development Activities in Turkey

Science.gov (United States)

Bellibas, Mehmet Sukru; Gumus, Emine

2016-01-01

Professional development for teachers has been a substantial issue in contemporary educational research and policy. Yet, opportunities for professional development activities have been very limited in Turkey. In this study, we examined Turkish teachers' involvement in professional development activities by comparing their participation with the…

Time-driven activity-based costing: a driver for provider engagement in costing activities and redesign initiatives.

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McLaughlin, Nancy; Burke, Michael A; Setlur, Nisheeta P; Niedzwiecki, Douglas R; Kaplan, Alan L; Saigal, Christopher; Mahajan, Aman; Martin, Neil A; Kaplan, Robert S

2014-11-01

To date, health care providers have devoted significant efforts to improve performance regarding patient safety and quality of care. To address the lagging involvement of health care providers in the cost component of the value equation, UCLA Health piloted the implementation of time-driven activity-based costing (TDABC). Here, the authors describe the implementation experiment, share lessons learned across the care continuum, and report how TDABC has actively engaged health care providers in costing activities and care redesign. After the selection of pilots in neurosurgery and urology and the creation of the TDABC team, multidisciplinary process mapping sessions, capacity-cost calculations, and model integration were coordinated and offered to engage care providers at each phase. Reviewing the maps for the entire episode of care, varying types of personnel involved in the delivery of care were noted: 63 for the neurosurgery pilot and 61 for the urology pilot. The average cost capacities for care coordinators, nurses, residents, and faculty were $0.70 (range $0.63-$0.75), $1.55 (range $1.28-$2.04), $0.58 (range $0.56-$0.62), and $3.54 (range $2.29-$4.52), across both pilots. After calculating the costs for material, equipment, and space, the TDABC model enabled the linking of a specific step of the care cycle (who performed the step and its duration) and its associated costs. Both pilots identified important opportunities to redesign care delivery in a costconscious fashion. The experimentation and implementation phases of the TDABC model have succeeded in engaging health care providers in process assessment and costing activities. The TDABC model proved to be a catalyzing agent for cost-conscious care redesign.

PROFESSIONAL AND NONPROFESSIONAL EVENT MANAGERS: AGENTS’ CHARACTERISTICS OF EVENT-ACTIVITIES FIELD

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Natalia Nikolaevna Startseva

2015-03-01

Full Text Available The main research question focuses on studying of the «new», non-traditional, recent forming professional group of event managers in modernRussia. This article provides the event group boundaries, its numerical and structural composition. On the basis of existing community event stereotypes, perceptions of event managers, supervisors’ event agencies and customers such the all agents included in the event activities, the author designed the image of professional and nonprofessional manager.Scientific, theoretical and practical significance of the work is leading to characterize agent-field-event activities and outline the prospects for the professional groups’ formation of event managers in modernRussia.Conceptuality and validity of the study is based on using theoretical and methodological comparative, functional and activity approaches.The obtained results can be used for further investigations in the event managers’ field and for other professional-groups, as well as useful in the study plan such as «Sociology of professions and professional groups» and «Sociology of culture and spiritual life».

[Operating cost analysis of anaesthesia: activity based costing (ABC analysis)].

Science.gov (United States)

Majstorović, Branislava M; Kastratović, Dragana A; Vučović, Dragan S; Milaković, Branko D; Miličić, Biljana R

2011-01-01

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

Applying activity-based costing to healthcare settings.

Science.gov (United States)

Canby, J B

1995-02-01

Activity-based costing (ABC) focuses on processes that drive cost. By tracing healthcare activities back to events that generate cost, a more accurate measurement of financial performance is possible. This article uses ABC principles and techniques to determine costs associated with the x-ray process in a midsized outpatient clinic. The article also provides several tips for initiating an ABC cost system for an entire healthcare organization.

Determination of chest x-ray cost using activity based costing ...

African Journals Online (AJOL)

Background: Activity based costing (ABC) is an approach to get insight of true costs and to solve accounting problems. It provides more accurate information on product cost than conventional accounting system. The purpose of this study was to identify detailed resource consumption for chest x-ray procedure. Methods: ...

Time-driven activity based costing: a comparative study with the activity based costing

Directory of Open Access Journals (Sweden)

Marina Battistella Luna

2017-06-01

Full Text Available The activity-based costing (ABC emerged in the 1980s to meet the new necessities of cost information facing companies, the result of continuous changes in the business environment. In the 2000s, a new costing method, known as time-driven activity-based costing (TDABC was introduced in order to simplify the ABC. This paper compares these methods in order to provide information to assist managers to decide which of these methods better suits the reality of their companies. Therefore, they were analyzed based on information obtained through a systematic search in the Scopus and Web of Knowledge databases, as well as papers from the annals of the Congresso Brasileiro de Custos, Congresso de Controladoria e Contabilidade da USP and Encontro Nacional de Engenharia de Produção (considering scientific papers published between 2004 and 2016. From this analysis, in most cases it was concluded that TDABC is a simpler and more practical option than ABC. However, it was also apparent that managers, before choosing a particular method, must verify whether the conditions that enable its applicability exist.

Nuclear power company activity based costing management analysis

International Nuclear Information System (INIS)

Xu Dan

2012-01-01

With Nuclear Energy Industry development, Nuclear Power Company has the continual promoting stress of inner management to the sustainable marketing operation development. In view of this, it is very imminence that Nuclear Power Company should promote the cost management levels and built the nuclear safety based lower cost competitive advantage. Activity based costing management (ABCM) transfer the cost management emphases from the 'product' to the 'activity' using the value chain analysis methods, cost driver analysis methods and so on. According to the analysis of the detail activities and the value chains, cancel the unnecessary activity, low down the resource consuming of the necessary activity, and manage the cost from the source, achieve the purpose of reducing cost, boosting efficiency and realizing the management value. It gets the conclusion from the detail analysis with the nuclear power company procedure and activity, and also with the selection to 'pieces analysis' of the important cost related project in the nuclear power company. The conclusion is that the activities of the nuclear power company has the obviously performance. It can use the management of ABC method. And with the management of the procedure and activity, it is helpful to realize the nuclear safety based low cost competitive advantage in the nuclear power company. (author)

A new costing model in hospital management: time-driven activity-based costing system.

Science.gov (United States)

Öker, Figen; Özyapıcı, Hasan

2013-01-01

Traditional cost systems cause cost distortions because they cannot meet the requirements of today's businesses. Therefore, a new and more effective cost system is needed. Consequently, time-driven activity-based costing system has emerged. The unit cost of supplying capacity and the time needed to perform an activity are the only 2 factors considered by the system. Furthermore, this system determines unused capacity by considering practical capacity. The purpose of this article is to emphasize the efficiency of the time-driven activity-based costing system and to display how it can be applied in a health care institution. A case study was conducted in a private hospital in Cyprus. Interviews and direct observations were used to collect the data. The case study revealed that the cost of unused capacity is allocated to both open and laparoscopic (closed) surgeries. Thus, by using the time-driven activity-based costing system, managers should eliminate the cost of unused capacity so as to obtain better results. Based on the results of the study, hospital management is better able to understand the costs of different surgeries. In addition, managers can easily notice the cost of unused capacity and decide how many employees to be dismissed or directed to other productive areas.

Evaluation of activity-based costing versus resource-based relative value costing.

Science.gov (United States)

Berlin, Mark F; Smith, Tommy H

2004-01-01

Activity-based costing (ABC) and relative value units costing (RVU) are two approaches that a practice manager can use to determine the cost of physician services. Each costing approach has features that provide distinction as well as differentiation in the cost estimates that are estimated. This paper will provide cost estimates under each approach along with cost estimates under a hybrid approach that merges features from each costing approach known as the ABC-RVU costing technique. A comparison of the results will be provided.

A Modern Costing System: Activity Based Costing and An Application On A Textile Company

OpenAIRE

Titiz, İsmet; Altunay, Mehmet Akif

2012-01-01

The aim of this study is understanding Activity Based Costing which is one of the systems of modern cost approaches. Main concepts about activity based costing is defined and development of the system is identified. In the last part, an application about the activity based costing system in a textile company is explained and the results are analyzed.

Disruptive Technology: Saving Money and Inspiring Engagement in Professional Staff.

Science.gov (United States)

McPherson, Penne; Talbot, Elizabeth

Competent, efficient, and cost-effective delivery of professional development is a challenge in health care. Collaboration of teaching methodologies with academia and acute care offers fresh perspectives and delivery methods that can facilitate optimal outcomes. One multihospital system introduced the academic "flipped classroom" model to its acute care setting and integrated it into professional development requirements. The concept of the flipped classroom requires independent student engagement prior to classroom activities versus the traditional classroom lecture model. Results realized a cost savings in 2 years of $28,737 in addition to positive employee engagement.

Teachers’ perceptions of the quantity and quality of professional development activities in Turkey

Directory of Open Access Journals (Sweden)

Mehmet Sukru Bellibas

2016-12-01

Full Text Available Professional development for teachers has been a substantial issue in contemporary educational research and policy. Yet, opportunities for professional development activities have been very limited in Turkey. In this study, we examined Turkish teachers’ involvement in professional development activities by comparing their participation with the level of participation in top-performing countries in the Trends in International Mathematics and Science Study 2011, including Singapore, South Korea, Hong Kong, Taiwan, and Japan. Then, we also conducted face-to-face interviews with 13 Turkish mathematics and science teachers in order to explore their views about the current professional development opportunities for teachers in Turkey. The results of this study indicate that, when compared with teachers from Turkey, a larger proportion of teachers in the top-ranking countries participated in professional development activities in most of the sub-categories of professional development in both mathematics and science. In line with this finding, results of the qualitative analysis suggest that most of the teachers in Turkey are not happy with the quantity of professional development activities available to them. In addition, teachers believe that the quality of professional development provided to teachers is low in terms of its connection to the practice of teaching. This situation might hinder teachers’ performance and negatively impact student achievement in Turkey.

The Influence Of Costs Accounting And Professional Accountant On The Training Of Sales Price Of Micro And Small Enterprises In Porto Velho City

Directory of Open Access Journals (Sweden)

César Licório

2016-06-01

Full Text Available The aim of this paper is to identify the contribution of cost accounting and professional accountant, as a competitive advantage in the formation of the selling price of micro and small enterprises in Porto Velho city. The methodology used for the preparation of this work was a survey, of course, literature, descriptive and qualitative, as well as a field study using questionnaire. Starting from the following problem: in a globalized economy, with such aggressive pricing, which the importance of cost accounting and the advice of a professional accountant in the formation of the selling price? This research is justified in the increasingly competitive market, such as the Old Port, where any detail can bring a great advantage in the bottom line. The main results identified show that the vast majority of micro and small entrepreneurs of Porto Velho do not use cost accounting, nor the aid of a counter, a qualified professional with the necessary techniques to support the formation of their prices so they do not incur errors that bring you losses also do not use the advantage of the information that the cost accounting features for decision making. In a globalized economy, specifically in a growing market as the Porto Velho any detail can make the difference between success and failure of a micro and small business, cost accounting becomes an increasingly necessary tool, and it is undeniable the contribution that the counter as specialized professional can bring to the manager has grounds to form their prices, deciding marketing strategies, and control costs.

Activity- Based Costing: An Application In The Olive Sector

OpenAIRE

Bekçioğlu, Selim; Gürel, Eymen; Kızılyalçın, D. Ali

2014-01-01

The purpose of the study named as “The Activity Based Costing: An Application in the Olive Sector” is the implementation of activity based costing in olive sector and the statement of the differences as regards to the traditional costing. The accepted basic hypothesis in the thesis is that the activity-based costing provides more accurate cost information than the traditional costing process. In this study initially comprehensive information about activity based costing is given and after th...

[Analysis of cost and efficiency of a medical nursing unit using time-driven activity-based costing].

Science.gov (United States)

Lim, Ji Young; Kim, Mi Ja; Park, Chang Gi

2011-08-01

Time-driven activity-based costing was applied to analyze the nursing activity cost and efficiency of a medical unit. Data were collected at a medical unit of a general hospital. Nursing activities were measured using a nursing activities inventory and classified as 6 domains using Easley-Storfjell Instrument. Descriptive statistics were used to identify general characteristics of the unit, nursing activities and activity time, and stochastic frontier model was adopted to estimate true activity time. The average efficiency of the medical unit using theoretical resource capacity was 77%, however the efficiency using practical resource capacity was 96%. According to these results, the portion of non-added value time was estimated 23% and 4% each. The sums of total nursing activity costs were estimated 109,860,977 won in traditional activity-based costing and 84,427,126 won in time-driven activity-based costing. The difference in the two cost calculating methods was 25,433,851 won. These results indicate that the time-driven activity-based costing provides useful and more realistic information about the efficiency of unit operation compared to traditional activity-based costing. So time-driven activity-based costing is recommended as a performance evaluation framework for nursing departments based on cost management.

Calculation of the Cost of an Adequate Education in Kentucky: A Professional Judgment Approach

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Deborah A. Verstegen

2004-02-01

Full Text Available What is an adequate education and how much does it cost? In 1989, Kentucky’s State Supreme Court found the entire system of education unconstitutional-“all of its parts and parcels”. The Court called for all children to have access to an adequate education, one that is uniform and has as its goal the development of seven capacities, including: (i “sufficient oral and written communication skills to enable students to function in a complex and rapidly changing civilization . . . .and (vii sufficient levels of academic or vocational skills to enable public school students to compete favorably with their counterparts in surrounding states, in academics or in the job market”. Now, over a decade later, key questions remain regarding whether these objectives have been fulfilled. This research is designed to calculate the cost of an adequate education by aligning resources to State standards, laws and objectives, using a professional judgment approach. Seven focus groups were convened for this purpose and the scholarly literature was reviewed to provide multiple inputs into study findings. The study produced a per pupil base cost for each of three prototype school districts and an total statewide cost, with the funding gap between existing revenue and the revenue needed for current operations of $1.097 billion per year (2001-02. Additional key resource requirements needed to achieve an adequate education, identified by professional judgment panels, include: (1 extending the school year for students and teachers, (2 adding voluntary half-day preschool for three and four year olds, and (3 raising teacher salaries. This increases the funding gap to $1.23 billion and suggests that significant new funding is required over time if the Commonwealth of Kentucky is to provide an adequate and equitable education of high quality for all children and youth as directed by the State Supreme Court.

Moving toward Teamwork through Professional Development Activities

Science.gov (United States)

Fitzgerald, Meghan M.; Theilheimer, Rachel

2013-01-01

This qualitative study of three Head Start Centers analyzed surveys, interviews, and focus group data to determine how education coordinators, teachers, and teacher assistants believed professional development activities could support teamwork at their centers. The researchers sorted data related to teamwork into four categories: knowledge and…

Applying Activity Based Costing (ABC) Method to Calculate Cost Price in Hospital and Remedy Services.

Science.gov (United States)

Rajabi, A; Dabiri, A

2012-01-01

Activity Based Costing (ABC) is one of the new methods began appearing as a costing methodology in the 1990's. It calculates cost price by determining the usage of resources. In this study, ABC method was used for calculating cost price of remedial services in hospitals. To apply ABC method, Shahid Faghihi Hospital was selected. First, hospital units were divided into three main departments: administrative, diagnostic, and hospitalized. Second, activity centers were defined by the activity analysis method. Third, costs of administrative activity centers were allocated into diagnostic and operational departments based on the cost driver. Finally, with regard to the usage of cost objectives from services of activity centers, the cost price of medical services was calculated. The cost price from ABC method significantly differs from tariff method. In addition, high amount of indirect costs in the hospital indicates that capacities of resources are not used properly. Cost price of remedial services with tariff method is not properly calculated when compared with ABC method. ABC calculates cost price by applying suitable mechanisms but tariff method is based on the fixed price. In addition, ABC represents useful information about the amount and combination of cost price services.

Entrustable Professional Activities for Pathology: Recommendations From the College of American Pathologists Graduate Medical Education Committee.

Science.gov (United States)

McCloskey, Cindy B; Domen, Ronald E; Conran, Richard M; Hoffman, Robert D; Post, Miriam D; Brissette, Mark D; Gratzinger, Dita A; Raciti, Patricia M; Cohen, David A; Roberts, Cory A; Rojiani, Amyn M; Kong, Christina S; Peterson, Jo Elle G; Johnson, Kristen; Plath, Sue; Powell, Suzanne Zein-Eldin

2017-01-01

Competency-based medical education has evolved over the past decades to include the Accreditation Council for Graduate Medical Education Accreditation System of resident evaluation based on the Milestones project. Entrustable professional activities represent another means to determine learner proficiency and evaluate educational outcomes in the workplace and training environment. The objective of this project was to develop entrustable professional activities for pathology graduate medical education encompassing primary anatomic and clinical pathology residency training. The Graduate Medical Education Committee of the College of American Pathologists met over the course of 2 years to identify and define entrustable professional activities for pathology graduate medical education. Nineteen entrustable professional activities were developed, including 7 for anatomic pathology, 4 for clinical pathology, and 8 that apply to both disciplines with 5 of these concerning laboratory management. The content defined for each entrustable professional activity includes the entrustable professional activity title, a description of the knowledge and skills required for competent performance, mapping to relevant Accreditation Council for Graduate Medical Education Milestone subcompetencies, and general assessment methods. Many critical activities that define the practice of pathology fit well within the entrustable professional activity model. The entrustable professional activities outlined by the Graduate Medical Education Committee are meant to provide an initial framework for the development of entrustable professional activity-related assessment and curricular tools for pathology residency training.

[Educational model to develop trustworthy professional activities].

Science.gov (United States)

Hamui-Sutton, Alicia; Varela-Ruiz, Margarita; Ortiz-Montalvo, Armando; Torruco-García, Uri

2015-01-01

The reorganization of the national health system (SNS), enforces reflection and transformation on medical education in clinical contexts. The study presents an educational model to develop entrusted professionals activities (MEDAPROC) to train human resources in health with reliable knowledge, skills and attitudes to work in the shifting scenario of the SNS. The paper discusses international and national documents on skills in medicine. Based on the analysis of 8 domains, 50 skills and 13 entrusted professional activities (RPA) proposed by the Association of the American Medical College (AAMC) we propose a curriculum design, with the example of the undergraduate program of Gynecology and Obstetrics, with the intention to advance to internship and residency in a continuum that marks milestones and clinical practices. The pedagogical design of MEDAPROC was developed within three areas: 1) proposal of the AAMC; 2) curricular content of programs in pre and postgraduate education 3) organization of the daily agenda with academic mechanisms to develop the competencies, cover program items and develop clinical practice in deliberate learning activities, as well as milestones. The MEDAPROC offers versatility, student mobility and curricular flexibility in a system planed by academic units in diverse clinical settings.

A REDUNDANT GNSS-INS LOW-COST UAV NAVIGATION SOLUTION FOR PROFESSIONAL APPLICATIONS

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J. Navarro

2015-08-01

Full Text Available This paper presents the current results for the FP7 GINSEC project. Its goal is to build a pre-commercial prototype of a low-cost, accurate and reliable system for the professional UAV market. Low-cost, in this context, stands for the use of sensors in the most affordable segment of the market, especially MEMS IMUs and GNSS receivers. Reliability applies to the ability of the autopilot to cope with situations where unfavourable GNSS reception conditions or strong electromagnetic fields make the computation of the position and / or attitude of the UAV difficult. Professional and accurate mean that, at least using post-processing techniques as PPP, it will be possible to reach cm-level precisions that open the door to a range of applications demanding high levels of quality in positioning, as precision agriculture or mapping. To achieve such goal, a rigorous sensor error modelling approach, the use of redundant IMUs and a dual-GNSS receiver setup, together with close-coupling techniques and an extended Kalman filter with self-analysis capabilities have been used. Although the project is not yet complete, the results obtained up to now prove the feasibility of the aforementioned goal, especially in those aspects related to position determination. Research work is still undergoing to estimate the heading using a dual-GNNS receiver setup; preliminary results prove the validity of this approach for relatively long baselines, although positive results are expected when these are shorter than 1 m – which is a necessary requisite for small-sized UAVs.

a Redundant Gnss-Ins Low-Cost Uav Navigation Solution for Professional Applications

Science.gov (United States)

Navarro, J.; Parés, M. E.; Colomina, I.; Bianchi, G.; Pluchino, S.; Baddour, R.; Consoli, A.; Ayadi, J.; Gameiro, A.; Sekkas, O.; Tsetsos, V.; Gatsos, T.; Navoni, R.

2015-08-01

This paper presents the current results for the FP7 GINSEC project. Its goal is to build a pre-commercial prototype of a low-cost, accurate and reliable system for the professional UAV market. Low-cost, in this context, stands for the use of sensors in the most affordable segment of the market, especially MEMS IMUs and GNSS receivers. Reliability applies to the ability of the autopilot to cope with situations where unfavourable GNSS reception conditions or strong electromagnetic fields make the computation of the position and / or attitude of the UAV difficult. Professional and accurate mean that, at least using post-processing techniques as PPP, it will be possible to reach cm-level precisions that open the door to a range of applications demanding high levels of quality in positioning, as precision agriculture or mapping. To achieve such goal, a rigorous sensor error modelling approach, the use of redundant IMUs and a dual-GNSS receiver setup, together with close-coupling techniques and an extended Kalman filter with self-analysis capabilities have been used. Although the project is not yet complete, the results obtained up to now prove the feasibility of the aforementioned goal, especially in those aspects related to position determination. Research work is still undergoing to estimate the heading using a dual-GNNS receiver setup; preliminary results prove the validity of this approach for relatively long baselines, although positive results are expected when these are shorter than 1 m - which is a necessary requisite for small-sized UAVs.

Activity-Based Costing Systems for Higher Education.

Science.gov (United States)

Day, Dennis H.

1993-01-01

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

Application of the Activity-Based Costing Method for Unit-Cost Calculation in a Hospital

Science.gov (United States)

Javid, Mahdi; Hadian, Mohammad; Ghaderi, Hossein; Ghaffari, Shahram; Salehi, Masoud

2016-01-01

Background: Choosing an appropriate accounting system for hospital has always been a challenge for hospital managers. Traditional cost system (TCS) causes cost distortions in hospital. Activity-based costing (ABC) method is a new and more effective cost system. Objective: This study aimed to compare ABC with TCS method in calculating the unit cost of medical services and to assess its applicability in Kashani Hospital, Shahrekord City, Iran. Methods: This cross-sectional study was performed on accounting data of Kashani Hospital in 2013. Data on accounting reports of 2012 and other relevant sources at the end of 2012 were included. To apply ABC method, the hospital was divided into several cost centers and five cost categories were defined: wage, equipment, space, material, and overhead costs. Then activity centers were defined. ABC method was performed into two phases. First, the total costs of cost centers were assigned to activities by using related cost factors. Then the costs of activities were divided to cost objects by using cost drivers. After determining the cost of objects, the cost price of medical services was calculated and compared with those obtained from TCS. Results: The Kashani Hospital had 81 physicians, 306 nurses, and 328 beds with the mean occupancy rate of 67.4% during 2012. Unit cost of medical services, cost price of occupancy bed per day, and cost per outpatient service were calculated. The total unit costs by ABC and TCS were respectively 187.95 and 137.70 USD, showing 50.34 USD more unit cost by ABC method. ABC method represented more accurate information on the major cost components. Conclusion: By utilizing ABC, hospital managers have a valuable accounting system that provides a true insight into the organizational costs of their department. PMID:26234974

Application of the Activity-Based Costing Method for Unit-Cost Calculation in a Hospital.

Science.gov (United States)

Javid, Mahdi; Hadian, Mohammad; Ghaderi, Hossein; Ghaffari, Shahram; Salehi, Masoud

2015-05-17

Choosing an appropriate accounting system for hospital has always been a challenge for hospital managers. Traditional cost system (TCS) causes cost distortions in hospital. Activity-based costing (ABC) method is a new and more effective cost system. This study aimed to compare ABC with TCS method in calculating the unit cost of medical services and to assess its applicability in Kashani Hospital, Shahrekord City, Iran.‎ This cross-sectional study was performed on accounting data of Kashani Hospital in 2013. Data on accounting reports of 2012 and other relevant sources at the end of 2012 were included. To apply ABC method, the hospital was divided into several cost centers and five cost categories were defined: wage, equipment, space, material, and overhead costs. Then activity centers were defined. ABC method was performed into two phases. First, the total costs of cost centers were assigned to activities by using related cost factors. Then the costs of activities were divided to cost objects by using cost drivers. After determining the cost of objects, the cost price of medical services was calculated and compared with those obtained from TCS.‎ The Kashani Hospital had 81 physicians, 306 nurses, and 328 beds with the mean occupancy rate of 67.4% during 2012. Unit cost of medical services, cost price of occupancy bed per day, and cost per outpatient service were calculated. The total unit costs by ABC and TCS were respectively 187.95 and 137.70 USD, showing 50.34 USD more unit cost by ABC method. ABC method represented more accurate information on the major cost components. By utilizing ABC, hospital managers have a valuable accounting system that provides a true insight into the organizational costs of their department.

Cost Analysis of Prenatal Care Using the Activity-Based Costing Model: A Pilot Study

Science.gov (United States)

Gesse, Theresa; Golembeski, Susan; Potter, Jonell

1999-01-01

The cost of prenatal care in a private nurse-midwifery practice was examined using the activity-based costing system. Findings suggest that the activities of the nurse-midwife (the health care provider) constitute the major cost driver of this practice and that the model of care and associated, time-related activities influence the cost. This pilot study information will be used in the development of a comparative study of prenatal care, client education, and self care. PMID:22945985

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

Science.gov (United States)

Gesse, T; Golembeski, S; Potter, J

1999-01-01

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

Peranan Metode Activity Based Costing Dalam Menentukan Cost of Goods Manufactured

OpenAIRE

Martusa, Riki; Darma, Stephanus Ryan; Carolina, Verani

2011-01-01

The purpose of this research is to know production process of a textile company in Bandung and to analyze the comparison between cost of goods manufactured calculation methods, that applied in the company (traditional costing method) and Activity Based Costing (ABC) method. The obatained data was performed monthly during the year 2009. Based on analysis result, Cost Of Goods Manufactured calculation for unpattern material using ABC method resulted the Cost Of Goods Manufactured that is lower ...

Entrustable professional activity (EPA) reshapes the practice of specialist training.

Science.gov (United States)

Niemi-Murola, Leila

In addition to medical expertise, competence-based medical training comprises communication and collaboration skills, professionalism, and leadership skills. Continuous feedback is essential for learning and development, and feedback only from the medical specialist examination taken in the end of training does not ensure thorough specialist training. Entrustable professional activity (EPA) is a unit of professional practice, defined as tasks or responsibilities typical of the specialty. EPA translates competence-based training into manageable and meaningful entities and provides tools for the evaluation of medical competence.

Enerplan, Professional association of solar energy - activity report 2007. Network of solar energy professionals in France

International Nuclear Information System (INIS)

2008-01-01

Enerplan is the French union of solar energy professionals. Created in 1983, its social purpose is the study and defense of the rights and of the material and moral interests of its members. Enerplan structures its action through two poles representing members' activities: 'solar energy and building' where topics about heat and electricity generation in relation with buildings are treated, and 'photovoltaic energy' where topics specific to big solar power plants are considered. Thanks to the collaborative participation of its members, both poles allow Enerplan union to be source of proposals to develop solar energy in France. As an active interface between professionals and institutions, Enerplan includes in its membership: industrialists, plant makers, engineering consultants, installers, associations, energy suppliers etc, from small-medium size companies to big groups. This document presents Enerplan's activities in 2007 (public relations, lobbying, meetings and conferences, promotional activities, collaborations, projects..)

[Psychophysiological support for the professional activities of servicemen].

Science.gov (United States)

Pogodin, Iu I; Novikov, V S; Bochenkov, A A

1998-11-01

Optimal solution of the personnel replenishment problem, the necessity of training and education process improvement in the training centers and schools, the outcome of social, psychological and medical measures greatly depend on the overall physical and mental health state of the servicemen and their professional training quality. On the basis of their long standing experience the authors discuss the traits of the psychophysiological maintenance of the military professional activities of servicemen, in particular--the methodology and theory of professional psychological selection, the importance of body functional indications for the estimation of the fighting capabilities of military units. They examine some prospects for the psychophysiological expertise in the promotion procedures of commanding officers and make a suggestion that psychophysiological maintenance in the Armed Forces would increase its combat capabilities and help to avoid some negative effects in military groups.

Enerplan, Professional association of solar energy - activity report 2006

International Nuclear Information System (INIS)

2007-01-01

Enerplan is the French union of solar energy professionals. Created in 1983, its social purpose is the study and defense of the rights and of the material and moral interests of its members. Enerplan structures its action through two poles representing members' activities: 'solar energy and building' where topics about heat and electricity generation in relation with buildings are treated, and 'photovoltaic energy' where topics specific to big solar power plants are considered. Thanks to the collaborative participation of its members, both poles allow Enerplan union to be source of proposals to develop solar energy in France. As an active interface between professionals and institutions, Enerplan includes in its membership: industrialists, plant makers, engineering consultants, installers, associations, energy suppliers etc, from small-medium size companies to big groups. This document presents Enerplan's activities in 2006 (public relations, lobbying, meetings and conferences, promotional activities, collaborations, projects..)

Employees with mental illness – Possibilities and barriers in professional activity

Directory of Open Access Journals (Sweden)

Anna Cybula-Fujiwara

2015-02-01

Full Text Available In Poland patients with psychiatric problems form a large group; in 2010 there were almost 1.5 million people for whom outpatient psychiatric care was provided, whereas approximately 200 thousand ill individuals were treated in 24-h psychiatric wards. Only 17% of the mentally disabled are professionally active. The results of many researches show that despite the detrimental influence of mental disorders on the employment (e.g., lower productivity, absenteeism, presenteism, increased risk of accidents at the workplace, professional activity can play a key role in the stabilization of the mental state, it can also help in disease recovery. People with mental disorders are a social group that is at the higher risk of exclusion from the job market. The opinion prevailing among employers is that mentally ill individuals have decreased ability to conduct professional activity, and social attitudes towards them tend to be based on marking and stigmatizing. This review tackles the advantages of working during the illness, barriers which people with mental disorders face on the job market when they want to either start or continue work, and professional functioning of people with diagnosed depression (e.g., affective disorders and schizophrenia (representing psychotic disorders. The analysis of existing data show that to improve the situation of mentally ill people present on the job market close cooperation between the representatives of various medical specializations is necessary, as well as their active participation in the process of social and professional rehabilitation of people affected by mental disorders. Med Pr 2015;66(1:57–69

Filmless versus film-based systems in radiographic examination costs: an activity-based costing method

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Sase Yuji

2011-09-01

Full Text Available Abstract Background Since the shift from a radiographic film-based system to that of a filmless system, the change in radiographic examination costs and costs structure have been undetermined. The activity-based costing (ABC method measures the cost and performance of activities, resources, and cost objects. The purpose of this study is to identify the cost structure of a radiographic examination comparing a filmless system to that of a film-based system using the ABC method. Methods We calculated the costs of radiographic examinations for both a filmless and a film-based system, and assessed the costs or cost components by simulating radiographic examinations in a health clinic. The cost objects of the radiographic examinations included lumbar (six views, knee (three views, wrist (two views, and other. Indirect costs were allocated to cost objects using the ABC method. Results The costs of a radiographic examination using a filmless system are as follows: lumbar 2,085 yen; knee 1,599 yen; wrist 1,165 yen; and other 1,641 yen. The costs for a film-based system are: lumbar 3,407 yen; knee 2,257 yen; wrist 1,602 yen; and other 2,521 yen. The primary activities were "calling patient," "explanation of scan," "take photographs," and "aftercare" for both filmless and film-based systems. The cost of these activities cost represented 36.0% of the total cost for a filmless system and 23.6% of a film-based system. Conclusions The costs of radiographic examinations using a filmless system and a film-based system were calculated using the ABC method. Our results provide clear evidence that the filmless system is more effective than the film-based system in providing greater value services directly to patients.

Filmless versus film-based systems in radiographic examination costs: an activity-based costing method.

Science.gov (United States)

Muto, Hiroshi; Tani, Yuji; Suzuki, Shigemasa; Yokooka, Yuki; Abe, Tamotsu; Sase, Yuji; Terashita, Takayoshi; Ogasawara, Katsuhiko

2011-09-30

Since the shift from a radiographic film-based system to that of a filmless system, the change in radiographic examination costs and costs structure have been undetermined. The activity-based costing (ABC) method measures the cost and performance of activities, resources, and cost objects. The purpose of this study is to identify the cost structure of a radiographic examination comparing a filmless system to that of a film-based system using the ABC method. We calculated the costs of radiographic examinations for both a filmless and a film-based system, and assessed the costs or cost components by simulating radiographic examinations in a health clinic. The cost objects of the radiographic examinations included lumbar (six views), knee (three views), wrist (two views), and other. Indirect costs were allocated to cost objects using the ABC method. The costs of a radiographic examination using a filmless system are as follows: lumbar 2,085 yen; knee 1,599 yen; wrist 1,165 yen; and other 1,641 yen. The costs for a film-based system are: lumbar 3,407 yen; knee 2,257 yen; wrist 1,602 yen; and other 2,521 yen. The primary activities were "calling patient," "explanation of scan," "take photographs," and "aftercare" for both filmless and film-based systems. The cost of these activities cost represented 36.0% of the total cost for a filmless system and 23.6% of a film-based system. The costs of radiographic examinations using a filmless system and a film-based system were calculated using the ABC method. Our results provide clear evidence that the filmless system is more effective than the film-based system in providing greater value services directly to patients.

[Relating costs to activities in hospitals. Use of internal cost accounting].

Science.gov (United States)

Stavem, K

1995-01-10

During the last few years hospital cost accounting has become widespread in many countries, in parallel with increasing cost pressure, greater competition and new financing schemes. Cost accounting has been used in the manufacturing industry for many years. Costs can be related to activities and production, e.g. by the costing of procedures, episodes of care and other internally defined cost objectives. Norwegian hospitals have lagged behind in the adoption of cost accounting. They ought to act quickly if they want to be prepared for possible changes in health care financing. The benefits can be considerable to a hospital operating in a rapidly changing health care environment.

NASA Education Activity Training (NEAT): Professional Development for Montana K-12 Teachers

Science.gov (United States)

Williamson, Kathryn; McKenzie, D.; Des Jardins, A.; Key, J.; Kanode, C.; Willoughby, S.

2012-05-01

Piloted during the 2011-2012 academic year, the NASA Education Activity Training (NEAT) teacher workshop program has introduced five solar astronomy and space weather activities to over forty Montana K-12 teachers. Because many Montana schools are geographically isolated (40% of Montana students live more than 50 miles from a city) and/or serve traditionally underrepresented groups (primarily Native Americans), professional development for teachers can be costly and time consuming. However, with funding shared by the Atmospheric Imaging Assembly EPO team and the Montana Space Grant Consortium, graduate student specialists are able to host the two-hour NEAT workshops on-site at the schools free of charge, and participating teachers earn two continuing education credits. Leveraging the existing catalogue of research-based NASA activities, the featured NEAT activities were chosen for their ease-of-use and applicability to Montana science standards. These include three advanced activities for older students, such as a paper plate activity for the June 5th, 2012 Transit of Venus, Kinesthetic Astronomy, and the Herschel Infrared experiment, along with two simpler activities for the younger students, such as Solar Cookies and the Electromagnetic War card game. Feedback surveys show that NEAT workshop participants were interested and engaged in the activities and planned on using the activities in their classrooms. With such positive responses, the NEAT program has been a huge success and can serve as a model for other institutions looking to increase their space public outreach and education.

Activity based costing (ABC Method

Directory of Open Access Journals (Sweden)

Prof. Ph.D. Saveta Tudorache

2008-05-01

Full Text Available In the present paper the need and advantages are presented of using the Activity BasedCosting method, need arising from the need of solving the information pertinence issue. This issue has occurreddue to the limitation of classic methods in this field, limitation also reflected by the disadvantages ofsuch classic methods in establishing complete costs.

IMPLEMENTATION OF ACTIVITY BASED ANALYSIS METHOD COSTING SYSTEM IN PRICING COST OF ROOMS IN HOTEL DYNASTY MAKASSAR

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Muh Nur Hatta

2017-06-01

Full Text Available The purpose of this study is to fulfill one of the final project now where Thesis research was held in April to June, 2016. This study aims to know the differences in the calculation of the cost of the room by using a conventional system using activity-based costing (ABC system. method analysis is using descriptive method of analysis of the cost of the hotel this time, set the conventional method and then comparing the cost of a hotel room based activity based result costing. study showed that of calculating the cost of a hotel room by using activity based costing, when compared with the cost of hotel rooms used by the activity based costing Dynasty then give the results in standard rooms, deluxe, suites and family give results the calculation of which is smaller than the cost of the rooms which have been determined by the hotel management. That is, with the difference in price for a Standard room IDR. 58024.84. For a Deluxe room IDR. 175,411.58. For room Suite IDR. 99. 034,88. Family rooms and for IDR. 100,045.60. While in the room Executive Suite / Pent House Activity Based Costing calculation result is greater than the cost of the rooms which have been determined by the hotel management. That is, with the difference amounting to IDR. 368,096.17. The difference in price is due to the method of Activity Based Costing,The overhead on each product is charged to a lot of cost driver. Thus, in the Activity Based Costing method is able to allocate activity costs to each room is right by the consumption of each activity.

A compilation of energy costs of physical activities.

Science.gov (United States)

Vaz, Mario; Karaolis, Nadine; Draper, Alizon; Shetty, Prakash

2005-10-01

There were two objectives: first, to review the existing data on energy costs of specified activities in the light of the recommendations made by the Joint Food and Agriculture Organization/World Health Organization/United Nations University (FAO/WHO/UNU) Expert Consultation of 1985. Second, to compile existing data on the energy costs of physical activities for an updated annexure of the current Expert Consultation on Energy and Protein Requirements. Electronic and manual search of the literature (predominantly English) to obtain published data on the energy costs of physical activities. The majority of the data prior to 1955 were obtained using an earlier compilation of Passmore and Durnin. Energy costs were expressed as physical activity ratio (PAR); the energy cost of the activity divided by either the measured or predicted basal metabolic rate (BMR). The compilation provides PARs for an expanded range of activities that include general personal activities, transport, domestic chores, occupational activities, sports and other recreational activities for men and women, separately, where available. The present compilation is largely in agreement with the 1985 compilation, for activities that are common to both compilations. The present compilation has been based on the need to provide data on adults for a wide spectrum of human activity. There are, however, lacunae in the available data for many activities, between genders, across age groups and in various physiological states.

Teachers’ goal orientation profiles and participation in professional development activities

NARCIS (Netherlands)

Kunst, E.M.; van Woerkom, M.; Poell, R.F.

2018-01-01

Participation in professional development activities is important for teachers to continuously improve their knowledge and skills. However, teachers differ in their attitude towards learning activities. This paper examined how different goal orientation profiles are related to participation in

IVF cycle cost estimation using Activity Based Costing and Monte Carlo simulation.

Science.gov (United States)

Cassettari, Lucia; Mosca, Marco; Mosca, Roberto; Rolando, Fabio; Costa, Mauro; Pisaturo, Valerio

2016-03-01

The Authors present a new methodological approach in stochastic regime to determine the actual costs of an healthcare process. The paper specifically shows the application of the methodology for the determination of the cost of an Assisted reproductive technology (ART) treatment in Italy. The reason of this research comes from the fact that deterministic regime is inadequate to implement an accurate estimate of the cost of this particular treatment. In fact the durations of the different activities involved are unfixed and described by means of frequency distributions. Hence the need to determine in addition to the mean value of the cost, the interval within which it is intended to vary with a known confidence level. Consequently the cost obtained for each type of cycle investigated (in vitro fertilization and embryo transfer with or without intracytoplasmic sperm injection), shows tolerance intervals around the mean value sufficiently restricted as to make the data obtained statistically robust and therefore usable also as reference for any benchmark with other Countries. It should be noted that under a methodological point of view the approach was rigorous. In fact it was used both the technique of Activity Based Costing for determining the cost of individual activities of the process both the Monte Carlo simulation, with control of experimental error, for the construction of the tolerance intervals on the final result.

Journaling: An Effective Approach to Professional Development For Reflective Teachers

Institute of Scientific and Technical Information of China (English)

Wang Peng

2008-01-01

As a new curriculum reform program was put forward in China,higher standards for teachers were given that teachers must have a potential of reflective development.Continuing and effective professional development is a common concern of most teachers and professional educators.Effective professional development usually means that not only does it have immediate impact on the work of the professional educator,but it has a long lasting impact.Unfortunately,such effective professional development activities are rare and,in turn,costly to the organization.The purpose of this paper is to demonstrate a form of effective professional development which is not only economical but effective.That is the reflective journal.This article analyzes the application of Journal writing from these aspects of the definition,content and the procedures.

Professional-applied pedagogical teaching of junior school future teachers to working activity.

Directory of Open Access Journals (Sweden)

Kozhevnikova L.K.

2012-03-01

Full Text Available A purpose of work is determination of maintenance and most meaningful features of activity of teachers of initial classes in the after hours forms of work with students on a section «physical culture». The program is presented professionally-applied preparations and directions of forming professional readiness of students to their future professional activity. 323 students of pedagogical faculty and 253 students - future teachers of initial classes took part in the questionnaire questioning. The most essential sides of preparation of students are selected: motivation, awareness of the future profession as a process of decision of pedagogical tasks, independent participating in the real process of teaching.

Factors influencing nurse participation in continuing professional development activities : Survey results from the Netherlands

NARCIS (Netherlands)

Brekelmans, G.A.; Maassen, S.; Poell, R.F.; Weststrate, J.; Geurdes, E.

2016-01-01

Background Professionals are individually responsible for planning and carrying out continuing professional development (CPD) activities, ensuring their relevance to current practice and career development. The key factors that encourage nurses to undertake CPD activities are not yet clear. Several

Time-Driven Activity-Based Costing in Emergency Medicine.

Science.gov (United States)

Yun, Brian J; Prabhakar, Anand M; Warsh, Jonathan; Kaplan, Robert; Brennan, John; Dempsey, Kyle E; Raja, Ali S

2016-06-01

Value in emergency medicine is determined by both patient-important outcomes and the costs associated with achieving them. However, measuring true costs is challenging. Without an understanding of costs, emergency department (ED) leaders will be unable to determine which interventions might improve value for their patients. Although ongoing research may determine which outcomes are meaningful, an accurate costing system is also needed. This article reviews current costing mechanisms in the ED and their pitfalls. It then describes how time-driven activity-based costing may be superior to these current costing systems. Time-driven activity-based costing, in addition to being a more accurate costing system, can be used for process improvements in the ED. Copyright © 2015 American College of Emergency Physicians. Published by Elsevier Inc. All rights reserved.

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

OpenAIRE

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

2013-01-01

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

Dashboard Auditing of Activity-Based Costing (ABC)

OpenAIRE

Sorinel Capusneanu

2009-01-01

This article aims to define the dashboard auditing according to the specifics of Activity-Based Costing method (ABC). It describes the main objectives of dashboard auditing, the criteria that a dashboard auditor should meet and the step-by-step stages of the entire dashboard auditing process according to the Activity-Based Costing method (ABC).

Activity-Based Costing & Warm Fuzzies - Costing, Presentation & Framing Influences on Decision-Making ~ A Business Optimization Simulation ~

OpenAIRE

Harrison, David Shelby

1998-01-01

Activity-Based Costing is presented in accounting text books as a costing system that can be used to make valuable managerial decisions. Accounting journals regularly report the successful implementations and benefits of activity-based costing systems for particular businesses. Little experimental or empirical evidence exists, however, that has demonstrated the benefits of activity-based costing under controlled conditions. Similarly, although case studies report conditions that may or may...

Dashboard Auditing of Activity-Based Costing (ABC

Directory of Open Access Journals (Sweden)

Sorinel Capusneanu

2009-03-01

Full Text Available This article aims to define the dashboard auditing according to the specifics of Activity-Based Costing method (ABC. It describes the main objectives of dashboard auditing, the criteria that a dashboard auditor should meet and the step-by-step stages of the entire dashboard auditing process according to the Activity-Based Costing method (ABC.

Professional Mobility as the Realization Factor of Teacher’s Innovative Activity

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S. A. Morozova

2015-02-01

Full Text Available The article deals with the teachers’ professional mobility as a factor of their readiness for innovative activity. Based on the analysis of psychological and pe- dagogic literature, the essence and structure of the given phenomenon are defined. The subject of the experimental research compiles the key qualities of profes- sional mobility and their development techniques for vocational training teachers. The aim of the study includes the identification of the key characteristics of the qualities in question. The main methodological idea is defined as follows: the professional mobility formation is the basis of teachers’ productive innovative activity. The research findings made it possible to identify the components of profes- sional mobility: innovative attitude, creativity, intellectual mobility, extra-normative ac- tivity and communication skills. The research results provide the basis for effective technologies selection for developing teachers’ professional mobility. 

Professional Mobility as the Realization Factor of Teacher’s Innovative Activity

Directory of Open Access Journals (Sweden)

S. A. Morozova

2012-01-01

Full Text Available The article deals with the teachers’ professional mobility as a factor of their readiness for innovative activity. Based on the analysis of psychological and pe- dagogic literature, the essence and structure of the given phenomenon are defined. The subject of the experimental research compiles the key qualities of profes- sional mobility and their development techniques for vocational training teachers. The aim of the study includes the identification of the key characteristics of the qualities in question. The main methodological idea is defined as follows: the professional mobility formation is the basis of teachers’ productive innovative activity. The research findings made it possible to identify the components of profes- sional mobility: innovative attitude, creativity, intellectual mobility, extra-normative ac- tivity and communication skills. The research results provide the basis for effective technologies selection for developing teachers’ professional mobility. 

ACTIVITY-BASED COSTING APLICATIONS IN THE CZECH REPUBLIC

OpenAIRE

Boris Popesko; Petr Novak

2008-01-01

The Article deals with the problem of Activity-Based Costing (ABC) utilization in conditions of the Czech Republic. Shortcoming of the traditional costing methods and advantages of Activity-Based Costing systems are explained in the opening part of this article. Major part of article is dedicated to presentation of advantages of utilization of ABC system in practice. Final part of article is focused on results of the authors’ research focused on the level of the cost management systems in the...

Marketing the professional services of the dietitian.

Science.gov (United States)

Eisenberg, J G

1986-01-01

Professionals are beginning to realize that a good service does not necessarily sell itself and that active strategic marketing is often needed. It is no longer sufficient for a dietitian to be up-to-date and provide high quality services; cost effectiveness of sound nutrition must be demonstrated and the services of the dietitian aggressively marketed. A strategic market plan based on an assessment of opportunities and capabilities should be developed and continuously adjusted. This article discusses the steps in strategic market planning with practical examples for the dietitian. Dietitians should examine the marketing strategies being implemented by other professional groups since many can be adapted to marketing nutrition services. There exists much opportunity and unprecedented challenges for all dietitians, calling for creativity, innovation, and professionalism.

The utilization of activity-based cost accounting in hospitals.

Science.gov (United States)

Emmett, Dennis; Forget, Robert

2005-01-01

Healthcare costs are being examined on all fronts. Healthcare accounts for 11% of the gross national product and will continue to rise as the "babyboomers" reach retirement age. While ascertaining costs is important, most research shows that costing methods have not been implemented in hospitals. This study is concerned with the use of costing methods; particularly activity-based cost accounting. A mail survey of CFOs was undertaken to determine the type of cost accounting method they use. In addition, they were asked whether they were aware of activity-based cost accounting and whether they had implemented it or were planning to implement it. Only 71.8% were aware of it and only 4.7% had implemented it. In addition, only 52% of all hospitals report using any cost accounting systems. Education needs to ensure that all healthcare executives are cognizant of activity-based accounting and its importance in determining costs. Only by determining costs can hospitals strive to contain them.

STEM Outreach Activities: An Approach to Teachers' Professional Development

Science.gov (United States)

Aslam, Farzana; Adefila, Arinola; Bagiya, Yamuna

2018-01-01

STEM outreach programmes in secondary schools are mediated by STEM teachers who are responsible for organising, implementing and evaluating the activities with a view to promoting STEM subjects. However, research investigating teachers' STEM roles and professional development through participation in outreach activities is limited. This paper…

Comparative evaluation of activity-based costing and variable costing: a case study at IPEN

International Nuclear Information System (INIS)

Esteves, Josefina Maria da Silva SILVA

2010-01-01

This research aims to compare the results with the application of Activity Based Costing and Variable Costing methods in an administrative unit of the Brazilian Federal Government: the Radiopharmacy Facility of IPEN (Institute for Energy and Nuclear Research), which produces radiopharmaceuticals products and develops R and D activities. Faced with the need to adopt a more economical and managerial public administration, this research has provided information to assess which of the two costing methods proves more suitable for cost management in that unit. The research is exploratory and a single-case study. We traced about 80% of material costs by observation 'in loco' of the entire manufacturing process of technetium generator, which represents the main product in terms of production volume and revenues. The results show that the Contribution Margin Variable Costing of 29.12% is very close to the operating income of 28.86%, ahead of support activities, obtained by ABC. It is also noted that the operational result of the product does not change by using either one or another costing method. In the two costing methods the end result is 24.20%. This occurs because the production is on demand. There is no inventory of finished product because it is radioactive. The research has revealed that both methods provide useful information for the management and optimization of costs and results of processes/activities, and that the two methods, in this case, may be used in an integrated and complementary approach, enabling to use the best information content of both. (author)

Pharmaceutical cost control in primary care: opinion and contributions by healthcare professionals

Directory of Open Access Journals (Sweden)

Oliván-Blázquez Bárbara

2009-11-01

Full Text Available Abstract Background Strategies adopted by health administrations and directed towards drug cost control in primary care (PC can, according to earlier studies, generate tension between health administrators and healthcare professionals. This study collects and analyzes the opinions of general practitioners (GPs regarding current cost control measures as well as their proposals for improving the effectiveness of these measures. Methods A qualitative exploratory study was carried out using 11 focus groups composed of GPs from the Spanish regions of Aragon, Catalonia and the Balearic Islands. A semi-structured guide was applied in obtaining the GPs' opinions. The transcripts of the dialogues were analyzed by two investigators who independently considered categorical and thematic content. The results were supervised by other members of the team, with overall responsibility assigned to the team leader. Results GPs are conscious of their public responsibility with respect to pharmaceutical cost, but highlight the need to spread responsibility for cost control among the different actors of the health system. They insist on implementing measures to improve the quality of prescriptions, avoiding mere quantitative evaluations of prescription costs. They also suggest moving towards the self-management of the pharmaceutical budget by each health centre itself, as a means to design personalized incentives to improve their outcomes. These proposals need to be considered by the health administration in order to pre-empt the feelings of injustice, impotence, frustration and lack of motivation that currently exist among GPs as a result of the implemented measures. Conclusion Future investigations should be oriented toward strategies that involve GPs in the planning and management of drug cost control mechanisms. The proposals in this study may be considered by the health administration as a means to move toward the rational use of drugs while avoiding concerns

Tales from the Dark Side: Teacher Professional Development , Support , Activities, Student Research & Presentations

Science.gov (United States)

Walker, C. E.; Pompea, S. M.

2013-12-01

In a partnership last Spring with Arizona Public Service, the National Optical Astronomy Observatory (NOAO) created the 'Dark-Skies Energy Education Program: Energy Awareness for a Sustainable Future'. In this program, experienced science and technology education specialists from NOAO led 2 one-day professional development workshops for thirteen 6th grade teachers on dark skies and energy education. The workshops focused on three foundational, scaffolding activities and a final student research project. This in turn culminated in a Family Science Night where students presented their projects. In between these events, our NOAO team provided support for teachers through real-time video conferencing using FaceTime. In addition to the professional development, each teacher received a kit full of resource materials to perform the activities and research project. The kit was at no cost to the teacher, school, or district. Each kit contained the latest version of a tablet, which was used to facilitate communication and support for the teachers, as well as provide all the program's written teaching materials. The activities are in accordance with state, Common Core and Next Generation Science Standards. Our NOAO instructors gave firsthand experiences on how best to use these materials in a classroom or public setting. They also discussed opportunities on how they can incorporate, adapt and expand upon the activities and research projects in the classroom. Evaluation reports from the program's independent evaluator showed that the students enjoyed learning from the three foundational activities and research projects. The project presentations by the Yuma students were outstanding in their creativity, level of effort, and scientific accuracy. To summarize the evaluations, significant changes in knowledge and attitude were made with the teachers and students (from one-on-one interviews and surveys), but behavioral changes (albeit only over a semester) seemed minimal. The AGU

["Activity based costing" in radiology].

Science.gov (United States)

Klose, K J; Böttcher, J

2002-05-01

The introduction of diagnosis related groups for reimbursement of hospital services in Germany (g-drg) demands for a reconsideration of utilization of radiological products and costs related to them. Traditional cost accounting as approach to internal, department related budgets are compared with the accounting method of activity based costing (ABC). The steps, which are necessary to implement ABC in radiology are developed. The introduction of a process-oriented cost analysis is feasible for radiology departments. ABC plays a central role in the set-up of decentralized controlling functions within this institutions. The implementation seems to be a strategic challenge for department managers to get more appropriate data for adequate enterprise decisions. The necessary steps of process analysis can be used for other purposes (Certification, digital migration) as well.

Teaching Professionalism: Passing the Torch.

Science.gov (United States)

Hensel, William A.; Dickey, Nancy W.

1998-01-01

Medical faculty must ensure that students understand the appropriate balance between financial and professional considerations. Faculty should place financial considerations in proper perspective and should teach the basic components of professionalism, how current cost-containment efforts may threaten medicine's professional status, appropriate…

Experiences about HIV-AIDS preventive-control activities. Discourses from non-governmental organizations professionals and users.

Science.gov (United States)

Berenguera, Anna; Pujol-Ribera, Enriqueta; Violan, Concepció; Romaguera, Amparo; Mansilla, Rosa; Giménez, Albert; Almeda, Jesús

2011-01-01

The main aim of this study was to identify the experiences of professionals in nongovernmental organizations (NGO) in Catalonia (Spain) working in HIV/AIDS prevention and control activities and potential areas of improvement of these activities and their evaluation. A further aim was to characterize the experiences, knowledge and practices of users of these organizations with regard to HIV infection and its prevention. A phenomenological qualitative study was conducted with the participation of both professionals and users of Catalan nongovernmental organizations (NGO) working in HIV/AIDS. Theoretical sampling (professional) and opportunistic sampling (users) were performed. To collect information, the following techniques were used: four focus groups and one triangular group (professionals), 22 semi-structured interviews, and two observations (users). A thematic interpretive content analysis was conducted by three analysts. The professionals of nongovernmental organizations working in HIV/AIDS adopted a holistic approach in their activities, maintained confidentiality, had cultural and professional competence and followed the principles of equality and empathy. The users of these organizations had knowledge of HIV/AIDS and understood the risk of infection. However, a gap was found between knowledge, attitudes and behavior. NGO offer distinct activities adapted to users' needs. Professionals emphasize the need for support and improvement of planning and implementation of current assessment. The preventive activities of these HIV/AIDS organizations are based on a participatory health education model adjusted to people's needs and focused on empowerment. Copyright © 2010 SESPAS. Published by Elsevier Espana. All rights reserved.

Application of the Activity Based Costing System to the Wood Industry

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Daniel Petru Vârteiu

2016-01-01

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

Activity-Based Costing (ABC and Time-Driven Activity-Based Costing (TDABC: Applicable Methods for University Libraries?

Directory of Open Access Journals (Sweden)

Kate-Riin Kont

2011-01-01

Full Text Available Objective – This article provides an overview of how university libraries research and adapt new cost accounting models, such as “activity-based costing” (ABC and “time-driven activity-based costing” (TDABC, focusing on the strengths and weaknesses of both methods to determine which of these two is suitable for application in university libraries.Methods – This paper reviews and summarizes the literature on cost accounting and costing practices of university libraries. A brief overview of the history of cost accounting, costing, and time and motion studies in libraries is also provided. The ABC and the TDABC method, designed as a revised and easier version of the ABC by Kaplan and Anderson (Kaplan & Anderson 2004 at the beginning of the 21st century, as well as the adoption and adaptation of these methods by university libraries are described, and their strengths and weaknesses, as well as their suitability for university libraries, are analyzed. Results – Cost accounting and costing studies in libraries have a long history, the first of these dating back to 1877. The development of cost accounting and time and motion studies can be seen as a natural evolution of techniques which were created to solve management problems. The ABC method is the best-known management accounting innovation of the last 20 years, and is already widely used in university libraries around the world. However, setting up an ABC system can be very costly, and the system needs to be regularly updated, which further increases its costs. The TDABC system can not only be implemented more quickly (and thus more cheaply, but also can be updated more easily than the traditional ABC, which makes the TDABC the more suitable method for university libraries.Conclusion – Both methods are suitable for university libraries. However, the ABC method can only be implemented in collaboration with an accounting department. The TDABC method can be tested and implemented by

Time-driven Activity-based Costing More Accurately Reflects Costs in Arthroplasty Surgery.

Science.gov (United States)

Akhavan, Sina; Ward, Lorrayne; Bozic, Kevin J

2016-01-01

Cost estimates derived from traditional hospital cost accounting systems have inherent limitations that restrict their usefulness for measuring process and quality improvement. Newer approaches such as time-driven activity-based costing (TDABC) may offer more precise estimates of true cost, but to our knowledge, the differences between this TDABC and more traditional approaches have not been explored systematically in arthroplasty surgery. The purposes of this study were to compare the costs associated with (1) primary total hip arthroplasty (THA); (2) primary total knee arthroplasty (TKA); and (3) three surgeons performing these total joint arthroplasties (TJAs) as measured using TDABC versus traditional hospital accounting (TA). Process maps were developed for each phase of care (preoperative, intraoperative, and postoperative) for patients undergoing primary TJA performed by one of three surgeons at a tertiary care medical center. Personnel costs for each phase of care were measured using TDABC based on fully loaded labor rates, including physician compensation. Costs associated with consumables (including implants) were calculated based on direct purchase price. Total costs for 677 primary TJAs were aggregated over 17 months (January 2012 to May 2013) and organized into cost categories (room and board, implant, operating room services, drugs, supplies, other services). Costs derived using TDABC, based on actual time and intensity of resources used, were compared with costs derived using TA techniques based on activity-based costing and indirect costs calculated as a percentage of direct costs from the hospital decision support system. Substantial differences between cost estimates using TDABC and TA were found for primary THA (USD 12,982 TDABC versus USD 23,915 TA), primary TKA (USD 13,661 TDABC versus USD 24,796 TA), and individually across all three surgeons for both (THA: TDABC = 49%-55% of TA total cost; TKA: TDABC = 53%-55% of TA total cost). Cost

Costing improvement of remanufacturing crankshaft by integrating Mahalanobis-Taguchi System and Activity based Costing

Science.gov (United States)

Abu, M. Y.; Nor, E. E. Mohd; Rahman, M. S. Abd

2018-04-01

Integration between quality and costing system is very crucial in order to achieve an accurate product cost and profit. Current practice by most of remanufacturers, there are still lacking on optimization during the remanufacturing process which contributed to incorrect variables consideration to the costing system. Meanwhile, traditional costing accounting being practice has distortion in the cost unit which lead to inaccurate cost of product. The aim of this work is to identify the critical and non-critical variables during remanufacturing process using Mahalanobis-Taguchi System and simultaneously estimate the cost using Activity Based Costing method. The orthogonal array was applied to indicate the contribution of variables in the factorial effect graph and the critical variables were considered with overhead costs that are actually demanding the activities. This work improved the quality inspection together with costing system to produce an accurate profitability information. As a result, the cost per unit of remanufactured crankshaft of MAN engine model with 5 critical crankpins is MYR609.50 while Detroit engine model with 4 critical crankpins is MYR1254.80. The significant of output demonstrated through promoting green by reducing re-melting process of damaged parts to ensure consistent benefit of return cores.

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

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Ebipanipre Gabriel Mieseigha

2014-06-01

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

Activity-based costing methodology as tool for costing in hematopathology laboratory.

Science.gov (United States)

Gujral, Sumeet; Dongre, Kanchan; Bhindare, Sonal; Subramanian, P G; Narayan, Hkv; Mahajan, Asim; Batura, Rekha; Hingnekar, Chitra; Chabbria, Meenu; Nair, C N

2010-01-01

Cost analysis in laboratories represents a necessary phase in their scientific progression. To calculate indirect cost and thus total cost per sample of various tests at Hematopathology laboratory (HPL). Activity-based costing (ABC) method is used to calculate per cost test of the hematopathology laboratory. Information is collected from registers, purchase orders, annual maintenance contracts (AMCs), payrolls, account books, hospital bills and registers along with informal interviews with hospital staff. Cost per test decreases as total number of samples increases. Maximum annual expense at the HPL is on reagents and consumables followed by manpower. Cost per test is higher for specialized tests which interpret morphological or flow data and are done by a pathologist. Despite several limitations and assumptions, this was an attempt to understand how the resources are consumed in a large size government-run laboratory. The rate structure needs to be revised for most of the tests, mainly for complete blood counts (CBC), bone marrow examination, coagulation tests and Immunophenotyping. This costing exercise is laboratory specific and each laboratory needs to do its own costing. Such an exercise may help a laboratory redesign its costing structure or at least understand the economics involved in the laboratory management.

Implementation of activity-based costing (ABC) to drive cost reduction efforts in a semiconductor manufacturing operation

Science.gov (United States)

Naguib, Hussein; Bol, Igor I.; Lora, J.; Chowdhry, R.

1994-09-01

This paper presents a case study on the implementation of ABC to calculate the cost per wafer and to drive cost reduction efforts for a new IC product line. The cost reduction activities were conducted through the efforts of 11 cross-functional teams which included members of the finance, purchasing, technology development, process engineering, equipment engineering, production control, and facility groups. The activities of these cross functional teams were coordinated by a cost council. It will be shown that these activities have resulted in a 57% reduction in the wafer manufacturing cost of the new product line. Factors contributed to successful implementation of an ABC management system are discussed.

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

Science.gov (United States)

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

2012-01-01

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

The professional orientation to the masonry specialty: a system of activities

Directory of Open Access Journals (Sweden)

Jóse Andrés Gómez Torres

2018-03-01

Full Text Available The specialty Masonry in Technical and Vocational Education is of great importance given the mission that has to train workers who have to use the most efficient and updated techniques and technologies for the construction of buildings and other construction works. In the pedagogical practice manifested a contradiction expressed in the need to raise the quality of the professional training of the workers in the specialty Masonry, however, there were inadequacies in the work of professional guidance with students who attend the first year in the Polytechnical center "Leonides Blanco", reflected in the insufficient inclination towards the study profile, which led to the failure of a percentage of students. The objective of the work was to elaborate a system of activities that perfected the process of professional orientation towards the specialty Albañilería the first year at the "Leonides Blanco" PolytechnicCenter. In the investigative process, the dialectical-materialist method was assumed as the general method, which supported the theoretical methods, the application of statistical techniques that made possible the study and systematization of the theoretical and methodological foundations of the process under investigation. The practical significance is expressed in a system of activities that contributed to the professional orientation of the first-year students of the specialty Masonry, which guarantees a relevant initial training process, depending on the demands of the professional model and the needs educational and social

Time-driven activity-based costing to identify opportunities for cost reduction in pediatric appendectomy.

Science.gov (United States)

Yu, Yangyang R; Abbas, Paulette I; Smith, Carolyn M; Carberry, Kathleen E; Ren, Hui; Patel, Binita; Nuchtern, Jed G; Lopez, Monica E

2016-12-01

As reimbursement programs shift to value-based payment models emphasizing quality and efficient healthcare delivery, there exists a need to better understand process management to unearth true costs of patient care. We sought to identify cost-reduction opportunities in simple appendicitis management by applying a time-driven activity-based costing (TDABC) methodology to this high-volume surgical condition. Process maps were created using medical record time stamps. Labor capacity cost rates were calculated using national median physician salaries, weighted nurse-patient ratios, and hospital cost data. Consumable costs for supplies, pharmacy, laboratory, and food were derived from the hospital general ledger. Time-driven activity-based costing resulted in precise per-minute calculation of personnel costs. Highest costs were in the operating room ($747.07), hospital floor ($388.20), and emergency department ($296.21). Major contributors to length of stay were emergency department evaluation (270min), operating room availability (395min), and post-operative monitoring (1128min). The TDABC model led to $1712.16 in personnel costs and $1041.23 in consumable costs for a total appendicitis cost of $2753.39. Inefficiencies in healthcare delivery can be identified through TDABC. Triage-based standing delegation orders, advanced practice providers, and same day discharge protocols are proposed cost-reducing interventions to optimize value-based care for simple appendicitis. II. Copyright © 2016 Elsevier Inc. All rights reserved.

Understanding Time-driven Activity-based Costing.

Science.gov (United States)

Sharan, Alok D; Schroeder, Gregory D; West, Michael E; Vaccaro, Alexander R

2016-03-01

Transitioning to a value-based health care system will require providers to increasingly scrutinize their outcomes and costs. Although there has been a great deal of effort to understand outcomes, cost accounting in health care has been a greater challenge. Currently the cost accounting methods used by hospitals and providers are based off a fee-for-service system. As resources become increasingly scarce and the health care system attempts to understand which services provide the greatest value, it will be critically important to understand the true costs of delivering a service. An understanding of the true costs of a particular service will help providers make smarter decisions on how to allocate and utilize resources as well as determine which activities are nonvalue added. Achieving value will require providers to have a greater focus on accurate outcome data as well as better methods of cost accounting.

Activity-based costing methodology as tool for costing in hematopathology laboratory

Directory of Open Access Journals (Sweden)

Gujral Sumeet

2010-01-01

Full Text Available Background: Cost analysis in laboratories represents a necessary phase in their scientific progression. Aim: To calculate indirect cost and thus total cost per sample of various tests at Hematopathology laboratory (HPL Settings and Design: Activity-based costing (ABC method is used to calculate per cost test of the hematopathology laboratory. Material and Methods: Information is collected from registers, purchase orders, annual maintenance contracts (AMCs, payrolls, account books, hospital bills and registers along with informal interviews with hospital staff. Results: Cost per test decreases as total number of samples increases. Maximum annual expense at the HPL is on reagents and consumables followed by manpower. Cost per test is higher for specialized tests which interpret morphological or flow data and are done by a pathologist. Conclusions: Despite several limitations and assumptions, this was an attempt to understand how the resources are consumed in a large size government-run laboratory. The rate structure needs to be revised for most of the tests, mainly for complete blood counts (CBC, bone marrow examination, coagulation tests and Immunophenotyping. This costing exercise is laboratory specific and each laboratory needs to do its own costing. Such an exercise may help a laboratory redesign its costing structure or at least understand the economics involved in the laboratory management.

FEATURES OF PROFESSIONAL LIABILITY INSURANCE REALIZATION IN UKRAINE

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О. Lobova

2015-04-01

Full Text Available The signs of professional liability insurance are generalized in the article. It is the presence of losses, additional costs that require mechanisms and sources of compensation. The essence of the professional responsibility concept is determined and it is characterized like specialists material liability of different professions, lack of qualifications, errors and omissions are due to carelessness or negligence may cause harm to the client The main elements of the professional liability insurance contract, such as insurance objects, insurance compensation, insurance risks are described. The types of professional liability insurance are characterized. There are such types of the professional liability insurance: professional liability insurance of architect, lawyer, auditor (accountant, appraiser, notary, customs broker and doctor. It is determined, that the most widespread in Ukraine is the professional liability insurance of lawyer and customs broker because the policy is purchased for the sole purpose to obtain a license. The size of insurance rates in the provision of professional liability insurance in different insurance companies of Ukraine are analyzed. It is established that insurance rate depends on the type of professional activity, scope of service, qualifications and the other factors. The development impulse can only provide judicial and legal definition of professions wide list that are subject under mandatory professional liability insurance.

Professional activity of Polish peri- and postmenopausal women.

Science.gov (United States)

Żołnierczuk-Kieliszek, Dorota; Janiszewska, Mariola; Mielniczuk, Agata; Dziedzic, Małgorzata A; Firlej, Ewelina

2016-11-01

The menopausal transition as one of the stages in women's life can bring many ailments which complicate the accomplishment of professional duties. The situation of women on the Polish job market is determined by many barriers and stereotypes which impede women's access to jobs and professional promotions. The aim of the study was to estimate the professional status and job satisfaction of women aged 40-65. The research was carried out by a survey method, a poll technique in the period from January to March 2016. An original questionnaire consisting of 35 questions was used as a research tool. The analysis of obtained results shows that the arithmetic mean of the age of women in full-time employment was 51.84 years whereas the arithmetic mean of the age of women in part-time or seasonal employment was 52.64. Women aged 45-60 were characterised by a significantly lower job satisfaction than women over 60 years of age. The highest percentage of women in full-time employment lived in large cities. The financial situation of working women determined their job satisfaction. Well-off respondents were more pleased with their jobs than women in a worse financial situation. There is a strong need of education about counteraction of gender and age discrimination on the Polish labour market. The struggle against discrimination requires support on each level of the state administration through the implementation of numerous regulations facilitating the final period and resumption of women's professional activity.

Applying cost accounting to operating room staffing in otolaryngology: time-driven activity-based costing and outpatient adenotonsillectomy.

Science.gov (United States)

Balakrishnan, Karthik; Goico, Brian; Arjmand, Ellis M

2015-04-01

(1) To describe the application of a detailed cost-accounting method (time-driven activity-cased costing) to operating room personnel costs, avoiding the proxy use of hospital and provider charges. (2) To model potential cost efficiencies using different staffing models with the case study of outpatient adenotonsillectomy. Prospective cost analysis case study. Tertiary pediatric hospital. All otolaryngology providers and otolaryngology operating room staff at our institution. Time-driven activity-based costing demonstrated precise per-case and per-minute calculation of personnel costs. We identified several areas of unused personnel capacity in a basic staffing model. Per-case personnel costs decreased by 23.2% by allowing a surgeon to run 2 operating rooms, despite doubling all other staff. Further cost reductions up to a total of 26.4% were predicted with additional staffing rearrangements. Time-driven activity-based costing allows detailed understanding of not only personnel costs but also how personnel time is used. This in turn allows testing of alternative staffing models to decrease unused personnel capacity and increase efficiency. © American Academy of Otolaryngology—Head and Neck Surgery Foundation 2015.

Potential cost effectiveness of intravenous tissue plasminogen activator versus streptokinase for acute myocardial infarction.

Science.gov (United States)

Goel, V; Naylor, C D

1992-01-01

An economic evaluation of the potential incremental benefits of intravenous tissue plasminogen activator (tPA) versus streptokinase (SK) for treatment of acute myocardial infarction. Cost effectiveness analysis from a third-party payer perspective (Ontario Ministry of Health). ECONOMIC INPUTS: Fully allocated costs for cardiovascular procedures and hospitalization for myocardial infarction were obtained anonymously for four Ontario teaching hospitals and converted to 1988 Canadian dollars. Professional charges were taken from the provincial health insurance fee schedule and drug costs obtained from the manufacturers. CLINICAL INPUTS: The baseline analysis was for nonelderly patients with uncomplicated myocardial infarctions; sensitivity analyses allowed extrapolation to higher risk subgroups. Short and longer term mortality and short term invasive procedure rates were estimated using data from clinical trials. If tPA achieves a 1% short term mortality advantage over SK with no advantages for other survivors, cost per life-year gained can be comparable to other cardiovascular interventions at $58,600. In the absence of immediate survival advantages, but assuming greater left ventricular preservation, the constant annual hazard rate advantage must be about 0.5% per year for competitive cost effectiveness ratios. A full range of projections is presented to help guide the policy decisions that will arise in the wake of the Global Utilization of SK and tPA for Occluded Coronary Arteries (GUSTO) trial. The analysis also illustrates the general importance of considering longer term effects of in-hospital therapies for acute myocardial infarction.

Motives and activities for continuing professional development: An exploration of their relationships by integrating literature and interview data.

Science.gov (United States)

Pool, Inge A; Poell, Rob F; Berings, Marjolein G M C; Ten Cate, Olle

2016-03-01

To effectively enhance professional development, it is important to understand the motivational factors behind nurses' engagement in particular types of learning activities. Nurses have various motives for professional development and utilise different learning activities. Not much is known about how these relate. The aim of this study was to explore the relationship between nurses' motives and activities for continuing professional development, by examining in which types of learning activities nurses engage, with which motives, and whether certain motives are associated with certain learning activities. A qualitative study using semi-structured interviews. Twenty-one nurses in academic and general Dutch hospitals participated. Interview data on nurses' learning biographies were analysed using a literature-based framework on motives and learning activities for continuing professional development. As recent classifications of nurses' motives for professional development were absent, the literature was reviewed for motives, using three databases. The interview transcripts were analysed for motives, learning activities and their relationships. Nine motives and four categories of learning activities for continuing professional development were delineated. Increasing competence was the primary motive that stimulated nurses to engage in self-directed learning during work, and in formal learning activities. To comply with requirements, they engaged in mandatory courses. To deepen knowledge, they registered for conferences. To develop their careers, they enrolled in postgraduate education. Five other motives were not mentioned as frequently. Specific motives were found to be related to engagement in particular learning activities. Nurses could use these findings to increase their awareness of why and how they develop professionally, and managers and human resource development professionals could develop approaches that would better suit nurses' needs. Copyright © 2016

Fuzzy Activity Based Life Cycle Costing For Repairable Equipment

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Mulubrhan Freselam

2016-01-01

Full Text Available Life-cycle cost (LCC is the much known method used for decision making that considers all costs in the life of a system or equipment. Predicting LCCs is fraught with potential errors, owing to the uncertainty in future events, future costs, interest rates, and even hidden costs. These uncertainties have a direct impact on the decision making. Activity based LCC is used to identify the activities and cost drivers in acquisition, operation and maintenance phase. This activity based LCC is integrated with fuzzy set theory and interval mathematics to model these uncertainties. Day–Stout–Warren (DSW algorithm and the vertex method are then used to evaluate competing alternatives. A case of two pumps (Pump A and Pump B are taken and their LCC is analysed using the developed model. The equivalent annual cost of Pump B is greater than Pump A, which leads the decision maker to choose Pump A over Pump B.

THE ROLE OF ETHICS FOR COST ACCOUNTING PROFESSSIONALS

OpenAIRE

Petru Stefea; Nita Cornel Gabriel

2014-01-01

The purpose of this paper is to improve the understood importance of ethics for cost accounting professionals as a tool for successful cost accounting system. Also, present study is outpointing the implications of ethical conduct over the cost accounting system and, also, a review of ethical standards and principles for cost accounting professionals. The value contribution of this paper comes from a critical review of the ethics of cost accounting professionals presented by the most important...

[Cost management: the implementation of the activity-based costing method in sterile processing department].

Science.gov (United States)

Jericó, Marli de Carvalho; Castilho, Valéria

2010-09-01

This exploratory case study was performed aiming at implementing the Activity-based Costing (ABC) method in a sterile processing department (SPD) of a major teaching hospital. Data collection was performed throughout 2006. Documentary research techniques and non participant closed observation were used. The ABC implementation allowed for learning the activity-based costing of both the chemical and physical disinfection cycle/load: (dollar 9.95) and (dollar 12.63), respectively; as well as the cost for sterilization by steam under pressure (autoclave) (dollar 31.37) and low temperature steam and gaseous formaldehyde sterilization (LTSF) (dollar 255.28). The information provided by the ABC method has optimized the overall understanding of the cost driver process and provided the foundation for assessing performance and improvement in the SPD processes.

Investigating structural and perfusion deficits due to repeated head trauma in active professional fighters.

Science.gov (United States)

Mishra, Virendra; Sreenivasan, Karthik; Banks, Sarah J; Zhuang, Xiaowei; Yang, Zhengshi; Cordes, Dietmar; Bernick, Charles

2018-01-01

Repeated head trauma experienced by active professional fighters results in various structural, functional and perfusion damage. However, whether there are common regions of structural and perfusion damage due to fighting and whether these structural and perfusion differences are associated with neuropsychological measurements in active professional fighters is still unknown. To that end, T1-weighted and pseudocontinuous arterial spin labeling MRI on a group of healthy controls and active professional fighters were acquired. Voxelwise group comparisons, in a univariate and multivariate sense, were performed to investigate differences in gray and white matter density (GMD, WMD) and cerebral blood flow (CBF) between the two groups. A significantly positive association between global GMD and WMD was obtained with psychomotor speed and reaction time, respectively, in our cohort of active professional fighters. In addition, regional WMD deficit was observed in a cluster encompassing bilateral pons, hippocampus, and thalamus in fighters (0.49 ± 0.04 arbitrary units (a.u.)) as compared to controls (0.51 ± 0.05a.u.). WMD in the cluster of active fighters was also significantly associated with reaction time. Significantly lower CBF was observed in right inferior temporal lobe with both partial volume corrected (46.9 ± 14.93 ml/100 g/min) and non-partial volume corrected CBF maps (25.91 ± 7.99 ml/100 g/min) in professional fighters, as compared to controls (65.45 ± 22.24 ml/100 g/min and 35.22 ± 12.18 ml/100 g/min respectively). A paradoxical increase in CBF accompanying right cerebellum and fusiform gyrus in the active professional fighters (29.52 ± 13.03 ml/100 g/min) as compared to controls (19.43 ± 12.56 ml/100 g/min) was observed with non-partial volume corrected CBF maps. Multivariate analysis with both structural and perfusion measurements found the same clusters as univariate analysis in addition to a cluster in right precuneus

Investigating structural and perfusion deficits due to repeated head trauma in active professional fighters

Directory of Open Access Journals (Sweden)

Virendra Mishra

2018-01-01

Full Text Available Repeated head trauma experienced by active professional fighters results in various structural, functional and perfusion damage. However, whether there are common regions of structural and perfusion damage due to fighting and whether these structural and perfusion differences are associated with neuropsychological measurements in active professional fighters is still unknown. To that end, T1-weighted and pseudocontinuous arterial spin labeling MRI on a group of healthy controls and active professional fighters were acquired. Voxelwise group comparisons, in a univariate and multivariate sense, were performed to investigate differences in gray and white matter density (GMD, WMD and cerebral blood flow (CBF between the two groups. A significantly positive association between global GMD and WMD was obtained with psychomotor speed and reaction time, respectively, in our cohort of active professional fighters. In addition, regional WMD deficit was observed in a cluster encompassing bilateral pons, hippocampus, and thalamus in fighters (0.49 ± 0.04 arbitrary units (a.u. as compared to controls (0.51 ± 0.05a.u.. WMD in the cluster of active fighters was also significantly associated with reaction time. Significantly lower CBF was observed in right inferior temporal lobe with both partial volume corrected (46.9 ± 14.93 ml/100 g/min and non-partial volume corrected CBF maps (25.91 ± 7.99 ml/100 g/min in professional fighters, as compared to controls (65.45 ± 22.24 ml/100 g/min and 35.22 ± 12.18 ml/100 g/min respectively. A paradoxical increase in CBF accompanying right cerebellum and fusiform gyrus in the active professional fighters (29.52 ± 13.03 ml/100 g/min as compared to controls (19.43 ± 12.56 ml/100 g/min was observed with non-partial volume corrected CBF maps. Multivariate analysis with both structural and perfusion measurements found the same clusters as univariate analysis in addition to a cluster in right

Professional activity of Polish peri- and postmenopausal women

Directory of Open Access Journals (Sweden)

Dorota Żołnierczuk-Kieliszek

2016-09-01

Full Text Available Introduction: The menopausal transition as one of the stages in women’s life can bring many ailments which complicate the accomplishment of professional duties. The situation of women on the Polish job market is determined by many barriers and stereotypes which impede women’s access to jobs and professional promotions. Material and methods : The aim of the study was to estimate the professional status and job satisfaction of women aged 40-65. The research was carried out by a survey method, a poll technique in the period from January to March 2016. An original questionnaire consisting of 35 questions was used as a research tool. Results: The analysis of obtained results shows that the arithmetic mean of the age of women in full-time employment was 51.84 years whereas the arithmetic mean of the age of women in part-time or seasonal employment was 52.64. Women aged 45-60 were characterised by a significantly lower job satisfaction than women over 60 years of age. The highest percentage of women in full-time employment lived in large cities. The financial situation of working women determined their job satisfaction. Well-off respondents were more pleased with their jobs than women in a worse financial situation. Conclusions : There is a strong need of education about counteraction of gender and age discrimination on the Polish labour market. The struggle against discrimination requires support on each level of the state administration through the implementation of numerous regulations facilitating the final period and resumption of women’s professional activity.

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

Science.gov (United States)

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

2012-12-01

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

[Activity-based costing methodology to manage resources in intensive care units].

Science.gov (United States)

Alvear V, Sandra; Canteros G, Jorge; Jara M, Juan; Rodríguez C, Patricia

2013-11-01

An accurate estimation of resources use by individual patients is crucial in hospital management. To measure financial costs of health care actions in intensive care units of two public regional hospitals in Chile. Prospective follow up of 716 patients admitted to two intensive care units during 2011. The financial costs of health care activities was calculated using the Activity-Based Costing methodology. The main activities recorded were procedures and treatments, monitoring, response to patient needs, patient maintenance and coordination. Activity-Based Costs, including human resources and assorted indirect costs correspond to 81 to 88% of costs per disease in one hospital and 69 to 80% in the other. The costs associated to procedures and treatments are the most significant and are approximately $100,000 (Chilean pesos) per day of hospitalization. The second most significant cost corresponds to coordination activities, which fluctuates between $86,000 and 122,000 (Chilean pesos). There are significant differences in resources use between the two hospitals studied. Therefore cost estimation methodologies should be incorporated in the management of these clinical services.

Activity Systems and Conflict Resolution in an Online Professional Communication Course

Science.gov (United States)

Walker, Kristin

2004-01-01

Conflicts often arise in online professional communication class discussions as students discuss sensitive ethical issues relating to the workplace. When conflicts arise in an online class, the activity system of the class has to be kept in balance for the course to continue functioning effectively. Activity theory and distributed learning theory…

Approaches and Activities of Professional Development During Graduate/Postdoctoral Summer Workshops

Science.gov (United States)

Gross, N. A.; Wiltberger, M. J.; Hughes, W. J.; Bhattacharjee, A.; Schrijver, K.; Bagenal, F.; Sojka, J. J.; Munoz-Jaramillo, A.

2017-12-01

NSF and NASA each fund a space physics summer school - the Space Weather Summer School (https://www2.hao.ucar.edu/CISM-Summer-School) and the Heliophysics Summer School (https://cpaess.ucar.edu/heliophysics/summer-school) - each of which provide a comprehensive introduction to their fields at the conceptual and quantitative level for graduate and postdoctoral researchers. Along with specific content goals, each summer school also recognizes professional development goals for the students. Each school intentionally develops community among the summer school students to promote professional networking between the students and between students and instructors. Community is promoted both as part of the formal program and through informal gatherings and outings. Social media is intentionally used for this purpose as well. The summer schools also promote practice with discussing science concepts in small groups through peer instruction, practice presenting in small groups, and discussing results with minimal preparation. Short formal student presentations and poster sessions are organized as part of the formal schedule of one of the summer schools. Much of the professional development work is informed by improvisational theater approaches. Group improv training focuses on the development of the group or the community rather than the individual. Group improv activities are used to build the group and encourage full participation. This talk will outline the professional development activities in each school and how they are informed by improv.

Effects of biology teachers' professional knowledge and cognitive activation on students' achievement

Science.gov (United States)

Förtsch, Christian; Werner, Sonja; von Kotzebue, Lena; Neuhaus, Birgit J.

2016-11-01

This study examined the effects of teachers' biology-specific dimensions of professional knowledge - pedagogical content knowledge (PCK) and content knowledge (CK) - and cognitively activating biology instruction, as a feature of instructional quality, on students' learning. The sample comprised 39 German secondary school teachers whose lessons on the topic neurobiology were videotaped twice. Teachers' instruction was coded with regard to cognitive activation using a rating manual. Multilevel path analysis results showed a positive significant effect of cognitive activation on students' learning and an indirect effect of teachers' PCK on students' learning mediated through cognitive activation. These findings highlight the importance of PCK in preservice biology teachers' education. Items of the rating manual may be used to provide exemplars of concrete teaching situations during university seminars for preservice teacher education or professional development initiatives for in-service teachers.

The development of motivation of professional activity of managers of preschool as a factor in job satisfaction

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Тетяна Сергіївна Кравчинська

2015-09-01

Full Text Available In the article satisfaction of leaders of preschool educational establishments is analysed by the profession and various aspects of professional activity.The results of empiric research are presented in relation to the degree of satisfaction of leaders of preschool educational establishments by the profession and various aspects of professional activity: work with teachers, parents and the material component. It is proven the influence of job satisfaction at the development of motivation of professional activity

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

International Nuclear Information System (INIS)

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

2015-01-01

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

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

Science.gov (United States)

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

2015-10-01

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

Responsiveness of a simple tool for assessing change in behavioral intention after continuing professional development activities.

Science.gov (United States)

Légaré, France; Freitas, Adriana; Turcotte, Stéphane; Borduas, Francine; Jacques, André; Luconi, Francesca; Godin, Gaston; Boucher, Andrée; Sargeant, Joan; Labrecque, Michel

2017-01-01

Continuing professional development (CPD) activities are one way that new knowledge can be translated into changes in practice. However, few tools are available for evaluating the extent to which these activities change health professionals' behavior. We developed a questionnaire called CPD-Reaction for assessing the impact of CPD activities on health professionals' clinical behavioral intentions. We evaluated its responsiveness to change in behavioral intention and verified its acceptability among stakeholders. We enrolled 376 health professionals who completed CPD-Reaction before and immediately after attending a CPD activity. We contacted them three months later and asked them to self-report on any behavior change. We compared the mean rankings on each CPD-Reaction construct before and immediately after CPD activities. To estimate its predictive validity, we compared the median behavioral intention score (post-activity) of health professionals reporting a behavior change three months later with the median behavioral intention score of physicians who reported no change. We explored stakeholders' views on CPD-Reaction in semi-structured interviews. Participants were mostly family physicians (62.2%), with an average of 19 years of clinical practice. Post-activity, we observed an increase in intention-related scores for all constructs (P behavior change. We observed no statistically significant difference in intention between health professionals who later reported a behavior change and those who reported no change (P = 0.30). Overall, CPD stakeholders found the CPD-Reaction questionnaire of interest and suggested potential solutions to perceived barriers to its implementation. The CPD-Reaction questionnaire seems responsive to change in behavioral intention. Although CPD stakeholders found it interesting, future implementation will require addressing barriers they identified.

ePAL Vision 2020 for active ageing of senior professionals

NARCIS (Netherlands)

Afsarmanesh, H.; Msanjila, S.S.

2010-01-01

In order to enhance the active life of senior professionals, one fundamental challenge is to identify ways to assist promoting the role of elder people within the continuously ageing European society. This paper proposes a vision for establishing required support environment for communities of

Strategies for Implementing Activity-Based Costing in the UK Manufacturing Industry

OpenAIRE

Cheung, Wai Ming; Tan, Kian; Tan, Swee; Sutton, Caroline

2013-01-01

The purpose of this paper is to report the findings with a case study on why activity based costing lacks impact in the UK manufacturing industry. Activity based costing was performed on selected MT range subsystems of an electrical power generator to compare with the current UNN UK’s conven-tional costing system. The results have found that the current costing system works well for the MT products and thus change of costing system is not necessary for these products. The activity based costi...

Should Cost-Effectiveness Analysis Include the Cost of Consumption Activities? AN Empirical Investigation.

Science.gov (United States)

Adarkwah, Charles Christian; Sadoghi, Amirhossein; Gandjour, Afschin

2016-02-01

There has been a debate on whether cost-effectiveness analysis should consider the cost of consumption and leisure time activities when using the quality-adjusted life year as a measure of health outcome under a societal perspective. The purpose of this study was to investigate whether the effects of ill health on consumptive activities are spontaneously considered in a health state valuation exercise and how much this matters. The survey enrolled patients with inflammatory bowel disease in Germany (n = 104). Patients were randomized to explicit and no explicit instruction for the consideration of consumption and leisure effects in a time trade-off (TTO) exercise. Explicit instruction to consider non-health-related utility in TTO exercises did not influence TTO scores. However, spontaneous consideration of non-health-related utility in patients without explicit instruction (60% of respondents) led to significantly lower TTO scores. Results suggest an inclusion of consumption costs in the numerator of the cost-effectiveness ratio, at least for those respondents who spontaneously consider non-health-related utility from treatment. Results also suggest that exercises eliciting health valuations from the general public may include a description of the impact of disease on consumptive activities. Copyright © 2015 John Wiley & Sons, Ltd.

Educational Psychologist Training for Special and Developmental Teaching as Professional Activity

Directory of Open Access Journals (Sweden)

Gavrilushkina O.P.

2015-11-01

Full Text Available The article presents the experience of designing the educational module "Special and Developmental Teaching" of School Psychology Master’s program. The modular-sized program includes practical training and research activity in each module in a networking, it complies with Federal State Educational Standard and professional teaching and educational psychology standarts. Practice-oriented education Master’s training model based on the activity and competence approaches is productive. We have shown the advantages of networking and the need to divert more resources towards practical training and to include research activity in particular module. It is necessary to teach educational psychologists not only to "know", but also to "knows how", to have professional thinking and metasubject competencies, to have the capacity for reflection, i. e. to operate in an uncertain environment for new schemes on the basis of the scientific method. It is important that the modular principle design allows adding training subjects from one of educational program to other and so developing new programs.

Pilot study of the psychological factors in the professional health of managers.

Directory of Open Access Journals (Sweden)

Shingaev S.M.

2015-07-01

Full Text Available The main research problems and tasks of a new scientific field in Russia—the psychology of professional health — are formulated. A definition of professional health as the abilities of a person successfully to cope with the demands and requirements in a professional environment is offered. A psychological vision for professional health with four basic provisions is proposed. The aim of the research was to study the extent of the influence on the professional health of managers of such psychological factors as systems of values, stress in professional activity, individual and psychological features, strategies for overcoming stressful situations. Data are provided from research conducted in 2002-2012 on managers in Russian companies. Taking part in the research were 651 managers of various organizations in St. Petersburg, Moscow, Yekaterinburg, Veliky Novgorod, and Kharkov. For collecting empirical material on methods of supervision, I used polls, tests, interviews, content analysis, self-reports of participants in training programs, and a method for forming the experiment. In addition I employed psychodiagnostic techniques intended for studying the cognitive, behavioral, and emotional components of health, a technique for revealing the personal potentials (regulatory, communicative, intellectual of the managers, and also my own techniques. The study positively correlated health with such values as having interesting work, having a happy family life, being financially secure, having an active life, and giving and receiving love. Connections between the behavioral manifestations of type A behavior and the managers’ values were revealed. The greatest negative impact on the managers was made by such factors of professional activity as an excessive workload, emotional pressure at work, difficulty in carrying out activity, and insufficient time. Health is important in the structure of the professional activity of managers; it acts as a strategic

Gestão de custos florestais: um estudo de caso utilizando o Activity-Based Costing Forest management costs: a case study utilizing Activity-Based Costing

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Alcir Ribeiro Carneiro de Almeida

1999-08-01

Full Text Available No atual cenário de industrialização globalizada, tornou-se fundamental a eficácia no gerenciamento dos custos considerados inevitavelmente necessários. Programas convencionais de redução dos custos não consideram o grau de agregação de valor das atividades de rotina pela distorção dos sistemas contábeis atuais. No presente estudo, apresentam-se os principais motivos da falta de relevância das informações de custo, comenta-se sobre o problema da redução de desperdícios florestais e suas conseqüências. A partir de um estudo de caso em uma empresa do setor florestal, demonstra-se uma simulação do Activity Based Costing (ABC em uma determinada área da empresa, concluindo-se que a adoção de sistemas de custeio mais aprimorados, tal como o ABC, devem fazer parte de programas que busquem o aumento da competitividade do setor florestal.In the current view of globalized industrialization, it has become fundamental to manage essential costs effectively. Conventional programs for reducing costs, do no consider the value agregation grade of routine activities because of the distortion of current accounting systems. This study, presents the main reasons for the lack of relevance of the cost information, commenting on the problem of the reduction of forest waste and its consequences. Using a case study in a company from the forest sector, a simulation of Activity Based Costing (ABC is demonstrated in a determined area of the company it is concluded that the adoption of a more refined cost system, such as the ABC, should be included in programs, that seek to increase the competitiveness of the forest sector.

Implementation Opportunities of Green Accounting for Activity-Based Costing (ABC in Romania

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Sorinel Capusneanu

2008-01-01

Full Text Available This article refers to implementation opportunities of green accounting for the Activity- Based Costing method. It shows why we choose Activity-Based Costing method and what must be done in this way. Green accounting observes the specific principles of the Activity-Based Costing method. It also represents the advantages and disadvantages of the green accounting into an enterprise in case of Activity-Based Costing implementation. The paper describes the stages we must follow in case of implementation of green accounting alongside Activity-Based Costing method into an enterprise.

University Outdoor Activities: an integral approach in the professional formation

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María Ofelia Armas-Álvarez

2012-09-01

Full Text Available The work is lead to establish the theoretical foundations of the university outdoor labour from the organizational forms of the teaching process that favour the knowledge acquisition and the development of necessary skills in the students to promote culture in the different moments where they have connection with the society by means of the participation of the subjects and disciplines of the current programs that allow to organize systematic and articulated activities, appropriately planned, able to satisfy the necessities and to achieve the purpose of getting the preparation and integral cultural formation, as well as the their appropriate projection in the social environment that demands the contemporary society from the university professionals. In the work they are determined the content and skills that the student requires to promote Physical Culture in correspondence with their professional performance. It is designed a plan of activities to carry out the university outdoor labour from the organizational forms of the teaching process.

Time-driven activity-based costing to estimate cost of care at multidisciplinary aerodigestive centers.

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Garcia, Jordan A; Mistry, Bipin; Hardy, Stephen; Fracchia, Mary Shannon; Hersh, Cheryl; Wentland, Carissa; Vadakekalam, Joseph; Kaplan, Robert; Hartnick, Christopher J

2017-09-01

Providing high-value healthcare to patients is increasingly becoming an objective for providers including those at multidisciplinary aerodigestive centers. Measuring value has two components: 1) identify relevant health outcomes and 2) determine relevant treatment costs. Via their inherent structure, multidisciplinary care units consolidate care for complex patients. However, their potential impact on decreasing healthcare costs is less clear. The goal of this study was to estimate the potential cost savings of treating patients with laryngeal clefts at multidisciplinary aerodigestive centers. Retrospective chart review. Time-driven activity-based costing was used to estimate the cost of care for patients with laryngeal cleft seen between 2008 and 2013 at the Massachusetts Eye and Ear Infirmary Pediatric Aerodigestive Center. Retrospective chart review was performed to identify clinic utilization by patients as well as patient diet outcomes after treatment. Patients were stratified into neurologically complex and neurologically noncomplex groups. The cost of care for patients requiring surgical intervention was five and three times as expensive of the cost of care for patients not requiring surgery for neurologically noncomplex and complex patients, respectively. Following treatment, 50% and 55% of complex and noncomplex patients returned to normal diet, whereas 83% and 87% of patients experienced improved diets, respectively. Additionally, multidisciplinary team-based care for children with laryngeal clefts potentially achieves 20% to 40% cost savings. These findings demonstrate how time-driven activity-based costing can be used to estimate and compare patient costs in multidisciplinary aerodigestive centers. 2c. Laryngoscope, 127:2152-2158, 2017. © 2017 The American Laryngological, Rhinological and Otological Society, Inc.

Role of Creative Activity in the Formation of Professional and Personal Experience of the Future Music Teacher

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Natalia Popovych

2014-05-01

Full Text Available This paper investigated and substantiated the role of creative activity in the formation of professional and personal experience of the future music teacher. It was determined that the creative activity as a complex personality formation acts as a prerequisite and the result of musical and educational activities, provides an unusual approach and creative solution of professional problems. It is proved that the high level of creative activity is determined by positive motivation, strong interest and focus on music and teaching activities, expression of emotions and significant willpower, self-reliance, initiative, imagination, the ability to perform the academic tasks in a non-standard way, and the availability of adequate self-assessment of one’s own musical abilities and professional activities.

Activities identification for activity-based cost/management applications of the diagnostics outpatient procedures.

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Alrashdan, Abdalla; Momani, Amer; Ababneh, Tamador

2012-01-01

One of the most challenging problems facing healthcare providers is to determine the actual cost for their procedures, which is important for internal accounting and price justification to insurers. The objective of this paper is to find suitable categories to identify the diagnostic outpatient medical procedures and translate them from functional orientation to process orientation. A hierarchal task tree is developed based on a classification schema of procedural activities. Each procedure is seen as a process consisting of a number of activities. This makes a powerful foundation for activity-based cost/management implementation and provides enough information to discover the value-added and non-value-added activities that assist in process improvement and eventually may lead to cost reduction. Work measurement techniques are used to identify the standard time of each activity at the lowest level of the task tree. A real case study at a private hospital is presented to demonstrate the proposed methodology. © 2011 National Association for Healthcare Quality.

Analisis Unit Cost Sectio Caesaria dengan Metode Activity Based Costing di Rumah Sakit Bhayangkara Yogyakarta

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Tsalisah Damayanti

2017-01-01

Full Text Available This study aims to analyze the unit cost of sectio Caesaria by ABC method, second to analyze the differences between the unit cost calculation of Sectio Caesaria by ABC method with applied cost. Unit cost analysis was conducted at Sectio Caesaria procedure without comorbidities or complications. Data that used in the form of primary data interviews with specialists Obgyn and secondary data financial data and hospitals profiles. The result of the calculation of unit cost of Sectio Caesaria service through Activity Based Costing approach is still lower than INA CBG’s tariff.

Locomotor activity of professional football referees

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Y.V. Manilo

2014-12-01

Full Text Available Purpose : To study the structure of the motor activity of foreign (European football referees qualifications and Ukrainian arbitrators (Premier League, the first, second league. The objectives of the study was to determine the amount and direction of the motor activity of soccer referees. Also perform a comparative analysis of the motor activity of football referees of different qualifications in Europe and Ukraine. Material : The study involved 38 referees - soccer referees first, second, of the Premier League with the different regions of Ukraine, as well as foreign arbitrators FIFA. Results : It was found that in the period of the motor activity of the arbitrator was walking - 13.0% of the total distance when moving, running at a moderate pace - 67.4%, accelerating - 16.7%, jumps - 2.9%. Average per match referee overcomes distance 8970.2 m: foreign arbitrators - 12,030.0 m., Arbitrators Premier League - 9292.5 m., 1 league - 7530.0 m., 2 leagues - 7028.3 m. Ukrainian Premier League referees are inferior to move moderate jogging foreign arbitrators FIFA respectively - 6,425.0 m (69.1% and 9615.3 m (79.9%. Conclusions : The results of the research showed that the magnitude of motor activity during football matches in professional arbitrators may be different. It depends on their physical fitness Championship (competition, the league, the level of the teams playing, the nature of the intensity of the match. The arbitrator must remain near the gaming moments to control them and prevent possible confrontation.

Influenza-like-illness and clinically diagnosed flu: disease burden, costs and quality of life for patients seeking ambulatory care or no professional care at all.

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Bilcke, Joke; Coenen, Samuel; Beutels, Philippe

2014-01-01

This is one of the first studies to (1) describe the out-of-hospital burden of influenza-like-illness (ILI) and clinically diagnosed flu, also for patients not seeking professional medical care, (2) assess influential background characteristics, and (3) formally compare the burden of ILI in patients with and without a clinical diagnosis of flu. A general population sample with recent ILI experience was recruited during the 2011-2012 influenza season in Belgium. Half of the 2250 respondents sought professional medical care, reported more symptoms (especially more often fever), a longer duration of illness, more use of medication (especially antibiotics) and a higher direct medical cost than patients not seeking medical care. The disease and economic burden were similar for ambulatory ILI patients, irrespective of whether they received a clinical diagnosis of flu. On average, they experienced 5-6 symptoms over a 6-day period; required 1.6 physician visits and 86-91% took medication. An average episode amounted to €51-€53 in direct medical costs, 4 days of absence from work or school and the loss of 0.005 quality-adjusted life-years. Underlying illness led to greater costs and lower quality-of-life. The costs of ILI patients with clinically diagnosed flu tended to increase, while those of ILI patients without clinically diagnosed flu tended to decrease with age. Recently vaccinated persons experienced lower costs and a higher quality-of-life, but this was only the case for patients not seeking professional medical care. This information can be used directly to evaluate the implementation of cost-effective prevention and control measures for influenza. In particular to inform the evaluation of more widespread seasonal influenza vaccination, including in children, which is currently considered by many countries.

Influenza-like-illness and clinically diagnosed flu: disease burden, costs and quality of life for patients seeking ambulatory care or no professional care at all.

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Joke Bilcke

Full Text Available This is one of the first studies to (1 describe the out-of-hospital burden of influenza-like-illness (ILI and clinically diagnosed flu, also for patients not seeking professional medical care, (2 assess influential background characteristics, and (3 formally compare the burden of ILI in patients with and without a clinical diagnosis of flu. A general population sample with recent ILI experience was recruited during the 2011-2012 influenza season in Belgium. Half of the 2250 respondents sought professional medical care, reported more symptoms (especially more often fever, a longer duration of illness, more use of medication (especially antibiotics and a higher direct medical cost than patients not seeking medical care. The disease and economic burden were similar for ambulatory ILI patients, irrespective of whether they received a clinical diagnosis of flu. On average, they experienced 5-6 symptoms over a 6-day period; required 1.6 physician visits and 86-91% took medication. An average episode amounted to €51-€53 in direct medical costs, 4 days of absence from work or school and the loss of 0.005 quality-adjusted life-years. Underlying illness led to greater costs and lower quality-of-life. The costs of ILI patients with clinically diagnosed flu tended to increase, while those of ILI patients without clinically diagnosed flu tended to decrease with age. Recently vaccinated persons experienced lower costs and a higher quality-of-life, but this was only the case for patients not seeking professional medical care. This information can be used directly to evaluate the implementation of cost-effective prevention and control measures for influenza. In particular to inform the evaluation of more widespread seasonal influenza vaccination, including in children, which is currently considered by many countries.

Enerplan - union of solar energy professionals, activity report second half of 2012

International Nuclear Information System (INIS)

2013-01-01

Enerplan is the French union of solar energy professionals. Created in 1983, its social purpose is the study and defense of the rights and of the material and moral interests of its members. Enerplan structures its action through two poles representing members' activities: 'solar energy and building' where topics about heat and electricity generation in relation with buildings are treated, and 'photovoltaic energy' where topics specific to big solar power plants are considered. Thanks to the collaborative participation of its members, both poles allow Enerplan union to be source of proposals to develop solar energy in France. As an active interface between professionals and institutions, Enerplan includes in its membership: industrialists, plant makers, engineering consultants, installers, associations, energy suppliers etc, from small-medium size companies to big groups. This document presents Enerplan's activities during the second half of 2012 (public relations, meetings and conferences, promotional activities, projects..)

Enerplan - union of solar energy professionals, activity report first half of 2013

International Nuclear Information System (INIS)

2013-01-01

Enerplan is the French union of solar energy professionals. Created in 1983, its social purpose is the study and defense of the rights and of the material and moral interests of its members. Enerplan structures its action through two poles representing members' activities: 'solar energy and building' where topics about heat and electricity generation in relation with buildings are treated, and 'photovoltaic energy' where topics specific to big solar power plants are considered. Thanks to the collaborative participation of its members, both poles allow Enerplan union to be source of proposals to develop solar energy in France. As an active interface between professionals and institutions, Enerplan includes in its membership: industrialists, plant makers, engineering consultants, installers, associations, energy suppliers etc, from small-medium size companies to big groups. This document presents Enerplan's activities during the first half of 2013 (public relations, meetings and conferences, promotional activities, projects..)

Professional oral health care for preventing nursing home-acquired pneumonia: A cost-effectiveness and value of information analysis.

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Schwendicke, Falk; Stolpe, Michael; Müller, Frauke

2017-12-01

Professional oral health care (POHC) prevents nursing home-acquired pneumonia (NHAP) and its related mortality. We assessed the cost-effectiveness of POHC versus no POHC (nPOHC) and the monetary value of eliminating uncertainty by future research. A German public-private payer perspective was adopted. A Markov model was used, following long-term care residents from admission to death. Cost-effectiveness was estimated as Euro/disability-adjusted life year (DALY) using Monte Carlo microsimulations. Value-of-information analyses were performed. The willingness-to-pay threshold/DALY was assumed to be 66% (range 50%-100%) of per-capita gross domestic product (GDP). nPOHC was less costly (€3,024) but also less effective (0.89 DALYs) than POHC (€10,249, 0.55 DALYs). For most presumed payers, POHC was cost-effective. The cost-effectiveness of POHC was higher in smokers, underweight or pulmonary disease patients. Eliminating uncertainty about the NHAP costs, NHAP incidence/mortality, and POHC effectiveness would result in an expected net value of 47 million €/year (and even higher values at lower GDP thresholds), and is likely to decrease with time. Within the chosen setting and on the basis of current evidence, POHC was cost-effective. Given the detected uncertainty, further research seems warranted. © 2017 John Wiley & Sons A/S. Published by John Wiley & Sons Ltd.

A primer on entrustable professional activities

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Olle ten Cate

2018-03-01

Full Text Available Entrustable professional activities (EPAs have become a popular topic within competency-based medical education programs in many countries and hundreds of publications within only a few years. This paper was written to introduce the ins and outs of EPAs. After a brief historical overview, the rational of EPAs, as a bridge between a competency framework and daily clinical practice, is explained. Next, entrustment decision-making as a form of assessment is elaborated and framework of levels of supervision is presented. For readers interested to apply the concept in practice a stepwise approach to curriculum development is proposed. The paper concludes with an overview of the state of the art of working with EPAs in across disciplines, professions and countries.

Operations Assessment of Launch Vehicle Architectures using Activity Based Cost Models

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Ruiz-Torres, Alex J.; McCleskey, Carey

2000-01-01

The growing emphasis on affordability for space transportation systems requires the assessment of new space vehicles for all life cycle activities, from design and development, through manufacturing and operations. This paper addresses the operational assessment of launch vehicles, focusing on modeling the ground support requirements of a vehicle architecture, and estimating the resulting costs and flight rate. This paper proposes the use of Activity Based Costing (ABC) modeling for this assessment. The model uses expert knowledge to determine the activities, the activity times and the activity costs based on vehicle design characteristics. The approach provides several advantages to current approaches to vehicle architecture assessment including easier validation and allowing vehicle designers to understand the cost and cycle time drivers.

Predictors of healthcare professionals' intention and behaviour to encourage physical activity in patients with cardiovascular risk factors

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Kok Gerjo

2011-04-01

Full Text Available Abstract Background Healthcare professionals can play a crucial role in optimizing the health status of patients with cardiovascular risk factors (abdominal obesity, high blood pressure, low HDL cholesterol, elevated triglycerides and elevated blood glucose. In order to do this, it is imperative that we understand the social-cognitive determinants (including habits that underlie healthcare professionals' intention and the corresponding behavior of actually encouraging patients with cardiovascular risk factors to engage in physical activity. Methods In this longitudinal Professionals' Intention and Behavior (PIB study, healthcare professionals (N = 278, aged 20-61 years with approximately 60% having attained an education level exceeding bachelor's degree, types of healthcare professionals 60% in physiotherapy and 40% in nursing completed online surveys measuring the social-cognitive determinants of healthcare professionals' intention and the corresponding behavior of actually encouraging patients with cardiovascular risk factors to engage in physical activity. Results Social-cognitive determinants accounted for 41% (p We explored the congruence between healthcare professionals' intention to encourage patients and the self-reported behavior of encouraging patients. We found that intention and behavior were congruent in 39.7% of the healthcare professionals. Additionally, the intention to encourage and the corresponding behavior of encouraging was incongruent in 31.7% of the healthcare professionals. Conclusions In the prevention of cardiovascular disease, healthcare professionals' intention to encourage physical activity among patients and subsequent behavior of encouraging patients is important for the improvement of patients' cardiovascular risk profiles. We found that the intentions and self-reported behavior of healthcare professionals working with patients with cardiovascular risk factors can be predicted by social-cognitive determinants thus

Pharmaceutical services cost analysis using time-driven activity-based costing: A contribution to improve community pharmacies' management.

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Gregório, João; Russo, Giuliano; Lapão, Luís Velez

2016-01-01

The current financial crisis is pressing health systems to reduce costs while looking to improve service standards. In this context, the necessity to optimize health care systems management has become an imperative. However, little research has been conducted on health care and pharmaceutical services cost management. Pharmaceutical services optimization requires a comprehensive understanding of resources usage and its costs. This study explores the development of a time-driven activity-based costing (TDABC) model, with the objective of calculating the cost of pharmaceutical services to help inform policy-making. Pharmaceutical services supply patterns were studied in three pharmacies during a weekday through an observational study. Details of each activity's execution were recorded, including time spent per activity performed by pharmacists. Data on pharmacy costs was obtained through pharmacies' accounting records. The calculated cost of a dispensing service in these pharmacies ranged from €3.16 to €4.29. The cost of a counseling service when no medicine was supplied ranged from €1.24 to €1.46. The cost of health screening services ranged from €2.86 to €4.55. The presented TDABC model gives us new insights on management and costs of community pharmacies. This study shows the importance of cost analysis for health care services, specifically on pharmaceutical services, in order to better inform pharmacies' management and the elaboration of pharmaceutical policies. Copyright © 2016 Elsevier Inc. All rights reserved.

Vocal symptoms, voice activity, and participation profile and professional performance of call center operators.

Science.gov (United States)

Piwowarczyk, Tatiana Carvalho; Oliveira, Gisele; Lourenço, Luciana; Behlau, Mara

2012-03-01

To analyze the phonatory and laryngopharyngeal symptoms reported by call center operators; and quantify the impact of these symptoms on quality of life, and the association between these issues and professional performance, number of monthly calls, and number of missed workdays. Call center operators (n=157) from a billing call center completed the Vocal Signs and Symptoms Questionnaire and the Brazilian version of the Voice Activity and Participation Profile (VAPP). The company provided data regarding professional performance, average number of monthly calls, and number of missed workdays for each employee. The mean number of current symptoms (6.8) was greater in the operators than data for the general population (1.7). On average, 4.2 symptoms were attributed to occupational factors. The average number of symptoms did not correlate with professional performance (P=0.571). However, fewer symptoms correlated with decreased missed workdays and higher mean monthly call figures. The VAPP scores were relatively low, suggesting little impact of voice difficulties on call center operator's quality of life. However, subjects with elevated VAPP scores also had poorer professional performance. The presence of vocal symptoms does not necessarily relate to decreased professional performance. However, an association between higher vocal activity limitation and participation scores and poorer professional performance was observed. Copyright © 2012 The Voice Foundation. Published by Mosby, Inc. All rights reserved.

Cost-effectiveness of interventions to promote physical activity: a modelling study.

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Linda J Cobiac

2009-07-01

Full Text Available BACKGROUND: Physical inactivity is a key risk factor for chronic disease, but a growing number of people are not achieving the recommended levels of physical activity necessary for good health. Australians are no exception; despite Australia's image as a sporting nation, with success at the elite level, the majority of Australians do not get enough physical activity. There are many options for intervention, from individually tailored advice, such as counselling from a general practitioner, to population-wide approaches, such as mass media campaigns, but the most cost-effective mix of interventions is unknown. In this study we evaluate the cost-effectiveness of interventions to promote physical activity. METHODS AND FINDINGS: From evidence of intervention efficacy in the physical activity literature and evaluation of the health sector costs of intervention and disease treatment, we model the cost impacts and health outcomes of six physical activity interventions, over the lifetime of the Australian population. We then determine cost-effectiveness of each intervention against current practice for physical activity intervention in Australia and derive the optimal pathway for implementation. Based on current evidence of intervention effectiveness, the intervention programs that encourage use of pedometers (Dominant and mass media-based community campaigns (Dominant are the most cost-effective strategies to implement and are very likely to be cost-saving. The internet-based intervention program (AUS$3,000/DALY, the GP physical activity prescription program (AUS$12,000/DALY, and the program to encourage more active transport (AUS$20,000/DALY, although less likely to be cost-saving, have a high probability of being under a AUS$50,000 per DALY threshold. GP referral to an exercise physiologist (AUS$79,000/DALY is the least cost-effective option if high time and travel costs for patients in screening and consulting an exercise physiologist are considered

Match score affects activity profile and skill performance in professional Australian Football players.

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Sullivan, Courtney; Bilsborough, Johann C; Cianciosi, Michael; Hocking, Joel; Cordy, Justin; Coutts, Aaron J

2014-05-01

To examine the influence of quarter outcome and the margin of the score differential on both the physical activity profile and skill performance of players during professional Australian Football matches. Prospective, longitudinal. Physical activity profiles were assessed via microtechnology (Global Positioning System and accelerometer) from 40 professional AF players from the same team during 15 Australian Football League games. Skill performance measures (involvement and effectiveness) and player rank scores (Champion Data(©) Rank) were provided by a commercial statistical provider. The physical performance variables, skill involvements and individual player performance scores were expressed relative to playing time for each quarter. The influence of the quarter result (i.e. win vs. loss) and score margin (i.e. small: 19 points) on activity profile and skill involvements and skill efficiency performance of players were examined. Skill involvements (total disposals/min, long kicks/min, marks/min, running bounces/min and player rank/min) were greater in quarters won (all p14.5 km h(-1), HSR/min), sprints/min and peak speed were higher in losing quarters (all pProfessional AF players are likely to have an increased physical activity profile and decreased skill involvement and proficiency when their team is less successful. Copyright © 2013 Sports Medicine Australia. Published by Elsevier Ltd. All rights reserved.

The development of professional competence of future professional teachers

OpenAIRE

Muslimov Narzulla Alixanovich; Kadyrov Khayot Scharipovich

2015-01-01

This article outlines the elements of professional and personal, theoretical and practical components of pedagogical activities, serving the measure and method of creative self-realization of a professional education teacher in the resolution of various pedagogical situations aimed at professional competence development.

Do Health Reforms Impact Cost Consciousness of Health Care Professionals? Results from a Nation-Wide Survey in the Balkans

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Mihajlo Jakovljevic

2016-02-01

Full Text Available Background: Serbia, as the largest market of the Western Balkans, has entered socioeconomic transition with substantial delay compared to most of Eastern Europe. Its health system reform efforts were bold during the past 15 years, but their results were inconsistent in various areas. The two waves of global recession that hit Balkan economies ultimately reflected to the financial situation of healthcare. Serious difficulties in providing accessible medical care to the citizens became a reality. A large part of the unbearable expenses actually belongs to the overt prescription of pharmaceuticals and various laboratory and imaging diagnostic procedures requested by physicians. Therefore, a broad national survey was conducted at all levels of the healthcare system hierarchy to distinguish the ability of cost containment strategies to reshape clinician’s mindsets and decision-making in practice. Aims: Assessment of healthcare professionals’ judgment on economic consequences of prescribed medical interventions and evaluation of responsiveness of healthcare professionals to policy measures targeted at increasing cost-consciousness. Study Design: Cross-sectional study. Methods: A nationwide cross-sectional survey was conducted through a hierarchy of medical facilities across diverse geographical regions before and after policy action, from January 2010 to April 2013. In the middle of the observed period, the National Health Insurance Fund (RFZO adopted severe cost-containment measures. Independently, pharmacoeconomic guidelines targeted at prescribers were disseminated. Administration in large hospitals and community pharmacies was forced to restrict access to high budget-impact medical care. Economic Awareness of Healthcare Professionals Questionnaire–29 (EAHPQ-29, developed in Serbian language, was used in face-to-face interviews. The questionnaire documented clinician’s attitudes on: Clinical

A benefit-cost framework of motivation for a specific activity.

Science.gov (United States)

Studer, B; Knecht, S

2016-01-01

How can an individual be motivated to perform a target exercise or activity? This question arises in training, therapeutic, and education settings alike, yet despite-or even because of-the large range of extant motivation theories, finding a clear answer to this question can be challenging. Here we propose an application-friendly framework of motivation for a specific activity or exercise that incorporates core concepts from several well-regarded psychological and economic theories of motivation. The key assumption of this framework is that motivation for performing a given activity is determined by the expected benefits and the expected costs of (performance of) the activity. Benefits comprise positive feelings, gains, and rewards experienced during performance of the activity (intrinsic benefits) or achieved through the activity (extrinsic benefits). Costs entail effort requirements, time demands, and other expenditure (intrinsic costs) as well as unwanted associated outcomes and missing out on alternative activities (extrinsic costs). The expected benefits and costs of a given exercise are subjective and state dependent. We discuss convergence of the proposed framework with a selection of extant motivation theories and briefly outline neurobiological correlates of its main components and assumptions. One particular strength of our framework is that it allows to specify five pathways to increasing motivation for a target exercise, which we illustrate and discuss with reference to previous empirical data. © 2016 Elsevier B.V. All rights reserved.

Activity-based costing and its application in a Turkish university hospital.

Science.gov (United States)

Yereli, Ayşe Necef

2009-03-01

Resource management in hospitals is of increasing importance in today's global economy. Traditional accounting systems have become inadequate for managing hospital resources and accurately determining service costs. Conversely, the activity-based costing approach to hospital accounting is an effective cost management model that determines costs and evaluates financial performance across departments. Obtaining costs that are more accurate can enable hospitals to analyze and interpret costing decisions and make more accurate budgeting decisions. Traditional and activity-based costing approaches were compared using a cost analysis of gall bladder surgeries in the general surgery department of one university hospital in Manisa, Turkey. Copyright (c) AORN, Inc, 2009.

An interview-based study of professional creative activity with inter-domain comparisons

DEFF Research Database (Denmark)

Glaveanu, Vlad Petre; Botella, Marion; Bourgeois, Samira

, designers and scientists represent distinctive professional cultures associated with recognized forms of creative activity because the expression of creativity appears to be culture-specific (Bhawuk, 2003; Lubart, 1999; Weiner, 2000). The research presented here explores the main factors required...... of cultural and contextual influences and three types of professional cultures that foster creativity will be discussed based on the systemic model of creativity (Feldman, Csikszentmihalyi & Gardner, 1994). In the end, practical suggestions to improve creativity and innovation management will be offered...

Dashboard auditing of ABC (Activity-Based Costing). Theoretical approaches

OpenAIRE

Căpuşneanu, Sorinel/I

2009-01-01

This article aims to define the dashboard auditing according to the specifics of Activity-Based Costing method (ABC). It describes the main objectives of dashboard auditing, the criteria that a dashboard auditor should meet and the step-by-step stages of the entire dashboard auditing process of an enterprise from steel industry according to the Activity-Based Costing method (ABC).

Active Adult Lives for Persons with Learning Disabilities--The Perspectives of Professionals

Science.gov (United States)

Witsø, Aud Elisabeth; Kittelsaa, Anna M.

2018-01-01

Background: Living active adult lives is both a value and a right, but the right to do so is associated with restrictions among adults with learning disabilities. This research aimed to capture professionals' understanding and perception of active adult living for people with learning disabilities living in clustered housing in a Norwegian…

Turnover among healthcare professionals.

Science.gov (United States)

Wood, Ben D

2009-01-01

Turnover among healthcare professionals is a costly consequence. The existing body of knowledge on healthcare professional turnover is correlated with job satisfaction levels. A landmark study differentiated 2 areas of job satisfaction categories: satisfiers and dissatisfiers (intrinsic and extrinsic motivators). The aim of this article is to examine existing research on precursors of turnover, such as burnout behaviors experienced by healthcare professionals, job satisfaction levels, employee organizational commitment, health complications which precede turnover, some current strategies to reduce turnover, and some effects CEO turnover has on employee turnover intentions.

Cost and Outcome of BehaviouRal Activation (COBRA): a randomised controlled trial of behavioural activation versus cognitive-behavioural therapy for depression.

Science.gov (United States)

Richards, David A; Rhodes, Shelley; Ekers, David; McMillan, Dean; Taylor, Rod S; Byford, Sarah; Barrett, Barbara; Finning, Katie; Ganguli, Poushali; Warren, Fiona; Farrand, Paul; Gilbody, Simon; Kuyken, Willem; O'Mahen, Heather; Watkins, Ed; Wright, Kim; Reed, Nigel; Fletcher, Emily; Hollon, Steven D; Moore, Lucy; Backhouse, Amy; Farrow, Claire; Garry, Julie; Kemp, Deborah; Plummer, Faye; Warner, Faith; Woodhouse, Rebecca

2017-08-01

Depression is a common, debilitating and costly disorder. The best-evidenced psychological therapy - cognitive-behavioural therapy (CBT) - is complex and costly. A simpler therapy, behavioural activation (BA), may be an effective alternative. To determine the clinical effectiveness and cost-effectiveness of BA compared with CBT for depressed adults at 12 and 18 months' follow-up, and to investigate the processes of treatments. Randomised controlled, non-inferiority trial stratified by depression severity, antidepressant use and recruitment site, with embedded process evaluation; and randomisation by remote computer-generated allocation. Three community mental health services in England. Adults aged ≥ 18 years with major depressive disorder (MDD) recruited from primary care and psychological therapy services. BA delivered by NHS junior mental health workers (MHWs); CBT by NHS psychological therapists. Primary: depression severity (as measured via the Patient Health Questionnaire-9; PHQ-9) at 12 months. Secondary: MDD status; number of depression-free days; anxiety (as measured via the Generalised Anxiety Disorder-7); health-related quality of life (as measured via the Short Form questionnaire-36 items) at 6, 12 and 18 months; and PHQ-9 at 6 and 18 months, all collected by assessors blinded to treatment allocation. Non-inferiority margin was 1.9 PHQ-9 points. We undertook intention-to-treat (ITT) and per protocol (PP) analyses. We explored cost-effectiveness by collecting direct treatment and other health- and social-care costs and calculating quality-adjusted life-years (QALYs) using the EuroQol-5 Dimensions, three-level version, at 18 months. We recruited 440 participants (BA, n  = 221; CBT, n  = 219); 175 (79%) BA and 189 (86%) CBT participants provided ITT data and 135 (61%) BA and 151 (69%) CBT participants provided PP data. At 12 months we found that BA was non-inferior to CBT {ITT: CBT 8.4 PHQ-9 points [standard deviation (SD) 7.5 PHQ-9 points], BA

Total staff costs to implement a decision support system in nursing

Directory of Open Access Journals (Sweden)

Valéria Castilho

2014-01-01

Full Text Available OBJECTIVE: to identify the direct labor (DL costs to put in practice a decision support system (DSS in nursing at the University Hospital of the University of São Paulo (HU-USP. METHOD: the development of the DSS was mapped in four sub-processes: Conception, Elaboration, Construction and Transition. To calculate the DL, the baseline salary per professional category was added to the five-year additional remuneration, representation fees and social charges, and then divided by the number of hours contracted, resulting in the hour wage/professional, which was multiplied by the time spend on each activity in the sub-processes. RESULTS: the DL cost corresponded to R$ 752,618.56 (100%, R$ 26,000.00 (3.45% of which were funded by a funding agency, while R$ 726,618.56 (96,55% came from Hospital and University resources. CONCLUSION: considering the total DL cost, 72.1% related to staff wages for the informatics consulting company and 27.9% to the DL of professionals at the HU and the School of Nursing.

Involving technical professionals in community relations

International Nuclear Information System (INIS)

Meyer, K.A.; Meyer, L.

1994-01-01

The Weldon Spring site Remedial Action Project (WSSRAP), a U.S. Department of Energy (DOE) environmental restoration project, has developed a successful community relations program that differs from the traditional approach and has built a general consensus about the DOE's work at the Weldon Spring site. The WSSRAP has a small, dedicated Community Relations Department that is heavily supported by technical professionals who receive intensive training in preparatory and presentation skills, role-playing, and critiquing of performances. This training allows the public to speak directly with the individuals responsible for remediation activities. The media, in turn, has access to technical individuals with good presentation skills, and WSSRAP managers can be confident that interactions are handled professionally. This approach results in a satisfied client. The WSSRAP's community relations program is a high-quality, cost-effective program that could be easily implemented by other facilities

Analysis of the occupational therapist’s activities as a professional adviser in the professional rehabilitation service of the National Institute of Social Security (INSS

Directory of Open Access Journals (Sweden)

Etiene Cerutti Louzada

2017-12-01

Full Text Available Introduction: The INSS Professional Rehabilitation Service (PR underwent several changes, especially those that occurred with the creation of the SUS and the withdrawal of any kind of health care from the institute. In 2008, with the revitalization of the service, several occupational therapists joined the institution, but remained a model of action without focusing on health care and without valuing the professional specificity. This form of intervention has been causing discussions about the work of these professionals, implied by the lack of literature that bases their interventions and strengthens the maintenance of their professional identity within this new scenario. Objective: To investigate the relationship between Occupational Therapy and the role played by occupational therapists in the INSS PR service. Method: Qualitative research of the exploratory type, being observed the performance of an occupational therapist of the Executive Management Recife/PE, Responsible for Professional Orientation. Results: It was verified that in the INSS, the occupational therapist employs many specificities of its profession, which are related to: objective (emancipation of the individual and insertion on work activity, object (human doing, occupational performance, instrument (analysis of the labor activity and workstation. In addition, it was noticed that the social security context exerts some limitations in the occupational therapeutic action, within the scope of the institutional norms of management and of conducting the professional doing in the RP. Conclusion: Relationships between Occupational Therapy and function of Responsible for Professional Orientation of INSS were established, indicating ways for a practice based on the theoretical bases of the profession. It is recommended to conduct researches in the area that analyze the performance of this professional and the impact of their interventions in the replacement of INSS policyholders in

77 FR 19425 - Prescription Drugs Not Administered During Treatment; Update to Administrative Cost for Calendar...

Science.gov (United States)

2012-03-30

... using VA's managerial cost accounting system. Under this accounting system, the national average... the professional activity of reviewing and dispensing a prescription. Based on this accounting system...

Comparison of the Ministry of Health's tariffs with the cost of radiology services using the activity-based costing method.

Science.gov (United States)

Kalhor, Rohollah; Amini, Saeed; Emami, Majid; Kakasoltani, Keivan; Rhamani, Nasim; Kalhor, Leila

2016-02-01

Efficient use of resources in organizations is one of the most important duties of managers. Appropriate allocation of resources can help managers to do this well. The aim of this study was to determine the cost of radiology services and to compare it with governmental tariffs (introduced by the Ministry of Health in Iran). This was a descriptive and applied study that was conducted using the retrospective approach. First, activity centers were identified on the basis of five main groups of hospital activities. Then, resources and resource drivers, activities, and hospital activity drivers were identified. At the next step, the activities related to the delivery of radiology process were identified. Last, through allocation of activities cost to the cost objects, the cost price of 66 services that were delivered in the radiology department were calculated. The data were collected by making checklists, using the hospital's information system, observations, and interviews. Finally, the data were analyzed using the non-parametric Wilcoxon test, Microsoft Excel, and SPSS software, version 18. The findings showed that from the total cost of wages, materials, and overhead obtained, the unit cost of the 66 cost objects (delivered services) in the Radiology Department were calculated using the ABC method (Price of each unit of Nephrostogram obtained $15.8 and Cystogram obtained $18.4). The Kolmogorov-Smirnov test indicated that the distribution of data of cost price using the ABC method was not normal (p = 0.000). The Wilcoxon test showed that there was a significant difference between the cost of services and the tariff of radiology services (p = 0.000). The cost of delivered services in radiology departments was significantly higher than approved tariffs of the Ministry of Health, which can have a negative impact on the quality of services.

Activity-Based Costing in the After Press Services Industry

Science.gov (United States)

Shevasuthisilp, Suntichai; Punsathitwong, Kosum

2009-10-01

This research was conducted to apply activity-based costing (ABC) in an after press service company in Chiang Mai province, Thailand. The company produces all of its products by one-stop service (such as coating, stitching, binding, die cutting, and gluing). All products are made to order, and have different sizes and patterns. A strategy of low price is used to compete in the marketplace. After cost analysis, the study found that the company has high overhead (36.5% of total cost). The company's problem is its use of traditional cost accounting, which has low accuracy in assigning overhead costs. If management uses this information when pricing customer orders, losses may occur because real production costs may be higher than the selling price. Therefore, the application of ABC in cost analysis can help executives receive accurate cost information; establish a sound pricing strategy; and improve the manufacturing process by determining work activities which have excessively high production costs. According to this research, 6 out of 56 items had a production cost higher than the selling price, leading to losses of 123,923 baht per year. Methods used to solve this problem were: reducing production costs; establishing suitable prices; and creating a sales promotion with lower prices for customers whose orders include processes involving unused capacity. These actions will increase overall sales of the company, and allow more efficient use of its machinery.

26 CFR 1.162-6 - Professional expenses.

Science.gov (United States)

2010-04-01

... 26 Internal Revenue 2 2010-04-01 2010-04-01 false Professional expenses. 1.162-6 Section 1.162-6...) INCOME TAXES (CONTINUED) Itemized Deductions for Individuals and Corporations § 1.162-6 Professional expenses. A professional man may claim as deductions the cost of supplies used by him in the practice of...

Clinical process analysis and activity-based costing at a heart center.

Science.gov (United States)

Ridderstolpe, Lisa; Johansson, Andreas; Skau, Tommy; Rutberg, Hans; Ahlfeldt, Hans

2002-08-01

Cost studies, productivity, efficiency, and quality of care measures, the links between resources and patient outcomes, are fundamental issues for hospital management today. This paper describes the implementation of a model for process analysis and activity-based costing (ABC)/management at a Heart Center in Sweden as a tool for administrative cost information, strategic decision-making, quality improvement, and cost reduction. A commercial software package (QPR) containing two interrelated parts, "ProcessGuide and CostControl," was used. All processes at the Heart Center were mapped and graphically outlined. Processes and activities such as health care procedures, research, and education were identified together with their causal relationship to costs and products/services. The construction of the ABC model in CostControl was time-consuming. However, after the ABC/management system was created, it opened the way for new possibilities including process and activity analysis, simulation, and price calculations. Cost analysis showed large variations in the cost obtained for individual patients undergoing coronary artery bypass grafting (CABG) surgery. We conclude that a process-based costing system is applicable and has the potential to be useful in hospital management.

Estimation of cellular manufacturing cost components using simulation and activity-based costing

OpenAIRE

Paul Savory; Robert Williams

2010-01-01

It can be difficult estimating all of the cost components that are attributed to a machined part.  This problem is more pronounced when a factory uses group technology manufacturing cells as opposed to a functional or process layout of a job shop.  This paper describes how activity-based costing (ABC) concepts can be integrated into a discrete-event simulation model of a U-shaped manufacturing cell producing a part family with four members.  The simulation model generates detai...

Estimation of cellular manufacturing cost components using simulation and activity-based costing

OpenAIRE

Savory, Paul

2010-01-01

It can be difficult estimating all of the cost components that are attributed to a machined part. This problem is more pronounced when a factory uses group technology manufacturing cells as opposed to a functional or process layout of a job shop. This paper describes how activity-based costing (ABC) concepts can be integrated into a discrete-event simulation model of a U-shaped manufacturing cell producing a part family with four members. The simulation model generates detailed Bills of Ac...

Activity-based costing evaluation of [18F]-fludeoxyglucose production.

Science.gov (United States)

Krug, Bruno; Van Zanten, Annie; Pirson, Anne-Sophie; Crott, Ralph; Vander Borght, Thierry

2008-01-01

As healthcare expenses are escalating in many countries, the sector faces a new challenge of becoming more cost efficient. There is an urgent need for more accurate data on the costs of healthcare procedures. The cost of Positron Emission Tomography (PET) with [(18)F]-fludeoxyglucose ((18)F-FDG) studies is mainly influenced by the price of the radiopharmaceutical, which may vary throughout Europe from 300 to 500 Euro per patient dose (370 MBq). The aim of the current study is to conduct an activity-based costing (ABC) estimation of (18)F-FDG production in Europe to better identify the different cost components and to analyse their relative contribution to the total cost. Financial data were collected on capital expense and global operating costs through interviews with industry experts, PET centre managers, evaluation of prior studies, and review of expenses incurred at the University Medical Centre in Groningen (The Netherlands). After mapping the activities, we divided the cost in five categories: wage, equipment, consumables, overhead and space costs. A sensitivity analysis was performed for key cost components, including the compliance with regulatory requirements. The critical factor for profitability was throughput. Including the European regulation procedure, the cost for 370 MBq (18)F-FDG patient dose, 3 h EOS without delivery cost, ranges between 155 and 177 Euro/dose for two production runs and between 210 and 237 Euro/dose for one production run. These costs are predominantly determined by personnel and equipment costs, although the cost for quality assurance increases steadily. The ABC analysis provides significant insight into the production cost components of (18)F-FDG through different operating configurations. Reductions in equipment prices, increased availability of radiopharmaceuticals, growth in demand, and improvements in reimbursement will all contribute to the financial viability of this imaging technique.

Activity-based costing evaluation of [18F]-fludeoxyglucose production

International Nuclear Information System (INIS)

Krug, Bruno; Pirson, Anne-Sophie; Borght, Thierry vander; Zanten, Annie van; Crott, Ralph

2008-01-01

As healthcare expenses are escalating in many countries, the sector faces a new challenge of becoming more cost efficient. There is an urgent need for more accurate data on the costs of healthcare procedures. The cost of Positron Emission Tomography (PET) with [ 18 F]-fludeoxyglucose ( 18 F-FDG) studies is mainly influenced by the price of the radiopharmaceutical, which may vary throughout Europe from 300 to 500 Euro per patient dose (370 MBq). The aim of the current study is to conduct an activity-based costing (ABC) estimation of 18 F-FDG production in Europe to better identify the different cost components and to analyse their relative contribution to the total cost. Financial data were collected on capital expense and global operating costs through interviews with industry experts, PET centre managers, evaluation of prior studies, and review of expenses incurred at the University Medical Centre in Groningen (The Netherlands). After mapping the activities, we divided the cost in five categories: wage, equipment, consumables, overhead and space costs. A sensitivity analysis was performed for key cost components, including the compliance with regulatory requirements. The critical factor for profitability was throughput. Including the European regulation procedure, the cost for 370 MBq 18 F-FDG patient dose, 3 h EOS without delivery cost, ranges between 155 and 177 Euro/dose for two production runs and between 210 and 237 Euro/dose for one production run. These costs are predominantly determined by personnel and equipment costs, although the cost for quality assurance increases steadily. The ABC analysis provides significant insight into the production cost components of 18 F-FDG through different operating configurations. Reductions in equipment prices, increased availability of radiopharmaceuticals, growth in demand, and improvements in reimbursement will all contribute to the financial viability of this imaging technique. (orig.)

Phenomenology and adapted physical activity: philosophy and professional practice.

Science.gov (United States)

Standal, Øyvind F

2014-01-01

Through the increased use of qualitative research methods, the term phenomenology has become a quite familiar notion for researchers in adapted physical activity (APA). In contrast to this increasing interest in phenomenology as methodology, relatively little work has focused on phenomenology as philosophy or as an approach to professional practice. Therefore, the purpose of this article is to examine the relevance of phenomenology as philosophy and as pedagogy to the field of APA. First, phenomenology as philosophy is introduced through three key notions, namely the first-person perspective, embodiment, and life-world. The relevance of these terms to APA is then outlined. Second, the concept of phenomenological pedagogy is introduced, and its application and potential for APA are discussed. In conclusion, it is argued that phenomenology can help theorize ways of understanding human difference in movement contexts and form a basis of action-oriented research aiming at developing professional practice.

Cost management in the internal value chain of integrated application of activity-based costing, Kaizen concept and target costing

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Pešić-Tomić Vesna

2014-01-01

Full Text Available The objective of this paper is an effort to view the possibilities of integrated use of target costing, activity based costing and Kaizen concept in the internal value chain as the central link of the entire chain. The idea is to stimulate the company management to think about the costs, position they take in the structure of price cost and their influence on forming the sales price since it is very important to produce right product for the consumer, of desired quality and functionality but along with as low production costs as possible. It is therefore needed to construct the right design of a product and provide its production at the shortest possible time along with as low costs as possible which will impact the efficiency of the entire value chain.

Counting the costs of accreditation in acute care: an activity-based costing approach.

Science.gov (United States)

Mumford, Virginia; Greenfield, David; Hogden, Anne; Forde, Kevin; Westbrook, Johanna; Braithwaite, Jeffrey

2015-09-08

To assess the costs of hospital accreditation in Australia. Mixed methods design incorporating: stakeholder analysis; survey design and implementation; activity-based costs analysis; and expert panel review. Acute care hospitals accredited by the Australian Council for Health Care Standards. Six acute public hospitals across four States. Accreditation costs varied from 0.03% to 0.60% of total hospital operating costs per year, averaged across the 4-year accreditation cycle. Relatively higher costs were associated with the surveys years and with smaller facilities. At a national level these costs translate to $A36.83 million, equivalent to 0.1% of acute public hospital recurrent expenditure in the 2012 fiscal year. This is the first time accreditation costs have been independently evaluated across a wide range of hospitals and highlights the additional cost burden for smaller facilities. A better understanding of the costs allows policymakers to assess alternative accreditation and other quality improvement strategies, and understand their impact across a range of facilities. This methodology can be adapted to assess international accreditation programmes. Published by the BMJ Publishing Group Limited. For permission to use (where not already granted under a licence) please go to http://group.bmj.com/group/rights-licensing/permissions.

Activity-based costing of security services for a Department of Energy nuclear site

International Nuclear Information System (INIS)

Togo, D.F.

1997-01-01

Department of Energy (DOE) nuclear facilities are being encouraged to reduce costs but the accounting data typically in use by the financial organizations at these laboratories cannot easily be used to determine which security activities offer the best reduction in cost. For example, labor costs have historically been aggregated over various activities, making it difficult to determine the true costs of performing each activity. To illustrate how this problem can be solved, a study was performed applying activity-based costing (ABC) to a hypothetical DOE facility. ABC is a type of cost-accounting developed expressly to determine truer costs of company activities. The hypothetical facility was defined to have features similar to those found across the DOE nuclear complex. ABC traced costs for three major security functions - Protective Force Operations, Material Control and Accountability, and Technical Security - to various activities. Once these costs had been allocated, we compared the cost of three fictitious upgrades: (1) an improvement in training or weapons that allows the protective force to have better capabilities instead of adding more response forces; (2) a change in the frequency of inventories; and (3) a reduction in the annual frequencies of perimeter sensor tests

Dissecting Costs of CT Study: Application of TDABC (Time-driven Activity-based Costing) in a Tertiary Academic Center.

Science.gov (United States)

Anzai, Yoshimi; Heilbrun, Marta E; Haas, Derek; Boi, Luca; Moshre, Kirk; Minoshima, Satoshi; Kaplan, Robert; Lee, Vivian S

2017-02-01

The lack of understanding of the real costs (not charge) of delivering healthcare services poses tremendous challenges in the containment of healthcare costs. In this study, we applied an established cost accounting method, the time-driven activity-based costing (TDABC), to assess the costs of performing an abdomen and pelvis computed tomography (AP CT) in an academic radiology department and identified opportunities for improved efficiency in the delivery of this service. The study was exempt from an institutional review board approval. TDABC utilizes process mapping tools from industrial engineering and activity-based costing. The process map outlines every step of discrete activity and duration of use of clinical resources, personnel, and equipment. By multiplying the cost per unit of capacity by the required task time for each step, and summing each component cost, the overall costs of AP CT is determined for patients in three settings, inpatient (IP), outpatient (OP), and emergency departments (ED). The component costs to deliver an AP CT study were as follows: radiologist interpretation: 40.1%; other personnel (scheduler, technologist, nurse, pharmacist, and transporter): 39.6%; materials: 13.9%; and space and equipment: 6.4%. The cost of performing CT was 13% higher for ED patients and 31% higher for inpatients (IP), as compared to that for OP. The difference in cost was mostly due to non-radiologist personnel costs. Approximately 80% of the direct costs of AP CT to the academic medical center are related to labor. Potential opportunities to reduce the costs include increasing the efficiency of utilization of CT, substituting lower cost resources when appropriate, and streamlining the ordering system to clarify medical necessity and clinical indications. Copyright © 2017 The Association of University Radiologists. Published by Elsevier Inc. All rights reserved.

Avoid costly mistakes of the past.

Science.gov (United States)

Halley, Marc D

2013-03-01

Physician employment is here to stay. The challenge for healthcare finance professionals is to make physician relationships work without the financial losses experienced by hospitals that tried physician employment in the past. Capturing market share should be a key strategy in any physician employment effort. Physicians who are engaged and actively involved in the process make great business partners because they understand the productivity, efficiencies, and cost controls needed to succeed.

ICT Training As a Tool for Supporting Professional Activity of People Over 50: Case Study

Directory of Open Access Journals (Sweden)

Dorota Macik

2014-06-01

Full Text Available Persons over 50 are experiencing certain forms of social exclusion more often than younger people. A lack of the acceptance of information and communication technologies (ICT and/or a lack of ic t access, commonly known as the digital divide, is probably the most important form of social exclusion experienced by the above-mentioned group in Poland. Skills related to ic t are perceived as one of the most important factors of maintaining professional activity by older people. Current situation, when in the perception of employers such skills are often lacking or not sufficient or up to date, leads to the proposal of some training activities aimed at developing and increasing such skills, which are not only strictly related to professional life but are also making everyday life easier. This paper presents a case study of ICT training activities undertaken in a testing project, whose main goal was to develop and pilot test an innovative methodology for extending professional activity of people aged 50+. Positive effects of the proposed learning method confirmed and validated the selected approach.

Aligning Professional Skills and Active Learning Methods: An Application for Information and Communications Technology Engineering

Science.gov (United States)

Llorens, Ariadna; Berbegal-Mirabent, Jasmina; Llinàs-Audet, Xavier

2017-01-01

Engineering education is facing new challenges to effectively provide the appropriate skills to future engineering professionals according to market demands. This study proposes a model based on active learning methods, which is expected to facilitate the acquisition of the professional skills most highly valued in the information and…

Activity-based costing as an information basis for an efficient strategic management process

Directory of Open Access Journals (Sweden)

Kaličanin Đorđe

2013-01-01

Full Text Available Activity-based costing (ABC provides an information basis for monitoring and controlling one of two possible sources of competitive advantage, low-cost production and lowcost distribution. On the basis of cost information about particular processes and activities, management may determine their contribution to the success of a company, and may decide to transfer certain processes and activities to another company. Accuracy of cost information is conditioned by finding an adequate relation between overhead costs and cost objects, identifying and tracing cost drivers and output measures of activities, and by monitoring cost behaviour of different levels of a product. Basic characteristics of the ABC approach, such as more accurate cost price accounting of objects, focusing on process and activity output (rather than only on resource consumption and on understanding and interpretation of cost structure (rather than on cost measurement, enable managers to estimate and control future costs more reliably. Thus the ABC methodology provides a foundation for cost tracing, analysis, and management, which entails making quality and accurate operative and strategic decisions as a basis for the longterm orientation of a company. ABC is also complementary to the widely accepted technique of strategic planning and strategy implementation known as Balanced Scorecard (BSC.

Increasing the Retention of Females of Color in Engineering and Technology Degree Programs through Professional Development Activities

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Felecia M. Nave

2009-02-01

Full Text Available This paper provides an overview of professional development activities designed to provide minority female engineering students with the knowledge and essential skills to enhance their preparedness to transition into the engineering workforce and their ability to sustain a successful career. Three professional development workshops are discussed that focused on such topics as breaking the glass ceiling, leadership, soft skills development, balancing technical and non-technical skill development, professional etiquette, mentoring, and creating a growth plan. Industry partnerships have been a critical component to the success of these activities.

THE IMPLEMENTATION OF ACTIVITY-BASED COSTING METHOD IN DETERMINING SELLING PRICES

Directory of Open Access Journals (Sweden)

Muhtarudin Muhtarudin

2017-08-01

Full Text Available Abstrak. Penelitian ini bertujuan untuk mengetahui  perbedaan perhitungan antara Harga Pokok Produksi  Sepatu  menggunakan metode tradisional  dengan  metode Activity-Based Costing.  Penelitian dilakukan pada 5 industri Sepatu di Sentra Industri Sepatu Cibaduyut Kota Bandung dengan metode pengumpulan data menggunakan teknik observasi, wawancara, dan dokumentasi. Jumlah populasi sebanyak 76 industri dan metode penentuan sampel menggunakan teknik purposive sampling. Teknik analisis yang digunakan dalam penelitian ini adalah analisis beda dua rata-rata.  Hasil dari penelitian ini menunjukkan bahwa terdapat perbedaan yang signifikan antara Harga Pokok Produkasi sepatu metode tradisional dengan  Activity-Based Costing.  Setelah menerapkan metode penentuan biaya dengan metode tersebut, Harga Pokok Produkasi adanya perbedaan  yang cukup signifikan sehingga penentuan harga jual yang salah. Karena menetapkan harga jual dengan melakukan mark-up  untuk menutupi biaya produksi.  Penentuan harga jual dengan cara ini menyebabkan harga jual yang terlalu rendah, sehingga tidak dapat mengoptimalkan laba Kata Kunci.  Activity-Based Costing; Harga Pokok Produksi; Harga Jual.   Abstract. This study aims to find out the difference between the calculation of shoe production cost using the traditional method as compared to that using the Activity-Based Costing method. The research was conducted on five shoe industries in the Shoes Industry Center in Cibaduyut Bandung, using such data collecting method as observation, interview, and documentation studies. The population comprises of 76 industries, and the method used for determining the sample is purposive sampling technique. The analytical technique used in this study is the analysis of two different averages. The results of this study indicate that there is a significant difference between the shoe production cost calculated using the traditional method and that calculated using the Activity

Pathways to URM Retention: IBP's Professional Development and Mentoring Activities

Science.gov (United States)

Johnson, A.; Williamson Whitney, V.; Ricciardi, L.; Detrick, L.; Siegfried, D.; Fauver, A.; Ithier-Guzman, W.; Thomas, S. H.; Valaitis, S.

2013-05-01

As a not for profit organization, the Institute for Broadening Participation (IBP) hosts a variety of initiatives designed to increase the retention of underrepresented minority (URM) students pursuing pathways in STEM. IBP also assists with formative program evaluation design and implementation to help strengthen URM recruitment and retention elements. Successful initiatives include virtual and face-to-face components that bring together URM students with established URM and other scientists in academia, government and industry. These connections provide URMs with mentoring, networking opportunities, and professional skill development contributing to an improved retention rate of URM students. IBP's initiatives include the NASA One Stop Shopping Initiative (NASA OSSI), Pathways to Ocean Science and Engineering, and the Minorities Striving and Pursuing Higher Degrees of Success (MS PHD'S) in Earth System Science (ESS) Professional Development Program. The NASA OSSI recruits and facilitates student engagement in NASA education and employment opportunities. Pathways to Ocean Science connects and supports URM students with Ocean Science REU programs and serves as a resource for REU program directors. Pathways to Engineering has synthesized mentoring resources into an online mentoring manual for URM students that has been extensively vetted by mentoring experts throughout the country. The mentoring manual, which is organized by roles, provides undergraduates, graduates, postdocs, faculty and project directors with valuable resources. MS PHD'S, one of IBP's longest running and most successful initiatives, focuses on increasing the retention rate of URM students receiving advanced degrees in ESS. The program addresses barriers to retention in ESS including isolation, lack of preparation and professional development, and lack of mentoring. Program activities center on peer-to-peer community building, professional development exercises, networking experiences, one

Activity-based costing of health-care delivery, Haiti.

Science.gov (United States)

McBain, Ryan K; Jerome, Gregory; Leandre, Fernet; Browning, Micaela; Warsh, Jonathan; Shah, Mahek; Mistry, Bipin; Faure, Peterson Abnis I; Pierre, Claire; Fang, Anna P; Mugunga, Jean Claude; Gottlieb, Gary; Rhatigan, Joseph; Kaplan, Robert

2018-01-01

To evaluate the implementation of a time-driven activity-based costing analysis at five community health facilities in Haiti. Together with stakeholders, the project team decided that health-care providers should enter start and end times of the patient encounter in every fifth patient's medical dossier. We trained one data collector per facility, who manually entered the time recordings and patient characteristics in a database and submitted the data to a cloud-based data warehouse each week. We calculated the capacity cost per minute for each resource used. An automated web-based platform multiplied reported time with capacity cost rate and provided the information to health-facilities administrators. Between March 2014 and June 2015, the project tracked the clinical services for 7162 outpatients. The cost of care for specific conditions varied widely across the five facilities, due to heterogeneity in staffing and resources. For example, the average cost of a first antenatal-care visit ranged from 6.87 United States dollars (US$) at a low-level facility to US$ 25.06 at a high-level facility. Within facilities, we observed similarly variation in costs, due to factors such as patient comorbidities, patient arrival time, stocking of supplies at facilities and type of visit. Time-driven activity-based costing can be implemented in low-resource settings to guide resource allocation decisions. However, the extent to which this information will drive observable changes at patient, provider and institutional levels depends on several contextual factors, including budget constraints, management, policies and the political economy in which the health system is situated.

Active Construction of Profession-Related Events: The Priming Effect among Pre-service Teachers with Different Professional Identity.

Science.gov (United States)

Wang, Xin-Qiang; Zhu, Jun-Cheng; Liu, Lu; Chen, Xiang-Yu; Huo, Jun-Yu

2018-01-01

Pre-service teachers with different professional identity may actively construct different subjective profession-related events based on the same objective profession-related events. To explore the priming effect among pre-service teachers with different professional identity, this study examined the effect of positive, negative, or neutral priming sentences in an individualized narration of profession-related events through a priming paradigm. Forty-two female volunteers were asked to complete positive, negative, and neutral priming sentences describing profession-related events. The results showed that, relative to those with weak professional identity, participants with strong professional identity generated a higher number of positive items when primed with different stimuli and displayed greater positive priming bias for positive and neutral stimuli. In addition, relative to those with strong professional identity, participants with weak professional identity generated a higher number of neutral and negative items when primed with positive and negative stimuli, respectively, and displayed greater negative priming bias toward negative stimuli. These results indicate that pre-service teachers with strong professional identity were likely to have established positive self-schemas involving profession-related events, which facilitated active, positive construction of such events.

Active Construction of Profession-Related Events: The Priming Effect among Pre-service Teachers with Different Professional Identity

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Xin-qiang Wang

2018-02-01

Full Text Available Pre-service teachers with different professional identity may actively construct different subjective profession-related events based on the same objective profession-related events. To explore the priming effect among pre-service teachers with different professional identity, this study examined the effect of positive, negative, or neutral priming sentences in an individualized narration of profession-related events through a priming paradigm. Forty-two female volunteers were asked to complete positive, negative, and neutral priming sentences describing profession-related events. The results showed that, relative to those with weak professional identity, participants with strong professional identity generated a higher number of positive items when primed with different stimuli and displayed greater positive priming bias for positive and neutral stimuli. In addition, relative to those with strong professional identity, participants with weak professional identity generated a higher number of neutral and negative items when primed with positive and negative stimuli, respectively, and displayed greater negative priming bias toward negative stimuli. These results indicate that pre-service teachers with strong professional identity were likely to have established positive self-schemas involving profession-related events, which facilitated active, positive construction of such events.

Development of a Basic Professional Educational Programs for Teacher Training according to Teacher Professional Standart

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Akhtarieva R.F.

2015-11-01

Full Text Available A teaching position involves professional activities in keeping with professional standards, as well as competences and knowledge necessary for it. Development of a basic professional educational program improves teacher training to make it more practice-oriented, so the ability of the future teacher to act according to the professional standard becomes basic educational result. The article describes the features of our basic professional educational program for teaching training, developed according to professional standards and peculiarities of professional activity. The basic professional program consists of modules developed in the light of idea of “eventness” when Incoming or Outcoming Event means the level of ability to professional performance.

Travel Industry Specialists’ Training for Professional Activities in a Foreign Language in the North Caucasus Federal District of Russia

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Elena V. Markaryan

2013-01-01

Full Text Available This article is devoted to the theoretical and practical aspects of foreign language teaching of the future hospitality and tourism specialists in terms of professional intercultural communication. First of all, we have analyzed the peculiarities of professional activities and job specification of tourism specialists, then on these grounds we have selected professional foreign competences, which are necessary to develop while teaching this type of specialists foreign languages. Taking into consideration the nature of the tourism specialists’ professional activities and the training objectives of professional foreign language communication, we have worked out the fundamental methodological principles of teaching foreign languages for special purposes, namely the professional communicative principle and the professional intercultural principle. At the same time, we have presented linguistic-didactic basics of tourism specialists’ language training. Particular emphasis is put on the use of the materials, containing regional component, which facilitate to develop the ability to represent native culture during professional intercultural communication.

78 FR 47676 - Agency Information Collection Activities; Comment Request; National Professional Development...

Science.gov (United States)

2013-08-06

... DEPARTMENT OF EDUCATION [Docket No. ED-2013-ICCD-0100] Agency Information Collection Activities; Comment Request; National Professional Development Program: Grantee Performance Report AGENCY: Office of English Language Acquisition (OLEA), Department of Education (ED). ACTION: Notice. SUMMARY: In accordance...

Activity-based cost analysis in catheter-based angiography and interventional radiology

International Nuclear Information System (INIS)

Rautio, R.; Keski-Nisula, L.; Paakkala, T.

2003-01-01

The aim of this study was to analyse the costs of the interventional radiology unit and to identify the cost factors in the different activities of catheter-based angiographies and interventional radiology. In 1999 the number of procedures in the interventional radiological unit at Tampere University Hospital was 2968; 1601 of these were diagnostic angiographies, 526 endovascular and 841 nonvascular interventions. The costs were analysed by using Activity Based Cost (ABC) analysis. The budget of the interventional unit was approximately 1.8 million Euro. Material costs accounted for 67%, personnel costs for 17%, equipment costs for 14% and premises costs for 2% of this. The most expensive products were endografting of aortic aneurysms, with a mean price of 5291 Euro and embolizations of cerebral aneurysms (4472 Euro). Endografts formed 87.3% of the total costs in endografting and Guglielmi detachable coils accounted for 63.3% of the total costs in embolizations. The material costs formed the majority of the costs, especially in the newest and most complicated endovascular treatments. Despite the high cost of angiography equipment, its share of the costs is minor. In our experience ABC system is suitable for analysing costs in interventional radiology. (orig.)

Activity Based Costings anvendelse til beslutningstagen

DEFF Research Database (Denmark)

Nielsen, Steen; Melander, Preben; Jakobsen, Morten

2007-01-01

Activity-Based Costing (ABC) er stadig ét af mest omtalte "moderne" økonomistyringsværktøjer såvel blandt private virksomheder af undersøgelsen, som i offentlige organisationer. En ny state-of-the-art undersøgelse af 90 mellemstore og større danske fremstillingsvirksomheder blev gennemført i 2003...... relation til de fremtidige muligheder, herunder en cost/benefit betragtning ved implementering af ABC. Vi har tilføjet en del kvalitative kommentarer, som respondenterne har tilføjet. Disse er vigtige i forhold til en forståelse for, hvorfor eller hvorfor ikke ABC anvendes. Til sidst perspektiveres også...

Teacher Professional Development Strategies in Australian Government and Professional Associations Documents

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Kostina, Ludmyla

2015-01-01

Teacher in Australia is determined as an active participant of professional community with high level of collaboration, professional development coherent activities and collaborative learning practice. Thus, teacher quality is one of critical factors affecting student outcomes. The article touches upon the issue of the potential to improve…

Weighted Activity and Costing of Surveillance and Control in Animal Epidemiology

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Duboz Raphaël

2013-01-01

Full Text Available Activity based modeling and simulation is a very promising field. It has recently demonstrated its potential from modeling software development methods [9] to the design of low energy sensors. In this position paper, I would like to initiate a reflexion on the use of the weighted activity in the context of financial costing using the formulation recently proposed by X. Hu and B.P. Zeigler [5]. I propose here to formalize a recent approach of costing, the Time-Driven Activity Based Costing [3], using the theoretical modeling framework initiated by B.P. Zeigler [6]. I argue that this specification can potentially improve the traditional model of Time-Driven Activity Based Costing. I illustrate the approach in the context of surveillance and control in animal epidemiology. The demonstration of its effectiveness is not done in this position paper. Nevertheless, as the existing costing systems are designed to support decision making in business management, the scenario based approach proposed in this paper should be very useful to support decisions in complex management situations.

Computing Cost Price for Cataract Surgery by Activity Based Costing (ABC Method at Hazrat-E-Zahra Hospital, Isfahan University of Medical Sciences, 2014

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Masuod Ferdosi

2016-10-01

Full Text Available Background: Hospital managers need to have accurate information about actual costs to make efficient and effective decisions. In activity based costing method, first, activities are recognized and then direct and indirect costs are computed based on allocation methods. The aim of this study was to compute the cost price for cataract surgery by Activity Based Costing (ABC method at Hazrat-e-Zahra Hospital, Isfahan University of Medical Sciences. Methods: This was a cross- sectional study for computing the costs of cataract surgery by activity based costing technique in Hazrat-e-Zahra Hospital in Isfahan University of Medical Sciences, 2014. Data were collected through interview and direct observation and analyzed by Excel software. Results: According to the results of this study, total cost in cataract surgery was 8,368,978 Rials. Personnel cost included 62.2% (5,213,574 Rials of total cost of cataract surgery that is the highest share of surgery costs. The cost of consumables was 7.57% (1,992,852 Rials of surgery costs. Conclusion: Based on the results, there was different between cost price of the services and public Tariff which appears as hazards or financial crises to the hospital. Therefore, it is recommended to use the right methods to compute the costs relating to Activity Based Costing. Cost price of cataract surgery can be reduced by strategies such as decreasing the cost of consumables.

Application of activity-based costing (ABC) for a Peruvian NGO healthcare provider.

Science.gov (United States)

Waters, H; Abdallah, H; Santillán, D

2001-01-01

This article describes the application of activity-based costing (ABC) to calculate the unit costs of the services for a health care provider in Peru. While traditional costing allocates overhead and indirect costs in proportion to production volume or to direct costs, ABC assigns costs through activities within an organization. ABC uses personnel interviews to determine principal activities and the distribution of individual's time among these activities. Indirect costs are linked to services through time allocation and other tracing methods, and the result is a more accurate estimate of unit costs. The study concludes that applying ABC in a developing country setting is feasible, yielding results that are directly applicable to pricing and management. ABC determines costs for individual clinics, departments and services according to the activities that originate these costs, showing where an organization spends its money. With this information, it is possible to identify services that are generating extra revenue and those operating at a loss, and to calculate cross subsidies across services. ABC also highlights areas in the health care process where efficiency improvements are possible. Conclusions about the ultimate impact of the methodology are not drawn here, since the study was not repeated and changes in utilization patterns and the addition of new clinics affected applicability of the results. A potential constraint to implementing ABC is the availability and organization of cost information. Applying ABC efficiently requires information to be readily available, by cost category and department, since the greatest benefits of ABC come from frequent, systematic application of the methodology in order to monitor efficiency and provide feedback for management. The article concludes with a discussion of the potential applications of ABC in the health sector in developing countries.

Multi-professional clinical medication reviews in care homes for the elderly: study protocol for a randomised controlled trial with cost effectiveness analysis

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Sach Tracey

2011-10-01

Full Text Available Abstract Background Evidence demonstrates that measures are needed to optimise therapy and improve administration of medicines in care homes for older people. The aim of this study is to determine the clinical and cost effectiveness of a novel model of multi-professional medication review. Methods A cluster randomised controlled trial design, involving thirty care homes. In line with current practice in medication reviews, recruitment and consent will be sought from general practitioners and care homes, rather than individual residents. Care homes will be segmented according to size and resident mix and allocated to the intervention arm (15 homes or control arm (15 homes sequentially using minimisation. Intervention homes will receive a multi-professional medication review at baseline and at 6 months, with follow-up at 12 months. Control homes will receive usual care (support they currently receive from the National Health Service, with data collection at baseline and 12 months. The novelty of the intervention is a review of medications by a multi-disciplinary team. Primary outcome measures are number of falls and potentially inappropriate prescribing. Secondary outcome measures include medication costs, health care resource use, hospitalisations and mortality. The null hypothesis proposes no difference in primary outcomes between intervention and control patients. The primary outcome variable (number of falls will be analysed using a linear mixed model, with the intervention specified as a fixed effect and care homes included as a random effect. Analyses will be at the level of the care home. The economic evaluation will estimate the cost-effectiveness of the intervention compared to usual care from a National Health Service and personal social services perspective. The study is not measuring the impact of the intervention on professional working relationships, the medicines culture in care homes or the generic health-related quality of life of

How can activity-based costing methodology be performed as a powerful tool to calculate costs and secure appropriate patient care?

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Lin, Blossom Yen-Ju; Chao, Te-Hsin; Yao, Yuh; Tu, Shu-Min; Wu, Chun-Ching; Chern, Jin-Yuan; Chao, Shiu-Hsiung; Shaw, Keh-Yuong

2007-04-01

Previous studies have shown the advantages of using activity-based costing (ABC) methodology in the health care industry. The potential values of ABC methodology in health care are derived from the more accurate cost calculation compared to the traditional step-down costing, and the potentials to evaluate quality or effectiveness of health care based on health care activities. This project used ABC methodology to profile the cost structure of inpatients with surgical procedures at the Department of Colorectal Surgery in a public teaching hospital, and to identify the missing or inappropriate clinical procedures. We found that ABC methodology was able to accurately calculate costs and to identify several missing pre- and post-surgical nursing education activities in the course of treatment.

Designing an activity-based costing model for a non-admitted prisoner healthcare setting.

Science.gov (United States)

Cai, Xiao; Moore, Elizabeth; McNamara, Martin

2013-09-01

To design and deliver an activity-based costing model within a non-admitted prisoner healthcare setting. Key phases from the NSW Health clinical redesign methodology were utilised: diagnostic, solution design and implementation. The diagnostic phase utilised a range of strategies to identify issues requiring attention in the development of the costing model. The solution design phase conceptualised distinct 'building blocks' of activity and cost based on the speciality of clinicians providing care. These building blocks enabled the classification of activity and comparisons of costs between similar facilities. The implementation phase validated the model. The project generated an activity-based costing model based on actual activity performed, gained acceptability among clinicians and managers, and provided the basis for ongoing efficiency and benchmarking efforts.

COST MEASUREMENT AND COST MANAGEMENT IN TARGET COSTING

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Moisello Anna Maria

2012-07-01

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

PENERAPAN ACTIVITY BASED COSTING SYSTEM DALAM PERHITUNGAN PROFITABILITAS PRODUK PADA UD. NIAGA BAKTI

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Fena Ulfa Aulia

2015-06-01

Full Text Available The Charge imposition of factory overhead based on traditional systems often cause distorted costs. One of efforts to overcome these distortions fees is with charging the costs  factory overhead  by the activity based costing. The use of activity based costing can also help companies that produce many products  in determining the level of profitability. Profitability indicates whether an enterprise has good prospects in the future for the company's survival. This research is a quantitative descriptive research conducted at UD NIAGA BAKTI engaged in the processing of tuna fish PETIS in Pamekasan located in the village of Konang, Subdistrict of Galis, Regency of Pamekasan. The type of data  used in this research is quantitative data obtained by direct observation and Interview. This techniques of research analysis calculates and compares the products profitability of PETIS by using traditional cost systems and costing system based activity. The results of this research indicates that there are differences in the principal cost of production and profitability UD NIAGA BAKTI by using activity based costing compared  Traditional Cost Systems.

Implementation of interprofessional learning activities in a professional practicum: The emerging role of technology.

Science.gov (United States)

Brault, Isabelle; Therriault, Pierre-Yves; St-Denis, Louise; Lebel, Paule

2015-01-01

To prepare future healthcare professionals to collaborate effectively, many universities have developed interprofessional education programs (IPE). Till date, these programs have been mostly courses or clinical simulation experiences. Few attempts have been made to pursue IPE in healthcare clinical settings. This article presents the results of a pilot project in which interprofessional learning activities (ILAs) were implemented during students' professional practicum and discusses the actual and potential use of informatics in the ILA implementation. We conducted a pilot study in four healthcare settings. Our analysis is based on focus group interviews with trainees, clinical supervisors, ILA coordinators, and education managers. Overall, ILAs led to better clarification of roles and understanding of each professional's specific expertise. Informatics was helpful for developing a common language about IPE between trainees and healthcare professionals; opportunities for future application of informatics were noted. Our results support the relevance of ILAs and the value of promoting professional exchanges between students of different professions, both in academia and in the clinical setting. Informatics appears to offer opportunities for networking among students from different professions and for team members' professional development. The use of technology facilitated communication among the participants.

Activity – based costing in sport organizations:Theoretical background & future prospects

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PANAGIOTIS E. DIMITROPOULOS

2007-01-01

Full Text Available Costing systems in recent years have shown a significantdevelopment and activity-based costing (ABC specificallyhas been considered as a major contribution to cost management, particularly in service businesses. The sport sector is composed to a great extent of service functions, yet considerably less have been reported of the use of activity based costing to support cost management in sport organizations. Since the power of information becomes continuously crucial for the implementation of effective business administration, the traditional methods of cost measurementproved insufficient on this issue, leading to the invention ofABC. The aim of this paper is twofold. First of all we wantto present the main theoretical background of ABC and itssubstantiated benefits, and secondly to present some practical steps for the implementation of ABC in sport organizations.

Enhancing efficiency of production cost on seafood process with activity based management method

Science.gov (United States)

Tarigan, U.; Tarigan, U. P. P.

2018-02-01

The efficiency of production costs has an important impact maintaining company presence in the business world, as well as in the face of increasingly sharp global competition. It was done by identifying and reducing non-value-added activities to decrease production costs and increase profits. The study was conducted at a company engaged in the production of squid (seafood). It has a higher product price than the market as Rp 50,000 per kg while the market price of squid is only Rp 35,000 per kg. The price of the product to be more expensive compared with market price, and thereby a lot more consumers choose the lower market price. Based on the discussions conducted, the implementation of Activity Based Management was seen in the reduction of activities that are not added value in the production process. Since each activities consumers cost, the reduction of nonvalue-added activities has effects on the decline of production cost. The production’s decline costs mainly occur in the reduction of material transfer costs. The results showed that there was an increase after the improvement of 2.60%. Increased production cost efficiency causes decreased production costs and increased profits.

Perception of activity based costing in Australian universities

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Monir Zaman

2011-07-01

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

[Cost of hospitalization by the Activity Based Costing method in the neonatal department of Principal Hospital of Dakar].

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Tchamdja, T; Balaka, A; Tchandana, M; Agbétra, A

2015-01-01

To determine the cost of hospitalization per day in the neonatal department of Principal Hospital of Dakar. This prospective study took place during the month of July 2011 in the newborn unit. The activity-based costing method was used to analyze costs. During the study period, 52 newborns were hospitalized for a total of 590 days. The cost of the human resources during that month was 9,907,832 FCFA (US $ 19,815.66), the cost of depreciation of fixed assets was estimated at 571,952 FCFA (US $ 1143.90), and supplies at 112,084 FCFA (US $ 224.17). External services cost 386,753 FCFA (US $ 773.51) and support services 6,917,380.65 FCFA (US $ 13,834.7613). The monthly expenses incurred for the hospitalization of newborns totaled 17,896,002 FCFA (US $ 35,792), for a cost per patient per day of 30,332.20 FCFA (US $ 60.66) and an average cost of hospitalization 334,153.88 FCFA (US $ 668,31). This study is the first of its kind in Senegal and neighboring countries. By applying the ABC approach, we can obtain a more detailed and precise estimate of the cost of activities and services. Process improvements and corrective actions should make it possible to identify cost drivers, such as time.

Activity-based Management of Logistic Costs in a Manufacturing Company: A Case of Increased Visibility of Logistics Costs in a Slovenian Paper Manufacturing Company

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Julijana Krajnc

2012-01-01

Full Text Available Both the transparent reporting of logistics costs and the related accounting of their cost drivers present a significant factor for the successful management of material flows and the related logistics activities in production companies. These costs, which are mainly reported as part of overhead (indirect costs in such companies, usually remain hidden or are not explicitly visible when the traditional method of accounting is applied. The aim of this research is to create a model of activity-based accounting of logistics costs in a production company, and to test its efficiency in the disclosure of logistics costs compared with traditional cost accounting. The application of the model in a production company shows that an activity-based approach discloses as much as 108% more logistics costs at the level of a group of products than the traditional cost-accounting approach. Further, detailed information on logistics costs obtained in this way enables their more efficient management. Key words: logistics costs; activity-based costing; cost allocation; cost visibility; cost management

Cost awareness among healthcare professionals at a South African ...

African Journals Online (AJOL)

[9,10] A survey of internal medicine ... the brain. Participants also indicated that they would like to improve their cost information knowledge. ... The use of percentage deviation from true cost as a method of assessing cost awareness creates a ...

Efficacy of brief behavioral counselling by allied health professionals to promote physical activity in people with peripheral arterial disease (BIPP: study protocol for a multi-center randomized controlled trial

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Nicola W. Burton

2016-11-01

Full Text Available Abstract Background Physical activity is recommended for people with peripheral arterial disease (PAD, and can improve walking capacity and quality of life; and reduce pain, requirement for surgery and cardiovascular events. This trial will assess the efficacy of a brief behavioral counselling intervention delivered by allied health professionals to improve physical activity in people with PAD. Methods This is a multi-center randomised controlled trial in four cities across Australia. Participants (N = 200 will be recruited from specialist vascular clinics, general practitioners and research databases and randomised to either the control or intervention group. Both groups will receive usual medical care, a written PAD management information sheet including advice to walk, and four individualised contacts from a protocol-trained allied health professional over 3 months (weeks 1, 2, 6, 12. The control group will receive four 15-min telephone calls with general discussion about PAD symptoms and health and wellbeing. The intervention group will receive behavioral counselling via two 1-h face-to-face sessions and two 15-min telephone calls. The counselling is based on the 5A framework and will promote interval walking for 3 × 40 min/week. Assessments will be conducted at baseline, and 4, 12 and 24 months by staff blinded to participant allocation. Objectively assessed outcomes include physical activity (primary, sedentary behavior, lower limb body function, walking capacity, cardiorespiratory fitness, event-based claudication index, vascular interventions, clinical events, cardiovascular function, circulating markers, and anthropometric measures. Self-reported outcomes include physical activity and sedentary behavior, walking ability, pain severity, and health-related quality of life. Data will be analysed using an intention-to-treat approach. An economic evaluation will assess whether embedding the intervention into routine care would

Professional negligence reconsidered

OpenAIRE

DeVries, Ubaldus R M Th

1996-01-01

This thesis examines the concept of professional negligence. In doing so, it aims to find the distinguishing factors that characterize professional negligence as against other types of negligence. It seeks to emphasize the functions, duties and activities of professional people, rather than any examination of their status. The thesis demonstrates that this concept is based on a "broadspectrum" duty of care with specific obligations, particular to professional conduct. ...

PUBLICATION ACTIVITY AND ITS ROLE IN ASSESSMENT OF PROFESSIONAL ENGAGEMENT OF HEI ACADEMIC STAFF (RUSSIAN PRACTICES

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I. B. Ardashkin

2016-01-01

Full Text Available The aim of the research is to analyze and summarize the Russian best practices of using the publication activity as a criterion to assess the professional activity of the academic staff; to identify the role of motivational factors as a method to manage and control the publication activity of the academic staff.Methods. The authors address the methodology of comprehensive research based on the method of document analysis, comparative analysis, and method of secondary use of sociological and psychological data.Results and scientific novelty concludes in presenting Russian and international best practices generalized on using the publication activity to assess the engagement of HEI (Higher Educational Institution academic staff; the most appropriate formats of using the publication activity as a criterion to assess the research component of the academic staff engagement are defined. Degree of reliability of this criterion is shown – its strengths and shortcomings. The conclusion is drawn on need of the essential changes in management of publication activity affecting both professional and motivational spheres of scientific and pedagogical staff. The most acceptable options of measurement of staff work efficiency of this category are formulated.Practical significance. The research outcomes can be the corpus for designing the assessment method for the professional engagement of the academic staff.

Comparative costs and activity from a sample of UK clinical trials units.

Science.gov (United States)

Hind, Daniel; Reeves, Barnaby C; Bathers, Sarah; Bray, Christopher; Corkhill, Andrea; Hayward, Christopher; Harper, Lynda; Napp, Vicky; Norrie, John; Speed, Chris; Tremain, Liz; Keat, Nicola; Bradburn, Mike

2017-05-02

The costs of medical research are a concern. Clinical Trials Units (CTUs) need to better understand variations in the costs of their activities. Representatives of ten CTUs and two grant-awarding bodies pooled their experiences in discussions over 1.5 years. Five of the CTUs provided estimates of, and written justification for, costs associated with CTU activities required to implement an identical protocol. The protocol described a 5.5-year, nonpharmacological randomized controlled trial (RCT) conducted at 20 centres. Direct and indirect costs, the number of full time equivalents (FTEs) and the FTEs attracting overheads were compared and qualitative methods (unstructured interviews and thematic analysis) were used to interpret the results. Four members of the group (funding-body representatives or award panel members) reviewed the justification statements for transparency and information content. Separately, 163 activities common to trials were assigned to roles used by nine CTUs; the consistency of role delineation was assessed by Cohen's κ. Median full economic cost of CTU activities was £769,637 (range: £661,112 to £1,383,323). Indirect costs varied considerably, accounting for between 15% and 59% (median 35%) of the full economic cost of the grant. Excluding one CTU, which used external statisticians, the total number of FTEs ranged from 2.0 to 3.0; total FTEs attracting overheads ranged from 0.3 to 2.0. Variation in directly incurred staff costs depended on whether CTUs: supported particular roles from core funding rather than grants; opted not to cost certain activities into the grant; assigned clerical or data management tasks to research or administrative staff; employed extensive on-site monitoring strategies (also the main source of variation in non-staff costs). Funders preferred written justifications of costs that described both FTEs and indicative tasks for funded roles, with itemised non-staff costs. Consistency in role delineation was fair (κ�

Teacher Professional Development

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Nareerat Rakwichitkul

2017-06-01

Full Text Available Teacher professional development are the teachers’ learning process throughout their career stages to ensure that teachers have knowledge, skills and needed competencies for teaching among rapid changes in social, economic and technology which have the impact on learning and teaching. This article deals with the topics of the framework for teaching, teacher career stages and teacher professional development. The research findings related to teacher professional development, teacher professional development activities, suggestions for planning the professional development. Those research findings can be applied and implemented by the school principals, educational supervisors and other professional developers.

Professional activity of the researcher in the field of education: features of planning,resources for implementation, satisfaction with the results

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Vladimir S. Sobkin

2017-12-01

Full Text Available Background. The paper examines the attitude of scientists engaged in research in the field of education to various aspects of professional activity: the features of planning, resources for implementation, and satisfaction with the results. The relevance of the study is due to a number of institutional changes in the national science. Thus, the active reform initiated in 2013 was aimed at optimizing and increasing the efficiency of various research institutes, primarily those within the structure of state academies. In this regard, it seems important to identify the scientists’ attitude to the results of the implemented initiatives within the period of the last four years. Objective. The paper is to analyze the influence of age and social indicators of professional status (academic degree, academic title, position held, publication activity on various aspects of the professional activity of the researches. Design and sample characteristics. A special questionnaire of 72 questions was developed (closed, open and scale, 721 respondents were interviewed. The sample included employees with different levels of scientific qualifications and length of professional scientific activity. Both employees of scientific research institutes and universities from different regions of the Russian Federation were interviewed. Results. The results show the manifestation of negative tendencies concerning the planning of scientific activity related to its authoritarian nature and formal requirements for reporting on the results of scientific activity. The peculiarities of well-being of scientific employees at the stage of completing a professional career are revealed. The features of the manifestation of the professional crisis, which is characteristic for the age cohort of forty-year scientific workers, are considered. The specifics of attracting personal funds and additional financial sources depending on various indicators of the professional status of the

MOOCs for Teacher Professional Development: Reflections, and Suggested Actions

Science.gov (United States)

Misra, Pradeep Kumar

2018-01-01

Teacher Professional Development (TPD) has become a major policy priority within education systems worldwide. But keeping teachers professionally up-to-date and providing them professional development opportunities on continuing basis is a big challenge. Massive Open Online Courses (MOOCs) can be a cost and resource effective means to complement…

Using Non-Extension Volunteering as an Experiential Learning Activity for Extension Professionals

Science.gov (United States)

Andrews, Kevin B.; Lockett, Landry L.

2013-01-01

Extension professionals can gain much-needed competencies in volunteer administration through experiential learning by participating in volunteer activities. Experiential learning is a means of behavior change that allows the individual learner to reflect on, abstract, and apply their experiences to new situations. This article expands on…

PROFESSIONAL TRAINING IN THE TERMS OF MICROENTERPRISES: PROCESS MODELLING OF EDUCATIONAL AND PROFESSIONAL INTERACTION

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V. A. Fedorov

2017-01-01

Full Text Available Aim. The aim of this article is to understand the current issues of pedagogical training situation of a potential employee an experienced professional when using the internal resources of micro-enterprises. The relevance of the research problem dues to the needs of the labour market, terms of developing economy situation of micro-entrepreneurship and the demands of the subject of labour activity to vocational training without discontinuing work.Methodology and research methods. A leading approach to the study of this problem is a system-activity one, which allows us to represent the process of professional training in terms of the micro-enterprise as a system activity of subjects for the development of professional competence of the employee. The following research methods are used to solve the set tasks: theoretical study and analysis of psychological, pedagogical, sociological, scientific-methodical and special literature on the problem under study; a systematic approach to the disclosure of the nature of the problem and the formation of conceptual-terminological apparatus of the research; study and analysis of legislative and normative-legal acts; empirical – pedagogical observation, generalization and study of teaching experience, pedagogical design, questionnaire, interview, interviews, analysis of results, method of expert evaluations and their generalization.Results. The results of the research showed that the process of training and professional interaction of the micro-enterprise employees will be effective if training and professional interaction of the micro-enterprise employees to be considered as a productive mutual agreed actions of subjects of labour, aimed at solving the educational and professional problems in the process of joint labour activity. Developed structural-functional model of training and professional interaction of employees of micro-enterprises allows us to introduce the process of professional training as a

Cost-effectiveness of population-level physical activity interventions: a systematic review.

Science.gov (United States)

Laine, Johanna; Kuvaja-Köllner, Virpi; Pietilä, Eija; Koivuneva, Mikko; Valtonen, Hannu; Kankaanpää, Eila

2014-01-01

This systematic review synthesizes the evidence on the cost-effectiveness of population-level interventions to promote physical activity. A systematic literature search was conducted between May and August 2013 in four databases: PubMed, Scopus, Web of Science, and SPORTDiscus. Only primary and preventive interventions aimed at promoting and maintaining physical activity in wide population groups were included. An economic evaluation of both effectiveness and cost was required. Secondary interventions and interventions targeting selected population groups or focusing on single individuals were excluded. Interventions were searched for in six different categories: (1) environment, (2) built environment, (3) sports clubs and enhanced access, (4) schools, (5) mass media and community-based, and (6) workplace. The systematic search yielded 2058 articles, of which 10 articles met the selection criteria. The costs of interventions were converted to costs per person per day in 2012 U.S. dollars. The physical activity results were calculated as metabolic equivalent of task hours (MET-hours, or MET-h) gained per person per day. Cost-effectiveness ratios were presented as dollars per MET-hours gained. The intervention scale and the budget impact of interventions were taken into account. The most efficient interventions to increase physical activity were community rail-trails ($.006/MET-h), pedometers ($.014/MET-h), and school health education programs ($.056/MET-h). Improving opportunities for walking and biking seems to increase physical activity cost-effectively. However, it is necessary to be careful in generalizing the results because of the small number of studies. This review provides important information for decision makers.

The Cost of Library Services: Activity-Based Costing in an Australian Academic Library.

Science.gov (United States)

Robinson, Peter; Ellis-Newman, Jennifer

1998-01-01

Explains activity-based costing (ABC), discusses the benefits of ABC to library managers, and describes the steps involved in implementing ABC in an Australian academic library. Discusses the budgeting process in universities, and considers benefits to the library. (Author/LRW)

Professionalism--a required CLS/CLT curricular component.

Science.gov (United States)

Latshaw, Sandra; Honeycutt, Karen

2010-01-01

Determine the impact of requiring Clinical Laboratory Science (CLS) students to participate in approved professionalism activities as part of a mandatory management course. Quasi-experimental, case study reporting qualitative results of 25 CLS students. During the admission interview, students complete a written response to questions about their perceptions related to professionalism. During the clinical educational year, students are required to complete approved professionalism activities as part of a management course. At the end of the course, students write a reflective paper focusing on their professional activities and how these experiences will influence their future professional practice. Overall themes of student reflections are provided. University of Nebraska Medical Center (UNMC) CLS Program in Omaha. After participating in a mandatory professionalism curricular component requiring active student participation in professional activities, student reflective writings provide evidence this is one successful approach to nurture professional identity within future Clinical Laboratory Science/Clinical Laboratory Technician (CLS/CLT) practitioners.

The Application of Activity-based Costing (ABC) and Job Order Costing (JOC) at Wisata Bahari Restaurant Manado

OpenAIRE

Pangemanan, Sifrid; Ramintang, Jessica

2016-01-01

ABC is used to determine more accurate product costs by tracing activities required, especially for the purpose of decision making. ABC can show to management about the high cost of low-volume products. Smokie Crab and Grilled Squid from Wisata Bahari Restaurant, Manado, are the sample. The purpose of this research is make more accurate calculation of the cost, which can provide information on the cost of production is more clear for owner of Wisata Bahari Restaurant Manado, so as to obtain ...

Learning to Listen: Teaching an Active Listening Strategy to Preservice Education Professionals

Science.gov (United States)

McNaughton, David; Hamlin, Dawn; McCarthy, John; Head-Reeves, Darlene; Schreiner, Mary

2008-01-01

The importance of parent-teacher communication has been widely recognized; however, there is only limited research on teaching effective listening skills to education professionals. In this study, a pretest-posttest control group design was used to examine the effect of instruction on the active listening skills of preservice education…

Comparative Analysis Of Conventional Method With Activity Based Costing In PT Mulia Sejati Gallery

Directory of Open Access Journals (Sweden)

Irma Nadia Erena

2016-09-01

Full Text Available The goal of this research was to provide readers the information about the calculation methods, both traditional and activity-based costing in the application of the cost of production. The method used in this research was the qualitative method. The analysis was done by calculating the amount of the production cost using the traditional system and the magnitude of the production cost when using the activity-based costing system. The amount of each acquisition was then performed into data analysis. The results achieved are massive distortion between the calculations using traditional systems and activity based costing system. The conclusions of the whole thesis are activity-based costing system is considered more relevant than traditional systems that are currently used by the company.

Cost-effectiveness analysis of a statewide media campaign to promote adolescent physical activity.

Science.gov (United States)

Peterson, Michael; Chandlee, Margaret; Abraham, Avron

2008-10-01

A cost-effectiveness analysis of a statewide social marketing campaign was performed using a statewide surveillance survey distributed to 6th through 12th graders, media production and placement costs, and 2000 census data. Exposure to all three advertisements had the highest impact on both intent and behavior with 65.6% of the respondents considering becoming more active and 58.3% reporting becoming more active. Average cost of the entire campaign was $4.01 per person to see an ad, $7.35 per person to consider being more active, and $8.87 per person to actually become more active, with billboards yielding the most positive cost-effectiveness. Findings highlight market research as an essential part of social marketing campaigns and the importance of using multiple marketing modalities to enhance cost-effectiveness and impact.

Plant evaluation activities and O and M cost reduction in U.S

International Nuclear Information System (INIS)

Itoh, Takeshi

1998-01-01

Although some nuclear power plants face the possibility of premature retirement, most nuclear power plants have achieved substantial reductions in costs, mainly in O and M costs, and appear to be competitive with new gas and coal fired power plants. Improving competitiveness of existing nuclear power plants in the United States has primarily been driven by the electric utility self assessment activities. However, the background of this activity has been provided by the activities of NRC, INPO, NEI, EUCG and other activities being conducted for improvement of the nuclear power industry as a whole. Utility companies that are in the forefront of this activity have already achieved the reductions in staffing and outage time that are generally known to be effective for reducing O and M costs and are moving forward with rationalization and cost reductions in other areas. However, these electric utility companies are also achieving high safety and reliability. The staff of these electric utility companies have a high degree of autonomy, self motivation and self critical attitude and the staffing of these companies is a numerically small elite. This culture is supported by the self evaluation activity established by each company and is nurtured and supported by the management system. This appears to be one of the major elements in cost reduction. As this is based on U.S. information, differences in the system, society and culture in other nations mean that these findings may not be directly applicable. However, from the point of view of the prospects of nuclear power, these findings have an important meaning. This meaning is that the achievements in the United States of cost reduction activities centering on O and M costs are an important experience for other countries including Japan in reestablishing the economic competitiveness of nuclear power. (author)

Unlocking the Potential of Time-Driven Activity-Based Costing for Small Logistics Companies

NARCIS (Netherlands)

Somapa, S.; Cools, M.; Dullaert, W.E.H.

2012-01-01

This paper reports on the development of a time-driven activity-based costing (TDABC) model in a small-sized road transport and logistics company. Activity-based costing (ABC) leads to increased accuracy benefiting decision-making, but the costs of implementation can be high. TDABC tries to overcome

Improving Efficiency Using Time-Driven Activity-Based Costing Methodology.

Science.gov (United States)

Tibor, Laura C; Schultz, Stacy R; Menaker, Ronald; Weber, Bradley D; Ness, Jay; Smith, Paula; Young, Phillip M

2017-03-01

The aim of this study was to increase efficiency in MR enterography using a time-driven activity-based costing methodology. In February 2015, a multidisciplinary team was formed to identify the personnel, equipment, space, and supply costs of providing outpatient MR enterography. The team mapped the current state, completed observations, performed timings, and calculated costs associated with each element of the process. The team used Pareto charts to understand the highest cost and most time-consuming activities, brainstormed opportunities, and assessed impact. Plan-do-study-act cycles were developed to test the changes, and run charts were used to monitor progress. The process changes consisted of revising the workflow associated with the preparation and administration of glucagon, with completed implementation in November 2015. The time-driven activity-based costing methodology allowed the radiology department to develop a process to more accurately identify the costs of providing MR enterography. The primary process modification was reassigning responsibility for the administration of glucagon from nurses to technologists. After implementation, the improvements demonstrated success by reducing non-value-added steps and cost by 13%, staff time by 16%, and patient process time by 17%. The saved process time was used to augment existing examination time slots to more accurately accommodate the entire enterographic examination. Anecdotal comments were captured to validate improved staff satisfaction within the multidisciplinary team. This process provided a successful outcome to address daily workflow frustrations that could not previously be improved. A multidisciplinary team was necessary to achieve success, in addition to the use of a structured problem-solving approach. Copyright © 2016 American College of Radiology. Published by Elsevier Inc. All rights reserved.

A time-driven, activity-based costing methodology for determining the costs of red blood cell transfusion in patients with beta thalassaemia major.

Science.gov (United States)

Burns, K E; Haysom, H E; Higgins, A M; Waters, N; Tahiri, R; Rushford, K; Dunstan, T; Saxby, K; Kaplan, Z; Chunilal, S; McQuilten, Z K; Wood, E M

2018-04-10

To describe the methodology to estimate the total cost of administration of a single unit of red blood cells (RBC) in adults with beta thalassaemia major in an Australian specialist haemoglobinopathy centre. Beta thalassaemia major is a genetic disorder of haemoglobin associated with multiple end-organ complications and typically requiring lifelong RBC transfusion therapy. New therapeutic agents are becoming available based on advances in understanding of the disorder and its consequences. Assessment of the true total cost of transfusion, incorporating both product and activity costs, is required in order to evaluate the benefits and costs of these new therapies. We describe the bottom-up, time-driven, activity-based costing methodology used to develop process maps to provide a step-by-step outline of the entire transfusion pathway. Detailed flowcharts for each process are described. Direct observations and timing of the process maps document all activities, resources, staff, equipment and consumables in detail. The analysis will include costs associated with performing these processes, including resources and consumables. Sensitivity analyses will be performed to determine the impact of different staffing levels, timings and probabilities associated with performing different tasks. Thirty-one process maps have been developed, with over 600 individual activities requiring multiple timings. These will be used for future detailed cost analyses. Detailed process maps using bottom-up, time-driven, activity-based costing for determining the cost of RBC transfusion in thalassaemia major have been developed. These could be adapted for wider use to understand and compare the costs and complexities of transfusion in other settings. © 2018 British Blood Transfusion Society.

Professional Learning through Everyday Work: How Finance Professionals Self-Regulate Their Learning

Science.gov (United States)

Littlejohn, Allison; Milligan, Colin; Fontana, Rosa Pia; Margaryan, Anoush

2016-01-01

Professional learning is a critical component of ongoing improvement and innovation and the adoption of new practices in the workplace. Professional learning is often achieved through learning embedded in everyday work tasks. However, little is known about how professionals self-regulate their learning through regular work activities. This paper…

Ebola in the Netherlands, 2014-2015: costs of preparedness and response.

Science.gov (United States)

Suijkerbuijk, Anita W M; Swaan, Corien M; Mangen, Marie-Josee J; Polder, Johan J; Timen, Aura; Ruijs, Wilhelmina L M

2017-11-17

The recent epidemic of Ebola virus disease (EVD) resulted in countries worldwide to prepare for the possibility of having an EVD patient. In this study, we estimate the costs of Ebola preparedness and response borne by the Dutch health system. An activity-based costing method was used, in which the cost of staff time spent in preparedness and response activities was calculated based on a time-recording system and interviews with key professionals at the healthcare organizations involved. In addition, the organizations provided cost information on patient days of hospitalization, laboratory tests, personal protective equipment (PPE), as well as the additional cleaning and disinfection required. The estimated total costs averaged €12.6 million, ranging from €6.7 to €22.5 million. The main cost drivers were PPE expenditures and preparedness activities of personnel, especially those associated with ambulance services and hospitals. There were 13 possible cases clinically evaluated and one confirmed case admitted to hospital. The estimated total cost of EVD preparedness and response in the Netherlands was substantial. Future costs might be reduced and efficiency increased by designating one ambulance service for transportation and fewer hospitals for the assessment of possible patients with a highly infectious disease of high consequences.

Cost-price estimation of clinical laboratory services based on activity-based costing: A case study from a developing country.

Science.gov (United States)

Mouseli, Ali; Barouni, Mohsen; Amiresmaili, Mohammadreza; Samiee, Siamak Mirab; Vali, Leila

2017-04-01

It is believed that laboratory tariffs in Iran don't reflect the real costs. This might expose private laboratories at financial hardship. Activity Based Costing is widely used as a cost measurement instrument to more closely approximate the true cost of operations. This study aimed to determine the real price of different clinical tests of a selected private clinical laboratory. This study was a cross sectional study carried out in 2015. The study setting was the private laboratories in the city of Kerman, Iran. Of 629 tests in the tariff book of the laboratory (relative value), 188 tests were conducted in the laboratory that used Activity Based Costing (ABC) methodology to estimate cost-price. Analyzing and cost-price estimating of laboratory services were performed by MY ABCM software Version 5.0. In 2015, the total costs were $641,645. Direct and indirect costs were 78.3% and 21.7% respectively. Laboratory consumable costs by 37% and personnel costs by 36.3% had the largest share of the costing. Also, group of hormone tests cost the most $147,741 (23.03%), and other tests group cost the least $3,611 (0.56%). Also after calculating the cost of laboratory services, a comparison was made between the calculated price and the private sector's tariffs in 2015. This study showed that there was a difference between costs and tariffs in the private laboratory. One way to overcome this problem is to increase the number of laboratory tests with regard to capacity of the laboratories.

44 CFR 208.39 - Reimbursement for personnel costs incurred during Activation.

Science.gov (United States)

2010-10-01

...) Reimbursement of additional salary and overtime costs. DHS will reimburse any identified additional salary and...). (g) Reimbursement for Backfill costs upon Activation. DHS will reimburse the cost to Backfill System... 44 Emergency Management and Assistance 1 2010-10-01 2010-10-01 false Reimbursement for personnel...

Low-cost automatic activity data recording system

Directory of Open Access Journals (Sweden)

Moraes M.F.D.

1997-01-01

Full Text Available We describe a low-cost, high quality device capable of monitoring indirect activity by detecting touch-release events on a conducting surface, i.e., the animal's cage cover. In addition to the detecting sensor itself, the system includes an IBM PC interface for prompt data storage. The hardware/software design, while serving for other purposes, is used to record the circadian activity rhythm pattern of rats with time in an automated computerized fashion using minimal cost computer equipment (IBM PC XT. Once the sensor detects a touch-release action of the rat in the upper portion of the cage, the interface sends a command to the PC which records the time (hours-minutes-seconds when the activity occurred. As a result, the computer builds up several files (one per detector/sensor containing a time list of all recorded events. Data can be visualized in terms of actograms, indicating the number of detections per hour, and analyzed by mathematical tools such as Fast Fourier Transform (FFT or cosinor. In order to demonstrate method validation, an experiment was conducted on 8 Wistar rats under 12/12-h light/dark cycle conditions (lights on at 7:00 a.m.. Results show a biological validation of the method since it detected the presence of circadian activity rhythm patterns in the behavior of the rats

Using a Time-Driven Activity-Based Costing Model To Determine the Actual Cost of Services Provided by a Transgenic Core.

Science.gov (United States)

Gerwin, Philip M; Norinsky, Rada M; Tolwani, Ravi J

2018-03-01

Laboratory animal programs and core laboratories often set service rates based on cost estimates. However, actual costs may be unknown, and service rates may not reflect the actual cost of services. Accurately evaluating the actual costs of services can be challenging and time-consuming. We used a time-driven activity-based costing (ABC) model to determine the cost of services provided by a resource laboratory at our institution. The time-driven approach is a more efficient approach to calculating costs than using a traditional ABC model. We calculated only 2 parameters: the time required to perform an activity and the unit cost of the activity based on employee cost. This method allowed us to rapidly and accurately calculate the actual cost of services provided, including microinjection of a DNA construct, microinjection of embryonic stem cells, embryo transfer, and in vitro fertilization. We successfully implemented a time-driven ABC model to evaluate the cost of these services and the capacity of labor used to deliver them. We determined how actual costs compared with current service rates. In addition, we determined that the labor supplied to conduct all services (10,645 min/wk) exceeded the practical labor capacity (8400 min/wk), indicating that the laboratory team was highly efficient and that additional labor capacity was needed to prevent overloading of the current team. Importantly, this time-driven ABC approach allowed us to establish a baseline model that can easily be updated to reflect operational changes or changes in labor costs. We demonstrated that a time-driven ABC model is a powerful management tool that can be applied to other core facilities as well as to entire animal programs, providing valuable information that can be used to set rates based on the actual cost of services and to improve operating efficiency.

Measuring the cost of care in benign prostatic hyperplasia using time-driven activity-based costing (TDABC).

Science.gov (United States)

Kaplan, A L; Agarwal, N; Setlur, N P; Tan, H J; Niedzwiecki, D; McLaughlin, N; Burke, M A; Steinberg, K; Chamie, K; Saigal, C S

2015-03-01

Determining '"value'" in health care, defined as outcomes per unit cost, depends on accurately measuring cost. We used time-driven activity-based costing (TDABC) to determine the cost of care in men with benign prostatic hyperplasia (BPH) - a common urologic condition. We implemented TDABC across the entire care pathway for BPH including primary and specialist care in both inpatient and outpatient settings. A team of expert stakeholders created detailed process maps, determined space and product costs, and calculated personnel capacity cost rates. A model pathway was derived from practice guidelines and calculated costs were applied. Although listed as 'optional' in practice guidelines, invasive diagnostic testing can increase costs by 150% compared with the standalone urology clinic visit. Of five different surgical options, a 400% cost discrepancy exists between the most and least expensive treatments. TDABC can be used to measure cost across an entire care pathway in a large academic medical center. Sizable cost variation exists between diagnostic and surgical modalities for men with BPH. As financial risk is shifted toward providers, understanding the cost of care will be vital. Future work is needed to determine outcome discrepancy between the diagnostic and surgical modalities in BPH. Copyright © 2014 Elsevier Inc. All rights reserved.

Cost evaluation of clinical laboratory in Taiwan's National Health System by using activity-based costing.

Science.gov (United States)

Su, Bin-Guang; Chen, Shao-Fen; Yeh, Shu-Hsing; Shih, Po-Wen; Lin, Ching-Chiang

2016-11-01

To cope with the government's policies to reduce medical costs, Taiwan's healthcare service providers are striving to survive by pursuing profit maximization through cost control. This article aimed to present the results of cost evaluation using activity-based costing performed in the laboratory in order to throw light on the differences between costs and the payment system of National Health Insurance (NHI). This study analyzed the data of costs and income of the clinical laboratory. Direct costs belong to their respective sections of the department. The department's shared costs, including public expenses and administrative assigned costs, were allocated to the department's respective sections. A simple regression equation was created to predict profit and loss, and evaluate the department's break-even point, fixed cost, and contribution margin ratio. In clinical chemistry and seroimmunology sections, the cost per test was lower than the NHI payment and their major laboratory tests had revenues with the profitability ratio of 8.7%, while the other sections had a higher cost per test than the NHI payment and their major tests were in deficit. The study found a simple linear regression model as follows: "Balance=-84,995+0.543×income (R2=0.544)". In order to avoid deficit, laboratories are suggested to increase test volumes, enhance laboratory test specialization, and become marginal scale. A hospital could integrate with regional medical institutions through alliances or OEM methods to increase volumes to reach marginal scale and reduce laboratory costs, enhancing the level and quality of laboratory medicine.

Design the Professional Educational Environment for Teacher in the Conditions of the Introduction and Development of Professional Standard of the Activity: the Leningrad Oblast Experience

Directory of Open Access Journals (Sweden)

Bayeva I.A.,

2016-07-01

Full Text Available On the example of the educational system of Leningrad oblast the authors analyse how the environmental approach can be used in the implementation of the professional standard for teachers. The issues concerning the process of the implementation and acquisition of the professional standard are discussed in relation to the innovative project “Safe Educational Environment” carried out in collaboration with the Russian Academy of Education. This project is aimed at setting up the most socially significant components of professional and educational environment as well as at creating and testing a system of psychological safety support for subjects of the educational process in the region. The authors emphasize the advantages of the system approach that implies the introduction of various innovations in education and helps to achieve a synergistic effect in the teacher’s professional activity. Also, they show how the methodology of the environmental approach may be employed in the designing of professional educational environment as one of the technologies in the teacher’s practice.

Tracking Overhead ORTA Costs in Technology Transfer Activities

National Research Council Canada - National Science Library

Van

1997-01-01

...) organizations and the activities performed within these organizations. It was hypothesized that the ORTA organizations, which are considered indirect labor by most costing methods, would expend considerable portions of their resources on activities identified as not being performed by direct labor. This hypothesis was proven true, as all but two of the identified steps consumed a significant portion of the ORTA resources.

Elm Street School:A Case Study of Professional Development Expenditures

Directory of Open Access Journals (Sweden)

H. Alix Gallagher

2002-05-01

Full Text Available This article addresses the question of how much is spent on teachers' professional development.  A review of the literature finds two problems that have frequently led to inaccurate estimates of professional development spending: 1 the accounting codes that are used in many studies provide little description of spending, and 2 studies generally focus on district or state expenditures for professional development, but do not collect data on school-level spending.  These problems are compounded by the fact that studies define professional development spending differently, and thus it is difficult to compare findings across studies.  In an effort to begin to address this problem, this study utilizes a detailed cost structure to analyze both district and school site expenditures on professional development across cost categories.  The study found that school-level expenditures were a significant source of professional development for teachers.  This has implications for the methodologies used to estimate current professional development expenditures and what level of expenditures would be necessary to generate dramatic improvements in student achievement.

Integrating professional behavior development across a professional allied health curriculum.

Science.gov (United States)

Tsoumas, Linda J; Pelletier, Deborah

2007-01-01

Professional behaviors are an integral part of clinical practice in all allied health and medical fields. A systematic process for instruction, the education, and development of professional behaviors, cannot be taught in the same way that memorization of human anatomy or medical terminology is taught. One cannot expect professional behaviors to just appear in an individual upon graduation and entry into a health care field. Professional behavior development is an essential component of physical therapy professional education and is clearly defined through the guiding documents of the American Physical Therapy Association, which include 'A Normative Model of Physical Therapist Professional Education,' 'Evaluative Criteria for Accreditation of Education Programs for the Preparation of Physical Therapists,' and the 'Guide to Physical Therapist Practice.' Building a comprehensive and progressive curricular thread for professional behaviors can pose a challenge for a professional program and the core faculty. This paper will present a curricular model of weaving professional behaviors into a core entry-level professional curriculum using a specific curricular thread, activities for different levels of students, and assessment at each point in the path. This paper will demonstrate the potential for universal application of a professional behaviors.

THE APPLICATION OF ACTIVITY BASED COSTING ARE: ELIMINATION IN THE CALCULATION OF COST OF PRODUCTION PT SEMEN TONASA (PERSERO, PANGKEP REGENCY

Directory of Open Access Journals (Sweden)

Firman Menne

2013-07-01

Full Text Available Economic conditions should be viewed as the catalyst for developing the ability to intelligently manage resources so that the people of Indonesia can be out of the condition. Effective management and efficiency is reflected in good planning and good planning requires good information. In order to plan well the utilization of company resources to fold the duplicate spiders, company management requires system information revealed by clearly and precisely the facts relating to the activity. PT Semen Tonasa is a fabrication company doing business in the field of cement industry and produces two types of cement, cement or Portland cement type 1 can (OPC and Portland cement (PPC Pazzolan. The benefits that can be gained if the company implemented the system of Activity-Based Costing are: elimination is obtained more accurate information, among others, to improve the quality of decision making. In the ABC product only burdened costs of resources and activities that are used and does not burdened by the cost of the resources and activities. This method causes the cost per unit of a more stable and consistent with the purposes of the imposition of costs to the product result in activity.

Penerapan Activity Based Costing System Dalam Perhitungan Profitabilitas Produk Pada Ud. Niaga Bakti

OpenAIRE

Aulia, Fena Ulfa; Anam, Khairul

2015-01-01

The Charge imposition of factory overhead based on traditional systems often cause distorted costs. One of efforts to overcome these distortions fees is with charging the costs factory overhead by the activity based costing. The use of activity based costing can also help companies that produce many products in determining the level of profitability. Profitability indicates whether an enterprise has good prospects in the future for the company's survival. This research is a quantitative de...

Critical analysis of the Hanford spent nuclear fuel project activity based cost estimate

Energy Technology Data Exchange (ETDEWEB)

Warren, R.N.

1998-09-29

In 1997, the SNFP developed a baseline change request (BCR) and submitted it to DOE-RL for approval. The schedule was formally evaluated to have a 19% probability of success [Williams, 1998]. In December 1997, DOE-RL Manager John Wagoner approved the BCR contingent upon a subsequent independent review of the new baseline. The SNFP took several actions during the first quarter of 1998 to prepare for the independent review. The project developed the Estimating Requirements and Implementation Guide [DESH, 1998] and trained cost account managers (CAMS) and other personnel involved in the estimating process in activity-based cost (ABC) estimating techniques. The SNFP then applied ABC estimating techniques to develop the basis for the December Baseline (DB) and documented that basis in Basis of Estimate (BOE) books. These BOEs were provided to DOE in April 1998. DOE commissioned Professional Analysis, Inc. (PAI) to perform a critical analysis (CA) of the DB. PAI`s review formally began on April 13. PAI performed the CA, provided three sets of findings to the SNFP contractor, and initiated reconciliation meetings. During the course of PAI`s review, DOE directed the SNFP to develop a new baseline with a higher probability of success. The contractor transmitted the new baseline, which is referred to as the High Probability Baseline (HPB), to DOE on April 15, 1998 [Williams, 1998]. The HPB was estimated to approach a 90% confidence level on the start of fuel movement [Williams, 1998]. This high probability resulted in an increased cost and a schedule extension. To implement the new baseline, the contractor initiated 26 BCRs with supporting BOES. PAI`s scope was revised on April 28 to add reviewing the HPB and the associated BCRs and BOES.

PENERAPAN ACTIVITY BASED COSTING SYSTEM DALAM PERHITUNGAN PROFITABILITAS PRODUK PADA UD. NIAGA BAKTI

OpenAIRE

Fena Ulfa Aulia; Khairul Anam

2015-01-01

The Charge imposition of factory overhead based on traditional systems often cause distorted costs. One of efforts to overcome these distortions fees is with charging the costs  factory overhead  by the activity based costing. The use of activity based costing can also help companies that produce many products  in determining the level of profitability. Profitability indicates whether an enterprise has good prospects in the future for the company's survival. This research is a quantitative de...

CONDITIONS GOVERNING THE EXERCISE OF COMMERCIAL ACTIVITIES BY PROFESSIONALS

Directory of Open Access Journals (Sweden)

Mihaela Narcisa Stoicu

2012-01-01

Full Text Available The Romanian Constitution establishes that market economy in Romania is based on private property and is developed under the law of supply and demand. As such, the State has the obligation to ensure freedom of trade, protection of fair competition and to create an appropriate framework for the use of all factors of production. The Constitution also provides that the choice of profession should be free, and that the exercise of this freedom may be limited "only by law", with regard to the right to work. The operative principle in relation to commercial activities is the freedom of trade, according to which anyone is free to exercise a commercial profession, provided they respect the limitations and the special conditions prescribed by law. As regards the conditions governing the exercise of commercial activities, the law establishes certain conditions on the capacity of individuals to conduct economic activities, also establishing certain incapacities, as well as incompatibilities, forfeitures and bans on making trade. The law sets specific conditions regarding the capacity of individuals to conduct commercial professional activities, but it also establishes some incapacities to provide shelter from adverse consequences to some persons.

The relationship between continuing education and perceived competence, professional support, and professional value among clinical psychologists.

Science.gov (United States)

Bradley, Stacy; Drapeau, Martin; Destefano, Jack

2012-01-01

Continuing education is one of the means by which professionals maintain and increase their level of competence. However, the relationship between continuing education and the professional's sense of personal competence and other practice-related variables remains unclear. This study examined practicing psychologists' continuing education activities and how these relate to feelings of perceived competence, professional value, and professional support. Psychologists (n = 418) licensed to practice in Quebec were surveyed by pencil-and-paper mail-in survey concerning their continuing education activities, as well as their perceptions of their competence in practice, and their feelings of being professionally valued and professionally supported. Results indicated that feelings of competence in practice were related to professional reading, taking courses/workshops, years being licensed, and attending psychology conferences/conventions. Feelings of professional value were related to age and participating in psychology networking groups, and feelings of professional support were related to participating in case discussion groups, supervision groups, and psychology networking groups. The results showcase the complexity of professional development. Although relationships were found between continuing education activities and the 3 factors of interest, these relationships were moderate. Findings are discussed in the context of their value to individual psychologists, as well as to psychology licensing and regulatory boards, such as promoting participation in those activities related to feelings of competence and support. Copyright © 2012 The Alliance for Continuing Education in the Health Professions, the Society for Academic Continuing Medical Education, and the Council on CME, Association for Hospital Medical Education.

Time-Driven Activity-Based Costing: A Comparative Cost Analysis of Whole-Breast Radiotherapy Versus Balloon-Based Brachytherapy in the Management of Early-Stage Breast Cancer.

Science.gov (United States)

Schutzer, Matthew E; Arthur, Douglas W; Anscher, Mitchell S

2016-05-01

Value in health care is defined as outcomes achieved per dollar spent, and understanding cost is critical to delivering high-value care. Traditional costing methods reflect charges rather than fundamental costs to provide a service. The more rigorous method of time-driven activity-based costing was used to compare cost between whole-breast radiotherapy (WBRT) and accelerated partial-breast irradiation (APBI) using balloon-based brachytherapy. For WBRT (25 fractions with five-fraction boost) and APBI (10 fractions twice daily), process maps were created outlining each activity from consultation to post-treatment follow up. Through staff interviews, time estimates were obtained for each activity. The capacity cost rates (CCR), defined as cost per minute, were calculated for personnel, equipment, and physical space. Total cost was calculated by multiplying the time required of each resource by its CCR. This was then summed and combined with cost of consumable materials. The total cost for WBRT was $5,333 and comprised 56% personnel costs and 44% space/equipment costs. For APBI, the total cost was $6,941 (30% higher than WBRT) and comprised 51% personnel costs, 6% space/equipment costs, and 43% consumable materials costs. The attending physician had the highest CCR of all personnel ($4.28/min), and APBI required 24% more attending time than WBRT. The most expensive activity for APBI was balloon placement and for WBRT was computed tomography simulation. APBI cost more than WBRT when using the dose/fractionation schemes analyzed. Future research should use time-driven activity-based costing to better understand cost with the aim of reducing expenditure and defining bundled payments. Copyright © 2016 by American Society of Clinical Oncology.

Feasibility online survey to estimate physical activity level among the students studying professional courses: a cross-sectional online survey.

Science.gov (United States)

Sudha, Bhumika; Samuel, Asir John; Narkeesh, Kanimozhi

2018-02-01

The aim of the study was to estimate the physical activity (PA) level among the professional college students in North India. One hundred three professional college students in the age group of 18-25 years were recruited by simple random sampling for this cross-sectional online survey. The survey was advertised on the social networking sites (Facebook, WhatsApp) through a link www.surveymonkey.com/r/MG-588BY. A Short Form of International Physical Activity Questionnaire was used for this survey study. The questionnaire included total 8 questions on the basis of previous 7 days. The questionnaire consists of 3 main categories which were vigorous, moderate and high PA. Time spent in each activity level was multiplied with the metabolic equivalent of task (MET), which has previously set to 8.0 for vigorous activity, 4.0 for moderate activity, 3.3 for walking, and 1.5 for sitting. By multiplying MET with number of days and minutes performed weekly, amount of each activity level was calculated and measured as MET-min/wk. Further by adding MET minutes for each activity level, total MET-min/wk was calculated. Total number of 100 students participated in this study, and it was shown that all professional course students show different levels in PA. The total PA level among professional college students, which includes, physiotherapy, dental, medical, nursing, lab technician, pharmacy, management, law, engineering, were 434.4 (0-7,866), 170.3 (0-1,129), 87.7 (0-445), 102.8 (0-180), 469 (0-1,164), 0 (0-0), 645 (0-1,836), 337 (0-1,890), 396 (0-968) MET-min/wk respectively. PA levels among professional college students in North India have been established.

COUNTERBALANCING BENEFITS AND DRAWBACKS OF CONTEMPORARY STABLISED EARTH CONSTRUCTION BY CONSTRUCTION PROFESSIONALS

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Mohammad Sharif Zami

2011-07-01

Full Text Available It is debatable among the construction professionals whether contemporary stabilised earth construction is beneficial in urban low cost housing. Existing literature recorded a lot of benefits and drawbacks from construction professionals, which is empirically substantiated. But there are drawbacks found in the literature that seemingly are conflicting, and construction professionals are divided in their opinion. This paper seeks to address these conflicts and division by validating the controversial drawbacks of contemporary stabilised earth construction in urban low cost housing.

Physical Activity Based Professional Development for Teachers: The Importance of Whole School Involvement

Science.gov (United States)

Till, Jude; Ferkins, Lesley; Handcock, Phil

2011-01-01

Objective: This study sought to investigate teachers' perceptions of a physical activity-related professional development intervention. Design: Interview-based qualitative approach founded on the interpretive paradigm. Setting: Purposive selection of one high-rated independent, and one low-rated public primary school from Auckland, New Zealand.…

Activity-based costs of blood transfusions in surgical patients at four hospitals.

Science.gov (United States)

Shander, Aryeh; Hofmann, Axel; Ozawa, Sherri; Theusinger, Oliver M; Gombotz, Hans; Spahn, Donat R

2010-04-01

Blood utilization has long been suspected to consume more health care resources than previously reported. Incomplete accounting for blood costs has the potential to misdirect programmatic decision making by health care systems. Determining the cost of supplying patients with blood transfusions requires an in-depth examination of the complex array of activities surrounding the decision to transfuse. To accurately determine the cost of blood in a surgical population from a health system perspective, an activity-based costing (ABC) model was constructed. Tasks and resource consumption (materials, labor, third-party services, capital) related to blood administration were identified prospectively at two US and two European hospitals. Process frequency (i.e., usage) data were captured retrospectively from each hospital and used to populate the ABC model. All major process steps, staff, and consumables to provide red blood cell (RBC) transfusions to surgical patients, including usage frequencies, and direct and indirect overhead costs contributed to per-RBC-unit costs between $522 and $1183 (mean, $761 +/- $294). These exceed previously reported estimates and were 3.2- to 4.8-fold higher than blood product acquisition costs. Annual expenditures on blood and transfusion-related activities, limited to surgical patients, ranged from $1.62 to $6.03 million per hospital and were largely related to the transfusion rate. Applicable to various hospital practices, the ABC model confirms that blood costs have been underestimated and that they are geographically variable and identifies opportunities for cost containment. Studies to determine whether more stringent control of blood utilization improves health care utilization and quality, and further reduces costs, are warranted.

Educators and Professional Organizations.

Science.gov (United States)

Clavier, David E.; Wright, Donald K.

1982-01-01

A survey of 173 public relations educators reported, among other results, that almost 90 percent felt membership in their professional organization was important and over 75 percent suggested a need for financial relief to combat cost of membership. For journal availability, see CS 705 902. (PD)

44 CFR 208.38 - Reimbursement for re-supply and logistics costs incurred during Activation.

Science.gov (United States)

2010-10-01

... this subpart, DHS will not reimburse costs incurred for re-supply and logistical support during... and logistics costs incurred during Activation. 208.38 Section 208.38 Emergency Management and...-supply and logistics costs incurred during Activation. With the exception of emergency procurement...

Scaling-up an efficacious school-based physical activity intervention: Study protocol for the ‘Internet-based Professional Learning to help teachers support Activity in Youth’ (iPLAY cluster randomized controlled trial and scale-up implementation evaluation

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Chris Lonsdale

2016-08-01

Full Text Available Abstract Background Despite the health benefits of regular physical activity, most children are insufficiently active. Schools are ideally placed to promote physical activity; however, many do not provide children with sufficient in-school activity or ensure they have the skills and motivation to be active beyond the school setting. The aim of this project is to modify, scale up and evaluate the effectiveness of an intervention previously shown to be efficacious in improving children’s physical activity, fundamental movement skills and cardiorespiratory fitness. The ‘Internet-based Professional Learning to help teachers support Activity in Youth’ (iPLAY study will focus largely on online delivery to enhance translational capacity. Methods/Design The intervention will be implemented at school and teacher levels, and will include six components: (i quality physical education and school sport, (ii classroom movement breaks, (iii physically active homework, (iv active playgrounds, (v community physical activity links and (vi parent/caregiver engagement. Experienced physical education teachers will deliver professional learning workshops and follow-up, individualized mentoring to primary teachers (i.e., Kindergarten – Year 6. These activities will be supported by online learning and resources. Teachers will then deliver the iPLAY intervention components in their schools. We will evaluate iPLAY in two complementary studies in primary schools across New South Wales (NSW, Australia. A cluster randomized controlled trial (RCT, involving a representative sample of 20 schools within NSW (1:1 allocation at the school level to intervention and attention control conditions, will assess effectiveness and cost-effectiveness at 12 and 24 months. Students’ cardiorespiratory fitness will be the primary outcome in this trial. Key secondary outcomes will include students’ moderate-to-vigorous physical activity (via accelerometers, fundamental movement

Professional Mobility of Student’s Youth

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Liubomyra Piletska

2017-06-01

Full Text Available The problem is in the sense of professional mobility not only as a process of retraining or adaptation to the profession, as well as continuous personal self-development, transition to another stage career and the acquisition of new social and psychological competences. We considered professional mobility as the foundation a basis of effective response of the personality to the “call” of modern society, the peculiar personal resource which is the cornerstone of effective transformation of public environment and itself in it; the system multilevel phenomenon that requires the integrated, cross-disciplinary approach to the research; internal (motivational and intellectual and strong-willed potential of the personality, the cornerstone of flexible orientation and activity reaction in dynamic social and professional conditions according to own living positions; provides readiness for changes and realization of this readiness in the activity (readiness of the personality for modern life with his multidimensional factors of the choice determines professional activity, subjectivity, the creative relation to professional activity, personal development, promotes the effective solution of professional problems. In professional mobility of young students it is important to consider the socio-economic aspects.

Interruptions of activities experienced by nursing professionals in an intensive care unit.

Science.gov (United States)

Prates, Daniele de Oliveira; Silva, Ana Elisa Bauer de Camargo

2016-09-09

to analyze the interruptions experienced by nursing professionals while undertaking care activities. an observational study undertaken in two intensive care units. Two nurses observed 33 nursing professionals for three hours. The data were recorded in real time, using a semistructured instrument. after 99 hours of observation of 739 activities, it was identified that 46.82% were interrupted, resulting in 7.85 interruptions per hour. On average, the interruptions compromised 9.42% of the nursing professionals' worktime. The activities geared towards indirect care of the patient suffered the highest number of interruptions (56.65%), with the nursing records being the activity interrupted most. The principal source of the interruptions was external, coming from the health professionals (51%), and the main causes were those related to the patients (34.70%) and to interpersonal communication (26.47%). the activity of nursing suffers a high number of interruptions, mainly caused by the health professionals themselves, indicating that the work environment needs to undergo interventions aiming to reduce the risk of compromising of the professional's performance and to increase the patients' safety. analisar as interrupções experienciadas por profissionais de enfermagem durante realização de atividades assistenciais. estudo observacional realizado em duas unidades de tratamento intensivo. Dois enfermeiros observaram 33 profissionais de enfermagem, por três horas. Os dados foram registrados em tempo real, usando um instrumento semiestruturado. após 99 horas de observação de 739 atividades, foi identificado que 46,82% sofreram interrupções, perfazendo 7,85 interrupções por hora. As interrupções comprometeram, em média, 9,42% do tempo de trabalho dos profissionais de enfermagem. As atividades direcionadas ao cuidado indireto do paciente foram as que sofreram maior número de interrupções (56,65%), sendo o registro de enfermagem a atividade mais interrompida. A

Activation of professional antigen presenting cells by acharan sulfate isolated from giant African snail, Achatina fulica.

Science.gov (United States)

Kim, Hyun-Sun; Lee, Young-Hee; Lee, Young-Ran; Im, Sun-A; Lee, Jae-Kwon; Kim, Yeong Shik; Sim, Joon-Soo; Choi, Hyung Seok; Lee, Chong-Kil

2007-07-01

Acharan sulfate isolated from the giant African snail, Achatina fulica, has been reported to have antitumor activity in vivo. In an effort to determine the mechanisms of its antitumor activity, we examined the effects of acharan sulfate on professional antigen presenting cells (APCs). Acharan sulfate increased the phagocytic activity, the production of cytokines such as TNF-alpha and IL-1beta, and the release of nitric oxide on a macrophage cell line, Raw 264.7 cells. In addition, acharan sulfate induced phenotypic and functional maturation of immature dendritic cells (DCs). Immature DCs cultured with acharan sulfate expressed higher levels of class II MHC molecules and major co-stimulatory molecules such as B7-1, B7-2, and CD40. Functional maturation of immature DCs cultured in the presence of acharan sulfate was confirmed by the increased allostimulatory capacity and IL-12 production. These results suggest that the antitumor activity of acharan sulfate is partly due to the activation of professional antigen presenting cells.

ACTIVITY-BASED COST ALLOCATION AND FUNCTION ANALYZES IN TRADE

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TÜNDE VERES

2011-01-01

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

PSYCHOLOGICAL STRATEGY OF COOPERATION, MOTIVATIONAL, INFORMATION AND TECHNOLOGICAL COMPONENTS OF FUTURE HUMANITARIAN TEACHER READINESS FOR PROFESSIONAL ACTIVITY IN POLYSUBJECTIVE LEARNING ENVIRONMENT

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Y. Spivakovska

2014-04-01

Full Text Available Redefining of modern information and communication technologies (ICT from teaching aids to teaching process subjects, continuous growth of their subjectivity necessary demands appropriate knowledge, skills, appropriate attitude to didactic capabilities of ICT, ability to cooperate with them and to build pupils learning activity aimed at formation and development of self organization, self development skills, promoting their subjective position in getting education that will be readiness of modern teacher to organize effective professional activities in polysubjective learning environment (PLE. The new tasks of humanitarian teacher related to self selection and design of educational content as well as the modeling of the learning process in conditions of PLE virtualized alternatives choice, impose special requirements to professionally important teacher’s personality qualities, rather to his readiness to implement effective professional work in such conditions. In this article the essence of future humanitarian teacher readiness concept to professional activity in polysubjective educational environment is proved. The structure of the readiness is analyzed. Psychological strategy of cooperation, reflective, motivational and informational partials are substantiated and characterized as components of the future humanitarian teacher readiness to professional activities in polysubjective educational environment.

Adjustment of Daily Activities: the Influence of Smartphone Adoption on the Travel Pattern of Mobile Professionals in the Greater Jakarta Area

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Gloriani Novita Christin

2014-12-01

Full Text Available The swift augmentation in the adoption of smartphones, the gadget that resulted from the convergence of Information and Communication Technology (ICT, potentially transforms people's life in myriad dimensions. One potential change induced by smartphones, is how people restructure their daily agenda and consecutively influence their travel pattern. To understand it, this study theoretically reviews mobile professional work, smartphone adoption, and how people conduct their mobile interaction, planning and execution of daily activities. Mobile professionals, the cohort of professionals that spend more than 20% of their total working time moving around out of their work environment; they are important beneficiaries of smartphones and have been chosen as the target of this study. Empirical results of mobile professionals´ experiences in the Greater Jakarta Area are presented at this juncture. Furthermore, their adjustment of activities as a dynamic response to receiving extensive information via smartphones is also analysed. The results indicate that there is a strong adjustment of daily activities by mobile professionals. Through those changes, the transformation of daily travel patterns related to the activity is also brought about by the use of this high-end ICT contrivance.

CONSIDERATIONS ON THE QUALITY OF INFORMATION IN PROFESSIONAL ACCOUNTANT’S ACTIVITY

OpenAIRE

Ana Maria PASCU; Emil HOROMNEA

2013-01-01

The aim of our paper is to present some considerations on the quality of financial - accounting information provided by financial statements. Anchored in the present state of knowledge, in our opinion such an approach means the essential premise for the development of a normal business activity primarily based on trust. The liberty of option granted to the professional accountant in applying specialized regulations imposed certain qualitative limits to the information created by him, summary ...

INFORMATION AND COMMUNICATION PEDAGOGICAL ENVIRONMENT AS MEANS OF FORMING OF MOTIVATION TO PROFESSIONAL ACTIVITY OF PRIMARY SCHOOL TEACHERS

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I.V. Onishchenko

2014-04-01

Full Text Available In terms of education informatization the formation of motivation to professional activity of the future primary school teacher most effectively takes place in information and communication pedagogical environment that provides new ways of presenting information, promotes the development of needs and readiness of students to perform professional activities with application of information and communication technologies. Information and communication pedagogical environment is a complex, multi-element pedagogical system, which accumulates information, organizational, intellectual, methodological, technical, program resources and promotes information and educational interaction in the model «teacher – student – environment». This environment creates favorable terms for forming of the expressed interest in the profession of primary school teacher, motivational-valued attitude toward pedagogical activity, promotes the education of students in information and pedagogical culture and creative activity in the independent capture of professional disciplines. Forming of interest in the profession of primary school teacher is assisted by bringing in of future specialist to the creative searches by the decision of the research tasks, creative nature, creation of own electronic products, creative projects. Information and communication pedagogical environment provides the realization of the potential of students by bringing them to self-education, which in terms of the environment acquires creative and research direction and promotes for non-standard decision of professional tasks on innovative bases.

ANALISIS PENERAPAN METODE ACTIVITY BASED COSTING TERHADAP TARIF RAWAT INAP PADA RUMAH SAKIT UMUM KASIH BUNDA

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Dwinta Mulyanti

2016-03-01

Full Text Available ABSTRACT - Use of the estimated cost of hospitalization rates were based on General Hospital competitor rates imposed by Mother Love General Hospital, causing the gap between the cost of the facilities provided, and therefore to reduce this gap required a method to calculate the rates can provide cost information accurately. Overcome this method of activity-based costing can be used because the charge in accordance with the selection of activities undertaken appropriate cost driver. The method used is descriptive quantitative method, with the presentation of the data in the form of the costs in the form of numbers processing using mathematical formulas. The results showed that rates calculated using activity based costing method is greater than the rate that had been used by Mother Love General Hospital of Rp 454,226, while the rates in effect at the General Hospital Mother Love Rp 125,000. This is because rates Kasih Bunda Hospital is not a standard cost estimate for the result obtained from another hospital rates, while the rates based  on  activity  based  costing  methods  derived  from calculations  based  on  the  activities performed in the inpatient activities. Keywords: activity based costing method, hospitalization rates

PERSONAL AND PROFESSIONAL MOBILITY: THE CONJUGACY PROBLEM

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Tamara B. Sergeeva

2015-01-01

Full Text Available RETRACTED ARTICLEThe purpose of the paper is to develop a theoretical model conjugation of personal and professional mobility on the high school teachers’ example. Specific research problems of the study are to analyze the correlation properties of the mobile identity and mobile professional; the possibilities of forming professional mobility of teachers in the absence or underdevelopment of personal preconditions for mobility; search the features that can compensate this deficiency.Methods. The study is based on a theoretical analysis of different methodological approaches to the description of the personal and professional mobility. Also there were used the results of non-formal interview which was aimed at identifying the characteristics of the mobile professional teacher of high school.Results and scientific novelty. The concepts of «personal mobility» and «professional mobility» are clarified. Personal mobility is defined in the work as an integrative personal qualities, based on the individual properties (activity, plasticity, flexibility, adaptability, high energy source and manifests itself in the behavior and activities of the entity in the form of commitment, independence, openness to new experience, creativity and motivation for self-development, speed decisionmaking. Professional mobility is interpreted as a strategy to adapt to the changing conditions of professional activity, which is a special case of the general personal life strategy.Psychological readiness for pedagogical activity is considered as a link between the personal and professional mobility. Nine types of teacher's professional mobility, emerging as a result of different levels of personal mobility combined with the severity of psychological readiness for pedagogical activity are described.Practical significance. The analysis of the conjugacy problem of personal and professional mobility creates an informational basis for prolonged work on the formation of

Curriculum development for the workplace using Entrustable Professional Activities (EPAs): AMEE Guide No. 99.

NARCIS (Netherlands)

ten Cate, TJ; Chen, H.C.; Hoff, RG; Peters, H.; Bok, H.; van der Schaaf, M.F.

2015-01-01

This Guide was written to support educators interested in building a competency-based workplace curriculum. It aims to provide an up-to-date overview of the literature on Entrustable Professional Activities (EPAs), supplemented with suggestions for practical application to curriculum construction,

Curriculum development for the workplace using Entrustable Professional Activities (EPAs) : AMEE Guide No. 99

NARCIS (Netherlands)

ten Cate, Th.J.; Chen, Huiju Carrie; Hoff, Reinier; Bok, Harold|info:eu-repo/dai/nl/323072356; Peters, Harm; van der Schaaf, Marieke|info:eu-repo/dai/nl/073361917

2015-01-01

This Guide was written to support educators interested in building a competency-based workplace curriculum. It aims to provide an up-to-date overview of the literature on Entrustable Professional Activities (EPAs), supplemented with suggestions for practical application to curriculum construction,

Are rural health professionals also social entrepreneurs?

Science.gov (United States)

Farmer, Jane; Kilpatrick, Sue

2009-12-01

Social entrepreneurs formally or informally generate community associations and networking that produces social outcomes. Social entrepreneurship is a relatively new and poorly understood concept. Policy promotes generating community activity, particularly in rural areas, for health and social benefits and 'community resilience'. Rural health professionals might be well placed to generate community activity due to their status and networks. This exploratory study, conducted in rural Tasmania and the Highlands and Islands of Scotland considered whether rural health professionals act as social entrepreneurs. We investigated activities generated and processes of production. Thirty-eight interviews were conducted with general practitioners, community nurses, primary healthcare managers and allied health professionals living and working rurally. Interviewees were self-selecting responders to an invitation for rural health professionals who were 'formally or informally generating community associations or networking that produced social outcomes'. We found that rural health professionals initiated many community activities with social outcomes, most related to health. Their identification of opportunities related to knowledge of health needs and examples of initiatives seen elsewhere. Health professionals described ready access to useful people and financial resources. In building activities, health professionals could simultaneously utilise skills and knowledge from professional, community member and personal dimensions. Outcomes included social and health benefits, personal 'buzz' and community capacity. Health professionals' actions could be described as social entrepreneurship: identifying opportunities, utilising resources and making 'deals'. They also align with community development. Health professionals use contextual knowledge to envisage and grow activities, indicating that, as social entrepreneurs, they do not explicitly choose a social mission, rather they

Professional development of specialists of preschool educational establishments to educationally-health activity on the basis of pedagogical management.

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Makovetskaya N.V.

2011-01-01

Full Text Available Priority directions modernization of activity of preschool educational establishments are shown. The analysis of publications, devoted creation of terms for educationally-health activity, and also professional development of specialists on its organization is resulted. In this connection light up possibilities of the use of pedagogical management. The value of management of the first and second levels is certain in professional development of specialists of preschool educational establishments. The types of organizational structures of management preschool educational establishment are appraised.

Comparative Analysis of Conventional Method with Activity Based Costing in PT Mulia Sejati Gallery

OpenAIRE

Erena, Irma Nadia; Gani, Engelwati

2016-01-01

The goal of this research was to provide readers the information about the calculation methods, both traditional and activity-based costing in the application of the cost of production. The method used in this research was the qualitative method. The analysis was done by calculating the amount of the production cost using the traditional system and the magnitude of the production cost when using the activity-based costing system. The amount of each acquisition was then performed into data ana...

Axiological, goal and substantial aspects of lifelong learning of teacher of higher school in context of informatization of his professional activity

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Abdurazakov Magomed M.

2016-01-01

Full Text Available Issues, related to insufficient competence of higher school teachers in the sphere of usingmodern informational resources and technologies in their professional activities are discussed in this paper. The suggestion offered in the paper is optimization of higher school teachers’lifelong learning. This optimization is possible due to the axiological approach to formation of substantial and procedural aspect of leaning. The support on axiological approach allows to consider the multidimensional nature of vocational and life experience, character of his base of values. The analysis of necessary content of lifelonglearning of a teacher for development of his information competence as expert, subject of activity, member of professional community and carrier of professional consciousness is presented in the paper. These aspects of professionalizing of a teacher are analyzed in the context of his learning, training and research activity.

IRPA's contribution to E and T activities for radiation protection professionals

International Nuclear Information System (INIS)

Gallego, E.; Hefner, A.

2009-01-01

The International Radiation Protection Association (IRPA) promotes excellence in the practice of radiation protection through national and regional Associate Societies for radiation protection professionals. IRPA has recently prepared and E and T Plan structured around three main lines: the cooperation with international and regional organizations dealing with E and T in Radiation Protection; the internal stimulation of E and T by organizing discussion forums during IRPA Congresses; and the stimulation and support to the organization of E and T activities either by IRPA or by its Associate Societies. The main innovations are in the possibility of undertaking common activities by two or more Associate Societies; the promotion of E and T networks sharing language or regional proximity; and the emergence of activities to attract young generations to the profession. (authors)

APPLICABILITY OF ACTIVITY BASED COSTING IN NEW PRODUCT DEVELOPMENT PROCESSES

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Ewa Wanda MARUSZEWSKA

2015-01-01

Full Text Available The purpose of the article is to emphasis that activity based costing is a proper tool for engineers to enhance their deci-sion-making process while developing new product. The theoretical analysis shows that variety of factors shall be en-compassed into new product decision-making process and therefore engineers and management should pay great attention to proper cost allocation. The paper suggests the usage of Activity Based Costing methodology for new product development decision-making process. Author states that application ABC in the process of rational decision-making referring to new product development enables managers and engineers to prioritize possible solutions, and reallocate resources used in production process in order to meet wider organizational goals. It would also contribute in coopera-tion of managers and engineers for the sake of organizational goal.

Cost analysis and estimating tools and techniques

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Nussbaum, Daniel

1990-01-01

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

Activity-Based Costing in User Services of an Academic Library.

Science.gov (United States)

Ellis-Newman, Jennifer

2003-01-01

The rationale for using Activity-Based Costing (ABC) in a library is to allocate indirect costs to products and services based on the factors that most influence them. This paper discusses the benefits of ABC to library managers and explains the steps involved in implementing ABC in the user services area of an Australian academic library.…

Managerial accounting of costs in the system of management of enterprise logistics activity

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L.G. Medvid

2017-12-01

Full Text Available The article deals with the analysis of scientific researches about the reflection of the logistics activity costs of a production enterprise in the system of analytical accounting. Practice shows that it is difficult to separate the reflection of logistics costs in primary documents in the system of financial accounting, and, as a result, the reflection in managerial reporting and the possibility of control and optimization. The research allows to determine the components of the organizational and methodical model of accounting of logistics costs according to the responsibility centers of production enterprises, namely, the system of responsibility centers according to the enterprise logistics activity, regulated documents, the system of budgetary logistics costs and internal managerial reporting according to the responsibility centers of the second level. This allowed to develop the methodological and organizational bases of managerial accounting of logistics activity costs of a productive enterprise.

Professional liability insurance in Obstetrics and Gynaecology: estimate of the level of knowledge about malpractice insurance policies and definition of an informative tool for the management of the professional activity

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Scurria Serena

2011-12-01

Full Text Available Abstract Background In recent years, due to the increasingly hostile environment in the medical malpractice field and related lawsuits in Italy, physicians began informing themselves regarding their comprehensive medical malpractice coverage. Methods In order to estimate the level of knowledge of medical professionals on liability insurance coverage for healthcare malpractice, a sample of 60 hospital health professionals of the obstetrics and gynaecology area of Messina (Sicily, Italy were recluted. A survey was administered to evaluate their knowledge as to the meaning of professional liability insurance coverage but above all on the most frequent policy forms ("loss occurrence", "claims made" and "I-II risk". Professionals were classified according to age and professional title and descriptive statistics were calculated for all the professional groups and answers. Results Most of the surveyed professionals were unaware or had very bad knowledge of the professional liability insurance coverage negotiated by the general manager, so most of the personnel believed it useful to subscribe individual "private" policies. Several subjects declared they were aware of the possibility of obtaining an extended coverage for gross negligence and substantially all the surveyed had never seen the loss occurrence and claims made form of the policy. Moreover, the sample was practically unaware of the related issues about insurance coverage for damages related to breaches on informed consent. The results revealed the relative lack of knowledge--among the operators in the field of obstetrics and gynaecology--of the effective coverage provided by the policies signed by the hospital managers for damages in medical malpractice. The authors thus proposed a useful information tool to help professionals working in obstetrics and gynaecology regarding aspects of insurance coverage provided on the basis of Italian civil law. Conclusion Italy must introduce a compulsory

Facilitating adherence to physical activity: exercise professionals' experiences of the National Exercise Referral Scheme in Wales. a qualitative study

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Moore Graham F

2011-12-01

Full Text Available Abstract Background Although implementers' experiences of exercise referral schemes (ERS may provide valuable insights into how their reach and effectiveness might be improved, most qualitative research has included only views of patients. This paper explores exercise professionals' experiences of engaging diverse clinical populations in an ERS, and emergence of local practices to support uptake and adherence in the National Exercise Referral Scheme (NERS in Wales. Methods Thirty-eight exercise professionals involved in the delivery of NERS in 12 local health board (LHB areas in Wales took part in a semi-structured telephone interview. Thematic analysis was conducted. Results Professionals' accounts offered insights into how perceived needs and responses to NERS varied by patient characteristics. Adherence was described as more likely where the patient sought referral from a health professional rather than being advised to attend. Hence, professionals sometimes described a need for the referral process to identify patients for whom change was already internally motivated. In addition, mental health patients were seen as facing additional barriers, such as increased anxieties about the exercise environment. Professionals described their role as involving helping patients to overcome anxieties about the exercise environment, whilst providing education and interpersonal support to assist patients' confidence and motivation. However, some concerns were raised regarding the levels of support that the professional should offer whilst avoiding dependence. Patient-only group activities were described as supporting adherence by creating an empathic environment, social support and modelling. Furthermore, effectively fostering social support networks was identified as a key mechanism for reducing dependence and maintaining changes in the longer term. Conclusions Whether ERS should identify motivated patients, or incorporate activities to support

Cost of Dengue Vector Control Activities in Malaysia

Science.gov (United States)

Packierisamy, P. Raviwharmman; Ng, Chiu-Wan; Dahlui, Maznah; Inbaraj, Jonathan; Balan, Venugopalan K.; Halasa, Yara A.; Shepard, Donald S.

2015-01-01

Dengue fever, an arbovirus disease transmitted by Aedes mosquitoes, has recently spread rapidly, especially in the tropical countries of the Americas and Asia-Pacific regions. It is endemic in Malaysia, with an annual average of 37,937 reported dengue cases from 2007 to 2012. This study measured the overall economic impact of dengue in Malaysia, and estimated the costs of dengue prevention. In 2010, Malaysia spent US$73.5 million or 0.03% of the country's GDP on its National Dengue Vector Control Program. This spending represented US$1,591 per reported dengue case and US$2.68 per capita population. Most (92.2%) of this spending occurred in districts, primarily for fogging. A previous paper estimated the annual cost of dengue illness in the country at US$102.2 million. Thus, the inclusion of preventive activities increases the substantial estimated cost of dengue to US$175.7 million, or 72% above illness costs alone. If innovative technologies for dengue vector control prove efficacious, and a dengue vaccine was introduced, substantial existing spending could be rechanneled to fund them. PMID:26416116

Activity based costing of probation with and without substance abuse treatment: a case study.

Science.gov (United States)

Alemi, Farrokh; Taxman, Faye; Doyon, Victoria; Thanner, Meridith; Baghi, Heibatollah

2004-06-01

Since many offenders have drug problems, investigators have proposed that drug testing and treatment should be an integral part of probation. In 1994, the Office of National Drug Control Policy (ONDCP) funded a demonstration project designed to integrate drug treatment with traditional supervision services. As part of this demonstration a new procedure called 'seamless' probation was set up in which treatment providers were co-located with probation officers and probation officers coordinated offenders' participation in treatment. This study examines the cost of providing substance abuse treatment coordination through probation agencies. We used Activity Based Costing (ABC) to examine the cost of probation with and without treatment coordination in one probation agency. Agency budget was analyzed and allocated to various programs. A questionnaire was developed to assess probation officer's activities. The cost of coordinating treatment for one offender was calculated by dividing the total cost of the program by units of various activities done by the probation officers. Preliminary test of reliability of the instrument showed that it was accurately portraying the probation officers time allocation. Probation officers spent 6.9% of their time in seamless supervision and 83.3% time in traditional supervision (83.83%). The seamless probation officers had more group meetings and more phone contact with their offenders than traditional probation officers. The average cost per offender per day was 12 dollars for seamless probation and 7 dollars for traditional probation. This study is limited because it focuses on one agency at one point in time. Results may not be relevant to other agencies or to the same agency as it makes its operation more efficient. This study provides a method of allocating budget cost to per client costs using survey of probation officer's activities -- a tool developed in this study. Comparison of seamless and traditional supervision activities

Adoption of an activity based costing model in an Indian steel plant

Directory of Open Access Journals (Sweden)

Rishi Dwivedi

2016-10-01

Full Text Available In the age of relentless global competition, constantly improving technology and better information systems, managers are often compelled to devise new strategies to maintain sustained competitive advantage while adopting new business management approaches. So, in this paper, an activity based costing (ABC model is proposed for a raw material handling section of an Indian steel plant. The results obtained from ABC model application in the said department facilitates quantification of the unit cost of each process, analysis of various activities in order to identify inefficiency, setting-up of better budget allocation, initiation of cost minimization procedure and establishment of an efficient resource requirement plan. Moreover, the cost information derived from ABC model is compared with that extracted from the traditional costing system to demonstrate that ABC model can significantly minimize the product cost distortion resulting from unsystematic allocation of overhead costs. This paper also discusses the practical implication of the implemented ABC model with respect to its critical role in effective resource control, improved strategic and operational decision making, and aid in continuous improvement through internal cost minimization in the department.

Scripting Professional Identities

DEFF Research Database (Denmark)

Bévort, Frans; Suddaby, Roy

2016-01-01

on a longitudinal ethnography of professionals in a Big Four accounting firm we analyse the process by which individual professionals make sense of their new roles and integrate the conflicting demands of professional and managerial logics. We find that individuals are active authors of their own identity scripts......This article examines how individual accountants subjectively interpret competing logics of professionalism as they transform from practicing accountants to managerial roles and as their organizations transform from traditional professional partnerships to more corporate organizational forms. Based....... We further observe considerable interpretive variation in how identity scripts are reproduced and enacted. We contribute to the emerging understanding of institutions as ‘inhabited’ by individuals and extend this literature by demonstrating that the institutional work of reinterpreting competing...

Activity-based costing evaluation of a [(18)F]-fludeoxyglucose positron emission tomography study.

Science.gov (United States)

Krug, Bruno; Van Zanten, Annie; Pirson, Anne-Sophie; Crott, Ralph; Borght, Thierry Vander

2009-10-01

The aim of the study is to use the activity-based costing approach to give a better insight in the actual cost structure of a positron emission tomography procedure (FDG-PET) by defining the constituting components and by simulating the impact of possible resource or practice changes. The cost data were obtained from the hospital administration, personnel and vendor interviews as well as from structured questionnaires. A process map separates the process in 16 patient- and non-patient-related activities, to which the detailed cost data are related. One-way sensitivity analyses shows to which degree of uncertainty the different parameters affect the individual cost and evaluate the impact of possible resource or practice changes like the acquisition of a hybrid PET/CT device, the patient throughput or the sales price of a 370MBq (18)F-FDG patient dose. The PET centre spends 73% of time in clinical activities and the resting time after injection of the tracer (42%) is the single largest departmental cost element. The tracer cost and the operational time have the most influence on cost per procedure. The analysis shows a total cost per FDG-PET ranging from 859 Euro for a BGO PET camera to 1142 Euro for a 16 slices PET-CT system, with a distribution of the resource costs in decreasing order: materials (44%), equipment (24%), wage (16%), space (6%) and hospital overhead (10%). The cost of FDG-PET is mainly influenced by the cost of the radiopharmaceutical. Therefore, the latter rather than the operational time should be reduced in order to improve its cost-effectiveness.

Active patient involvement in the education of health professionals.

Science.gov (United States)

Towle, Angela; Bainbridge, Lesley; Godolphin, William; Katz, Arlene; Kline, Cathy; Lown, Beth; Madularu, Ioana; Solomon, Patricia; Thistlethwaite, Jill

2010-01-01

Patients as educators (teaching intimate physical examination) first appeared in the 1960s. Since then, rationales for the active involvement of patients as educators have been well articulated. There is great potential to promote the learning of patient-centred practice, interprofessional collaboration, community involvement, shared decision making and how to support self-care. We reviewed and summarised the literature on active patient involvement in health professional education. A synthesis of the literature reveals increasing diversity in the ways in which patients are involved in education, but also the movement's weaknesses. Most initiatives are 'one-off' events and are reported as basic descriptions. There is little rigorous research or theory of practice or investigation of behavioural outcomes. The literature is scattered and uses terms (such as 'patient'!) that are contentious and confusing. We propose future directions for research and development, including a taxonomy to facilitate dialogue, an outline of a research strategy and reference to a comprehensive bibliography covering all health and human services.

Patterns of objectively assessed physical activity and sedentary time: Are Nigerian health professional students complying with public health guidelines?

Directory of Open Access Journals (Sweden)

Adewale L Oyeyemi

Full Text Available Understanding patterns of physical activity and sedentary time is important to effective population-wide primary prevention and control of non-communicable diseases. This study examined the patterns of objectively assessed physical activity and sedentary time, and the prevalence of compliance with physical activity guidelines according to different public health recommendations in a sub-population of health professional students in Nigeria.A cross-sectional study was conducted among 102 health professional students (age = 19-34 years old, 43.1% women of the University of Maiduguri, Nigeria. Participants wore Actigraph accelerometers on their waist for minimum of 5 days/week to objectively measure intensity and duration of physical activity and sedentary time. Prevalence and demographic patterns of physical activity and sedentary time were examined using descriptive and inferential statistics.The students spent most time in sedentary activity (458.6 ± minutes/day, about 61% of daily time and the least in vigorous-intensity activity (2.1 ± 4.4 minutes/day, about 0.3% of daily time. Sedentary time was higher among older than younger students (P<0.038 and among medical laboratory science students than physiotherapy and nursing students (P = 0.046. Total physical activity was higher among nursing and medical students than medical laboratory science students (P = 0.041. Although, 85.3% of the students engaged in 150 minutes/week of moderate-to-vigorous physical activity, only 2.9% met the guideline of 75 minutes/week of vigorous intensity activity.Prevalence of sedentary time was high while that of vigorous-intensity activity was very low among health professional students in Nigeria. Compliance with physical activity guidelines was mainly through accumulation of moderate intensity activity. The results suggest that age and academic programme may influence physical activity level and sedentary behaviour of health professional students in Nigeria

Increase the Performance of Companies in the Energy Sector by Implementing the Activity-Based Costing

OpenAIRE

Letitia-Maria Rof; Sorinel Capusneanu

2015-01-01

This article highlights the increasing performances as result of implementation stages of the ActivityBased Costing in the companies operating in the energy sector in Romania. There are presented some aspects of the usefulness of applying the Activity-Based Costing in the energy sector and the advantages it offers compared to traditional costing. There are also outlined the steps for applying the Activity-Based Costing and its implementation in the largest hydropower producer in Romania. The ...

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

Directory of Open Access Journals (Sweden)

Gowardy Gowardy

2015-12-01

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

Enerplan, Professional association of solar energy - activity report 2008. Acting for solar energy promotion and development

International Nuclear Information System (INIS)

2009-01-01

Enerplan is the French union of solar energy professionals. Created in 1983, its social purpose is the study and defense of the rights and of the material and moral interests of its members. Enerplan structures its action through two poles representing members' activities: 'solar energy and building' where topics about heat and electricity generation in relation with buildings are treated, and 'photovoltaic energy' where topics specific to big solar power plants are considered. Thanks to the collaborative participation of its members, both poles allow Enerplan union to be source of proposals to develop solar energy in France. As an active interface between professionals and institutions, Enerplan includes in its membership: industrialists, plant makers, engineering consultants, installers, associations, energy suppliers etc, from small-medium size companies to big groups. This document presents Enerplan's activities in 2008 (public relations, lobbying, meetings and conferences, promotional activities, collaborations, projects..)

Design of Low Cost, Highly Adsorbent Activated Carbon Fibers

National Research Council Canada - National Science Library

Mangun, Christian

2003-01-01

.... EKOS has developed a novel activated carbon fiber - (ACF) that combines the low cost and durability of GAC with tailored pore size and pore surface chemistry for improved defense against chemical agents...

Using time-driven activity-based costing to identify value improvement opportunities in healthcare.

Science.gov (United States)

Kaplan, Robert S; Witkowski, Mary; Abbott, Megan; Guzman, Alexis Barboza; Higgins, Laurence D; Meara, John G; Padden, Erin; Shah, Apurva S; Waters, Peter; Weidemeier, Marco; Wertheimer, Sam; Feeley, Thomas W

2014-01-01

As healthcare providers cope with pricing pressures and increased accountability for performance, they should be rededicating themselves to improving the value they deliver to their patients: better outcomes and lower costs. Time-driven activity-based costing offers the potential for clinicians to redesign their care processes toward that end. This costing approach, however, is new to healthcare and has not yet been systematically implemented and evaluated. This article describes early time-driven activity-based costing work at several leading healthcare organizations in the United States and Europe. It identifies the opportunities they found to improve value for patients and demonstrates how this costing method can serve as the foundation for new bundled payment reimbursement approaches.

Increasing value in plagiocephaly care: a time-driven activity-based costing pilot study.

Science.gov (United States)

Inverso, Gino; Lappi, Michael D; Flath-Sporn, Susan J; Heald, Ronald; Kim, David C; Meara, John G

2015-06-01

Process management within a health care setting is poorly understood and often leads to an incomplete understanding of the true costs of patient care. Using time-driven activity-based costing methods, we evaluated the high-volume, low-complexity diagnosis of plagiocephaly to increase value within our clinic. A total of 59 plagiocephaly patients were evaluated in phase 1 (n = 31) and phase 2 (n = 28) of this study. During phase 1, a process map was created, encompassing each of the 5 clinicians and administrative personnel delivering 23 unique activities. After analysis of the phase 1 process maps, average times as well as costs of these activities were evaluated for potential modifications in workflow. These modifications were implemented in phase 2 to determine overall impact on visit-time and costs of care. Improvements in patient education, workflow coordination, and examination room allocation were implemented during phase 2, resulting in a reduced patient visit-time of 13:25 (19.9% improvement) and an increased cost of $8.22 per patient (7.7% increase) due to changes in physician process times. However, this increased cost was directly offset by the availability of 2 additional appointments per day, potentially generating $7904 of additional annual revenue. Quantifying the impact of a 19.9% reduction in patient visit-time at an increased cost of 7.7% resulted in an increased value ratio of 1.113. This pilot study effectively demonstrates the novel use of time-driven activity-based costing in combination with the value equation as a metric for continuous process improvement programs within the health care setting.

Continuing Professional Development (CPD) of the nuclear and radiation professional engineers

International Nuclear Information System (INIS)

Sasaki, Satoru

2016-01-01

Professional Engineer is the national qualification stipulated by the Professional Engineer Act. A Professional Engineer in this Act means a person who conducts business on matters of planning, research, design, analysis, testing, evaluation or guidance thereof, which requires application of extensive scientific and technical expertise, and has three obligation and two responsibility related to engineer ethic. A technical discipline for nuclear and radiation technology in 2004, was established for the purpose of upgrading the skills of engineers in nuclear technology fields, utilizing their ability in nuclear safety regulation fields, and further strengthening safety management system in each entity. The activity of the nuclear and radiation professional engineers for the past 10 years was evaluated. For the next ten years, awareness of the role of the professional engineer to talk with general public is needed, and it is important to continue professional development. (author)

Communicating with Professionals

Medline Plus

Full Text Available ... you talk to your doctor, nurse, pharmacist, dietitian, physical therapist, exercise physiologist or other healthcare professionals. Find ... Can I Expect? Introduction Getting Physically Active - Introduction - Physical Activity & Health - What Type of Activity is Best? - ...

Implementation and Utilisation of Activity-Based-Costing: A Danish Perspective

DEFF Research Database (Denmark)

Nielsen, Steen; Sørensen, René; Jakobsen, Morten

2004-01-01

The Activity-Based Costing (ABC) has achieved great attention in Denmark by now but no large survey exists concerning motives for implementing ABC in Denmark. Characteristic of the present situation is the lack of information concerning the current state of cost ac-counting practice. This paper...... latent variables cannot be directly measured. Different variables related to relevance, size of the company, and sources for knowledge of ABC are tested. The findings show that a relatively large number of companies now have adopted ABC as a new cost management technique. The results also show...

The Effects of Professional Development Activities on Principals' Perceived Instructional Leadership Practices: Multi-Country Data Analysis Using TALIS 2013

Science.gov (United States)

Gumus, Emine; Bellibas, Mehmet Sukru

2016-01-01

The purpose of this study was to investigate the extent to which professional development predicts principals' instructional leadership in order to identify whether a relationship exists between the duration of principals' participation in distinct professional development activities and their perceived practice of instructional leadership while…

AES, Automated Construction Cost Estimation System

International Nuclear Information System (INIS)

Holder, D.A.

1995-01-01

A - Description of program or function: AES (Automated Estimating System) enters and updates the detailed cost, schedule, contingency, and escalation information contained in a typical construction or other project cost estimates. It combines this information to calculate both un-escalated and escalated and cash flow values for the project. These costs can be reported at varying levels of detail. AES differs from previous versions in at least the following ways: The schedule is entered at the WBS-Participant, Activity level - multiple activities can be assigned to each WBS-Participant combination; the spending curve is defined at the schedule activity level and a weighing factor is defined which determines percentage of cost for the WBS-Participant applied to the schedule activity; Schedule by days instead of Fiscal Year/Quarter; Sales Tax is applied at the Line Item Level- a sales tax codes is selected to indicate Material, Large Single Item, or Professional Services; a 'data filter' has been added to allow user to define data the report is to be generated for. B - Method of solution: Average Escalation Rate: The average escalation for a Bill of is calculated in three steps. 1. A table of quarterly escalation factors is calculated based on the base fiscal year and quarter of the project entered in the estimate record and the annual escalation rates entered in the Standard Value File. 2. The percentage distribution of costs by quarter for the Bill of Material is calculated based on the schedule entered and the curve type. 3. The percent in each fiscal year and quarter in the distribution is multiplied by the escalation factor for the fiscal year and quarter. The sum of these results is the average escalation rate for that Bill of Material. Schedule by curve: The allocation of costs to specific time periods is dependent on three inputs, starting schedule date, ending schedule date, and the percentage of costs allocated to each quarter. Contingency Analysis: The

Activity-based costing analysis of the analgesic treatments used in postoperative pain management in Italy.

Science.gov (United States)

Fanelli, Andrea; Ruggeri, Matteo; Basile, Michele; Cicchetti, Americo; Coluzzi, Flaminia; Della Rocca, Giorgio; Di Marco, Pierangelo; Esposito, Clelia; Fanelli, Guido; Grossi, Paolo; Leykin, Yigal; Lorini, Ferdinando Luca; Paolicchi, Adriana; Scardino, Marco; Corcione, Antonio

2016-02-01

The aim of this analysis is to evaluate the costs of 72-hour postoperative pain treatment in patients undergoing major abdominal, orthopedic and thoracic procedures in nine different Italian hospitals, defined as the cumulative cost of drugs, consumable materials and time required for anesthesiologists, surgeons and nurses to administer each analgesic technique. Nine Italian hospitals have been involved in this study through the administration of a questionnaire aimed to acquire information about the Italian clinical practice in terms of analgesia. This study uses activity-based costing (ABC) analysis to identify, measure and give value to the resources required to provide the therapeutic treatment used in Italy to manage the postoperative pain patients face after surgery. A deterministic sensitivity analysis (DSA) has been performed to identify the cost determinants mainly affecting the final cost of each treatment analyzed. Costs have been reclassified according to three surgical macro-areas (abdominal, orthopedic and thoracic) with the aim to recognize the cost associated not only to the analgesic technique adopted but also to the type of surgery the patient faced before undergoing the analgesic pathway. Fifteen different analgesic techniques have been identified for the treatment of moderate to severe pain in patients who underwent a major abdominal, orthopedic or thoracic surgery. The cheapest treatment actually employed is the oral administration "around the clock" (€ 8.23), whilst the most expensive is continuous peripheral nerve block (€ 223.46). The intravenous patient-controlled analgesia costs € 277.63. In terms of resources absorbed, the non-continuous administration via bolus is the gold standard in terms of cost-related to the drugs used (€ 1.28), and when administered pro re nata it also absorbs the lowest amount of consumables (€0.58€) compared to all other therapies requiring a delivery device. The oral analgesic administration pro re

Suggest Solutions for Diffusion and Implementation of Activity-Based Costing In Vietnam

OpenAIRE

Tandung Huynh; Guangming Gong; Huyhanh Huynh

2014-01-01

Activity-Based Costing (ABC) was developed by Robert S. Kaplan in the mid-1980s and up to now the academics, researchers as well as accounting practitioners have perceived it as the normative appropriate cost system. It has been considered as a method to overcome the shortcomings of the traditional costing. However, the application the new method as ABC is a challenge for Vietnamese companies because most of them have used traditional costing for calculating product cost. Changing from tradit...

PROFESSIONALISM: GENESIS AND CATEGORICAL ANALYSES

Directory of Open Access Journals (Sweden)

Ирина Олеговна Авдеева

2013-12-01

Full Text Available In the article the theoretical-methodological analysis of the concept of «professional», describes the genesis and key aspects of its content and structure. In addition, this publication discusses some of the approaches to the definition of the studied concepts, including: system (professional it seems as multipart strictly organized education of consciousness and psyche of the individual; professional graphic (from a position of objective (professional description and subjective (mental graph the parties; integrative (as property, process, and status of the person; acmeological (as the dialectical the unity of the personality and activity components; in terms of motivation and operating parties and other Stresses the importance of personal (theoretical knowledge, professional qualities, value orientations, motivational orientation of others and specific features of labour employee (practical skills, professional experience and other, determining the effectiveness of its activities.DOI: http://dx.doi.org/10.12731/2218-7405-2013-10-12

Subjective Preferences of Criterion-Oriented Support of Professional Activities of Managers

Directory of Open Access Journals (Sweden)

Galina S. Mirolyubova

2012-01-01

Full Text Available This article deals with the results of a pilot research of a subjective system of activitycriteria represented in professional experience of business managers from the Uralregion. The authors investigate the question of changes in an individual criterionorientedsystem of assessing effectiveness of activities depending on a subject’sprofessional experience and his/her position. The cluster analysis helped to singleout groups of criteria that underwent a preliminary quantitative and qualitativeanalysis. A complex interdisciplinary approach was used in this research.

A tutorial on activity-based costing of electronic health records.

Science.gov (United States)

Federowicz, Marie H; Grossman, Mila N; Hayes, Bryant J; Riggs, Joseph

2010-01-01

As the American Recovery and Restoration Act of 2009 allocates $19 billion to health information technology, it will be useful for health care managers to project the true cost of implementing an electronic health record (EHR). This study presents a step-by-step guide for using activity-based costing (ABC) to estimate the cost of an EHR. ABC is a cost accounting method with a "top-down" approach for estimating the cost of a project or service within an organization. The total cost to implement an EHR includes obvious costs, such as licensing fees, and hidden costs, such as impact on productivity. Unlike other methods, ABC includes all of the organization's expenditures and is less likely to miss hidden costs. Although ABC is used considerably in manufacturing and other industries, it is a relatively new phenomenon in health care. ABC is a comprehensive approach that the health care field can use to analyze the cost-effectiveness of implementing EHRs. In this article, ABC is applied to a health clinic that recently implemented an EHR, and the clinic is found to be more productive after EHR implementation. This methodology can help health care administrators assess the impact of a stimulus investment on organizational performance.

A framework for assessing cost management system changes: the case of activity-based costing implementation at food industry

Directory of Open Access Journals (Sweden)

Tayebeh Faraji

2015-04-01

Full Text Available An opportunity to investigate the technical and organizational effect of management accounting system changes has appeared with companies' adoption of activity-based costing (ABC. This paper presents an empirical investigation to study the effects of ABC system for case study from food industry in Iran. From this case, the paper develops a framework for assessing ABC implementation and hypotheses about factors that influence implementation. The study detects five cost centers and for each cost center, it determines different cost drivers. The results of our survey has detected that implementation of ABC system not only helps precise allocation of overhead costs but also helps internal management companies for better planning and control of production, making better decisions for company's profits.

Reliability-oriented Design of a Cost-effective Active Capacitor

DEFF Research Database (Denmark)

Wang, Haoran; Wang, Huai

2017-01-01

This paper presents the reliability-oriented design of a two-terminal active capacitor proposed recently. The two-terminal active capacitor has the same level of convenience as a passive capacitor with reduced requirement of overall energy storage. In order to fully explore the potential...... of the proposed concept, a comprehensive design procedure is necessary to optimally sizing the key components of the active capacitor in terms of cost and reliability. Moreover, the inherent condition monitoring capability of the active capacitor is discussed by utilizing the existing feedback signals. A 500 W...

The roles of institutions in developing the professionalism of nuclear personnel

International Nuclear Information System (INIS)

Scott, C.K.

2005-01-01

The importance of professionalism in the construction and operation of nuclear power plants is reviewed. Given the role that a professional plays in business decisions, the institutions supporting the professionals in their competency and independence are important components of the industry. The paper discusses areas where the institutions can provide additional support including: standards of professional conduct, professional certification, development of standards, and professional exchanges. Improvements in these areas will improve the quality and productivity of the professionals. The benefit from the improvements is the business goals of safety, production and cost control are more readily achievable. (author)

Cost analysis for the implementation of a medication review with follow-up service in Spain.

Science.gov (United States)

Noain, Aranzazu; Garcia-Cardenas, Victoria; Gastelurrutia, Miguel Angel; Malet-Larrea, Amaia; Martinez-Martinez, Fernando; Sabater-Hernandez, Daniel; Benrimoj, Shalom I

2017-08-01

Background Medication review with follow-up (MRF) is a professional pharmacy service proven to be cost-effective. Its broader implementation is limited, mainly due to the lack of evidence-based implementation programs that include economic and financial analysis. Objective To analyse the costs and estimate the price of providing and implementing MRF. Setting Community pharmacy in Spain. Method Elderly patients using poly-pharmacy received a community pharmacist-led MRF for 6 months. The cost analysis was based on the time-driven activity based costing model and included the provider costs, initial investment costs and maintenance expenses. The service price was estimated using the labour costs, costs associated with service provision, potential number of patients receiving the service and mark-up. Main outcome measures Costs and potential price of MRF. Results A mean time of 404.4 (SD 232.2) was spent on service provision and was extrapolated to annual costs. Service provider cost per patient ranged from €196 (SD 90.5) to €310 (SD 164.4). The mean initial investment per pharmacy was €4594 and the mean annual maintenance costs €3,068. Largest items contributing to cost were initial staff training, continuing education and renting of the patient counselling area. The potential service price ranged from €237 to €628 per patient a year. Conclusion Time spent by the service provider accounted for 75-95% of the final cost, followed by initial investment costs and maintenance costs. Remuneration for professional pharmacy services provision must cover service costs and appropriate profit, allowing for their long-term sustainability.

Critical Thoughts About the Core Entrustable Professional Activities in Undergraduate Medical Education.

Science.gov (United States)

Krupat, Edward

2018-03-01

The Core Entrustable Professional Activities for Entering Residency (Core EPAs) have taken a strong hold on undergraduate medical education (UME). This Perspective questions their value added and considers the utility of the Core EPAs along two separate dimensions: (1) the ways they change the content and focus of the goals of UME; and (2) the extent to which entrustable professional activity (EPA)-based assessment conforms to basic principles of measurement theory as practiced in the social sciences. Concerning content and focus, the author asks whether the 13 Core EPAs frame UME too narrowly, putting competencies into the background and overlooking certain aspirational, but important and measurable, objectives of UME. The author also discusses the unevenness of EPAs in terms of their breadth and their developmental status as core activities. Regarding measurement and assessment, the author raises concerns that the EPA metric introduces layers of inference that may cause distortions and hinder accuracy and rater agreement. In addition, the use of weak anchors and multidimensional scales is also of concern. The author concludes with a proposal for reframing the Core EPAs and Accreditation Council for Graduate Medical Education competencies into broadly defined sets of behaviors, referred to as "Tasks of Medicine," and calls for the development of a systematic and longitudinal research agenda. The author asserts that "slowing down when you should" applies to medical education as well as patient care, and calls for a reevaluation of the Core EPAs before further commitment to them.

Challenges in Delivering Green Building Projects: Unearthing the Transaction Costs (TCs

Directory of Open Access Journals (Sweden)

Queena K. Qian

2015-03-01

Full Text Available Delivering green building (GB projects involve some activities that are atypical in comparison with conventional buildings. Such new activities are characterized by uncertainty, and they incur hidden costs that have not been expected nor are they readily appreciated among the stakeholders. This paper develops a typology and chronology to examine the new activities that are associated with transaction costs (TCs in the real estate development process (REDP of green building. Through in-depth interviews with representatives from the major developers in Hong Kong who have experiences in GB practice, this study aims to unearth TCs involved at the critical stages of the REDP. Apart from reconfirming the early project planning stage as the most critical in the consideration of TCs, the study results also identified “extra legal liability risk of the GB product” as the major concern for any GB developer in Hong Kong. The key additional activities that bring significant TCs in developing GB are identified and compared to their traditional counterparts. In turn, project managers not only have to pursue overall cost management whilst winning more business, but they also have to pay particular attention to sustainability in order to minimize hidden societal costs. The study also provides a reference for governments and professionals that will aid in forming policy as well as advance the practice of the GB market by optimizing the societal costs.

Balancing Costs and Patients' Health: Dental Students’ Perception of Economics in Dentistry

Directory of Open Access Journals (Sweden)

Cecilia Franzén

2015-08-01

Full Text Available One aim of higher education is to develop professional identities in students to equip them for future working life. Health professional students will work under financial pressures in a market-based environment, which can lead to conflicts with professional ethical values. This study explores how Swedish dental students perceive economic aspects of dentistry. The article is based on a study of undergraduate research projects. In the analysis of the projects, two themes were identified: (1 cost-effective organizing of dentistry and (2 costs and benefits of interventions. The students displayed socially responsible values by emphasizing the need for dentists to utilize resources effectively, which implies that professional education can support the development of the perception that economic values can be compatible with professional ethical values.Keywords: cost-effectiveness, ethics, healthcare, higher education, social responsibility 

Professional Values of RN-to-BSN Students in an Online Program.

Science.gov (United States)

Koomey, Cynthia L; Osteen, Kathryn; Gray, Jennifer

2015-01-01

Professional values are an important component of nursing education. This cross-sectional study assessed the professional values of 222 students in an online RN-to-BSN program. Higher scores were related to items reflecting direct patient care and accountability for nursing practice. Items focusing on nursing theory, cost of care, and professional nursing organization revealed lower scores.

Study of activity based costing implementation for palm oil production using value-added and non-value-added activity consideration in PT XYZ palm oil mill

Science.gov (United States)

Sembiring, M. T.; Wahyuni, D.; Sinaga, T. S.; Silaban, A.

2018-02-01

Cost allocation at manufacturing industry particularly in Palm Oil Mill still widely practiced based on estimation. It leads to cost distortion. Besides, processing time determined by company is not in accordance with actual processing time in work station. Hence, the purpose of this study is to eliminates non-value-added activities therefore processing time could be shortened and production cost could be reduced. Activity Based Costing Method is used in this research to calculate production cost with Value Added and Non-Value-Added Activities consideration. The result of this study is processing time decreasing for 35.75% at Weighting Bridge Station, 29.77% at Sorting Station, 5.05% at Loading Ramp Station, and 0.79% at Sterilizer Station. Cost of Manufactured for Crude Palm Oil are IDR 5.236,81/kg calculated by Traditional Method, IDR 4.583,37/kg calculated by Activity Based Costing Method before implementation of Activity Improvement and IDR 4.581,71/kg after implementation of Activity Improvement Meanwhile Cost of Manufactured for Palm Kernel are IDR 2.159,50/kg calculated by Traditional Method, IDR 4.584,63/kg calculated by Activity Based Costing Method before implementation of Activity Improvement and IDR 4.582,97/kg after implementation of Activity Improvement.

Aligning professional skills and active learning methods: an application for information and communications technology engineering

Science.gov (United States)

Llorens, Ariadna; Berbegal-Mirabent, Jasmina; Llinàs-Audet, Xavier

2017-07-01

Engineering education is facing new challenges to effectively provide the appropriate skills to future engineering professionals according to market demands. This study proposes a model based on active learning methods, which is expected to facilitate the acquisition of the professional skills most highly valued in the information and communications technology (ICT) market. The theoretical foundations of the study are based on the specific literature on active learning methodologies. The Delphi method is used to establish the fit between learning methods and generic skills required by the ICT sector. An innovative proposition is therefore presented that groups the required skills in relation to the teaching method that best develops them. The qualitative research suggests that a combination of project-based learning and the learning contract is sufficient to ensure a satisfactory skills level for this profile of engineers.

Cost of Dengue Vector Control Activities in Malaysia.

Science.gov (United States)

Packierisamy, P Raviwharmman; Ng, Chiu-Wan; Dahlui, Maznah; Inbaraj, Jonathan; Balan, Venugopalan K; Halasa, Yara A; Shepard, Donald S

2015-11-01

Dengue fever, an arbovirus disease transmitted by Aedes mosquitoes, has recently spread rapidly, especially in the tropical countries of the Americas and Asia-Pacific regions. It is endemic in Malaysia, with an annual average of 37,937 reported dengue cases from 2007 to 2012. This study measured the overall economic impact of dengue in Malaysia, and estimated the costs of dengue prevention. In 2010, Malaysia spent US$73.5 million or 0.03% of the country's GDP on its National Dengue Vector Control Program. This spending represented US$1,591 per reported dengue case and US$2.68 per capita population. Most (92.2%) of this spending occurred in districts, primarily for fogging. A previous paper estimated the annual cost of dengue illness in the country at US$102.2 million. Thus, the inclusion of preventive activities increases the substantial estimated cost of dengue to US$175.7 million, or 72% above illness costs alone. If innovative technologies for dengue vector control prove efficacious, and a dengue vaccine was introduced, substantial existing spending could be rechanneled to fund them. © The American Society of Tropical Medicine and Hygiene.

Goal conflict, goal facilitation, and health professionals' provision of physical activity advice in primary care: an exploratory prospective study.

Science.gov (United States)

Presseau, Justin; Francis, Jill J; Campbell, Neil C; Sniehotta, Falko F

2011-07-15

The theory of planned behaviour has well-evidenced utility in predicting health professional behaviour, but focuses on a single behaviour isolated from the numerous potentially conflicting and facilitating goal-directed behaviours performed alongside. Goal conflict and goal facilitation may influence whether health professionals engage in guideline-recommended behaviours, and may supplement the predictive power of the theory of planned behaviour. We hypothesised that goal facilitation and goal conflict contribute to predicting primary care health professionals' provision of physical activity advice to patients with hypertension, over and above predictors of behaviour from the theory of planned behaviour. Using a prospective predictive design, at baseline we invited a random sample of 606 primary care health professionals from all primary care practices in NHS Grampian and NHS Tayside (Scotland) to complete postal questionnaires. Goal facilitation and goal conflict were measured alongside theory of planned behaviour constructs at baseline. At follow-up six months later, participants self-reported the number of patients, out of those seen in the preceding two weeks, to whom they provided physical activity advice. Forty-four primary care physicians and nurses completed measures at both time points (7.3% response rate). Goal facilitation and goal conflict improved the prediction of behaviour, accounting for substantial additional variance (5.8% and 8.4%, respectively) in behaviour over and above intention and perceived behavioural control. Health professionals' provision of physical activity advice in primary care can be predicted by perceptions about how their conflicting and facilitating goal-directed behaviours help and hinder giving advice, over and above theory of planned behaviour constructs. Incorporating features of multiple goal pursuit into the theory of planned behaviour may help to better understand health professional behaviour.

Using technology to deliver cost-effective Continuing Professional Development (CPD

Directory of Open Access Journals (Sweden)

Kuldeep Singh

2015-01-01

Full Text Available The work is based on engineering the audio video contents of the didactic presentations at the Regional Symposium on Sleep Medicine delivered to the target audience at NAMSCON 2013. The audio was extracted and then synchronized with Power Points, re-synthesized as SCORM (Sharable Content Object Reference Model compliant packages and integrated with Moodle (Modular Object-Oriented Dynamic Learning Environment as Learning Management System (LMS. The preliminary evaluation results showed high satisfaction with the content, its short loading time and smooth playback. These attributes were demonstrated to be effective in enhancing learning. The Moodle as LMS also allows tracking the participants' progress, involving them in social groups and open discussion forum for further enriching the online content and also helps in statistical analysis through its inbuilt web analytics. The technology is not only flexible and economical but also an effective delivery method for Continuing Professional Development Programmes.Key words: Continuing Professional Development, Learning Management System

Acute mental health care according to recent mental health legislation Part II. Activity-based costing.

Science.gov (United States)

Janse van Rensburg, A B; Jassat, W

2011-03-01

This is the second of three reports on the follow-up review of mental health care at Helen Joseph Hospital (HJH). Objectives for the review were to provide realistic estimates of cost for unit activities and to establish a quality assurance cycle that may facilitate cost centre management. The study described and used activity-based costing (ABC) as an approach to analyse the recurrent cost of acute in-patient care for the financial year 2007-08. Fixed (e.g. goods and services, staff salaries) and variable recurrent costs (including laboratory' 'pharmacy') were calculated. Cost per day, per user and per diagnostic group was calculated. While the unit accounted for 4.6% of the hospital's total clinical activity (patient days), the cost of R8.12 million incurred represented only 2.4% of the total hospital expenditure (R341.36 million). Fixed costs constituted 90% of the total cost. For the total number of 520 users that stayed on average 15.4 days, the average cost was R1,023.00 per day and R15748.00 per user. Users with schizophrenia accounted for the most (35%) of the cost, while the care of users with dementia was the most expensive (R23,360.68 per user). Costing of the application of World Health Organization norms for acute care staffing for the unit, projected an average increase of 103% in recurrent costs (R5.1 million), with the bulk (a 267% increase) for nursing. In the absence of other guidelines, aligning clinical activity with the proportion of the hospital's total budget may be an approach to determine what amount should be afforded to acute mental health in-patient care activities in a general regional hospital such as HJH. Despite the potential benefits of ABC, its continued application will require time, infrastructure and staff investment to establish the capacity to maintain routine annual cost analyses for different cost centres.

Activity-based Management of Logistic Costs in a Manufacturing Company: A Case of Increased Visibility of Logistics Costs in a Slovenian Paper Manufacturing Company

OpenAIRE

Julijana Krajnc; Klavdij Logožar; Bojana Korošec

2012-01-01

Both the transparent reporting of logistics costs and the related accounting of their cost drivers present a significant factor for the successful management of material flows and the related logistics activities in production companies. These costs, which are mainly reported as part of overhead (indirect) costs in such companies, usually remain hidden or are not explicitly visible when the traditional method of accounting is applied. The aim of this research is to create a model of activity-...

Dentistry - a professional contained career in healthcare. A qualitative study of Vocational Dental Practitioners' professional expectations.

Science.gov (United States)

Gallagher, Jennifer E; Clarke, Wendy; Eaton, Kenneth A; Wilson, Nairn H F

2007-11-16

New graduates in the UK presently spend one year in training as Vocational Dental Practitioners (VDPs) in preparation for primary dental care. There is a growing recognition that the emerging workforce has very different professional expectations to those of earlier generations, with implications for the profession, patients and the performance of health systems. The objectives of this study were to investigate why VDPs' in England and Wales perceive they chose dentistry as a professional career; how they perceive their vision has changed and the implications for their professional career plans, both short- and longterm. Purposive sampling of schemes was undertaken to include urban, rural and metropolitan schemes, schemes in areas with and without dental schools and geographic coverage across England and Wales. All VDPs in these schemes were initiated to participate in this qualitative study using focus groups. A topic guide was utilised to standardise data collection. Informants' views were recorded on tape and in field notes. Data were transcribed and analysed using Framework Methodology. A total of 99 VDPs participated in the 10 focus groups. Their choice of dentistry as a professional career was motivated by multiple categories of influence: 'academic', 'healthcare', 'lifestyle', the influence of 'family', 'friends', 'careers advice' and 'work experience'. Consideration of the features of the 'professional job' appears to have been key to their choice of dentistry and the 'active rejection of medicine' as an alternative career.Entry into the profession was proving a challenging process for some but not all VDPs. Informants perceived that their vision had been moderated as a result of 'personal student debt', 'national workforce initiatives', 'limitations on clinical practice' and the 'cost of additional training'.Short term goals focused around 'recovery from the past' and 'preparation for the future'. Longterm goals covered the spectrum of opportunities within

IMPROVEMENT OF EDUCATIONAL COGNITIVE ACTIVITY STUDENTS IN THE PROFESSIONAL EDUCATIONAL ORGANIZATION ON THE BASIS OF VISUALIZATION TECHNOLOGY OF EDUCATIONAL INFORMATION

Directory of Open Access Journals (Sweden)

Liliya A. Kolmakova

2015-01-01

Full Text Available The aim of the study is to consider the problem of improving the quality of education in the professional educational organizations.Methods. The scientific and pedagogical analyses of the concepts forming a terminological field of a problem are used. The system, competence-based and personal approaches are used for development of models of cognitive visualization. Questioning of students was carried out to establish the level of development of their informative activity.Results. The constituent parts of the modern educational process and the need to create specific conditions for its implementation are identified and described. The author gives a generalized characteristic of visualization technology of educational information. The application of cognitive visualization models using information and communication technologies are proved. The results showing the evolution of motivational indicators of students’ activity before and after application of LSM and the «Metaplan» in the educational process are presented.Scientific novelty. The pedagogical conditions that allow using information and communication technologies as means of the trainees’ educational informative activity improvement in the professional educational organization are defined. Features of the directed application of methods of cognitive visualization of educational information, both for improvement of educational cognitive activity, and for formation of professional competences of students by profession «A chef, a confectioner» are noted.Practical importance. Use of methods of cognitive visualization in educational process on the example of studying of Chemistry and Biology in the professional educational organization is considered in details. The teaching package providing application of methods of cognitive visualization of educational information for the purpose of improvement of educational cognitive activity of students in the professional educational organization

Pragmatic and cost efficient D and D

Energy Technology Data Exchange (ETDEWEB)

Morris, M. [Nuclear Fuel Services, Erwin, TN (United States)

1998-03-01

A great deal of effort is expended by remediation professionals in the pursuit of new technologies to assist them in performing their tasks more efficiently. These individuals understand the cost savings associated with volume reduction and waste minimization and routinely incorporate these practices into their planning. However, the largest cost component on many D and D projects is labor. Increasing the efficiency of work force utilization is frequently the most overlooked technique that can be instituted and which can easily offer major cost savings. Granted, some D and D jobs require highly specialized tools and equipment which are quite expensive. Decreasing these costs is often not an option or will yield minimal results. Conversely, the increase in worker efficiency can usually decrease costs dramatically. During the performance of the Safe Shutdown Project at the Fernald Environmental Management Project (the Fernald site), a process improvement initiative was instituted in support of the development of the Ten Year Plan. Costs associated with the removal of hundreds of thousands of pounds of nuclear material from formerly utilized equipment piping, and ductwork in nuclear facilities at the Fernald site were analyzed. This analysis indicated that the labor component was large enough to merit further inspection. A new approach to the activities was instituted and the results were significant. A macroscopic overview of all work activities utilized work evolution control (sequencing), building segmentation, and efficient use of engineering controls to streamline the D and D process. Overall costs on the first facility were reduced by over 20%. The increased labor efficiency resulted in decreased Personal Protective Equipment costs for field personnel. This approach will be discussed in detail.

Pragmatic and cost efficient D and D

International Nuclear Information System (INIS)

Morris, M.

1998-03-01

A great deal of effort is expended by remediation professionals in the pursuit of new technologies to assist them in performing their tasks more efficiently. These individuals understand the cost savings associated with volume reduction and waste minimization and routinely incorporate these practices into their planning. However, the largest cost component on many D and D projects is labor. Increasing the efficiency of work force utilization is frequently the most overlooked technique that can be instituted and which can easily offer major cost savings. Granted, some D and D jobs require highly specialized tools and equipment which are quite expensive. Decreasing these costs is often not an option or will yield minimal results. Conversely, the increase in worker efficiency can usually decrease costs dramatically. During the performance of the Safe Shutdown Project at the Fernald Environmental Management Project (the Fernald site), a process improvement initiative was instituted in support of the development of the Ten Year Plan. Costs associated with the removal of hundreds of thousands of pounds of nuclear material from formerly utilized equipment piping, and ductwork in nuclear facilities at the Fernald site were analyzed. This analysis indicated that the labor component was large enough to merit further inspection. A new approach to the activities was instituted and the results were significant. A macroscopic overview of all work activities utilized work evolution control (sequencing), building segmentation, and efficient use of engineering controls to streamline the D and D process. Overall costs on the first facility were reduced by over 20%. The increased labor efficiency resulted in decreased Personal Protective Equipment costs for field personnel. This approach will be discussed in detail

Organization of Teacher’s Professional Activity in Conditions of Innovative Educational Environment

Directory of Open Access Journals (Sweden)

Liubov Kartashova

2016-05-01

Full Text Available The problem of organization of teacher’s professional activity in innovative educational environment is revealed in the article. The fundamental definitions of the concept of "innovative educational environment" in different aspects are determined. The analysis of researches of primary school teacher’s training in Ukraine and highly developed countries of the world is witnessed a number of contradictions that outlined necessity to generate the innovative (information educational environment. Effective organizational and methodical decision in formation of competitive teacher is the introduction subject "Methods of organization of teacher’s professional activity in conditions of innovative educational environment" to educational process of primary school teacher’s training. Its aim, objectives, information scope, requirements to level of mastering of content component, methods and forms of monitoring and evaluation of students’ competency have been revealed. The course is based on designed innovative IT-based (cloudy-oriented environment of pedagogical training of primary school teachers, and cloudy-oriented products are integrated in it, that will make the learning process interactive: OneNote, Skype, GoogleDisk, SkyDrive, teacher’s personal website, OneNote. The managing of students’ mastering process of pedagogical subjects is performed at lessons and using teacher’s electronic classroom

Comprehensive cost analysis of sentinel node biopsy in solid head and neck tumors using a time-driven activity-based costing approach.

Science.gov (United States)

Crott, Ralph; Lawson, Georges; Nollevaux, Marie-Cécile; Castiaux, Annick; Krug, Bruno

2016-09-01

Head and neck cancer (HNC) is predominantly a locoregional disease. Sentinel lymph node (SLN) biopsy offers a minimally invasive means of accurately staging the neck. Value in healthcare is determined by both outcomes and the costs associated with achieving them. Time-driven activity-based costing (TDABC) may offer more precise estimates of the true cost. Process maps were developed for nuclear medicine, operating room and pathology care phases. TDABC estimates the costs by combining information about the process with the unit cost of each resource used. Resource utilization is based on observation of care and staff interviews. Unit costs are calculated as a capacity cost rate, measured as a Euros/min (2014), for each resource consumed. Multiplying together the unit costs and resource quantities and summing across all resources used will produce the average cost for each phase of care. Three time equations with six different scenarios were modeled based on the type of camera, the number of SLN and the type of staining used. Total times for different SLN scenarios vary between 284 and 307 min, respectively, with a total cost between 2794 and 3541€. The unit costs vary between 788€/h for the intraoperative evaluation with a gamma-probe and 889€/h for a preoperative imaging with a SPECT/CT. The unit costs for the lymphadenectomy and the pathological examination are, respectively, 560 and 713€/h. A 10 % increase of time per individual activity generates only 1 % change in the total cost. TDABC evaluates the cost of SLN in HNC. The total costs across all phases which varied between 2761 and 3744€ per standard case.

Defining the Costs of Reusable Flexible Ureteroscope Reprocessing Using Time-Driven Activity-Based Costing.

Science.gov (United States)

Isaacson, Dylan; Ahmad, Tessnim; Metzler, Ian; Tzou, David T; Taguchi, Kazumi; Usawachintachit, Manint; Zetumer, Samuel; Sherer, Benjamin; Stoller, Marshall; Chi, Thomas

2017-10-01

Careful decontamination and sterilization of reusable flexible ureteroscopes used in ureterorenoscopy cases prevent the spread of infectious pathogens to patients and technicians. However, inefficient reprocessing and unavailability of ureteroscopes sent out for repair can contribute to expensive operating room (OR) delays. Time-driven activity-based costing (TDABC) was applied to describe the time and costs involved in reprocessing. Direct observation and timing were performed for all steps in reprocessing of reusable flexible ureteroscopes following operative procedures. Estimated times needed for each step by which damaged ureteroscopes identified during reprocessing are sent for repair were characterized through interviews with purchasing analyst staff. Process maps were created for reprocessing and repair detailing individual step times and their variances. Cost data for labor and disposables used were applied to calculate per minute and average step costs. Ten ureteroscopes were followed through reprocessing. Process mapping for ureteroscope reprocessing averaged 229.0 ± 74.4 minutes, whereas sending a ureteroscope for repair required an estimated 143 minutes per repair. Most steps demonstrated low variance between timed observations. Ureteroscope drying was the longest and highest variance step at 126.5 ± 55.7 minutes and was highly dependent on manual air flushing through the ureteroscope working channel and ureteroscope positioning in the drying cabinet. Total costs for reprocessing totaled $96.13 per episode, including the cost of labor and disposable items. Utilizing TDABC delineates the full spectrum of costs associated with ureteroscope reprocessing and identifies areas for process improvement to drive value-based care. At our institution, ureteroscope drying was one clearly identified target area. Implementing training in ureteroscope drying technique could save up to 2 hours per reprocessing event, potentially preventing expensive OR delays.

A system of activities for the professional orientation in the students of Soldadura

Directory of Open Access Journals (Sweden)

Jorge Pérez Prats

2016-03-01

Full Text Available In the article a problem is not approached solved by the Cuban education: the orientation toward the specialties of the Technical Education and Professional. In the same one it offers a system of activities that it has present the potentialities of the polytechnical school to strengthen the process, once the students enter it. The activities proposed with systemic character leaves of the students´ necessities to offer a solution in the specialty worker qualified in Welding that is studied in the polytechnical center Primero de Mayo, in Pinar de Rio.

The transformation process for palliative care professionals: The metamorphosis, a qualitative research study.

Science.gov (United States)

Mota Vargas, Rafael; Mahtani-Chugani, Vinita; Solano Pallero, María; Rivero Jiménez, Borja; Cabo Domínguez, Raquel; Robles Alonso, Vicente

2016-02-01

Palliative care professionals are exposed daily to high levels of suffering. This makes them particularly vulnerable to suffering from stress, which can lead to burnout and/or compassion fatigue. To analyse the professional trajectory of palliative care workers over time and the factors which influence this trajectory. A qualitative study was designed based on the Grounded Theory approach, using semi-structured individual interviews. Interviews were recorded audio-visually and transcribed verbatim for subsequent analysis using the procedure described by Miles and Huberman. This process was supported using ATLAS.ti 6 software. A total of 10 palliative care professionals from Extremadura (Spain) took part in the study. The analysis revealed a common trajectory followed by participants in their working lives: pre-palliative care/honeymoon/frustration/maturation. In addition, factors which influence this trajectory were identified. Details of the self-care strategies that these professionals have developed are described. The result of this process, which we have metaphorically termed 'metamorphosis', is the formation of a professional who can work satisfactorily within a palliative care context. During their professional activity, palliative care professionals go through a series of phases, depending on the relationship between the cost of caring and the satisfaction of caring, which can influence both the care provided to patients and families and their own personal circumstances. Being aware of this risk, and implementing self-care strategies, can protect professionals and enable them to conduct their work in an optimal manner. Reflecting on the experiences of these professionals could be useful for other health professionals. © The Author(s) 2015.

Activity-based costing as a method for assessing the economics of modularization

DEFF Research Database (Denmark)

Thyssen, Jesper; Israelsen, Poul; Jørgensen, Brian

2006-01-01

The paper accounts for an Activity-Based Costing (ABC) analysis supporting decision-making concerning product modularity. The ABC analysis carried out is communicated to decision-makers by telling how much higher the variable cost of the multi-purpose module can be compared to the average variable...... cost for the product-unique modules that it substitutes to break even in total cost. The analysis provides the platform for stating three general rules of cost efficiency of modularization, which in combination identify the highest profit potential of product modularization. Finally the analysis points...... to problems of using ABC in costing modularity, i.e. handling of R&D costs and identification of product profitability upon an enhanced modularization....

Activity-based Costing (ABC) and Activity-based Management(ABM)Implementation – Is This the Solution for Organizations to Gain Profitability?

OpenAIRE

Ildikó Réka CARDOS; Stefan PETE

2011-01-01

Adherents of ABC/ABM systems claimed traditional management accounting systems generated misleading costs in a contemporary, tumultuous, often changing business environment and implementing ABC/ABM would remedy this. That is why activity-based costing (ABC) and activity-based management (ABM) represents the symbol of improved competitiveness and efficiency in every organization.The purpose of this article – after analyzing the existing literature in the field – is to emphasize that new cost s...

44 CFR 208.37 - Reimbursement for equipment and supply costs incurred during Activation.

Science.gov (United States)

2010-10-01

... 44 Emergency Management and Assistance 1 2010-10-01 2010-10-01 false Reimbursement for equipment... SEARCH AND RESCUE RESPONSE SYSTEM Response Cooperative Agreements § 208.37 Reimbursement for equipment and supply costs incurred during Activation. (a) Allowable costs. DHS will reimburse costs incurred...

Costs, benefits and effectiveness of worksite physical activity counseling from the employer's perspective

NARCIS (Netherlands)

Proper, K.I.; Bruyne, M.C. de; Hildebrandt, V.H.; Beek, A.J. van der; Meerding, W.J.; Mechelen, W. van

2004-01-01

Objectives. This study evaluated the impact of worksite physical activity counseling using cost-benefit and cost-effectiveness analyses. Methods. Civil servants (N=299) were randomly assigned to an intervention (N=131) or control (N=168) group for 9 months. The intervention costs were compared with

ANALISIS PENGGUNAAN METODE ACTIVITY BASED COSTING (ABC DALAM MENENTUKAN SUMBANGAN PEMBINAAN PENDIDIKAN (SPP PADA POLITEKNIK HARAPAN BERSAMA

Directory of Open Access Journals (Sweden)

Ida Farida

2017-10-01

Full Text Available The purpose of this study to determine the calculation of education and tuition fee by using Activity Based Costing at the Polytechnic Harapan Bersama and compare the education and tuition fee by using Activity Based Costing before and after. Politeknik Harapan Bersama not have a special method to determine the cost of education. At the Polytechnic Joint expectations are two sources of income, namely Login or registration fees and donations Education Support (SPP to be paid each month. To determine the calculation of Education and tuition fee by using Activity Based Costing at the Polytechnic of Harapan Bersama. To determine the ratio of Education and tuition fee by using Activity Based Costing before and after. Data analysis method used is descriptive method. Descriptive analysis of the data is the processing of research data in order to make this data meaningful (meaningful. SPP of tariff calculation using Activity Based Costing known SPP tariff rate is Rp. 370 189; From the results of the SPP tariff calculation using the method of Activity Based Costing, when compared with the SPP tariff band is used by schools today are using the traditional method, for example Rp. 350,000; so that the difference in the amount Ro. 20 189 ;. Rate differences that occur due to charging of overhead on each product. Activity Based Costing has been able allocate cost to each activity.

Comparison of cost determination of both resource consumption accounting and time-driven activity-based costing systems in a healthcare setting.

Science.gov (United States)

Özyapıcı, Hasan; Tanış, Veyis Naci

2017-05-01

Objective The aim of the present study was to explore the differences between resource consumption accounting (RCA) and time-driven activity-based costing (TDABC) systems in determining the costs of services of a healthcare setting. Methods A case study was conducted to calculate the unit costs of open and laparoscopic gall bladder surgeries using TDABC and RCA. Results The RCA system assigns a higher cost both to open and laparoscopic gall bladder surgeries than TDABC. The total cost of unused capacity under the TDABC system is also double that in RCA. Conclusion Unlike TDABC, RCA calculates lower costs for unused capacities but higher costs for products or services in a healthcare setting in which fixed costs make up a high proportion of total costs. What is known about the topic? TDABC is a revision of the activity-based costing (ABC) system. RCA is also a new costing system that includes both the theoretical advantages of ABC and the practical advantages of German costing. However, little is known about the differences arising from application of TDABC and RCA. What does this paper add? There is no study comparing both TDABC and RCA in a single case study based on a real-world healthcare setting. Thus, the present study fills this gap in the literature and it is unique in the sense that it is the first case study comparing TDABC and RCA for open and laparoscopic gall bladder surgeries in a healthcare setting. What are the implications for practitioners? This study provides several interesting results for managers and cost accounting researchers. Thus, it will contribute to the spread of RCA studies in healthcare settings. It will also help the implementers of TDABC to revise data concerning the cost of unused capacity. In addition, by separating costs into fixed and variable, the paper will help managers to create a blended (combined) system that can improve both short- and long-term decisions.

Activity-Based Costing Application in an Urban Mass Transport Company

Directory of Open Access Journals (Sweden)

Popesko Boris

2011-12-01

Full Text Available The purpose of this paper is to provide a basic overview of the application of Activity-Based Costing in an urban mass transport company which operates land public transport via buses and trolleys within the city. The case study was conducted using the Activity-Based Methodology in order to calculate the true cost of individual operations and to measure the profitability of particular transport lines. The case study analysis showed the possible effects of the application of the Activity-Based Costing for an urban mass transport company as well as the limitations of using the ABC methodology in the service industry. With regards to the application of the ABC methodology, the primary limitation of the accuracy of the conclusions is the quality of the non-financial information which had to be gathered throughout the implementation process. A basic limitation of the accurate data acquisition is the nature of the fare system of the transport company which does not allow the identification of the route that is taken by an individual passenger. The study illustrates the technique of ABC in urban mass transport and provides a real company example of information outputs of the ABC system. The users indicated that, the ABC model is very useful for profitability reporting and profit management. Also, the paper shows specific application of the Activity-Based Methodology in conditions of urban mass transport companies with regional specifics.

[Are Interventions Promoting Physical Activity Cost-Effective? A Systematic Review of Reviews].

Science.gov (United States)

Rütten, Alfred; Abu-Omar, Karim; Burlacu, Ionut; Schätzlein, Valentin; Suhrcke, Marc

2017-03-01

On the basis of international published reviews, this systematic review aims to determine the health economic benefits of interventions promoting physical activity.This review of reviews is based on a systematic literature research in 10 databases (e. g. PubMed, Scopus, SPORTDiscus) supplemented by hand searches from January 2000 to October 2015. Publications were considered in the English or German language only. Results of identified reviews were derived.In total, 18 reviews were identified that could be attributed to interventions promoting physical activity (2 reviews focusing on population-based physical activity interventions, 10 reviews on individual-based and 6 reviews on both population-based and individual-based physical activity interventions). Results showed that population-based physical activity interventions are of great health economic potential if reaching a wider population at comparably low costs. Outstanding are political and environmental strategies, as well as interventions supporting behavioural change through information. The most comprehensive documentation for interventions promoting physical activity could be found for individual-based strategies (i. e. exercise advice or exercise programs). However, such programs are comparatively less cost-effective due to limited reach and higher utilization of resources.The present study provides an extensive review and analysis of the current international state of research regarding the health economic evaluation of interventions promoting physical activity. Results show favourable cost-effectiveness for interventions promoting physical activity, though significant differences in the effectiveness between various interventions were noticed. The greatest potential for cost-effectiveness can be seen in population-based interventions. At the same time, there is a need to acknowledge the limitations of the economic evidence in this field which are attributable to methodological challenges and

Professional performance in school

Directory of Open Access Journals (Sweden)

Rubio, J. F.

2012-01-01

Full Text Available Professional performance in education is now calling the attention of researcher due to its role in the professionalizing process intended to increase international education standards. In this article the term professional performance is examined from the two socio-historic traditional roles involved in training the individuals as a bio-psychic and social entity: teachers and executive. By means of scientific methods, the author gives the theoretical grounds connecting professional performance, learning and individual capacity of using them in solving problem at his labor position. The professional performance is regarded as a human value that stimulates the activity. By predicting educational alternatives, the paper portraits a model of professional performance in education, referring the necessary actions needed for achieving the goals of education. Searching and discussing such alternatives leads to reinterpret professional problems and to find out ways of improving educational standards.

Epidemiology and history of knee injury and its impact on activity limitation among football premier league professional referees.

Science.gov (United States)

Mahdavi Mohtasham, Hamid; Shahrbanian, Shahnaz; Khoshroo, Fatemeh

2018-01-01

The purpose of this study was to determine the epidemiology and history of knee injury and its impact on activity limitation among football premier league professional referees in Iran. This was a descriptive study. 59 Football Premier League professional referees participated in the study. The knee injury related information such as injury history and mechanism was recorded. Injury related symptoms and their impacts on the activity limitation, ability to perform activities of daily living as well participation in sports and recreational activities was obtained through the Knee Outcome Survey (KOS). The results indicated that 31 out of 59 participants reported the history of knee injury. In addition, 18.6%, 22.4% and 81% of the referees reported that they had been injured during the last 6 months of the last year, and at some point in their refereeing careers, respectively. Results further indicated that 48.8% of the injuries occurred in the non-dominant leg and they occurred more frequently during training sessions (52%). Furthermore, the value of KOS was 85 ± 13 for Activities of Daily Living subscale and 90 ± 9 for Sports and Recreational Activities subscale of the KOS. Knee injury was quite common among the Football Premier League professional referees. It was also indicated that the injuries occurred mainly due to insufficient physical fitness. Therefore, it is suggested that football referees undergo the proper warm-up program to avoid knee injury.

Activity-based Costing (ABC and Activity-based Management(ABMImplementation – Is This the Solution for Organizations to Gain Profitability?

Directory of Open Access Journals (Sweden)

Ildikó Réka CARDOS

2011-06-01

Full Text Available Adherents of ABC/ABM systems claimed traditional management accounting systems generated misleading costs in a contemporary, tumultuous, often changing business environment and implementing ABC/ABM would remedy this. That is why activity-based costing (ABC and activity-based management (ABM represents the symbol of improved competitiveness and efficiency in every organization.The purpose of this article – after analyzing the existing literature in the field – is to emphasize that new cost systems such as ABC and ABM could be a strong couple that assures competitiveness and efficiency for each company. Another objective is to present that, besides its disadvantages, firms implement the ABC/ABM system because it permits better tracing of costs to objects, superior allocation of overheads to cost objects, financial and non-financial analysis and measures useful to managers and management accountants in the decision-making process.

Effective professional networking.

Science.gov (United States)

Goolsby, Mary Jo; Knestrick, Joyce M

2017-08-01

The reasons for nurse practitioners to develop a professional network are boundless and are likely to change over time. Networking opens doors and creates relationships that support new opportunities, personal development, collaborative research, policy activism, evidence-based practice, and more. Successful professional networking involves shared, mutually beneficial interactions between individuals and/or individuals and groups, regardless of whether it occurs face to face or electronically. This article combines nuggets from the literature with guidance based on the authors' combined experience in networking activities at the local, national, and international levels. ©2017 American Association of Nurse Practitioners.

Leisure-time physical activity and direct cost of short-term sickness absence among Finnish municipal employees.

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Tolonen, Anu; Rahkonen, Ossi; Lahti, Jouni

2017-03-04

We aimed to examine the direct costs of short-term (1-14 days) sickness absence and the effect of employees' physical activity on the costs. The Finnish Helsinki Health Study survey (2007) was used in the analysis (n = 3,935). Physical activity was classified into inactive, moderately active, and vigorously active. Sickness absence (3 years follow-up) and salary data were derived from the employer's registers. On average, an employee was absent 6 days a year due to short-term sickness absence, with a production loss of 2,350 EUR during the 3 years. The vigorously active had less sickness absence than those less active. The direct cost of sickness absence of a vigorously active employee was 404 EUR less than that of an inactive employee. Promoting physical activity among employees may decrease direct cost of short-term sickness absence.

Goal conflict, goal facilitation, and health professionals' provision of physical activity advice in primary care: An exploratory prospective study

Directory of Open Access Journals (Sweden)

Campbell Neil C

2011-07-01

Full Text Available Abstract Background The theory of planned behaviour has well-evidenced utility in predicting health professional behaviour, but focuses on a single behaviour isolated from the numerous potentially conflicting and facilitating goal-directed behaviours performed alongside. Goal conflict and goal facilitation may influence whether health professionals engage in guideline-recommended behaviours, and may supplement the predictive power of the theory of planned behaviour. We hypothesised that goal facilitation and goal conflict contribute to predicting primary care health professionals' provision of physical activity advice to patients with hypertension, over and above predictors of behaviour from the theory of planned behaviour. Methods Using a prospective predictive design, at baseline we invited a random sample of 606 primary care health professionals from all primary care practices in NHS Grampian and NHS Tayside (Scotland to complete postal questionnaires. Goal facilitation and goal conflict were measured alongside theory of planned behaviour constructs at baseline. At follow-up six months later, participants self-reported the number of patients, out of those seen in the preceding two weeks, to whom they provided physical activity advice. Results Forty-four primary care physicians and nurses completed measures at both time points (7.3% response rate. Goal facilitation and goal conflict improved the prediction of behaviour, accounting for substantial additional variance (5.8% and 8.4%, respectively in behaviour over and above intention and perceived behavioural control. Conclusions Health professionals' provision of physical activity advice in primary care can be predicted by perceptions about how their conflicting and facilitating goal-directed behaviours help and hinder giving advice, over and above theory of planned behaviour constructs. Incorporating features of multiple goal pursuit into the theory of planned behaviour may help to better

Cost Behavior

DEFF Research Database (Denmark)

Hoffmann, Kira

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

Influence of transaction costs on controlling activity of territorial taxation bodies

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Natalya A. Bondareva

2016-01-01

Full Text Available Objective to disclose and justify transaction costs of controlling activities of the territorial taxation bodies and their impact on tax control under the need for effective functioning and optimal decision making with a view of reducing the state expenditures on tax control. Methods general scientific synthesis deduction induction generalization testing interviewing observation forecasting scientific abstraction statistical analysis logic and methods of grouping and classification expert assessment. Results the analysis and grouping of transaction costs of controlling activities of the territorial taxation bodies have been carried out. It was found that the most time and resource consuming are onsite tax inspections. The factors that have a significant impact on the efficiency of tax control were revealed. It is proved that the release of material and time resources contributes to the transformation of the tax bodies. Scientific novelty the main problem of implementation of the onsite tax control is its costs. The existing studies do not give a systematic list of tax control costs of the territorial tax bodies in general and transaction costs of tax control in particular. The author shows that the reduction of transaction costs as factors of influence on the tax control will free up the working time of the inspectors and will bring economic benefits and also will allow to consolidate territorial tax bodies and change the status of a tax inspector. Practical significance reducing the cost of tax control is becoming increasingly important in terms of saving financial resources of the state.

Communicating with Professionals

Medline Plus

Full Text Available ... to your doctor, nurse, pharmacist, dietitian, physical therapist, exercise physiologist or other healthcare professionals. Find a list ... Plan - Be Safe While Being Active - Stretching & Flexibility Exercises - Strength & Balance Exercises - Problems & Solutions for Being Active - ...

Radio frequency identification and time-driven activity based costing:RFID-TDABC application in warehousing

OpenAIRE

Bahr, Witold; Price, Brian J

2016-01-01

Purpose: This paper extends the use of Radio Frequency Identification (RFID) data for accounting of warehouse costs and services. Time Driven Activity Based Costing (TDABC) methodology is enhanced with the real-time collected RFID data about duration of warehouse activities. This allows warehouse managers to have accurate and instant calculations of costs. The RFID enhanced TDABC (RFID-TDABC) is proposed as a novel application of the RFID technology. Research Approach: Application of RFID-TDA...

FUTURE SHIP ENGINEERS’ TRAINING BY MEANS OF PROFESSIONALLY ORIENTED DISCIPLINES

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Уляна Ляшенко

2015-12-01

Full Text Available The article represents the problem of future ship engineers’ training by means of professionally oriented disciplines. This paper focuses on the effectiveness of future specialists’ training in case of implementation the author’s methods in the educational process of teaching (based on competence, person-oriented, module-rating, technological, activity, communicative approaches in accordance with cognitive-enriching, reproductive-activity and professional-creative stages. Leading principles of teaching(scientific approach, systematic and sequence approach, accessibility, conscious approach and activity, connection with life, individual approach and corresponding pedagogical conditions (implementation of holistic integrated approach while teaching professionally oriented disciplines; positive motivation of cadets’ professional interest through the contents, forms and means of educational activity of marine engineers’ professional training are defined; functioning mechanisms of interdisciplinary integration in the process of studying professionally oriented disciplines are disclosed. The author of the article grounds the purposefulness of implementation of the mentioned author’s methods in educational process as it will make the process of ship engineers’ professional training more effective and will allow to use the acquired professional knowledge and in the future professional activity.

Learning the ABCs: Activity based costing in waste operations

International Nuclear Information System (INIS)

Zocher, Marc A.

1992-01-01

The United States Department of Energy (DOE) is facing a challenging new national role based on current world events, changing public perception and awareness, and a legacy of wastes generated in the past. Clearly, the DOE must put mechanisms in place to comply with environmental rules, regulations, and good management practices so that public health risk is minimized while programmatic costs are controlled. DOE has begun this process and has developed a Five-Year Plan to describe the activities necessary to comply with both cleanup, or environmental restoration, and waste management of existing waste streams. The focus of this paper is how to best manage the treatment, storage, disposal, and transportation of waste throughout the DOE weapons complex by using Activity Based Costing (ABC) to both plan and control expenditures in DOE Waste Management (WM). The basics of ABC, along with an example, will be detailed. (author)

Dentistry – a professional contained career in healthcare. A qualitative study of Vocational Dental Practitioners' professional expectations

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Eaton Kenneth A

2007-11-01

Full Text Available Abstract Background New graduates in the UK presently spend one year in training as Vocational Dental Practitioners (VDPs in preparation for primary dental care. There is a growing recognition that the emerging workforce has very different professional expectations to those of earlier generations, with implications for the profession, patients and the performance of health systems. The objectives of this study were to investigate why VDPs' in England and Wales perceive they chose dentistry as a professional career; how they perceive their vision has changed and the implications for their professional career plans, both short- and longterm. Methods Purposive sampling of schemes was undertaken to include urban, rural and metropolitan schemes, schemes in areas with and without dental schools and geographic coverage across England and Wales. All VDPs in these schemes were initiated to participate in this qualitative study using focus groups. A topic guide was utilised to standardise data collection. Informants' views were recorded on tape and in field notes. Data were transcribed and analysed using Framework Methodology. Results A total of 99 VDPs participated in the 10 focus groups. Their choice of dentistry as a professional career was motivated by multiple categories of influence: 'academic', 'healthcare', 'lifestyle', the influence of 'family', 'friends', 'careers advice' and 'work experience'. Consideration of the features of the 'professional job' appears to have been key to their choice of dentistry and the 'active rejection of medicine' as an alternative career. Entry into the profession was proving a challenging process for some but not all VDPs. Informants perceived that their vision had been moderated as a result of 'personal student debt', 'national workforce initiatives', 'limitations on clinical practice' and the 'cost of additional training'. Short term goals focused around 'recovery from the past' and 'preparation for the future

Professional development

International Nuclear Information System (INIS)

McAndrew-Benavidas, E.

2007-01-01

This presentation outlines the functions of the North American Young Generation in Nuclear. Activities of the organization include professional development, recruiting, retention, public outreach, leadership, networking, workforce issues, mentoring and communications

The costs associated with adverse event procedures for an international HIV clinical trial determined by activity-based costing.

Science.gov (United States)

Chou, Victoria B; Omer, Saad B; Hussain, Hamidah; Mugasha, Christine; Musisi, Maria; Mmiro, Francis; Musoke, Philippa; Jackson, J Brooks; Guay, Laura A

2007-12-01

To determine costs for adverse event (AE) procedures for a large HIV perinatal trial by analyzing actual resource consumption using activity-based costing (ABC) in an international research setting. The AE system for an ongoing clinical trial in Uganda was evaluated using ABC techniques to determine costs from the perspective of the study. Resources were organized into cost categories (eg, personnel, patient care expenses, laboratory testing, equipment). Cost drivers were quantified, and unit cost per AE was calculated. A subset of time and motion studies was performed prospectively to observe clinic personnel time required for AE identification. In 18 months, there were 9028 AEs, with 970 (11%) reported as serious adverse events. Unit cost per AE was $101.97. Overall, AE-related costs represented 32% ($920,581 of $2,834,692) of all study expenses. Personnel ($79.30) and patient care ($11.96) contributed the greatest proportion of component costs. Reported AEs were predominantly nonserious (mild or moderate severity) and unrelated to study drug(s) delivery. Intensive identification and management of AEs to conduct clinical trials ethically and protect human subjects require expenditure of substantial human and financial resources. Better understanding of these resource requirements should improve planning and funding of international HIV-related clinical trials.

Value based care and bundled payments: Anesthesia care costs for outpatient oncology surgery using time-driven activity-based costing.

Science.gov (United States)

French, Katy E; Guzman, Alexis B; Rubio, Augustin C; Frenzel, John C; Feeley, Thomas W

2016-09-01

With the movement towards bundled payments, stakeholders should know the true cost of the care they deliver. Time-driven activity-based costing (TDABC) can be used to estimate costs for each episode of care. In this analysis, TDABC is used to both estimate the costs of anesthesia care and identify the primary drivers of those costs of 11 common oncologic outpatient surgical procedures. Personnel cost were calculated by determining the hourly cost of each provider and the associated process time of the 11 surgical procedures. Using the anesthesia record, drugs, supplies and equipment costs were identified and calculated. The current staffing model was used to determine baseline personnel costs for each procedure. Using the costs identified through TDABC analysis, the effect of different staffing ratios on anesthesia costs could be predicted. Costs for each of the procedures were determined. Process time and costs are linearly related. Personnel represented 79% of overall cost while drugs, supplies and equipment represented the remaining 21%. Changing staffing ratios shows potential savings between 13% and 28% across the 11 procedures. TDABC can be used to estimate the costs of anesthesia care. This costing information is critical to assessing the anesthesiology component in a bundled payment. It can also be used to identify areas of cost savings and model costs of anesthesia care. CRNA to anesthesiologist staffing ratios profoundly influence the cost of care. This methodology could be applied to other medical specialties to help determine costs in the setting of bundled payments. Copyright © 2015 Elsevier Inc. All rights reserved.