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Sample records for professional activity costs

  1. Direct cost of monitoring conventional hemodialysis conducted by nursing professionals

    OpenAIRE

    Lima, Antônio Fernandes Costa

    2017-01-01

    ABSTRACT Objective: to analyze the mean direct cost of conventional hemodialysis monitored by nursing professionals in three public teaching and research hospitals in the state of São Paulo, Brazil. Method: this was a quantitative, explorative and descriptive investigation, based on a multiple case study approach. The mean direct cost was calculated by multiplying (clocked) time spent per procedure by the unit cost of direct labor. Values were calculated in Brazilian real (BRL). Results: H...

  2. Direct cost of monitoring conventional hemodialysis conducted by nursing professionals.

    Science.gov (United States)

    Lima, Antônio Fernandes Costa

    2017-04-01

    to analyze the mean direct cost of conventional hemodialysis monitored by nursing professionals in three public teaching and research hospitals in the state of São Paulo, Brazil. this was a quantitative, explorative and descriptive investigation, based on a multiple case study approach. The mean direct cost was calculated by multiplying (clocked) time spent per procedure by the unit cost of direct labor. Values were calculated in Brazilian real (BRL). Hospital C presented the highest mean direct cost (BRL 184.52), 5.23 times greater than the value for Hospital A (BRL 35.29) and 3.91 times greater than Hospital B (BRL 47.22). the costing method used in this study can be reproduced at other dialysis centers to inform strategies aimed at efficient allocation of necessary human resources to successfully monitor conventional hemodialysis.

  3. Direct cost of monitoring conventional hemodialysis conducted by nursing professionals

    Directory of Open Access Journals (Sweden)

    Antônio Fernandes Costa Lima

    Full Text Available ABSTRACT Objective: to analyze the mean direct cost of conventional hemodialysis monitored by nursing professionals in three public teaching and research hospitals in the state of São Paulo, Brazil. Method: this was a quantitative, explorative and descriptive investigation, based on a multiple case study approach. The mean direct cost was calculated by multiplying (clocked time spent per procedure by the unit cost of direct labor. Values were calculated in Brazilian real (BRL. Results: Hospital C presented the highest mean direct cost (BRL 184.52, 5.23 times greater than the value for Hospital A (BRL 35.29 and 3.91 times greater than Hospital B (BRL 47.22. Conclusion: the costing method used in this study can be reproduced at other dialysis centers to inform strategies aimed at efficient allocation of necessary human resources to successfully monitor conventional hemodialysis.

  4. Resources of educator’s professional activity

    OpenAIRE

    Mukasheva N.Sh.; Dolinin E.V.

    2016-01-01

    the article deals with the idea of resource dependencies on the professional activity of teacher psychological prevention and stress tolerance as a personal quality of resistance to stress. the phenomenon of teacher profession, internal and external resources of professional work, levels, scientific and methodological recommendations are characterized.

  5. Resources of educator’s professional activity

    Directory of Open Access Journals (Sweden)

    Mukasheva N.Sh.

    2016-12-01

    Full Text Available the article deals with the idea of resource dependencies on the professional activity of teacher psychological prevention and stress tolerance as a personal quality of resistance to stress. the phenomenon of teacher profession, internal and external resources of professional work, levels, scientific and methodological recommendations are characterized.

  6. An evolving perspective on physical activity counselling by medical professionals.

    Science.gov (United States)

    McPhail, Steven; Schippers, Mandy

    2012-04-23

    Physical inactivity is a modifiable risk factor for many chronic conditions and a leading cause of premature mortality. An increasing proportion of adults worldwide are not engaging in a level of physical activity sufficient to prevent or alleviate these adverse effects. Medical professionals have been identified as potentially powerful sources of influence for those who do not meet minimum physical activity guidelines. Health professionals are respected and expected sources of advice and they reach a large and relevant proportion of the population. Despite this potential, health professionals are not routinely practicing physical activity promotion. Medical professionals experience several known barriers to physical activity promotion including lack of time and lack of perceived efficacy in changing physical activity behaviour in patients. Furthermore, evidence for effective physical activity promotion by medical professionals is inconclusive. To address these problems, new approaches to physical activity promotion are being proposed. These include collaborating with community based physical activity behaviour change interventions, preparing patients for effective brief counselling during a consultation with the medical professional, and use of interactive behaviour change technology. It is important that we recognise the latent risk of physical inactivity among patients presenting in clinical settings. Preparation for improving patient physical activity behaviours should commence before the consultation and may include physical activity screening. Medical professionals should also identify suitable community interventions to which they can refer physically inactive patients. Outsourcing the majority of a comprehensive physical activity intervention to community based interventions will reduce the required clinical consultation time for addressing the issue with each patient. Priorities for future research include investigating ways to promote successful referrals

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

    Science.gov (United States)

    Chan, Y C

    1993-01-01

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

  8. 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.

  9. SOCIO-PSYCHOLOGICAL ADAPTATION TO PROFESSIONAL ACTIVITY

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    V. Ivanov

    2016-01-01

    Full Text Available The article analyzes the factors of successful adaptation of employees to professional work in the new environment. Under the new conditions of professional development and employee having professional experience and young professional may encounter, with the presentation not only new professional requirements and tasks, but also new working conditions, the system of building relationships in the team, discovering with some discrepancies between obtained them in the learning process theoretical knowledge and skills available to the real practice of professional activities. At the level of interpersonal relations of the process of social cognition, is account of the special knowledge of the process of social facilities and construction of social reality, such an important parameter defi nes as "emotional intelligence" – construct is proposed for study in 1990 by American psychologists Peter Salovey and John Mayer. Initially, the concept of "emotional intelligence" was linked to the notion of social intelligence. The effectiveness of social and psychological adaptation to the professional activity can be enhanced through the development of emotional intelligence. Implementation of the basic functions of emotional intelligence improves communication efficiency, optimization of interpersonal relationships, social and psychological adaptation of personality.

  10. Design professional activity analysis in design management

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    Claudia de Souza Libanio

    2013-08-01

    Full Text Available Design use perception, as an essential element for achieving competitive advantage, also suggests the need to manage the design activities in companies. However, a few is discussed about the activity of these design professionals who participate in this process, their roles, functions and competencies, including  their connections to a company and other involved sectors. This article aims to analyze, during the design management processes, the work relations of design professionals connected to organizations both internal and externally, in order to comprehend the structure and intervenient factors on the activity of these professionals, as well as the interactions with their main coworkers. The methodology was exploratory and qualitative, using in-depth interviews with three design professionals. Subsequently, the responses were analyzed allowing the comparison of these obtained data to the theoretical bases researched. Through this case study, it was possible to realize the aspects and the structure of the design professional activity, connected intern and externally to organizations, as well as its relations with the main coworkers.

  11. 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.

  12. 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

  13. SELF-REGULATORY ABILITIES IN PROFESSIONAL ACTIVITY

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    G V Ozhiganova

    2016-12-01

    Full Text Available The self-regulation is considered by the author as a general ability of the person. The levels of self-regulation relating to any professional activity, and corresponding to these levels self-regulatory capacities are distinguished: 1 psychophysiological - the ability for self-regulation of emotional and psycho- physiological states; 2 socio-psychological - the ability for self-regulation in the process of social interaction; 3 psychological (the ability to regulate activities; the capacity for personal self-control;spiritual - the highest capacity for self-regulation due to the higher values and meanings of existence. Self-regulation at the highest spiritual level is considered in this research in connection with the actualization of higher self-regulatory capacities, leading to self-realization of the person including professional activity. Processes, levels, components of self-regulation, associated with different conditions of professional activities (for example, in extreme situations, as well as with different types of professions (teachers, sales managers, etc. are described. A particular attention is given to self- regulation in the teaching activities: levels, techniques of teachers’ self-regulatory skills are presented; the importance of teachers’ personal self-regulation is emphasized, because it determines self-development, self-improvement and self-fulfillment in their chosen profession, and is associated with the manifestation of higher self-regulatory capacities. It is noted that in the process of professional activities different levels and types of self-regulation are demanded. The self-regulation in professional activities is carried out due to various self-regulatory capabilities - from simple to complex, including the highest.

  14. ["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.

  15. 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)

  16. 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…

  17. 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.

  18. An evolving perspective on physical activity counselling by medical professionals

    Directory of Open Access Journals (Sweden)

    McPhail Steven

    2012-04-01

    Full Text Available Abstract Background Physical inactivity is a modifiable risk factor for many chronic conditions and a leading cause of premature mortality. An increasing proportion of adults worldwide are not engaging in a level of physical activity sufficient to prevent or alleviate these adverse effects. Medical professionals have been identified as potentially powerful sources of influence for those who do not meet minimum physical activity guidelines. Health professionals are respected and expected sources of advice and they reach a large and relevant proportion of the population. Despite this potential, health professionals are not routinely practicing physical activity promotion. Discussion Medical professionals experience several known barriers to physical activity promotion including lack of time and lack of perceived efficacy in changing physical activity behaviour in patients. Furthermore, evidence for effective physical activity promotion by medical professionals is inconclusive. To address these problems, new approaches to physical activity promotion are being proposed. These include collaborating with community based physical activity behaviour change interventions, preparing patients for effective brief counselling during a consultation with the medical professional, and use of interactive behaviour change technology. Summary It is important that we recognise the latent risk of physical inactivity among patients presenting in clinical settings. Preparation for improving patient physical activity behaviours should commence before the consultation and may include physical activity screening. Medical professionals should also identify suitable community interventions to which they can refer physically inactive patients. Outsourcing the majority of a comprehensive physical activity intervention to community based interventions will reduce the required clinical consultation time for addressing the issue with each patient. Priorities for future research

  19. Professional activity of people with epilepsy

    Directory of Open Access Journals (Sweden)

    Anna Staniszewska

    2015-07-01

    Full Text Available Background: The aim of the study was to determine the occupational activity of epileptic patients. Particular attention was paid to employment of people with epilepsy, the way the workplace is informed about the disease, impact of education on employment opportunities and the relationship between clinical type of epilepsy and professional activity. Material and Methods: Patients were recruited from the neurological outpatient clinic in Warszawa and asked to fill in a customized questionnaire, containing questions on their socio-demographic, clinical and employment status. Results: The study included 197 adult patients with epilepsy (64 professionally active and 133 inactive. As many as 47.7% of respondents declared that the disease impeded their employment, and 77.2% admitted that the occurrence of seizure at work had negatively affected their comfort. As many as 42.2% professionally active respondents had revealed the disease at work. There was a statistically significant difference between individuals with primarily generalized seizures and those with partial and secondarily generalized seizures (30.61% vs. 2.63%, p 0.05. Neither current work status had impact on opinions about difficulties in finding a job (p > 0.05. Conclusions: Epilepsy is a great obstacle to finding and maintaining employment. Less than 1/2 of patients inform the workplace about their illness, mainly due to previous negative experiences. Since education significantly enables the employment, programs aimed at promoting vocational activation of patients should facilitate access to learning. Med Pr 2015;66(3:343–350

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

    Science.gov (United States)

    Turk, Frederick J.

    1993-01-01

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

  1. [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.

  2. [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.

  3. A primer on entrustable professional activities

    Directory of Open Access Journals (Sweden)

    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.

  4. 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 ...

  5. 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.

  6. Breast cancer surgery effect over professional activities

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    Mirella Dias

    2017-06-01

    Full Text Available Introduction: Breast cancer is responsible for 25% of all cancers and is the most prevalent in the female population. Due to treatment advances and early diagnoses, survival rates have improved, however this condition impacts work absenteeism due to the productive age of these women. The main factors responsible for work absenteeism are physical complications due to surgical treatment. Objective: The aim of this study is to investigate the effects of surgical breast cancer treatments on occupation, to characterize the degree of work absenteeism and to investigate the type of relation between surgical technique and absenteeism’s main causes. Method: Cross-sectional study with 74 women diagnosed with breast cancer. A semi-structured interview was used to collect information regarding surgical and clinical aspects, sociodemographic data, work behavior and physical therapy treatments. The data was organized on Microsoft Excel and analyzed by frequency and chi-squared test. The significance level considered was p ≤ 0.05. Results: Breast cancer was most common on the left side (51%, Madden modified radical mastectomy was the most common (50% and lymph node resection was present in 93.2% of cases. The most frequent post-surgery complications were pain, problems with scarring, sensitivity alterations, ROM limitation, lymphedema and seroma. Only 58% of women were treated with physical therapy and 60% withdrew from professional activities, 23% abandoned work, 26% changed their work role and 14% retired due to the disease. Conclusion: The present study suggests the existence of a direct relation between treatment and work absenteeism.

  7. 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…

  8. Activity based costing the performance breakthrough

    CERN Document Server

    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.

  9. 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

  10. Professional activity. How is family physicians' work time changing?

    Science.gov (United States)

    Woodward, C A; Ferrier, B; Cohen, M; Brown, J

    2001-07-01

    To examine hours worked professionally, work preferences, and changes in both of these and their correlates. Repeated surveys done in 1993 and 1999. Ontario family practices. Cohort of physicians certified in family medicine between 1989 and 1991 after family medicine residency who were surveyed in 1993 when they resided in Ontario. Self-reported hours spent weekly on professional activities, desired hours of professional work, and balance between work and other activities. Fifty-three percent (293) of 553 physicians responded to the 1999 survey; 91% had remained family physicians; 85% of these had participated in the 1993 survey. The difference between the hours that family physicians preferred to work professionally and their actual hours of work had increased since 1993. Childless physicians, women physicians with preschool children, and women physicians married to other physicians worked fewer hours professionally than other physicians in 1999. Female physicians and physicians without children worked closer to their preferred hours than other physicians. Reporting a preference to work fewer hours professionally in 1993 was linked with a reduction in professional activities by 1999. Greater attention should be paid in physician resource planning to the family life cycle of female physicians. Lifestyle changes could lead to a reduction in professional activity among these physicians.

  11. 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.

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

    Science.gov (United States)

    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…

  13. 44 CFR 353.5 - Average cost per FEMA professional staff-hour.

    Science.gov (United States)

    2010-10-01

    ... 44 Emergency Management and Assistance 1 2010-10-01 2010-10-01 false Average cost per FEMA professional staff-hour. 353.5 Section 353.5 Emergency Management and Assistance FEDERAL EMERGENCY MANAGEMENT... of exercise objectives and scenarios, pre-exercise logistics, exercise conduct and participation...

  14. 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.

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

    Directory of Open Access Journals (Sweden)

    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.

  16. Competence-based approaches to professional training and activities

    International Nuclear Information System (INIS)

    Ryzhov, S.B.; Shcheglov, V.A.; Savenkov, A.M.; Puzanova, O.V.

    2010-01-01

    The authors say that the personnel training system for the nuclear industry must represent a successive transition from one activity to another: from purely training activities to professional training activities to purely professional activities. Components of knowledge management include storage, transfer and efficiency of knowledge use. The competence of a specialist is determined by a combination of cognitive, functional and value and ethics components. In order to assure that the internship program is clearly structured, it must be comprised of a set of training modules. The examples of probation training modules for scientific and design organizations are given. Problems of assessing the quality of training of young specialists and building general professional competence are also discussed [ru

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

    Directory of Open Access Journals (Sweden)

    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.

  18. 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...

  19. 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..)

  20. 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...

  1. 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.

  2. 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)

  3. 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..)

  4. Effects of a preceptorship programme on turnover rate, cost, quality and professional development.

    Science.gov (United States)

    Lee, Tso-Ying; Tzeng, Wen-Chii; Lin, Chia-Huei; Yeh, Mei-Ling

    2009-04-01

    The purpose of the present study was to design a preceptorship programme and to evaluate its effects on turnover rate, turnover cost, quality of care and professional development. A high turnover rate of nurses is a common global problem. How to improve nurses' willingness to stay in their jobs and reduce the high turnover rate has become a focus. Well-designed preceptorship programmes could possibly decrease turnover rates and improve professional development. A quasi-experimental research design was used. First, a preceptorship programme was designed to establish the role and responsibilities of preceptors in instructing new nurses. Second, a quasi-experimental design was used to evaluate the preceptorship programme. Data on new nurses' turnover rate, turnover cost, quality of nursing care, satisfaction of preceptor's teaching and preceptor's perception were measured. After conducting the preceptorship programme, the turnover rate was 46.5% less than the previous year. The turnover cost was decreased by US$186,102. Additionally, medication error rates made by new nurses dropped from 50-0% and incident rates of adverse events and falls decreased. All new nurses were satisfied with preceptor guidance. The preceptorship programme effectively lowered the turnover rate of new nurses, reduced turnover costs and enhanced the quality of nursing care, especially by reducing medication error incidents. Positive feedback about the programme was received from new nurses. Study findings may offer healthcare administrators another option for retaining new nurses, controlling costs, improving quality and fostering professional development. In addition, incentives and effective support from the organisation must be considered when preceptors perform preceptorship responsibilities.

  5. 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.

  6. [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.

  7. Activity based costing model for inventory valuation

    Directory of Open Access Journals (Sweden)

    Vineet Chouhan

    2017-03-01

    Full Text Available Activity-Based-Model (ABC is used for the purpose of significant improvement for overhead accounting systems by providing the best information required for managerial decision. This pa-per discusses implacability of ABC technique on inventory valuation as a management account-ing innovation. In order to prove the applicability of ABC for inventory control a material driven medium-sized and privately owned company from engineering (iron and steel industry is select-ed and by analysis of its production process and its material dependency and use of indirect in-ventory, an ABC model is explored for better inventory control. The case revealed that the ne-cessity of ABC in the area of inventory control is significant. The company is not only able to increase its quality of decision but also it can significantly analyze its cost of direct material cost, valuation of direct material and use its implications for better decision making.

  8. 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...

  9. University Outdoor Activities: an integral approach in the professional formation

    Directory of Open Access Journals (Sweden)

    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.

  10. 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.

  11. 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.

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

    Directory of Open Access Journals (Sweden)

    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.

  13. 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...

  14. 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.

  15. 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

  16. 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

  17. 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.

  18. 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

  19. 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

  20. 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

  1. 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.

  2. 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.

  3. 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.

  4. 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)

  5. 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.

  6. 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 ...

  7. 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 ...

  8. Activity Based Costing in Value Stream Mapping

    Directory of Open Access Journals (Sweden)

    S. S. Abuthakeer

    2010-12-01

    Full Text Available This paper attempts to integrate Value Stream Map (VSM with the cost aspects. A value stream map provides a blueprint for implementing lean manufacturing concepts by illustrating information and materials flow in a value stream. The objective of the present work is to integrate the various cost aspects. The idea is to introduce a cost line, which enhances the clarity in decision making. The redesigned map proves to be effective in highlighting the improvement areas, in terms of quantitative data. TAKT time calculation is carried out to set the pace of production. Target cost is set as a bench mark for product cost. The results of the study indicates that implementing VSM led to reduction in the following areas: processing lead time by 34%, processing cycle time was reduced by 35%, Inventory level by 66% and product cost from Rs 137 to Rs 125. It was found that adopting VSM in a small scale industry can make significant improvements.

  9. 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.

  10. [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.

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

    Directory of Open Access Journals (Sweden)

    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.

  12. 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.

  13. 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...

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

    Directory of Open Access Journals (Sweden)

    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.

  15. 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.

  16. 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…

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

    Directory of Open Access Journals (Sweden)

    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.

  18. 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.

  19. 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: ...

  20. 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.

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

    Directory of Open Access Journals (Sweden)

    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.

  2. Using Time-Driven Activity-Based Costing to Implement Change.

    Science.gov (United States)

    Sayed, Ellen N; Laws, Sa'ad; Uthman, Basim

    2017-01-01

    Academic medical libraries have responded to changes in technology, evolving professional roles, reduced budgets, and declining traditional services. Libraries that have taken a proactive role to change have seen their librarians emerge as collaborators and partners with faculty and researchers, while para-professional staff is increasingly overseeing traditional services. This article addresses shifting staff and schedules at a single-service-point information desk by using time-driven activity-based costing to determine the utilization of resources available to provide traditional library services. Opening hours and schedules were changed, allowing librarians to focus on patrons' information needs in their own environment.

  3. 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.

  4. Early death in active professional athletes: Trends and causes.

    Science.gov (United States)

    Lemez, S; Wattie, N; Baker, J

    2016-05-01

    The objective of the study was to examine mortality trends and causes of death among professional athletes from the four major sports in North America who died during their playing careers. 205 deceased athletes who were registered as active when they died from the National Basketball Association (NBA), National Football League (NFL), National Hockey League (NHL), and Major League Baseball (MLB) were examined. Results were compared with the Canadian and U.S. general population. The leading causes of death in players reflected the leading causes of death in the Canadian and U.S. general population (i.e., car accidents). Descriptively, NFL and NBA players had a higher likelihood of dying in a car accident (OR 1.75, 95% CI: 0.91-3.36) compared with NHL and MLB players. In addition, NFL and NBA players had a significantly higher likelihood of dying from a cardiac-related illness (OR 4.44, 95% CI: 1.59-12.43). Mortality trends were disproportionate to team size. Overall, death in active athletes is low. Out of 53 400 athletes who have historically played in the four leagues, only 205 died while active (0.38%). Future examinations into the trends and causes of mortality in elite athlete populations will create a better understanding of health-related risks in elite sport. © 2015 John Wiley & Sons A/S. Published by John Wiley & Sons Ltd.

  5. 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.

  6. 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)

  7. [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.

  8. The case for implementing activity based costing.

    Science.gov (United States)

    Monge, Paul H; Bolinger-Perez, Nicole; Boysen, Kent

    2012-01-01

    ABC identifies profitable volumes to give managers information to better manage volumes. Managers must balance the demand for service while maintaining a reasonable profit margin. Disparate systems work extremely well for their intended purposes, but they do not communicate with one another. The strength of the data they hold individually may be leveraged when implementing ABC methodology. Mayo Clinic in Rochester, Minnesota implemented a pilot of ABC to evaluate CT services where there is a high volume, multiple service location for cost comparison, variety of patient acuity and service mix, and large capital investments.The goal was to reveal the actual cost of CT services at the procedural level.

  9. Application of the Activity Based Costing System to the Wood Industry

    Directory of Open Access Journals (Sweden)

    Daniel Petru Vârteiu

    2016-01-01

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

  10. 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.

  11. 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.

  12. 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.

  13. 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.

  14. 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).

  15. 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).

  16. 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.

  17. 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.

  18. Fuzzy Activity Based Life Cycle Costing For Repairable Equipment

    Directory of Open Access Journals (Sweden)

    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.

  19. 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…

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

    Science.gov (United States)

    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…

  1. 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

  2. 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

  3. 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

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

    Directory of Open Access Journals (Sweden)

    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.

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

    Directory of Open Access Journals (Sweden)

    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.

  6. 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.

  7. 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.

  8. 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.

  9. FRAMEWORK: ACTIVITY-BASED COSTING IN SERVICES

    Directory of Open Access Journals (Sweden)

    Nara Medianeira Stefano

    2014-07-01

    Full Text Available Organizations have a constant need to be prepared to continue competing, which shows the search for alternatives for their stay in the market. It has become a common goal in today's business environment, to improve efficiency and restructure organization, turning it effective. In this context, information about costs has become increasingly important to support and justify the process of decision-making. This article is aimed at structuring a bibliography portfolio to treat the application of the ABC method in service and contribute to discussions within the scientific community. The methodology followed a three-stage procedure: Planning, execution and Synthesis. International databases were used to collect information (ISI Web of Knowledge and Scopus. As a result, we obtained a bibliography portfolio of 21 articles (with scientific recognition dealing with the proposed theme.

  10. Self-reported physical activity among health care professionals in ...

    African Journals Online (AJOL)

    2015-05-12

    May 12, 2015 ... studies have mostly focused on exercise,[22,23] which is a subcategory of PA or ..... Patient‑related diet and exercise counseling: Do providers' own lifestyle ... Health care professionals – Attitudes towards their own health.

  11. Professional and social activity of patients after heart transplant.

    Science.gov (United States)

    Marcinkowska, Urszula; Kukowka, Karol; Gałeczka, Michał; Pudlo, Robert; Zakliczyński, Michał; Zembala, Marian

    2015-01-01

    The aim of the study is to describe both professional and social activities of patients after heart transplant. Ninety-five heart transplant patients treated at the Silesian Center for Heart Diseases in Zabrze were surveyed, comprising 29 women (30.5%) and 66 men (69.5%). The average age of respondents was 54.3 years old (standard deviation (SD) = 15 years); the average period that had elapsed since the heart transplant was 7.1 years (SD = 4 years). We designed a questionnaire as a tool for collecting information from patients. Twenty-five percent of patients worked at the time of completion of the questionnaire. Eighty percent of those patients were working before and after the transplant, 20%--only after transplantation (p surveyed, 52.5% said that their financial situation had not changed whereas 34.5% of those surveyed reported a change for the worse. Thirty-seven percent of respondents reported changes in family relationships. Seventy-seven percent reported that they received help from family members, as compared with 19% who did not. Only 25.3% of the patients treated at the Silesian Centre for Heart Diseases after heart transplant are employed and it is one of the lowest employment rates in this category of patients in Europe. One third of working patients have the same work place as they had before their operation. Heart transplant is a cause of changes in family relationships. Most often family bonds are strengthened but sometimes family members become nervous, impatient and unwilling to talk about the transplant. This work is available in Open Access model and licensed under a CC BY-NC 3.0 PL license.

  12. 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…

  13. 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.

  14. 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.

  15. 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

  16. 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...

  17. 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.

  18. 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.

  19. 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.

  20. 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)

  1. 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.

  2. Professional Identities of Vocational High School Students and Extracurricular Activities

    Science.gov (United States)

    Altan, Bilge Aslan; Altintas, Havva Ozge

    2017-01-01

    Vocational high schools are one of the controversial topics, and also the hardly touched fields in educational field. Students' profiles of vocational schools, their visions, and professional identity developments are not frequently reflected in the literature. Therefore, the main aim of the study is to research whether vocational high school…

  3. [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.

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

    Science.gov (United States)

    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.

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

    Science.gov (United States)

    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.

  6. Perception of activity based costing in Australian universities

    Directory of Open Access Journals (Sweden)

    Monir Zaman

    2011-07-01

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

  7. 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.

  8. 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...

  9. 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.

  10. 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…

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

    Science.gov (United States)

    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.

  12. 48 CFR 931.205-33 - Professional and consultant service costs.

    Science.gov (United States)

    2010-10-01

    ... ENERGY GENERAL CONTRACTING REQUIREMENTS CONTRACT COST PRINCIPLES AND PROCEDURES Contracts With Commercial... Requirements, if not otherwise made unallowable by law or provisions of the contract. (2)(A) Cost reimbursement contracts involving work performed at facilities owned or leased by the Department for an amount exceeding...

  13. 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...

  14. 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)

  15. 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.

  16. 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

  17. 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

  18. 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

  19. APPLICABILITY OF ACTIVITY BASED COSTING IN NEW PRODUCT DEVELOPMENT PROCESSES

    Directory of Open Access Journals (Sweden)

    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.

  20. Administrative Costs Associated With Physician Billing and Insurance-Related Activities at an Academic Health Care System.

    Science.gov (United States)

    Tseng, Phillip; Kaplan, Robert S; Richman, Barak D; Shah, Mahek A; Schulman, Kevin A

    2018-02-20

    professional revenue, professional billing costs were estimated to represent 14.5% for primary care visits, 25.2% for emergency department visits, 8.0% for general medicine inpatient stays, 13.4% for ambulatory surgical procedures, and 3.1% for inpatient surgical procedures. In a time-driven activity-based costing study in a large academic health care system with a certified electronic health record system, the estimated costs of billing and insurance-related activities ranged from $20 for a primary care visit to $215 for an inpatient surgical procedure. Knowledge of how specific billing and insurance-related activities contribute to administrative costs may help inform policy solutions to reduce these expenses.

  1. 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...

  2. The Commission Game: An Ethics Activity for Professional Selling Courses

    Science.gov (United States)

    Milewicz, Chad

    2012-01-01

    The Commission Game is an experiment-based experiential learning activity designed to elicit students' sincere ethical decision making in an ambiguous sales context. The activity includes multiple relevant stakeholders as well as tangible, shared risk/reward elements. The activity's design encourages students to contemplate their own personal code…

  3. 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.

  4. 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...

  5. 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...

  6. [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.

  7. 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

  8. 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.

  9. 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.

  10. The New Active Citizens. Professional Development--Best Practices

    Science.gov (United States)

    Bafumo, Mary Ellen

    2005-01-01

    Active citizens are a hallmark of this nation from the founding fathers and the suffragettes to civil rights workers and environmentalists, and many others in between. These American dreamers had the idealism, passion and perseverance to bring their visions to reality in the face of resistance. Where does such activism originate? National…

  11. The measurement of sedentary patterns and behaviors using the activPAL™ Professional physical activity monitor

    International Nuclear Information System (INIS)

    Dowd, Kieran P; Bourke, Alan K; Nelson, John; Donnelly, Alan E; Harrington, Deirdre M

    2012-01-01

    Epidemiological studies have associated the negative effects of sedentary time and sedentary patterns on health indices. However, these studies have used methodologies that do not directly measure the sedentary state. Recent technological developments in the area of motion sensors have incorporated inclinometers, which can measure the inclination of the body directly, without relying on self-report or count thresholds. This paper aims to provide a detailed description of methodologies used to examine a range of relevant variables, including sedentary levels and patterns from an inclinometer-based motion sensor. The activPAL Professional physical activity logger provides an output which can be interpreted and used without the need for further processing and additional variables were derived using a custom designed MATLAB® computer program. The methodologies described have been implemented on a sample of 44 adolescent females, and the results of a range of daily physical activity and sedentary variables are described and presented. The results provide a range of objectively measured and objectively processed variables, including total time spent sitting/lying, standing and stepping, number and duration of daily sedentary bouts and both bed hours and non-bed hours, which may be of interest when making association between physical activity, sedentary behaviors and health indices. (paper)

  12. 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.

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

    Directory of Open Access Journals (Sweden)

    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.

  14. 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...

  15. 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.

  16. ACTIVITY-BASED COST ALLOCATION AND FUNCTION ANALYZES IN TRADE

    Directory of Open Access Journals (Sweden)

    TÜNDE VERES

    2011-01-01

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

  17. 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)

  18. 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…

  19. 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…

  20. 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…

  1. 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.

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

    Directory of Open Access Journals (Sweden)

    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

  3. 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.

  4. Analysis of the Motor Activities of Professional Polish Soccer Players

    Directory of Open Access Journals (Sweden)

    Andrzejewski Marcin

    2016-12-01

    Full Text Available Introduction. The aims of the present study were to determine the activity profiles of a large sample of Polish Premier League soccer players during elite-standard soccer matches depending on their position on the pitch and the intensity range of physical activity. Material and methods. The study sample comprised 1,178 players in 5 outfield positions: external defenders (ED, n = 289, central defenders (CD, n = 307, central midfield players (CM, n = 327, external midfield players (EM, n = 152, and forwards (F, n = 103. Altogether, 81 Polish League games held during four domestic seasons (2010-2011, 2011-2012, 2012-2013, and 2013-2014 were used in the analysis. A semi-automatic computerised player tracking system (Amisco Pro®, version 1.0.2, Nice, France was applied to create the match activity profiles of the teams. Results. The results of statistical analysis revealed that the average total distance covered by all the players (n = 1,178 was 11,313 ± 852 m. With respect to the players’ position on the pitch, the central midfielders travelled the longest average distance (11,894 ± 765 m during the game. The longest distance was covered in the V1 intensity range (62%, followed by V2 (15%, V3 (10%, V4 (8%, V5 (3%, and V6 (2%. Conclusions. The objective of this study was to verify the differences among playing positions and to quantify the demands placed on elite Polish soccer players in each individual position during match play. While analysing elite-level match play in terms of the overall distance covered in different categories of intensity, we found a number of statistically significant differences between different playing positions. The data presented in this study can be regarded as norms for elite soccer players, serve for present and future comparison, and represent the scientific basis for developing position-specific conditioning/training protocols in soccer.

  5. 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

  6. 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.

  7. Workers gather to react against allegations to their professional activities

    International Nuclear Information System (INIS)

    Louwagie, Renaud

    1998-01-01

    Full text: In the environmental, and consequently in many social debates about industrial activities, there are groups and movements that oppose progress and expansion, sometimes even the essence of the activity itself, based on mostly hardly acceptable, even doubtful argumentation. They do this, regardless of the beneficial effects that these industries have on the general well-being of modern society. They obviously do not consider any adverse effect that their actions can have on the local scale either. The methods that are used are the exploitation of heavily emotional argumentation, and based on non-up-to-date scientific arguments, one-sided and incomplete science, amalgamation of scientific approaches, and a lot of carefully chosen axioma, if not dogmatic premises. This methodology is put into practice by media seduction and strong political lobbying, and even by trying to divide the industry itself. Media are used through spectacular stunt-work, ensuring higher sales, and thus a wider public spread of the emotional approach. In certain industries this phenomenon has gone so far that workers have decided to gather forces in order to counter these tactics in their own way, and with their own means. Amongst these groups there are members of very diverse functional entities within the industry itself, from the store-keeper to the researcher, from the commercial manager to the financial expert, passing by the lawyer and the worker on the production line. This diversity of people, with their own expertise and personal experience, who often have been involved themselves in the strong environmental improvement of their own activities (at work and sometimes even in their own neighbourhood), and also with the health and safety assurance in their factories, ensures a wealth of possibilities for such a workers organisation on the general communication side. Their creativity ensures 'action and counter-action' possibilities that can be as mediatic as necessary. They have

  8. 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

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

    Directory of Open Access Journals (Sweden)

    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».

  10. Costs and benefits of Danish active labour market programmes

    DEFF Research Database (Denmark)

    Jespersen, Svend; Munch, Jakob Roland; Skipper, Lars

    2008-01-01

    Since 1994, unemployed workers in the Danish labour market have participated in active labour market programmes on a large scale. This paper contributes with an assessment of costs and benefits of these programmes. Long-term treatment effects are estimated on a very detailed administrative dataset...... prospects in the long run. When the cost side is taken into account, private and public job training still come out with surplusses, while classroom training leads to a deficit....... by propensity score matching. For the years 1995 - 2005 it is found that private job training programmes have substantial positive employment and earnings effects, but also public job training ends up with positive earnings effects. Classroom training does not significantly improve employment or earnings...

  11. Implementering og anvendelse af Activity-based Costing i Danmark

    DEFF Research Database (Denmark)

    Nielsen, Steen; Jakobsen, Morten

    2007-01-01

    .a. lønsomhed og virksomhedens indirekte eller faste omkostninger. Denne undersøgelses problemfelt tages derfor i at skabe en større indsigt i området, set i relation til det fremtidige potentiale og cost/benefit som implementering af ABC generelt forventes at have i danske virksomheder. Til sidst......Activity-Based Costing (ABC) er i dag ét af mest omtalte "moderne" økonomistyringsværktøjer blandt virksomheder og i forskerverdenen. Baseret på en en undersøgelse af 90 mellemstore og større danske fremstillingsvirksomheder præsenteres en Strukturel lignings model, som giver en helhedsforståelse...

  12. 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 ...

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

    Directory of Open Access Journals (Sweden)

    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.

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

    Directory of Open Access Journals (Sweden)

    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.

  15. 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.

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

    Directory of Open Access Journals (Sweden)

    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. 

  17. 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. 

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

    Directory of Open Access Journals (Sweden)

    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

  19. 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.

  20. 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

  1. A Cost Model for Integrated Logistic Support Activities

    Directory of Open Access Journals (Sweden)

    M. Elena Nenni

    2013-01-01

    Full Text Available An Integrated Logistic Support (ILS service has the objective of improving a system’s efficiency and availability for the life cycle. The system constructor offers the service to the customer, and she becomes the Contractor Logistic Support (CLS. The aim of this paper is to propose an approach to support the CLS in the budget formulation. Specific goals of the model are the provision of the annual cost of ILS activities through a specific cost model and a comprehensive examination of expected benefits, costs and savings under alternative ILS strategies. A simple example derived from an industrial application is also provided to illustrate the idea. Scientific literature is lacking in the topic and documents from the military are just dealing with the issue of performance measurement. Moreover, they are obviously focused on the customer’s perspective. Other scientific papers are general and focused only on maintenance or life cycle management. The model developed in this paper approaches the problem from the perspective of the CLS, and it is specifically tailored on the main issues of an ILS service.

  2. 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…

  3. The Forming of Prospective Music Teacher's Readiness to Professional Activity in a Multicultural Society

    Science.gov (United States)

    Salpykova, Indira M.; Politaeva, Tatyana I.

    2016-01-01

    The relevance of the researched problem is caused by the fact, that in modern social circumstances the special attention is given to the formation of a modern highly qualified music teacher, who should be prepared to implement his professional activity in a multicultural society, be able to treat the representatives of various social groups, their…

  4. 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…

  5. Partnering with School Nutrition Professionals to Promote Fruit and Vegetable Intake through Taste-Testing Activities

    Science.gov (United States)

    Cirignano, Sherri M.; Hughes, Luanne J.; Wu-Jung, Corey J.; Morgan, Kathleen; Grenci, Alexandra; Savoca, LeeAnne

    2013-01-01

    The Healthy, Hunger-Free Kids Act (HHFKA) of 2010 sets new nutrition standards for schools, requiring them to serve a greater variety and quantity of fruits and vegetables. Extension educators in New Jersey partnered with school nutrition professionals to implement a school wellness initiative that included taste-testing activities to support…

  6. Using Sales Management Students to Manage Professional Selling Students in an Innovative Active Learning Project

    Science.gov (United States)

    Young, Joyce A.; Hawes, Jon M.

    2013-01-01

    This paper describes an application of active learning within two different courses: professional selling and sales management. Students assumed the roles of sales representatives and sales managers for an actual fund-raiser--a golf outing--sponsored by a student chapter of the American Marketing Association. The sales project encompassed an…

  7. The Formation of Professional Readiness of a Social Teacher to Organization of Children's Leisure Time Activities

    Science.gov (United States)

    Sadovaya, Victoriya V.; Khakhlova, Olga N.; Reznikov, Aleksandr A.

    2015-01-01

    Thematic justification of the study is conditioned by the fact that in contemporary system of higher professional pedagogical education we can see serious drawbacks in training the future teachers for the methods of organizing leisure time activities and interacting with children. Therefore, this article studies the problem of future social…

  8. 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,

  9. 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,

  10. 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.…

  11. 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

  12. 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.

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

    Science.gov (United States)

    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.

  14. 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..)

  15. 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..)

  16. 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.

  17. 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..)

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

    Directory of Open Access Journals (Sweden)

    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.

  19. 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.

  20. 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

  1. COST ANALYSIS OF CLINICAL PRACTICE NURSING PROFESSION STUDENTS WITH ACTIVITY BASED COSTING (ABC METHOD IN Dr. SOEWANDHI HOSPITAL SURABAYA EAST JAVA

    Directory of Open Access Journals (Sweden)

    M Hasinuddin

    2017-02-01

    Research result. The results using the ABC method showed that the unit cost to the cost of professional practice nurses in the hospital Dr. Soewandhi Surabaya is Rp. 460,000, - / month / person, while the cost of practice set by the RS Dr. Soewandhi is Rp. 1.200.000, - / month / person. There is a practice of the profession excess costs Rp. 740,000, -. RS Dr. Surabaya Soewandhi practice fees apply without using a standard based on the unit cost accordingly. Some educational institutions felt the cost was very heavy so the impact to the cancellation of the filing of the professional nurses student practice. Conclusions and recommendations. The hospital used a professional students practice nurses should use the standard fees in accordance with needs through precise calculations that the fees charged to students through educational institutions in accordance with the appropriate calculations. Keyword: ABC system - Profession nurses - Fee Practices

  2. 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.

  3. 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.

  4. 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.

  5. Pengaruh Activity Based Costing terhadap Peningkatan Kinerja Keuangan

    Directory of Open Access Journals (Sweden)

    Erni Suryandari F

    2016-01-01

    Full Text Available This research was done to identify the influence of Activity-Based Costing toward the development of financial performance (Empirical Study in Stock Exchange of Jakarta. The respondents of this research are internal auditors in manufacturing companies whose names are registered in Indonesian Capital Market Directory in 2004. The obtained primary data in this research was from questionnaires that was sent to the respondents by using cross-sectional survey method. The data was processed by using Structural Equation Modeling (SEM through goodness of fit index, confirmatory model and structural similarities experiments. The three tested factors in this research are ABC success, other initiative and enabler are listed in hypothesis that influence toward financial performance. The result of the research shows there is significant influence between ABC success toward the development of financial performance; on the other hand, other initiative and enablers don’t have significant influence toward the development of financial performance.

  6. A survey of activity-based costing in hotel industry

    Directory of Open Access Journals (Sweden)

    Zadollah Fathi

    2015-09-01

    Full Text Available This paper presents an empirical investigation on implementation of activity based cost (ABC method in hotel industry. The study determines four possible factors of organizational, environmental, individual and technological, which could influence on ABC implementation. The study selects a sample of 205 employees who worked for Laleh International Hotel in Iran. Using one-way t-student test, the study has determined that all variables were effective on ABC implementation while individual factor was the most important one. In addition, correlation test has determined that all variables had meaningful correlations with each other. Further investigation indicates that gender did not play essential role for ABC implementation while experienced employee tended to be more effective for the success of ABC implementation.

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

    Science.gov (United States)

    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.

  8. 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.

  9. 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

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

    Science.gov (United States)

    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.

  11. 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.

  12. 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...

  13. 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.

  14. 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

  15. 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.

  16. 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

  17. The Effect of Activity-Based Costing on Logistics Management

    Science.gov (United States)

    1993-01-01

    Accounting Horizons, Vol. 6, No. 3, September 1992, pp. 1-13. 38. Cooper, Robin and Robert S . Kaplan, The Design of Cost Management Systems...Englewood Cliffs, NJ: Prentice Hall, 1991. 370 39. Cooper, Robin and Robert S . Kaplan, "How Cost Accounting Distorts Product Costs ," Management Accounting ... Cost /Management Accounting ," Management Accounting , Vol. 72, No. 4, pp. 48- 52. 58. Foster, George and Charles T. Horngren , "Flexible

  18. Autonomous and professional maintenance in metallurgical enterprise as activities within total productive maintenance

    Directory of Open Access Journals (Sweden)

    B. Gajdzik

    2014-04-01

    Full Text Available The content of this publication consists of notions connected with Total Productive Maintenance (TPM in metallurgical enterprise. The basic areas of devices condition management through Autonomous and Professional Maintenance are described here. Mentioned areas of activities are performed in metallurgical enterprise ArcelorMittal Poland within pillars of World Class Manufacturing (WCM. The aims of UR programs are to maintain the basic functionality of the devices and decrease the number of failures in order to reach improvement of production efficiency.

  19. 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.

  20. 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 ...

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

    NARCIS (Netherlands)

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

    Introduction 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 [F-18]-fludeoxyglucose

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

    Directory of Open Access Journals (Sweden)

    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.

  3. 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 ...

  4. 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

  5. Cost Analysis by Applying Time-Driven Activity Based Costing Method in Container Terminals

    OpenAIRE

    Yaşar, R. Şebnem

    2017-01-01

    Container transportation, which can also be called as “industrialization of maritime transportation”, gained significant ground in the world trade by offering numerous technical and economic advantages, and accordingly the container terminals have grown up in importance. Increased competition between container terminals puts pressure on the ports to reduce costs and increase operational productivity. To have the right cost information constitutes a prerequisite for cost reduction. Time-Driven...

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

    Science.gov (United States)

    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.

  7. A modified earned value management using activity based costing

    Directory of Open Access Journals (Sweden)

    Vahid Aminian

    2016-12-01

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

  8. 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.

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

    Directory of Open Access Journals (Sweden)

    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

  10. 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...

  11. 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

  12. Low-cost activation analysis at small research reactors

    CERN Document Server

    Westphal, G P; Lemmel, H; Niedermaier, M R; Joestl, K; Schröder, P; Böck, H H; Schachner, H; Klapfer, E

    2003-01-01

    A software implementation of a loss-free counting multichannel analyzer, storing immediately into the multimegabyte memory of a low-cost 486 or Pentium type PC, enables the real-time control of a rabbit system as well as the collection of up to 1000 pairs of simultaneously recorded loss-corrected and non-corrected spectra of 16 k channels each, in a true sequence without time gaps in between, at throughput rates of up to 200 kc/s. Intended for activation analysis of short-lived isomeric transitions, the system renders possible peak to background optimizations and separations of lines with different half-lives without an a priori knowledge of sample composition by summing up appropriate numbers of spectra over appropriate intervals of time. By automatically adapting the noise filtering time to individual pulse intervals, the Preloaded Digital Filter (PLDF) combines low- to medium-rate resolutions comparable to those of high-quality Gaussian amplifiers with throughput rates of up to 100 kc/s, and high-rate reso...

  13. 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.

  14. 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.

  15. 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…

  16. 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.

  17. 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.

  18. 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.

    Science.gov (United States)

    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.

  19. 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.

    Directory of Open Access Journals (Sweden)

    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.

  20. 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.

  1. 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...

  2. Activity-Based Costing Model for Assessing Economic Performance.

    Science.gov (United States)

    DeHayes, Daniel W.; Lovrinic, Joseph G.

    1994-01-01

    An economic model for evaluating the cost performance of academic and administrative programs in higher education is described. Examples from its application at Indiana University-Purdue University Indianapolis are used to illustrate how the model has been used to control costs and reengineer processes. (Author/MSE)

  3. 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.

  4. 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

  5. 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...

  6. 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...

  7. 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.

  8. 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.

  9. 73 Activity Based Costing and Product Pricing Decision: the Nigerian Case

    Directory of Open Access Journals (Sweden)

    Ebipanipre Gabriel Mieseigha

    2014-06-01

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

  10. 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...

  11. Factors influencing primary health care professionals' physical activity promotion behaviors: a systematic review.

    Science.gov (United States)

    Huijg, Johanna M; Gebhardt, Winifred A; Verheijden, Marieke W; van der Zouwe, Nicolette; de Vries, Juriena D; Middelkoop, Barend J C; Crone, Mathilde R

    2015-02-01

    Despite the promising findings related to the efficacy of interventions aimed at promoting physical activity (PA) in primary health care (PHC), the translation of these interventions to PHC practice does not always happen as desired. To help understand why efficacious PHC-based PA interventions are not effectively translated to practice, this study systematically reviewed the literature on factors influencing PHC professionals' PA promotion practices. Literature searches were conducted in Web of Science, PubMed, and PsycINFO for peer-reviewed articles published in English from 1990 onwards. Studies were included that met the following criteria: (1) involving PHC-based PA interventions, and (2) reporting factors influencing PHC professionals' PA promotion behaviors. Two researchers independently screened studies and extracted data. A narrative synthesis using thematic analysis was conducted to identify factors. Of the 4,469 identified articles, 59 were included in the review. Factors were identified by qualitative methods, barrier/facilitator ratings, and the examination of the relationship between factors and PA promotion, and the effectiveness of introduction strategies. Many factors related to the development, delivery, and effects of the innovation, the sociopolitical and organizational culture, resources, and support, patient and PHC professional characteristics, and innovation strategies were identified as potential influences on PHC professionals' PA promotion practices. However, the lack of evidence on the relationship between factors and PA promotion indicated insufficient evidence on PA promotion determinants. This extensive overview of potential factors can inform intervention developers and implementers on which factors may play a role when introducing PA interventions in PHC. Future research should further investigate relationships between factors and PA promotion, which should be guided by qualitative in-depth knowledge on influencing factors.

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

    Directory of Open Access Journals (Sweden)

    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.

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

    Directory of Open Access Journals (Sweden)

    Ana Maria PASCU

    2013-06-01

    Full Text Available 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 conceived in the annual financial statements. In order to increase the users confidence in companies financial statements and in businesses also, a fundamental premise is to improve quality and liability in accounting practice and in audit.

  14. 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.

  15. 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.

  16. 75 FR 57284 - Agency Information Collection Activities: Cost Submission

    Science.gov (United States)

    2010-09-20

    ... respondents or record keepers from the collection of information (a total capital/startup costs and operations... Respondent: 1. Estimated time per Response: 50 hours. Estimated Total Annual Burden Hours: 50,000. [[Page...

  17. 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

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

    Directory of Open Access Journals (Sweden)

    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.

  19. 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)

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

    Directory of Open Access Journals (Sweden)

    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.

  1. 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.

  2. 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.)

  3. PEDAGOGICAL CONTENT THREE-FACTOR MODEL OF EDUCATING HIGH-SCHOOL STUDENTS FOR PROFESSIONAL ACTIVITIES

    Directory of Open Access Journals (Sweden)

    T. A. Lopatukhina

    2016-01-01

    Full Text Available The aim of the presented publication is to discuss the changes in the practice of professional higher education which consist in strengthening and emphasis of an educational component in educational process.Methods. The methods involve the analysis of a condition of higher education and the provisions of the Federal Law on Education regulating its functioning in the Russian Federation; text-centered approach to education of the person of culture – the professional specialist, responsible for the activities.Results and scientific novelty. It states that some drawbacks of the existing present-day education organization are being constantly discussed by a pedagogical community of the Russian Federation: the absence of development stability; the absence of effective strategies and technologies of their implementation; the triumph of national nihilism confirmed by high schools and individual scientists participation in different foreign educational projects, usually having world notorious reputation; penetration of commercial principals in to an education system, the latter having been turned in to an education service, etc. As a result the personality quality itself has greatly deteriorated as well as Russia society intellect, on the whole, according to some law, psychological, philosophical and pedagogical analysis. The article stresses that the way out maybe found in restoring Russian national traditions and lost values and returning them to Russian education via adequate upbringing process. The authors describe their innovative model comprising three directions: 1 the integral three-factor spiritual, moral and intellectual upbringing of the students; 2 specially selected text content professional information using text-centered approach and 3 peculiar interaction of two education subjects: a student and a teacher. Their cooperation envisages the following stages: first, teacher’s strict guidance of a student; then

  4. A Case Study of URM Retention through 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.

    2012-12-01

    , focuses on increasing the retention rate of URM students receiving advanced degrees in Earth system science. Through a three-phase structure of activities, the program addresses major 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-on-one mentoring, and a facilitated virtual community. MS PHD'S participants report a reduced sense of isolation, an increased sense of community, and a higher level of confidence about their ability to succeed in their chosen field. As of August 2012, 189 students have participated in the program. 60 of those students are currently enrolled in a PhD. program. Another 35 have completed their PhD and are actively engaged in the ESS workforce.

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

    Directory of Open Access Journals (Sweden)

    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

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

    Directory of Open Access Journals (Sweden)

    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.

  7. Effects of travel cost and participation in recreational activities on national forest visits

    Science.gov (United States)

    Seong-Hoon Cho; J.M. Bowker; Donald B.K. English; Roland K. Roberts; Taeyoung Kim

    2014-01-01

    In the face of higher travel costs due to rising gasoline prices and scarce budget resources,we explored differences in the impacts of travel costs on recreational demand for visitors participating in various recreational activities. Five individual travel cost models were estimated, one for each of 5 national forests (i.e., Allegheny, Coconino, Mount Baker-Snoqualmie...

  8. 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...

  9. 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...

  10. 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

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

    Science.gov (United States)

    Edds, Daniel B.

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

  12. 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

  13. SELECTED PROFESSIONAL ACTIVATION INSTRUMENTS OF WOMEN DURING PREGNANCY AND CHILDBIRTH IN POLAND

    Directory of Open Access Journals (Sweden)

    Anna Galik

    2015-03-01

    Full Text Available This article describes selected professional activation instruments of women during their pregnancy and after birth in Poland. An author indicates the main macroeconomic aggregates in the context of women's fertility and analysed available data in order to show the scale of the problem and identify a statistic picture of a woman who enters into motherhood. The article presents the situation of women, employed on the basis of the Labour Code, before and after childbirth in the context of current rights and privileges. The last part of the paper shows different forms of childcare services, their availability and limitations. The purpose of this article is to present the individual behaviour of economically active female as pregnant women, and after birth who make choices based on the available tools, selecting the most beneficial for their households. In conclusion the author identify new solutions that are beneficial for the individual, household, and the whole economy.

  14. 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

  15. Professional practices: a short introduction of national nuclear activities to university students

    International Nuclear Information System (INIS)

    Martin, Hugo R.

    2005-01-01

    This paper is a continuation of precedents annual works presented in AATN Meetings, informing about activities of Institutional Affairs Sector of Central Region delegation of National Atomic Energy Commission (CNEA-RC). Regular activities in Cordoba city, have been carried out during half a century in urban zone of Cordoba City. Activities show a long misunderstanding and confrontations with the provincial and municipal authorities, and with the neighbors and environmentalist antinuclear organizations. The experience indicates that the people demands for the protection of health or environment, and sometimes the claiming for closing some facilities, have been directly related with what people really know about the activities in the site. The common denominator that one observes in the conflicts of the past, is the high degree of ignorance on the part of the citizenship on the activities that are carried out in the place. This is valid for the neighbors, the competent authorities and even for Cordoba's university, scientific and technical qualified community. Starting from the recognition of the responsibility that has the institution of informing the population appropriately on what is carried out in their facilities, the CNEA-RC had developed an institutional process of Professional Practices of university students which is described in this paper. The experience of two years, has shown that results are positive because the university community (teachers, students and researchers) knows now the real status of national nuclear activities. (author) [es

  16. Effectiveness, cost-effectiveness and cost-benefit of a single annual professional intervention for the prevention of childhood dental caries in a remote rural Indigenous community.

    Science.gov (United States)

    Lalloo, Ratilal; Kroon, Jeroen; Tut, Ohnmar; Kularatna, Sanjeewa; Jamieson, Lisa M; Wallace, Valda; Boase, Robyn; Fernando, Surani; Cadet-James, Yvonne; Scuffham, Paul A; Johnson, Newell W

    2015-08-29

    The aim of the study is to reduce the high prevalence of tooth decay in children in a remote, rural Indigenous community in Australia, by application of a single annual dental preventive intervention. The study seeks to (1) assess the effectiveness of an annual oral health preventive intervention in slowing the incidence of dental caries in children in this community, (2) identify the mediating role of known risk factors for dental caries and (3) assess the cost-effectiveness and cost-benefit of the intervention. The intervention is novel in that most dental preventive interventions require regular re-application, which is not possible in resource constrained communities. While tooth decay is preventable, self-care and healthy habits are lacking in these communities, placing more emphasis on health services to deliver an effective dental preventive intervention. Importantly, the study will assess cost-benefit and cost-effectiveness for broader implementation across similar communities in Australia and internationally. There is an urgent need to reduce the burden of dental decay in these communities, by implementing effective, cost-effective, feasible and sustainable dental prevention programs. Expected outcomes of this study include improved oral and general health of children within the community; an understanding of the costs associated with the intervention provided, and its comparison with the costs of allowing new lesions to develop, with associated treatment costs. Findings should be generalisable to similar communities around the world. The research is registered with the Australian New Zealand Clinical Trials Registry (ANZCTR), registration number ACTRN12615000693527; date of registration: 3rd July 2015.

  17. 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.

  18. 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.

  19. Creating Entrustable Professional Activities to Assess Internal Medicine Residents in Training: A Mixed-Methods Approach.

    Science.gov (United States)

    Taylor, David R; Park, Yoon Soo; Smith, Christopher A; Karpinski, Jolanta; Coke, William; Tekian, Ara

    2018-05-15

    Competency-based medical education has not advanced residency training as much as many observers expected. Some medical educators now advocate reorienting competency-based approaches to focus on a resident's ability to do authentic clinical work. To develop descriptions of clinical work for which internal medicine residents must gain proficiency to deliver meaningful patient care (for example, "Admit and manage a medical inpatient with a new acute problem"). A modified Delphi process involving clinical experts followed by a conference of educational experts. The Royal College of Physicians and Surgeons of Canada. In phase 1 of the project, members of the Specialty Committee for Internal Medicine participated in a modified Delphi process to identify activities in internal medicine that represent the scope of the specialty. In phase 2 of the project, 5 experts who were scholars and leaders in competency-based medical education reviewed the results. Phase 1 identified important activities, revised descriptions to improve accuracy and avoid overlap, and assigned activities to stages of training. Phase 2 compared proposed activity descriptions with published guidelines for their development and application in medical education. The project identified 29 activities that qualify as entrustable professional activities. The project also produced a detailed description of each activity and guidelines for using them to assess residents. These activities reflect the practice patterns of the developers and may not fully represent internal medicine practice in Canada. Identification of these activities is expected to facilitate modification of training and assessment programs for medical residents so that programs focus less on isolated skills and more on integrated tasks. Southeastern Ontario Academic Medical Organization Endowed Scholarship and Education Fund and Queen's University Department of Medicine Innovation Fund.

  20. 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.

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

    Directory of Open Access Journals (Sweden)

    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.

  2. 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...

  3. Training mental health professionals in suicide practice guideline adherence : Cost-effectiveness analysis alongside a randomized controlled trial

    NARCIS (Netherlands)

    de Beurs, Derek P.; Bosmans, Judith E.; de Groot, Marieke H.; de Keijser, Jos; van Duijn, Erik; de Winter, Remco F. P.; Kerkhof, Ad J. F. M.

    2015-01-01

    Background: There is a lack of information on the cost-effectiveness of suicide prevention interventions. The current study examines the cost-effectiveness of a multifaceted structured intervention aiming to improve adherence to the national suicide practice guideline in comparison with usual

  4. Activity-Based Costing for Agile Manufacturing Control

    Science.gov (United States)

    1998-08-01

    to maintain a complex accounting system to meet your decision-making needs and the requirements of GAAP (Generally Accepted Accounting Principles). An...including hourly and salary employees Fringe benefits Fixed costs such as depreciation , property taxes, leases, and other budgeted expenses Variable...3.5 Model Design Issues An ABC model is a stand alone management tool that does not have to adhere to GAAP regulations, therefore it can open up a wide

  5. Assessment of activity-based pyroprocess costs for an engineering-scale facility in Korea

    Energy Technology Data Exchange (ETDEWEB)

    Kim, Sung Ki; Ko, Won Il [Nuclear Fuel Cycle Analysis Department, Korea Atomic Energy Research Institute, Daejeon (Korea, Republic of); Bang, Sung Sig [Dept. of Business and Technology Management, Korea Advanced Institute of Science and Technology, Daejeon (Korea, Republic of)

    2015-12-15

    This study set the pyroprocess facility at an engineering scale as a cost object, and presented the cost consumed during the unit processes of the pyroprocess. For the cost calculation, the activity based costing (ABC) method was used instead of the engineering cost estimation method, which calculates the cost based on the conceptual design of the pyroprocess facility. The calculation results demonstrate that the pyroprocess facility's unit process cost is $194/kgHM for pretreatment, $298/kgHM for electrochemical reduction, $226/kgHM for electrorefining, and $299/kgHM for electrowinning. An analysis demonstrated that the share of each unit process cost among the total pyroprocess cost is as follows: 19% for pretreatment, 29% for electrochemical reduction, 22% for electrorefining, and 30% for electrowinning. The total unit cost of the pyroprocess was calculated at $1,017/kgHM. In the end, electrochemical reduction and the electrowinning process took up most of the cost, and the individual costs for these two processes was found to be similar. This is because significant raw material cost is required for the electrochemical reduction process, which uses platinum as an anode electrode. In addition, significant raw material costs are required, such as for Li3PO4, which is used a lot during the salt purification process.

  6. 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.

  7. Planning Costs in Certain Stage of the Life Cycle of Investment Activity of Construction Organization

    Directory of Open Access Journals (Sweden)

    Iakymchuk Iryna M.

    2017-09-01

    Full Text Available The article discusses the issues related to planning costs in certain stages of the life-cycle of investment activity of construction organization. It has been specified that cost management based on the life-cycle model of the investment project, which is being implemented by a construction organization, allows for a consistent improvement in the efficiency of the innovation process on the basis of a clear planning, as well as cost forecasting. This approach allows for the long-term effectiveness of innovation project by providing cost-management services at all stages of investment project, identifying opportunities for reducing them, thereby contributing to sustainable development of construction organization over time. It has been concluded that the more specific the program of activities of construction organization, the more accurate the process of identification of costs becomes, the more efficient is the management of costs, targeted at saving resources, reducing the self cost of construction works.

  8. Does self-perceived sleep reflect sleep estimated via activity monitors in professional rugby league athletes?

    Science.gov (United States)

    Caia, Johnpaul; Thornton, Heidi R; Kelly, Vincent G; Scott, Tannath J; Halson, Shona L; Cupples, Balin; Driller, Matthew W

    2018-07-01

    This study examined agreement between self-perceived sleep and sleep estimated via activity monitors in professional rugby league athletes. 63 athletes, from three separate teams wore actigraphy monitors for 10.3 ± 3.9 days. During the monitoring period, ratings of perceived sleep quality (on a 1-5 and 1-10 Likert scale), and an estimate of sleep duration were recorded daily. Agreement between sleep estimated via activity monitors and self-perceived sleep was examined using mean bias, Pearson correlation (r) and typical error of the estimate (TEE). 641 nights of sleep were recorded, with a very large, positive correlation observed between sleep duration estimated via activity monitors and subjective sleep duration (r = 0.85), and a TEE of 48 minutes. Mean bias revealed subjective sleep duration overestimated sleep by an average of 19.8 minutes. The relationship between sleep efficiency estimated via activity monitors and self-perceived sleep quality on a 1-5 (r = 0.22) and 1-10 Likert scale (r = 0.28) was limited. The outcomes of this investigation support the use of subjective measures to monitor sleep duration in rugby league athletes when objective means are unavailable. However, practitioners should be aware of the tendency of athletes to overestimate sleep duration.

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

    Directory of Open Access Journals (Sweden)

    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

  10. Associate residency training directors in psychiatry: demographics, professional activities, and job satisfaction.

    Science.gov (United States)

    Arbuckle, Melissa R; Degolia, Sallie G; Esposito, Karin; Miller, Deborah A; Weinberg, Michael; Brenner, Adam M

    2012-09-01

    The purpose of this study was to characterize associate training director (ATD) positions in psychiatry. An on-line survey was e-mailed in 2009 to all ATDs identified through the American Association of Directors of Psychiatric Residency Training (AADPRT). Survey questions elicited information regarding demographics, professional activities, job satisfaction, and goals. Of 170 ATDs surveyed, 73 (42.9%) completed the survey. Most respondents (71.3%) had been in their positions for 3 years or less. Many ATDs indicated that they were involved in virtually all aspects of residency training; 75% of respondents agreed that they were happy with their experience. However, specific concerns included inadequate time and compensation for the ATD role in addition to a lack of mentorship and unclear job expectations. Thoughtful attention to the construction of the ATD role may improve job satisfaction.

  11. [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.

  12. Analisis Perhitungan Harga Pokok Produksi Dengan Metode Tradisional Dan Activity Based Costing (ABC) Pada Ud. Cella Cake Dan Bakery Manado

    OpenAIRE

    Kamasih, Jimmy; Saerang, David. P. E; Mawikere, Lidya

    2015-01-01

    Activity Based Costing System can provide information for the better of cost calculation and can assist management to manage the company efficiently and gain a better understanding on competitive advantages, strengths, and weaknesses of the company. So that with Activity Based Costing can present carefully the information of cost product and accurately to the interests of management and comparing the cost calculation of production by using traditional methods and Activity Based Costing (ABC) ...

  13. 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

  14. 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.

  15. 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.)

  16. Validation of generic cost estimates for construction-related activities at nuclear power plants: Final report

    International Nuclear Information System (INIS)

    Simion, G.; Sciacca, F.; Claiborne, E.; Watlington, B.; Riordan, B.; McLaughlin, M.

    1988-05-01

    This report represents a validation study of the cost methodologies and quantitative factors derived in Labor Productivity Adjustment Factors and Generic Methodology for Estimating the Labor Cost Associated with the Removal of Hardware, Materials, and Structures From Nuclear Power Plants. This cost methodology was developed to support NRC analysts in determining generic estimates of removal, installation, and total labor costs for construction-related activities at nuclear generating stations. In addition to the validation discussion, this report reviews the generic cost analysis methodology employed. It also discusses each of the individual cost factors used in estimating the costs of physical modifications at nuclear power plants. The generic estimating approach presented uses the /open quotes/greenfield/close quotes/ or new plant construction installation costs compiled in the Energy Economic Data Base (EEDB) as a baseline. These baseline costs are then adjusted to account for labor productivity, radiation fields, learning curve effects, and impacts on ancillary systems or components. For comparisons of estimated vs actual labor costs, approximately four dozen actual cost data points (as reported by 14 nuclear utilities) were obtained. Detailed background information was collected on each individual data point to give the best understanding possible so that the labor productivity factors, removal factors, etc., could judiciously be chosen. This study concludes that cost estimates that are typically within 40% of the actual values can be generated by prudently using the methodologies and cost factors investigated herein

  17. 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.

  18. The influence of daily variation in foraging cost on the activity of small carnivores

    Science.gov (United States)

    William J. Zielinski

    1988-01-01

    The daily activity of some predators is correlated with the activity pattern of their prey. If capture efficiency varies as a function of prey activity, a predator that synchronizes its foraging activity with the time of day that prey are most vulnerable should capture more prey, and at lower cost, than a predator that initiates foraging at random. Mink, ...

  19. No Cost/Low Cost: A Solution for Creative Physical Education Activities

    Science.gov (United States)

    Messerole, Michael J.; Black, Bryan M.

    2014-01-01

    This article describes how the use of Pringles cans and other tube containers can help physical education teachers gain a new perspective on incorporating a reusable, recyclable, durable product to create fun activities that support the development of fundamental skills in the physical education environment.

  20. 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.

  1. Using a Curricular Vision to Define Entrustable Professional Activities for Medical Student Assessment.

    Science.gov (United States)

    Hauer, Karen E; Boscardin, Christy; Fulton, Tracy B; Lucey, Catherine; Oza, Sandra; Teherani, Arianne

    2015-09-01

    The new UCSF Bridges Curriculum aims to prepare students to succeed in today's health care system while simultaneously improving it. Curriculum redesign requires assessment strategies that ensure that graduates achieve competence in enduring and emerging skills for clinical practice. To design entrustable professional activities (EPAs) for assessment in a new curriculum and gather evidence of content validity. University of California, San Francisco, School of Medicine. Nineteen medical educators participated; 14 completed both rounds of a Delphi survey. Authors describe 5 steps for defining EPAs that encompass a curricular vision including refining the vision, defining draft EPAs, developing EPAs and assessment strategies, defining competencies and milestones, and mapping milestones to EPAs. A Q-sort activity and Delphi survey involving local medical educators created consensus and prioritization for milestones for each EPA. For 4 EPAs, most milestones had content validity indices (CVIs) of at least 78 %. For 2 EPAs, 2 to 4 milestones did not achieve CVIs of 78 %. We demonstrate a stepwise procedure for developing EPAs that capture essential physician work activities defined by a curricular vision. Structured procedures for soliciting faculty feedback and mapping milestones to EPAs provide content validity.

  2. 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.

  3. 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-...

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

    Directory of Open Access Journals (Sweden)

    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.

  5. 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.

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

    Directory of Open Access Journals (Sweden)

    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

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

    Directory of Open Access Journals (Sweden)

    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.

  8. Activity based costing of diagnostic procedures at a nuclear medicine center of a tertiary care hospital.

    Science.gov (United States)

    Hada, Mahesh Singh; Chakravarty, Abhijit; Mukherjee, Partha

    2014-10-01

    Escalating health care expenses pose a new challenge to the health care environment of becoming more cost-effective. There is an urgent need for more accurate data on the costs of health care procedures. Demographic changes, changing morbidity profile, and the rising impact of noncommunicable diseases are emphasizing the role of nuclear medicine (NM) in the future health care environment. However, the impact of emerging disease load and stagnant resource availability needs to be balanced by a strategic drive towards optimal utilization of available healthcare resources. The aim was to ascertain the cost of diagnostic procedures conducted at the NM Department of a tertiary health care facility by employing activity based costing (ABC) method. A descriptive cross-sectional study was carried out over a period of 1 year. ABC methodology was utilized for ascertaining unit cost of different diagnostic procedures and such costs were compared with prevalent market rates for estimating cost effectiveness of the department being studied. The cost per unit procedure for various procedures varied from Rs. 869 (USD 14.48) for a thyroid scan to Rs. 11230 (USD 187.16) for a meta-iodo-benzyl-guanidine (MIBG) scan, the most cost-effective investigations being the stress thallium, technetium-99 m myocardial perfusion imaging (MPI) and MIBG scan. The costs obtained from this study were observed to be competitive when compared to prevalent market rates. ABC methodology provides precise costing inputs and should be used for all future costing studies in NM Departments.

  9. Activity based costing of diagnostic procedures at a nuclear medicine center of a tertiary care hospital

    International Nuclear Information System (INIS)

    Hada, Mahesh Singh; Chakravarty, Abhijit; Mukherjee, Partha

    2014-01-01

    Escalating health care expenses pose a new challenge to the health care environment of becoming more cost-effective. There is an urgent need for more accurate data on the costs of health care procedures. Demographic changes, changing morbidity profile, and the rising impact of noncommunicable diseases are emphasizing the role of nuclear medicine (NM) in the future health care environment. However, the impact of emerging disease load and stagnant resource availability needs to be balanced by a strategic drive towards optimal utilization of available healthcare resources. The aim was to ascertain the cost of diagnostic procedures conducted at the NM Department of a tertiary health care facility by employing activity based costing (ABC) method. A descriptive cross-sectional study was carried out over a period of 1 year. ABC methodology was utilized for ascertaining unit cost of different diagnostic procedures and such costs were compared with prevalent market rates for estimating cost effectiveness of the department being studied. The cost per unit procedure for various procedures varied from Rs. 869 (USD 14.48) for a thyroid scan to Rs. 11230 (USD 187.16) for a meta-iodo-benzyl-guanidine (MIBG) scan, the most cost-effective investigations being the stress thallium, technetium-99 m myocardial perfusion imaging (MPI) and MIBG scan. The costs obtained from this study were observed to be competitive when compared to prevalent market rates. ABC methodology provides precise costing inputs and should be used for all future costing studies in NM Departments

  10. 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...

  11. Operations Assessment of Launch Vehicle Architectures using Activity Based Cost Models

    Science.gov (United States)

    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.

  12. Health care costs, work productivity and activity impairment in non-malignant chronic pain patients

    DEFF Research Database (Denmark)

    Kronborg, Christian; Handberg, Gitte; Axelsen, Flemming

    2009-01-01

    This study explores the costs of non-malignant chronic pain in patients awaiting treatment in a multidisciplinary pain clinic in a hospital setting. Health care costs due to chronic pain are particular high during the first year after pain onset, and remain high compared with health care costs be...... before pain onset. The majority of chronic pain patients incur the costs of alternative treatments. Chronic pain causes production losses at work, as well as impairment of non-work activities.......This study explores the costs of non-malignant chronic pain in patients awaiting treatment in a multidisciplinary pain clinic in a hospital setting. Health care costs due to chronic pain are particular high during the first year after pain onset, and remain high compared with health care costs...

  13. 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....

  14. 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.

  15. Planning Costs in Certain Stage of the Life Cycle of Investment Activity of Construction Organization

    OpenAIRE

    Iakymchuk Iryna M.

    2017-01-01

    The article discusses the issues related to planning costs in certain stages of the life-cycle of investment activity of construction organization. It has been specified that cost management based on the life-cycle model of the investment project, which is being implemented by a construction organization, allows for a consistent improvement in the efficiency of the innovation process on the basis of a clear planning, as well as cost forecasting. This approach allows for the long-term effectiv...

  16. Active Parasitic Arrays for Low Cost Compact MIMO Transmitters

    DEFF Research Database (Denmark)

    Han, Bo; Barousis, V; Kalis, A

    2011-01-01

    presents a method for generating parasitic loads with a negative real part using active circuit blocks. The proposed method could be used for increasing the modulation order of the aforementioned systems, decrease the required number of parasitic elements or even optimize the antenna efficiency in energy...

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

    Directory of Open Access Journals (Sweden)

    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.

  18. FOREIGN TRADE TEACHING ACTIVITY: DECIDING BETWEEN COST AND SUSTAINABILITY

    Directory of Open Access Journals (Sweden)

    Cristiano Henrique Antonelli da Veiga

    2015-03-01

    Full Text Available The world debate focused on preserving the environment, such a s that held during the United Nations Conference on Sustainable Development, Rio +20, in conjunction with Brazil’s growing foreign trade requires a study of all these topics in management courses. The central premise of this paper is to investigate the systematization of trade concepts through the use of business games. Two asymmetric scenarios for exporting and importing teams were developed using action research and qualitative data analysis. The longitudinal study was conducted on four separate, sequential classes from the Foreign Trade discipline of two universities from southern Brazilian. The students were able to discuss a variety of foreign trade topics and interact autonomously among themselves using business games that stimulate business negotiations through role playing dynamics, demonstrating that this teaching strategy can be used as a foreign trade teaching support tool. The final proposal was to change the game scenarios to focus on the decision between lowest costs and sustainable manufacturing processes without losing the aspects developed previously. The results showed that students’ decisions are more linked to their prior personal environmental concepts than to competition strategies developed for the company.

  19. The Development and Validation of a Knowledge Activities Scale for the Information Professionals in University Libraries

    Directory of Open Access Journals (Sweden)

    Yuan-Ho Huang

    2013-12-01

    Full Text Available This research aims to develop a scale for measuring knowledge activities of information professionals which include the attributes for positive and negative, individual and group. The research processes include interviewing several experts, the exploratory analysis of the pre-test, and the confirmatory factor analysis of the formal questionnaire collecting from academic librarians. The result indicates that there are four factors for individual level, including knowledge absorption, knowledge share, knowledge hampering, and knowledge transfer; and three factors for group level, including knowledge enlarging, knowledge clustering, and knowledge initiating. The scale from both individual and group level demonstrated robust psychometric properties, with acceptable levels of reliability and validity. Library managers could adopt the scales to examine the extent to knowledge activities in order to design a future plan according to the status of the existing library for promoting knowledge management. Furthermore, the result of t-test and ANOVA revealed some facts that we need to consider some business strategies we need to improve for managing human resources. [Article content in Chinese

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

    Science.gov (United States)

    Temkin, Sanford

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

  1. CHARACTERIZATION AND EVALUATION OF TIME-DRIVEN ACTIVITY BASED COSTING BASED ON ABC’S DEVELOPMENT

    DEFF Research Database (Denmark)

    Israelsen, Poul; Kristensen, Thomas Borup

    2014-01-01

    The paper provides a description of the development of Activity Based Costing (ABC) in four variants. This is used to characterize and evaluated the changes made in Time-Driven ABC (TDABC). It is found that TDABC in some cases reaches back to cost calculations prior to ABC (e.g. homogenous...

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

    NARCIS (Netherlands)

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

    2009-01-01

    Objective: 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.

  3. Basic Research on Selecting ISDC Activity for Decommissioning Costing in KRR-2 Decommissioning Project Experience Data

    Energy Technology Data Exchange (ETDEWEB)

    Song, Chan-Ho; Park, Hee-Seong; Jin, Hyung-Gon; Park, Seung-Kook [Korea Atomic Energy Research Institute, Daejeon (Korea, Republic of)

    2015-10-15

    KAERI is performing research for calculation of expected time of a decommissioning work and evaluation of decommissioning cost and this research calculate a decommissioning work unit productivity based on the experience data of decommissioning activity for KRR-2. The KAERI be used to calculate the decommissioning cost and manage the experience data from the decommissioning activity through the Decommissioning Information Management System (DECOMMIS), Decommissioning Facility Characterization DB System (DEFACS), and Decommissioning Work-unit Productivity Calculation System (DEWOCS). In this paper, the methodology was presented how select the ISDC activities in dismantling work procedures of a 'removal of radioactive concrete'. The reason to select the 'removal of radioactive concrete' is main key activity and generates the amount of radioactive waste. This data will take advantage of the cost estimation after the code for the selected items derived ISDC. There are various efforts for decommissioning costing in each country. In particular, OECD/NEA recommends decommissioning cost estimation using the ISDC and IAEA provides for Cost Estimation for Research Reactors in Excel (CERREX) program that anyone is easy to use the cost evaluation from a limited decommissioning experience in domestic. In the future, for the decommissioning cost evaluation, the ISDC will be used more widely in a strong position. This paper has described a method for selecting the ISDC item from the actual dismantling work procedures.

  4. 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.…

  5. Cost of reactive nitrogen release from human activities to the environment in the United States

    Science.gov (United States)

    The leakage of reactive nitrogen (N) from human activities to the environment can cause human health and ecological problems. Often these harmful effects are not reflected in the costs of food, fuel, and fiber that derive from N use. Spatial analyses of economic costs and benef...

  6. Influences on Prescribed Burning Activity and Costs in the National Forest System

    Science.gov (United States)

    David A. Cleaves; Jorge Martinez; Terry K. Haines

    2000-01-01

    The results of a survey concerning National Forest System prescribed burning activity and costs from 1985 to 1995 are examined. Ninety-five of one hundred and fourteen national forests responded. Acreage burned and costs for conducting burns are reported for four types of prescribed fires slash reduction; management-ignited fires; prescribed natural fires; and brush,...

  7. Computing Cost Price by Using Activity Based Costing (ABC Method in Dialysis Ward of Shahid Rajaei Medical & Education Center, in Alborz University of Medical Sciences Karaj in 2015

    Directory of Open Access Journals (Sweden)

    H. Derafshi

    2016-08-01

    Full Text Available Background: Analysis of hospital cost is one of the key subjects for resource allocation. The Activity – based costing is an applicable tool to recognize accurate costs .This technique helps to determine costs. The aim of this study is utilizing activity activity-based costing method to estimate the cost of dialysis unit related to Shahid Rajaei hospital in year 2015. Methods: The type of this research is applied and sectioned descriptive study. The required data is collected from dialysis unit , accounting unit, discharge, the completion of medical equipments of Shahid Rajaei hospital in the first six months 2015 which was calculated cost by excel software. Results and Conclusion: In any month, the average 1238 patients accepted to receive the dialysis services in Shahid Rajaei hospital .The cost of consumables materials was 47.6%, which is the majority percentage of allocated costs. The lowest cost related to insurance deductions about 2.27%. After Calculating various costs of dialysis services, we find out, the personal cost covers only 32% of the all cost. The other ongoing overhead cost is about 11.94% of all cost. Therefore, any dialysis service requires 2.017.131 rial costs, however the tariff of any dialysis service is 1.838.871 rial. So, this center loses 178,260 rial in each session. The results show that the cost of doing any dialysis services is more than the revenue of it in Shahid Rajaei hospital. It seems that the reforming processes of supplying consumable, changing the tariffs in chronic dialysis; especially in set the filter and consumable materials unit besides controlling the cost of human resource could decrease the cost of this unit with Regard to the results recommended using capacity of the private department recommended. 

  8. 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.

  9. Design of Low Cost, Highly Adsorbent Activated Carbon Fibers for Air/Water Purification

    National Research Council Canada - National Science Library

    Mangun, Christian

    1999-01-01

    .... proposes a novel activated carbon fiber (ACF) that will combine the low cost and durability of GAC with tailored pore size and pore surface chemistry for improved defense against chemical weapons...

  10. Applying Cross-Decking and Activity-Based Costing to Military Distribution Centers: A Proposed Framework

    National Research Council Canada - National Science Library

    Elliott, Jonathan

    1997-01-01

    .... Cross-docking is a commercially proven approach to material distribution through a distribution center that can help reduce inventories, speed material flows, and cut related logistics activity costs...

  11. 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

  12. Variability of activity profile during medium-sided games in professional soccer.

    Science.gov (United States)

    Rago, Vincenzo; Silva, João R; Mohr, Magni; Barreira, Daniel; Krustrup, Peter; Rebelo, António N

    2018-04-24

    In Southern European countries it is very frequent to perform medium-sized games (MSG) as last training drill. We analyzed the individual variability and changes in activity patterns during MSG throughout the preseason. Activity profile during MSGs (10v10+goalkeepers, duration: 10-min, field length: 50 m, width: 90 m, area per player: 204.5 m2) was quantified using a GPS in 14 professional male players (6 defenders, 5 midfielders 5 and attackers). Inter-individual variability was higher for high-intensity (HIR), very-high speed (VHS), maximum acceleration (Accmax) and maximum deceleration (Decmax) distance (CV=25.2 to 43.3%), compared to total distance (TD), total acceleration (Acctot) and total deceleration (Dectot) distance (CV= 8.3 to 18.3 %). Defenders showed higher variability in TD, HIR, VHS, Acctot and Dectot (ES= 1.30 to 11.28) compared to the other field positions, whereas attackers showed higher variability in HIR, VHS Accmax and Decmax (ES=-4.92 to 2.07) than other the field positions. Variability in TD regularly increased (ES= -2.13 to -0.91) towards the end of the preseason, while HIR and VHS variability tended to increase over the 3rd and the 4th preseason week (ES=-0.94 to -3.05). However, the behavior of variability across the preseason period was more unpredictable for Acctot and Dectot, both decreasing in the 3rd week (ES= 0.70 to 1.20), while Decmax increased in the 4th week (ES=-0.91±0.59). During MSGs, individual variability of activity differs among field positions, and tends to increase with either speed or acceleration intensity, underlining the need of an individualized approach for training load monitoring.

  13. 78 FR 2379 - Agency Information Collection Activities; Comment Request; Impact Evaluation of Math Professional...

    Science.gov (United States)

    2013-01-11

    ...; Comment Request; Impact Evaluation of Math Professional Development AGENCY: IES/NCES, Department of... of Math Professional Development. OMB Control Number: 1850-NEW. Type of Review: New information... requests clearance to recruit and collect data from districts, schools, and teachers for a study of math...

  14. 78 FR 77442 - Agency Information Collection Activities; Comment Request; The Impact of Professional Development...

    Science.gov (United States)

    2013-12-23

    ..., teacher knowledge measure of fractions (pre- and post-test), and 9 monthly professional development...; Comment Request; The Impact of Professional Development in Fractions for Fourth Grade AGENCY: Institute of....), ED is proposing a new information collection. DATES: Interested persons are invited to submit...

  15. A Framework for Assessing Continuing Professional Development Activities for Satisfying Pharmacy Revalidation Requirements

    Science.gov (United States)

    Donyai, Parastou; Alexander, Angela M.; Denicolo, Pam M.

    2013-01-01

    Introduction: The United Kingdom's pharmacy regulator contemplated using continuing professional development (CPD) in pharmacy revalidation in 2009, simultaneously asking pharmacy professionals to demonstrate the value of their CPD by showing its relevance and impact. The idea of linking new CPD requirements with revalidation was yet to be…

  16. Professional workers @ work: importance of work activities for electronic and face-to-face communications in the Netherlands

    NARCIS (Netherlands)

    Alexander, B.; Dijst, M.J.

    2012-01-01

    We are living in a time of accelerating technological development, which affects us all in our professional and social lives. Using data obtained from a 2-day activity-travel-communication diary survey in the Utrecht–Amersfoort–Hilversum region in the Netherlands, we enhance insight into the use

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

    Directory of Open Access Journals (Sweden)

    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.

  18. Experience, Intersubjectivity, and Reflection: A Human Science Perspective on Preparation of Future Professionals in Adaptive Physical Activity

    Science.gov (United States)

    Standal, Øyvind F.; Rugseth, Gro

    2016-01-01

    The aim of this article is to show that and how philosophy and philosophical thinking can be of relevance for the preparation of future professionals in adaptive physical activity. To this end we utilize philosophical insights from the human science perspective on two central issues, namely experience and intersubjectivity, which are weaved…

  19. The Impact of Learning about Technology via Action Research as a Professional Development Activity on Higher Education: A Case Study

    Science.gov (United States)

    Premdas, Leisa

    2017-01-01

    The purpose of this mixed method study was to determine the perceived impact of learning about technology via action research as a professional development activity on faculty and students in higher education. Nine faculty members--also Teaching and Technology Fellows representing various disciplines at St. John's University--were selected based…

  20. 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.

  1. Activity-based costing via an information system: an application created for a breast imaging center.

    Science.gov (United States)

    Hawkins, H; Langer, J; Padua, E; Reaves, J

    2001-06-01

    Activity-based costing (ABC) is a process that enables the estimation of the cost of producing a product or service. More accurate than traditional charge-based approaches, it emphasizes analysis of processes, and more specific identification of both direct and indirect costs. This accuracy is essential in today's healthcare environment, in which managed care organizations necessitate responsible and accountable costing. However, to be successfully utilized, it requires time, effort, expertise, and support. Data collection can be tedious and expensive. By integrating ABC with information management (IM) and systems (IS), organizations can take advantage of the process orientation of both, extend and improve ABC, and decrease resource utilization for ABC projects. In our case study, we have examined the process of a multidisciplinary breast center. We have mapped the constituent activities and established cost drivers. This information has been structured and included in our information system database for subsequent analysis.

  2. Status of costing hospital nursing work within Australian casemix activity-based funding policy.

    Science.gov (United States)

    Heslop, Liza

    2012-02-01

    Australia has a long history of patient level costing initiated when casemix funding was implemented in several states in the early 1990s. Australia includes, to some extent, hospital payment based on nursing intensity adopted within casemix funding policy and the Diagnostic Related Group system. Costing of hospital nursing services in Australia has not changed significantly in the last few decades despite widespread introduction of casemix funding policy at the state level. Recent Commonwealth of Australia National Health Reform presents change to the management of the delivery of health care including health-care costing. There is agreement for all Australian jurisdictions to progress to casemix-based activity funding. Within this context, nurse costing infrastructure presents contemporary issues and challenges. An assessment is made of the progress of costing nursing services within casemix funding models in Australian hospitals. Valid and reliable Australian-refined nursing service weights might overcome present cost deficiencies and limitations. © 2012 Blackwell Publishing Asia Pty Ltd.

  3. 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.

  4. Program Director Perceptions of Proficiency in the Core Entrustable Professional Activities.

    Science.gov (United States)

    Pearlman, R Ellen; Pawelczak, Melissa; Yacht, Andrew C; Akbar, Salaahuddin; Farina, Gino A

    2017-10-01

    The Association of American Medical Colleges describes 13 core entrustable professional activities (EPAs) that every graduating medical student should be expected to perform proficiently on day 1 of residency, regardless of chosen specialty. Studies have shown wide variability in program director (PD) confidence in interns' abilities to perform these core EPAs. Little is known regarding comparison of United States Medical Licensing Examination (USMLE) scores with proficiency in EPAs. We determined if PDs from a large health system felt confident in their postgraduate year 1 residents' abilities to perform the 13 core EPAs, and compared perceived EPA proficiency with USMLE Step 1 and Step 2 scores. The PDs were asked to rate their residents' proficiency in each EPA and to provide residents' USMLE scores. Timing coincided with the reporting period for resident milestones. Surveys were completed on 204 of 328 residents (62%). PDs reported that 69% of residents (140 of 204) were prepared for EPA 4 (orders/prescriptions), 61% (117 of 192) for EPA 7 (form clinical questions), 68% (135 of 198) for EPA 8 (handovers), 63% (116 of 185) for EPA 11 (consent), and 38% (49 of 129) for EPA 13 (patient safety). EPA ratings and USMLE 1 and 2 were negatively correlated ( r (101) = -0.23, P  = .031). PDs felt that a significant percentage of residents were not adequately prepared in order writing, forming clinical questions, handoffs, informed consent, and promoting a culture of patient safety. We found no positive association between USMLE scores and EPA ratings.

  5. Professional activity of Emery-Dreifuss muscular dystrophy patients in Poland

    Directory of Open Access Journals (Sweden)

    Agnieszka Madej-Pilarczyk

    2014-04-01

    Full Text Available Objectives: Emery-Dreifuss muscular dystrophy (EDMD is a very rare genetic disorder affecting skeletal and heart muscles. The aim of this study was to identify factors which might influence the ability to work in EDMD patients in Poland. Material and Methods: The study included 24 patients suffering from either of the two EDMD forms: 17 with emerinopathy (EDMD1; EDMD caused by mutations in the emerin gene and 7 with laminopathy (EDMD2; EDMD caused by the lamin A/C gene mutations. After clinical evaluation of EDMD course, study participants were questioned about their education, current and former employment, and disability certificates and pensions. Results: 54% of the study participants were employed, and 90% of them had job position corresponding to their education. Undertaking work did not correlate with the level of physical performance or disease complication, but it revealed statistically significant correlation with a higher level of education (p = 0.015. Only 23% of professionally active patients were employed in a sheltered workplace. Disability certificate was granted to all EDMD2 and to 90% of EDMD1 patients. All EDMD2 and 50% of EDMD1 patients received a disability pension, which reflects more severe course of EDMD2. Conclusions: Higher level of education increased the chance of employment, even if significant disability was present. Therefore, I hypothesize that advice on education and jobcounseling should be applied as early as possible after the diagnosis of EDMD.

  6. Using the Entrustable Professional Activities Framework in the Assessment of Procedural Skills.

    Science.gov (United States)

    Pugh, Debra; Cavalcanti, Rodrigo B; Halman, Samantha; Ma, Irene W Y; Mylopoulos, Maria; Shanks, David; Stroud, Lynfa

    2017-04-01

    The entrustable professional activity (EPA) framework has been identified as a useful approach to assessment in competency-based education. To apply an EPA framework for assessment, essential skills necessary for entrustment to occur must first be identified. Using an EPA framework, our study sought to (1) define the essential skills required for entrustment for 7 bedside procedures expected of graduates of Canadian internal medicine (IM) residency programs, and (2) develop rubrics for the assessment of these procedural skills. An initial list of essential skills was defined for each procedural EPA by focus groups of experts at 4 academic centers using the nominal group technique. These lists were subsequently vetted by representatives from all Canadian IM training programs through a web-based survey. Consensus (more than 80% agreement) about inclusion of each item was sought using a modified Delphi exercise. Qualitative survey data were analyzed using a framework approach to inform final assessment rubrics for each procedure. Initial lists of essential skills for procedural EPAs ranged from 10 to 24 items. A total of 111 experts completed the national survey. After 2 iterations, consensus was reached on all items. Following qualitative analysis, final rubrics were created, which included 6 to 10 items per procedure. These EPA-based assessment rubrics represent a national consensus by Canadian IM clinician educators. They provide a practical guide for the assessment of procedural skills in a competency-based education model, and a robust foundation for future research on their implementation and evaluation.

  7. 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.

  8. 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

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

    Directory of Open Access Journals (Sweden)

    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

  10. Lifecycle Prognostics Architecture for Selected High-Cost Active Components

    Energy Technology Data Exchange (ETDEWEB)

    N. Lybeck; B. Pham; M. Tawfik; J. B. Coble; R. M. Meyer; P. Ramuhalli; L. J. Bond

    2011-08-01

    There are an extensive body of knowledge and some commercial products available for calculating prognostics, remaining useful life, and damage index parameters. The application of these technologies within the nuclear power community is still in its infancy. Online monitoring and condition-based maintenance is seeing increasing acceptance and deployment, and these activities provide the technological bases for expanding to add predictive/prognostics capabilities. In looking to deploy prognostics there are three key aspects of systems that are presented and discussed: (1) component/system/structure selection, (2) prognostic algorithms, and (3) prognostics architectures. Criteria are presented for component selection: feasibility, failure probability, consequences of failure, and benefits of the prognostics and health management (PHM) system. The basis and methods commonly used for prognostics algorithms are reviewed and summarized. Criteria for evaluating PHM architectures are presented: open, modular architecture; platform independence; graphical user interface for system development and/or results viewing; web enabled tools; scalability; and standards compatibility. Thirteen software products were identified and discussed in the context of being potentially useful for deployment in a PHM program applied to systems in a nuclear power plant (NPP). These products were evaluated by using information available from company websites, product brochures, fact sheets, scholarly publications, and direct communication with vendors. The thirteen products were classified into four groups of software: (1) research tools, (2) PHM system development tools, (3) deployable architectures, and (4) peripheral tools. Eight software tools fell into the deployable architectures category. Of those eight, only two employ all six modules of a full PHM system. Five systems did not offer prognostic estimates, and one system employed the full health monitoring suite but lacked operations and

  11. Lifecycle Prognostics Architecture for Selected High-Cost Active Components

    International Nuclear Information System (INIS)

    Lybeck, N.; Pham, B.; Tawfik, M.; Coble, J.B.; Meyer, R.M.; Ramuhalli, P.; Bond, L.J.

    2011-01-01

    There are an extensive body of knowledge and some commercial products available for calculating prognostics, remaining useful life, and damage index parameters. The application of these technologies within the nuclear power community is still in its infancy. Online monitoring and condition-based maintenance is seeing increasing acceptance and deployment, and these activities provide the technological bases for expanding to add predictive/prognostics capabilities. In looking to deploy prognostics there are three key aspects of systems that are presented and discussed: (1) component/system/structure selection, (2) prognostic algorithms, and (3) prognostics architectures. Criteria are presented for component selection: feasibility, failure probability, consequences of failure, and benefits of the prognostics and health management (PHM) system. The basis and methods commonly used for prognostics algorithms are reviewed and summarized. Criteria for evaluating PHM architectures are presented: open, modular architecture; platform independence; graphical user interface for system development and/or results viewing; web enabled tools; scalability; and standards compatibility. Thirteen software products were identified and discussed in the context of being potentially useful for deployment in a PHM program applied to systems in a nuclear power plant (NPP). These products were evaluated by using information available from company websites, product brochures, fact sheets, scholarly publications, and direct communication with vendors. The thirteen products were classified into four groups of software: (1) research tools, (2) PHM system development tools, (3) deployable architectures, and (4) peripheral tools. Eight software tools fell into the deployable architectures category. Of those eight, only two employ all six modules of a full PHM system. Five systems did not offer prognostic estimates, and one system employed the full health monitoring suite but lacked operations and

  12. 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

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

    Directory of Open Access Journals (Sweden)

    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

  14. Trusting early learners with critical professional activities through emergency medical technician certification.

    Science.gov (United States)

    Brenner, Judith; Bird, Jeffrey; Ginzburg, Samara B; Kwiatkowski, Thomas; Papasodero, Vincent; Rennie, William; Schlegel, Elisabeth; Ten Cate, Olle; Willey, Joanne M

    2018-03-08

    Two dominant themes face medical education: developing integrated curricula and improving the undergraduate medical education (UME) to graduate medical education (GME) transition. An innovative solution to both of these challenges at the Zucker School of Medicine has been the application of the cognitive apprenticeship framework in requiring emergency medical technician (EMT) certification during the first course in medical school as the core on which to build an integrated curriculum and provide entrustable clinical skills. Beginning with the Class of 2011, student feedback about the short-term impact of the experience was collected annually. In addition, perceptions of near graduates and alumni were surveyed in 2017 to explore the long-term impact of the experience. Theme analysis was conducted via inductive coding. Both first-year and more experienced learners report the value of the EMT curriculum as an integrated component of the first course of medical school. Reported positive long-term impacts included the first-hand observation of social determinants of health and interprofessionalism. Negative comments by early learners focused on course logistics, whereas older learners recalled the variability of clinical experiences during ambulance runs. The integration of the EMT curriculum as a core component of the first course serves multiple purposes: 1) it provides the foundation of a spiral learning approach; 2) it contextualizes the basic sciences within clinical practice; 3) it provides opportunities for students to engage in authentic clinical activities under the guidance of mentors; 4) it introduces students to the interdisciplinary nature of medicine; and 5) it serves as the first entrustable professional activity (EPA) for our students.

  15. Mapping the Demand for Serious Games in Postgraduate Medical Education Using the Entrustable Professional Activities Framework.

    Science.gov (United States)

    Graafland, Maurits; Ten Cate, Olle; van Seventer, Jan-Pieter; Schraagen, Jan Maarten C; Schijven, Marlies P

    2015-10-01

    Serious games are potentially powerful tools for residency training and increasingly attract attention from medical educators. At present, serious games have little evidence-based relations with competency-based medical education, which may impede their incorporation into residency training programs. The aim of this study was to identify highly valued entrustable professional activities (EPAs) to support designers in the development of new, serious games built on a valid needs-assessment. All 149 licensed medical specialists from seven specialties in one academic hospital participated in seven different Delphi expert panels. They filled out a two-round Delphi survey, aimed at identifying the most valuable EPAs in their respective curricula. Specialists were asked to name the most highly valued EPA in their area in the first Delphi round. In the second round, the generated responses were presented and ranked according to priority by the medical specialists. Sixty-two EPAs were identified as valuable training subjects throughout five specialties. Eleven EPAs--"management of trauma patient," "chest tube placement," "laparoscopic cholecystectomy," "assessment of vital signs," "airway management," "induction of general anesthesia," "assessment of suicidal patient," "psychiatric assessment," "gastroscopy," "colonoscopy," and "resuscitation of emergency patients"--were consistently given a high score. The future medical specialist is an active learner, comfortable with digital techniques and learning strategies such as serious gaming. In order to maximize the impact and acceptance of new serious games, it is vital to select the most relevant training subjects. Although some serious games have already targeted top-priority EPAs, plenty of opportunities remain.

  16. 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.

  17. 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.

  18. Promoting readiness to practice: which learning activities promote competence and professional identity for student social workers during practice learning?

    OpenAIRE

    Roulston, Audrey; Cleak, Helen; Vreugdenhil, Anthea

    2016-01-01

    Practice learning is integral to the curriculum for qualifying social work students. Accreditation standards require regular student supervision and exposure to specific learning activities. Most agencies offer high quality placements but organisational cutbacks may affect supervision and restrict the development of competence and professional identity. Undergraduate social work students in Northern Ireland universities (n = 396) were surveyed about the usefulness of the learning activities t...

  19. 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.

  20. 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.

  1. 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.

  2. 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

  3. Activity-based costing for pathology examinations and comparison with the current pricing system in Turkey.

    Science.gov (United States)

    Ergün, Ferda A K; Ağirbaş, Ismail; Kuzu, Işınsu

    2013-01-01

    To demonstrate the real cost data of the pathology examinations by using the activity-based costing method and to contribute to the financial planning of the departments, health managers and also the social security institution. Forty-four examinations selected from the Healthcare Implementation Notification system list and performed at the Ankara University Faculty of Medicine Pathology Department during September 2010 were studied. The analysis and the real cost calculations were done according to the duration of the procedures. Calculated costs were compared with the Healthcare Implementation Notification system and Medicare price lists. The costs of the pathology tests listed within the same pricing levels in the Healthcare Implementation Notification system list showed great differences. The minimum and maximum costs in level 1, 2, 3, and 4 were 15,98-80,15 TL, 15,95-258,59 TL, 42,38- 236,87 TL, and 124,42-406,76 TL, respectively. Medicare price levels were more consistent with the real costs of the examinations compared to the Healthcare Implementation Notification system price list. The prices of the pathology examination listed at different levels in the Healthcare Implementation Notification system lists do not cover the real costs of the work done. The principal parameters of Activity-Based Costing system are more suitable for making the most realistic cost categorization. Although the prices could differ between countries, the Medicare system categories are more realistic than the Healthcare Implementation Notification system. The Healthcare Implementation Notification system list needs to be revised in order to reflect the real costs of the pathology examinations.

  4. 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)

  5. Cost per remission and cost per response with infliximab, adalimumab, and golimumab for the treatment of moderately-to-severely active ulcerative colitis.

    Science.gov (United States)

    Toor, Kabirraaj; Druyts, Eric; Jansen, Jeroen P; Thorlund, Kristian

    2015-06-01

    To determine the short-term costs per sustained remission and sustained response of three tumor necrosis factor inhibitors (infliximab, adalimumab, and golimumab) in comparison to conventional therapy for the treatment of moderately-to-severely active ulcerative colitis. A probabilistic Markov model was developed. This included an 8-week induction period, and 22 subsequent 2-week cycles (up to 1 year). The model included three disease states: remission, response, and relapse. Costs were from a Canadian public payer perspective. Estimates for the additional cost per 1 year of sustained remission and sustained response were obtained. Golimumab 100 mg provided the lowest cost per additional remission ($935) and cost per additional response ($701) compared with conventional therapy. Golimumab 50 mg yielded slightly higher costs than golimumab 100 mg. Infliximab was associated with the largest additional number of estimated remissions and responses, but also higher cost at $1975 per remission and $1311 per response. Adalimumab was associated with the largest cost per remission ($7430) and cost per response ($2361). The cost per additional remission and cost per additional response associated with infliximab vs golimumab 100 mg was $14,659 and $4753, respectively. The results suggest that the additional cost of 1 full year of remission and response are lowest with golimumab 100 mg, followed by golimumab 50 mg. Although infliximab has the highest efficacy, it did not exhibit the lowest cost per additional remission or response. Adalimumab produced the highest cost per additional remission and response.

  6. 77 FR 73993 - Agency Information Collection Activities; Comment Request; Indian Education Professional...

    Science.gov (United States)

    2012-12-12

    ...; Comment Request; Indian Education Professional Development Grants Program: GPRA and Service Payback Data... an existing information collection. DATES: Interested persons are invited to submit comments on or... understand the [[Page 73994

  7. Time-driven activity based costing of total knee replacement surgery at a London teaching hospital.

    Science.gov (United States)

    Chen, Alvin; Sabharwal, Sanjeeve; Akhtar, Kashif; Makaram, Navnit; Gupte, Chinmay M

    2015-12-01

    The aim of this study was to conduct a time-driven activity based costing (TDABC) analysis of the clinical pathway for total knee replacement (TKR) and to determine where the major cost drivers lay. The in-patient pathway was prospectively mapped utilising a TDABC model, following 20 TKRs. The mean age for these patients was 73.4 years. All patients were ASA grade I or II and their mean BMI was 30.4. The 14 varus knees had a mean deformity of 5.32° and the six valgus knee had a mean deformity of 10.83°. Timings were prospectively collected as each patient was followed through the TKR pathway. Pre-operative costs including pre-assessment and joint school were £ 163. Total staff costs for admission and the operating theatre were £ 658. Consumables cost for the operating theatre were £ 1862. The average length of stay was 5.25 days at a total cost of £ 910. Trust overheads contributed £ 1651. The overall institutional cost of a 'noncomplex' TKR in patients without substantial medical co-morbidities was estimated to be £ 5422, representing a profit of £ 1065 based on a best practice tariff of £ 6487. The major cost drivers in the TKR pathway were determined to be theatre consumables, corporate overheads, overall ward cost and operating theatre staffing costs. Appropriate discounting of implant costs, reduction in length of stay by adopting an enhanced recovery programme and control of corporate overheads through the use of elective orthopaedic treatment centres are proposed approaches for reducing the overall cost of treatment. Copyright © 2015 Elsevier B.V. All rights reserved.

  8. Cost-Effectiveness of Ready for Recess to Promote Physical Activity in Children

    Science.gov (United States)

    Wang, Hongmei; Li, Tao; Siahpush, Mohammad; Chen, Li-Wu; Huberty, Jennifer

    2017-01-01

    Background: Many school-based recess interventions have been shown to be effective in increasing physical activity but their relative efficiency compared to other school-based programs are unknown. This study examined the cost-effectiveness of Ready for Recess, a program designed to increase students' physical activity in 2 elementary schools.…

  9. 75 FR 71677 - Reimbursement for Costs of Remedial Action at Active Uranium and Thorium Processing Sites

    Science.gov (United States)

    2010-11-24

    ... DEPARTMENT OF ENERGY Reimbursement for Costs of Remedial Action at Active Uranium and Thorium... in FY 2011 from eligible active uranium and thorium processing site licensees for reimbursement under... approximately $24.3 million of Recovery Act funds available for reimbursement in FY 2011, as well as the $10...

  10. 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

  11. 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

  12. The hidden costs of self-management services in the accounting activity of a company

    Directory of Open Access Journals (Sweden)

    Dan Ioan TOPOR

    2017-05-01

    Full Text Available This article addresses relevant aspects regarding the hidden costs of self-management services in the accounting area, within the accounting department of a company. With this aim, the authors conducted a study using a questionnaire, whose results were analyzed and interpreted. The hidden costs of the self-management of business accounting services observed in the accounting department of the company have been assessed and the causes of their generating sources were identified and analyzed. The debate of these hidden costs involved the treating of notions that exist in the accounting language, but are still not sufficiently explored by the specialists in the area. We also presented and analyzed the causes of the hidden costs of self-management in the accounting activity, as well as a reporting document for failures, arising from the case study. The article ends with the authors' conclusions regarding the hidden costs of self-management services in the accounting area.

  13. Motivation of health professionals and associates to perform daily job activities

    Directory of Open Access Journals (Sweden)

    Suvada Švrakić

    2012-12-01

    Full Text Available Introduction: Motivation is one of the most complex elements of human behavior, it is the subject of debates by which we answer to the question of why someone behaves in a certain way. The aim of this study wasto examine the factors of motivation for health workers and staff in working with diffi cult patients in intensive care units and to evaluate implementation of motivation factors by managers in their daily work with a team of health professionals.Methods: The study was designed as prospective. It was conducted on 27 employees who work in intensive care units in Clinical Center of Sarajevo University. The survey questionnaire was used with a clear andconcise questions , aimed at testing the factors of motivation for daily work with diffi cult patients, as well as implementation of motivational factors by managers in the organizational unit (OU.Results: Respondents indicated that motivates them, good organization of work - 10 of them (37%, while 26% of respondents indicated that they are motivated by fi nancial gain. In our study 21 (77% of respondentssaid that their managers infuenced the motivation for a better job. Mobbing at the workplace did not had 80% of respondents, while 8% of respondents stated that they had some form of mobbing, and 12% of respondents give partial response.Conclusions: The survey showed that most respondents have a good motivation factors for the performance of daily activities to work with diffi cult patients. As the main motivating factors respondents reportedgood organization of work, as well as positive examples of their managers.

  14. A comparison of professional-level faculty and student perceptions of active learning: its current use, effectiveness, and barriers

    Science.gov (United States)

    Metz, Michael J.

    2014-01-01

    Active learning is an instructional method in which students become engaged participants in the classroom through the use of in-class written exercises, games, problem sets, audience-response systems, debates, class discussions, etc. Despite evidence supporting the effectiveness of active learning strategies, minimal adoption of the technique has occurred in many professional programs. The goal of this study was to compare the perceptions of active learning between students who were exposed to active learning in the classroom (n = 116) and professional-level physiology faculty members (n = 9). Faculty members reported a heavy reliance on lectures and minimal use of educational games and activities, whereas students indicated that they learned best via the activities. A majority of faculty members (89%) had observed active learning in the classroom and predicted favorable effects of the method on student performance and motivation. The main reported barriers by faculty members to the adoption of active learning were a lack of necessary class time, a high comfort level with traditional lectures, and insufficient time to develop materials. Students hypothesized similar obstacles for faculty members but also associated many negative qualities with the traditional lecturers. Despite these barriers, a majority of faculty members (78%) were interested in learning more about the alternative teaching strategy. Both faculty members and students indicated that active learning should occupy portions (29% vs. 40%) of face-to-face class time. PMID:25179615

  15. A comparison of professional-level faculty and student perceptions of active learning: its current use, effectiveness, and barriers.

    Science.gov (United States)

    Miller, Cynthia J; Metz, Michael J

    2014-09-01

    Active learning is an instructional method in which students become engaged participants in the classroom through the use of in-class written exercises, games, problem sets, audience-response systems, debates, class discussions, etc. Despite evidence supporting the effectiveness of active learning strategies, minimal adoption of the technique has occurred in many professional programs. The goal of this study was to compare the perceptions of active learning between students who were exposed to active learning in the classroom (n = 116) and professional-level physiology faculty members (n = 9). Faculty members reported a heavy reliance on lectures and minimal use of educational games and activities, whereas students indicated that they learned best via the activities. A majority of faculty members (89%) had observed active learning in the classroom and predicted favorable effects of the method on student performance and motivation. The main reported barriers by faculty members to the adoption of active learning were a lack of necessary class time, a high comfort level with traditional lectures, and insufficient time to develop materials. Students hypothesized similar obstacles for faculty members but also associated many negative qualities with the traditional lecturers. Despite these barriers, a majority of faculty members (78%) were interested in learning more about the alternative teaching strategy. Both faculty members and students indicated that active learning should occupy portions (29% vs. 40%) of face-to-face class time. Copyright © 2014 The American Physiological Society.

  16. 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.

  17. ACTIVITY-BASED COSTING DAN SIMULATED ANNEALING UNTUK PENCARIAN RUTE PADA FLEXIBLE MANUFACTURING SYSTEMS

    OpenAIRE

    Gregorius Satia Budhi

    2003-01-01

    Flexible Manufacturing System (FMS) is a manufacturing system that is formed from several Numerical Controlled Machines combine with material handling system, so that different jobs can be worked by different machines sequences. FMS combine the high productivity and flexibility of Transfer Line and Job Shop manufacturing system. In this reasearch, Activity-Based Costing(ABC) approach was used as the weight to search the operation route in the proper machine, so that the total production cost ...

  18. Employee Training, Managerial Commitment And The Implementation Of Activity Based Costing; Impact On Performance Of SMEs

    OpenAIRE

    Job Dubihlela; Rosebud Rundora

    2013-01-01

    This article examines the implementation of activity-based costing (ABC) in the SMEs sector in a developing country. The consequences of ABC on the evolution of management accounting and its impact on the accounting processes, particular as it relates to organizational cost performance has been a subject of discourse in the past two decades. This study provides some insight into the conspicuous paradox that in spite of the theoretical benefits of ABC, very few SMEs in South Africa adopt it an...

  19. Cost savings and activity levels in the UKCS: a positive sum game

    International Nuclear Information System (INIS)

    Kemp, A.G.; MacDonald, Bruce

    1995-01-01

    Declining production in mature fields, relatively small sizes of new fields the fall in oil prices and the high tax takes in old fields have combined to squeeze profit margins on petroleum exploitation in the UKCS. Achieved reductions in development and operating costs can help to sustain activity levels over the next two decades. Contractors as well as oil companies and the nation generally will benefit from the substantial number of induced extra field developments achieved from cost savings of 20%. (author)

  20. 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.

  1. Penerapan Activity-based Costing System Untuk Menentukan Harga Pokok Produksi PT. Celebes Mina Pratama

    OpenAIRE

    Rahmaji, Danang

    2013-01-01

    PT. Celebes Mina Pratama yang selama ini masih menggunakan Sistem Tradisional dengan metode Full Costing mempunyai aset tetap Rp.7.127.242.784 dari total aset Rp.13.740.563.379. Activity-Based Costing System mampu memberikan perhitungan Harga Pokok Produksi yang lebih akurat. Penelitian ini mempunyai tiga tujuan utama. Pertama, bertujuan untuk mengetahui perhitungan Harga Pokok Produksi dengan metode tradisional yang digunakan oleh Perusahaan. Kedua, untuk mengetahui perhitungan Harga Pokok P...

  2. COST-EFFECTIVENESS ANALYSIS OF OUTSOURCING SERVICES IN REGARD TO Foreign ECONOMIC ACTIVITY OF ENTERPRISES

    Directory of Open Access Journals (Sweden)

    Evgenia Sergeevna Gracheva

    2017-06-01

    Full Text Available Despite enterprises, which render outsourcing services, appeared on the Russian services market with the beginning of market relations, there are not many researches that deal with competition and cost-effectiveness analyses of outsourcing services in regard to foreign economic activity. Economic integration of Russian business into international economic relations leads to complication of all national foreign economic complex and to the necessity of international economic infrastructure development. One of its most important parts are both services which deal with execution of support international economic operations (interpreting and translation services, transport services, customs services etc. and conducting foreign economic activity for client-enterprise (complex outsourcing FEA. Welcoming environment is formed nowadays for outsourcing business development in regard to foreign economic activity. It dictates the need for more thorough study of this type of business activity and development of indicators system for cost-effectiveness analysis of outsourcing in regard to foreign economic activity. Purpose – to define the complex outsourcing FEA, to develop the indicators system for cost-effectiveness analysis of outsourcing services in regard to foreign economic activity. Methodology: in article following scientific methods are used: functional method and statistical method. Results: is given authorial definition of complex outsourcing FEA, is developed the indicators system for cost-effectiveness analysis of outsourcing. Practical implications: the results of this research may be used by the businesses, which render outsourcing and intermediary services in regard to foreign economic activity.

  3. Influence of transaction costs on controlling activity of territorial taxation bodies

    Directory of Open Access Journals (Sweden)

    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.

  4. Time-driven activity-based costing: A dynamic value assessment model in pediatric appendicitis.

    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

    2017-06-01

    Healthcare reform policies are emphasizing value-based healthcare delivery. We hypothesize that time-driven activity-based costing (TDABC) can be used to appraise healthcare interventions in pediatric appendicitis. Triage-based standing delegation orders, surgical advanced practice providers, and a same-day discharge protocol were implemented to target deficiencies identified in our initial TDABC model. Post-intervention process maps for a hospital episode were created using electronic time stamp data for simple appendicitis cases during February to March 2016. Total personnel and consumable costs were determined using TDABC methodology. The post-intervention TDABC model featured 6 phases of care, 33 processes, and 19 personnel types. Our interventions reduced duration and costs in the emergency department (-41min, -$23) and pre-operative floor (-57min, -$18). While post-anesthesia care unit duration and costs increased (+224min, +$41), the same-day discharge protocol eliminated post-operative floor costs (-$306). Our model incorporating all three interventions reduced total direct costs by 11% ($2753.39 to $2447.68) and duration of hospitalization by 51% (1984min to 966min). Time-driven activity-based costing can dynamically model changes in our healthcare delivery as a result of process improvement interventions. It is an effective tool to continuously assess the impact of these interventions on the value of appendicitis care. II, Type of study: Economic Analysis. Copyright © 2017 Elsevier Inc. All rights reserved.

  5. Cost of outpatient endoscopic sinus surgery from the perspective of the Canadian government: a time-driven activity-based costing approach.

    Science.gov (United States)

    Au, Jennifer; Rudmik, Luke

    2013-09-01

    The time-driven activity-based costing (TD-ABC) method is a novel approach to quantify the costs of a complex system. The aim of this study was to apply the TD-ABC technique to define the overall cost of a routine outpatient endoscopic sinus surgery (ESS) from the perspective of the Canadian government payer. Costing perspective was the Canadian government payer. All monetary values are in Canadian dollars as of December 2012. Costs were obtained by contacting staff unions, reviewing purchasing databases and provincial physician fee schedules. Practical capacity time values were collected from the College and Association of Registered Nurses of Alberta. Capacity cost rates ($/min) were calculated for all staff, capital equipment, and hospital space. The overall cost for routine outpatient ESS was $3510.31. The cost per ESS case for each clinical pathway encounter was as follows: preoperative holding ($49.19); intraoperative ($3296.60); sterilization ($90.20); postanesthesia care unit ($28.64); and postoperative day ward ($45.68). The 3 major cost drivers were physician fees, disposable equipment, and nursing costs. The intraoperative phase contributed to 94.5% of the overall cost. This study applied the TD-ABC method to evaluate the cost of outpatient ESS from the perspective of the Canadian government payer and defined the overall cost to be $3510.31 per case. © 2013 ARS-AAOA, LLC.

  6. 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...

  7. PENERAPAN ACTIVITY BASED COSTING SYSTEM DALAM MENENTUKAN HARGA POKOK (Studi Kasus Penentuan Besarnya Tarif Jasa Rawat Inap Pada RSUD Deli Serdang Lubuk Pakam )

    OpenAIRE

    TIARA, SHITA; HADINI, SYARIFAH LIDYA

    2015-01-01

    Activity Based Costing System is an accounting information system that implements the concepts of accounting activity to produce more accurate cost. Activity-based cost calculation is costing approach that charge resources to cost objects such as products, services, or customer based activities undertaken for the cost objects. Deli Serdang Hospital in determining the basic price is still using the traditional cost accounting. This system is not suitable for the calculation of the cost of prod...

  8. Synergistic Role of Balanced Scorecard/Activity Based Costing and Goal Programming Combined Model on Strategic Cost Management

    OpenAIRE

    Taleghani, Mohammad

    2017-01-01

    During the past few years, we have seen a significant shift in cost accounting and management. In the new business environment, cost management has become a critical skill, but it is not sufficient for simply reducing costs; instead, costs must be managed strategically. Application of a successful Strategic Cost Management (StraCM) system plays the significant role in success of organization performance. In this study, we want to illustrate how the goal programming model in combination with t...

  9. Time-driven activity-based costing in health care: A systematic review of the literature.

    Science.gov (United States)

    Keel, George; Savage, Carl; Rafiq, Muhammad; Mazzocato, Pamela

    2017-07-01

    Health care organizations around the world are investing heavily in value-based health care (VBHC), and time-driven activity-based costing (TDABC) has been suggested as the cost-component of VBHC capable of addressing costing challenges. The aim of this study is to explore why TDABC has been applied in health care, how its application reflects a seven-step method developed specifically for VBHC, and implications for the future use of TDABC. This is a systematic review following the PRISMA statement. Qualitative methods were employed to analyze data through content analyses. TDABC is applicable in health care and can help to efficiently cost processes, and thereby overcome a key challenge associated with current cost-accounting methods The method's ability to inform bundled payment reimbursement systems and to coordinate delivery across the care continuum remains to be demonstrated in the published literature, and the role of TDABC in this cost-accounting landscape is still developing. TDABC should be gradually incorporated into functional systems, while following and building upon the recommendations outlined in this review. In this way, TDABC will be better positioned to accurately capture the cost of care delivery for conditions and to control cost in the effort to create value in health care. Copyright © 2017 The Authors. Published by Elsevier B.V. All rights reserved.

  10. Time-driven activity-based costing in an outpatient clinic environment: development, relevance and managerial impact.

    Science.gov (United States)

    Demeere, Nathalie; Stouthuysen, Kristof; Roodhooft, Filip

    2009-10-01

    Healthcare managers are continuously urged to provide better patient services at a lower cost. To cope with these cost pressures, healthcare management needs to improve its understanding of the relevant cost drivers. Through a case study, we show how to perform a time-driven activity-based costing of five outpatient clinic's departments and provide evidence of the benefits of such an analysis.

  11. Sci-Fri AM: Quality, Safety, and Professional Issues 03: The Increasing Costs of Shielding Diagnostic CT Scanners in Ontario

    Energy Technology Data Exchange (ETDEWEB)

    Richer, Jeff; Frimeth, Jeff; Nesbitt, James [Windsor Regional Hospital, Xspect Inc., XRCT Inc. (Canada)

    2016-08-15

    Purpose: In Ontario, shielding for all X-ray machines, including CT scanners, must be evaluated according to Safety Code 20A (Health Canada, 1983) which is based on NCRP-49 (NCRP, 1976). NCRP-147 (NCRP, 2004) is the international standard for shielding calculations of CT scanners and is also referenced in Safety Code 35 (Health Canada, 2008) which, was published to supersede SC20A. The goal of this work is to demonstrate the cost effectiveness of NCRP-147 for CT scanner shielding. Methods: CT scanner shielding calculations are performed using SC20A and NCRP-147: A room located on the third floor with the nearest building 75m away A room with high occupancy uncontrolled adjacent spaces Two side by side rooms on the main floor Results: 1. SC20A: The exterior windows required 0.1mm of Pb to protect the public who may occupy the building at 75m. 1. NCRP-147: No additional shielding required. 2. SC20A: Two walls adjacent to high occupancy uncontrolled space required an additional 1.58mm Pb. 2. NCRP-147: No additional shielding required. 3. SC20A: The entire floor and ceiling slabs in both rooms required an additional 0.79mm Pb. In addition, 0.79mm Pb was added to the walls from the ceiling to overlap the existing Pb shielding in the walls. 3. NCRP-147: No additional shielding required. Conclusion: The application of NCRP Report No. 147 affords the required protection to staff and the public, in the true spirit of the ALARA principle, taking into account relevant social and economic factors.

  12. 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.

  13. An empirical analysis of the relationship between cost of control activities and project management success

    Directory of Open Access Journals (Sweden)

    Al-Tmeemy Samiaah

    2018-01-01

    Full Text Available To achieve the objectives of continuous improvement programs, construction managers must link the achievement of quality with cost. This paper aims to associate project management success (PMS with cost of control (COC activities in an empirical manner. Thus, the purpose is to determine the extent to which COC activities impact PMS. Quantitative method was adopted to collect data from Malaysian building companies using postal and email surveys. Hypothesis is tested using correlation and simple linear regression analysis. The findings of this study indicate that COC activities are positively associated with the PMS. The empirical evidences obtained from this research, provides financial justification for all quality improvement efforts. This can assist building contractors to enhance the success of project management by reducing the level of business failures due to poor quality, cost overruns, and delays.

  14. An Active Learning Classifier for Further Reducing Diabetic Retinopathy Screening System Cost

    Directory of Open Access Journals (Sweden)

    Yinan Zhang

    2016-01-01

    Full Text Available Diabetic retinopathy (DR screening system raises a financial problem. For further reducing DR screening cost, an active learning classifier is proposed in this paper. Our approach identifies retinal images based on features extracted by anatomical part recognition and lesion detection algorithms. Kernel extreme learning machine (KELM is a rapid classifier for solving classification problems in high dimensional space. Both active learning and ensemble technique elevate performance of KELM when using small training dataset. The committee only proposes necessary manual work to doctor for saving cost. On the publicly available Messidor database, our classifier is trained with 20%–35% of labeled retinal images and comparative classifiers are trained with 80% of labeled retinal images. Results show that our classifier can achieve better classification accuracy than Classification and Regression Tree, radial basis function SVM, Multilayer Perceptron SVM, Linear SVM, and K Nearest Neighbor. Empirical experiments suggest that our active learning classifier is efficient for further reducing DR screening cost.

  15. 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.

  16. 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.

  17. Weighted Activity and Costing of Surveillance and Control in Animal Epidemiology

    Directory of Open Access Journals (Sweden)

    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.

  18. Application of Activity-Based Costing Management System by Key Success Paths to Promote the Competitive Advantages and Operation Performance

    OpenAIRE

    Mei-Fang Wu; Shu-Li Wang; Feng-Tsung Cheng

    2015-01-01

    Highly developed technology and highly competitive global market highlight the important role of competitive advantages and operation performances in sustainable company operation. Activity-Based Costing (ABC) provides accurate operation cost and operation performance information. Rich literatures provide relevant research with cases study on Activity-Based Costing application, but the research on cause relationship between key success factors and its specific outcome, su...

  19. ANALISIS PENERAPAN ACTIVITY BASED COSTING SEBAGAI ALTERNATIF DALAM MENENTUKAN TARIF JASA RAWAT INAP PADA RUMAH SAKIT UNIVERSITAS HASANUDDIN MAKASSAR

    OpenAIRE

    SUPARJO, TRI SUCIANI

    2016-01-01

    2016 Tujuan penelitian ini yaitu untuk mengetahui tariff rawat inap Rumah Sakit dengan menggunakan metode activity based costing serta membedakannya dengan tariff system biaya tradisional dengan cost driver yang berbeda. Metode yang digunakan dalam penelitian yaitu pendekatan kuantitatif deskriprif yaitu melakukan perbandingan antara penggunaan system biaya tradisional dan activity based costing untuk menentukan tariff rawat inap. Dari hasil penelitian menunjukkan bahwa p...

  20. Factors associated with physical activity promotion by allied and other non-medical health professionals: A systematic review.

    Science.gov (United States)

    Crisford, Paul; Winzenberg, Tania; Venn, Alison; Schultz, Martin; Aitken, Dawn; Cleland, Verity

    2018-05-21

    To identify factors associated with non-medical health professionals' engagement in physical activity (PA) promotion. Five electronic databases were searched for studies including practising health professionals (excluding medical doctors), a PA promotion practice measure, a test of association between potential influencing factors and PA promotion practice, and written in English. Two researchers independently screened studies and extracted data. Extracted data were synthesized in a tabular format with a narrative summary (thematic analysis). Thirty studies involving 7734 non-medical health professionals were included. Self-efficacy in PA promotion, positive beliefs in the benefits of PA, assessing patients' PA, and PA promotion training were the main factors associated with engaging in PA promotion. Lack of remuneration was not associated. Common study limitations included a lack of information on non-responders, data collection by survey only and limited reliability or validity testing of measurements. There are common factors influencing PA promotion, but the absence of studies from some health professions, limitations related to study measures, and the lack of randomised controlled intervention trials highlights the need for further research. The factors identified may prove useful for guiding the development of strategies to encourage greater engagement in PA promotion by health professionals. Copyright © 2018 Elsevier B.V. All rights reserved.

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

    Science.gov (United States)

    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.

  2. 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.

  3. Psychological research of self-actualization of the employees of advertising sector in professional activity

    OpenAIRE

    Валерія Геннадіївна Кот

    2015-01-01

    The results of research of actualization of employees of advertising sector are presented in the article. The method of averages and factor analysis of data are used. The gender specific of self-actualization is educed among the employees of advertising sector. It is found a professionally-oriented modification of advertisers’ personalities

  4. Psychological research of self-actualization of the employees of advertising sector in professional activity

    Directory of Open Access Journals (Sweden)

    Валерія Геннадіївна Кот

    2015-12-01

    Full Text Available The results of research of actualization of employees of advertising sector are presented in the article. The method of averages and factor analysis of data are used. The gender specific of self-actualization is educed among the employees of advertising sector. It is found a professionally-oriented modification of advertisers’ personalities

  5. Wiki Activities in Blended Learning for Health Professional Students: Enhancing Critical Thinking and Clinical Reasoning Skills

    Science.gov (United States)

    Snodgrass, Suzanne

    2011-01-01

    Health professionals use critical thinking, a key problem solving skill, for clinical reasoning which is defined as the use of knowledge and reflective inquiry to diagnose a clinical problem. Teaching these skills in traditional settings with growing class sizes is challenging, and students increasingly expect learning that is flexible and…

  6. Professional Student Organizations and Experiential Learning Activities: What Drives Student Intentions to Participate?

    Science.gov (United States)

    Munoz, Laura; Miller, Richard; Poole, Sonja Martin

    2016-01-01

    Experiential learning theory has been referenced as a possible method for attracting and retaining members in student organizations. In a survey, undergraduate students evaluated a variety of organizational features pertaining to their intention to participate in professional student organizations. The study found that students value activities…

  7. Just-in-Time Online Professional Development Activities for an Innovation in Small Rural Schools

    Science.gov (United States)

    Hamel, Christine; Allaire, Stephane; Turcotte, Sandrine

    2012-01-01

    This article describes the just-in-time online professional development offered to teachers in the Remote Networked Schools (RNS), a systemic initiative funded by the Quebec Ministry of Education (Canada), which aims at enriching the learning environment of small rural schools with the use of information and communication technologies (ICTs). The…

  8. Am I ready for it? Students’ perceptions of meaningful feedback on entrustable professional activities

    NARCIS (Netherlands)

    Duijn, Chantal C. M. A.; Welink, Lisanne S; Mandoki, Mira; Ten Cate, Olle Th J; Kremer, Wim D. J.; Bok, Harold G. J.

    2017-01-01

    Background Receiving feedback while in the clinical workplace is probably the most frequently voiced desire of students. In clinical learning environments, providing and seeking performance-relevant information is often difficult for both supervisors and students. The use of entrustable professional

  9. Documentation and Analysis of Children's Experience: An Ongoing Collegial Activity for Early Childhood Professionals

    Science.gov (United States)

    Picchio, Mariacristina; Giovannini, Donatella; Mayer, Susanna; Musatti, Tullia

    2012-01-01

    Systematic documentation and analysis of educational practice can be a powerful tool for continuous support to the professionalism of early childhood education practitioners. This paper discusses data from a three-year action-research initiative carried out by a research agency in collaboration with a network of Italian municipal "nido"…

  10. Continuing professional development across the nursing career : A lifespan perspective on CPD motives and learning activities

    NARCIS (Netherlands)

    Pool, I.A.

    2015-01-01

    There is a growing consensus that pre-registration nursing education is just the start of learning that continues throughout a nursing career. Within the context of rapidly changing patient care continuing professional development (CPD) is crucial. The increased emphasis on CPD coincides with an

  11. Time-driven Activity-based Cost of Fast-Track Total Hip and Knee Arthroplasty

    DEFF Research Database (Denmark)

    Andreasen, Signe E; Holm, Henriette B; Jørgensen, Mira

    2017-01-01

    this between 2 departments with different logistical set-ups. METHODS: Prospective data collection was analyzed using the time-driven activity-based costing method (TDABC) on time consumed by different staff members involved in patient treatment in the perioperative period of fast-track THA and TKA in 2 Danish...... orthopedic departments with standardized fast-track settings, but different logistical set-ups. RESULTS: Length of stay was median 2 days in both departments. TDABC revealed minor differences in the perioperative settings between departments, but the total cost excluding the prosthesis was similar at USD......-track methodology, the result could be a more cost-effective pathway altogether. As THA and TKA are potentially costly procedures and the numbers are increasing in an economical limited environment, the aim of this study is to present baseline detailed economical calculations of fast-track THA and TKA and compare...

  12. OPTIMIZATION METHOD AND SOFTWARE FOR FUEL COST REDUCTION IN CASE OF ROAD TRANSPORT ACTIVITY

    Directory of Open Access Journals (Sweden)

    György Kovács

    2017-06-01

    Full Text Available The transport activity is one of the most expensive processes in the supply chain and the fuel cost is the highest cost among the cost components of transportation. The goal of the research is to optimize the transport costs in case of a given transport task both by the selecting the optimal petrol station and by determining the optimal amount of the refilled fuel. Recently, in practice, these two decisions have not been made centrally at the forwarding company, but they depend on the individual decision of the driver. The aim of this study is to elaborate a precise and reliable mathematical method for selecting the optimal refuelling stations and determining the optimal amount of the refilled fuel to fulfil the transport demands. Based on the elaborated model, new decision-supporting software is developed for the economical fulfilment of transport trips.

  13. Physical activity coaching by Australian Exercise Physiologists is cost effective for patients referred from general practice.

    Science.gov (United States)

    Ewald, Ben; Stacey, Fiona; Johnson, Natalie; Plotnikoff, Ronald C; Holliday, Elizabeth; Brown, Wendy; James, Erica L

    2018-02-01

    Interventions to promote physical activity for sedentary patients seen in general practice may be a way to reduce the burden of chronic disease. Coaching by an exercise physiologist is publicly funded in Australia, but cost effectiveness has not been documented. In a three-arm randomised controlled trial, face-to-face coaching and telephone coaching over 12 weeks were compared with a control group using the outcome of step count for one week at baseline, three months and twelve months. Program costs and time-based costs were considered. Quality of life was measured as a secondary outcome. At 12 months, the intervention groups were more active than controls by 1,002 steps per day (95%CI 244, 1,759). This was achieved at a cost of AUD$245 per person. There was no change in reported quality of life or utility values. Coaching achieved a modest increase in activity equivalent to 10 minutes walking per day, at a cost of AUD$245 per person. Face-to-face and telephone counselling were both effective. Implication for public health: Persistence of increases nine months after the end of coaching suggests it creates long-term change and is a good value health intervention. © 2017 The Authors.

  14. Abbreviated report of the critical analysis of the spent nuclear fuel project's activity-based cost estimate

    International Nuclear Information System (INIS)

    Warren, R.N.

    1998-01-01

    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

  15. 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

  16. Measuring the bioenergetic cost of fish activity in situ using a globally dispersed radiotracer (137Cs)

    International Nuclear Information System (INIS)

    Rowan, D.J.; Rasmussen, J.B.

    1996-01-01

    The energetic cost of activity is an important component of the bioenergetic budget of fish, yet this parameter has rarely been quantified for wild populations. Using a 137 Cs mass balance approach, we estimated the annual bioenergetic budgets for individual age-classes of 19 species of North American freshwater fish. Immature fish have low activity-related metabolic costs that agree with estimates based on swimming speed or integer multipliers. Mature fish have 2- to 4-fold higher activity than immature fish and 2- to 4-fold higher activity than estimates based on swimming speed or integer multipliers. The higher activity in mature fish may be due to reproductive efforts. Underestimation of activity in conventional bioenergetics models leads to underestimation of consumption rates. Thus, our in situ and age-specific estimates of activity costs provide a means to improve bioenergetic predictions. Although our analysis was done on an annual basis, it is possible to use the 137 Cs technique over shorter intervals (weeks). The 137 Cs method has general applicability to aquatic systems because 137 Cs is globally dispersed and can be accurately measured in all aquatic organisms using gamma spectrometry. (author). 62 refs., 4 tabs., 4 figs

  17. 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.

  18. [Cost-effectiveness of drotrecogin alpha [activated] in the treatment of severe sepsis in Spain].

    Science.gov (United States)

    Sacristán, José A; Prieto, Luis; Huete, Teresa; Artigas, Antonio; Badia, Xavier; Chinn, Christopher; Hudson, Peter

    2004-01-01

    The PROWESS clinical trial has shown that treatment with drotrecogin alpha (activated) in patients with severe sepsis is associated with a reduction in the absolute risk of death compared with standard treatment. The aim of the present study was to assess the cost-effectiveness of drotrecogin alpha (activated) versus that of standard care in the treatment of severe sepsis in Spain. A decision analysis model was drawn up to compare costs to hospital discharge and the long-term efficacy of drotrecogin alpha (activated) versus those of standard care in the treatment of severe sepsis in Spain from the perspective of the health care payer. Most of the information for creating the model was obtained from the PROWESS clinical trial. A two-fold baseline analysis was performed: a) for all patients included in the PROWESS clinical trial and b) for the patients with two or more organ failures. The major variables for clinical assessment were the reduction in mortality and years of life gained (YLG). Cost-effectiveness was expressed as cost per YLG. A sensitivity analysis was applied using 3% and 5% discount rates for YLG and by modifying the patterns of health care, intensive care unit costs, and life expectancy by initial co-morbidity and therapeutic efficacy of drotrecogin alpha (activated). Treatment with drotrecogin alfa (activated) was associated with a 6.0% drop in the absolute risk of death (p = 0.005) when all of the patients from the PROWESS trial were included and with a 7.3% reduction (p = 0.005) when the analysis was restricted to patients with two or more organ failures. The cost-effectiveness of drotrecogin alfa (activated) was 13,550 euros per YLG with respect to standard care after analysing all of the patients and 9,800 euros per YLG in the group of patients with two or more organ failures. In the sensitivity analysis, the results ranged from 7,322 to 16,493 euros per YLG. The factors with the greatest impact on the results were the change in the efficacy of

  19. Activity Recognition Using Fusion of Low-Cost Sensors on a Smartphone for Mobile Navigation Application

    Directory of Open Access Journals (Sweden)

    Sara Saeedi

    2015-08-01

    Full Text Available Low-cost inertial and motion sensors embedded on smartphones have provided a new platform for dynamic activity pattern inference. In this research, a comparison has been conducted on different sensor data, feature spaces and feature selection methods to increase the efficiency and reduce the computation cost of activity recognition on the smartphones. We evaluated a variety of feature spaces and a number of classification algorithms from the area of Machine Learning, including Naive Bayes, Decision Trees, Artificial Neural Networks and Support Vector Machine classifiers. A smartphone app that performs activity recognition is being developed to collect data and send them to a server for activity recognition. Using extensive experiments, the performance of various feature spaces has been evaluated. The results showed that the Bayesian Network classifier yields recognition accuracy of 96.21% using four features while requiring fewer computations.

  20. 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...

  1. 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.

  2. 42 CFR 413.85 - Cost of approved nursing and allied health education activities.

    Science.gov (United States)

    2010-10-01

    ... education activities. (a) Statutory basis. This section implements section 1861(v)(1)(A) of the Act and... registered nurse anesthetist (CRNA) education programs that are determined on a reasonable cost basis are... subchapter. They include: (1) Orientation and on-the-job training. (2) Part-time education for bona fide full...

  3. Productivity and cost of marking activities for single-tree selection and thinning treatments in Arkansas

    Science.gov (United States)

    Tymur Sydor; Richard A. Kluender; Rodney L. Busby; Matthew Pelkki

    2004-01-01

    An activity algorithm was developed for standard marking methods for natural pine stands in Arkansas. For the two types of marking methods examined, thinning (selection from below) and single-tree selection (selection from above), cycle time and cost models were developed. Basal area (BA) removed was the major influencing factor in both models. Marking method was...

  4. 77 FR 3460 - Reimbursement for Costs of Remedial Action at Active Uranium and Thorium Processing Sites

    Science.gov (United States)

    2012-01-24

    ... available funding, the approved claim amounts will be reimbursed on a prorated basis. All reimbursements are...., statutory increases in the reimbursement ceilings). Title X requires DOE to reimburse eligible uranium and... DEPARTMENT OF ENERGY Reimbursement for Costs of Remedial Action at Active Uranium and Thorium...

  5. 76 FR 30696 - Reimbursement for Costs of Remedial Action at Active Uranium and Thorium Processing Sites

    Science.gov (United States)

    2011-05-26

    ... in the reimbursement ceilings). Title X requires DOE to reimburse eligible uranium and thorium... DEPARTMENT OF ENERGY Reimbursement for Costs of Remedial Action at Active Uranium and Thorium... reimbursement under Title X of the Energy Policy Act of 1992. In our Federal Register Notice of November 24...

  6. 76 FR 24871 - Reimbursement for Costs of Remedial Action at Active Uranium and Thorium Processing Sites

    Science.gov (United States)

    2011-05-03

    ... in the reimbursement ceilings). Title X requires DOE to reimburse eligible uranium and thorium... DEPARTMENT OF ENERGY Reimbursement for Costs of Remedial Action at Active Uranium and Thorium... reimbursement under Title X of the Energy Policy Act of 1992. DATES: In our Federal Register Notice of November...

  7. What hinders healthcare professionals in promoting physical activity towards cancer patients? The influencing role of healthcare professionals' concerns, perceived patient characteristics and perceived structural factors.

    Science.gov (United States)

    Haussmann, Alexander; Gabrian, Martina; Ungar, Nadine; Jooß, Stefan; Wiskemann, Joachim; Sieverding, Monika; Steindorf, Karen

    2018-05-09

    Despite a large body of evidence showing that physical activity (PA) is beneficial to patients with cancer, healthcare professionals (HCPs) are promoting it too scarcely. Factors that hinder HCPs from promoting PA have remained understudied so far. Using a qualitative approach, this study aimed at a comprehensive description of influencing factors for HCPs' PA promotion behaviour and at identifying the reasons and mechanisms behind them. Semi-structured interviews with 30 HCPs were undertaken with a focus on concerns, patient characteristics and structural factors. Answers were analysed using thematic analysis. Results revealed that HCPs had concerns regarding a physical overexertion and psychological stress for patients with cancer. A patient's physical condition and the assumed interest in PA, often derived from former PA, turned out to be the most crucial patient characteristics influencing if PA is addressed. Structural factors relevant for PA promotion pertained to in-house structures, HCPs' workload, timing and coordination, information material for HCPs and patients and availability of exercise programs. In conclusion, this study revealed undetected concerns of HCPs and underlined the relevance of patient characteristics and structural conditions for HCPs' PA promotion towards patients with cancer. A broader perspective is needed to assess these factors in their influence on HCPs' PA promotion. © 2018 John Wiley & Sons Ltd.

  8. [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

  9. Roles and responsibilities of health care professionals in combating environmental degradation and social injustice: education and activism.

    Science.gov (United States)

    Donohoe, Martin

    2008-01-01

    This article describes the causes and health consequences of environmental degradation and social injustice. These issues, which impact primarily on the poor and underserved (both in the United States and internationally) are rarely or inadequately covered in the curriculums of traditional health care professions. The discussion offers ways for health care professionals to promote equality and justice and uses the example of Rudolph Virchow's social activism to illustrate how one physician can lead society toward major public health gains. There is also an examination of the roles of institutions and organisations in enhancing environmental preservation and promoting social justice. Specific curricular suggestions from history and the humanities are offered for those teaching and mentoring new health professionals.

  10. Activation of professional and personal network relations when experiencing a symptom: a population-based cross-sectional study

    DEFF Research Database (Denmark)

    Elnegaard, Sandra; Andersen, Rikke Sand; Pedersen, Anette Fischer

    2017-01-01

    Objective To describe patterns of disclosure of symptoms experienced among people in the general population to persons in their personal and/or professional network. Design A population-based cross-sectional study. Data were collected from a web-based survey. Setting The general population...... in Denmark. Participants 100 000 individuals randomly selected, representative of the adult Danish population aged ≥20 years were invited. Approximately 5% were not eligible for inclusion. 49 706 (men=23 240; women=26 466) of 95 253 eligible individuals completed the questionnaire; yielding a response rate...... of 52.2%. Individuals completing all questions regarding social network relations form the study base (n=44 313). Primary and secondary outcome measures Activation of personal and/or professional relations when experiencing a symptom. Results The 44 313 individuals reported in total 260 079 symptom...

  11. [Clinical study using activity-based costing to assess cost-effectiveness of a wound management system utilizing modern dressings in comparison with traditional wound care].

    Science.gov (United States)

    Ohura, Takehiko; Sanada, Hiromi; Mino, Yoshio

    2004-01-01

    In recent years, the concept of cost-effectiveness, including medical delivery and health service fee systems, has become widespread in Japanese health care. In the field of pressure ulcer management, the recent introduction of penalty subtraction in the care fee system emphasizes the need for prevention and cost-effective care of pressure ulcer. Previous cost-effectiveness research on pressure ulcer management tended to focus only on "hardware" costs such as those for pharmaceuticals and medical supplies, while neglecting other cost aspects, particularly those involving the cost of labor. Thus, cost-effectiveness in pressure ulcer care has not yet been fully established. To provide true cost effectiveness data, a comparative prospective study was initiated in patients with stage II and III pressure ulcers. Considering the potential impact of the pressure reduction mattress on clinical outcome, in particular, the same type of pressure reduction mattresses are utilized in all the cases in the study. The cost analysis method used was Activity-Based Costing, which measures material and labor cost aspects on a daily basis. A reduction in the Pressure Sore Status Tool (PSST) score was used to measure clinical effectiveness. Patients were divided into three groups based on the treatment method and on the use of a consistent algorithm of wound care: 1. MC/A group, modern dressings with a treatment algorithm (control cohort). 2. TC/A group, traditional care (ointment and gauze) with a treatment algorithm. 3. TC/NA group, traditional care (ointment and gauze) without a treatment algorithm. The results revealed that MC/A is more cost-effective than both TC/A and TC/NA. This suggests that appropriate utilization of modern dressing materials and a pressure ulcer care algorithm would contribute to reducing health care costs, improved clinical results, and, ultimately, greater cost-effectiveness.

  12. The Charter and the Activities of the Israeli National Professional Advisory Committee on Radiation Protection

    International Nuclear Information System (INIS)

    Schlesinger, T.; Gilat, J.; Levanon, I.

    2004-01-01

    The protection of workers and the public from ionising radiation, and the control of the use of radioactive materials in Israel, are founded on basic legislation in the form of orders, acts, decrees and codes of practice. The responsibilities for licensing, inspection and enforcement are shared among several ministries, administrative authorities and professional bodies, including the Ministry of Labor and Social Affairs (MOLSA)*, the Ministry of the Environment (MOE), the Ministry of Health (MOH) and the Israel Atomic Energy Commission (IAEC)

  13. ACTIVITY-BASED COSTING IN THE MANUFACTURING SECTOR: A MANAGERIAL INSTRUMENT FOR DECISION-MAKING

    Directory of Open Access Journals (Sweden)

    Ioana D. BUFAN

    2014-04-01

    Full Text Available The aim of this paper is to emphasize the importance of using the activity-based costing (management system in the manufacturing sector. The utility of the ABC (ABM system concerns decisions taken at a strategic and operational level. In our country, few managers understand the need for such a system and many Romanian companies use only a traditional costing system or don’t use one at all. The paper also includes a case study which is a small example of using the ABC method in a Romanian manufacturing company. The study shows that the ABC/ABM system helps managers to properly manage indirect costs (by activities and understand the profitability of products, distribution channels and customers. Therefore, it offers a powerful instrument for decision-making. Although ABC is a new system of cost calculation that is absolutely necessary, in most cases the ABC method must be implemented in addition to the traditional costing systems, which are essential for the purposes of management accounting.

  14. IFMIF, International Fusion Materials Irradiation Facility conceptual design activity cost report

    International Nuclear Information System (INIS)

    Rennich, M.J.

    1996-12-01

    This report documents the cost estimate for the International Fusion Materials Irradiation Facility (IFMIF) at the completion of the Conceptual Design Activity (CDA). The estimate corresponds to the design documented in the Final IFMIF CDA Report. In order to effectively involve all the collaborating parties in the development of the estimate, a preparatory meeting was held at Oak Ridge National Laboratory in March 1996 to jointly establish guidelines to insure that the estimate was uniformly prepared while still permitting each country to use customary costing techniques. These guidelines are described in Section 4. A preliminary cost estimate was issued in July 1996 based on the results of the Second Design Integration Meeting, May 20--27, 1996 at JAERI, Tokai, Japan. This document served as the basis for the final costing and review efforts culminating in a final review during the Third IFMIF Design Integration Meeting, October 14--25, 1996, ENEA, Frascati, Italy. The present estimate is a baseline cost estimate which does not apply to a specific site. A revised cost estimate will be prepared following the assignment of both the site and all the facility responsibilities

  15. A Cost-Effectiveness Analysis of Seminatural Wetlands and Activated Sludge Wastewater-Treatment Systems

    Science.gov (United States)

    Mannino, Ilda; Franco, Daniel; Piccioni, Enrico; Favero, Laura; Mattiuzzo, Erika; Zanetto, Gabriele

    2008-01-01

    A cost-effectiveness analysis was performed to evaluate the competitiveness of seminatural Free Water Surface (FWS) wetlands compared to traditional wastewater-treatment plants. Six scenarios of the service costs of three FWS wetlands and three different wastewater-treatment plants based on active sludge processes were compared. The six scenarios were all equally effective in their wastewater-treatment capacity. The service costs were estimated using real accounting data from an experimental wetland and by means of a market survey. Some assumptions had to be made to perform the analysis. A reference wastewater situation was established to solve the problem of the different levels of dilution that characterize the inflow water of the different systems; the land purchase cost was excluded from the analysis, considering the use of public land as shared social services, and an equal life span for both seminatural and traditional wastewater-treatment plants was set. The results suggest that seminatural systems are competitive with traditional biotechnological systems, with an average service cost improvement of 2.1-fold to 8-fold, according to the specific solution and discount rate. The main improvement factor was the lower maintenance cost of the seminatural systems, due to the self-regulating, low artificial energy inputs and the absence of waste to be disposed. In this work, only the waste-treatment capacity of wetlands was considered as a parameter for the economic competitiveness analysis. Other goods/services and environmental benefits provided by FWS wetlands were not considered.

  16. The use of activity-based cost estimation as a management tool for cultural change

    Science.gov (United States)

    Mandell, Humboldt; Bilby, Curt

    1991-01-01

    It will be shown that the greatest barrier to American exploration of the planet Mars is not the development of the technology needed to deliver humans and return them safely to earth. Neither is it the cost of such an undertaking, as has been previously suggested, although certainly, such a venture may not be inexpensive by some measures. The predicted costs of exploration have discouraged serious political dialog on the subject. And, in fact, even optimistic projections of the NASA budget do not contain the resources required, under the existing development and management paradigm, for human space exploration programs. It will be demonstrated that the perception of the costs of such a venture, and the cultural responses to the perceptions are factors inhibiting American exploration of the moon and the planet Mars. Cost models employed in the aerospace industry today correctly mirror the history of past space programs, and as such, are representative of the existing management and development paradigms. However, if, under this current paradigm no major exploration programs are feasible, then cost analysis methods based in the past may not have great utility in exploring the needed cultural changes. This paper explores the use of a new type of model, the activity based cost model, which will treat management style as an input variable, in a sense providing a tool whereby a complete, affordable program might be designed, including both the technological and management aspects.

  17. Analysis the Appropriate using Standard Costing Applying in Land Cost Component of Real Estate Development Activities: A Case Study of PT Subur Agung

    Directory of Open Access Journals (Sweden)

    Elfrida Yanti

    2011-05-01

    Full Text Available Standard cost is generally used by manufacturing business, which direct material, labor, and factory overhead are cleared allocated. On real estate business in this case PT Subur Agung use standard cost based on three costs, raw land, land improvement and interest expense categories instead of direct material, direct labor and overhead. Developer use these cost to predict the project cost and estimate the pre-selling price, in accordance with the cost estimation classification matrix, the variance range is in the expected accuracy rate by testing the variance percentage between standard cost and actual cost. The additional similar projects in PT Subur Agung also follow the same scope. All these evidences have proved the appropriate using standard costing in land cost component of real estate development activities but how it applies this article will analyze in this particular project with using descriptive and exploratory method. The analysis started by knowing the conceptual situation of PT Subur Agung and the data was presented in tables and calculation with detail explanation. 

  18. A Prediction on the Unit Cost Estimation for Decommissioning Activities Using the Experienced Data from DECOMMIS

    Energy Technology Data Exchange (ETDEWEB)

    Park, Seung Kook; Park, Hee Seong; Choi, Yoon Dong; Song, Chan Ho; Moon, Jei Kwon [Korea Atomic Energy Research Institute, Daejeon (Korea, Republic of)

    2014-05-15

    The KAERI (Korea Atomic Energy Research Institute) has developed the DECOMMIS (Decommissioning Information Management System) and have been applied for the decommissioning project of the KRR (Korea Research Reactor)-1 and 2 and UCP (Uranium Conversion Plant), as the meaning of the first decommissioning project in Korea. All information and data which are from the decommissioning activities are input, saved, output and managed in the DECOMMIS. This system was consists of the web server and the database server. The users could be access through a web page, depending on the input, processing and output, and be modified the permissions to do such activities can after the decommissioning activities have created the initial system-wide data is stored. When it could be used the experienced data from DECOMMIS, the cost estimation on the new facilities for the decommissioning planning will be established with the basic frame of the WBS structures and its codes. In this paper, the prediction on the cost estimation through using the experienced data which were store in DECOMMIS was studied. For the new decommissioning project on the nuclear facilities in the future, through this paper, the cost estimation for the decommissioning using the experienced data which were WBS codes, unit-work productivity factors and annual governmental unit labor cost is proposed. These data were from the KRR and UCP decommissioning project. The differences on the WBS code sectors and facility characterization between new objected components and experienced dismantled components was reduces as scaling factors. The study on the establishment the scaling factors and cost prediction for the cost estimation is developing with the algorithms from the productivity data, now.

  19. Cost-effectiveness of active transport for primary school children - Walking School Bus program

    Directory of Open Access Journals (Sweden)

    Swinburn Boyd

    2009-09-01

    Full Text Available Abstract Background To assess from a societal perspective the incremental cost-effectiveness of the Walking School Bus (WSB program for Australian primary school children as an obesity prevention measure. The intervention was modelled as part of the ACE-Obesity study, which evaluated, using consistent methods, thirteen interventions targeting unhealthy weight gain in Australian children and adolescents. Methods A logic pathway was used to model the effects on body mass index [BMI] and disability-adjusted life years [DALYs] of the Victorian WSB program if applied throughout Australia. Cost offsets and DALY benefits were modelled until the eligible cohort reached 100 years of age or death. The reference year was 2001. Second stage filter criteria ('equity', 'strength of evidence', 'acceptability', feasibility', sustainability' and 'side-effects' were assessed to incorporate additional factors that impact on resource allocation decisions. Results The modelled intervention reached 7,840 children aged 5 to 7 years and cost $AUD22.8M ($16.6M; $30.9M. This resulted in an incremental saving of 30 DALYs (7:104 and a net cost per DALY saved of $AUD0.76M ($0.23M; $3.32M. The evidence base was judged as 'weak' as there are no data available documenting the increase in the number of children walking due to the intervention. The high costs of the current approach may limit sustainability. Conclusion Under current modelling assumptions, the WSB program is not an effective or cost-effective measure to reduce childhood obesity. The attribution of some costs to non-obesity objectives (reduced traffic congestion and air pollution etc. is justified to emphasise the other possible benefits. The program's cost-effectiveness would be improved by more comprehensive implementation within current infrastructure arrangements. The importance of active transport to school suggests that improvements in WSB or its variants need to be developed and fully evaluated.

  20. Cost-effectiveness of active transport for primary school children - Walking School Bus program.

    Science.gov (United States)

    Moodie, Marjory; Haby, Michelle; Galvin, Leah; Swinburn, Boyd; Carter, Robert

    2009-09-14

    To assess from a societal perspective the incremental cost-effectiveness of the Walking School Bus (WSB) program for Australian primary school children as an obesity prevention measure. The intervention was modelled as part of the ACE-Obesity study, which evaluated, using consistent methods, thirteen interventions targeting unhealthy weight gain in Australian children and adolescents. A logic pathway was used to model the effects on body mass index [BMI] and disability-adjusted life years [DALYs] of the Victorian WSB program if applied throughout Australia. Cost offsets and DALY benefits were modelled until the eligible cohort reached 100 years of age or death. The reference year was 2001. Second stage filter criteria ('equity', 'strength of evidence', 'acceptability', feasibility', sustainability' and 'side-effects') were assessed to incorporate additional factors that impact on resource allocation decisions. The modelled intervention reached 7,840 children aged 5 to 7 years and cost $AUD22.8M ($16.6M; $30.9M). This resulted in an incremental saving of 30 DALYs (7:104) and a net cost per DALY saved of $AUD0.76M ($0.23M; $3.32M). The evidence base was judged as 'weak' as there are no data available documenting the increase in the number of children walking due to the intervention. The high costs of the current approach may limit sustainability. Under current modelling assumptions, the WSB program is not an effective or cost-effective measure to reduce childhood obesity. The attribution of some costs to non-obesity objectives (reduced traffic congestion and air pollution etc.) is justified to emphasise the other possible benefits. The program's cost-effectiveness would be improved by more comprehensive implementation within current infrastructure arrangements. The importance of active transport to school suggests that improvements in WSB or its variants need to be developed and fully evaluated.

  1. THEORETICAL APPROACHES TO THE DEFINITION OF MOTIVATION OF PROFESSIONAL ACTIVITY OF PUBLIC SERVANTS

    Directory of Open Access Journals (Sweden)

    E. V. Vashalomidze

    2016-01-01

    Full Text Available The relevance of the topic chosen due to the presence of performance motivation development problems of civil servants, including their motivation for continuous professional development, as one of the main directions of development of the civil service in general, approved by the relevant Presidential Decree on 2016–2018 years. In the first part of this article provides a brief analytical overview and an assessment of content and process of theoretical and methodological approaches to solving the problems of motivation of the personnel of socio-economic systems. In the second part of the article on the basis of the research proposed motivating factors in the development of the approaches set out in the first part of the article.The purpose / goal. The aim of the article is to provide methodological assistance to academic institutions involved in the solution of scientific and practical problems of motivation of civil servants to the continuous professional development in accordance with the Presidential Decree of 11 August 2016 № 408.Methodology. The methodological basis of this article are: a comprehensive analysis of normative legal provision of state of the Russian Federation; systematic approach and historical analysis of the theory and methodology of solving problems of staff motivation; method of expert evaluations; the scientific method of analogies.Conclusions / relevance. The practical significance of the article is in the operational delivery of the scientific and methodological assistance to the implementation of the Russian Federation "On the main directions of the state civil service of the Russian Federation in the years 2016–2018" Presidential Decree of 11 August number 403 regarding the establishment of mechanisms to motivate civil servants to continuous professional development.

  2. Evaluation of Delivery Costs for External Beam Radiation Therapy and Brachytherapy for Locally Advanced Cervical Cancer Using Time-Driven Activity-Based Costing.

    Science.gov (United States)

    Bauer-Nilsen, Kristine; Hill, Colin; Trifiletti, Daniel M; Libby, Bruce; Lash, Donna H; Lain, Melody; Christodoulou, Deborah; Hodge, Constance; Showalter, Timothy N

    2018-01-01

    To evaluate the delivery costs, using time-driven activity-based costing, and reimbursement for definitive radiation therapy for locally advanced cervical cancer. Process maps were created to represent each step of the radiation treatment process and included personnel, equipment, and consumable supplies used to deliver care. Personnel were interviewed to estimate time involved to deliver care. Salary data, equipment purchasing information, and facilities costs were also obtained. We defined the capacity cost rate (CCR) for each resource and then calculated the total cost of patient care according to CCR and time for each resource. Costs were compared with 2016 Medicare reimbursement and relative value units (RVUs). The total cost of radiation therapy for cervical cancer was $12,861.68, with personnel costs constituting 49.8%. Brachytherapy cost $8610.68 (66.9% of total) and consumed 423 minutes of attending radiation oncologist time (80.0% of total). External beam radiation therapy cost $4055.01 (31.5% of total). Personnel costs were higher for brachytherapy than for the sum of simulation and external beam radiation therapy delivery ($4798.73 vs $1404.72). A full radiation therapy course provides radiation oncologists 149.77 RVUs with intensity modulated radiation therapy or 135.90 RVUs with 3-dimensional conformal radiation therapy, with total reimbursement of $23,321.71 and $16,071.90, respectively. Attending time per RVU is approximately 4-fold higher for brachytherapy (5.68 minutes) than 3-dimensional conformal radiation therapy (1.63 minutes) or intensity modulated radiation therapy (1.32 minutes). Time-driven activity-based costing was used to calculate the total cost of definitive radiation therapy for cervical cancer, revealing that brachytherapy delivery and personnel resources constituted the majority of costs. However, current reimbursement policy does not reflect the increased attending physician effort and delivery costs of brachytherapy. We

  3. Time-Driven Activity-Based Costing for Inter-Library Services: A Case Study in a University

    Science.gov (United States)

    Pernot, Eli; Roodhooft, Filip; Van den Abbeele, Alexandra

    2007-01-01

    Although the true costs of inter-library loans (ILL) are unknown, universities increasingly rely on them to provide better library services at lower costs. Through a case study, we show how to perform a time-driven activity-based costing analysis of ILL and provide evidence of the benefits of such an analysis.

  4. Cost-effectiveness analysis of secukinumab for the treatment of active psoriatic arthritis: a Canadian perspective.

    Science.gov (United States)

    Goeree, Ron; Chiva-Razavi, Sima; Gunda, Praveen; Graham, Christopher N; Miles, LaStella; Nikoglou, Efthalia; Jugl, Steffen M; Gladman, Dafna D

    2018-02-01

    The study evaluates the cost-effectiveness of secukinumab, a fully human monoclonal antibody that selectively neutralizes interleukin (IL)-17A, vs currently licensed biologic treatments in patients with active psoriatic arthritis (PsA) from a Canadian healthcare system perspective. A decision analytic semi-Markov model evaluated the cost-effectiveness of secukinumab 150 mg and 300 mg compared to subcutaneous biologics adalimumab, certolizumab pegol, etanercept, golimumab, and ustekinumab, and intravenous biologics infliximab and infliximab biosimilar in biologic-naive and biologic-experienced patients over a lifetime horizon. The response to treatments was evaluated after 12 weeks by PsA Response Criteria (PsARC) response rates. Non-responders or patients discontinuing initial-line of biologic treatment were allowed to switch to subsequent-line biologics. Model input parameters (Psoriasis Area Severity Index [PASI], Health Assessment Questionnaire [HAQ], withdrawal rates, costs, and resource use) were collected from clinical trials, published literature, and other Canadian sources. Benefits were expressed as quality-adjusted life years (QALYs). An annual discount rate of 5% was applied to costs and benefits. The robustness of the study findings were evaluated via sensitivity analyses. Biologic-naive patients treated with secukinumab achieved the highest number of QALYs (8.54) at the lowest cost (CAD 925,387) over a lifetime horizon vs all comparators. Secukinumab dominated all treatments, except for infliximab and its biosimilar, which achieved minimally more QALYs (8.58). However, infliximab and its biosimilar incurred more costs than secukinumab (infliximab: CAD 1,015,437; infliximab biosimilar: CAD 941,004), resulting in higher cost-effectiveness estimates relative to secukinumab. In the biologic-experienced population, secukinumab dominated all treatments as it generated more QALYs (8.89) at lower costs (CAD 954,692). Deterministic sensitivity analyses

  5. Characterizing and Assessing Co-Curricular Activities for Graduate and Professional-School Students: Exploring the Value of Intentional Assessment Planning and Practice

    Science.gov (United States)

    Waryas, Diane E.

    2015-01-01

    This chapter explores the importance of systematic evaluation of co-curricular activities directed at graduate- and professional- school students. Approaches to assessment and benefits of sound practice are presented along with the critical role that institutional researchers can play.

  6. Programme Costing of a Physical Activity Programme in Primary Prevention: Should the Costs of Health Asset Assessment and Participatory Programme Development Count?

    Directory of Open Access Journals (Sweden)

    Silke B. Wolfenstetter

    2012-01-01

    Full Text Available This analysis aims to discuss the implications of the “health asset concept”, introduced by the WHO, and the “investment for health model” requiring a “participatory approach” of cooperative programme development applied on a physical activity programme for socially disadvantaged women and to demonstrate the related costing issues as well as the relevant decision context. The costs of programme implementation amounted to €48,700. Adding the costs for developing the programme design of €48,800 results in total costs of €97,500; adding on top of that the costs of asset assessment running to €35,600 would total €133,100. These four different cost figures match four different types of potentially relevant decisions contexts. Depending on the decision context the total costs, and hence the incremental cost-effectiveness ratio of a health promotion intervention, could differ considerably. Therefore, a detailed cost assessment and the identification of the decision context are of crucial importance.

  7. 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.

  8. 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.

  9. Reasons for not changing to activity-based costing: a survey of Irish firms

    Directory of Open Access Journals (Sweden)

    Martin Quinn

    2017-04-01

    Full Text Available Purpose – This paper aims to report on a survey of medium and large Irish firms to ascertain reasons for not changing to more advanced costing techniques, namely, activity-based costing (ABC. Developments in technology and recent poor economic conditions would suggest that the technique could be adopted more by firms, as they make increased efforts to keep costs under control. Design/methodology/approach – A survey instrument was used to gather data drawing from the top 1,000 Irish firms. From a useable population of 821 organisations, a response rate of 20.75 per cent was achieved. Findings – Findings show a rate of adoption of ABC of 18.7 per cent, which is lower than previous studies in an Irish context. The level of information technology in firms is not a key factor for non-adoption. Instead, the main reasoning for non-adoption revolve around stable existing costing methods, which firms expressed satisfaction with. Originality/value – This research suggests the adoption of ABC is not necessarily driven by external factors such as technology and economic shocks, at least in the context of Ireland. It also suggests that costing techniques may be deeply embedded within organisations and are less likely to be subject to change.

  10. ACTIVITY-BASED COSTING DAN SIMULATED ANNEALING UNTUK PENCARIAN RUTE PADA FLEXIBLE MANUFACTURING SYSTEMS

    Directory of Open Access Journals (Sweden)

    Gregorius Satia Budhi

    2003-01-01

    Full Text Available Flexible Manufacturing System (FMS is a manufacturing system that is formed from several Numerical Controlled Machines combine with material handling system, so that different jobs can be worked by different machines sequences. FMS combine the high productivity and flexibility of Transfer Line and Job Shop manufacturing system. In this reasearch, Activity-Based Costing(ABC approach was used as the weight to search the operation route in the proper machine, so that the total production cost can be optimized. The search method that was used in this experiment is Simulated Annealling, a variant form Hill Climbing Search method. An ideal operation time to proses a part was used as the annealling schedule. From the empirical test, it could be proved that the use of ABC approach and Simulated Annealing to search the route (routing process can optimize the Total Production Cost. In the other hand, the use of ideal operation time to process a part as annealing schedule can control the processing time well. Abstract in Bahasa Indonesia : Flexible Manufacturing System (FMS adalah sistem manufaktur yang tersusun dari mesin-mesin Numerical Control (NC yang dikombinasi dengan Sistem Penanganan Material, sehingga job-job berbeda dikerjakan oleh mesin-mesin dengan alur yang berlainan. FMS menggabungkan produktifitas dan fleksibilitas yang tinggi dari Sistem Manufaktur Transfer Line dan Job Shop. Pada riset ini pendekatan Activity-Based Costing (ABC digunakan sebagai bobot / weight dalam pencarian rute operasi pada mesin yang tepat, untuk lebih mengoptimasi biaya produksi secara keseluruhan. Adapun metode Searching yang digunakan adalah Simulated Annealing yang merupakan varian dari metode searching Hill Climbing. Waktu operasi ideal untuk memproses sebuah part digunakan sebagai Annealing Schedulenya. Dari hasil pengujian empiris dapat dibuktikan bahwa penggunaan pendekatan ABC dan Simulated Annealing untuk proses pencarian rute (routing dapat lebih

  11. Stress and ways of dealing with stress in the work of professionally active teachers

    Directory of Open Access Journals (Sweden)

    Mariola Janiszewska

    2018-04-01

    Full Text Available Introduction. Stress is an inherent part of human life. It is well known and often associated with negative professional or family situations. Stress is not dangerous to our body, but it reacts to it. Aim of work. The aim of the study was to investigate the stressors of professionally working teachers. Material and methods. The research was conducted from November 2016 to May 2017 among teachers working in primary schools in the Lubelskie Voivodship. The study covered 77 respondents. The diagnostic survey was used in the study, which was carried out through a self-report questionnaire. Calculations were made using Microsoft Office Excel 2010. Results. Researchers believe that the best way to cope with stress is to talk to loved ones (57% and practice sports (39%. The respondents reported that they had neglected social interaction (25% and had no leisure time for themselves and their family (44%. In the opinion of the respondents the greatest source of stress is noise (60%, which is most often encountered in the corridor during intercourse breaks. The most frequently reported symptom of somatic symptoms was headache (45%. The respondents do not see the possibility of promotion (44% and some respondents want to improve their qualifications (34% only to be able to stay in their position. Conclusions. Teachers should have clearly defined roles, less stressed, have optimized tasks, a sense of safety, a good work atmosphere, regular and objective assessments, and specific career paths that can eliminate stressful situations in the teaching profession.

  12. Teacher Professional Development

    Directory of Open Access Journals (Sweden)

    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.

  13. The relationship with the professional knowledge of the high school physics teacher and the failure of implemantation of experimental activities

    Directory of Open Access Journals (Sweden)

    Carlos Eduardo Laburú

    2007-12-01

    Full Text Available In this work we investigated particular reasons that take medium physics teachers to use or not experimental activities. Starting from the presupposition that experimental activities in physics are important for teaching, it is essentially looked for to understand the reasons of the “experimental failure”, in the sense of little given importance to that teaching practice, demonstrable by absence of practically widespread of empiric activities in physics schools. We associated the relationship professional knowledge physics teacher's with that little instructional practice. Based in a reading of the ideas of Charlot, we directed an argument line that seeks to reinterpret the inadequacy of the explanation found in the lack or absence of something that is commonly disseminated in the literature in scientific education.

  14. 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.

  15. Cost-effectiveness of a one-year coaching program for healthy physical activity in early rheumatoid arthritis.

    Science.gov (United States)

    Brodin, Nina; Lohela-Karlsson, Malin; Swärdh, Emma; Opava, Christina H

    2015-01-01

    To describe cost-effectiveness of the Physical Activity in Rheumatoid Arthritis (PARA) study intervention. Costs were collected and estimated retrospectively. Cost-effectiveness was calculated based on the intervention cost per patient with respect to change in health status (EuroQol global visual analog scale--EQ-VAS and EuroQol--EQ-5D) and activity limitation (Health assessment questionnaire - HAQ) using cost-effectiveness- and cost-minimization analyses. Total cost of the one-year intervention program was estimated to be €67 317 or €716 per participant. Estimated difference in total societal cost between the intervention (IG) and control (CG) was €580 per participant. Incremental cost-effectiveness ratio (ICER) for one point (1/100) of improvement in EQ-VAS was estimated to be €116. By offering the intervention to more affected participants in the IG compared to less affected participants, 15.5 extra points of improvement in EQ-VAS and 0.13 points of improvement on HAQ were gained at the same cost. "Ordinary physiotherapy" was most cost-effective with regard to EQ-5D. The intervention resulted in improved effect in health status for the IG with a cost of €116 per extra point in VAS. The intervention was cost-effective if targeted towards a subgroup of more affected patients when evaluating the effect using VAS and HAQ. The physical activity coaching intervention resulted in an improved effect on VAS for the intervention group, to a higher cost. In order to maximize cost-effectiveness, this type of physical activity coaching intervention should be targeted towards patients largely affected by their RA. The intervention is cost-effective from the patients' point of view, but not from that of the general population.

  16. Solid State Inflation Balloon Active Deorbiter: Scalable Low-Cost Deorbit System for Small Satellites

    Science.gov (United States)

    Huang, Adam

    2016-01-01

    The goal of the Solid State Inflation Balloon Active Deorbiter project is to develop and demonstrate a scalable, simple, reliable, and low-cost active deorbiting system capable of controlling the downrange point of impact for the full-range of small satellites from 1 kg to 180 kg. The key enabling technology being developed is the Solid State Gas Generator (SSGG) chip, generating pure nitrogen gas from sodium azide (NaN3) micro-crystals. Coupled with a metalized nonelastic drag balloon, the complete Solid State Inflation Balloon (SSIB) system is capable of repeated inflation/deflation cycles. The SSGG minimizes size, weight, electrical power, and cost when compared to the current state of the art.

  17. Activity-based Costing dan Simulated Annealing untuk Pencarian Rute pada Flexible Manufacturing Systems

    OpenAIRE

    Budhi, Gregorius Satia

    2003-01-01

    In Bahasa Indonesia : Flexible Manufacturing System (FMS) adalah sistem manufaktur yang tersusun dari mesin-mesin Numerical Control (NC) yang dikombinasi dengan Sistem Penanganan Material, sehingga job-job berbeda dikerjakan oleh mesin-mesin dengan alur yang berlainan. FMS menggabungkan produktifitas dan fleksibilitas yang tinggi dari Sistem Manufaktur Transfer Line dan Job Shop. Pada riset ini pendekatan Activity-Based Costing (ABC) digunakan sebagai bobot / weight dalam pencarian ru...

  18. ANALISIS ACTIVITY BASED COST1NG DAN SIMULATED ANNEALING UNTUK PENCARIAN RUTE PADA FLEXIBLE MANUFACTURING SYSTEMS

    OpenAIRE

    Rialdy, Novien

    2017-01-01

    AbstrakFlexible Manufacturing System (FMS) adalah sistem manufaktur yang tersusun dari mesin -mesin Numerical Control (NC) yang dikombinasi dengan Sistem Penanganan Material, sehingga job-job berbeda dikerjakan oleh mesin -mesin dengan alur yang berlainan. FMS menggabungkan produktifitas dan fleksibilitas yang tinggi dari Sistem Manufaktur Transfer Line dan Job Shop. Pada riset ini pendekatan Activity-Based Costing (ABC) digunakan sebagai bobot / weight dalam pencarian rute operasi pada mesin...

  19. COST-EFFECTIVENESS ANALYSIS OF OUTSOURCING SERVICES IN REGARD TO Foreign ECONOMIC ACTIVITY OF ENTERPRISES

    OpenAIRE

    Evgenia Sergeevna Gracheva; Evgeniya Alexandrovna Ermakova

    2017-01-01

    Despite enterprises, which render outsourcing services, appeared on the Russian services market with the beginning of market relations, there are not many researches that deal with competition and cost-effectiveness analyses of outsourcing services in regard to foreign economic activity. Economic integration of Russian business into international economic relations leads to complication of all national foreign economic complex and to the necessity of international economic infrastructure ...

  20. SOME IMPORTANT FACTORS AFFECTING EVOLUTION OF ACTIVITY BASED COSTING (ABC) SYSTEM IN EGYPTIAN MANUFACTURING FIRMS

    OpenAIRE

    Karim MAMDOUH ABBAS

    2014-01-01

    The present investigation aims to determine the factors affecting evolution of Activity Based Costing (ABC) system in Egyptian case. The study used the survey method to describe and analyze these factors in some Egyptian firms. The population of the study is Egyptian manufacturing firms. Accordingly, the number of received questionnaires was 392 (23 Egyptian manufacturing firms) in the first half of 2013. Finally, the study stated some influencing factors for evolution this system (ABC) in Eg...

  1. Analysis of Factors Influencing Activity-Based Costing Applications in the Hospitality Industry in Yenagoa, Nigeria

    OpenAIRE

    Appah, Ebimobowei; Bariweni Binaebi

    2013-01-01

    This research examines the factors influencing activity-based costing application in the hospitality industry in Yenagoa, Nigeria. To achieve this objective, primary and secondary data were used. The secondary data include books, journals, periodicals, unpublished research materials and the internet and the primary data include interview and a well structured questionnaire administered to one hundred and 165 respondents in the 50 hotels sampled from the population. The data collected from the...

  2. SOME IMPORTANT FACTORS AFFECTING EVOLUTION OF ACTIVITY BASED COSTING (ABC SYSTEM IN EGYPTIAN MANUFACTURING FIRMS

    Directory of Open Access Journals (Sweden)

    Karim MAMDOUH ABBAS

    2014-04-01

    Full Text Available The present investigation aims to determine the factors affecting evolution of Activity Based Costing (ABC system in Egyptian case. The study used the survey method to describe and analyze these factors in some Egyptian firms. The population of the study is Egyptian manufacturing firms. Accordingly, the number of received questionnaires was 392 (23 Egyptian manufacturing firms in the first half of 2013. Finally, the study stated some influencing factors for evolution this system (ABC in Egyptian manufacturing firms.

  3. 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.

  4. Tuberculosis active case finding in Cambodia: a pragmatic, cost-effectiveness comparison of three implementation models.

    Science.gov (United States)

    James, Richard; Khim, Keovathanak; Boudarene, Lydia; Yoong, Joanne; Phalla, Chea; Saint, Saly; Koeut, Pichenda; Mao, Tan Eang; Coker, Richard; Khan, Mishal Sameer

    2017-08-22

    Globally, almost 40% of tuberculosis (TB) patients remain undiagnosed, and those that are diagnosed often experience prolonged delays before initiating correct treatment, leading to ongoing transmission. While there is a push for active case finding (ACF) to improve early detection and treatment of TB, there is extremely limited evidence about the relative cost-effectiveness of different ACF implementation models. Cambodia presents a unique opportunity for addressing this gap in evidence as ACF has been implemented using different models, but no comparisons have been conducted. The objective of our study is to contribute to knowledge and methodology on comparing cost-effectiveness of alternative ACF implementation models from the health service perspective, using programmatic data, in order to inform national policy and practice. We retrospectively compared three distinct ACF implementation models - door to door symptom screening in urban slums, checking contacts of TB patients, and door to door symptom screening focusing on rural populations aged above 55 - in terms of the number of new bacteriologically-positive pulmonary TB cases diagnosed and the cost of implementation assuming activities are conducted by the national TB program of Cambodia. We calculated the cost per additional case detected using the alternative ACF models. Our analysis, which is the first of its kind for TB, revealed that the ACF model based on door to door screening in poor urban areas of Phnom Penh was the most cost-effective (249 USD per case detected, 737 cases diagnosed), followed by the model based on testing contacts of TB patients (308 USD per case detected, 807 cases diagnosed), and symptomatic screening of older rural populations (316 USD per case detected, 397 cases diagnosed). Our study provides new evidence on the relative effectiveness and economics of three implementation models for enhanced TB case finding, in line with calls for data from 'routine conditions' to be included

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

    Science.gov (United States)

    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.

  6. Life cycle cost analysis of single slope hybrid (PV/T) active solar still

    International Nuclear Information System (INIS)

    Kumar, Shiv; Tiwari, G.N.

    2009-01-01

    This paper presents the life cycle cost analysis of the single slope passive and hybrid photovoltaic (PV/T) active solar stills, based on the annual performance at 0.05 m water depth. Effects of various parameters, namely interest rate, life of the system and the maintenance cost have been taken into account. The comparative cost of distilled water produced from passive solar still (Rs. 0.70/kg) is found to be less than hybrid (PV/T) active solar still (Rs. 1.93/kg) for 30 years life time of the systems. The payback periods of the passive and hybrid (PV/T) active solar still are estimated to be in the range of 1.1-6.2 years and 3.3-23.9 years, respectively, based on selling price of distilled water in the range of Rs. 10/kg to Rs. 2/kg. The energy payback time (EPBT) has been estimated as 2.9 and 4.7 years, respectively. (author)

  7. Wastewater treatment using low cost activated carbons derived from agricultural byproducts-A case study

    Energy Technology Data Exchange (ETDEWEB)

    Mohan, Dinesh [Environmental Chemistry Division, Industrial Toxicology Research Centre, Post Box No. 80, Mahatma Gandhi Marg, Lucknow 226001, U.P. (India)], E-mail: dm_1967@hotmail.com; Singh, Kunwar P.; Singh, Vinod K. [Environmental Chemistry Division, Industrial Toxicology Research Centre, Post Box No. 80, Mahatma Gandhi Marg, Lucknow 226001, U.P. (India)

    2008-04-15

    A variety of low cost activated carbons were developed from agricultural waste materials viz., coconut shell, coconut shell fibers and rice husk. The low cost activated carbons were fully characterized and utilized for the remediation of various pollutants viz., chemical oxygen demand (COD), heavy metals, anions, etc., from industrial wastewater. Sorption studies were carried out at different temperatures and particle sizes to study the effect of temperatures and surface areas. The removal of chloride and fluoride increased with rise in temperature while COD and metal ions removal decreased with increase in temperature, thereby, indicating the processes to be endothermic and exothermic, respectively. The kinetics of COD adsorption was also carried out at different temperatures to establish the sorption mechanism and to determine various kinetic parameters. The COD removal was 47-72% by coconut shell fiber carbon (ATFAC), 50-74% by coconut shell carbon (ATSAC) and 45-73% by rice husk carbon (ATRHC). Furthermore, COD removal kinetics by rice husk carbon, coconut shell carbon and coconut fiber carbon at different temperatures was approximately represented by a first order rate law. Results of this fundamental study demonstrate the effectiveness and feasibility of low cost activated carbons. The parameters obtained in this study can be fully utilized to establish fixed bed reactors on large scale to treat the contaminated water.

  8. Wastewater treatment using low cost activated carbons derived from agricultural byproducts-A case study

    International Nuclear Information System (INIS)

    Mohan, Dinesh; Singh, Kunwar P.; Singh, Vinod K.

    2008-01-01

    A variety of low cost activated carbons were developed from agricultural waste materials viz., coconut shell, coconut shell fibers and rice husk. The low cost activated carbons were fully characterized and utilized for the remediation of various pollutants viz., chemical oxygen demand (COD), heavy metals, anions, etc., from industrial wastewater. Sorption studies were carried out at different temperatures and particle sizes to study the effect of temperatures and surface areas. The removal of chloride and fluoride increased with rise in temperature while COD and metal ions removal decreased with increase in temperature, thereby, indicating the processes to be endothermic and exothermic, respectively. The kinetics of COD adsorption was also carried out at different temperatures to establish the sorption mechanism and to determine various kinetic parameters. The COD removal was 47-72% by coconut shell fiber carbon (ATFAC), 50-74% by coconut shell carbon (ATSAC) and 45-73% by rice husk carbon (ATRHC). Furthermore, COD removal kinetics by rice husk carbon, coconut shell carbon and coconut fiber carbon at different temperatures was approximately represented by a first order rate law. Results of this fundamental study demonstrate the effectiveness and feasibility of low cost activated carbons. The parameters obtained in this study can be fully utilized to establish fixed bed reactors on large scale to treat the contaminated water

  9. 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. ...

  10. 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

    Directory of Open Access Journals (Sweden)

    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

  11. Enrichment: CRISLA [chemical reaction by isotope selective activation] aims to reduce costs

    International Nuclear Information System (INIS)

    Eerkens, J.W.

    1989-01-01

    Every year, more than $3 billion is spent on enriching uranium. CRISLA (Chemical Reaction by Isotope Selective Activation) uses a laser-catalyzed chemical reaction which, its proponents claim, could substantially reduce these costs. In CRISLA, an infrared CO laser illuminates the intracavity reaction cell (IC) at a frequency tuned to excite primarily UF 6 . When UF 6 and co-reactant RX are passed through the IC, the tuned laser photons preferentially enhance the reaction of UF 6 with RX ten-thousand-fold over the thermal reaction rate. Thus the laser serves as an activator and the chemical energy for separation is largely chemical. (author)

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

    Directory of Open Access Journals (Sweden)

    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.

  13. Development of an activity-based costing model to evaluate physician office practice profitability.

    Science.gov (United States)

    Dugel, Pravin U; Tong, Kuo Bianchini

    2011-01-01

    Newer treatment regimens for age-related macular degeneration have significantly affected traditional and non-traditional retinal services across all types of practice settings around the country as they seek to find a balance among delivering best patient care, keeping operating costs under control, and maintaining profitability. A systematic retrospective review of a multi-city, multi-physician retinal practice's accounting system to obtain data on revenues, expenses, and profit. Data reviewed were from practice management systems to obtain claims level data on clinical procedures across 7 primary activity centers: non-laser surgery, laser surgery, office visits, optical coherence tomography (OCT), non-OCT diagnostics, drugs and drug injections, and research. All treated patients from a retina practice from January 1, 2005, to December 31, 2007. Retrospective claims data review from a multi-physician retina practice detailing Current Procedural Terminology and Healthcare Common Procedure Coding System procedures performed and billed, submitted charges, allowed charges, and net collections. Analyses were performed by an outside firm and verified by a risk advisory firm. Identifying practice efficiencies/inefficiencies as they relate to patient care. An elaborate analysis using activity-based costing (ABC) showed that increased office visits and OCT and non-OCT diagnostics had a significant negative impact on the practice's profit margins, whereas surgical procedures contributed to the majority of the practice's profit margins because of the lower operating costs associated with surgery. The practice was able to accommodate the demand in patient volume, medical retina services, and medical imaging with the advent of anti-vascular endothelial growth factor therapy and realized a seismic shift in operating costs. The practice attempted to deliver state-of-the-art patient care in a cost-effective manner, yet underwent a significant decline in its financial health

  14. Vocal activity as a low cost and scalable index of seabird colony size.

    Science.gov (United States)

    Borker, Abraham L; McKown, Matthew W; Ackerman, Joshua T; Eagles-Smith, Collin A; Tershy, Bernie R; Croll, Donald A

    2014-08-01

    Although wildlife conservation actions have increased globally in number and complexity, the lack of scalable, cost-effective monitoring methods limits adaptive management and the evaluation of conservation efficacy. Automated sensors and computer-aided analyses provide a scalable and increasingly cost-effective tool for conservation monitoring. A key assumption of automated acoustic monitoring of birds is that measures of acoustic activity at colony sites are correlated with the relative abundance of nesting birds. We tested this assumption for nesting Forster's terns (Sterna forsteri) in San Francisco Bay for 2 breeding seasons. Sensors recorded ambient sound at 7 colonies that had 15-111 nests in 2009 and 2010. Colonies were spaced at least 250 m apart and ranged from 36 to 2,571 m(2) . We used spectrogram cross-correlation to automate the detection of tern calls from recordings. We calculated mean seasonal call rate and compared it with mean active nest count at each colony. Acoustic activity explained 71% of the variation in nest abundance between breeding sites and 88% of the change in colony size between years. These results validate a primary assumption of acoustic indices; that is, for terns, acoustic activity is correlated to relative abundance, a fundamental step toward designing rigorous and scalable acoustic monitoring programs to measure the effectiveness of conservation actions for colonial birds and other acoustically active wildlife. © 2014 Society for Conservation Biology.

  15. Cost-Effectiveness of Highly Active Antiretroviral Therapy in South Africa.

    Directory of Open Access Journals (Sweden)

    2005-12-01

    Full Text Available BACKGROUND: Little information exists on the impact of highly active antiretroviral therapy (HAART on health-care provision in South Africa despite increasing scale-up of access to HAART and gradual reduction in HAART prices. METHODS AND FINDINGS: Use and cost of services for 265 HIV-infected adults without AIDS (World Health Organization [WHO] stage 1, 2, or 3 and 27 with AIDS (WHO stage 4 receiving HAART between 1995 and 2000 in Cape Town were compared with HIV-infected controls matched for baseline WHO stage, CD4 count, age, and socioeconomic status, who did not receive antiretroviral therapy (ART; No-ART group. Costs of service provision (January 2004 prices, US$1 = 7.6 Rand included local unit costs, and two scenarios for HAART prices for WHO recommended first-line regimens: scenario 1 used current South African public-sector ART drug prices of $730 per patient-year (PPY, whereas scenario 2 was based on the anticipated public-sector price for locally manufactured drug of $181 PPY. All analyses are presented in terms of patients without AIDS and patients with AIDS. For patients without AIDS, the mean number of inpatient days PPY was 1.08 (95% confidence interval [CI]: 0.97-1.19 for the HAART group versus 3.73 (95% CI: 3.55-3.97 for the No-ART group, and 8.71 (95% CI: 8.40-9.03 versus 4.35 (95% CI: 4.12-5.61, respectively, for mean number of outpatient visits PPY. Average service provision PPY was $950 for the No-ART group versus $1,342 and $793 PPY for the HAART group for scenario 1 and 2, respectively, whereas the incremental cost per life-year gained (LYG was $1,622 for scenario 1 and $675 for scenario 2. For patients with AIDS, mean inpatients days PPY was 2.04 (95% CI: 1.63-2.52 for the HAART versus 15.36 (95% CI: 13.97-16.85 for the No-ART group. Mean outpatient visits PPY was 7.62 (95% CI: 6.81-8.49 compared with 6.60 (95% CI: 5.69-7.62 respectively. Average service provision PPY was $3,520 for the No-ART group versus $1,513 and $964

  16. Cost-effectiveness of highly active antiretroviral therapy in South Africa.

    Directory of Open Access Journals (Sweden)

    Motasim Badri

    2006-01-01

    Full Text Available Little information exists on the impact of highly active antiretroviral therapy (HAART on health-care provision in South Africa despite increasing scale-up of access to HAART and gradual reduction in HAART prices.Use and cost of services for 265 HIV-infected adults without AIDS (World Health Organization [WHO] stage 1, 2, or 3 and 27 with AIDS (WHO stage 4 receiving HAART between 1995 and 2000 in Cape Town were compared with HIV-infected controls matched for baseline WHO stage, CD4 count, age, and socioeconomic status, who did not receive antiretroviral therapy (ART; No-ART group. Costs of service provision (January 2004 prices, USD 1 = 7.6 Rand included local unit costs, and two scenarios for HAART prices for WHO recommended first-line regimens: scenario 1 used current South African public-sector ART drug prices of $730 per patient-year (PPY, whereas scenario 2 was based on the anticipated public-sector price for locally manufactured drug of $181 PPY. All analyses are presented in terms of patients without AIDS and patients with AIDS. For patients without AIDS, the mean number of inpatient days PPY was 1.08 (95% confidence interval [CI]: 0.97-1.19 for the HAART group versus 3.73 (95% CI: 3.55-3.97 for the No-ART group, and 8.71 (95% CI: 8.40-9.03 versus 4.35 (95% CI: 4.12-5.61, respectively, for mean number of outpatient visits PPY. Average service provision PPY was $950 for the No-ART group versus $1,342 and $793 PPY for the HAART group for scenario 1 and 2, respectively, whereas the incremental cost per life-year gained (LYG was $1,622 for scenario 1 and $675 for scenario 2. For patients with AIDS, mean inpatients days PPY was 2.04 (95% CI: 1.63-2.52 for the HAART versus 15.36 (95% CI: 13.97-16.85 for the No-ART group. Mean outpatient visits PPY was 7.62 (95% CI: 6.81-8.49 compared with 6.60 (95% CI: 5.69-7.62 respectively. Average service provision PPY was $3,520 for the No-ART group versus $1,513 and $964 for the HAART group for scenario 1

  17. Energetic cost of active branchial ventilation in the sharksucker, Echeneis naucrates

    DEFF Research Database (Denmark)

    Steffensen, J F; Lomholt, J P

    1983-01-01

    active to ram gill ventilation were from 10-50 cm s-1, depending on the size of the fish. 3. Oxygen consumption increased between 3.7 and 5.7% when the fish shifted from ram gill ventilation to active branchial pumping. 4. When water velocity was increased beyond the threshold for ram gill ventilation......1. Sharksuckers use active branchial ventilation when swimming or at rest in stationary water. When attached to a moving object or when placed in a water current, they shift to ram gill ventilation as water velocity exceeds a certain threshold. 2. Water velocities required for the transition from......, no further increase in oxygen consumption was observed. 5. It is concluded that the energetic cost of active ventilation in sharksuckers is lower than has previously been reported for fish in general....

  18. The physical activity energy cost of the latest active video games in young adults.

    Science.gov (United States)

    Howe, Cheryl A; Barr, Marcus W; Winner, Brett C; Kimble, Jenelyn R; White, Jason B

    2015-02-01

    Although promoted for weight loss, especially in young adults, it has yet to be determined if the physical activity energy expenditure (PAEE) and intensity of the newest active video games (AVGs) qualifies as moderate-to-vigorous physical activity (MVPA; > 3.0 METs). This study compared the PAEE and intensity of AVGs to traditional seated video games (SVGs). Fifty-three young adults (18-35 y; 27 females) volunteered to play 6 video games (4 AVGs, 2 SVGs). Anthropometrics and resting metabolism were measured before testing. While playing the games (6-10 min) in random order against a playmate, the participants wore a portable metabolic analyzer for measuring PAEE (kcal/min) and intensity (METs). A repeated-measures ANOVA compared the PAEE and intensity across games with sex, BMI, and PA status as main effects. The intensity of AVGs (6.1 ± 0.2 METs) was significantly greater than SVGs (1.8 ± 0.1 METs). AVGs elicited greater PAEE than SVGs in all participants (5.3 ± 0.2 vs 0.8 ± 0.0 kcal/min); PAEE during the AVGs was greater in males and overweight participants compared with females and healthy weight participants (p's < .05). The newest AVGs do qualify as MVPA and can contribute to the recommended dose of MVPA for weight management in young adults.

  19. 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? - ...

  20. Improving the performance of membrane bioreactors by powdered activated carbon dosing with cost considerations.

    Science.gov (United States)

    Yang, W; Paetkau, M; Cicek, N

    2010-01-01

    Effects of powdered activated carbon (PAC) dosing on the overall performance of membrane bioreactors (MBR) were investigated in two bench-scale submerged MBRs. Positive impacts of PAC dosing on membrane fouling and the removal of 17beta-estradiol (E2) and 17alpha-ethyinylestradiol (EE2) were demonstrated over a six-month stable operational period. PAC dosing in the MBR increased the removal rates of E2 and EE2 by 3.4% and 15.8%, respectively. The average soluble extracellular polymeric substances (EPS) and colloidal total organic carbon (TOC) concentrations in the PAC-MBR sludge was 60.1% and 61.8% lower than the control MBR sludge, respectively. Lower soluble EPS and colloidal TOC concentrations in the PAC-MBR sludge resulted in a slower rate of trans-membrane pressure (TMP) increase during MBRs operation, which could prolong the lifespan of membranes. Cost assessment showed that PAC dosing could reduce the operating cost for membrane cleaning and/or membrane replacement by about 25%. The operating cost for PAC dosing could be offset by the benefit from its reducing the cost for membrane maintenance.

  1. Running behavior and its energy cost in mice selectively bred for high voluntary locomotor activity.

    Science.gov (United States)

    Rezende, Enrico L; Gomes, Fernando R; Chappell, Mark A; Garland, Theodore

    2009-01-01

    Locomotion is central to behavior and intrinsic to many fitness-critical activities (e.g., migration, foraging), and it competes with other life-history components for energy. However, detailed analyses of how changes in locomotor activity and running behavior affect energy budgets are scarce. We quantified these effects in four replicate lines of house mice that have been selectively bred for high voluntary wheel running (S lines) and in their four nonselected control lines (C lines). We monitored wheel speeds and oxygen consumption for 24-48 h to determine daily energy expenditure (DEE), resting metabolic rate (RMR), locomotor costs, and running behavior (bout characteristics). Daily running distances increased roughly 50%-90% in S lines in response to selection. After we controlled for body mass effects, selection resulted in a 23% increase in DEE in males and a 6% increase in females. Total activity costs (DEE - RMR) accounted for 50%-60% of DEE in both S and C lines and were 29% higher in S males and 5% higher in S females compared with their C counterparts. Energetic costs of increased daily running distances differed between sexes because S females evolved higher running distances by running faster with little change in time spent running, while S males also spent 40% more time running than C males. This increase in time spent running impinged on high energy costs because the majority of running costs stemmed from "postural costs" (the difference between RMR and the zero-speed intercept of the speed vs. metabolic rate relationship). No statistical differences in these traits were detected between S and C females, suggesting that large changes in locomotor behavior do not necessarily effect overall energy budgets. Running behavior also differed between sexes: within S lines, males ran with more but shorter bouts than females. Our results indicate that selection effects on energy budgets can differ dramatically between sexes and that energetic constraints in S

  2. Utilizing time-driven activity-based costing to understand the short- and long-term costs of treating localized, low-risk prostate cancer.

    Science.gov (United States)

    Laviana, Aaron A; Ilg, Annette M; Veruttipong, Darlene; Tan, Hung-Jui; Burke, Michael A; Niedzwiecki, Douglas R; Kupelian, Patrick A; King, Chris R; Steinberg, Michael L; Kundavaram, Chandan R; Kamrava, Mitchell; Kaplan, Alan L; Moriarity, Andrew K; Hsu, William; Margolis, Daniel J A; Hu, Jim C; Saigal, Christopher S

    2016-02-01

    Given the costs of delivering care for men with prostate cancer remain poorly described, this article reports the results of time-driven activity-based costing (TDABC) for competing treatments of low-risk prostate cancer. Process maps were developed for each phase of care from the initial urologic visit through 12 years of follow-up for robotic-assisted laparoscopic prostatectomy (RALP), cryotherapy, high-dose rate (HDR) and low-dose rate (LDR) brachytherapy, intensity-modulated radiation therapy (IMRT), stereotactic body radiation therapy (SBRT), and active surveillance (AS). The last modality incorporated both traditional transrectal ultrasound (TRUS) biopsy and multiparametric-MRI/TRUS fusion biopsy. The costs of materials, equipment, personnel, and space were calculated per unit of time and based on the relative proportion of capacity used. TDABC for each treatment was defined as the sum of its resources. Substantial cost variation was observed at 5 years, with costs ranging from $7,298 for AS to $23,565 for IMRT, and they remained consistent through 12 years of follow-up. LDR brachytherapy ($8,978) was notably cheaper than HDR brachytherapy ($11,448), and SBRT ($11,665) was notably cheaper than IMRT, with the cost savings attributable to shorter procedure times and fewer visits required for treatment. Both equipment costs and an inpatient stay ($2,306) contributed to the high cost of RALP ($16,946). Cryotherapy ($11,215) was more costly than LDR brachytherapy, largely because of increased single-use equipment costs ($6,292 vs $1,921). AS reached cost equivalence with LDR brachytherapy after 7 years of follow-up. The use of TDABC is feasible for analyzing cancer services and provides insights into cost-reduction tactics in an era focused on emphasizing value. By detailing all steps from diagnosis and treatment through 12 years of follow-up for low-risk prostate cancer, this study has demonstrated significant cost variation between competing treatments. © 2015

  3. 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...

  4. Variability of activity profile during medium-sided games in professional soccer

    DEFF Research Database (Denmark)

    Rago, Vincenzo; Silva, João R; Mohr, Magni

    2018-01-01

    BACKGROUND: In Southern European countries it is very frequent to perform medium-sized games (MSG) as last training drill. We analyzed the individual variability and changes in activity patterns during MSG throughout the preseason. METHODS: Activity profile during MSGs (10v10+goalkeepers, duratio...

  5. Penerapan Sistem ABC (Activity Based Costing System) Sebagai Alternatif Dasar Pembebanan Biaya Overhead Pabrik (Studi Kasus Pada PT. Wonojati Wijoyo Kediri Jawa Timur)”

    OpenAIRE

    Ahmad Putri, Dian Rahmawati; Saifi, Muhammad; Hidayat, Raden Rustam

    2016-01-01

    The purpose of this study to determine the company's factory overhead charges and to find out the imposition of factory overhead costs using ABC System (Activity Based Costing System).This type of research used in this research is descriptive case study approach. ABC System (Activity Based Costing System) is a way to replace the traditional cost accounting methods have many disadvantages in determining overhead costs ,because in the application of the ABC System (Activity Based Costing System...

  6. MOTIVATION OF FUTURE TEACHERS’ STUDY IN THEIR TRAINING FOR PROFESSIONAL ACTIVITY

    Directory of Open Access Journals (Sweden)

    Ігор Войтович

    2014-12-01

    Full Text Available The article shows, that the motivation of study provides its high results, improves students’ cognitive activity, converts external regulation in self-regulation. The structure of educational motivation, including introductory and ongoing motivation, as well as the sequence of teacher’s actions in the process of motivation tehnologies design have been described in this paper. The research suggests methods of stimulating and motivation of cognitive activity, used for the formation of positive learning motives, stimulation of cognitive activity and contributing to the enrichment of students’ educational materials. It has been proved in the article, that interest is the main reason stimulating activity. Thus, it is characterized by positive emotions, presence of cognitive side of this emotion and expression of motivation activity. The importance of methods of stimulating duties and responsibility in learning has been verified in this research.

  7. What influences malaysian nurses to participate in continuing professional education activities?

    Science.gov (United States)

    Chong, Mei Chan; Sellick, Kenneth; Francis, Karen; Abdullah, Khatijah Lim

    2011-03-01

    A cross sectional descriptive study, which involved government hospitals and health clinics from Peninsular Malaysia sought to identify the continuing professional education (CPE) needs and their readiness for E-learning. This paper focuses on the first phase of that study that aimed to determine the factors that influence nurses' participation in CPE. Multistage cluster sampling was used to recruit 1,000 nurses randomly from 12 hospitals and 24 health clinics from four states in Peninsular Malaysia who agreed to be involved. The respondent rate was 792 (79.2%), of which 562 (80%) had participated in CPE in the last 12 months. Findings suggested that updating knowledge and providing quality care are the most important factors that motivate participation in CPE, with respective means of 4.34 and 4.39. All the mean scores for educational opportunity were less than 3.0. Chi-square tests were used to test the association of demographic data and CPE participation. All demographical data were significantly associated with CPE participation, except marital status. Implementation of mandatory CPE is considered an important measure to increase nurse's participation in CPE. However, effective planning that takes into consideration the learning needs of nurses is recommended. Copyright © 2011 Korean Society of Nursing Science. Published by Elsevier B.V. All rights reserved.

  8. Modern methods of cost saving of the production activity in construction

    Science.gov (United States)

    Silka, Dmitriy

    2017-10-01

    Every time economy faces recession, cost saving questions acquire increased urgency. This article shows how companies of the construction industry have switched to the new kind of economic relations over recent years. It is specified that the dominant type of economic relations does not allow to quickly reorient on the necessary tools in accordance with new requirements of economic activity. Successful experience in the new environment becomes demanded. Cost saving methods, which were proven in other industries, are offered for achievement of efficiency and competitiveness of the companies. Analysis is performed on the example of the retail sphere, which, according to the authoritative analytical reviews, is extremely innovative on both local and world economic levels. At that, methods, based on the modern unprecedentedly high opportunities of communications and informational exchange took special place among offered methods.

  9. Extending simulation modeling to activity-based costing for clinical procedures.

    Science.gov (United States)

    Glick, N D; Blackmore, C C; Zelman, W N

    2000-04-01

    A simulation model was developed to measure costs in an Emergency Department setting for patients presenting with possible cervical-spine injury who needed radiological imaging. Simulation, a tool widely used to account for process variability but typically focused on utilization and throughput analysis, is being introduced here as a realistic means to perform an activity-based-costing (ABC) analysis, because traditional ABC methods have difficulty coping with process variation in healthcare. Though the study model has a very specific application, it can be generalized to other settings simply by changing the input parameters. In essence, simulation was found to be an accurate and viable means to conduct an ABC analysis; in fact, the output provides more complete information than could be achieved through other conventional analyses, which gives management more leverage with which to negotiate contractual reimbursements.

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

    Directory of Open Access Journals (Sweden)

    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

  11. Trivalent chromium removal from wastewater using low cost activated carbon derived from agricultural waste material and activated carbon fabric cloth

    International Nuclear Information System (INIS)

    Mohan, Dinesh; Singh, Kunwar P.; Singh, Vinod K.

    2006-01-01

    An efficient adsorption process is developed for the decontamination of trivalent chromium from tannery effluents. A low cost activated carbon (ATFAC) was prepared from coconut shell fibers (an agricultural waste), characterized and utilized for Cr(III) removal from water/wastewater. A commercially available activated carbon fabric cloth (ACF) was also studied for comparative evaluation. All the equilibrium and kinetic studies were conducted at different temperatures, particle size, pHs, and adsorbent doses in batch mode. The Langmuir and Freundlich isotherm models were applied. The Langmuir model best fit the equilibrium isotherm data. The maximum adsorption capacities of ATFAC and ACF at 25 deg. C are 12.2 and 39.56 mg/g, respectively. Cr(III) adsorption increased with an increase in temperature (10 deg. C: ATFAC-10.97 mg/g, ACF-36.05 mg/g; 40 deg. C: ATFAC-16.10 mg/g, ACF-40.29 mg/g). The kinetic studies were conducted to delineate the effect of temperature, initial adsorbate concentration, particle size of the adsorbent, and solid to liquid ratio. The adsorption of Cr(III) follows the pseudo-second-order rate kinetics. From kinetic studies various rate and thermodynamic parameters such as effective diffusion coefficient, activation energy and entropy of activation were evaluated. The sorption capacity of activated carbon (ATFAC) and activated carbon fabric cloth is comparable to many other adsorbents/carbons/biosorbents utilized for the removal of trivalent chromium from water/wastewater

  12. Promoting and Supporting Breastfeeding Among Active Duty Women: An Education Module for Health Professionals

    National Research Council Canada - National Science Library

    Friedline, Donna

    2004-01-01

    .... While it is well known that full-time employment decreases the incidence and duration of breastfeeding, active duty women may face additional obstacles such as potential deployment, body weight...

  13. ePAL roadmap for active ageing: a collaborative networks approach to extending professional life

    NARCIS (Netherlands)

    Camarinha-Matos, L.M.; Afsarmanesh, H.; del Cura, A.; Playfoot, J.

    2010-01-01

    Active ageing, through a balanced combination of leisure and social interaction with continued work involvement, is central to meeting older citizens expectations, and maintaining their mental and physical health. Application of the collaborative networks paradigm, and the new generation of

  14. After-school music educational activities as a part of professional training of future teacher

    Directory of Open Access Journals (Sweden)

    Iryna Lypa

    2017-03-01

    Full Text Available The article deals with the problem of preparing students for extracurricular musical andeducational activities in secondary school and highlighted ways of combining music andperformance and outreach for individual classes of musical subjects analyzed featuresbetween teachers and students in the development plan and the educational content of themusic and creative project.Key words: musical and educational activities, educational and creative musical project,tutoring, teacher-student collaboration.

  15. Comparison Between Individually and Group-Based Insulin Pump Initiation by Time-Driven Activity-Based Costing.

    Science.gov (United States)

    Ridderstråle, Martin

    2017-07-01

    Depending on available resources, competencies, and pedagogic preference, initiation of insulin pump therapy can be performed on either an individual or a group basis. Here we compared the two models with respect to resources used. Time-driven activity-based costing (TDABC) was used to compare initiating insulin pump treatment in groups (GT) to individual treatment (IT). Activities and cost drivers were identified, timed, or estimated at location. Medical quality and patient satisfaction were assumed to be noninferior and were not measured. GT was about 30% less time-consuming and 17% less cost driving per patient and activity compared to IT. As a batch driver (16 patients in one group) GT produced an upward jigsaw-shaped accumulative cost curve compared to the incremental increase incurred by IT. Taking the alternate cost for those not attending into account, and realizing the cost of opportunity gained, suggested that GT was cost neutral already when 5 of 16 patients attended, and that a second group could be initiated at no additional cost as the attendance rate reached 15:1. We found TDABC to be effective in comparing treatment alternatives, improving cost control and decision making. Everything else being equal, if the setup is available, our data suggest that initiating insulin pump treatment in groups is far more cost effective than on an individual basis and that TDABC may be used to find the balance point.

  16. Entrustable Professional Activities for Entering Residency: Establishing Common Osteopathic Performance Standards in the Transition From Medical School to Residency.

    Science.gov (United States)

    Basehore, Pamela M; Mortensen, Luke H; Katsaros, Emmanuel; Linsenmeyer, Machelle; McClain, Elizabeth K; Sexton, Patricia S; Wadsworth, Nicole

    2017-11-01

    Entrustable professional activities (EPAs) are measurable units of observable professional practice that can be entrusted to an unsupervised trainee. They were first introduced as a method of operationalizing competency-based medical education in graduate medical education. The American Association of Medical Colleges subsequently used EPAs to establish the core skills that medical students must be able to perform before they enter residency training. A recently published guide provides descriptions, guidelines, and rationale for implementing and assessing the core EPAs from an osteopathic approach. These osteopathically informed EPAs can allow schools to more appropriately assess a learner's whole-person approach to a patient, in alignment with the philosophy of the profession. As the single accreditation system for graduate medical education moves forward, it will be critical to integrate EPAs into osteopathic medical education to demonstrate entrustment of medical school graduates. The authors describe the collaborative process used to establish the osteopathic considerations added to EPAs and explores the challenges and opportunities for undergraduate osteopathic medical education.

  17. Impact of a physical activity program on the anxiety, depression, occupational stress and burnout syndrome of nursing professionals.

    Science.gov (United States)

    Freitas, Anderson Rodrigues; Carneseca, Estela Cristina; Paiva, Carlos Eduardo; Paiva, Bianca Sakamoto Ribeiro

    2014-01-01

    to assess the effects of a workplace physical activity (WPA) program on levels of anxiety, depression, burnout, occupational stress and self-perception of health and work-related quality of life of a nursing team in a palliative care unit. the WPA was conducted five days per week, lasting ten minutes, during three consecutive months. Twenty-one nursing professionals were evaluated before and after the intervention, with the Hospital Anxiety and Depression Scale, the Maslch Burnout Inventory, and the Job Stress Scale. The changes in self-perceived health and work-related quality of life were measured using a semi-structured questionnaire. the WPA did not yield significant results on the levels of anxiety, depression, burnout or occupational stress. However, after the intervention, participants reported improved perceptions of bodily pain and feeling of fatigue at work. the WPA did not lead to beneficial effects on occupational stress and psychological variables, but it was well accepted by the nursing professionals, who reported improvement in perceptions of health and work-related quality of life.

  18. 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…

  19. Cost evaluation to optimise radiation therapy implementation in different income settings: A time-driven activity-based analysis.

    Science.gov (United States)

    Van Dyk, Jacob; Zubizarreta, Eduardo; Lievens, Yolande

    2017-11-01

    With increasing recognition of growing cancer incidence globally, efficient means of expanding radiotherapy capacity is imperative, and understanding the factors impacting human and financial needs is valuable. A time-driven activity-based costing analysis was performed, using a base case of 2-machine departments, with defined cost inputs and operating parameters. Four income groups were analysed, ranging from low to high income. Scenario analyses included department size, operating hours, fractionation, treatment complexity, efficiency, and centralised versus decentralised care. The base case cost/course is US$5,368 in HICs, US$2,028 in LICs; the annual operating cost is US$4,595,000 and US$1,736,000, respectively. Economies of scale show cost/course decreasing with increasing department size, mainly related to the equipment cost and most prominent up to 3 linacs. The cost in HICs is two or three times as high as in U-MICs or LICs, respectively. Decreasing operating hours below 8h/day has a dramatic impact on the cost/course. IMRT increases the cost/course by 22%. Centralising preparatory activities has a moderate impact on the costs. The results indicate trends that are useful for optimising local and regional circumstances. This methodology can provide input into a uniform and accepted approach to evaluating the cost of radiotherapy. Copyright © 2017 The Author(s). Published by Elsevier B.V. All rights reserved.

  20. Low-cost sensor integrators for measuring the transmissivity of complex canopies to photosynthetically active radiation

    International Nuclear Information System (INIS)

    Newman, S.M.

    1985-01-01

    A system has been designed, tested and evaluated for measuring the transmissivities of complex canopies to photosynthetically active radiation (PAR). The system consists of filtered silicon photocells in cosine corrected mounts with outputs integrated by the use of chemical coulometers. The reading accumulated by the coulometers was taken electronically by the use of microcomputers. The low-cost sensor integrators, which do not require batteries, performed as expected and proved ideal for the study of agroforestry systems in remote areas. Information on the PAR transmissivity of a temperate agroforestry system in the form of an intercropped orchard is also presented. (author)