Critical care medicine as a distinct product line with substantial financial profitability: the role of business planning.

Science.gov (United States)

Bekes, Carolyn E; Dellinger, R Phillip; Brooks, Daniel; Edmondson, Robert; Olivia, Christopher T; Parrillo, Joseph E

2004-05-01

As academic health centers face increasing financial pressures, they have adopted a more businesslike approach to planning, particularly for discrete "product" or clinical service lines. Since critical care typically has been viewed as a service provided by a hospital, and not a product line, business plans have not historically been developed to expand and promote critical care. The major focus when examining the finances of critical care has been cost reduction, not business development. We hypothesized that a critical care business plan can be developed and analyzed like other more typical product lines and that such a critical care product line can be profitable for an institution. In-depth analysis of critical care including business planning for critical care services. Regional academic health center in southern New Jersey. None. As part of an overall business planning process directed by the Board of Trustees, the critical care product line was identified by isolating revenue, expenses, and profitability associated with critical care patients. We were able to identify the major sources ("value chain") of critical care patients: the emergency room, patients who are admitted for other problems but spend time in a critical care unit, and patients transferred to our intensive care units from other hospitals. The greatest opportunity to expand the product line comes from increasing the referrals from other hospitals. A methodology was developed to identify the revenue and expenses associated with critical care, based on the analysis of past experience. With this model, we were able to demonstrate a positive contribution margin of dollar 7 million per year related to patients transferred to the institution primarily for critical care services. This can be seen as the profit related to the product line segment of critical care. There was an additional positive contribution margin of dollar 5.8 million attributed to the critical care portion of the hospital stay of

The strategic value of customer profitability analysis

NARCIS (Netherlands)

Raaij, van E.M.

2005-01-01

Purpose – The aim of the paper is to show how intelligence emanating from customer profitability analysis (CPA) can help improve strategic marketing planning. Insights into the profitability of individual customers, as well as the distribution of profitability across the customer base, can lead to

PROFITABILITY RATIO AS A TOOL FOR BANKRUPTCY PREDICTION

OpenAIRE

Daniel BRÎNDESCU – OLARIU

2016-01-01

The current study evaluates the potential of the profitability ratio in predicting corporate bankruptcy. The research is focused on Romanian companies, with the targeted event being represented by the manifestation of bankruptcy 2 years after the date of the financial statements of reference. All tests were conducted over 2 paired samples of 1176 Romanian companies. The methodology employed in evaluating the potential of the profitability ratio was based on the Area Under the ROC Curve (0.663...

A GIS-based tool for an integrated assessment of spatial planning trade-offs with aquaculture.

Science.gov (United States)

Gimpel, Antje; Stelzenmüller, Vanessa; Töpsch, Sandra; Galparsoro, Ibon; Gubbins, Matthew; Miller, David; Murillas, Arantza; Murray, Alexander G; Pınarbaşı, Kemal; Roca, Guillem; Watret, Robert

2018-06-15

The increasing demand for protein from aquaculture will trigger a global expansion of the sector in coastal and offshore waters. While contributing to food security, potential conflicts with other traditional activities such as fisheries or tourism are inevitable, thus calling for decision-support tools to assess aquaculture planning scenarios in a multi-use context. Here we introduce the AquaSpace tool, one of the first Geographic Information System (GIS)-based planning tools empowering an integrated assessment and mapping of 30 indicators reflecting economic, environmental, inter-sectorial and socio-cultural risks and opportunities for proposed aquaculture systems in a marine environment. A bottom-up process consulting more than 350 stakeholders from 10 countries across southern and northern Europe enabled the direct consideration of stakeholder needs when developing the GIS AddIn. The AquaSpace tool is an open source product and builds in the prospective use of open source datasets at a European scale, hence aiming to improve reproducibility and collaboration in aquaculture science and research. Tool outputs comprise detailed reports and graphics allowing key stakeholders such as planners or licensing authorities to evaluate and communicate alternative planning scenarios and to take more informed decisions. With the help of the German North Sea case study we demonstrate here the tool application at multiple spatial scales with different aquaculture systems and under a range of space-related development constraints. The computation of these aquaculture planning scenarios and the assessment of their trade-offs showed that it is entirely possible to identify aquaculture sites, that correspondent to multifarious potential challenges, for instance by a low conflict potential, a low risk of disease spread, a comparable high economic profit and a low impact on touristic attractions. We believe that a transparent visualisation of risks and opportunities of aquaculture

Interest Deductibility and the BEPS Action Plan: nihil novi sub sole?

OpenAIRE

Traversa, Edoardo

2013-01-01

Interest payments between affiliated companies which aim at shifting profit from high to low tax countries are a well-known and frequently used tool in international tax planning. It is therefore not surprising that in the OECD Action Plan on Base Erosion and Profit Shifting (BEPS) (Action Plan) considerable attention is given to the measures limiting the deductibility of (excessive) intra-group interest payments.1 The Action Plan does not, however, provide any clear guidance as to which, amo...

Tool for Military Logistics Planning of Peace Support Operations: The OTAS Planning Tool

NARCIS (Netherlands)

Merrienboer, S.A. van

1998-01-01

Within the research group Operations Research Studies Army of the TNO Physics and Electronics Laboratory the OTAS planning tool is developed for the Royal Netherlands Armed Forces. This paper gives a general and brief description of the tool.

Paradise profits : tax planning in multinational companies : a case study of Pfizer Inc.

OpenAIRE

Evensen, Håvard Skolseg; Nøstvik, Alexander Nymgaard

2017-01-01

In recent years, it has become increasingly evident that current tax regulations are not properly equipped to handle the business structures of multinational companies. A number of revelations and leakages have exposed how such companies, often from the US, make use of tax minimization strategies in order to shift profits and reduce tax liabilities. In this thesis, we examine the inner workings of these arrangements, and analyze the extent of aggressive tax planning in the phar...

Long-Term Planning for Open Pits for Mining Sulphide-Oxide Ores in Order to Achieve Maximum Profit

Science.gov (United States)

Kržanović, Daniel; Conić, Vesna; Stevanović, Dejan; Kolonja, Božo; Vaduvesković, Jovan

2017-12-01

Profitable exploitation of mineralised material from the earth's crust is a complex and difficult task that depends on a comprehensive planning process. Answering the question of how to plan production depends on the geometry of the deposit, as well as the concentration, distribution, and type of minerals in it. The complex nature of mineral deposits largely determines the method of exploitation and profitability of mining operations. In addition to unit operating costs and metal prices, the optimal recovery of and achievement of maximum profit from deposits of sulphide-oxide ores also depend, to a significant extent, on the level of technological recovery achieved in the ore processing procedure. Therefore, in defining a long-term development strategy for open pits, special attention must be paid to the selection of an optimal procedure for ore processing in order to achieve the main objective: maximising the Net Present Value (NPV). The effect of using two different processes, flotation processing and hydrometallurgical methods (bioleaching acid leaching), on determining the ultimate pit is shown in the case of the Kraku Bugaresku-Cementacija sulphide-oxide ore deposit in eastern Serbia. Analysis shows that the application of hydrometallurgical methods of processing sulphide-oxide ore achieved an increase in NPV of 20.42%.

The productivity effects of profit sharing, employee ownership, stock option and team incentive plans: Evidence from korean panel data

OpenAIRE

Kato, Takao; Lee, Ju Ho; Ryu, Jang-soo

2010-01-01

We report the first results for Korean firms on the incidence, diffusion, scope and effects of diverse employee financial participation schemes, such as Profit Sharing Plans (PSPs), Employee Stock Ownership Plans (ESOPs), Stock Option Plans (SOPs) and Team Incentive Plans (TIPs). In do doing, we assemble important new panel data by merging data from a survey of all Korean firms listed on Korean Stock Exchange which enjoys an unusually high response rate of 60 percent with accounting data from...

Wilmar Planning Tool, VBA documentation

Energy Technology Data Exchange (ETDEWEB)

Larsen, Helge V.

2006-01-15

This is a documentation of the VBA (Visual Basic for Applications) in the Wilmar Planning Tool. VBA is used in the Wilmar User Shell (an Excel workbook) and in the three Access databases that hold input, scenario and output data. The Wilmar Planning Tool is developed in the project Wind Power Integration in Liberalised Electricity Markets (WILMAR) supported by EU (contract ENK5-CT-2002-00663). The User Shell controls the operation of the Wilmar Planning Tool. In the User Shell various control parameters are set, and then a macro in the Input Database is run that writes input files for the Joint market Model and the Long Term Model. Afterwards these models can be started from the User Shell. Finally, the User Shell can start a macro in the Output Database that imports the output files from the models. (LN)

Wilmar Planning Tool, VBA documentation

International Nuclear Information System (INIS)

Larsen, Helge V.

2006-01-01

This is a documentation of the VBA (Visual Basic for Applications) in the Wilmar Planning Tool. VBA is used in the Wilmar User Shell (an Excel workbook) and in the three Access databases that hold input, scenario and output data. The Wilmar Planning Tool is developed in the project Wind Power Integration in Liberalised Electricity Markets (WILMAR) supported by EU (contract ENK5-CT-2002-00663). The User Shell controls the operation of the Wilmar Planning Tool. In the User Shell various control parameters are set, and then a macro in the Input Database is run that writes input files for the Joint market Model and the Long Term Model. Afterwards these models can be started from the User Shell. Finally, the User Shell can start a macro in the Output Database that imports the output files from the models. (LN)

Profiting from competition: Financial tools for electric generation companies

Science.gov (United States)

Richter, Charles William, Jr.

Regulations governing the operation of electric power systems in North America and many other areas of the world are undergoing major changes designed to promote competition. This process of change is often referred to as deregulation. Participants in deregulated electricity systems may find that their profits will greatly benefit from the implementation of successful bidding strategies. While the goal of the regulators may be to create rules which balance reliable power system operation with maximization of the total benefit to society, the goal of generation companies is to maximize their profit, i.e., return to their shareholders. The majority of the research described here is conducted from the point of view of generation companies (GENCOs) wishing to maximize their expected utility function, which is generally comprised of expected profit and risk. Strategies that help a GENCO to maximize its objective function must consider the impact of (and aid in making) operating decisions that may occur within a few seconds to multiple years. The work described here assumes an environment in which energy service companies (ESCOs) buy and GENCOs sell power via double auctions in regional commodity exchanges. Power is transported on wires owned by transmission companies (TRANSCOs) and distribution companies (DISTCOs). The proposed market framework allows participants to trade electrical energy contracts via the spot, futures, options, planning, and swap markets. An important method of studying these proposed markets and the behavior of participating agents is the field of experimental/computational economics. For much of the research reported here, the market simulator developed by Kumar and Sheble and similar simulators has been adapted to allow computerized agents to trade energy. Creating computerized agents that can react as rationally or irrationally as a human trader is a difficult problem for which we have turned to the field of artificial intelligence. Some of our

Profitability of photovoltaic projects under the Plan Piloto de Generacion Distribuida para Autoconsumo

International Nuclear Information System (INIS)

Oviedo Mora, Bayron

2013-01-01

The concept of solar energy is introduced, with its characteristics and scope as a source of electric generation. The functioning of the photovoltaic projects is covered, its main components, characteristics that define, types of systems and basic concepts that should be known when designing a photovoltaic system. An Plan Piloto de Generacion Distribuida para Autoconsumo (PPDGA) of the Instituto Costarricense de Electricidad is described, this plan is until the moment the only option for power generate a distributed manner in Costa Rica. An energetic study and good profitability analysis, the parameters to be taken into account and the way of calculating and interpret the indicators most used in engineering projects such as the Internal Rate of Return (IRR) and Net Present Value (NPV) were investigated to determine how should be developed. The social and environmental advantages are mentioned for the installation of a project of this type, while it is true they are difficult advantages to monetize in the developing of a profitability study, also must be valued at the time for the decision to implement the project. Two cases were chosen as examples, one for small industry level and the other at the residential level. The necessary estimates were performed to determine the optimal power to be installed in order to obtain maximum profitability, photovoltaic systems were quoted at different companies, to know the real price of equipment in today's market and credit characteristics for this type projects were consulted. Also, an estimate of the increase in electric rates in Costa Rica was made, among other necessary parameters to calculate what will happen in the projects. Finally, projects behavior was simulated, indicators of economic viability studies were calculated and sensitivity and risk studies of the two proposed projects using the RETScreen software were made. As of financial analysis and sensitivity it was determined that for both examples the proposed

Development of a transportation planning tool

International Nuclear Information System (INIS)

Funkhouser, B.R.; Moyer, J.W.; Ballweg, E.L.

1994-01-01

This paper describes the application of simulation modeling and logistics techniques to the development of a planning tool for the Department of Energy (DOE). The focus of the Transportation Planning Model (TPM) tool is to aid DOE and Sandia analysts in the planning of future fleet sizes, driver and support personnel sizes, base site locations, and resource balancing among the base sites. The design approach is to develop a rapid modeling environment which will allow analysts to easily set up a shipment scenario and perform multiple ''what if'' evaluations. The TPM is being developed on personal computers using commercial off-the shelf (COTS) software tools under the WINDOWS reg-sign operating environment. Prototype development of the TPM has been completed

Deferred Tax Assets and Deferred Tax Expense Against Tax Planning Profit Management

Directory of Open Access Journals (Sweden)

Warsono

2017-09-01

Full Text Available The purpose of this study is to examine the probability of earnings management performed by Property and Real Estate companies listed in Indonesia Stock Exchange (BEI in the period 2011-2015. How to do the management to influence the accounting numbers can be either profit management through deferred tax assets, deferred tax expense and tax planning in the financial statements. This paper examines the effect of deferred tax assets deferred tax burden, and tax planning to earnings management conducted by the company. Data of the research is to use secondary data from company financial statements that were downloaded from the official website of Indonesia Stock Exchange. Using sampling technique is performed by purposive sampling. The study population is the Property and Real Estate companies listed in Indonesia Stock Exchange in the period 2011-2015. The study take sample as many as 34 companies Property and Real Estate in the Stock Exchange in 2011-2015. Hypothesis testing uses multiple regressions with SPSS software version 22. The result shows that the Deferred Tax Assets positive and significant effect on earnings management; while deferred tax expense and tax planning significant negative effect on earnings management.

Program plan recognition for year 2000 tools

NARCIS (Netherlands)

A. van Deursen (Arie); S. Woods; A. Quilici

1997-01-01

textabstractThere are many commercial tools that address various aspects of the Year 2000 problem. None of these tools, however, make any documented use of plan-based techniques for automated concept recovery. This implies a general perception that plan-based techniques is not useful for this

QUALITY FUNCTION DEPLOYMENT AS A STRATEGIC PLANNING TOOL

OpenAIRE

DEVRİM İÇTENBAŞ, Burcu; ERYILMAZ, Hande

2011-01-01

Quality Function Deployment (QFD) uses a house of quality to translate customer requirements into engineering specifications. QFD has been widely used as a tool to develop new products. It has been adopted in the fields of education quality, service quality, software development and marketing planning. The tool has recently been applied in strategic planning .In this study authors reviewed current research which uses QFD as a strategic planning tool and described how QFD methods can be ...

An Interactive Simulation Tool for Production Planning in Bacon Factories

DEFF Research Database (Denmark)

Nielsen, Jens Frederik Dalsgaard; Nielsen, Kirsten Mølgaard

1994-01-01

The paper describes an interactive simulation tool for production planning in bacon factories. The main aim of the tool is to make it possible to combine the production plans of all parts of the factory......The paper describes an interactive simulation tool for production planning in bacon factories. The main aim of the tool is to make it possible to combine the production plans of all parts of the factory...

Industrial management- control and profit a technical approach

CERN Document Server

Halevi, Gideon

2014-01-01

This volume presents controlling tools for management in order to be in a position to communicate with control engineers concerning technological decisions. The main objective of manufacturing management is to make profit. However, in traditional manufacturing systems none of the separate stages in the process support this objective. Management is not expert in any of these stages, and therefore is dependent on specific experts at each stage and must follow their decisions. Each stage has its own first priority which is not profit and cost. This means that management does not have real control over these functional stages, nor over the process as a whole. This book presents controlling tools for management in order to allow them to communicate better with the experts of the particular manufacturing stages to reach better results and higher profits. It is shown that most enterprises can improve their efficiency rate by between 25 and 60% by using the tools developed here.

Wilmar Planning Tool, user guide

Energy Technology Data Exchange (ETDEWEB)

Larsen, Helge V.

2006-01-15

This is a short user guide to the Wilmar Planning Tool developed in the project Wind Power Integration in Liberalised Electricity Markets (WILMAR) supported by EU (Contract No. ENK5-CT-2002-00663). A User Shell implemented in an Excel workbook controls the Wilmar Planning Tool. All data are contained in Access databases that communicate with various sub-models through text files that are exported from or imported to the databases. In the User Shell various scenario variables and control parameters are set, and export of model data from the input database, activation of the models, as well as import of model results to the output database are triggered from the shell. (au)

Wilmar Planning Tool, user guide

International Nuclear Information System (INIS)

Larsen, Helge V.

2006-01-01

This is a short user guide to the Wilmar Planning Tool developed in the project Wind Power Integration in Liberalised Electricity Markets (WILMAR) supported by EU (Contract No. ENK5-CT-2002-00663). A User Shell implemented in an Excel workbook controls the Wilmar Planning Tool. All data are contained in Access databases that communicate with various sub-models through text files that are exported from or imported to the databases. In the User Shell various scenario variables and control parameters are set, and export of model data from the input database, activation of the models, as well as import of model results to the output database are triggered from the shell. (au)

Documentation of databases in the Wilmar Planning tool

International Nuclear Information System (INIS)

Kiviluioma, J.; Meimbom, P.

2006-01-01

The Wilmar Planning tool consists of a number of databases and models as shown in Figure 1. This report documents the design of the following subparts of the Wilmar Planning tool: 1. The Scenario database holding the scenario trees generated from the Scenario Tree Creation model. 2. The Input database holding input data to the Joint Market model and the Long-term model apart from the scenario trees. 3. The output database containing the results of a Joint Market model run. The Wilmar Planning Tool is developed in the project Wind Power Integration in Liberalised Electricity Markets (WILMAR) supported by EU (contract ENK5-CT-2002-00663). (LN)

Open source Modeling and optimization tools for Planning

Energy Technology Data Exchange (ETDEWEB)

Peles, S. [Lawrence Livermore National Lab. (LLNL), Livermore, CA (United States)

2017-02-10

Open source modeling and optimization tools for planning The existing tools and software used for planning and analysis in California are either expensive, difficult to use, or not generally accessible to a large number of participants. These limitations restrict the availability of participants for larger scale energy and grid studies in the state. The proposed initiative would build upon federal and state investments in open source software, and create and improve open source tools for use in the state planning and analysis activities. Computational analysis and simulation frameworks in development at national labs and universities can be brought forward to complement existing tools. An open source platform would provide a path for novel techniques and strategies to be brought into the larger community and reviewed by a broad set of stakeholders.

Synchronous method and engineering tool for the strategic factory planning

OpenAIRE

Abdul Rahman, O.; Jaeger, J.; Constantinescu, C.

2011-01-01

This paper presents the approach to combine two reference methods and engineering tools, for "Factory Performance and Investment Planning«as well as "Value Added Ideal Production Network Planning". The resulted synchronous method aims to support factories in the strategic planning as well as in the network planning. The corresponding engineering tool is employed for assessment planning, sales planning, capacity planning and production costs planning under the consideration of dynamic and stoc...

A Revenue Planning Tool for Charter School Operators

Science.gov (United States)

Keller, Eric; Hayes, Cheryl D.

2009-01-01

This revenue planning tool aims to help charter school operators develop a sound revenue base that can meet their school's current and future funding needs. It helps identify and assess potential public (federal, state, and local) and private funding sources. The tool incorporates a four-step revenue planning process which includes: (1)…

Tool or Toy? Virtual Globes in Landscape Planning

Directory of Open Access Journals (Sweden)

Stephen R. J. Sheppard

2011-10-01

Full Text Available Virtual globes, i.e., geobrowsers that integrate multi-scale and temporal data from various sources and are based on a globe metaphor, have developed into serious tools that practitioners and various stakeholders in landscape and community planning have started using. Although these tools originate from Geographic Information Systems (GIS, they have become a different, potentially interactive and public tool set, with their own specific limitations and new opportunities. Expectations regarding their utility as planning and community engagement tools are high, but are tempered by both technical limitations and ethical issues [1,2]. Two grassroots campaigns and a collaborative visioning process, the Kimberley Climate Adaptation Project case study (British Columbia, illustrate and broaden our understanding of the potential benefits and limitations associated with the use of virtual globes in participatory planning initiatives. Based on observations, questionnaires and in-depth interviews with stakeholders and community members using an interactive 3D model of regional climate change vulnerabilities, potential impacts, and possible adaptation and mitigation scenarios in Kimberley, the benefits and limitations of virtual globes as a tool for participatory landscape planning are discussed. The findings suggest that virtual globes can facilitate access to geospatial information, raise awareness, and provide a more representative virtual landscape than static visualizations. However, landscape is not equally representative at all scales, and not all types of users seem to benefit equally from the tool. The risks of misinterpretation can be managed by integrating the application and interpretation of virtual globes into face-to-face planning processes.

Integrated Wind Power Planning Tool

DEFF Research Database (Denmark)

Rosgaard, M. H.; Hahmann, Andrea N.; Nielsen, T. S.

This poster describes the status as of April 2012 of the Public Service Obligation (PSO) funded project PSO 10464 \\Integrated Wind Power Planning Tool". The project goal is to integrate a meso scale numerical weather prediction (NWP) model with a statistical tool in order to better predict short...... term power variation from off shore wind farms, as well as to conduct forecast error assessment studies in preparation for later implementation of such a feature in an existing simulation model. The addition of a forecast error estimation feature will further increase the value of this tool, as it...

Profit and place

Directory of Open Access Journals (Sweden)

Ian Bentley

1997-01-01

Full Text Available The article deals with the physical and symbolic effects the built environment has on human activities in a capitalist economy. The built environment is integrated in the capitalist economy on three levels: as the focus of a profit-oriented manufacturing industry, as the setting for all sorts of other enterprises and as the built context of the whole economy. The built environment is understood as a commodity. The capitalist system contains inbuilt tensions which have important design implications: the first tension arises because the system, if left to itself, lacks any overall planning functions, the second tension stems from the ability of the system to generate profit and the third arises from the character of labour, which distinguishes it from other commodities used in the production process. In conclusion methods of designing built environments, which perpetuate social order, are discussed.

Screen Wars, Star Wars, and Sequels: Nonparametric Reanalysis of Movie Profitability

OpenAIRE

W. D. Walls

2012-01-01

In this paper we use nonparametric statistical tools to quantify motion-picture profit. We quantify the unconditional distribution of profit, the distribution of profit conditional on stars and sequels, and we also model the conditional expectation of movie profits using a non- parametric data-driven regression model. The flexibility of the non-parametric approach accommodates the full range of possible relationships among the variables without prior specification of a functional form, thereb...

The Waypoint Planning Tool: Real Time Flight Planning for Airborne Science

Science.gov (United States)

He, M.; Goodman, H. M.; Blakeslee, R.; Hall, J. M.

2010-12-01

NASA Earth science research utilizes both spaceborne and airborne real time observations in the planning and operations of its field campaigns. The coordination of air and space components is critical to achieve the goals and objectives and ensure the success of an experiment. Spaceborne imagery provides regular and continual coverage of the Earth and it is a significant component in all NASA field experiments. Real time visible and infrared geostationary images from GOES satellites and multi-spectral data from the many elements of the NASA suite of instruments aboard the TRMM, Terra, Aqua, Aura, and other NASA satellites have become norm. Similarly, the NASA Airborne Science Program draws upon a rich pool of instrumented aircraft. The NASA McDonnell Douglas DC-8, Lockheed P3 Orion, DeHavilland Twin Otter, King Air B200, Gulfstream-III are all staples of a NASA’s well-stocked, versatile hangar. A key component in many field campaigns is coordinating the aircraft with satellite overpasses, other airplanes and the constantly evolving, dynamic weather conditions. Given the variables involved, developing a good flight plan that meets the objectives of the field experiment can be a challenging and time consuming task. Planning a research aircraft mission within the context of meeting the science objectives is complex task because it is much more than flying from point A to B. Flight plans typically consist of flying a series of transects or involve dynamic path changes when “chasing” a hurricane or forest fire. These aircraft flight plans are typically designed by the mission scientists then verified and implemented by the navigator or pilot. Flight planning can be an arduous task requiring frequent sanity checks by the flight crew. This requires real time situational awareness of the weather conditions that affect the aircraft track. Scientists at the University of Alabama-Huntsville and the NASA Marshall Space Flight Center developed the Waypoint Planning Tool

Chapter 8: Planning Tools to Simulate and Optimize Neighborhood Energy Systems

Energy Technology Data Exchange (ETDEWEB)

Zhivov, Alexander Michael; Case, Michael Patrick; Jank, Reinhard; Eicker, Ursula; Booth, Samuel

2017-03-15

This section introduces different energy modeling tools available in Europe and the USA for community energy master planning process varying from strategic Urban Energy Planning to more detailed Local Energy Planning. Two modeling tools used for Energy Master Planning of primarily residential communities, the 3D city model with CityGML, and the Net Zero Planner tool developed for the US Department of Defense installations are described in more details.

Multi Sector Planning Tools for Trajectory-Based Operations

Science.gov (United States)

Prevot, Thomas; Mainini, Matthew; Brasil, Connie

2010-01-01

This paper discusses a suite of multi sector planning tools for trajectory-based operations that were developed and evaluated in the Airspace Operations Laboratory (AOL) at the NASA Ames Research Center. The toolset included tools for traffic load and complexity assessment as well as trajectory planning and coordination. The situation assessment tools included an integrated suite of interactive traffic displays, load tables, load graphs, and dynamic aircraft filters. The planning toolset allowed for single and multi aircraft trajectory planning and data communication-based coordination of trajectories between operators. Also newly introduced was a real-time computation of sector complexity into the toolset that operators could use in lieu of aircraft count to better estimate and manage sector workload, especially in situations with convective weather. The tools were used during a joint NASA/FAA multi sector planner simulation in the AOL in 2009 that had multiple objectives with the assessment of the effectiveness of the tools being one of them. Current air traffic control operators who were experienced as area supervisors and traffic management coordinators used the tools throughout the simulation and provided their usefulness and usability ratings in post simulation questionnaires. This paper presents these subjective assessments as well as the actual usage data that was collected during the simulation. The toolset was rated very useful and usable overall. Many elements received high scores by the operators and were used frequently and successfully. Other functions were not used at all, but various requests for new functions and capabilities were received that could be added to the toolset.

Decision making in a non-profit engineering environment

International Nuclear Information System (INIS)

Christensen, D.C.

1997-06-01

A conceptual management framework is developed and applied in a science and engineering organization located within a non-profit, public institution. The goal of this research is to select a set of projects whose combined contributions to the organization's strategic interests satisfy sponsor desires and can be completed within existing time and resource constraints. The development of the rationale for project selection and implementation within the plutonium facility at Los Alamos National Laboratory is studied. This includes the integration of prioritization decision tools, optimization techniques, and advanced planning and scheduling tools. The Nuclear Materials Technology Division is the custodian of the plutonium facility, whose mission is to develop, demonstrate, and deploy technologies necessary to address the nation's and world's plutonium problems. This includes management of nuclear weapon stockpile components, stabilization of plutonium residues, clean-up of contaminated soils and facilities, support to non-proliferation and arms control initiatives, and the eventual disposition of surplus plutonium. In this study, projects are evaluated against selection criteria deemed to be of critical program importance. The Analytic Hierarchy Process is used to evaluate and rank the importance of the suite of candidate projects. Because individual projects may be of interest to a number of business sectors and sponsors, the approach must be capable of using funding sources in an integrated manner in order to meet overall facility and program strategies. Finally, project planning and scheduling tools are integrated into the decision network in order to ensure that appropriate resource leveling occurs and that the actual project selection takes into account the temporal relationships among available resources

Financial Analysis of For Profit Child Care: A Work in Progress.

Science.gov (United States)

Stephens, Keith

1989-01-01

Compares revenues, debts, investments, and profit margins of for-profit publicly and privately owned day care centers. An evaluation tool was developed through analysis of financial statements of seven privately owned child care businesses and six publicly owned child care chains. (RJC)

Tying Profit to Performance: A Valuable Tool, But Use With Good Judgment

Science.gov (United States)

2015-06-01

profitability on behalf of its shareholders and/or owners—that’s capital- ism. Our job is to protect the interests of the taxpayers and the warfighter while...business, then it was not good. Profit is the fundamental reason that businesses exist: to make money for their owners or shareholders . Without...performance of the service, or we may only be interested in controlling cost at a set level of performance. As we emphasized in BBP 2.0, we have to start

Dose exposure work planning using DMU kinematics tools

International Nuclear Information System (INIS)

Rosli Darmawan

2010-01-01

The study on the possibility of using DMU Kinematics module in CAE tools for dose exposure work planning was carried out. A case scenario was created using 3D CAD software and transferred to DMU Kinematics module in CAE software. A work plan was created using DMU Kinematics tools and animated to simulate a real time scenario. Data on the phantom position against the radioactive source was collected by activating positioning sensors in the module. The data was used to estimate dose rate exposure for the phantom. The results can be used to plan the safest and optimum procedures in carrying out the radiation related task. (author)

Charity care: do not-for-profits influence for-profits?

Science.gov (United States)

Clement, Jan P; White, Kenneth R; Valdmanis, Vivian

2002-03-01

This study further examines whether not-for-profit hospitals exert pressure on for-profit hospitals to provide charity care and whether for-profit hospitals react differently than not-for-profit hospitals to managed care pressures and hospital competition in providing charity care. A two equation model is estimated using 1996 data from California hospitals. The results indicate that in mixed ownership markets, for-profit hospitals provide significantly less charity care as not-for-profit hospitals in the market provide more. Unexpectedly, study for-profit hospitals were not more influenced by price competition than other hospitals with respect to charity care. Having a unique role in providing charity care may justify continuing tax exemption for not-for-profit hospitals and enhance interest in payment and other policies with regard to conversions to ensure that not-for-profit hospitals continue to be represented in market areas.

Decision-support tools for climate change mitigation planning

DEFF Research Database (Denmark)

Puig, Daniel; Aparcana Robles, Sandra Roxana

. For example, in the case of life-cycle analysis, the evaluation criterion entails that the impacts of interest are examined across the entire life-cycle of the product under study, from extraction of raw materials, to product disposal. Effectively, then, the choice of decision-support tool directs......This document describes three decision-support tools that can aid the process of planning climate change mitigation actions. The phrase ‘decision-support tools’ refers to science-based analytical procedures that facilitate the evaluation of planning options (individually or compared to alternative...... options) against a particular evaluation criterion or set of criteria. Most often decision-support tools are applied with the help of purpose-designed software packages and drawing on specialised databases.The evaluation criteria alluded to above define and characterise each decision-support tool...

Quality Assurance Project Plan Development Tool

Science.gov (United States)

This tool contains information designed to assist in developing a Quality Assurance (QA) Project Plan that meets EPA requirements for projects that involve surface or groundwater monitoring and/or the collection and analysis of water samples.

Health impact assessment in planning: Development of the design for health HIA tools

International Nuclear Information System (INIS)

Forsyth, Ann; Slotterback, Carissa Schively; Krizek, Kevin J.

2010-01-01

How can planners more systematically incorporate health concerns into practical planning processes? This paper describes a suite of health impact assessment tools (HIAs) developed specifically for planning practice. Taking an evidence-based approach the tools are designed to fit into existing planning activities. The tools include: a short audit tool, the Preliminary Checklist; a structured participatory workshop, the Rapid HIA; an intermediate health impact assessment, the Threshold Analysis; and a set of Plan Review Checklists. This description provides a basis for future work including assessing tool validity, refining specific tools, and creating alternatives.

Outage planning in nuclear power plants. A paradigm shift from an external towards an integrated project planning tool

Energy Technology Data Exchange (ETDEWEB)

Rosemann, Andreas [Gesellschaft fuer integrierte Systemplanung (GiS) mbH, Weinheim (Germany)

2014-05-15

In nuclear power plants it is common to carry out the technical planning of the annual outage work orders in an Enterprise Application Management (EAM) system and to schedule the outage tasks in a project planning tool. The reason for this is historical: Former EAM systems did not (or just to some extend) offer the necessary functionalities to realise the scheduling of the outage; graphical support for the planning was not provided at all. Consequently, scheduling the annual outage was performed in a separate planning tool. Modern Enterprise Application Management (EAM) software builds on established project planning tools with respect to the functionalities and timing of work orders. As a standard they provide editable charts as well as a lot of functionalities which are required for scheduling the annual outage. The functional gap between the demanded planning functionalities and the functionalities provided by the EAM system has been significantly reduced. Depending on the deployed software itself it is possible to extend the EAM system with little effort (in comparison to the promising advantages) so that external project timing planning tools are not required any more. By shifting towards an integrated planning tool, efficiency in planning an outage as well as the quality of communication of the current planning status increases. Furthermore, the basis of information for work orders by the control room staff and therefore safety can be enhanced. (orig.)

Outage planning in nuclear power plants. A paradigm shift from an external towards an integrated project planning tool

International Nuclear Information System (INIS)

Rosemann, Andreas

2014-01-01

In nuclear power plants it is common to carry out the technical planning of the annual outage work orders in an Enterprise Application Management (EAM) system and to schedule the outage tasks in a project planning tool. The reason for this is historical: Former EAM systems did not (or just to some extend) offer the necessary functionalities to realise the scheduling of the outage; graphical support for the planning was not provided at all. Consequently, scheduling the annual outage was performed in a separate planning tool. Modern Enterprise Application Management (EAM) software builds on established project planning tools with respect to the functionalities and timing of work orders. As a standard they provide editable charts as well as a lot of functionalities which are required for scheduling the annual outage. The functional gap between the demanded planning functionalities and the functionalities provided by the EAM system has been significantly reduced. Depending on the deployed software itself it is possible to extend the EAM system with little effort (in comparison to the promising advantages) so that external project timing planning tools are not required any more. By shifting towards an integrated planning tool, efficiency in planning an outage as well as the quality of communication of the current planning status increases. Furthermore, the basis of information for work orders by the control room staff and therefore safety can be enhanced. (orig.)

Enhancing engineering practices for productivity and profits in agro-allied industries

International Nuclear Information System (INIS)

Esan, A. A.

2000-08-01

The word productivity is a part of everyday vocabulary of industrial engineers and managers. Terms such as optimum utilization of resources, operational efficiency, product competitiveness, maintenance culture, etc., are mentioned with regular frequency. This is healthy, because productivity improvement does not happen by wishing for it or trying harder but by deliberately planning for it. The rewards of higher productivity are immense. At the firm level, such benefit include high production rates, higher profits, better quality products and services, customer satisfaction, higher take home pay for employees and high employee morale. Many of these benefits can be derived through the application of simple potential productivity improvement tools that are hinged on engineering practices

THE INFLUENCE OF AGRIBUSINESS SUBSYSTEM ON BEEF CATTLE FATTENING FARMS PROFIT IN CENTRAL JAVA

Directory of Open Access Journals (Sweden)

E. Rianto

2012-06-01

Full Text Available This study was aimed : (i to know the subsystem implementation and agribusiness planning in beef cattle fattening; (ii to count the profit of beef cattle farming; (iii to analyze the effect of agribusiness subsystem implementation and agribusiness planning to beef cattle fattening profit. This study was carried out using survey method and the elementary units were feedlot farmers. The sample was determined by Purposive Quota Sampling Method on 112 respondents spread across five regencies, namely Blora, Rembang, Grobogan, Wonogiri, and Boyolali. Data were collected from primary and secondary sources. The data analysis used quantitative descriptive and inferential statistics method, which include scoring, financial, and multiple linear regression analysis. The results showed that : (i the implementation of agribusiness subsystem (including preproduction subsystem, marketing, and agribusiness support services and agribusiness planning were not so good category, while the cattle farming subsystem was moderate category; (ii the average of farming scale in each feedlot farmer was 2.95 head of cattle with the profit rate was IDR 1,044,719 per fattening period during 6.68 months (equivalent to IDR 156,395 per month; (iii agribusiness subsystem and agribusiness planning had significant impact on feedlot farmer profit simultaneously, but preproduction subsystem and the agribusiness support services subsystem partially had a significant impact on feedlot farmer profit.

THE INFLUENCE OF AGRIBUSINESS SUBSYSTEM ON BEEF CATTLE FATTENING FARM’S PROFIT IN CENTRAL JAVA

Directory of Open Access Journals (Sweden)

E. Prasetyo

2014-10-01

Full Text Available This study was aimed : (i to know the subsystem implementation and agribusiness planning inbeef cattle fattening; (ii to count the profit of beef cattle farming; (iii to analyze the effect ofagribusiness subsystem implementation and agribusiness planning to beef cattle fattening profit. Thisstudy was carried out using survey method and the elementary units were feedlot farmers. The samplewas determined by Purposive Quota Sampling Method on 112 respondents spread across five regencies,namely Blora, Rembang, Grobogan, Wonogiri, and Boyolali. Data were collected from primary andsecondary sources. The data analysis used quantitative descriptive and inferential statistics method,which include scoring, financial, and multiple linear regression analysis. The results showed that : (i theimplementation of agribusiness subsystem (including preproduction subsystem, marketing, andagribusiness support services and agribusiness planning were not so good category, while the cattlefarming subsystem was moderate category; (ii the average of farming scale in each feedlot farmer was2.95 head of cattle with the profit rate was IDR 1,044,719 per fattening period during 6.68 months(equivalent to IDR 156,395 per month; (iii agribusiness subsystem and agribusiness planning hadsignificant impact on feedlot farmer profit simultaneously, but preproduction subsystem and theagribusiness support services subsystem partially had a significant impact on feedlot farmer profit.

A TOOL FOR PLANNING AERIAL PHOTOGRAPHY

Science.gov (United States)

abstract The U.S. EPAs Pacific Coastal Ecology Branch has developed a tool in the form of an Excel. spreadsheet that facilitates planning aerial photography missions. The spreadsheet accepts various input parameters such as desired photo-scale and boundary coordinates of the stud...

Technical Paper on Physical Planning and Monitoring Tools

DEFF Research Database (Denmark)

Vagnby, Bo Hellisen

and maintenance of such buildings.    Further, the paper outlines a number of physical planning and building tools to guide future planning and design development, and it suggests a range of action-oriented operational evaluation studies in order to improve the physical learning environment....

Anti-profit beliefs: How people neglect the societal benefits of profit.

Science.gov (United States)

Bhattacharjee, Amit; Dana, Jason; Baron, Jonathan

2017-11-01

Profit-seeking firms are stereotypically depicted as immoral and harmful to society. At the same time, profit-driven enterprise has contributed immensely to human prosperity. Though scholars agree that profit can incentivize societally beneficial behaviors, people may neglect this possibility. In 7 studies, we show that people see business profit as necessarily in conflict with social good, a view we call anti-profit beliefs . Studies 1 and 2 demonstrate that U.S. participants hold anti-profit views of real U.S. firms and industries. Study 3 shows that hypothetical organizations are seen as doing more harm when they are labeled "for-profit" rather than "non-profit," while Study 4 shows that increasing harm to society is viewed as a strategy for increasing a hypothetical firm's long-run profitability. Studies 5-7 demonstrate that carefully prompting subjects to consider the long run incentives of profit can attenuate anti-profit beliefs, while prompting short run thinking does nothing relative to a control. Together, these results suggest that the default view of profits is zero-sum. While people readily grasp how profit can incentivize firms to engage in practices that harm others, they neglect how it can incentivize firms to engage in practices that benefit others. Accordingly, people's stereotypes of profit-seeking firms are excessively negative. Even in one of the most market-oriented societies in history, people doubt the contributions of profit-seeking industry to societal progress. (PsycINFO Database Record (c) 2017 APA, all rights reserved).

Marketing communication plan. Case: EKOenergy.

OpenAIRE

Jäkälä, Elina

2016-01-01

This project-based thesis has an objective of creating a marketing communication plan for a non-profit organisation. The marketing communication plan targets other non-profit organisa-tions that the case organisation wants to cooperate with. This thesis will introduce theory about marketing communication, give information about the case organisation’s target audience and present the actual marketing communication plan. Since the case organisation and its target audience are all non-profit...

Medium-term load forecasting and wholesale transaction profitability

International Nuclear Information System (INIS)

Selker, F.K.; Wroblewski, W.R.

1996-01-01

The volume of wholesale transactions quoted at firm prices is increasing. The cost, and thus profitability, of serving these contracts strongly depends upon native load during the time of delivery. However, transactions extend beyond load forecasts based on weather information, and long-term resource planning forecasts of load peaks and energy provide inadequate detail. To address this need, Decision Focus Inc. (DFI) and Commonwealth Edison (ComEd) developed a probabilistic, medium-term load forecasting capability. In this paper the authors use a hypothetical utility to explore the impact of uncertain medium-term loads on transaction profitability

A Spreadsheet-based GIS tool for planning aerial photography

Science.gov (United States)

The U.S.EPA's Pacific Coastal Ecology Branch has developed a tool which facilitates planning aerial photography missions. This tool is an Excel spreadsheet which accepts various input parameters such as desired photo-scale and boundary coordinates of the study area and compiles ...

The future of trusts as an estate planning tool / Burger T.

OpenAIRE

Burger, Trinette

2011-01-01

Estate planning is an important exercise aimed at increasing, preserving and protecting assets during a person's lifetime and providing for the disposition and continued utilisation of these assets after his death. The minimisation of estate duty, however, often dominates the motivation behind estate planning and many of the tools, structures and techniques used as part of the estate planning exercise are aimed at reducing or avoiding estate duty. One of these tools is the trust. In the 2010 ...

Willow growing - Methods of calculation and profitability

International Nuclear Information System (INIS)

Rosenqvist, H.

1997-01-01

The calculation method presented here makes it possible to conduct profitability comparisons between annual and perennial crops and in addition take the planning situation into account. The method applied is a modified total step calculation. The difference between a traditional total step calculation and the modified version is the way in which payments and disbursements are taken into account over a period of several years. This is achieved by combining the present value method and the annuity method. The choice of interest rate has great bearing on the result in perennial calculations. The various components influencing the interest rate are analysed and factors relating to the establishment of the interest rate in different situations are described. The risk factor can be an important variable component of the interest rate calculation. Risk is also addressed from an approach in accordance with portfolio theory. The application of the methods sheds light on the profitability of Salix cultivation from the viewpoint of business economics, and also how different factors influence the profitability of Salix cultivation. Aspects studied are harvesting intervals, the importance of yield level, the competitiveness of Salix versus grain cultivation, the influence of income taxes on profitability etc. Methods for evaluation of activities concerning cultivation of a perennial crop are described and also involve the application of nitrogen fertilization to Salix cultivation. Studies have been performed using these methods to look into nitrogen fertilizer profitability in Salix cultivation during the first rotation period. Nitrogen fertilizer profitability has been investigated involving both production functions and cost calculations, taking the year fertilization into consideration. 72 refs., 2 figs., 52 tabs

National Energy Audit Tool for Multifamily Buildings Development Plan

Energy Technology Data Exchange (ETDEWEB)

Malhotra, Mini [ORNL; MacDonald, Michael [Sentech, Inc.; Accawi, Gina K [ORNL; New, Joshua Ryan [ORNL; Im, Piljae [ORNL

2012-03-01

The U.S. Department of Energy's (DOE's) Weatherization Assistance Program (WAP) enables low-income families to reduce their energy costs by providing funds to make their homes more energy efficient. In addition, the program funds Weatherization Training and Technical Assistance (T and TA) activities to support a range of program operations. These activities include measuring and documenting performance, monitoring programs, promoting advanced techniques and collaborations to further improve program effectiveness, and training, including developing tools and information resources. The T and TA plan outlines the tasks, activities, and milestones to support the weatherization network with the program implementation ramp up efforts. Weatherization of multifamily buildings has been recognized as an effective way to ramp up weatherization efforts. To support this effort, the 2009 National Weatherization T and TA plan includes the task of expanding the functionality of the Weatherization Assistant, a DOE-sponsored family of energy audit computer programs, to perform audits for large and small multifamily buildings This report describes the planning effort for a new multifamily energy audit tool for DOE's WAP. The functionality of the Weatherization Assistant is being expanded to also perform energy audits of small multifamily and large multifamily buildings. The process covers an assessment of needs that includes input from national experts during two national Web conferences. The assessment of needs is then translated into capability and performance descriptions for the proposed new multifamily energy audit, with some description of what might or should be provided in the new tool. The assessment of needs is combined with our best judgment to lay out a strategy for development of the multifamily tool that proceeds in stages, with features of an initial tool (version 1) and a more capable version 2 handled with currently available resources. Additional

Faces of pricing and profit planning at the doorstep of the EU: government pricing policy in the innovative pharmaceutical sector in Turkey

OpenAIRE

De Kervenoael, Ronan J.; Nilsson, Ulf

2006-01-01

The majority of research on the pharmaceutical sector has focused on an overall micro economic, medical oriented welfare issues, whereas the marketing management role of the innovative drug manufacturer has to a large extent been disregarded. Using the case of Turkey, through a series of in-depth interviews with highly innovative companies, other marketing management possibilities to develop pricing strategies and plan for profit are explored based on broader definitions of value and transpar...

Development and application of a decision support tool for reduction of product losses in the food-processing industry

NARCIS (Netherlands)

Akkerman, Renzo; van Donk, Dirk Pieter

2008-01-01

In food-processing industries, reduction of product losses is important for improving profitability and sustainability. This paper presents a decision support tool for analyzing the effects of planning decisions on the amount of product losses in the food-processing industry. We created a research

Regional power systems planning: a state of the art assessment. Final report

Energy Technology Data Exchange (ETDEWEB)

1980-10-01

The purpose of this report was to define regional power systems planning problems, the tools available and their shortcomings, and to document all of the above in a concise readable form. The approach consisted of a survey and literature search. The survey determined the tools being used by utilities, the tools they had rejected, and the tools they planned to try out. The literature search was conducted for the purpose of documenting the tools available, and performing a comparative analysis of these tools. The project included a mix of utility, university, and consulting organizations. Several organizations were consulted in the selection of the participants. A non-profit organization, The University of Oklahoma, was selected to manage the project. The results were reviewed in a series of four one day meetings by known authorities in each field. This report consists of the results of this project. Perhaps its major finding is that several aspects of the regional planning problem are not well defined, the roles of the various participants in regional planning is not clear, and certainly research is needed for the development of new methodology.

Demonstration tools for the facility/land use planning process at Rocky Flats

International Nuclear Information System (INIS)

Ryan, K.B.

1994-01-01

The new mission for the Rocky Flats Site states, open-quotes Manage waste and materials, clean up and convert the Rocky Flats Site to beneficial use in a manner that is safe, environmentally and socially responsible, physical secure, and cost-effective.close quotes. In addition, community recognition and support is encouraged and expected. To accomplish this ambitious mission of converting to another use and incorporating stakeholder input, many tools must be developed. These tools must be clearly understandable and readily available, with the hope and plan that similar outcomes will be much more apparent if the same or similar tools are applied by all decision markers, both internal and external. Since the task is monumental and extremely complex, establishing and understanding these available tools early in the planning process is important. All decision makers must be identified and the availability of the tools should be shared to eliminate redundancy and expedite the planning process. Most documents utilized for decision making are very technical in nature. Since numerous and varied stakeholders will be involved, these documents must be socialized or open-quotes detechnicalized.close quotes This paper discusses developing internal and universally acceptable demonstration tools for explaining how facilities and land will be analyzed for constraints and opportunities during the planning process

The relationship of CSR and the business profit: can the most responsible companies be more profitable?

Directory of Open Access Journals (Sweden)

Antonio Miguel Gil Salmerón

2016-10-01

Full Text Available Persistent financial crisis and the cases of corruption afflicting Spain have broken the trust of society that forcefully demands an ethical, responsible and sustainable management of organizations, which are not immune to environmental problems. The effects of globalization, the introduction of tecnoestructura as a management model, technological and socio-economic changes have reshaped the cultural, management and ownership system of the current company, the company nowadays is transferred the responsibility to combine growth and competitiveness with social development and environmental improvement. This reconfiguration of business management model is implemented with the introduction of Corporate Social Responsibility (CSR in the strategic plans of the companies with the purpose of achieving a competitive advantage. The question is: can the most responsible companies be more profitable? The introduction of CSR in the organizational culture of the companies involved as a vector, accelerates the profitability of the companies that apply it: the higher level of CSR used, the more profitable the companies are. These conclusions are determined from a linear regression analysis comparing the ROA –return on assets– to CSR levels in a hundred companies with higher levels of sustainability that operate in Spain, according to a survey published in 2014 by the Monitor business Corporate Reputation (Merco

Taxes, bankruptcy costs, and capital structure in for-profit and not-for-profit hospitals.

Science.gov (United States)

Huang, Sean S; Yang, Jie; Carroll, Nathan

2018-02-01

About 60% of the US hospitals are not-for-profit and it is not clear how traditional theories of capital structure should be adapted to understand the borrowing behavior of not-for-profit hospitals. This paper identifies important determinants of capital structure taken from theories describing for-profit firms as well as prior literature on not-for-profit hospitals. We examine the differential effects these factors have on the capital structure of for-profit and not-for-profit hospitals. Specifically, we use a difference-in-differences regression framework to study how differences in leverage between for-profit and not-for-profit hospitals change in response to key explanatory variables (i.e. tax rates and bankruptcy costs). The sample in this study includes most US short-term general acute hospitals from 2000 to 2012. We find that personal and corporate income taxes and bankruptcy costs have significant and distinct effects on the capital structure of for-profit and not-for-profit hospitals. Specifically, relative to not-for-profit hospitals: (1) higher corporate income tax encourages for-profit hospitals to increase their debt usage; (2) higher personal income tax discourages for-profit hospitals to use debt; and (3) higher expected bankruptcy costs lead for-profit hospitals to use less debt. Over the past decade, the capital structure of for-profit hospitals has been more flexible as compared to that of not-for-profit hospitals. This may suggest that not-for-profit hospitals are more constrained by external financing resources. Particularly, our analysis suggests that not-for-profit hospitals operating in states with high corporate taxes but low personal income taxes may face particular challenges of borrowing funds relative to their for-profit competitors.

Becoming Resilient: Disaster Planning and Recovery: NREL Experts Assist Before and After a Disaster (Fact Sheet)

Energy Technology Data Exchange (ETDEWEB)

Hotchkiss, E.

2014-08-01

This fact sheet provides information on how private industry; federal, state, and local governments; non-profit organizations; and communities can utilize NREL's expertise, tools, and innovations to incorporate energy efficiency and renewable energy into the planning, recovery, and rebuilding stages of disaster.

WE-DE-201-02: A Statistical Analysis Tool for Plan Quality Verification in HDR Brachytherapy Forward Planning for Cervix Cancer

Energy Technology Data Exchange (ETDEWEB)

Ma, R; Zhu, X; Li, S; Zheng, D; Lei, Y; Wang, S; Verma, V; Bennion, N; Wahl, A; Zhou, S [University of Nebraska Medical Center, Omaha, NE (United States)

2016-06-15

Purpose: High Dose Rate (HDR) brachytherapy forward planning is principally an iterative process; hence, plan quality is affected by planners’ experiences and limited planning time. Thus, this may lead to sporadic errors and inconsistencies in planning. A statistical tool based on previous approved clinical treatment plans would help to maintain the consistency of planning quality and improve the efficiency of second checking. Methods: An independent dose calculation tool was developed from commercial software. Thirty-three previously approved cervical HDR plans with the same prescription dose (550cGy), applicator type, and treatment protocol were examined, and ICRU defined reference point doses (bladder, vaginal mucosa, rectum, and points A/B) along with dwell times were collected. Dose calculation tool then calculated appropriate range with a 95% confidence interval for each parameter obtained, which would be used as the benchmark for evaluation of those parameters in future HDR treatment plans. Model quality was verified using five randomly selected approved plans from the same dataset. Results: Dose variations appears to be larger at the reference point of bladder and mucosa as compared with rectum. Most reference point doses from verification plans fell between the predicted range, except the doses of two points of rectum and two points of reference position A (owing to rectal anatomical variations & clinical adjustment in prescription points, respectively). Similar results were obtained for tandem and ring dwell times despite relatively larger uncertainties. Conclusion: This statistical tool provides an insight into clinically acceptable range of cervical HDR plans, which could be useful in plan checking and identifying potential planning errors, thus improving the consistency of plan quality.

Planning organization and productivity simulation tool for maritime container terminals

Directory of Open Access Journals (Sweden)

B. Beškovnik

2010-09-01

Full Text Available The article describes a proposed planning organization and productivity simulation tool, with a special emphasis on orientations to the optimization of operations in a maritime container terminal. With the application of an adequate model frame for traffic and technical-technologic forecasting, infrastructure and manpower planning and productivity simulation are possible to measure and increase the productivity in the whole subsystem of the maritime container terminal. The emphasis is mainly put on setting up planning organization in order to collect important information and consequently to raise productivity. This is the main task and goal of terminal management that must develop elements and strategies for optimal operational and financial production. An adequate planning structure must use simplified but efficient simulation tools enabling owners and management to take a vast number of adequate financial and operational decisions. Considering all important and very dynamic facts in container and shipping industry, the proposed simulation tool gives a helpful instrument for checking productivity and its time variation and monitoring a competitive position of a certain maritime terminal with the terminals from the same group. Therefore, the management of every maritime container terminal must establish an appropriate internal planning system as a mechanism for strategic decision support relating basically to the assessment of the best development and optimization solutions for the infrastructure and suprastructure of the entire system.

Subfield profitability analysis reveals an economic case for cropland diversification

Science.gov (United States)

Brandes, E.; McNunn, G. S.; Schulte, L. A.; Bonner, I. J.; Muth, D. J.; Babcock, B. A.; Sharma, B.; Heaton, E. A.

2016-01-01

Public agencies and private enterprises increasingly desire to achieve ecosystem service outcomes in agricultural systems, but are limited by perceived conflicts between economic and ecosystem service goals and a lack of tools enabling effective operational management. Here we use Iowa—an agriculturally homogeneous state representative of the Maize Belt—to demonstrate an economic rationale for cropland diversification at the subfield scale. We used a novel computational framework that integrates disparate but publicly available data to map ˜3.3 million unique potential management polygons (9.3 Mha) and reveal subfield opportunities to increase overall field profitability. We analyzed subfield profitability for maize/soybean fields during 2010-2013—four of the most profitable years in recent history—and projected results for 2015. While cropland operating at a loss of US 250 ha-1 or more was negligible between 2010 and 2013 at 18 000-190 000 ha (profitable areas, incorporating conservation management that breaks even (e.g., planting low-input perennials), into low-yielding portions of fields could increase overall cropland profitability by 80%. This approach is applicable to the broader region and differs substantially from the status quo of ‘top-down’ land management for conservation by harnessing private interest to align profitability with the production of ecosystem services.

APLIKASI MANAJEMEN KEGIATAN UNTUK ORGANISASI NON PROFIT BERBASIS WEBSITE

Directory of Open Access Journals (Sweden)

Arif Hidayat

2017-02-01

Full Text Available Suatu organisasi memiliki berbagai program kerja, yang di dalamnya ada kepanitian khusus. Biasanya manajemen kegiatan yang berisi pengelolaan keuangan pada masing-masing organisasi dan lembaga dikepalai oleh bendahara. Pengelolaan keuangan tersebut menjadi sebuah kebutuhan, karena bendahara tersebut wajib selalu melaporkan pencatatan keuangan. Tentu akan menjadi tidak efektif jika melakukan pencatatan keuangan harus melakukannya secara manual. Di samping susah, pencatatan secara manual sangat beresiko seperti rusak dan hilangnya buku pencatatan. Ada lagi pencatatan dengan cara lain yaitu menggunakan software yang sudah ada seperti Microsoft Excel, namun hal tersebut masih kurang efisien dan kurang efektif sehingga diperlukan tools pencatatan yang lebih baik agar mencapai tujuan dan sasaran yang diinginkan. Subjek penelitian yang dibahas pada penelitian ini adalah aplikasi pengelolaan keuangan untuk organisasi non profit berbasis website. Langkah pengembangan aplikasi yaitu menggunakan waterfall model. Dari penelitian yang dilakukan menghasilkan sebuah website tentang ”aplikasi manajemen kegiatan untuk organisasi non profit berbasis website” yang dapat digunakan untuk melakukan manajemen kegiatan bagi organisasi non profit sehingga pekerjaan seorang bendahara menjadi mudah dan efektif. Keywords: Manajemen Kegiatan, Nonprofit Online, Organisasi Non Profit.

Not-for-profits trek into for-profit accounting: goodwill impairments.

Science.gov (United States)

2011-03-01

Acquisitions may be integral and strategic drivers for successfully executing the business objectives of an entity or fulfilling its mission. The new guidance creates accounting and valuation challenges for not-for-profit entities that for-profit entities have been dealing with for years. Now that not-for-profit entities apply the same principles, the fair value concepts and accounting complexities are more pervasive. By brining to bear the rights complement of accounting, finance, and valuation resources, not-for-profit entities can successfully navigate these challenges and gain an understanding of the full magnitude of acquisition decisions on financial results.

Integrated Wind Power Planning Tool

DEFF Research Database (Denmark)

Rosgaard, M. H.; Giebel, Gregor; Nielsen, T. S.

2012-01-01

model to be developed in collaboration with ENFOR A/S; a danish company that specialises in forecasting and optimisation for the energy sector. This integrated prediction model will allow for the description of the expected variability in wind power production in the coming hours to days, accounting......This poster presents the current state of the public service obligation (PSO) funded project PSO 10464, with the working title "Integrated Wind Power Planning Tool". The project commenced October 1, 2011, and the goal is to integrate a numerical weather prediction (NWP) model with purely...

Audits contribute to pride, productivity and profit

International Nuclear Information System (INIS)

White, Q.

1984-01-01

The object of this writing is to demonstrate that audits (in general) when used as a ''management tool' can contribute to pride, productivity, and profit. The goal of ''pride'' achievement is demonstrated through the use of techniques developed from behavioral sciences. Discussed is dealing with people and their basic needs. This is intended to point out the fact that satisfying individual needs and concerns is the first step to achieving the goals of pride, productivity, and profit. Also discussed are the basic needs of safety (security), social, ego/esteem, and self-fulfillment as well as providing some basic techniques of auditing which will help assure general satisfaction of these needs. Also noted are reporting methods. The goal of ''productivity'' is approached by demonstrating that objectives must be clear and workable. Objectives must be translated into specific action and that action must be compatible with the overall company objectives. All objectives must be known and understood by those affected. Consideration must be given to men, money, and machines (present technology). All of the objectives must also be weighed against external constraints. The goal of ''profit'' then becomes the product of a combination of ''pride'' and ''productivity''. Audits must be cost conscious. Value engineer the problem, the cause, and the solution. Discussion continues with quality cost programs briefly indicating that ''Q'' costs could be considered a type of audit. Identifying deficiencies and weaknesses, then correcting them, contributes to profit. Increased pride and productivity contributes to profit. Consider the employee's awareness and commitment for doing a good job when auditing

Creating Societal Benefits and Corporate Profits

OpenAIRE

Raisch, Sebastian; Probst, Gilbert; Gomez, Peter; Zimmermann, Alexander

2014-01-01

The odds of launching a new business that creates value for both the company and the public can be improved with good planning. An in-depth analysis of how four companies created for-profit initiatives that also have high societal value suggests that each followed a similar step-by-step process to achieve what the researchers call synergistic value creation. Those steps include establishing cross-business incubators and installing multi-perspective monitoring systems.

How to make microenterprise profitable

OpenAIRE

Maksimenko, Pavel; Hokkanen, Hannu

2009-01-01

The idea of the thesis is to give a good insight on how to make a microenterprise profitable from marketing and networking points of view and explain the basic steps that are needed to be taken when establishing a company. We took the company Maks Investment & Consulting Group Oy (MIC Group), which is approximately one year old consulting firm, as a case study. The company was studied very carefully from the very beginning of its operations. Business plan of MIC Group was also studied in orde...

VISIPLAN 3D ALARA planning and communication tool

International Nuclear Information System (INIS)

Vermeersch, F.

2006-01-01

Human operations are required in nuclear installation, during maintenance, outage, repair and decommissioning. This leads to the exposure of the worker to radiation. It is clear that these operations must be performed according to the ALARA principle (to reduce the dose As Low As Reasonably Achievable). The person responsible for planning the job needs to evaluate different scenarios based on the exposure of the worker. This involves the manipulation of a lot of information specific to the work place such as the geometry, materials, radiological and technical boundary conditions to assess the dose. A lot of communication between the ALARA stakeholders is needed during this pre-job study. A communication that can be cumbersome and tedious when based on written documents and paper plans. The use of 3D calculation and simulation tools provide a solution to this problem. They provide an excellent means to make the above mentioned process more efficient and effective by calculating and visualising the environment and the associated radiological risk. The VISIPLAN 3D ALARA planning tool is developed and designed by SCK-CEN as a dose assessment tool enabling the user to calculate the dose in a 3D environment for work scenarios. This software is very successful in the ALARA field. At present 22 companies in Europe use the VISIPLAN software in the field of dose assessment in maintenance and decommissioning. Recent developments and applications are discussed

[The Hospital Emergency Plan: Important Tool for Disaster Preparedness].

Science.gov (United States)

Wurmb, Thomas; Scholtes, Katja; Kolibay, Felix; Rechenbach, Peer; Vogel, Ulrich; Kowalzik, Barbara

2017-09-01

Hospitals need to be prepared for any kind of disaster. The terrorist attacks and mass shootings that took place in Europe in recent years impressively demonstrated the capability of hospitals to manage such challenging and disastrous events. To be adequately prepared, the hospital emergency plan is a very important tool. In this article we describe the entire process of drafting the emergency plan. We discuss the theoretical background as well as different models of disaster planning and we give important practical hints and tips for those in charge of the hospital disaster planning. Georg Thieme Verlag KG Stuttgart · New York.

The Service-profit Chain

DEFF Research Database (Denmark)

Grønholdt, Lars; Martensen, Anne

2016-01-01

This paper examines the links between employee attitudes, customer loyalty and company profitability. From a conceptual point of view, this employee-customer-profit chain, also known as the service-profit chain, is well founded and generally accepted. But for many companies, it seems difficult...... to demonstrate such links, and several issues must be addressed to uncover the links. To investigate these links empirically, a hotel chain provided data matching employee and customer measures with measures of profitability. We have successfully employed a modeling approach, and the paper reports empirical...... evidence of the employee-customer-profit chain. As it is possible to estimate the links, we have demonstrated their effect on company profitability. The research findings provide a better understanding of the service-profit chain and may help practitioners in improving company financial performance....

RELATION OF DRILLING CAPACITY TO MARKET AND PROFIT

Directory of Open Access Journals (Sweden)

Mladen Zelenika

1994-12-01

Full Text Available Owner of drilling rigs should employ highly professional officers, who are capable to manage profit-orientated operations at all stages and make accurate analyses of the next three questions: how to deploy drilling crews to achieve the highest financial result; which kinds of equipment are compatible and employable in profitable operations, and how to compute the requirement of each type of equipment, and the number of drilling crews for a defined period and region to have profitable service. This paper introduce an original mathematical model convenient to compute exact values needed for an answer on these three questions. Application of this model is obvious for research of the relationship among: (i performance and cost of available drilling rigs, (ii condition on the market, and (iii estimated profit. Utilization of this model is possible only if records of market conditions' data, and data relating to progress and cost of operations in different conditions are established. These records will facilitate accurate estimation of input parameters' values and computation of output parameters' values using the Mathematical Model. Results of these computation should give basic data Tor precise plan of operation, rentabili-ty, and figures to decide the strategy of Drilling Company's capacity development.

The benefits of customer profitability analysis in the hospitality industry

Directory of Open Access Journals (Sweden)

Dragan Georgiev

2017-03-01

Full Text Available The article reveals the benefits of customer profitability analysis implementation according to the specifics of the hotel product and the state of the management accounting in hotels. On this basis is substantiated the necessity management accounting and information systems in the hotels to be anteriorly adapted and developed in relevance with the objectives and methodological tools of customer profitability analysis, while keeping their function in collecting information for operational revenues and costs by responsibility centers. A model for customer profitability analysis based on ABC method is proposed in this connection, providing an example to clarify its methodological aspects and benefits. The latter consist in providing information for the purposes of taking a variety of management decisions regarding costs, product mix, pricing, performance measurement and implementation of various marketing initiatives.

Profitability diagnosis of refinery and improvement proposal; Seiyusho no shueki shindan to kaizen teian

Energy Technology Data Exchange (ETDEWEB)

Aoyama, H.

2000-07-01

Based on consulting service RPS-J under joint operation of Nikki, UOP LLC of U.S.A. and Nikki Universal, approaching ways applied for profitability improvement and improvement proposal for refineries and analyzing techniques used for resolution of process bottlenecks were described. In RPS-J, themes of (1) energy saving, (2) quality upgrading, (3) improvement of disintegrating ratio, (4) reduction of give-away, (5) improvement of equipment operation ratio, (6) reduction of maintenance cost, (7) effective utilization of catalysts, are considered for profitability improvement fields. Procedures from idea excavation for profitability improvement to realization of profitability improvement are carried out in the order of, (1) Grasping of the present state, (2) Excavation of improving items and selection, (3) Quantitative evaluation of draft profitability improvement plan and focusing, (4) Profitability improvement by operation improvement, (5) Profitability improvement by minor improvement, (6) Profitability improvement in middle- and long-term vision, (7) Final focusing by feasibility study. Afterwards, examination to economically solve bottlenecks of critical facilities, examination on bottlenecks of distillation tower and refining tower and utility analysis are carried out. RPS-J was already applied to 4 refineries including Muroran Refinery and Negishi Refinery of Nisseki Mitsubishi, and profitability improvement themes were found to improve profitability of 50 to 150 cents per barrel. (NEDO)

Role of Surgical Services in Profitability of Hospitals in California: An Analysis of Office of Statewide Health Planning and Development Annual Financial Data.

Science.gov (United States)

Moazzez, Ashkan; de Virgilio, Christian

2016-10-01

With constant changes in health-care laws and payment methods, profitability, and financial sustainability of hospitals are of utmost importance. The purpose of this study is to determine the relationship between surgical services and hospital profitability. The Office of Statewide Health Planning and Development annual financial databases for the years 2009 to 2011 were used for this study. The hospitals' characteristics and income statement elements were extracted for statistical analysis using bivariate and multivariate linear regression. A total of 989 financial records of 339 hospitals were included. On bivariate analysis, the number of inpatient and ambulatory operating rooms (ORs), the number of cases done both as inpatient and outpatient in each OR, and the average minutes used in inpatient ORs were significantly related with the net income of the hospital. On multivariate regression analysis, when controlling for hospitals' payer mix and the study year, only the number of inpatient cases done in the inpatient ORs (β = 832, P = 0.037), and the number of ambulatory ORs (β = 1,485, 466, P = 0.001) were significantly related with the net income of the hospital. These findings suggest that hospitals can maximize their profitability by diverting and allocating outpatient surgeries to ambulatory ORs, to allow for more inpatient surgeries.

Profits and progress through least-cost planning

Energy Technology Data Exchange (ETDEWEB)

Moskovitz, D. [Moskovitz (D.), Alna, ME (United States)

1989-11-01

In the broadest sense, this paper discusses issues relating to the earnings implications which flow from the pursuit of least-cost plans. More narrowly, however, the issues, discussion, and conclusions apply with equal force whenever a utility implements cost-effective demand-side measures, whether as part of a least-cost plan or not. To a lesser extent, the paper addresses how these issues relate to many supply-side options, particularly cogeneration and renewable resources. Least-cost planning (LCP) is a process of examining all electricity-saving and electricity-producing options to select a mixture of options that minimizes total consumer cost, often including consideration of environmental concerns and other responsibilities.

DataProfit

DEFF Research Database (Denmark)

2016-01-01

DataProfit er et værktøj til at kortlægge og analysere din virksomheds evne til datadreven forretningsudvikling.......DataProfit er et værktøj til at kortlægge og analysere din virksomheds evne til datadreven forretningsudvikling....

An online planning tool for designing terrace layouts

Science.gov (United States)

A web-based conservation planning tool, WebTERLOC (web-based Terrace Location Program), was developed to provide multiple terrace layout options using digital elevation model (DEM) and geographic information systems (GIS). Development of a terrace system is complicated by the time-intensive manual ...

Test plan for K-Basin fuel handling tools

International Nuclear Information System (INIS)

Bridges, A.E.

1995-01-01

The purpose of this document is to provide the test plan and procedures for the acceptance testing of the handling tools enveloped for the removal of an N-Reactor fuel element from its storage canister in the K-Basins storage pool and insertion into the Single fuel Element Can for subsequent shipment to a Hot Cell for examination. Examination of these N-Reactor fuel elements is part of the overall characterization effort. New hand tools were required since previous fuel movement has involved grasping the fuel in a horizontal position. The 305 Building Cold Test Facility will be used to conduct the acceptance testing of the Fuel Handling Tools. Upon completion of this acceptance testing and any subsequent training of operators, the tools will be transferred to the 105 KW Basin for installation and use

Determinants of Profitability in the Airline Industry: A Comparison with Turkish Airlines

OpenAIRE

Alahyari, Amirhassan

2014-01-01

ABSTRACT: In order to be competitive, the profitability of a firm plays an undeniable role. Therefore, investigation of the factors determining profitability of a firm would provide useful insights for firms in the process of decision making and strategic planning. The airline industry of Turkey has been known as a prominent sector because of its significant contribution to economic development and growth of employment over time. Therefore, the main aim of this study is to investigate the det...

Cast Off expansion plan by rapid improvement through Optimization tool design, Tool Parameters and using Six Sigma’s ECRS Technique

Science.gov (United States)

Gopalakrishnan, T.; Saravanan, R.

2017-03-01

Powerful management concepts step-up the quality of the product, time saving in producing the product thereby increase the production rate, improves tools and techniques, work culture, work place and employee motivation and morale. In this paper discussed about the case study of optimizing the tool design, tool parameters to cast off expansion plan according ECRS technique. The proposed designs and optimal tool parameters yielded best results and meet the customer demand without expansion plan. Hence the work yielded huge savings of money (direct and indirect cost), time and improved the motivation and more of employees significantly.

Development of a Comprehensive and Interactive Tool to Inform State Violence and Injury Prevention Plans.

Science.gov (United States)

Wilson, Lauren; Deokar, Angela J; Zaesim, Araya; Thomas, Karen; Kresnow-Sedacca, Marcie-Jo

The Center of Disease Control and Prevention's Core State Violence and Injury Prevention Program (Core SVIPP) provides an opportunity for states to engage with their partners to implement, evaluate, and disseminate strategies that lead to the reduction and prevention of injury and violence. Core SVIPP requires awardees to develop or update their state injury and violence plans. Currently, literature informing state planning efforts is limited, especially regarding materials related to injury and violence. Presumably, plans that are higher quality result in having a greater impact on preventing injury and violence, and literature to improve quality would benefit prevention programming. (1) To create a comprehensive injury-specific index to aid in the development and revision of state injury and violence prevention plans, and (2) to assess the reliability and utility of this index. Through an iterative development process, a workgroup of subject matter experts created the Violence and Injury Prevention: Comprehensive Index Tool (VIP:CIT). The tool was pilot tested on 3 state injury and violence prevention plans and assessed for initial usability. Following revisions to the tool (ie, a rubric was developed to further delineate consistent criteria for rating; items were added and clarified), the same state plans were reassessed to test interrater reliability and tool utility. For the second assessment, reliability of the VIP:CIT improved, indicating that the rubric was a useful addition. Qualitative feedback from states suggested that the tool significantly helped guide plan development and communicate about planning processes. The final VIP:CIT is a tool that can help increase plan quality, decrease the research-to-practice gap, and increase connectivity to emerging public health paradigms. The tool provides an example of tailoring guidance materials to reflect academic literature, and it can be easily adapted to other topic areas to promote quality of strategic plans

Interesting tools for the cybersecurity plan of a nuclear power plant

International Nuclear Information System (INIS)

Pareja, I.; Carrasco, J. A.; Cerro, F. J. del

2012-01-01

The use of digital technologies in monitoring and control systems of nuclear power plants and their connectivity requirements, originate cybersecurity difficulties that should be addressed in a cybersecurity plan. This plan should guide the policies and procedures followed during the design maintenance and operation of the systems inside a nuclear power plant. It also should refer to adequate tools able to reach the established cybersecurity requirements. The combination of Datadiodes and tools for publishing video(like tVGA2web), permit an isolation and remote maintenance in a 100% safety way and their use should be disseminated. In the paper other type of tools useful for nuclear power plants are also mentioned.

A Decision Support Tool For Thrift Savings Plan Investors

National Research Council Canada - National Science Library

Blanchette, Christopher

2004-01-01

.... These funds give investors the opportunity to diversify among a wide range of securities. This thesis examines the funds offered by the plan and creates a portfolio selection tool that uses investor inputs...

Interactive Decision-Support Tool for Risk-Based Radiation Therapy Plan Comparison for Hodgkin Lymphoma

DEFF Research Database (Denmark)

Brodin, N. Patrik; Maraldo, Maja V.; Aznar, Marianne C.

2014-01-01

PURPOSE: To present a novel tool that allows quantitative estimation and visualization of the risk of various relevant normal tissue endpoints to aid in treatment plan comparison and clinical decision making in radiation therapy (RT) planning for Hodgkin lymphoma (HL). METHODS AND MATERIALS...... and a volumetric modulated arc therapy plan for a patient with mediastinal HL. CONCLUSION: This multiple-endpoint decision-support tool provides quantitative risk estimates to supplement the clinical judgment of the radiation oncologist when comparing different RT options....... of dose-response curves to drive the reoptimization of a volumetric modulated arc therapy treatment plan for an HL patient with head-and-neck involvement. We also use this decision-support tool to visualize and quantitatively evaluate the trade-off between a 3-dimensional conformal RT plan...

Sustainable green urban planning: the Green Credit Tool

NARCIS (Netherlands)

Cilliers, E.J.; Diemont, E.; Stobbelaar, D.J.; Timmermans, W.

2010-01-01

Purpose – The Green Credit Tool is evaluated as a method to quantify the value of green-spaces and to determine how these green-space-values can be replaced or compensated for within urban spatial planning projects. Design/methodology/approach – Amersfoort Local Municipality created the Green Credit

Profit maximization mitigates competition

DEFF Research Database (Denmark)

Dierker, Egbert; Grodal, Birgit

1996-01-01

We consider oligopolistic markets in which the notion of shareholders' utility is well-defined and compare the Bertrand-Nash equilibria in case of utility maximization with those under the usual profit maximization hypothesis. Our main result states that profit maximization leads to less price...... competition than utility maximization. Since profit maximization tends to raise prices, it may be regarded as beneficial for the owners as a whole. Moreover, if profit maximization is a good proxy for utility maximization, then there is no need for a general equilibrium analysis that takes the distribution...... of profits among consumers fully into account and partial equilibrium analysis suffices...

Mapping the Profit Motive: The Distinct Geography and Demography of For-Profit Charter Schools

Science.gov (United States)

Robertson, W. Brett

2015-01-01

For-profit charter schools represent a controversial new market-based education reform (Garcia, Barber, & Molnar, 2009; Conn, 2002). This essay explores how schools operated by for-profit corporations differ from those operated by non-profit organizations. Specifically, do for-profit charter schools locate in demographically distinct areas and…

Energy management information systems - planning manual and tool

Energy Technology Data Exchange (ETDEWEB)

NONE

2010-07-01

An Energy Management Information System (EMIS) provides relevant information that makes energy, performance visible to various levels of an organization, enabling individuals and departments to plan, make decisions and take effective action to manage energy. This manual has two objectives: 1. To enable companies to conduct EMIS audits and prepare EMIS implementation plans; 2. To provide companies with the tools to prepare a financial business case for EMIS implementation. This manual consists of four parts: 1. EMIS Audit is theoretical and provides the methodology to be used by outside or in-house engineers and consultants to do a thorough EMIS Audit. 2. Implementation Plan is to help industry do the work themselves. 3. Appendices is to help the user develop an EMIS Audit, gather data and score their company, prepare a conceptual and detailed design, as well as a business and financial plan for implementation.

Requirements for advanced decision support tools in future distribution network planning

NARCIS (Netherlands)

Grond, M.O.W.; Morren, J.; Slootweg, J.G.

2013-01-01

This paper describes the need and requirements for advanced decision support tools in future network planning from a distribution network operator perspective. The existing tools will no longer be satisfactory for future application due to present developments in the electricity sector that increase

Solving complex maintenance planning optimization problems using stochastic simulation and multi-criteria fuzzy decision making

International Nuclear Information System (INIS)

Tahvili, Sahar; Österberg, Jonas; Silvestrov, Sergei; Biteus, Jonas

2014-01-01

One of the most important factors in the operations of many cooperations today is to maximize profit and one important tool to that effect is the optimization of maintenance activities. Maintenance activities is at the largest level divided into two major areas, corrective maintenance (CM) and preventive maintenance (PM). When optimizing maintenance activities, by a maintenance plan or policy, we seek to find the best activities to perform at each point in time, be it PM or CM. We explore the use of stochastic simulation, genetic algorithms and other tools for solving complex maintenance planning optimization problems in terms of a suggested framework model based on discrete event simulation

Solving complex maintenance planning optimization problems using stochastic simulation and multi-criteria fuzzy decision making

Energy Technology Data Exchange (ETDEWEB)

Tahvili, Sahar [Mälardalen University (Sweden); Österberg, Jonas; Silvestrov, Sergei [Division of Applied Mathematics, Mälardalen University (Sweden); Biteus, Jonas [Scania CV (Sweden)

2014-12-10

One of the most important factors in the operations of many cooperations today is to maximize profit and one important tool to that effect is the optimization of maintenance activities. Maintenance activities is at the largest level divided into two major areas, corrective maintenance (CM) and preventive maintenance (PM). When optimizing maintenance activities, by a maintenance plan or policy, we seek to find the best activities to perform at each point in time, be it PM or CM. We explore the use of stochastic simulation, genetic algorithms and other tools for solving complex maintenance planning optimization problems in terms of a suggested framework model based on discrete event simulation.

A Monte Carlo-based treatment-planning tool for ion beam therapy

CERN Document Server

Böhlen, T T; Dosanjh, M; Ferrari, A; Haberer, T; Parodi, K; Patera, V; Mairan, A

2013-01-01

Ion beam therapy, as an emerging radiation therapy modality, requires continuous efforts to develop and improve tools for patient treatment planning (TP) and research applications. Dose and fluence computation algorithms using the Monte Carlo (MC) technique have served for decades as reference tools for accurate dose computations for radiotherapy. In this work, a novel MC-based treatment-planning (MCTP) tool for ion beam therapy using the pencil beam scanning technique is presented. It allows single-field and simultaneous multiple-fields optimization for realistic patient treatment conditions and for dosimetric quality assurance for irradiation conditions at state-of-the-art ion beam therapy facilities. It employs iterative procedures that allow for the optimization of absorbed dose and relative biological effectiveness (RBE)-weighted dose using radiobiological input tables generated by external RBE models. Using a re-implementation of the local effect model (LEM), theMCTP tool is able to perform TP studies u...

The Role Of Determining Strategic Direction On Not-For-Profit Organizational Performance In Nairobi County In Kenya

Directory of Open Access Journals (Sweden)

Daniel Mwendwa Kitonga

2015-08-01

Full Text Available This paper sought to examine the link between strategic leaders practice of determining strategic direction and organizational performance. An embedded mixed method research assessing the impact of strategic leadership variable determining strategic direction and organizational performance was completed by managers representing 328 not-for-profit organizations in Nairobi County in Kenya. The study established a significant positive relationship between determining strategic direction and organizational performance. The results found r value of 0.676 and r2 value of 0.457 that is 45.7 of corresponding change in the organizational performance of not-for-profits for every change is explained by the predictor variables. The findings demonstrate that if not-for-profit leaders clearly determine the organizations strategic direction they are likely to improve their organizational performance significantly. This paper examined how determining strategic direction strategic planning in not-for-profit organizations in Nairobi County in Kenya. Future research that seeks to replicate these findings is recommended. This paper proposes the study of determining strategic direction strategic planning as way of improving strategic leadership practices hence enhancing not-for-profit organizational performance.

Improvement of tool support of the spatial approach to regional planning: problems, specifics, trends

Directory of Open Access Journals (Sweden)

Nataliya Gennadievna Yushkova

2015-01-01

Full Text Available The emerging imperatives of innovation economic development in Russia determine the content of conceptual and institutional constraints to the development of regional economic systems (RES. They consider the regional planning system as a leading priority in its inseparable unity with modern public administration tasks. However, the practice of development of long-term plans in the RF subjects proves that the innovation challenges of economic policy are not reflected properly in them or they are significantly distorted. The following reasons reduce the effectiveness of modernization processes in the RF subjects and hamper the appropriate reaction of RES on their impact: the lack of coordination between socio-economic and spatial regional plans, the imbalance of interaction between state authorities engaged in long-term planning, the lack of real prerequisites for the implementation of innovation initiatives in the regions. Systematization and analysis of long-term plans make it possible to substantiate the consistency of the spatial approach to regional planning expressed in the dominance of the transformational function that synchronizes the configuration and parameters of RES, and to establish ways to integrate spatial components in the system of regional planning through optimization of its tool support. The change in the content of the instrumentation support is based on the synthesis of the predominant basic characteristics of the existing tools used in isolated subsystems of regional planning of socio-economic and territorial development. The study has established a system of tool support for regional planning that adapts to the changes in both internal and external factors in the development of RES. Three main groups of tools: organizing, regulating, and coordinating are defined by their typing in accordance with the groups of management functions. The article proposes the modeling of combinations of tools that are subordinated to the

An interactive water indicator assessment tool to support land use planning

NARCIS (Netherlands)

Hellegers, P.J.G.J.; Jansen, H.C.; Bastiaanssen, W.G.M.

2012-01-01

This paper presents an interactive web-based rapid assessment tool that generates key water related indicators to support decision making by stakeholders in land use planning. The tool is built on a consistent science based method that combines remote sensing with hydrological and socioeconomic

ANA position statement on privatization and for-profit conversion. American Nurses Association.

Science.gov (United States)

1998-01-01

The American Nurses Association (ANA) believes that the health of communities benefits from a mix of health care facilities, including both public and nonprofit private facilities where feasible. ANA is concerned by the rate of conversion of nonprofit facilities and plans to for-profit status. Privatization of public facilities and the conversion of nonprofit facilities and health plans to for-profit status requires careful public oversight to ensure continued access to affordable, quality services, including a maintenance of uncompensated care; a fair accounting of the assets of the entity being privatized or converted; and an assurance that converted assets are used to maintain and improve access to affordable, safe and quality health care services. The rights and benefits of employees must be carefully safe-guarded in any privatization or conversion move. All hospitals, regardless of ownership or tax status, should be held accountable for the delivery of safe, quality services, and should be required to disclose data regarding staffing, patient outcomes, cost and delivery of uncompensated care. Continued data collection will be necessary to guide further development of public policy to address privatization and for-profit conversion.

Does outsourcing affect hospital profitability?

Science.gov (United States)

Danvers, Kreag; Nikolov, Pavel

2010-01-01

Organizations outsource non-core service functions to achieve cost reductions and strategic benefits, both of which can impact profitability performance. This article examines relations between managerial outsourcing decisions and profitability for a multi-state sample of non-profit hospitals, across 16 states and four regions of the United States. Overall regression results indicate that outsourcing does not necessarily improve hospital profitability. In addition, we identify no profitability impact from outsourcing for urban hospitals, but somewhat positive effects for teaching hospitals. Our regional analysis suggests that hospitals located in the Midwest maintain positive profitability effects with outsourcing, but those located in the South realize negative effects. These findings have implications for cost reduction efforts and the financial viability of non-profit hospitals.

Ongoing development of digital radiotherapy plan review tools

International Nuclear Information System (INIS)

Ebert, M.A.; Hatton, J.; Cornes, D.

2011-01-01

Full text: To describe ongoing development of software to support the review of radiotherapy treatment planning system (TPS) data. The 'SWAN' software program was conceived in 2000 and initially developed for the RADAR (TROG 03.04) prostate radiotherapy trial. Validation of the SWAN program has been occurring via implementation by TROG in support of multiple clinical trials. Development has continued and the SWAN software program is now supported by modular components which comprise the 'SW AN system'. This provides a comprehensive set of tools for the review, analysis and archive of TPS exports. The SWAN system has now been used in support of over 20 radiotherapy trials and to review the plans of over 2,000 trial participants. The use of the system for the RADAR trial is now culminating in the derivation of dose-outcomes indices for prostate treatment toxicity. Newly developed SWAN tools include enhanced remote data archive/retrieval, display of dose in both relative and absolute modes, and interfacing to a Matlab-based add-on ('VAST') that allows quantitative analysis of delineated volumes including regional overlap statistics for multi-observer studies. Efforts are continuing to develop the SWAN system in the context of international collaboration aimed at harmonising the quality-assurance activities of collaborative trials groups. Tools such as the SWAN system are essential for ensuring the collection of accurate and reliable evidence to guide future radiotherapy treatments. One of the principal challenges of developing such a tool is establishing a development path that will ensure its validity and applicability well into the future.

Factorial Analysis of Profitability

OpenAIRE

Georgeta VINTILA; Ilie GHEORGHE; Ioana Mihaela POCAN; Madalina Gabriela ANGHEL

2012-01-01

The DuPont analysis system is based on decomposing the profitability ratio in factors of influence. This paper describes the factorial analysis of profitability based on the DuPont system. Significant importance is given to the impact on various indicators on the shares value and profitability.

A Tool for Measuring NASA's Aeronautics Research Progress Toward Planned Strategic Community Outcomes

Science.gov (United States)

Tahmasebi, Farhad; Pearce, Robert

2016-01-01

Description of a tool for portfolio analysis of NASA's Aeronautics research progress toward planned community strategic Outcomes is presented. For efficiency and speed, the tool takes advantage of a function developed in Excels Visual Basic for Applications. The strategic planning process for determining the community Outcomes is also briefly discussed. Stakeholder buy-in, partnership performance, progress of supporting Technical Challenges, and enablement forecast are used as the criteria for evaluating progress toward Outcomes. A few illustrative examples of using the tool are also presented.

Promotional Strategy Impacts on Organizational Market Share and Profitability

Directory of Open Access Journals (Sweden)

Adesoga Dada Adefulu

2015-12-01

Full Text Available The paper examined promotional strategy impacts on market share and profitability in Coca-Cola and 7up companies in Lagos State, Nigeria. Survey research method was adopted. The study population was the staff in marketing positions in the selected companies. Questionnaire was administered on the samples from Coca-Cola and 7UP companies. The statistical tool employed was the univariate analysis of variance (ANOVA to determine the statistical significance and the extent to which promotional strategy brings about variation in market share and profitability in the selected companies The study revealed the need for a better understanding of the organizational factors that determine the commitment of organizational resources to drive the achievement of marketing goals. In addition, promotional strategy measured by advertising, publicity and sales promotion affected market share and profitability at different percentage rates while Personal selling did not .The study concluded that promotional strategy suitable to a business caused variations in market share and profitability. Managers concerned about maintaining competitive edge in the market may find it appropriate to begin by examining promotional strategy adoption. Suggestions are also made for further research and study limitations are denoted. Researchers are encouraged to devote efforts to identifying what variables may modify the nature of relationship?

Artificial intelligence for the EChO mission planning tool

Science.gov (United States)

Garcia-Piquer, Alvaro; Ribas, Ignasi; Colomé, Josep

2015-12-01

The Exoplanet Characterisation Observatory (EChO) has as its main goal the measurement of atmospheres of transiting planets. This requires the observation of two types of events: primary and secondary eclipses. In order to yield measurements of sufficient Signal-to-Noise Ratio to fulfil the mission objectives, the events of each exoplanet have to be observed several times. In addition, several criteria have to be considered to carry out each observation, such as the exoplanet visibility, its event duration, and no overlapping with other tasks. It is expected that a suitable mission plan increases the efficiency of telescope operation, which will represent an important benefit in terms of scientific return and operational costs. Nevertheless, to obtain a long term mission plan becomes unaffordable for human planners due to the complexity of computing the huge number of possible combinations for finding an optimum solution. In this contribution we present a long term mission planning tool based on Genetic Algorithms, which are focused on solving optimization problems such as the planning of several tasks. Specifically, the proposed tool finds a solution that highly optimizes the defined objectives, which are based on the maximization of the time spent on scientific observations and the scientific return (e.g., the coverage of the mission survey). The results obtained on the large experimental set up support that the proposed scheduler technology is robust and can function in a variety of scenarios, offering a competitive performance which does not depend on the collection of exoplanets to be observed. Specifically, the results show that, with the proposed tool, EChO uses 94% of the available time of the mission, so the amount of downtime is small, and it completes 98% of the targets.

Managing Competency in Non-Profit Organization: Experience with a European University

Directory of Open Access Journals (Sweden)

Mostaq M. Hussain

2014-12-01

Full Text Available Competence Management (CM has been discussed in contemporary academic and practitioner literature as a managing tool of Core Competences. Most of the studies of CM deal with manufacturing sector and profit organizations. Very little is known about CM in services and almost nothing in not-for profit organization. No research report has yet been found in educational institutions. Although, CM is not only important in manufacturing and profit organizations but also important in non-profit, like educational institutions, in order to meet the required quality and competitiveness of 21st century's education. Thus, an attempt has been made in this research to study CM in the administration of one the top ranking University in a Nordic country. The result results reveal that competencies had been defined in individual, network and unit level, but lack of integration of a comprehensive CM framework unable the higher educational institution to achieve the benefits of core competence. Based on the empirical findings, some policy and research directions are given at the end of the research.

29 CFR 549.3 - Distinction between plan and trust.

Science.gov (United States)

2010-07-01

... 29 Labor 3 2010-07-01 2010-07-01 false Distinction between plan and trust. 549.3 Section 549.3 Labor Regulations Relating to Labor (Continued) WAGE AND HOUR DIVISION, DEPARTMENT OF LABOR REGULATIONS REQUIREMENTS OF A âBONA FIDE PROFIT-SHARING PLAN OR TRUSTâ § 549.3 Distinction between plan and trust. As used in this part: (a) Profit-sharing plan...

Evaluation of Crew-Centric Onboard Mission Operations Planning and Execution Tool: Year 2

Science.gov (United States)

Hillenius, S.; Marquez, J.; Korth, D.; Rosenbaum, M.; Deliz, Ivy; Kanefsky, Bob; Zheng, Jimin

2018-01-01

Currently, mission planning for the International Space Station (ISS) is largely affected by ground operators in mission control. The task of creating a week-long mission plan for ISS crew takes dozens of people multiple days to complete, and is often created far in advance of its execution. As such, re-planning or adapting to changing real-time constraints or emergent issues is similarly taxing. As we design for future mission operations concepts to other planets or areas with limited connectivity to Earth, more of these ground-based tasks will need to be handled autonomously by the crew onboard.There is a need for a highly usable (including low training time) tool that enables efficient self-scheduling and execution within a single package. The ISS Program has identified Playbook as a potential option. It already has high crew acceptance as a plan viewer from previous analogs and can now support a crew self-scheduling assessment on ISS or on another mission. The goals of this work, a collaboration between the Human Research Program and the ISS Program, are to inform the design of systems for more autonomous crew operations and provide a platform for research on crew autonomy for future deep space missions. Our second year of the research effort have included new insights on the crew self-scheduling sessions performed by the crew through use on the HERA (Human Exploration Research Analog) and NEEMO (NASA Extreme Environment Mission Operations) analogs. Use on the NEEMO analog involved two self-scheduling strategies where the crew planned and executed two days of EVAs (Extra-Vehicular Activities). On HERA year two represented the first HERA campaign where we were able to perform research tasks. This involved selected flexible activities that the crew could schedule, mock timelines where the crew completed more complex planning exercises, usability evaluation of the crew self-scheduling features, and more insights into the limit of plan complexity that the crew

Using the Program Sustainability Assessment Tool to Assess and Plan for Sustainability

Science.gov (United States)

Mainor, Avia; Moreland-Russell, Sarah; Maier, Ryan C.; Brossart, Laura; Luke, Douglas A.

2014-01-01

Implementing and growing a public health program that benefits society takes considerable time and effort. To ensure that positive outcomes are maintained over time, program managers and stakeholders should plan and implement activities to build sustainability capacity within their programs. We describe a 3-part sustainability planning process that programs can follow to build their sustainability capacity. First, program staff and stakeholders take the Program Sustainability Assessment Tool to measure their program’s sustainability across 8 domains. Next, managers and stakeholders use results from the assessment to inform and prioritize sustainability action planning. Lastly, staff members implement the plan and keep track of progress toward their sustainability goals. Through this process, staff can more holistically address the internal and external challenges and pressures associated with sustaining a program. We include a case example of a chronic disease program that completed the Program Sustainability Assessment Tool and engaged in program sustainability planning. PMID:24456644

ReACT!: An Interactive Educational Tool for AI Planning for Robotics

Science.gov (United States)

Dogmus, Zeynep; Erdem, Esra; Patogulu, Volkan

2015-01-01

This paper presents ReAct!, an interactive educational tool for artificial intelligence (AI) planning for robotics. ReAct! enables students to describe robots' actions and change in dynamic domains without first having to know about the syntactic and semantic details of the underlying formalism, and to solve planning problems using…

Enhancing Cassini Operations & Science Planning Tools

Science.gov (United States)

Castello, Jonathan

2012-01-01

The Cassini team uses a variety of software utilities as they manage and coordinate their mission to Saturn. Most of these tools have been unchanged for many years, and although stability is a virtue for long-lived space missions, there are some less-fragile tools that could greatly benefit from modern improvements. This report shall describe three such upgrades, including their architectural differences and their overall impact. Emphasis is placed on the motivation and rationale behind architectural choices rather than the final product, so as to illuminate the lessons learned and discoveries made.These three enhancements included developing a strategy for migrating Science Planning utilities to a new execution model, rewriting the team's internal portal for ease of use and maintenance, and developing a web-based agenda application for tracking the sequence of files being transmitted to the Cassini spacecraft. Of this set, the first two have been fully completed, while the agenda application is currently in the early prototype stage.

The plight of the not-for-profit.

Science.gov (United States)

Owens, Bramer

2005-01-01

Recent controversies in the hospital sector have questioned whether the levels of charity care, community benefit, and executive compensation provided by not-for-profit hospitals are consistent with mandates of their tax-exempt status and mission statements. This article demonstrates that these recent controversies stem from a combination of historical influences, regulatory inequities, and competitive disadvantages, which are suffocating many not-for-profit hospitals across the nation. Once the current environment is described, the article discusses each threat and offers actionable recommendations to quell current attacks faced by the industry. First, to address the current probe by the Internal Revenue Service, hospitals must begin to link their executive compensation with their organizational mission. Second, to address recent lawsuits, the article presents a standardized definition of community benefit and recommends an alternative model to classify charity care. Finally, to address recent congressional hearings, the article offers a plan for hospitals to gauge their expected benefit to the community they serve.

Cash budgeting: an underutilized resource management tool in not-for-profit health care entities.

Science.gov (United States)

Hauser, R C; Edwards, D E; Edwards, J T

1991-01-01

Cash budgeting is generally considered to be an important part of resource management in all businesses. However, respondents to a survey of not-for-profit health care entities revealed that some 40 percent of the participants do not currently prepare cash budgets. Where budgeting occurred, the cash forecasts covered various time frames, and distribution of the document was inconsistent. Most budgets presented cash receipts and disbursements according to operating, investing, and financing activities--a format consistent with the year-end cash flow statement. By routinely preparing monthly cash budgets, the not-for-profit health care entity can project cash inflow/outflow or position with anticipated cash insufficiencies and surpluses. The budget should be compared each month to actual results to evaluate performance. The magnitude and timing of cash flows is much too critical to be left to chance.

Outage planning in nuclear power plants. A paradigm shift from an external towards an integrated project planning tool

Energy Technology Data Exchange (ETDEWEB)

Rosemann, Andreas [Gesellschaft fuer integrierte Systemplanung (GIS) mbH, Weinheim (Germany)

2014-07-01

Latest demands on nuclear plant inspections are the ongoing actualisation of the outage plan on the basis of the current work progress and current events as well as the permanent access to the current planning status and work process of all people involved in the outage. Modern EAM systems (EAM: Enterprise Application Management) made up ground on established project planning tools with regard to functionalities for scheduling work orders. A shift towards an integrated planning in the EAM system increases the efficiency in the outage planning and improves the communication of current states of planning. (orig.)

Outage planning in nuclear power plants. A paradigm shift from an external towards an integrated project planning tool

International Nuclear Information System (INIS)

Rosemann, Andreas

2014-01-01

Latest demands on nuclear plant inspections are the ongoing actualisation of the outage plan on the basis of the current work progress and current events as well as the permanent access to the current planning status and work process of all people involved in the outage. Modern EAM systems (EAM: Enterprise Application Management) made up ground on established project planning tools with regard to functionalities for scheduling work orders. A shift towards an integrated planning in the EAM system increases the efficiency in the outage planning and improves the communication of current states of planning. (orig.)

For-profit colleges.

Science.gov (United States)

Deming, David; Goldin, Claudia; Katz, Lawrence

2013-01-01

For-profit, or proprietary, colleges are the fastest-growing postsecondary schools in the nation, enrolling a disproportionately high share of disadvantaged and minority students and those ill-prepared for college. Because these schools, many of them big national chains, derive most of their revenue from taxpayer-funded student financial aid, they are of interest to policy makers not only for the role they play in the higher education spectrum but also for the value they provide their students. In this article, David Deming, Claudia Goldin, and Lawrence Katz look at the students who attend for-profits, the reasons they choose these schools, and student outcomes on a number of broad measures and draw several conclusions. First, the authors write, the evidence shows that public community colleges may provide an equal or better education at lower cost than for-profits. But budget pressures mean that community colleges and other nonselective public institutions may not be able to meet the demand for higher education. Some students unable to get into desired courses and programs at public institutions may face only two alternatives: attendance at a for-profit or no postsecondary education at all. Second, for-profits appear to be at their best with well-defined programs of short duration that prepare students for a specific occupation. But for-profit completion rates, default rates, and labor market outcomes for students seeking associate's or higher degrees compare unfavorably with those of public postsecondary institutions. In principle, taxpayer investment in student aid should be accompanied by scrutiny concerning whether students complete their course of study and subsequently earn enough to justify the investment and pay back their student loans. Designing appropriate regulations to help students navigate the market for higher education has proven to be a challenge because of the great variation in student goals and types of programs. Ensuring that potential

Primers-4-Yeast: a comprehensive web tool for planning primers for Saccharomyces cerevisiae.

Science.gov (United States)

Yofe, Ido; Schuldiner, Maya

2014-02-01

The budding yeast Saccharomyces cerevisiae is a key model organism of functional genomics, due to its ease and speed of genetic manipulations. In fact, in this yeast, the requirement for homologous sequences for recombination purposes is so small that 40 base pairs (bp) are sufficient. Hence, an enormous variety of genetic manipulations can be performed by simply planning primers with the correct homology, using a defined set of transformation plasmids. Although designing primers for yeast transformations and for the verification of their correct insertion is a common task in all yeast laboratories, primer planning is usually done manually and a tool that would enable easy, automated primer planning for the yeast research community is still lacking. Here we introduce Primers-4-Yeast, a web tool that allows primers to be designed in batches for S. cerevisiae gene-targeting transformations, and for the validation of correct insertions. This novel tool enables fast, automated, accurate primer planning for large sets of genes, introduces consistency in primer planning and is therefore suggested to serve as a standard in yeast research. Primers-4-Yeast is available at: http://www.weizmann.ac.il/Primers-4-Yeast Copyright © 2013 John Wiley & Sons, Ltd.

Traditions and Management Perspectives of Community and Non-Profit Organizations in Lithuania

Directory of Open Access Journals (Sweden)

Andrius Stasiukynas

2015-02-01

Full Text Available Purpose – To overview the traditions and management perspectives of community and non-profit organizations in Lithuania.Methodology – For the purpose of this research a literature analysis on community and non-profit organization case studies was conducted. The case studies describing stories of success were singled out and leaders of these organizations were interviewed.Findings – The research has showed the growth of the number of community and nonprofit organizations during the last twenty years and the difficulties of collecting the statistical data. This study presupposes the possibility to identify the tendencies of management in community and non-profit organizations, including the following: increasing use of the social networks for communication; proliferation of strategic planning; greater emphasis on educating and empowering new generation of leaders.Research implications – Prior studies in this area in Lithuania have not exhaustively analyzed the components of human resource management of non-profit organizations. An important follow up on this study would be to analyze the human resource management in community organizations.Practical implications – This study covered the management aspects important for the improvement of how community and non-profit organizations work.Originality/Value – This study expands the knowledge on Lithuanian community and non-profit organization development and management.Research type – literature review, research paper.

Positioning as a Strategic Marketing Planning Tool

OpenAIRE

Lhotáková, Markéta

2001-01-01

Positioning is an important tool of marketing planning and brand building on the market. Positionig is a streategy that helps marketers to differentiate the brand from those of competition and creaete unique brand perception in minds of target consumers. In a proces of positioning development four core elements must be defined and analyzed -- target consumer, unique consumer benefit which brand offeres to the target consumer, brand and its brand equity and competitors from whom we want to dif...

Accounting principles, revenue recognition, and the profitability of pharmacy benefit managers.

Science.gov (United States)

McLean, Robert A; Garis, Robert I

2005-03-01

To contrast pharmacy benefit management (PBM) companies' measured profitability by using two accounting standards. The first accounting standard is that which, under Generally Accepted Accounting Principles (GAAP), PBMs are currently allowed to employ. The second accounting standard, seemingly more congruent with the PBM business model, treats the PBM as an agent of the plan sponsor. Financial Accounting Standards Board (FASB) Emerging Issues Task Force Issue 99-19, U.S. Securities and Exchange 10-K filings and financial accounting literature. Under GAAP record keeping, the PBM industry profitability appears modest. Using currently applied GAAP, the PBM treats all payment from the plan sponsor as revenue and all payment to the pharmacy as revenue. However, the PBM functions, in practice, as an entity that passes-through money collected from one party (the sponsor) to other parties (dispensing pharmacies). Therefore, it would seem that the nature of PBM cash flows would be more accurately recorded as a pass-through entity. When the PBM is evaluated using an accounting method that recognizes the pass-through nature of its business, the PBM profit margin increases dramatically. Current GAAP standards make traditional financial statement analysis of PBMs unrevealing, and may hide genuinely outstanding financial performance. Investors, regulators, pharmacies, and the FASB all have an interest in moving to clarify this accounting anomaly.

Team table: a framework and tool for continuous factory planning

Science.gov (United States)

Sihn, Wilfried; Bischoff, Juergen; von Briel, Ralf; Josten, Marcus

2000-10-01

Growing market turbulences and shorter product life cycles require a continuous adaptation of factory structures resulting in a continuous factory planning process. Therefore a new framework is developed which focuses on configuration and data management process integration. This enable an online system performance evaluation based on continuous availability of current data. The use of this framework is especially helpful and will guarantee high cost and time savings, when used in the early stages of the planning, called the concept or rough planning phase. The new framework is supported by a planning round table as a tool for team-based configuration processes integrating the knowledge of all persons involved in planning processes. A case study conducted at a German company shows the advantages which can be achieved by implementing the new framework and methods.

ALARA radiation protection applications at NPP A1 decommissioning using VISPLAN planning tool

International Nuclear Information System (INIS)

Slavik, O.; Kucharova, D.; Listjak, M.

2005-01-01

The SCK.CEN developed during the BR3 reactor decommissioning a graphical interfaced 3D dose assessment tool aimed at the above mentioned dose optimization problems. The tool was improved further and commercialized under the name VISIPLAN 3D ALARA planning tool. The use of VISIPLAN tool at NPP A1 decommissioning was advised by EDF within the IAEA TCP SLR/4008 project missions as a component of a 3D technological chain ensuring acquisition and evaluation of digitized information leading to ALARA optimisation of the developed decommissioning working procedures (see Fig. 1). VISIPLAN license was purchased by IAEA and granted to VUJE and NPP A1 within the IAEA TCP project SLR/4008, covering also the necessary basic and advanced training (at NPP A1 real decommissioning environment), and is currently used by VUJE analysts at NPP A1 decommissioning as an ALARA tool for intervention planning and optimisation. The VISIPLAN allows a fast dose assessment for work planned in a radioactive environment. The calculations are based on a 3D model of the work place. This PC-based tool is user friendly and calculates a detailed dose account for different work scenarios defined by the ALARA analyst, taking into account worker position, work duration and subsequent geometry and source distribution changes. The VISIPLAN methodology is described. The VISIPLAN tool was applied to several ALARA studies carried out by the VUJE within development and analysis of various Work Programs for NPP Al decommissioning tasks. The applications ranged from simpler to complex ALARA planning tasks covering simple shielding applications to selection of the most suitable order of complex working procedures. Removal of inner liners from underground reservoirs 6/1 and 6/2 as well as Dismantling of pipes and components from a (hostile) 60 m corridor are described. (authors)

Alternative D and D Planning Tool - 12466

Energy Technology Data Exchange (ETDEWEB)

Starling, D.A.; Schubert, A.L.; Bergener, T.W. [URS - CH2M Oak Ridge LLC, P.O. Box 4699, Oak Ridge, Tennessee 37831-7293 (United States)

2012-07-01

On August 1, 2011, URS - CH2M Oak Ridge LLC (UCOR) began cleanup of the East Tennessee Technology Park (ETTP). UCOR's $2.2 billion contract has an initial five-year term and a four-year option period for completing the cleanup of ETTP and performing surveillance and maintenance and waste management operations at both the Oak Ridge National Laboratory and the Y-12 National Security Complex. ETTP D and D work includes disposition of large, complex, contaminated, Manhattan Project-era facilities such as the K-25 and K-27 uranium enrichment facilities. At ETTP, UCOR views the D and D process as a 'Waste Factory' with waste production lines from the point-of-generation to the point-of-disposal. Safely transforming vertically-standing buildings into horizontally-lying waste in a disposal facility is the primary cleanup objective. Whereas a factory produces widgets, D and D produces waste-lots of waste. In support of the Waste Factory view, UCOR is developing a systems planning tool to help better plan how to effect cleanup by improving waste planning, uniting waste generator with waste dis-positioner, and represent the 'waste factory' in a computer model that allows the D and D and waste management teams to better understand available disposal paths, waste uncertainties and potential consequences, driving variables, and sensitivity to changes. Any model of reality represents a compromise. Part of the Waste Factory Model's value may be in providing standardization and relative direction for assisting decision making as opposed to absolute cost or schedule answers. From that relative direction, management can commission detailed planning and estimating. Also, the model's output credibility is tied directly to its input quality. That is why, as discussed above, the Waste Factory Model's key informational component will be the standardized waste streams (e.g., Structure/Debris disposed at EMWMF) and associated standardized unit costs

SU-F-T-94: Plan2pdf - a Software Tool for Automatic Plan Report for Philips Pinnacle TPS

Energy Technology Data Exchange (ETDEWEB)

Wu, C [Sutter Medical Foundation, Roseville, CA (United States)

2016-06-15

Purpose: To implement an automatic electronic PDF plan reporting tool for Philips Pinnacle treatment planning system (TPS) Methods: An electronic treatment plan reporting software is developed by us to enable fully automatic PDF report from Pinnacle TPS to external EMR programs such as MOSAIQ. The tool is named “plan2pdf”. plan2pdf is implemented using Pinnacle scripts, Java and UNIX shell scripts, without any external program needed. plan2pdf supports full auto-mode and manual mode reporting. In full auto-mode, with a single mouse click, plan2pdf will generate a detailed Pinnacle plan report in PDF format, which includes customizable cover page, Pinnacle plan summary, orthogonal views through each plan POI and maximum dose point, DRR for each beam, serial transverse views captured throughout the dose grid at a user specified interval, DVH and scorecard windows. The final PDF report is also automatically bookmarked for each section above for convenient plan review. The final PDF report can either be saved on a user specified folder on Pinnacle, or it can be automatically exported to an EMR import folder via a user configured FTP service. In manual capture mode, plan2pdf allows users to capture any Pinnacle plan by full screen, individual window or rectangular ROI drawn on screen. Furthermore, to avoid possible patients’ plan mix-up during auto-mode reporting, a user conflict check feature is included in plan2pdf: it prompts user to wait if another patient is being exported by plan2pdf by another user. Results: plan2pdf is tested extensively and successfully at our institution consists of 5 centers, 15 dosimetrists and 10 physicists, running Pinnacle version 9.10 on Enterprise servers. Conclusion: plan2pdf provides a highly efficient, user friendly and clinical proven platform for all Philips Pinnacle users, to generate a detailed plan report in PDF format for external EMR systems.

SU-F-T-94: Plan2pdf - a Software Tool for Automatic Plan Report for Philips Pinnacle TPS

International Nuclear Information System (INIS)

Wu, C

2016-01-01

Purpose: To implement an automatic electronic PDF plan reporting tool for Philips Pinnacle treatment planning system (TPS) Methods: An electronic treatment plan reporting software is developed by us to enable fully automatic PDF report from Pinnacle TPS to external EMR programs such as MOSAIQ. The tool is named “plan2pdf”. plan2pdf is implemented using Pinnacle scripts, Java and UNIX shell scripts, without any external program needed. plan2pdf supports full auto-mode and manual mode reporting. In full auto-mode, with a single mouse click, plan2pdf will generate a detailed Pinnacle plan report in PDF format, which includes customizable cover page, Pinnacle plan summary, orthogonal views through each plan POI and maximum dose point, DRR for each beam, serial transverse views captured throughout the dose grid at a user specified interval, DVH and scorecard windows. The final PDF report is also automatically bookmarked for each section above for convenient plan review. The final PDF report can either be saved on a user specified folder on Pinnacle, or it can be automatically exported to an EMR import folder via a user configured FTP service. In manual capture mode, plan2pdf allows users to capture any Pinnacle plan by full screen, individual window or rectangular ROI drawn on screen. Furthermore, to avoid possible patients’ plan mix-up during auto-mode reporting, a user conflict check feature is included in plan2pdf: it prompts user to wait if another patient is being exported by plan2pdf by another user. Results: plan2pdf is tested extensively and successfully at our institution consists of 5 centers, 15 dosimetrists and 10 physicists, running Pinnacle version 9.10 on Enterprise servers. Conclusion: plan2pdf provides a highly efficient, user friendly and clinical proven platform for all Philips Pinnacle users, to generate a detailed plan report in PDF format for external EMR systems.

A planning quality evaluation tool for prostate adaptive IMRT based on machine learning

International Nuclear Information System (INIS)

Zhu Xiaofeng; Ge Yaorong; Li Taoran; Thongphiew, Danthai; Yin Fangfang; Wu, Q Jackie

2011-01-01

Purpose: To ensure plan quality for adaptive IMRT of the prostate, we developed a quantitative evaluation tool using a machine learning approach. This tool generates dose volume histograms (DVHs) of organs-at-risk (OARs) based on prior plans as a reference, to be compared with the adaptive plan derived from fluence map deformation. Methods: Under the same configuration using seven-field 15 MV photon beams, DVHs of OARs (bladder and rectum) were estimated based on anatomical information of the patient and a model learned from a database of high quality prior plans. In this study, the anatomical information was characterized by the organ volumes and distance-to-target histogram (DTH). The database consists of 198 high quality prostate plans and was validated with 14 cases outside the training pool. Principal component analysis (PCA) was applied to DVHs and DTHs to quantify their salient features. Then, support vector regression (SVR) was implemented to establish the correlation between the features of the DVH and the anatomical information. Results: DVH/DTH curves could be characterized sufficiently just using only two or three truncated principal components, thus, patient anatomical information was quantified with reduced numbers of variables. The evaluation of the model using the test data set demonstrated its accuracy ∼80% in prediction and effectiveness in improving ART planning quality. Conclusions: An adaptive IMRT plan quality evaluation tool based on machine learning has been developed, which estimates OAR sparing and provides reference in evaluating ART.

A motion-planning method for dexterous hand operating a tool based on bionic analysis

Directory of Open Access Journals (Sweden)

Wei Bo

2017-01-01

Full Text Available In order to meet the needs of robot’s operating tools for different types and sizes, the dexterous hand is studied by many scientific research institutions. However, the large number of joints in a dexterous hand leads to the difficulty of motion planning. Aiming at this problem, this paper proposes a planning method abased on BPNN inspired by human hands. Firstly, this paper analyses the structure and function of the human hand and summarizes its typical strategy of operation. Secondly, based on the manual operation strategy, the tools are classified according to the shape and the operation mode of the dexterous hand is presented. Thirdly, the BPNN is used to train the humanoid operation, and then output the operation plan. Finally, the simulating experiments of grasping simple tools and operating complex tools are made by MATLAB and ADAMS. The simulation verifies the effectiveness of this method.

Not a numbers game : How non-profit organisations measure the impact of social media

OpenAIRE

Nurmi, Kasper

2017-01-01

The thesis explores social media use of Finnish non-profit organisations using the examples of the Finnish Red Cross and the World Wildlife Foundation Finland. Although the field is widely discussed, no previous studies have looked at the measuring of social media communication in the field of Finnish non-profits. In order to assess the impact of their online communication, specifically on social media platforms, organisations have begun to implement various tools for data accumulation and an...

Innovative Stormwater Quality Tools by SARA for Holistic Watershed Master Planning

Science.gov (United States)

Thomas, S. M.; Su, Y. C.; Hummel, P. R.

2016-12-01

Stormwater management strategies such as Best Management Practices (BMP) and Low-Impact Development (LID) have increasingly gained attention in urban runoff control, becoming vital to holistic watershed master plans. These strategies can help address existing water quality impairments and support regulatory compliance, as well as guide planning and management of future development when substantial population growth and urbanization is projected to occur. However, past efforts have been limited to qualitative planning due to the lack of suitable tools to conduct quantitative assessment. The San Antonio River Authority (SARA), with the assistance of Lockwood, Andrews & Newnam, Inc. (LAN) and AQUA TERRA Consultants (a division of RESPEC), developed comprehensive hydrodynamic and water quality models using the Hydrological Simulation Program-FORTRAN (HSPF) for several urban watersheds in the San Antonio River Basin. These models enabled watershed management to look at water quality issues on a more refined temporal and spatial scale than the limited monitoring data. They also provided a means to locate and quantify potential water quality impairments and evaluate the effects of mitigation measures. To support the models, a suite of software tools were developed. including: 1) SARA Timeseries Utility Tool for managing and processing of large model timeseries files, 2) SARA Load Reduction Tool to determine load reductions needed to achieve screening levels for each modeled constituent on a sub-basin basis, and 3) SARA Enhanced BMP Tool to determine the optimal combination of BMP types and units needed to achieve the required load reductions. Using these SARA models and tools, water quality agencies and stormwater professionals can determine the optimal combinations of BMP/LID to accomplish their goals and save substantial stormwater infrastructure and management costs. The tools can also help regulators and permittees evaluate the feasibility of achieving compliance

Work plan for development of K-Basin fuel handling tools

International Nuclear Information System (INIS)

Bridges, A.E.

1994-01-01

The purpose of this document is to provide the engineering work plan for the development of handling tools for the removal of N-Reactor fuel elements from their storage canisters in the K-Basins storage pool and insertion into the Single Fuel Element Cans for subsequent shipment to a Hot Cell for examination. Examination of these N-Reactor fuel elements is part of the overall characterization effort. New hand tools are required since previous fuel movement has involved grasping the fuel in a horizontal position. These tools are required to lift an element from the storage canister

Amazon: Is Profitability a Possibility?

Directory of Open Access Journals (Sweden)

Brett DENNIS

2014-06-01

Full Text Available In today’s society, companies seem to all be following the same trend; growth in profitability at all cost. Higher profits, for the most part, leads to more investors and more potential financing. Amazon.com appears to be breaking that trend, however. Their strategy seems to be growth, but not in profits. We would like to look into how and why Amazon is growing at such a fast pace, while their profits are staying steady at a very low level. Is profitability a possibility for Amazon? We believe that a marginal increase in price could accomplish just that, with a minimal impact to consumers.

Robustness evaluation of cutting tool maintenance planning for soft ground tunneling projects

Directory of Open Access Journals (Sweden)

Alena Conrads

2018-03-01

Full Text Available Tunnel boring machines require extensive maintenance and inspection effort to provide a high availability. The cutting tools of the cutting wheel must be changed timely upon reaching a critical condition. While one possible maintenance strategy is to change tools only when it is absolutely necessary, tools can also be changed preventively to avoid further damages. Such different maintenance strategies influence the maintenance duration and the overall project performance. However, determine downtime related to a particular maintenance strategy is still a challenging task. This paper shows an analysis of the robustness to achieve the planned project performance of a maintenance strategy considering uncertainties of wear behavior of the cutting tools. A simulation based analysis is presented, implementing an empirical wear prediction model. Different strategies of maintenance planning are compared by performing a parameter variation study including Monte-Carlo simulations. The maintenance costs are calculated and evaluated with respect to their robustness. Finally, an improved and robust maintenance strategy has been determined. Keywords: Mechanized tunneling, Maintenance, Wear of cutting tools, Process simulation, Robustness, Uncertainty modeling

Review of quality assessment tools for family planning programmes in low- and middle-income countries.

Science.gov (United States)

Sprockett, Andrea

2017-03-01

Measuring and tracking the quality of healthcare is a critical part of improving service delivery, clinic efficiency and health outcomes. However, no standardized or widely accepted tool exists to assess the quality of clinic-based family planning services in low- and middle-income countries. The objective of this literature review was to identify widely used public domain quality assessment tools with existing or potential application in clinic-based family planning programmes. Using PubMed, PopLine, Google Scholar and Google, key terms such as ‘quality assessment tool’, ‘quality assessment method’, ‘quality measurement’, ‘LMIC’, ‘developing country’, ‘family planning’ and ‘reproductive health’ were searched for articles, identifying 20 relevant tools. Tools were assessed to determine the type of quality components assessed, divided into structure and process components, level of application (national or facility), health service domain that can be assessed by the tool, cost and current use of the tool. Tools were also assessed for shortcomings based on application in a low- and middle-income clinic-based family planning programme, including personnel required, re-assessment frequency, assessment of structure, process and outcome quality, comparability of data over time and across facilities and ability to benchmark clinic results to a national benchmark. No tools met all criteria, indicating a critical gap in quality assessment for low- and middle-income family planning programmes. To achieve Universal Health Coverage, agreed on in the Sustainable Development Goals and to improve system-wide healthcare quality, we must develop and widely adopt a standardized quality assessment tool.

Profit vs. Purpose

DEFF Research Database (Denmark)

Strand, Robert

2017-01-01

Money helps us meet our basic needs, but what about our need for meaning? Businesses will profit — not just financially — by finding their souls.......Money helps us meet our basic needs, but what about our need for meaning? Businesses will profit — not just financially — by finding their souls....

Final Report: Evaluation of Tools and Metrics to Support Employer Selection of Health Plans.

Science.gov (United States)

Mattke, Soeren; Van Busum, Kristin R; Martsolf, Grant R

2014-01-01

The Patient Protection and Affordable Care Act (ACA) places strong emphasis on quality of care as a means to improve outcomes for Americans and promote the financial sustainability of our health care system. Included in the ACA are new disclosure requirements that require health plans to provide a summary of benefits and coverage that accurately describes the benefits under the plan or coverage. These requirements are intended to support employers' procurement of high-value health coverage for their employees. This study attempts to help employers understand the structural differences between health plans and the performance dimensions along which plans can differ, as well as to educate employers about available tools that can be used to evaluate plan options. The study also discusses the extent to which these and other tools or resources are used by employers to inform choices between health plans.

SU-F-BRB-07: A Plan Comparison Tool to Ensure Robustness and Deliverability in Online-Adaptive Radiotherapy

International Nuclear Information System (INIS)

Hill, P; Labby, Z; Bayliss, R A; Geurts, M; Bayouth, J

2015-01-01

Purpose: To develop a plan comparison tool that will ensure robustness and deliverability through analysis of baseline and online-adaptive radiotherapy plans using similarity metrics. Methods: The ViewRay MRIdian treatment planning system allows export of a plan file that contains plan and delivery information. A software tool was developed to read and compare two plans, providing information and metrics to assess their similarity. In addition to performing direct comparisons (e.g. demographics, ROI volumes, number of segments, total beam-on time), the tool computes and presents histograms of derived metrics (e.g. step-and-shoot segment field sizes, segment average leaf gaps). Such metrics were investigated for their ability to predict that an online-adapted plan reasonably similar to a baseline plan where deliverability has already been established. Results: In the realm of online-adaptive planning, comparing ROI volumes offers a sanity check to verify observations found during contouring. Beyond ROI analysis, it has been found that simply editing contours and re-optimizing to adapt treatment can produce a delivery that is substantially different than the baseline plan (e.g. number of segments increased by 31%), with no changes in optimization parameters and only minor changes in anatomy. Currently the tool can quickly identify large omissions or deviations from baseline expectations. As our online-adaptive patient population increases, we will continue to develop and refine quantitative acceptance criteria for adapted plans and relate them historical delivery QA measurements. Conclusion: The plan comparison tool is in clinical use and reports a wide range of comparison metrics, illustrating key differences between two plans. This independent check is accomplished in seconds and can be performed in parallel to other tasks in the online-adaptive workflow. Current use prevents large planning or delivery errors from occurring, and ongoing refinements will lead to

Comparison of efficiency and profitability of investor-owned multihospital systems with not-for-profit hospitals.

Science.gov (United States)

Sear, A M

1991-01-01

It is often assumed that investor-owned hospitals are more market driven than are not-for-profit hospitals, and that they will maximize output and minimize inputs, to the exclusion of other management strategies. To resolve the conflicting research evidence, this study analyzed efficiency and profitability measures for approximately 50 investor-owned and 60 not-for-profit hospitals in Florida for the period from 1982 through 1988. The results indicate that the investor-owned hospitals used significantly fewer FTE staff per bed, had significantly fewer manhours per adjusted patient day, and paid significantly less in wages and had significantly higher operating margins (profit) than did the not-for-profit institutions.

Civil society: beyond non profit / Sociedad civil: más allá del non profit

Directory of Open Access Journals (Sweden)

Miguel de Haro Serrano

2013-10-01

Full Text Available For a numerous group of recognized and proved authority authors, the Civil Society is limited to the Non Profit organizations. Non Profit is the great limit, the rigid and static border. The limes on the Roman Empire were less overwhelming than the non profit of certain academics. Dura lex and unfair law that keeps aside from the civil society scope the entities on the social economy and the whole market around mercantile enterprises and businesses. Nevertheless, the new changes in the today’s society and the new concept of businesses oriented to the society without forsaking the quest for economic profit, poses a Civil Society beyond non profit.

A Robust Profitability Assessment Tool for Targeting Agricultural Investments in Developing Countries: Modeling Spatial Heterogeneity and Uncertainty

Science.gov (United States)

Quinn, J. D.; Zeng, Z.; Shoemaker, C. A.; Woodard, J.

2014-12-01

In sub-Saharan Africa, where the majority of the population earns their living from agriculture, government expenditures in many countries are being re-directed to the sector to increase productivity and decrease poverty. However, many of these investments are seeing low returns because they are poorly targeted. A geographic tool that accounts for spatial heterogeneity and temporal variability in the factors of production would allow governments and donors to optimize their investments by directing them to farmers for whom they are most profitable. One application for which this is particularly relevant is fertilizer recommendations. It is well-known that soil fertility in much of sub-Saharan Africa is declining due to insufficient nutrient inputs to replenish those lost through harvest. Since fertilizer application rates in sub-Saharan Africa are several times smaller than in other developing countries, it is often assumed that African farmers are under-applying fertilizer. However, this assumption ignores the risk farmers face in choosing whether or how much fertilizer to apply. Simply calculating the benefit/cost ratio of applying a given level of fertilizer in a particular year over a large, aggregated region (as is often done) overlooks the variability in yield response seen at different sites within the region, and at the same site from year to year. Using Ethiopia as an example, we are developing a 1 km resolution fertilizer distribution tool that provides pre-season fertilizer recommendations throughout the agricultural regions of the country, conditional on seasonal climate forecasts. By accounting for spatial heterogeneity in soil, climate, market and travel conditions, as well as uncertainty in climate and output prices at the time a farmer must purchase fertilizer, this stochastic optimization tool gives better recommendations to governments, fertilizer companies, and aid organizations looking to optimize the welfare benefits achieved by their

Evaluating Banking Profit Performance in Ghana during and post Profit Decline: A five Step Du-Pont Approach

Directory of Open Access Journals (Sweden)

Baah Aye Kusi

2015-11-01

Full Text Available In this study we aimed at three objectives. First, identify and rank banks based on a composite score comprising of all five du-pont variables. Second, we identify variables in the five step du-pont set up that are most likely to influence bank ROE during and post profit declining periods. And third, we estimate a model to capture the variables that drive bank ROE during and post profit declining periods. We first establish from our rankings that, foreign banks in Ghana performed better during profit declining periods while the local banks performed better in post profit decline periods using the top ten banks as a benchmark in both periods. Employing Pearson correlation coefficients matrix, we recognized that operating profit margin, asset turnover and leverage were most likely to influence bank ROE in both time periods. We further employ OLS regression and find that bank ROE was impacted by operating profit margin and leverage during profit declining periods and post profit decline while tax effect added up in post profit declining periods.

Analisis Cost Volume Profit sebagai Alat Bantu Manajemen dalam Rangka Perencanaan Laba dengan Penerapan Teori Kendala pada PT Skylite Surya Internusa

Directory of Open Access Journals (Sweden)

Holly Deviarti

2011-05-01

Full Text Available PT Skylite Solar Internusa is an industrial company that produces the houses lights and panel box. The purpose of this study is to help companies classify costs according to the behavior of costs, determine the calculation of the break event point of multiproduct, profit planning, and to overcome the constraints that occured in the company. The authors obtained data directly to the company's research and interviews with relevant parties, such as the production and the accounting department. The increase in profit in the fiscal year period 2009 due to demand for homes increased light and panel box. It can be concluded that the application of Cost-Volume-Profit analysis by using the break event point multiproduct can help management to determine how much sales volume may decline from the volume of sales is budgeted by the company and the company can make profit plan in 2010.

Management trends: Internationalization of non-profit organizations

Directory of Open Access Journals (Sweden)

Inić Branimir P.

2015-01-01

Full Text Available Non-profit organizations are increasingly gaining importance in the modern economy with their development and their numbers increasing day by day. It is very important to note that non-profit organizations are often subject to various benefits that the for-profit companies are not. Thus, for example, preferential tax status of non-profit organizations is manifested primarily in the form of exemption from corporate income tax. In addition, private non-profit organizations enjoy various other state, local and federal taxes exemptions. Under certain conditions, these organizations are exempt from taxes on donations and membership fees. A feature that differentiates various non-profit organizations and profit-oriented companies is their source of income. Profit oriented companies depend on their income, obtained from sales of their goods or services to customers, who usually cover the price and cost of goods and services plus the profit. In contrast, nonprofit organizations are very dependent on membership fees, tax exemptions, members donations or depend on funds of the sponsoring agency which covers most of their costs, for example a federal government agency. Those non-profit organizations that have substantial operating costs beyond national borders and do not identify themselves as purely domestic in their mandate are International non-profit organizations. Most non-profit organizations remain in their national boundaries, on the territory of the country in which they were created, but a large number of non-profit organizations rapidly internationalize, and some larger non-profits have grown into important global actors. The paper includes the following sections: (1 introduction, (2 why is the 'non-profit' important, (3 the internationalization of non-profit organizations, (4 sources of income of non-profit organizations (4.1. causality of impact and of strategic decisions in cases pertaining to universities, (5 the limits of strategic

Windfalls and other profits

International Nuclear Information System (INIS)

Verbruggen, Aviel

2008-01-01

'Windfall profits' again is a popular term, but mostly the term is used inappropriately. This short article discusses why, and proposes a more complete taxonomy of profits. There exists little ground and need for policy to act against genuine windfalls, while the contrary holds for other excessive earnings. Very few windfalls, freely fallen down from winds in the sky, occur after observed excessive profits are stripped from deliberate man-made interventions. That is why clear identification and correct language are needed

Fuel reprocessing at THORP: profitability and public liabilities

International Nuclear Information System (INIS)

Berkhout, F.

1992-01-01

Since the economics of British Nuclear Fuels Limited's (BNFL) Thermal Oxide Reprocessing Plant (THORP) were analysed in an earlier report, a number of domestic and international developments have affected the prospects for THORP. The present report outlines these changes, and analyses their implications for the profits and public liabilities associated with the project. Timing is of some significance because once THORP becomes radioactive (planned to occur in March 1993) the bill for decommissioning the plant will rise from a trivial sum to a very large one - Pound 900 million (1992 prices) in BNFL's own estimates. The report begins with a brief outline of reprocessing and the THORP project. It then examines the market prospects for reprocessing beyond THORP's first ten years and revises BNFL's own projections. It then considers the potential profitability of THORP in relation to various possible cost increases and finally outlines the possible implications of different THORP scenarios for the public purse. (author)

Evolution of project planning tools in a matrix organization

Energy Technology Data Exchange (ETDEWEB)

Furaus, J.P.; Figueroa-McInteer, C.; McKeever, P.S.; Wisler, D.B. [Sandia National Labs., Albuquerque, NM (United States); Zavadil, J.T. [Infomatrix (United States)

1996-10-01

Until recently, the Corporate Construction Program at Sandia was experiencing difficulties in managing projects: poor planning and cost estimating caused schedule and budget problems. The first step taken was a Microsoft {reg_sign} Project schedule that provides a standard template for scheduling individual construction projects. It is broken down according to the life cycle of the project and prevents the project team from leaving out an important item. A WBS (work breakdown structure) dictionary was also developed that describes how capital and operating funds are used to develop, design, construct, equip, and manage projects. We also developed a matrix chart that maps the planning guide against the major types of construction projects at Sandia. The guide, dictionary, and matrix chart offer enough flexibility that the project manager can make choices about how to structure work, yet ensure that all work rolls up to the cost categories and key DOE WBS elements. As requirements change, the tools can be updated; they also serve as training tools for new project team members.

Workshop on IAEA Tools for Nuclear Energy System Assessment for Long-Term Planning and Development

International Nuclear Information System (INIS)

2009-01-01

The purpose of the workshop is to present to Member States tools and methods that are available from the IAEA in support of long-term energy planning and nuclear energy system assessments, both focusing on the sustainable development of nuclear energy. This includes tools devoted to energy system planning, indicators for sustainable energy development, the INPRO methodology for Nuclear Energy System Assessment (NESA) and tools for analysing nuclear fuel cycle material balance. The workshop also intends to obtain feedback from Member States on applying the tools, share experiences and lessons learned, and identify needs for IAEA support

Operations management: a tool to increase profitability.

Science.gov (United States)

Mulvehill, M J

2001-03-01

Operations management enables the efficient utilization of the production systems in a business. This paper will address several key elements in the business competency of operations management. Specifically, this discussion will review the components of a material requirement planning system and a "just-in-time" system for inventory control and time management to enable the dentist to monitor a portion of the practice's overhead costs.

An interactive beam-weight optimization tool for three-dimensional radiotherapy treatment planning

International Nuclear Information System (INIS)

Burba, S.; Gardey, K.; Nadobny, J.; Stalling, D.; Seebass, M.; Beier, J.; Wust, P.; Budach, V.; Felix, R.

1997-01-01

Purpose: A computer software tool has been developed to aid the treatment planner in selecting beam weights for three-dimensional radiotherapy treatment planning. An approach to plan optimization has been made that is based on the use of an iterative feasibility search algorithm combined with a quadratic convergence method that seeks a set of beam weights which satisfies all the dose constraints set by the planner. Materials and Methods: A FORTRAN module for dose calculation for radiotherapy (a VOXELPLAN modification) has been integrated into an object-oriented Silicon Graphics TM platform in an IRIS Inventor environment on basis of the OpenGL which up to now has been exclusively used for the calculation of E-field distributions in hyperthermia (HyperPlan TM ). After the successful calculation and representation of the dose distribution in the Silicon Graphics TM platform, an algorithm involving the minimization method according to the principle of quadratic convergence was developed for optimizing beam weights of a number of pre-calculated fields. The verification of the algorithms for dose calculation and dose optimization has been realized by use of a standardized interface to the program VIRTUOS as well as by the collapsed cone algorithm implemented in the commercial treatment planning system Helax TMS TM . Results: The search algorithm allows the planner to incorporate relative importance weightings to target volumes and anatomical structures, specifying, for example, that a dose constraint to the spinal cord is much more crucial to the overall evaluation of a treatment plan than a dose constraint to otherwise uninvolved soft tissue. In most cases the applied minimization method according to the model of Davidon-Fletcher-Powell showed ultimate fast convergence for a general function f(x) with continuous second derivatives and fast convergence for a positive definite quadratic function. In other cases, however, the absence of an acceptable solution may indicate

Development of a smart city planning support tool using the cooperative method

Directory of Open Access Journals (Sweden)

Takeshi Kobayashi

2015-12-01

Full Text Available A reduction of environmental burdens is currently required. In particular, proposing a new approach for the construction of a smart city using renewable energy is important. The technological development of a smart city is founded building equipment and infrastructure. However, planning methods and their techniques using the collaboration approach with residents are only just developing. This study aimed to develop a support tool for the construction of a smart city using renewable energy while facilitating consensus-building efforts among residents using the method for a cooperative housing development. We organized the supporting methods for the construction of residential area using the cooperative method. Then, we developed supporting tools that interface the computer with these methods. We examined the support techniques for the construction of a residential area using renewable energy technology by analyzing Japanese cases of a smart city. Moreover, we developed a support tool for the construction of a smart city on a trial basis. We integrated the smart city construction tools and the cooperative housing construction support tool. This tool has a 3D modeling system that helps residents to easily understand the space image as a result of the examination. We also developed a professional supporting tool that residents can consider for cost-effectiveness in renewable energy and its environmental load reduction rate for the planning of a smart city.

Stochastic Lot-Sizing under Carbon Emission Control for Profit Optimisation in MTO Manufacturing

Directory of Open Access Journals (Sweden)

Qiao A.

2017-01-01

Full Text Available Aggravating global warming has heightened the imminent need by the world to step up forceful efforts on curbing emission of greenhouse gases. Although manufacturing is a major resource of carbon emission, few research works have studied the impacts of carbon constraints on manufacturing, leading to environmentally unsustainable production strategies and operations. This paper incorporates carbon emission management into production planning for make-to-order (MTO manufacturing. This paper proposes a model that solves lot-sizing problems to maximise profits under carbon emission caps. The model adopts stochastic interarrival times for customer orders to enhance the practicality of the results for real-world manufacturing. Numerical experiments show that reducing carbon emission undercuts short-term profits of a company. However, it is conducive to the company’s market image as being socially responsible which would attract more customers who concern about environmental protection. Hence, reducing carbon emission in manufacturing is beneficial to long-term profitability and sustainability. The results provide managerial insights into manufacture operations for balancing profitability and carbon control.

Profitables Food & Beverage Management

OpenAIRE

Studer, Adrian; Blatter, Martin; Glenz-Mounir, Chantal

2008-01-01

Die Diplomarbeit befasst sich mit dem Thema „Profitables Food & Beverage Management“, es geht darum, wie Restaurationsstätten, Beherbergungsbetriebe und Campingbetreiber ihren Umsatz innerhalb kürzester Zeit um 6 bis 8 % und den Gewinn um 8 bis 10 % steigern können. Grundlage für die Diplomarbeit ist das Buch „Profitables Food & Beverage Management“ von Urs Schaffer1 und die angebotenen Kurse von ritzy*2. Mit dem Buch und dem Module Profit Management auf dem ritzycampus3 haben die Wirte, Hote...

Cash Conversion Cycle, Cash Management and Profitability: An Empirical Study on the ISE Traded Companies

OpenAIRE

Tulay Yucel; Gulizar Kurt

2002-01-01

This paper investigates the relationship of cash conversion cycle, a tool in working capital management, with profitability, liquidity and debt structure. The data covering the period of 1995-2000, of 167 firms whose stocks are listed on the Istanbul Stock Exchange (ISE). The cash conversion cycle, profitability, liquidity and debt structure were examined comparatively in this study on the basis of period, industry and firm size. It was examined that the relationships of these variables and t...

The perils of altering incentive plans: A case study

OpenAIRE

Kauhanen, Antti

2011-01-01

This paper studies a retail chain that introduced a sales incentive plan that rewarded for exceeding a sales target and subsequently cut the incentive intensity in addition to increasing the target. Utilizing monthly panel data for 54 months for all 53 units of the chain the paper shows that the introduction of the sales incentive plan increased sales and profitability, while the changes in the plan lead to a marked drop in sales and profitability. Thus, modifying the incentive plan proved co...

Five TWh saved on profitable upgrading

International Nuclear Information System (INIS)

Bakken, Stein Arne.

1999-01-01

Article. In Norway, a project is planned to evaluate the upgrading potential of the hydroelectric power sector. The article criticizes the authorities for not supporting the upgrading of hydroelectric power plants in their eager to promote the development of wind power. An important contribution of the planned project will be a book from which the utilities may get advice on measures of upgrading. Generators and control systems account for 80% of the faults and interruptions in the power utilities. The turbine technology has made important progress in the 1990s. By pure upgrading measures alone, the turbine efficiencies may be increased enough for an additional 3 TWh to be taken out from the Norwegian hydroelectric power system. Today, the price of imported carbon-based Danish power determines whether the utilities find it profitable to rehabilitate the hydroelectric plants. The energy potential of upgrading is estimated to be 5 TWh. This energy can be generated with known technology and with no serious consequences for the environment

"SABER": A new software tool for radiotherapy treatment plan evaluation.

Science.gov (United States)

Zhao, Bo; Joiner, Michael C; Orton, Colin G; Burmeister, Jay

2010-11-01

Both spatial and biological information are necessary in order to perform true optimization of a treatment plan and for predicting clinical outcome. The goal of this work is to develop an enhanced treatment plan evaluation tool which incorporates biological parameters and retains spatial dose information. A software system is developed which provides biological plan evaluation with a novel combination of features. It incorporates hyper-radiosensitivity using the induced-repair model and applies the new concept of dose convolution filter (DCF) to simulate dose wash-out effects due to cell migration, bystander effect, and/or tissue motion during treatment. Further, the concept of spatial DVH (sDVH) is introduced to evaluate and potentially optimize the spatial dose distribution in the target volume. Finally, generalized equivalent uniform dose is derived from both the physical dose distribution (gEUD) and the distribution of equivalent dose in 2 Gy fractions (gEUD2) and the software provides three separate models for calculation of tumor control probability (TCP), normal tissue complication probability (NTCP), and probability of uncomplicated tumor control (P+). TCP, NTCP, and P+ are provided as a function of prescribed dose and multivariable TCP, NTCP, and P+ plots are provided to illustrate the dependence on individual parameters used to calculate these quantities. Ten plans from two clinical treatment sites are selected to test the three calculation models provided by this software. By retaining both spatial and biological information about the dose distribution, the software is able to distinguish features of radiotherapy treatment plans not discernible using commercial systems. Plans that have similar DVHs may have different spatial and biological characteristics and the application of novel tools such as sDVH and DCF within the software may substantially change the apparent plan quality or predicted plan metrics such as TCP and NTCP. For the cases examined

Stochastic Dominance and Mean-Variance Measures of Profit and Loss for Business Planning and Investment

OpenAIRE

Wing-Keung Wong

2007-01-01

In this paper, we first extend the stochastic dominance (SD) theory by introducing the first three orders of both ascending SD (ASD) and descending SD (DSD) to decisions in business planning and investment to risk-averse and risk- loving decision makers so that they can compare both return and loss. We provide investors with more tools for empirical analysis, with which they can identify the first order ASD and DSD prospects and discern arbitrage opportunities that could increase his/her util...

Tooling up urban planning for climate change mitigation in Malaysian cities

International Nuclear Information System (INIS)

Chau, L W; Yap, Z C; Ho, C S

2014-01-01

The city's 2-dimensional spatial structure and 3-dimensional form significantly influence its energy and GHG emission intensity. In rapidly developing urban-regions, the ability of the local planning authorities to quantify the spatial structure and form of existing urban areas, new developments and the emergent urban-region in terms of GHG emission is vital to any effective local, national and global climate change mitigation effort. While a wide array of tools has been developed for assessing built environment sustainability at various spatial scales, these are predominantly eco-efficiency rating tools that do not model the 'spatial structure-GHG' relationship and do not illustrate the GHG implications of urban structure and form, which crucially inform local planning decisions with respect to climate change mitigation. This paper takes the first steps in analysing three spatial-based planning models (Envision Tomorrow, GHGProof, URBEMIS) that estimate GHG emissions towards assessing their adaptability for application in Malaysian cities. It looks into the models' i nner working , unpacking the variables and their relationships; assumptions and conversion rates used; and their data requirement and structure. The models' characteristics and features are critically compared to evaluate their capabilities, limitations and relevance to the Malaysian urban planning context, particularly in terms of data availability

Profitability primer: a guide to profitability analysis in the electric power industry

International Nuclear Information System (INIS)

Woo, C.K.; Lloyd-Zannetti, D.; Martin, J.; Price, S.

1996-06-01

As the electric power industry is opened to forces of competition, increased attention must be focused to develop products and services that deliver good value to customers and to identify customer segments that are profitable to serve. This primer introduces the concept of profitability analysis and its application to the electric power industry. The primer recognizes that some segments of the business will remain monopolistic and subject to regulations, while other segments will become competitive. The primer also recognizes that customer profitability is critically dependent on a host of related issues such as how internal costs are allocated to various functions and how revenues are collected and allocated

Automated planning target volume generation: an evaluation pitting a computer-based tool against human experts

International Nuclear Information System (INIS)

Ketting, Case H.; Austin-Seymour, Mary; Kalet, Ira; Jacky, Jon; Kromhout-Schiro, Sharon; Hummel, Sharon; Unger, Jonathan; Fagan, Lawrence M.; Griffin, Tom

1997-01-01

Purpose: Software tools are seeing increased use in three-dimensional treatment planning. However, the development of these tools frequently omits careful evaluation before placing them in clinical use. This study demonstrates the application of a rigorous evaluation methodology using blinded peer review to an automated software tool that produces ICRU-50 planning target volumes (PTVs). Methods and Materials: Seven physicians from three different institutions involved in three-dimensional treatment planning participated in the evaluation. Four physicians drew partial PTVs on nine test cases, consisting of four nasopharynx and five lung primaries. Using the same information provided to the human experts, the computer tool generated PTVs for comparison. The remaining three physicians, designated evaluators, individually reviewed the PTVs for acceptability. To exclude bias, the evaluators were blinded to the source (human or computer) of the PTVs they reviewed. Their scorings of the PTVs were statistically examined to determine if the computer tool performed as well as the human experts. Results: The computer tool was as successful as the human experts in generating PTVs. Failures were primarily attributable to insufficient margins around the clinical target volume and to encroachment upon critical structures. In a qualitative analysis, the human and computer experts displayed similar types and distributions of errors. Conclusions: Rigorous evaluation of computer-based radiotherapy tools requires comparison to current practice and can reveal areas for improvement before the tool enters clinical practice

The Capital Asset Pricing Model: An Evaluation of its Potential as a Strategic Planning Tool

OpenAIRE

Thomas H. Naylor; Francis Tapon

1982-01-01

In this paper we provide a summary of the capital asset pricing model (CAPM) and point out how it might possibly be used as a tool for strategic planning by corporations that own a portfolio of businesses. We also point out some of the assumptions underlying the CAPM which must be satisfied if it is to be used for strategic planning. Next we include a critical appraisal of the CAPM as a strategic planning tool. Finally, we state the case for linking competitive strategy models, CAPM models, a...

Measuring Customer Profitability in Complex Environments

DEFF Research Database (Denmark)

Holm, Morten; Kumar, V.; Rohde, Carsten

2012-01-01

Customer profitability measurement is an important element in customer relationship management and a lever for enhanced marketing accountability. Two distinct measurement approaches have emerged in the marketing literature: Customer Lifetime Value (CLV) and Customer Profitability Analysis (CPA...... propositions. Additionally, the framework provides design and implementation guidance for managers seeking to implement customer profitability measurement models for resource allocation purposes....... that the degree of sophistication deployed when implementing customer profitability measurement models is determined by the type of complexity encountered in firms’ customer environments. This gives rise to a contingency framework for customer profitability measurement model selection and five research...

Process planning optimization on turning machine tool using a hybrid genetic algorithm with local search approach

Directory of Open Access Journals (Sweden)

Yuliang Su

2015-04-01

Full Text Available A turning machine tool is a kind of new type of machine tool that is equipped with more than one spindle and turret. The distinctive simultaneous and parallel processing abilities of turning machine tool increase the complexity of process planning. The operations would not only be sequenced and satisfy precedence constraints, but also should be scheduled with multiple objectives such as minimizing machining cost, maximizing utilization of turning machine tool, and so on. To solve this problem, a hybrid genetic algorithm was proposed to generate optimal process plans based on a mixed 0-1 integer programming model. An operation precedence graph is used to represent precedence constraints and help generate a feasible initial population of hybrid genetic algorithm. Encoding strategy based on data structure was developed to represent process plans digitally in order to form the solution space. In addition, a local search approach for optimizing the assignments of available turrets would be added to incorporate scheduling with process planning. A real-world case is used to prove that the proposed approach could avoid infeasible solutions and effectively generate a global optimal process plan.

Profitability analysis in the hospital industry.

Science.gov (United States)

Cleverley, W O

1978-01-01

Measures of marginal profit are derived for the two payment classes--cost payers and charge payers--that the hospital industry must consider in profitability analysis, i.e., prediction of the excess of revenue over expenses. Two indexes of profitability, use when payment mix is constant and when it is nonconstant, respectively, are derived from the two marginal profit measures, and one of them is shown to be a modification of the contribution margin, the conventional measure of profitability used in general industry. All three measures--the contribution margin and the two new indexes of profitability--are used to estimate changes in net income resulting from changes in patient volume with and without accompanying changes in payment mix. The conventional measure yields large overestimates of expected excess revenue. PMID:632101

3D Agro-ecological Land Use Planning Using Surfer Tool for Sustainable Land Management in Sumani Watershed, West Sumatra Indonesia

Directory of Open Access Journals (Sweden)

Aflizar

2013-09-01

Full Text Available Estimation of soil erosion 3D (E3D provides basic information that can help manage agricultural areas sustainably, which has not been sufficiently conducted in Indonesia. Sumani watershed is main rice production area in West Sumatra which has experienced environmental problem such as soil erosion and production problem in recent years. 3D Agro-ecological land use planning based on soil erosion 3D hazard and economic feasibility analyses consist of production cost and prize data for each crop. Using a kriging method in Surfer tool program, have been developed data base from topographic map, Landsat TM image, climatic data and soil psychochemical properties. Using these data, the Universal Soil Loss Equation was used for spatial map of soil erosion 3D and proposed a 3D agro-ecological land use planning for sustainable land management in Sumani watershed. A 3D Agro-ecological land use planning was planned under which the land use type would not cause more than tolerable soil erosion (TER and would be economically feasible. The study revealed that the annual average soil erosion from Sumani watershed was approximately 76.70 Mg ha-1yr-1 in 2011 where more than 100 Mg ha-1yr-1 was found on the cultivated sloping lands at agricultural field, which constitutes large portion of soil erosion in the watershed. Modification of land use with high CP values to one with lower CP values such as erosion control practices by reforestation, combination of mixed garden+beef+chicken (MBC, terrace (TBC or contour cropping+beef+chicken (CBC and sawah+buffalo+chicken (SBC could reduce soil erosion rate by 83.2%, from 76.70 to 12.9 Mg ha-1 yr-1, with an increase in total profit from agricultural production of about 9.2% in whole Sumani watershed.

Promotional Strategy Impacts on Organizational Market Share and Profitability

OpenAIRE

Adesoga Dada Adefulu

2015-01-01

The paper examined promotional strategy impacts on market share and profitability in Coca-Cola and 7up companies in Lagos State, Nigeria. Survey research method was adopted. The study population was the staff in marketing positions in the selected companies. Questionnaire was administered on the samples from Coca-Cola and 7UP companies. The statistical tool employed was the univariate analysis of variance (ANOVA) to determine the statistical significance and the extent to which...

A simple tool to help decision making in infrastructure planning and ...

African Journals Online (AJOL)

2006-10-04

Oct 4, 2006 ... a tool to help decision making for planning and management of phytotreatment ... mental studies aimed at the quantitative estimation of biologi- cal processes .... water has been simulated with a logistic model assuming an.

Creating a strategic plan for configuration management using computer aided software engineering (CASE) tools

International Nuclear Information System (INIS)

Smith, P.R.; Sarfaty, R.

1993-01-01

This paper provides guidance in the definition, documentation, measurement, enhancement of processes, and validation of a strategic plan for configuration management (CM). The approach and methodology used in establishing a strategic plan is the same for any enterprise, including the Department of Energy (DOE), commercial nuclear plants, the Department of Defense (DOD), or large industrial complexes. The principles and techniques presented are used world wide by some of the largest corporations. The authors used industry knowledge and the areas of their current employment to illustrate and provide examples. Developing a strategic configuration and information management plan for DOE Idaho Field Office (DOE-ID) facilities is discussed in this paper. A good knowledge of CM principles is the key to successful strategic planning. This paper will describe and define CM elements, and discuss how CM integrates the facility's physical configuration, design basis, and documentation. The strategic plan does not need the support of a computer aided software engineering (CASE) tool. However, the use of the CASE tool provides a methodology for consistency in approach, graphics, and database capability combined to form an encyclopedia and a method of presentation that is easily understood and aids the process of reengineering. CASE tools have much more capability than those stated above. Some examples are supporting a joint application development group (JAD) to prepare a software functional specification document and, if necessary, provide the capability to automatically generate software application code. This paper briefly discusses characteristics and capabilities of two CASE tools that use different methodologies to generate similar deliverables

Productivity and profitability of maize-pumpkin mix cropping in Chitwan, Nepal

Directory of Open Access Journals (Sweden)

Shiva Chandra Dhakal

2015-12-01

Full Text Available The study was conducted to determine the productivity, profitability and resource use efficiency of maize-pumpkin mix crop production in Chitwan. The study used 53 maize-pumpkin mix crop adopting farmers from among 300 farmers adopting different pollinator friendly practices. Descriptive and statistical tools including Cobb-Douglas production function were used to analyze data, collected from structured interview schedule. The benefit cost ratio (1.58 indicates that maize-pumpkin mix cropping was profitable with productivity of 2.83 ton per ha on maize main product equivalent basis. The magnitude of regression coefficients of maize-pumpkin mix cropping implied that expenditure on seed and fertilizer and irrigation had significant positive effect on gross return with estimated decreasing return to scale (0.85. According to estimated allocative efficiency indices, it is suggested to increase expenditure on seed and fertilizer cum irrigation by about 90% and 55% respectively. Extension of modern technologies with adjustment on resource use is to be encouraged for increase in productivity and profitability of maize-pumpkin mix crop production which indirectly promotes and ensure forage for pollinators

La maximisation du taux de profit

OpenAIRE

De Mesnard, Louis

1991-01-01

On the traditional micro-economic theory, firms are supposed to maximise pure profit. We study what happened when we take into consideration shareholders and the financial profit remunerating the financial capital. We show that it is necessary to surrender the financial profit maximisation to use the rate of financial profit maximisation. The cases of concurrence with fix coefficient of capital, monopoly with fix coefficient of capital, monopoly with variable coefficient of capital are studie...

Personnel Policy and Profit

DEFF Research Database (Denmark)

Bingley, Paul; Westergård-Nielsen, Niels Chr.

2004-01-01

personnel structure variation. It is found that personnel policy is strongly related to economic performance. At the margin, more hires are associated with lower profit, and more separations with higher profit. For the average firm, one new job, all else equal, is associated with ?2680 (2000 prices) lower...

Combining purpose with profits

NARCIS (Netherlands)

Birkinshaw, J.; Foss, N.J.; Lindenberg, S.M.

2014-01-01

Is it possible for a company to strive for a higher purpose while also delivering solid profits? Some have argued that pursuing goals other than making money means, by definition, spending on things that aren't profit-maximizing. Others have countered that by investing in worthwhile causes the

SU-D-BRB-01: A Predictive Planning Tool for Stereotactic Radiosurgery

Energy Technology Data Exchange (ETDEWEB)

Palefsky, S; Roper, J; Elder, E; Dhabaan, A [Winship Cancer Institute of Emory University, Atlanta, GA (United States)

2015-06-15

Purpose: To demonstrate the feasibility of a predictive planning tool which provides SRS planning guidance based on simple patient anatomical properties: PTV size, PTV shape and distance from critical structures. Methods: Ten framed SRS cases treated at Winship Cancer Institute of Emory University were analyzed to extract data on PTV size, sphericity (shape), and distance from critical structures such as the brainstem and optic chiasm. The cases consisted of five pairs. Each pair consisted of two cases with a similar diagnosis (such as pituitary adenoma or arteriovenous malformation) that were treated with different techniques: DCA, or IMRS. A Naive Bayes Classifier was trained on this data to establish the conditions under which each treatment modality was used. This model was validated by classifying ten other randomly-selected cases into DCA or IMRS classes, calculating the probability of each technique, and comparing results to the treated technique. Results: Of the ten cases used to validate the model, nine had their technique predicted correctly. The three cases treated with IMRS were all identified as such. Their probabilities of being treated with IMRS ranged between 59% and 100%. Six of the seven cases treated with DCA were correctly classified. These probabilities ranged between 51% and 95%. One case treated with DCA was incorrectly predicted to be an IMRS plan. The model’s confidence in this case was 91%. Conclusion: These findings indicate that a predictive planning tool based on simple patient anatomical properties can predict the SRS technique used for treatment. The algorithm operated with 90% accuracy. With further validation on larger patient populations, this tool may be used clinically to guide planners in choosing an appropriate treatment technique. The prediction algorithm could also be adapted to guide selection of treatment parameters such as treatment modality and number of fields for radiotherapy across anatomical sites.

SU-D-BRB-01: A Predictive Planning Tool for Stereotactic Radiosurgery

International Nuclear Information System (INIS)

Palefsky, S; Roper, J; Elder, E; Dhabaan, A

2015-01-01

Purpose: To demonstrate the feasibility of a predictive planning tool which provides SRS planning guidance based on simple patient anatomical properties: PTV size, PTV shape and distance from critical structures. Methods: Ten framed SRS cases treated at Winship Cancer Institute of Emory University were analyzed to extract data on PTV size, sphericity (shape), and distance from critical structures such as the brainstem and optic chiasm. The cases consisted of five pairs. Each pair consisted of two cases with a similar diagnosis (such as pituitary adenoma or arteriovenous malformation) that were treated with different techniques: DCA, or IMRS. A Naive Bayes Classifier was trained on this data to establish the conditions under which each treatment modality was used. This model was validated by classifying ten other randomly-selected cases into DCA or IMRS classes, calculating the probability of each technique, and comparing results to the treated technique. Results: Of the ten cases used to validate the model, nine had their technique predicted correctly. The three cases treated with IMRS were all identified as such. Their probabilities of being treated with IMRS ranged between 59% and 100%. Six of the seven cases treated with DCA were correctly classified. These probabilities ranged between 51% and 95%. One case treated with DCA was incorrectly predicted to be an IMRS plan. The model’s confidence in this case was 91%. Conclusion: These findings indicate that a predictive planning tool based on simple patient anatomical properties can predict the SRS technique used for treatment. The algorithm operated with 90% accuracy. With further validation on larger patient populations, this tool may be used clinically to guide planners in choosing an appropriate treatment technique. The prediction algorithm could also be adapted to guide selection of treatment parameters such as treatment modality and number of fields for radiotherapy across anatomical sites

Profitability analysis of KINGLONG nearly 5 years

Science.gov (United States)

Zhang, Mei; Wen, Jinghua

2017-08-01

Profitability analysis for measuring business performance and forecast its prospects play an important role. In this paper, the research instance King Long Motor in understanding the basic theory on the basis of financial management, to take a combination of theory and data analysis methods, combined with a measure of profitability related indicators of King Long Motor company’s profitability do a specific analysis to identify factors constraining the profitability of Kinglong company exists and the motivation to improve profitability, which made recommendations to improve the profitability of Kinglong car company to promote the company’s future can be better and faster development.)

Developing a planning tool for South African prosecution resources: challenges and approach

Directory of Open Access Journals (Sweden)

R Koen

2012-12-01

Full Text Available In every country the prosecution of criminal cases is governed by different laws, policies and processes. In South Africa, the National Prosecuting Authority (NPA has the responsibility of planning and managing all prosecution functions. The NPA has certain unique characteristics that make it different from other similar organisations internationally. The development of a planning tool that the NPA could use to plan their future resource requirements over the short to medium term required extensive modelling, and its final form included features which, to the best knowledge of the development team, make it unique both locally and internationally. Model design was largely influenced by the challenges emanating from the special requirements and context of the problem. Resources were not forecasted directly, but were derived with the help of simulation models that traced docket flows through various resource-driven processes. Docket flows were derived as a proportion of reported crimes, and these were forecasted using a multivariate statistical model which could take into account explanatory variables as well as the correlations between the patterns observed within different crime categories. The simulation consisted of a number of smaller models which could be run independently, and not of one overarching model. This approach was found to make the best use of available data, and compensated for the fact that certain parameters, linking different courts and court types, were not available. In addition, it simplified scenario testing and sensitivity analysis. The various components of the planning tool, including inputs and outputs of the simulation models and the linkages between the forecasts and the simulation models, were implemented in a set of spreadsheets. By using spreadsheets as a common user interface, the planning tool could be used by prosecutors and managers who may not have extensive mathematical or modelling experience.

An ethical justification of profit maximization

DEFF Research Database (Denmark)

Koch, Carsten Allan

2010-01-01

In much of the literature on business ethics and corporate social responsibility, it is more or less taken for granted that attempts to maximize profits are inherently unethical. The purpose of this paper is to investigate whether an ethical argument can be given in support of profit maximizing...... behaviour. It is argued that some form of consequential ethics must be applied, and that both profit seeking and profit maximization can be defended from a rule-consequential point of view. It is noted, however, that the result does not apply unconditionally, but requires that certain form of profit (and...... utility) maximizing actions are ruled out, e.g., by behavioural norms or formal institutions....

THE ANALYSIS OF THE GLOBAL LEVEL OF THE ACTIVITY OF A COMPANY ON THE BASE OF THE RESULT INDICATORS WHICH EXPRESS PROFITABILITY

Directory of Open Access Journals (Sweden)

CĂRUNTU CONSTANTIN

2014-02-01

Full Text Available The analysis of the result indicators which express the profitability of a company have an important role in establishing the strategy to be followed especially during the economic and financial crisis. To highlight the performance of a business and determine the efficiency of the use of inputs, it is necessary to quantify and measure the results, and in order to measure the results we use a range of performance indicators. They are part of a philosophy of continuous improvement, as the one introduced by Deming, "Deming Way", which is based on the repetitive application of the following principles: "planning - implementation - control - action". These indicators measure the degree to which the results obtained correspond to the efforts and the planned objectives. The purpose of this article is to analyze a company's performance starting from the outcome indicators of the nature of profit, and for reaching this aim we shall have in view the performance of the following objectives: the dynamic analysis of revenues, expenses and profit, the diagnosis analysis of factorial type of the total profit and of the financial profit at S.C. OMV PETROM S.A..

An investigation into the application of customer profitability analysis as a strategic decision-making tool in a hospitality environment

OpenAIRE

Noone, Breffni M

1997-01-01

The primary objective of this study was to investigate the Applicability of Customer Profitability Analysis as a strategic decision-making technique in a hospitality environment. The study commenced with a review of literature in the fields of Yield Management, Customer Profitability Analysis (CPA) and Activity-Based Costing (ABC), with ABC being identified as an appropriate method of costing to use in CPA. Issues arising from the implementation of an Activity-Based CPA including the purpose ...

Financial Planning and the Life Insurance Agency

OpenAIRE

Robert Puelz

1992-01-01

In this article, the effects of fee-for-service personal financial planning on the decision making of a profit-maximizing life insurance general agent are examined. Three refutable propositions are developed which implicate the movements of the general agent who must adjust to a new optimal profit-maximizing allocation of financial planning, personal insurance sales, and agent insurance sales when there is a change in one of the fee or commission rate parameters. It is demonstrated that insur...

Effect of Black Economic Empowerment on profit and competitiveness of firms in South Africa

Directory of Open Access Journals (Sweden)

Ewert P.J. Kleynhans

2014-07-01

Full Text Available Orientation: The key obstacle hindering optimal profitability levels and competitiveness in firms in South Africa is the application of labour legislation policies and tools aimed at narrowing the income gap between different racial groups and resolving inequality amongst a diverse workforce. Research purpose: This article determined whether the implementation of a Black Economic Empowerment (BEE policy by companies has a positive effect on their growth in terms of profits and competitiveness. Motivation for the study: This study determined whether the implementation of BEE could be profitable for companies. Research design, approach and method: A quantitative study was undertaken in order to find empirical evidence supporting the relation between high BEE Scores, profitability and competitiveness. The empirical investigation utilised regression analysis, correlations and other methods, based on data between January 2009 and December 2011. The BEE Scorecard was used to obtain BEE scores of the top 50 BEE companies. Thereafter, the top 50 companies’ financial information was gathered from the Johannesburg Securities Exchange. Main findings: The implementation of BEE within companies has a positive effect on profitability, turnover and investment. Numerous factors have, however, been hindering,while other factors enhanced the success of BEE. Practical/managerial implications: The findings encourage mangers to engage in BEE as it may facilitate higher profits and indicates where labour legislation could be improved. Contribution/value-add: Value was added through new research determining the effects of BEE and labour legislation on profitability and competitiveness of firms on a micro-level.

Integrating financial and strategic planning.

Science.gov (United States)

Pivnicny, V C

1989-09-01

As hospitals face mounting profitability and liquidity concerns, the need to integrate strategic and financial planning also will continue to grow. This article describes a process for integrating these planning functions and the ideal organizational framework to facilitate the process. Obstacles to the integration of these planning processes also are discussed.

A Water Resources Planning Tool for the Jordan River Basin

Directory of Open Access Journals (Sweden)

Christopher Bonzi

2011-06-01

Full Text Available The Jordan River basin is subject to extreme and increasing water scarcity. Management of transboundary water resources in the basin is closely intertwined with political conflicts in the region. We have jointly developed with stakeholders and experts from the riparian countries, a new dynamic consensus database and—supported by hydro-climatological model simulations and participatory scenario exercises in the GLOWA (Global Change and the Hydrological Cycle Jordan River project—a basin-wide Water Evaluation and Planning (WEAP tool, which will allow testing of various unilateral and multilateral adaptation options under climate and socio-economic change. We present its validation and initial (climate and socio-economic scenario analyses with this budget and allocation tool, and invite further adaptation and application of the tool for specific Integrated Water Resources Management (IWRM problems.

Design tool for offshore wind farm cluster planning

DEFF Research Database (Denmark)

Hasager, Charlotte Bay; Madsen, Peter Hauge; Giebel, Gregor

2015-01-01

In the framework of the FP7 project EERA DTOC: Design Tool for Offshore wind farm Cluster, a new software supporting the planning of offshore wind farms was developed, based on state-of-the-art approaches from large scale wind potential to economic benchmarking. The model portfolio includes WAs......P, FUGA, WRF, Net-Op, LCoE model, CorWind, FarmFlow, EeFarm and grid code compliance calculations. The development is done by members from European Energy Research Alliance (EERA) and guided by several industrial partners. A commercial spin-off from the project is the tool ‘Wind & Economy’. The software...... by the software and several tests were performed. The calculations include the smoothing effect on produced energy between wind farms located in different regional wind zones and the short time scales relevant for assessing balancing power. The grid code compliance was tested for several cases and the results...

Financial controlling in non-profit organizations. The case of Slovak Republic

Directory of Open Access Journals (Sweden)

Gabriela Vaceková

2013-06-01

Full Text Available The aim of financial controlling is to secure liquidity and financial stability of an organization. It is very important especially for NPOs. They are not founded primarily for the purpose of making profit, so their financial policy gives priority to continuously provide liquidity. The paper presents partial results of a pilot primary research of utilization of financial controlling tools in governmental and nongovernmental non-profit organizations in the conditions of Slovak Republic. Primary data were obtained by the sociological method of a structured questionnaire. The analysis was carried out by adequate mathematical and statistical methods for processing qualitative data and ordinal variables. The presented paper provides a new insight into the studied problem while generating a primary information basis for further scientific study and research work in this field.

Closing the Communication Gap: "Web 2.0 Tools for Enhanced Planning and Collaboration"

Science.gov (United States)

Charles, Kelly J.; Dickens, Virginia

2012-01-01

Web 2.0 is expanding the way general and special educators collaborate, especially in co-teaching situations. This article draws attention to several free web-based tools and a co-teaching lesson plan supplement that can be used to incorporate Web 2.0 technologies during the co-planning, co-teaching and shared reflection processes between the…

The profitability of Norwegian salmon farming companies : a study of profitability variation

OpenAIRE

Eilertsen, Bendik Foss; Hui, Erik

2015-01-01

The conditions in the Norwegian salmon farming industry are constantly changing. Locally and globally, regulations, consolidation and technological advancements are some of the factors having a deep impact on the current industry. To ensure competitiveness, it is essential to emphasise on profitability and taking the correct strategic decisions. The objective of this thesis is to indicate what may cause variation in profitability in the current Norwegian salmon farming industry...

Does Capital Structure Influence Company Profitability?

Directory of Open Access Journals (Sweden)

Herciu Mihaela

2017-12-01

Full Text Available Every company has a different structure of balance sheet. Some of the companies have more liabilities than equity. Considering the industry or debt-to-equity ratio, the balance sheet structure affects the company profitability measured by DuPont system. The main objective of the paper is to analyze the structure of balance sheet and to identify some optimal levels in order to increase company profitability. The DuPont returns like ROA (return on assets and ROE (return on equity will be used to measure the company profitability, while the debt-to-equity ratio will be used as a measure (reflection of capital structure. The samples consist on the most profitable non-financial companies ranked in Fortune Global 500. The companies will be grouped in clusters (based on industry or debt-to-equity ratio in order to identify the signification of the correlation between the profit and the balance sheet structure. The main results of the paper refer to the company profitability that can be increased by using an optimal structure of liabilities and equity.

Surface modeling of workpiece and tool trajectory planning for spray painting robot.

Directory of Open Access Journals (Sweden)

Yang Tang

Full Text Available Automated tool trajectory planning for spray-painting robots is still a challenging problem, especially for a large free-form surface. A grid approximation of a free-form surface is adopted in CAD modeling in this paper. A free-form surface model is approximated by a set of flat patches. We describe here an efficient and flexible tool trajectory optimization scheme using T-Bézier curves calculated in a new way from trigonometrical bases. The distance between the spray gun and the free-form surface along the normal vector is varied. Automotive body parts, which are large free-form surfaces, are used to test the scheme. The experimental results show that the trajectory planning algorithm achieves satisfactory performance. This algorithm can also be extended to other applications.

«Neutral» Profit Taxation, Risk Taking and Optimal Profit Taxation

OpenAIRE

Jack M. MINTZ

1982-01-01

The object of this study is to answer two questions related to the design of profit taxes when taking into account riskiness of firms. The first question is the following: leaving aside general equilibrium effects of taxation on the interest rate and risk premia faced by firms, would a cash flow tax be neutral with respect to the investment decisions made by firms. The second question to be considered is whether profit tax rates should vary across industries because of different degrees of ri...

An audit of local government planning tools for their potential use in addressing community food and nutrition issues.

Science.gov (United States)

Good, Elizabeth; Hammond, Melinda; Martin, Caroline; Burns, Catherine; Groos, Anita

2010-04-01

This project aimed to identify how local government planning tools could be used to influence physical and policy environments to support healthy eating behaviours in communities. An audit of Queensland's legislative and non-legislative local government planning tools was conducted by a public health nutritionist to assess their potential use in addressing strategies to achieve positive nutrition outcomes. Ten strategies were identified and covered the following themes: improving access to healthy foods and drinks; increasing access to breastfeeding facilities; decreasing fast food outlet density; and unhealthy food advertising. The audit found that all of the 10 strategies to achieve positive nutrition outcomes could be considered through three or more of the planning tools. Based on the findings of this audit, local government planning tools provide opportunities to address food and nutrition issues and contribute toward creating physical and policy environments that support healthy eating behaviours.

Profits in reverse? An examination of the decisive factors for reverse supply chain profitability

DEFF Research Database (Denmark)

Larsen, Samuel; Jacobsen, Peter

2015-01-01

Although the concept of the reverse supply chain (RSC) is not unknown in industry, an inhibitor for its successful use is low (or no) profitability. A research challenge is investigating ways to establish the RSC as a profit-creating center in the organization. This paper contributes...

Do Emotional Appeal and Media-context Influence the Effectiveness of TV Commercials for Profit and Non-profit Brands?

OpenAIRE

Roozen, Irene; Claeys, Christel

2009-01-01

This study investigates the impact of emotions, both ad- and context-evoked, on the effectiveness of commercials for non-profit vs. profit brands. Effectiveness is made operational by rational measures, recall and recognition, and by emotional measures, ad likeability and brand attitude. Four different experimental groups were exposed to a sequence of warm and sad commercials for non-profit and profit brands, embedded either in a warm film fragment or a sad one. The results indicate that, ove...

Roadmapping - A Tool for Strategic Planning and Leveraging R and D completed by other Agencies

International Nuclear Information System (INIS)

Collins, J. W.

2002-01-01

The Department of Energy (DOE) is responsible for management of the environmental legacy of the nation's nuclear weapons and research program. This is the largest, most complex environmental cleanup program in the world. The issues and problems encountered in this program create the need to develop many scientific and technological solutions. To be effective, the process used to create these solutions must be well coordinated through DOE's Environmental Management program, the rest of DOE, and other Federal agencies. Roadmapping is one strategic planning tool to provide the needed coordination. Past roadmapping accomplishments include: (1) Issuance of the Draft EM Roadmapping Guidance; (2) Issuance of the EM R and D Program Plan and Strategic Plan which established the direction for Roadmapping; (3) Issuance of the OST Management Plan which calls out Roadmapping as a key tool in EM Research and Development (R and D) Strategic Planning; (4) Completion of or progress on key EM Roadmaps, i.e., Savannah River High Level Waste (HLW) Salt Dispositioning Roadmaps, Hanford Groundwater/Vadose Zone Roadmap, Robotics and Intelligent Machines Critical Technology Roadmap, Complex-Wide Vadose Zone Roadmap, Long-Term Stewardship Preliminary Roadmap, Hydrogen Gas Generation R and D Plan (Roadmap), Idaho National Engineering and Environmental Laboratory (INEEL) Sodium Bearing Waste Dispositioning Roadmap, INEEL Voluntary Consent Order Tanks Characterization Roadmap, INEEL Vadose Zone/Groundwater Roadmap, Calcine Treatment Alternatives Roadmap. These efforts represent a great start; however, there is more to be accomplished in using Roadmapping as a tool for planning strategic initiatives and in coordinating the R and D performed by multiple federal agencies

Tools of the Future: How Decision Tree Analysis Will Impact Mission Planning

Science.gov (United States)

Otterstatter, Matthew R.

2005-01-01

The universe is infinitely complex; however, the human mind has a finite capacity. The multitude of possible variables, metrics, and procedures in mission planning are far too many to address exhaustively. This is unfortunate because, in general, considering more possibilities leads to more accurate and more powerful results. To compensate, we can get more insightful results by employing our greatest tool, the computer. The power of the computer will be utilized through a technology that considers every possibility, decision tree analysis. Although decision trees have been used in many other fields, this is innovative for space mission planning. Because this is a new strategy, no existing software is able to completely accommodate all of the requirements. This was determined through extensive research and testing of current technologies. It was necessary to create original software, for which a short-term model was finished this summer. The model was built into Microsoft Excel to take advantage of the familiar graphical interface for user input, computation, and viewing output. Macros were written to automate the process of tree construction, optimization, and presentation. The results are useful and promising. If this tool is successfully implemented in mission planning, our reliance on old-fashioned heuristics, an error-prone shortcut for handling complexity, will be reduced. The computer algorithms involved in decision trees will revolutionize mission planning. The planning will be faster and smarter, leading to optimized missions with the potential for more valuable data.

A green profitability framework to quantify the impact of green supply chain management in South Africa

Directory of Open Access Journals (Sweden)

Nandie Coetzee

2016-10-01

Full Text Available Background: The greenhouse gas emissions of South Africa are the largest contribution by a country in the African continent. If the carbon emissions are not reduced, they will continue to grow exponentially. South Africa’s emissions are placed in the top 20 in the world when considering per capita emissions. Objectives: The aim of the research article was to investigate how the impact of implementing environmental initiatives on business profitability and sustainability can best be quantified in a South African business. Method: Various methods, theories and best practices were researched to aid in the development of the green business profitability framework. This framework was applied to two case studies in different areas of the supply chain of a South African fast-moving consumer goods business. Results: Results indicated that the green profitability framework can be used successfully to quantify both the environmental and profitability impact of green supply chain initiatives. The framework is therefore more suitable for the South African company than other existing frameworks in the literature because of its ability to quantify both profitability and sustainability in short- and long-term planning scenarios. Conclusion: The results from the case studies indicated that the green business profitability framework enabled the tracking of environmental initiatives back to logistics operations and profitability, which makes it easier to understand and implement. The developed framework also helped to link the carbon emissions to source, and to translate green supply chain actions into goals.

TRANSPARENCY IN ITALIAN NON PROFIT ORGANIZATIONS

Directory of Open Access Journals (Sweden)

Patrizia Gazzola

2014-07-01

Full Text Available The aim of the paper is to evaluate the accountability and transparency of Italian non profits organizations. The main goal is to understand if a general accountability or transparency problem, or a systematic publicity deficit, exist in the third sector in Italy. Non profit organizations have an ethical obligation to their stakeholder and to the public to conduct their activities with accountability and transparency. Non profit organizations should regularly and openly convey information to the stakeholder about their vision, mission, objectives, activities, accomplishments, decision-making processes and organizational structure. Information from a non profit organization should be easily accessible to the stakeholder and should create external visibility, public understanding and trust in the organization, conditions necessary to find donors. Non profit organizations work with communities and community donors need to know how their money is used. In the first part the analysis of the definition of transparency and accountability is made and the sustainability report like an important instrument of communication is considered. In the second part an empirical research is presented. The Italian law allows taxpayers to devote 5 per thousand of their income tax to non profit organizations, choosing between charities, social promotion associations, recognized associations, entities dedicated to scientific research and health care, universities, municipal social services and other non profit organizations. The present study present a quantitative research and it’s based on an empirical analysis of non-profit organizations that receive this donation in Italy in the year 2010 and 2011. In the paper we analyze the transparency and the accountability of the top 100 non profit organizations that have received the contribution of 5 per thousand, checking whether they prepare their Sustainability Report or any other kind of report for communicate the use

Not for the Profit, but for the Training? Gender Differences in Training in the For-Profit and Non-Profit Sectors

OpenAIRE

Dostie, Benoît; Javdani, Mohsen

2017-01-01

We use Canadian linked employer-employee data to examine gender differences in probability, duration, and intensity of firm-sponsored training. We find that women in the for-profit sector are less likely to receive classroom training, and receive shorter classroom training courses. However, we find the reverse in the non-profit sector, with women being more likely to receive both classroom and on-the-job training, and also receiving longer classroom training courses. Our results suggest that ...

Public ownership helps boost HMOs' profits.

Science.gov (United States)

Kenkel, P J

1992-05-04

Health maintenance organizations have found that the route to faster growth and better profitability may be turning into a for-profit business and issuing stock. For the past five years, such organizations have generally outperformed their older, not-for-profit counterparts that rely on debt to fuel growth. Since 1988, HMOs have completed 48 stock and debt offerings, raising $3.6 billion.

Facebook Satisfaction and Its Impacts on Fundraising: A Case Study at a Portuguese Non-Profit Organization

Directory of Open Access Journals (Sweden)

Raul M. S. Laureano

2018-01-01

Full Text Available Non-profit organizations have invested in the development of content for their Facebook pages, believing be an efficient and effective means to publicize its mission and raising resources, whether monetary or human. The purpose of this study is to assess the satisfaction of the participants with the Facebook page, and how that satisfaction influences the dissemination of the organization through the word-of-mouth and the donations practices. In this context, a questionnaire was administered to 204 participants that were aware of the Portuguese non-profit organization “Leigos para o Desenvolvimento” (People for Development. The results show that the participants are satisfied with Facebook page of the organization, and that there is influence of satisfaction on the word-of-mouth and on the frequency and amount of donations. However, satisfaction with the Facebook, itself, does not appear crucial to the realization of donations, either in the present or in future as intended. The study focuses only on one organization and includes a sample that may not represent all the population extracts and so inhibit the generalization of the findings to other populations. The paper includes implications for the development of an effective use of the Facebook as a digital marketing tool that can contribute to the sustainability of non-profit organizations. The study confirms the importance of the Facebook as a digital marketing tool that can contribute to the sustainability of non-profit organizations.

Interesting tools for the cybersecurity plan of a nuclear power plant; Herramientas de utilidad para el plan de Ciberseguridad de una Planta Nuclear

Energy Technology Data Exchange (ETDEWEB)

Pareja, I.; Carrasco, J. A.; Cerro, F. J. del

2012-07-01

The use of digital technologies in monitoring and control systems of nuclear power plants and their connectivity requirements, originate cybersecurity difficulties that should be addressed in a cybersecurity plan. This plan should guide the policies and procedures followed during the design maintenance and operation of the systems inside a nuclear power plant. It also should refer to adequate tools able to reach the established cybersecurity requirements. The combination of Datadiodes and tools for publishing video (like tVGA2web), permit an isolation and remote maintenance in a 100% safety way and their use should be disseminated. In the paper other type of tools useful for nuclear power plants are also mentioned.

Profit-driven drug testing.

Science.gov (United States)

Collen, Mark

2012-01-01

Random drug testing of people being treated for chronic pain has become more common. Physicians may drug test patients on opioid therapy as a result of concerns over prosecution, drug misuse, addiction, and overdose. However, profit motive has remained unexplored. This article suggests profits also drive physician drug-testing behavior and evidence is offered, including an exploration of Medicare reimbursement incentives and kickbacks for drug testing.

The importance of working capital management for hospital profitability: evidence from bond-issuing, not-for-profit U.S. hospitals.

Science.gov (United States)

Rauscher, Simone; Wheeler, John R C

2012-01-01

Increased financial pressures on hospitals have elevated the importance of working capital management, that is, the management of current assets and current liabilities, for hospitals' profitability. Efficient working capital management allows hospitals to reduce their holdings of current assets, such as inventory and accounts receivable, which earn no interest income and require financing with short-term debt. The resulting cash inflows can be reinvested in interest-bearing financial instruments or used to reduce short-term borrowing, thus improving the profitability of the organization. This study examines the relationship between hospitals' profitability and their performance at managing two components of working capital: accounts receivable, measured in terms of hospitals' average collection periods, and accounts payable, measured in terms of hospitals' average payment periods. Panel data derived from audited financial statements for 1,397 bond-issuing, not-for-profit U.S. hospitals for 2000-2007 were analyzed using hospital-level fixed-effects regression analysis. The results show a negative relationship between hospitals' average collection period and profitability. That is, hospitals that collected on their patient revenue faster reported higher profit margins than did hospitals that have larger balances of accounts receivable outstanding. We also found a negative relationship between hospitals' average payment period and their profitability. Hospital managers did not appear to delay paying their vendors. Rather, the findings indicated that more profitable hospitals paid their suppliers faster, possibly to avoid high effective interest rates on outstanding accounts payable, whereas less profitable hospitals waited longer to pay their bills. The findings of this study suggest that working capital management indeed matters for hospitals' profitability. Efforts aimed at reducing large balances in both accounts receivable and accounts payable may frequently be

Profit and loss analysis for an intensive care unit (ICU in Japan: a tool for strategic management

Directory of Open Access Journals (Sweden)

Abe Toshikazu

2006-01-01

Full Text Available Abstract Background Accurate cost estimate and a profit and loss analysis are necessary for health care practice. We performed an actual financial analysis for an intensive care unit (ICU of a university hospital in Japan, and tried to discuss the health care policy and resource allocation decisions that have an impact on critical intensive care. Methods The costs were estimated by a department level activity based costing method, and the profit and loss analysis was based on a break-even point analysis. The data used included the monthly number of patients, the revenue, and the direct and indirect costs of the ICU in 2003. Results The results of this analysis showed that the total costs of US$ 2,678,052 of the ICU were mainly incurred due to direct costs of 88.8%. On the other hand, the actual annual total patient days in the ICU were 1,549 which resulted in revenues of US$ 2,295,044. However, it was determined that the ICU required at least 1,986 patient days within one fiscal year based on a break-even point analysis. As a result, an annual deficit of US$ 383,008 has occurred in the ICU. Conclusion These methods are useful for determining the profits or losses for the ICU practice, and how to evaluate and to improve it. In this study, the results indicate that most ICUs in Japanese hospitals may not be profitable at the present time. As a result, in order to increase the income to make up for this deficit, an increase of 437 patient days in the ICU in one fiscal year is needed, and the number of patients admitted to the ICU should thus be increased without increasing the number of beds or staff members. Increasing the number of patients referred from cooperating hospitals and clinics therefore appears to be the best strategy for achieving these goals.

DISCRIMINANT ANALYSIS OF BANK PROFITABILITY LEVELS

Directory of Open Access Journals (Sweden)

Ante Rozga

2013-02-01

Full Text Available Discriminant analysis has been employed in this paper in order to identify and explain key features of bank profitability levels. Bank profitability is set up in the form of two categorical variables: profit or loss recorded and above or below average return on equity. Predictor variables are selected from various groups of financial indicators usually included in the empirical work on microeconomic determinants of bank profitability. The data from the Croatian banking sector is analyzed using the Enter method. General recommendations for a more profitable business of banking found in the bank management literature and existing empirical framework such as rationalization of overhead costs, asset growth, increase of non-interest income by expanding scale and scope of financial products proved to be important for classification of banks in different profitability levels. A higher market share may bring additional advantages. Classification results, canonical correlation and Wilks’ Lambda test confirm statistical significance of research results. Altogether, discriminant analysis turns out to be a suitable statistical method for solving presented research problem and moving forward from the bankruptcy, credit rating or default issues in finance.

Profitability Analysis of Soybean Oil Processes.

Science.gov (United States)

Cheng, Ming-Hsun; Rosentrater, Kurt A

2017-10-07

Soybean oil production is the basic process for soybean applications. Cash flow analysis is used to estimate the profitability of a manufacturing venture. Besides capital investments, operating costs, and revenues, the interest rate is the factor to estimate the net present value (NPV), break-even points, and payback time; which are benchmarks for profitability evaluation. The positive NPV and reasonable payback time represent a profitable process, and provide an acceptable projection for real operating. Additionally, the capacity of the process is another critical factor. The extruding-expelling process and hexane extraction are the two typical approaches used in industry. When the capacities of annual oil production are larger than 12 and 173 million kg respectively, these two processes are profitable. The solvent free approach, known as enzyme assisted aqueous extraction process (EAEP), is profitable when the capacity is larger than 17 million kg of annual oil production.

Profitability Analysis of Soybean Oil Processes

Directory of Open Access Journals (Sweden)

Ming-Hsun Cheng

2017-10-01

Full Text Available Soybean oil production is the basic process for soybean applications. Cash flow analysis is used to estimate the profitability of a manufacturing venture. Besides capital investments, operating costs, and revenues, the interest rate is the factor to estimate the net present value (NPV, break-even points, and payback time; which are benchmarks for profitability evaluation. The positive NPV and reasonable payback time represent a profitable process, and provide an acceptable projection for real operating. Additionally, the capacity of the process is another critical factor. The extruding-expelling process and hexane extraction are the two typical approaches used in industry. When the capacities of annual oil production are larger than 12 and 173 million kg respectively, these two processes are profitable. The solvent free approach, known as enzyme assisted aqueous extraction process (EAEP, is profitable when the capacity is larger than 17 million kg of annual oil production.

Improving profitability in a grassroots refinery

Energy Technology Data Exchange (ETDEWEB)

Coombs, T. [Star Petroleum Refining Co. Ltd. (Thailand); Kennedy, P.; Bhargava, S. [KBC Process Technology Ltd. (United Kingdom)

1999-05-01

Actions taken to maximise profit at the Star Refinery in Thailand are described. The company made good use of the Profit Improvement Programme (PIP) (which specialises in refinery economics) and the way in which PIP addressed the problem and the benefits derived therefrom is the nub of this paper. The efforts appear to have been more than satisfactory from the aspect of increasing profit margins. (UK)

Impact of robotic operative efficiency on profitability.

Science.gov (United States)

Geller, Elizabeth J; Matthews, Catherine A

2013-07-01

We sought to determine the impact of robotic operative efficiency on profitability and assess the impact of secondary variables. Financial data were collected for all robotic cases performed for fiscal years 2010 (FY10) and 2011 (FY11) at University of North Carolina at Chapel Hill, and included 9 surgical subspecialties. Profitability was defined as a positive operating income. From July 2009 through June 2011, 1295 robotic cases were performed. Robotic surgery was profitable in both fiscal years, with an operating income of $386,735 in FY10 and $822,996 in FY11. In FY10, urogynecology and pediatric surgery were the only nonprofitable subspecialties. In FY11, all subspecialties were profitable. Profitability was associated with case time, payor mix, and procedure type (all P profitability regardless of surgical specialty. Copyright © 2013 Mosby, Inc. All rights reserved.

Profitable use of bio fuels

Energy Technology Data Exchange (ETDEWEB)

Ekelund, Mats [Strateco Develoment AB, Vega (Sweden)], e-mail: mats.e@strateco.se

2012-11-01

Traditionally, the transportation industry has been opposed to any new legislation and when rather stringent emission legislation occurred, they objected just as they did when new fuels came on the agenda. On very short notice, Taxi Stockholm lost 20 % of their business when the County decided to award all public transportation contracts to a competitor. It was time to change plans instead of complaining and to take advantage of new opportunities - 'The first mover advantage'. Making the use of bio fuels into a profitable business takes a change of a standard 'business model' to do and there is still much room others to do the same. With a new CEO, an active marketing department and active individuals among the Board of Directors, Taxi Stockholm massaged a strategy where more business and private customers would be attracted by justifying the green leaf on every cab. All initiatives were publically announced and Taxi Stockholm broke new ice by putting a ban on spike tires - a decision which the vice Mayor made part of her ruling for the whole city. The Ban on gasoline and diesel cars were announced and such a statement attracted business from a loyalty point of view and from companies that had a 'Green Transport Policy' to live up to. Taxi Stockholm has seen growth and profitability grow since and credit the green policy on bio fuels such as bio gas and ethanol for most of it. Preem, Stockholm Transit, Volvo and other market driven operators have all seen markets grow from green initiatives.

Effects of a Patient-Provider, Collaborative, Medication-Planning Tool: A Randomized, Controlled Trial

Directory of Open Access Journals (Sweden)

James F. Graumlich

2016-01-01

Full Text Available Among patients with various levels of health literacy, the effects of collaborative, patient-provider, medication-planning tools on outcomes relevant to self-management are uncertain. Objective. Among adult patients with type II diabetes mellitus, we tested the effectiveness of a medication-planning tool (Medtable™ implemented via an electronic medical record to improve patients’ medication knowledge, adherence, and glycemic control compared to usual care. Design. A multicenter, randomized controlled trial in outpatient primary care clinics. 674 patients received either the Medtable tool or usual care and were followed up for up to 12 months. Results. Patients who received Medtable had greater knowledge about indications for medications in their regimens and were more satisfied with the information about their medications. Patients’ knowledge of drug indication improved with Medtable regardless of their literacy status. However, Medtable did not improve patients’ demonstrated medication use, regimen adherence, or glycemic control (HbA1c. Conclusion. The Medtable tool supported provider/patient collaboration related to medication use, as reflected in patient satisfaction with communication, but had limited impact on patient medication knowledge, adherence, and HbA1c outcomes. This trial is registered with ClinicalTrials.gov NCT01296633.

Productivity and profitability of maize-pumpkin mix cropping in Chitwan, Nepal

OpenAIRE

Shiva Chandra Dhakal; Punya Prasad Regmi; Resham Bahadur Thapa; Shrawan Kumar Sah; Dilli Bahadur Khatri-Chhetri

2015-01-01

The study was conducted to determine the productivity, profitability and resource use efficiency of maize-pumpkin mix crop production in Chitwan. The study used 53 maize-pumpkin mix crop adopting farmers from among 300 farmers adopting different pollinator friendly practices. Descriptive and statistical tools including Cobb-Douglas production function were used to analyze data, collected from structured interview schedule. The benefit cost ratio (1.58) indicates that maize-pumpkin mix croppin...

Optimum profit model considering production, quality and sale problem

Science.gov (United States)

Chen, Chung-Ho; Lu, Chih-Lun

2011-12-01

Chen and Liu ['Procurement Strategies in the Presence of the Spot Market-an Analytical Framework', Production Planning and Control, 18, 297-309] presented the optimum profit model between the producers and the purchasers for the supply chain system with a pure procurement policy. However, their model with a simple manufacturing cost did not consider the used cost of the customer. In this study, the modified Chen and Liu's model will be addressed for determining the optimum product and process parameters. The authors propose a modified Chen and Liu's model under the two-stage screening procedure. The surrogate variable having a high correlation with the measurable quality characteristic will be directly measured in the first stage. The measurable quality characteristic will be directly measured in the second stage when the product decision cannot be determined in the first stage. The used cost of the customer will be measured by adopting Taguchi's quadratic quality loss function. The optimum purchaser's order quantity, the producer's product price and the process quality level will be jointly determined by maximising the expected profit between them.

78 FR 11164 - Policy on Contractor Profits

Science.gov (United States)

2013-02-15

... DEPARTMENT OF DEFENSE Defense Acquisition Regulations System Policy on Contractor Profits AGENCY... Authorization Act for Fiscal Year 2013. Section 804, Department of Defense Policy on Contractor Profits... modifications to such guidelines that are necessary to ensure an appropriate link between contractor profit and...

A user's guide to coping with estuarine management bureaucracy: An Estuarine Planning Support System (EPSS) tool.

Science.gov (United States)

Lonsdale, Jemma; Nicholson, Rose; Weston, Keith; Elliott, Michael; Birchenough, Andrew; Sühring, Roxana

2018-02-01

Estuaries are amongst the most socio-economically and ecologically important environments however, due to competing and conflicting demands, management is often challenging with a complex legislative framework managed by multiple agencies. To facilitate the understanding of this legislative framework, we have developed a GISbased Estuarine Planning Support System tool. The tool integrates the requirements of the relevant legislation and provides a basis for assessing the current environmental state of an estuary as well as informing and assessing new plans to ensure a healthy estuarine state. The tool ensures that the information is easily accessible for regulators, managers, developers and the public. The tool is intended to be adaptable, but is assessed using the Humber Estuary, United Kingdom as a case study area. The successful application of the tool for complex socio-economic and environmental systems demonstrates that the tool can efficiently guide users through the complex requirements needed to support sustainable development. Crown Copyright © 2017. Published by Elsevier Ltd. All rights reserved.

The Online Learning Knowledge Garden: A Pedagogic Planning Tool for e-Learning

NARCIS (Netherlands)

Scott, Bernard

2006-01-01

Please, cite this publication as: Scott, B. (2006). The Online Learning Knowledge Garden: A Pedagogic Planning Tool for e-Learning. Proceedings of International Workshop in Learning Networks for Lifelong Competence Development, TENCompetence Conference. March 30th-31st, Sofia, Bulgaria:

Private sector joins family planning effort.

Science.gov (United States)

1989-12-01

Projects supported by the Directorate for Population (S&T/POP) of the U.S. Agency for International Development and aimed at increasing for-profit private sector involvement in providing family planning services and products are described. Making products commercially available through social-marketing partnerships with the commercial sector, USAID has saved $1.1 million in commodity costs from Brazil, Dominican Republic, Ecuador, Indonesia, and Peru. Active private sector involvement benefits companies, consumers, and donors through increased corporate profits, healthier employees, improved consumer access at lower cost, and the possibility of sustained family planning programs. Moreover, private, for-profit companies will be able to meet service demands over the next 20 years where traditional government and donor agency sources would fail. Using employee surveys and cost-benefit analyses to demonstrate expected financial and health benefits for businesses and work forces, S&T/POP's Technical Information on Population for the Private Sector (TIPPS) project encourages private companies in developing countries to invest in family planning and maternal/child health care for their employees. 36 companies in 9 countries have responded thus far, which examples provided from Peru and Zimbabwe. The Enterprise program's objectives are also to increase the involvement of for-profit companies in delivering family planning services, and to improve the efficiency and effectiveness of private volunteer organizations in providing services. Projects have been started with mines, factories, banks, insurance companies, and parastatals in 27 countries, with examples cited from Ghana and Indonesia. Finally, the Social Marketing for Change project (SOMARC) builds demand and distributes low-cost contraceptives through commercial channels especially to low-income audiences. Partnerships have been initiated with the private sector in 17 developing countries, with examples provided from

Powering Profits. Profits, Investments and Fuel Type Mixes in the Dutch Power Sector

International Nuclear Information System (INIS)

Wilde-Ramsing, J.; Steinweg, T.

2007-06-01

This report addresses the Dutch power sector, identifying the major corporate players in the market, types of fuel used to generate electricity, the profits being made, and investments in both renewable and non-renewable generation capacity. For the purposes of this report, the power sector is understood to encompass production (i.e. generation) and supply of electricity. Some discussion and figures on heat and gas, which are also essential energy services, are provided, but the focus is primarily on electricity. Section 2 of the report provides an overview of the Dutch power sector, breaking the market down into production and supply. Major players, markets shares, and recent trends and developments are given for each of these activities. Sections 3 - 7 go into detail on the five major corporate players active in the Dutch power sector: ENECO, Essent, Nuon, Electrabel, and E.ON Energie. For each company, information is provided on profits and earnings, the fuel mix used to generate and supply electricity, the CO2 emissions associated with these activities, installed capacity in the Netherlands, and recent investments in renewable and non-renewable generation capacity in the Netherlands. For the Dutch companies, ENECO, Essent and Nuon, additional information on the ownership structure of the company, shareholders and dividends paid and received is given. A section on RWE (Section 8) is also included in the study because, although RWE is not currently active in generating electricity in the Netherlands, RWE Energy does currently supply electricity generated by producers in the Netherlands. In addition, RWE Power is currently planning to invest significantly in power generation capacity in the Netherlands. The final section of the report compares the companies activities in the Netherlands and draws conclusions based on the companies' respective performance

Alternative profit rate shariah-compliant for islamic banking

Science.gov (United States)

Gazali, Nadhirah; Halim, Nurfadhlina Abdul; Ghazali, Puspa Liza

2017-09-01

Profit is the aims for Islamic banking and conventional banking. Determination of profit in Islamic banking in Malaysia depends on the profit rate, whereas profit rate is essentially from reference rate which is known as the base rate (BR). However, the determination of the components contained in the BR such as benchmark cost of funds and the statutory reserve requirement (SRR) is non-compliance with the Shariah because its directly proportional to the overnight policy rate (OPR). Therefore, an alternative formula for the profit rate are proposed which is known as the base profit rate (BPR). Construction of BPR formula is based on the principle that are more Shariah-compliant.

Stochastic-based resource expansion planning for a grid-connected microgrid using interval linear programming

International Nuclear Information System (INIS)

Shaban Boloukat, Mohammad Hadi; Akbari Foroud, Asghar

2016-01-01

This paper represents a stochastic approach for long-term optimal resource expansion planning of a grid-connected microgrid (MG) containing different technologies as intermittent renewable energy resources, energy storage systems and thermal resources. Maximizing profit and reliability, along with minimizing investment and operation costs, are major objectives which have been considered in this model. Also, the impacts of intermittency and uncertainty in renewable energy resources were investigated. The interval linear programming (ILP) was applied for modelling inherent stochastic nature of the renewable energy resources. ILP presents some superiority in modelling of uncertainties in MG planning. The problem was formulated as a mixed-integer linear programming. It has been demonstrated previously that the benders decomposition (BD) served as an effective tool for solving such problems. BD divides the original problem into a master (investment) problem and operation and reliability subproblems. In this paper a multiperiod MG planning is presented, considering life time, maximum penetration limit of each technology, interest rate, capital recovery factor and investment fund. Real-time energy exchange with the utility is covered, with a consideration of variable tariffs at different load blocks. The presented approach can help MG planners to adopt best decision under various uncertainty levels based on their budgetary policies. - Highlights: • Considering uncertain nature of the renewable resources with applying ILP. • Considering the effect of intermittency of renewable in MG planning. • Multiobjective MG planning problem which covers cost, profit and reliability. • Multiperiod approach for MG planning considering life time and MPL of technologies. • Presenting real-time energy exchange with the utility considering variable tariffs.

Comparative Corporate Governance of Non-Profit Organizations

DEFF Research Database (Denmark)

Thomsen, Steen

2014-01-01

Based on the impressive work of Hopt and von Hippel (2010), I review the comparative corporate governance of non-profit organizations and propose topics for future research. There is evidence of agency problems in non-profit as well as for-profit organizations, but the governance mechanisms...

Review. Supporting problem structuring with computer-based tools in participatory forest planning

Energy Technology Data Exchange (ETDEWEB)

Hujala, T.; Khadka, C.; Wolfslehner, B.; Vacik, H.

2013-09-01

Aim of study: This review presents the state-of-art of using computerized techniques for problem structuring (PS) in participatory forest planning. Frequency and modes of using different computerized tool types and their contribution for planning processes as well as critical observations are described, followed by recommendations on how to better integrate PS with the use of forest decision support systems. Area of study: The reviewed research cases are from Asia, Europe, North-America, Africa and Australia. Material and methods: Via Scopus search and screening of abstracts, 32 research articles from years 2002-2011 were selected for review. Explicit and implicit evidence of using computerized tools for PS was recorded and assessed with content-driven qualitative analysis. Main results: GIS and forest-specific simulation tools were the most prevalent software types whereas cognitive modelling software and spreadsheet and calculation tools were less frequently used, followed by multi-criteria and interactive tools. The typical use type was to provide outputs of simulation–optimization or spatial analysis to negotiation situations or to compile summaries or illustrations afterwards; using software during group negotiation to foster interaction was observed only in a few cases. Research highlights: Expertise in both decision support systems and group learning is needed to better integrate PS and computerized decision analysis. From the knowledge management perspective, it is recommended to consider how the results of PS —e.g. conceptual models— could be stored into a problem perception database, and how PS and decision making could be streamlined by retrievals from such systems. (Author)

STRATEGIC PLANNING AS A SUPPORTING TOOL TO DETERMINE MILITARY CAPABILITIES

Directory of Open Access Journals (Sweden)

DAVID VILLACIS PAZOS

2017-09-01

Full Text Available Planning by scenarios, also called prospective, is of great value in high turbulent and volatile environments, as is today, because it permits to visualize the future from a spectrum of possibilities. That visualization is strategic information that provides a competitive edge and facilitates the identification of possible threats in each scenario and in front of those threats determines the required capacities needed. Therefore, prospective planning is an indispensable tool for decision making and determining military capacities. The scenario spectrum could consider an infinite number; however, for a strategic analysis it is basic to visualize at least three options: an optimist, a pessimist, and a tendency. To determine the military capacities, it is a required minimum to consider the traditional and non-traditional threats, as well as “foreseeable” and “feasible” capacities. The present article provides a global vision of prospective planning and its relationship with determining military capacities.

PROFIT SENSITIVITY IN THE DECISION - MAKING PROCESS

Directory of Open Access Journals (Sweden)

Dimi Ofilean

2014-09-01

Full Text Available Projections on the profitability of an entity is a prerequisite impact assessment of implementing various management strategies. The literature did not include a model sensitivity analysis in terms of profit margin of safety modification and safety coefficient. This article aims to explicit solutions for identifying the factors that influence the sensitivity of profit, the proposed analytical models to change the margin of safety (physical and value and coefficient of safety. The model allows the determination of limits that can increase or decrease sales costs so that the company remains profitable, ie to be able to maintain an adequate level of profit. This analysis allows knowing the influence of each factor in the evolution of the profitability of the entity, allowing managers to adopt the right decisions based on the importance of the influence of the analysis results of the entity. To facilitate understanding of the proposed analytical model is presented a case study.

A tool for planning retinoblastoma services in sub-Saharan Africa.

Science.gov (United States)

Hampejsková, Lindsay; Bascaran, Covadonga; Zondervan, Marcia

2017-04-01

Cancer care remains inadequate in low-middle income countries (LMICs). Children with cancer have 80% chance of surviving in high-income countries compared to 20% in LMICs. Retinoblastoma (RB), an aggressive eye cancer of childhood and top childhood cancer in sub-Saharan Africa (SSA), has a low survival rate, due to a delay in diagnosis and abandonment of treatment. The purpose of this study is to provide a tool for planning human resources required to manage RB in SSA. Online tool was developed with 19 modifiable fields and 23 estimates. Routine data were used to populate modifiable fields: population, birthrate, infant mortality rate, and total fertility rate. Values were held constant: frequency, 1:17,000; familial cases, 8%; unilateral RB, 74%; extraocular disease, 70%; and survival postextraocular treatment, 10%. One thousand twenty-three RB incident and familial cases are estimated each year across Ethiopia, Ghana, Malawi, Nigeria, Tanzania, Uganda, Zambia, and Zimbabwe: 75 familial, 700 unilateral, 717 extraocular disease, and 645 palliative. Nigeria represents 431 cases and Zimbabwe 33 cases. Over the eight countries, a total of 41,558 patient visits are estimated each year consisting of unilateral enucleation, follow-up visits, intensive treatment, and familial screening, with a total of 2,802 prosthetic eyes being required each year. In the absence of data, estimates are essential for planning countrywide medical services. More attention is needed around planning for services from the Ministry level including emphasis on building multidisciplinary teams for diseases such as RB, including countrywide database and integrated clinical practice guidelines among all levels of care. © 2016 Wiley Periodicals, Inc.

MAP-IT: A Practical Tool for Planning Complex Behavior Modification Interventions.

Science.gov (United States)

Hansen, Sylvia; Kanning, Martina; Lauer, Romy; Steinacker, Jürgen M; Schlicht, Wolfgang

2017-09-01

Health research often aims to prevent noncommunicable diseases and to improve individual and public health by discovering intervention strategies that are effective in changing behavior and/or environments that are detrimental to one's health. Ideally, findings from original research support practitioners in planning and implementing effective interventions. Unfortunately, interventions often fail to overcome the translational block between science and practice. They often ignore theoretical knowledge, overlook empirical evidence, and underrate the impact of the environment. Accordingly, sustainable changes in individual behavior and/or the environment are difficult to achieve. Developing theory-driven and evidence-based interventions in the real world is a complex task. Existing implementation frameworks and theories often do not meet the needs of health practitioners. The purpose of this article is to synthesize existing frameworks and to provide a tool, the Matrix Assisting Practitioner's Intervention Planning Tool (MAP-IT), that links research to practice and helps practitioners to design multicomponent interventions. In this article, we use physical activity of older adults as an example to explain the rationale of MAP-IT. In MAP-IT, individual as well as environmental mechanisms are listed and behavior change techniques are linked to these mechanisms and to intervention components. MAP-IT is theory-driven and evidence-based. It is time-saving and helpful for practitioners when planning complex interventions.

The practical use of an interactive visualization and planning tool for intervention planning in particle accelerator environments with ionizing radiation

CERN Document Server

Fabry, Thomas; Vanherpe, Liesbeth; Braesch, Christian; Tabourot, Laurent; Feral, Bruno

2014-01-01

A core issue during the planning of a maintenance intervention in a facility with ionizing radiation is the minimization of the integrated equivalent dose contracted by the maintenance workers during the intervention. In this work, we explore the use of a technical-scientific software program facilitating the intervention planning in irradiated environments using sound mathematical concepts. We show how the software can be used in planning future operations using a case studies: the decommissioning of a beam dump for a linear 160 MeV H− accelerator. Interactive visualization of the facilities and radiation levels, as well as tools for interactive trajectory planning are explored, as well as automatic calculation of the expected integrated individual dose contracted during an intervention.

DETERMINANTS OF BANK PROFITABILITY: EVIDENCE FROM US

OpenAIRE

Cheng, Yinglin; Huang, Yating

2017-01-01

This paper examines the variables that affect bank profitability. We construct a sample of US banks from 2003 to 2015, and use return on assets (ROA) and return on equity (ROE) to measure bank profitability. We find that banks with higher profitability are the banks that have: (1) a higher deposits to total asset ratio, (2) a higher diversification ratio, and (3) higher operational efficiency. We also find that better-capitalized banks tend to be more profitable only when we use ROA as the me...

Migration check tool: automatic plan verification following treatment management systems upgrade and database migration.

Science.gov (United States)

Hadley, Scott W; White, Dale; Chen, Xiaoping; Moran, Jean M; Keranen, Wayne M

2013-11-04

Software upgrades of the treatment management system (TMS) sometimes require that all data be migrated from one version of the database to another. It is necessary to verify that the data are correctly migrated to assure patient safety. It is impossible to verify by hand the thousands of parameters that go into each patient's radiation therapy treatment plan. Repeating pretreatment QA is costly, time-consuming, and may be inadequate in detecting errors that are introduced during the migration. In this work we investigate the use of an automatic Plan Comparison Tool to verify that plan data have been correctly migrated to a new version of a TMS database from an older version. We developed software to query and compare treatment plans between different versions of the TMS. The same plan in the two TMS systems are translated into an XML schema. A plan comparison module takes the two XML schemas as input and reports any differences in parameters between the two versions of the same plan by applying a schema mapping. A console application is used to query the database to obtain a list of active or in-preparation plans to be tested. It then runs in batch mode to compare all the plans, and a report of success or failure of the comparison is saved for review. This software tool was used as part of software upgrade and database migration from Varian's Aria 8.9 to Aria 11 TMS. Parameters were compared for 358 treatment plans in 89 minutes. This direct comparison of all plan parameters in the migrated TMS against the previous TMS surpasses current QA methods that relied on repeating pretreatment QA measurements or labor-intensive and fallible hand comparisons.

Developing a Graphical User Interface for the ALSS Crop Planning Tool

Science.gov (United States)

Koehlert, Erik

1997-01-01

The goal of my project was to create a graphical user interface for a prototype crop scheduler. The crop scheduler was developed by Dr. Jorge Leon and Laura Whitaker for the ALSS (Advanced Life Support System) program. The addition of a system-independent graphical user interface to the crop planning tool will make the application more accessible to a wider range of users and enhance its value as an analysis, design, and planning tool. My presentation will demonstrate the form and functionality of this interface. This graphical user interface allows users to edit system parameters stored in the file system. Data on the interaction of the crew, crops, and waste processing system with the available system resources is organized and labeled. Program output, which is stored in the file system, is also presented to the user in performance-time plots and organized charts. The menu system is designed to guide the user through analysis and decision making tasks, providing some help if necessary. The Java programming language was used to develop this interface in hopes of providing portability and remote operation.

Profitability expertise of rural methanization projects

International Nuclear Information System (INIS)

2010-02-01

The main objectives of this study were to analyze the profitability of projects of methanization, and to identify factors which curb or favour their profitability. It is based on a detailed analysis of the investment and of the profitability of 50 sites of different sizes and at different stages of progress (from the feasibility study to few months of operation), and also of experiences in three neighbour countries (Germany, Switzerland and Belgium). First, the study highlights the importance of investment costs in the biogas production global cost, notably with respect to current German prices. Then, it comments the impact of subsidies on facility profitability. It proposes ways to improve public support to the different energetic vectors produced from biogas: electricity, biomethane, and heat

Mind the Gap - Building Profitable Community Based Businesses on the Internet

OpenAIRE

Krieger,Bernhard; Müller,Philipp

2001-01-01

Building Internet communities will become a strategic tool both as a stand-alone model and as a supplement to sustain competitive advantage for "normal" businesses. Community based business models aim to profit from the value, which is created when Internet communities solve problems of collective action, by controlling access, aggregating data, or realizing side-payments. The current literature on community based business models refers to rational choices by individuals to explain why member...

Analysis of optoelectronic strategic planning in Taiwan by artificial intelligence portfolio tool

Science.gov (United States)

Chang, Rang-Seng

1992-05-01

Taiwan ROC has achieved significant advances in the optoelectronic industry with some Taiwan products ranked high in the world market and technology. Six segmentations of optoelectronic were planned. Each one was divided into several strategic items, design artificial intelligent portfolio tool (AIPT) to analyze the optoelectronic strategic planning in Taiwan. The portfolio is designed to provoke strategic thinking intelligently. This computer- generated strategy should be selected and modified by the individual. Some strategies for the development of the Taiwan optoelectronic industry also are discussed in this paper.

Financialization and financial profit

Directory of Open Access Journals (Sweden)

Arturo Guillén

2014-09-01

Full Text Available This article starts from the critical review of the concept of financial capital. I consider it is necessary not to confuse this category with of financialization, which has acquired a certificate of naturalization from the rise of neoliberalism. Although financial monopoly-financial capital is the hegemonic segment of the bourgeoisie in the major capitalist countries, their dominance does not imply, a fortiori, financialization of economic activity, since it depends of the conditions of the process reproduction of capital. The emergence of joint stock companies modified the formation of the average rate of profit. The "promoter profit" becomes one of the main forms of income of monopoly-financial capital. It is postulated that financial profit is a kind of "extraordinary surplus-value" which is appropriated by monopoly-financial capital by means of the monopolistic control it exerts on the issue and circulation of fictitious capital.

Provider Tools for Advance Care Planning and Goals of Care Discussions: A Systematic Review.

Science.gov (United States)

Myers, Jeff; Cosby, Roxanne; Gzik, Danusia; Harle, Ingrid; Harrold, Deb; Incardona, Nadia; Walton, Tara

2018-01-01

Advance care planning and goals of care discussions involve the exploration of what is most important to a person, including their values and beliefs in preparation for health-care decision-making. Advance care planning conversations focus on planning for future health care, ensuring that an incapable person's wishes are known and can guide the person's substitute decision maker for future decision-making. Goals of care discussions focus on preparing for current decision-making by ensuring the person's goals guide this process. To provide evidence regarding tools and/or practices available for use by health-care providers to effectively facilitate advance care planning conversations and/or goals of care discussions. A systematic review was conducted focusing on guidelines, randomized trials, comparative studies, and noncomparative studies. Databases searched included MEDLINE, EMBASE, and the proceedings of the International Advance Care Planning Conference and the American Society of Clinical Oncology Palliative Care Symposium. Although several studies report positive findings, there is a lack of consistent patient outcome evidence to support any one clinical tool for use in advance care planning or goals of care discussions. Effective advance care planning conversations at both the population and the individual level require provider education and communication skill development, standardized and accessible documentation, quality improvement initiatives, and system-wide coordination to impact the population level. There is a need for research focused on goals of care discussions, to clarify the purpose and expected outcomes of these discussions, and to clearly differentiate goals of care from advance care planning.

The treasury analysis based on the financial rates, a method of assessing the profitability and efficiency of the economic agents

Directory of Open Access Journals (Sweden)

Eugeniu ŢURLEA

2011-06-01

Full Text Available The main objective of each firm is to achieve an increased profitability, by determining the quantity of the profit. This indicator is not sufficient to assess the degree of efficiency, profitability or business profitability. It becomes useful, therefore, through the determination of the financial rates, as these companies provide information about the direction towards the business moves. The financial rates are tools through which firms can make a series of tests and may also determine which strategies to pursue in order to achieve certain objectives. Based on these considerations, the purpose of this study is to determine a number of financial rates specific to the company treasury, having as a reference point the cash flow statements, and to perform an analysis on the obtained results.

ADEPT - an innovative tool to reduce worker exposure using virtual job planning

Energy Technology Data Exchange (ETDEWEB)

Verzilov, Y.; Husain, A. [Kinectrics Inc., Toronto, Ontario (Canada); Trifanov, A. [SoftBeam Ltd., Montreal, Quebec (Canada)

2011-07-01

Advanced Dose Exposure Planning Tool (ADEPT) is Kinectrics' innovative solution for assisting nuclear station staff to effectively minimize worker dose during inspection and maintenance activities. ADEPT is a PC-based software that provides 3D virtual reality job simulations for radioactive environments around the CANDU reactor components, namely, the horizontal feeder cabinet, the vertical feeder cabinet and the reactor face. ADEPT allows users to walk through a virtual job plan and receive a live radiation dose estimate for the planned work. A worker dose estimation is based on a predetermined radiation field around reactor components and a user-defined job description. Radiation fields are based on the Outage Activity Transport Monitoring (OATM) data. (author)

ADEPT - an innovative tool to reduce worker exposure using virtual job planning

International Nuclear Information System (INIS)

Verzilov, Y.; Husain, A.; Trifanov, A.

2011-01-01

Advanced Dose Exposure Planning Tool (ADEPT) is Kinectrics' innovative solution for assisting nuclear station staff to effectively minimize worker dose during inspection and maintenance activities. ADEPT is a PC-based software that provides 3D virtual reality job simulations for radioactive environments around the CANDU reactor components, namely, the horizontal feeder cabinet, the vertical feeder cabinet and the reactor face. ADEPT allows users to walk through a virtual job plan and receive a live radiation dose estimate for the planned work. A worker dose estimation is based on a predetermined radiation field around reactor components and a user-defined job description. Radiation fields are based on the Outage Activity Transport Monitoring (OATM) data. (author)

FURNIZORII SI CLIENTII-SURSE DE PROFIT ALE COMPANIILOR DE COMERT

Directory of Open Access Journals (Sweden)

Georgiana Lavinia Tănăsoiu

2011-01-01

Full Text Available Customer is a relevant item to evaluate products, because it is an expression of effectivedemand, which manifests at a time on the market. Source of company profits are customersand not products and services. They are a true capital for company and can be reunited inthe economic circle-firms and institutions and the circle of individuals which companyoffers its products and services. Managing suppliers is more than just meeting obligationsof making available provide the required inventory supply master plan (acquisition ofmaterials, parts, components and articles.

Using a Strategic Planning Tool as a Framework for Case Analysis

Science.gov (United States)

Lai, Christine A.; Rivera, Julio C., Jr.

2006-01-01

In this article, the authors describe how they use a strategic planning tool known as SWOT as a framework for case analysis, using it to analyze the strengths, weaknesses, opportunities, and threats of a public works project intended to enhance regional economic development in Tempe, Arizona. Students consider the project in light of a variety of…

Employing mobile media technologies as a participatory planning tool in the suburban housing estate

DEFF Research Database (Denmark)

Andersson, Lasse; Knudsen, Anne-Marie Sanvig

2013-01-01

an on-going process, informed by mobile citizen generated information loops (open-source), the aim was to move beyond the master plan as a detached expert-driven product and towards an instant master planning process. In order to explore this iterative take on the planning process the research team...... and consulting firm employed mobile media technologies as a tool for creating new forms of citizen engagement. Based on the lessons learned from the research and development project we conclude by looking at what mobile media technologies afforded this planning process and what these experiences might add...

AngelStow: A Commercial Optimization-Based Decision Support Tool for Stowage Planning

DEFF Research Database (Denmark)

Delgado-Ortegon, Alberto; Jensen, Rune Møller; Guilbert, Nicolas

save port fees, optimize use of vessel capacity, and reduce bunker consumption. Stowage Coordinators (SCs) produce these plans manually with the help of graphical tools, but high-quality SPs are hard to generate with the limited support they provide. In this abstract, we introduce AngelStow which...... is a commercial optimization-based decision support tool for stowing container vessels developed in collaboration between Ange Optimization and The IT University of Copenhagen. The tool assists SCs in the process of generating SPs interactively, focusing on satisfying and optimizing constraints and objectives...... that are tedious to deal with for humans, while letting the SCs use their expertise to deal with hard combinatorial objectives and corner cases....

Hydro-Quebec is profitable

International Nuclear Information System (INIS)

Poirier, M.

1997-01-01

The pros and cons of the potential privatisation of Hydro-Quebec were discussed. A brief review of charges of less than competent management, low profitability and the corporation's recent administrative restructuring was presented. The general thrust of the argument was that Hydro-Quebec plays a crucial role in the economic development of Quebec, it can be made to be more profitable and that for the good of Quebec it should continue as a public corporation under the control of the provincial government

Fractal profit landscape of the stock market.

Science.gov (United States)

Grönlund, Andreas; Yi, Il Gu; Kim, Beom Jun

2012-01-01

We investigate the structure of the profit landscape obtained from the most basic, fluctuation based, trading strategy applied for the daily stock price data. The strategy is parameterized by only two variables, p and q Stocks are sold and bought if the log return is bigger than p and less than -q, respectively. Repetition of this simple strategy for a long time gives the profit defined in the underlying two-dimensional parameter space of p and q. It is revealed that the local maxima in the profit landscape are spread in the form of a fractal structure. The fractal structure implies that successful strategies are not localized to any region of the profit landscape and are neither spaced evenly throughout the profit landscape, which makes the optimization notoriously hard and hypersensitive for partial or limited information. The concrete implication of this property is demonstrated by showing that optimization of one stock for future values or other stocks renders worse profit than a strategy that ignores fluctuations, i.e., a long-term buy-and-hold strategy.

A Portfolio Analysis Tool for Measuring NASAs Aeronautics Research Progress toward Planned Strategic Outcomes

Science.gov (United States)

Tahmasebi, Farhad; Pearce, Robert

2016-01-01

Description of a tool for portfolio analysis of NASA's Aeronautics research progress toward planned community strategic Outcomes is presented. The strategic planning process for determining the community Outcomes is also briefly described. Stakeholder buy-in, partnership performance, progress of supporting Technical Challenges, and enablement forecast are used as the criteria for evaluating progress toward Outcomes. A few illustrative examples are also presented.

A NEW TOOL FOR OFFICIAL CONTROL PLANNING AND MANAGEMENT OF AN AUDIT PROGRAM

Directory of Open Access Journals (Sweden)

G. Vestrini

2013-02-01

Full Text Available The new EU regulation on feed and food confirm audit like the most important tool for valuating GMP and HACCP procedures on food premises. Authors describe planning and results of 2007 audit activities.

Non-Profit/Higher Education Project Management Series: The Project Plan

Science.gov (United States)

Burgher, Karl E.; Snyder, Michael

2012-01-01

This is the second installment of the AACRAO management series focusing on project management in the academy. In this article, the authors focus on white papers (often called charters, briefs, or fact sheets) and their partner, the work plan. The work plan is a detailed document that defines each aspect of a project. It is often preceded by a…

The Aggregate Planning For Trucking Operation in Cikarang Dry Port

Directory of Open Access Journals (Sweden)

Dwi Puspita Sari Utami

2015-06-01

Full Text Available Abstract. Cikarang Dry Port currently is the only dry port in Indonesia. This Dry Port has a role to connect or extend the Sea Port to the industrial areas located far from Sea Port. Thus, it creates a value added and also reduce costs. One of the operations done in Cikarang Dry Port is trucking operation. This research aims to examine the planning of 2014 trucking activity in Cikarang Dry Port to determine the right number of the truck that will be best occupied to manage all demands. The analysis begins with demand forecasting by using a moving average method of 12 months or one year period in 2013 which will be used as main information to develop the plans. There are three plans developed in this research. Based on the three plans, Plan A with minimum trucking plan with subcontracting is the most profitable which gives the highest profitability of Rp. 374,984,625. Recommendation for this research is using the current minimum number of 39 trucks rent with additional subcontracting when the demand is exceeding the capacity, thus, Cikarang Dry Port can occupy all demands and gain more profits. Keywords: Aggregate Planning; Scheduling; Trucking Operation; Moving Average; Cikarang Dry Port

The Aggregate Planning For Trucking Operation in Cikarang Dry Port

Directory of Open Access Journals (Sweden)

Dwi Puspita Sari Utami

2015-07-01

Full Text Available Abstract. Cikarang Dry Port currently is the only dry port in Indonesia. This Dry Port has a role to connect or extend the Sea Port to the industrial areas located far from Sea Port. Thus, it creates a value added and also reduce costs. One of the operations done in Cikarang Dry Port is trucking operation. This research aims to examine the planning of 2014 trucking activity in Cikarang Dry Port to determine the right number of the truck that will be best occupied to manage all demands. The analysis begins with demand forecasting by using a moving average method of 12 months or one year period in 2013 which will be used as main information to develop the plans. There are three plans developed in this research. Based on the three plans, Plan A with minimum trucking plan with subcontracting is the most profitable which gives the highest profitability of Rp. 374,984,625. Recommendation for this research is using the current minimum number of 39 trucks rent with additional subcontracting when the demand is exceeding the capacity, thus, Cikarang Dry Port can occupy all demands and gain more profits.Keywords: Aggregate Planning; Scheduling; Trucking Operation; Moving Average; Cikarang Dry Port

The practical use of an interactive visualization and planning tool for intervention planning in particle accelerator environments with ionizing radiation

Energy Technology Data Exchange (ETDEWEB)

Fabry, Thomas, E-mail: thomas.fabry@cern.ch [European Organization for Nuclear Research, CERN, CH-1211 Genève 23 (Switzerland); Blaha, Jan; Vanherpe, Liesbeth [European Organization for Nuclear Research, CERN, CH-1211 Genève 23 (Switzerland); Braesch, Christian; Tabourot, Laurent [SYMME, Université de Savoie, Polytech Annecy-Chambéry, 5 Chemin de Bellevue, 74944 Annecy le Vieux (France); Feral, Bruno [European Organization for Nuclear Research, CERN, CH-1211 Genève 23 (Switzerland)

2014-04-11

A core issue during the planning of a maintenance intervention in a facility with ionizing radiation is the minimization of the integrated equivalent dose contracted by the maintenance workers during the intervention. In this work, we explore the use of a technical-scientific software program facilitating the intervention planning in irradiated environments using sound mathematical concepts. We show how the software can be used in planning future operations using a case studies: the decommissioning of a beam dump for a linear 160 MeV H{sup −} accelerator. Interactive visualization of the facilities and radiation levels, as well as tools for interactive trajectory planning are explored, as well as automatic calculation of the expected integrated individual dose contracted during an intervention.

The practical use of an interactive visualization and planning tool for intervention planning in particle accelerator environments with ionizing radiation

International Nuclear Information System (INIS)

Fabry, Thomas; Blaha, Jan; Vanherpe, Liesbeth; Braesch, Christian; Tabourot, Laurent; Feral, Bruno

2014-01-01

A core issue during the planning of a maintenance intervention in a facility with ionizing radiation is the minimization of the integrated equivalent dose contracted by the maintenance workers during the intervention. In this work, we explore the use of a technical-scientific software program facilitating the intervention planning in irradiated environments using sound mathematical concepts. We show how the software can be used in planning future operations using a case studies: the decommissioning of a beam dump for a linear 160 MeV H − accelerator. Interactive visualization of the facilities and radiation levels, as well as tools for interactive trajectory planning are explored, as well as automatic calculation of the expected integrated individual dose contracted during an intervention

International Assistance for Low-Emission Development Planning: Coordinated Low Emissions Assistance Network (CLEAN) Inventory of Activities and Tools--Preliminary Trends

Energy Technology Data Exchange (ETDEWEB)

Cox, S.; Benioff, R.

2011-05-01

The Coordinated Low Emissions Assistance Network (CLEAN) is a voluntary network of international practitioners supporting low-emission planning in developing countries. The network seeks to improve quality of support through sharing project information, tools, best practices and lessons, and by fostering harmonized assistance. CLEAN has developed an inventory to track and analyze international technical support and tools for low-carbon planning activities in developing countries. This paper presents a preliminary analysis of the inventory to help identify trends in assistance activities and tools available to support developing countries with low-emission planning.

Review. Supporting problem structuring with computer-based tools in participatory forest planning

Directory of Open Access Journals (Sweden)

T. Hujala

2013-07-01

Full Text Available Aim of study: This review presents the state-of-art of using computerized techniques for problem structuring (PS in participatory forest planning. Frequency and modes of using different computerized tool types and their contribution for planning processes as well as critical observations are described, followed by recommendations on how to better integrate PS with the use of forest decision support systems.Area of study: The reviewed research cases are from Asia, Europe, North-America, Africa and Australia.Materials and methods: Via Scopus search and screening of abstracts, 32 research articles from years 2002–2011 were selected for review. Explicit and implicit evidence of using computerized tools for PS was recorded and assessed with content-driven qualitative analysis.Main results: GIS and forest-specific simulation tools were the most prevalent software types whereas cognitive modelling software and spreadsheet and calculation tools were less frequently used, followed by multi-criteria and interactive tools. The typical use type was to provide outputs of simulation–optimization or spatial analysis to negotiation situations or to compile summaries or illustrations afterwards; using software during group negotiation to foster interaction was observed only in a few cases.Research highlights: Expertise in both decision support systems and group learning is needed to better integrate PS and computerized decision analysis. From the knowledge management perspective, it is recommended to consider how the results of PS – e.g. conceptual models – could be stored into a problem perception database, and how PS and decision making could be streamlined by retrievals from such systems.Keywords: facilitated modeling; group negotiation; knowledge management; natural resource management; PSM; soft OR; stakeholders.

Price and Profit Optimization for Financial Services

Directory of Open Access Journals (Sweden)

Catalina Bolancé

2018-02-01

Full Text Available Prospective customers of financial and insurance products can be targeted based on the profit the provider expects to earn from them. We present a model for individual expected profit and two alternatives for calculating optimal personalized prices that maximize the expected profit. For one of these alternatives, we obtain a closed-form expression for the price offered to each prospective customer; for the other, we need to use a numerical approximation. In both approaches, the profits generated by prospective customers are not immediately observed, given that the products sold by these companies have a risk component. We assume that willingness to pay is heterogeneous and apply our methodology using real data from a European insurance company. Our study indicates that a substantial boost in profits can be expected when applying the simplest optimal pricing method proposed.

Digital marketing plan for a non-profit organization. Case: Nordic ASEAN Business Forum Ry

OpenAIRE

Ngo, Chi

2017-01-01

The Internet is changing people’s lives as well as the way organizations operate. In fact, digitalization and digital marketing are considered essential in organization’s operations. In this context, the capability to facilitate and master digital marketing becomes a key asset of an organization to stay competitive. This project-based thesis was commissioned by Nordic ASEAN Business Forum (NABF), a non-profit organization based in Helsinki, Finland. The need for the thesis comes from the ...

WP3 Prototype development for operational planning tool

Energy Technology Data Exchange (ETDEWEB)

Kristoffersen, T.; Meibom, P. (Technical Univ. of Denmark. Risoe DTU (Denmark)); Apfelbeck, J.; Barth, R.; Brand, H. (IER, Univ. of Stuttgart (Germany))

2008-04-15

This report documents the model development carried out in work package 3 in the SUPWIND project. It was decided to focus on the estimation of the need for reserve power, and on the reservation of reserve power by TSOs. Reserve power is needed to cover deviations from the day-ahead forecasts of electricity load and wind power production, and to cover forced outages of power plants and transmission lines. Work has been carried out to include load uncertainty and forced outages in the two main components of the Wilmar Planning tool namely the Scenario Tree Tool and the Joint Market Model. This work is documented in chapter 1 and 2. The inclusion of load uncertainty and forced outages in the Scenario Tree Tool enables calculation of the demand for reserve power depending on the forecast horizon. The algorithm is given in Section 3.1. The design of a modified version of the Joint Market Model enabling estimation of the optimal amount of reserve power to reserve day-ahead before the actual operation hour is documented in Section 3.2. With regard to the evaluation of a power system, its ability to cope with extreme events is crucial to be investigated. Chapter 4 gives a definition of such extreme events. Further, the methodology to identify extreme events on the basis of the existing tools is described. Within the SUPWIND consortium there has been an interest in using the Joint Market Model to model smaller parts of a power system but with more detailed representation of the transmission and distribution grid. Chapter 5 documents this work. (author)

Strategic Planning And Performance Of Commercial Banks In Nigeria

Directory of Open Access Journals (Sweden)

Hope Ngozi Nzewi

2015-05-01

Full Text Available Abstract This study explored the relationship between strategic planning and performance of commercial banks in Nigeria. Specifically it determined the nature of relationship that existed between total assets and profit after tax of the selected banks. Exploratory research design was employed.Secondary data were sourced from the Nigerian Exchange Fact Book 2011 to 2013. Linear regression and Pearson bivariate correlation analytical techniques were used. Findings revealed that there is a weak positive relationship between the total assets and profit after tax of the selected commercial banks. The policy implication is that any meaningful profitability of the commercial banks in Nigeria must ensure proper institution and comprehensive execution of the strategic planning processes by the various managers of the selected commercial banks.

Higher profits, lower bills : a new electricity strategy for Hydro-Quebec

International Nuclear Information System (INIS)

2010-01-01

Quebec is the fourth largest producer of hydro-electricity in the world, and has among the lowest electricity rates in North America. In 2008, 89 percent of the electricity produced by Hydro-Quebec was sold in the province, and the remainder was exported. In 2009, the electric utility released its strategic plan for 2009 to 2013. Hydro-Quebec's net profits are forecast to decline by 24 percent by 2013 and electricity rates are forecast to rise by 8.5 percent. Since Hydro-Quebec has already developed all of the province's low-cost hydroelectric resources, it can no longer increase profits and lower rates by building new hydropower production stations. In order to continue to prosper, the utility will invest in energy efficiency and better coordination of its power system with Ontario's. Increased electricity exports from Hydro-Quebec will help both Ontario and the United States reduce their greenhouse gas emissions by displacing fossil power generation. 25 refs., 2 tabs., 3 figs.

Aggresive tax planning, beps and Litigation

Directory of Open Access Journals (Sweden)

José María LAGO MONTERO

2016-03-01

Full Text Available These article thinks about aggressive tax planning and the OECD plan BEPS to fight it, Base Erosion and Profit Shifting. It is also analysed the litigation that the simultaneus application general and specific antiabuse clauses would induced in the struggle againstfiscal avoid/evasion strategies.

Identifying Professional Development Needs in Mathematics: A Planning Tool for Grades 3-7. Second Edition

Science.gov (United States)

Taylor, Mary Jo; Dimino, Joseph A.; Gellar, Leanne Ketterlin; Koontz, Trish

2010-01-01

This document offers a planning tool for grades 3-7 that can be used by regional comprehensive centers, other technical assistance centers, and state departments of education to plan professional development for teachers. It is based on the "National Mathematics Advisory Panel Report" which was published in 2008. The panel synthesized its final…

Artificial intelligence for the EChO long-term mission planning tool

Science.gov (United States)

García-Piquer, Álvaro; Ribas, Ignasi; Colomé, Josep

2014-08-01

The Exoplanet Characterisation Observatory (EChO) was an ESA mission candidate competing for a launch opportunity within the M3 call. Its main aim was to carry out research on the physics and chemistry of atmospheres of transiting planets. This requires the observation of two types of events: primary and secondary eclipses. The events of each exoplanet have to be observed several times in order to obtain measurements with adequate Signal-to-Noise Ratio. Furthermore, several criteria must be considered to perform an observation, among which we can highlight the exoplanet visibility, its event duration, and the avoidance of overlapping with other tasks. It is important to emphasize that, since the communications for transferring data from ground stations to the spacecraft are restricted, it is necessary to compute a long-term plan of observations in order to provide autonomy to the observatory. Thus, a suitable mission plan will increase the efficiency of telescope operation, and this will result in a raise of the scientific return and a reduction of operational costs. Obtaining a long-term mission plan becomes unaffordable for human planners due to the complexity of computing the large amount of possible combinations for finding a near-optimal solution. In this contribution we present a long-term mission planning tool based on Genetic Algorithms, which are focused on solving optimization problems such as the planning of several tasks. Specifically, the proposed tool finds a solution that highly optimizes the objectives defined, which are based on the maximization of the time spent on scientific observations and the scientific return (e.g., the coverage of the mission survey). The results obtained on the large experimental set up support that the proposed scheduler technology is robust and can function in a variety of scenarios, offering a competitive performance which does not depend on the collection of objects to be observed. Finally, it is noteworthy that the

Study notes separability of oil company profitability, efficiency

International Nuclear Information System (INIS)

Thompson, R.G.

1993-01-01

In recent years, the large publicly traded oil companies have been restructuring and downsizing to improve efficiency. Newly developed decision theory forces one to question the widely held singular focus on efficiency because improving efficiency will not necessarily improve profits. This is especially likely in the oil industry, where price volatility is the norm. Because its products are so basic, its price volatility typically ripples widely throughout the economy. In light of this, efficiency and profitability in the oil industry require separate treatment. More specifically, the efficient are not necessarily the most profitable; conversely, the most profitable are not necessarily the most efficient. Such a decoupling of efficiency and profitability requires a totally new look at business strategy. In the face of highly variable prices, firms can no longer depend on the long-accepted duality norm between profits and efficiency

Meet the New For-Profit: The Low-Profit

Science.gov (United States)

Blumenstyk, Goldie

2012-01-01

"Doing well by doing good" is the business mantra of the for-profit-college industry. But one does not have to look far to find people who question the slogan's sincerity or the very legitimacy of that model. And that was even before reports of some companies' abusive student-recruiting practices and questionable educational standards fed a public…

SU-E-T-595: Design of a Graphical User Interface for An In-House Monte Carlo Based Treatment Planning System: Planning and Contouring Tools

International Nuclear Information System (INIS)

EMAM, M; Eldib, A; Lin, M; Li, J; Chibani, O; Ma, C

2014-01-01

Purpose: An in-house Monte Carlo based treatment planning system (MC TPS) has been developed for modulated electron radiation therapy (MERT). Our preliminary MERT planning experience called for a more user friendly graphical user interface. The current work aimed to design graphical windows and tools to facilitate the contouring and planning process. Methods: Our In-house GUI MC TPS is built on a set of EGS4 user codes namely MCPLAN and MCBEAM in addition to an in-house optimization code, which was named as MCOPTIM. Patient virtual phantom is constructed using the tomographic images in DICOM format exported from clinical treatment planning systems (TPS). Treatment target volumes and critical structures were usually contoured on clinical TPS and then sent as a structure set file. In our GUI program we developed a visualization tool to allow the planner to visualize the DICOM images and delineate the various structures. We implemented an option in our code for automatic contouring of the patient body and lungs. We also created an interface window displaying a three dimensional representation of the target and also showing a graphical representation of the treatment beams. Results: The new GUI features helped streamline the planning process. The implemented contouring option eliminated the need for performing this step on clinical TPS. The auto detection option for contouring the outer patient body and lungs was tested on patient CTs and it was shown to be accurate as compared to that of clinical TPS. The three dimensional representation of the target and the beams allows better selection of the gantry, collimator and couch angles. Conclusion: An in-house GUI program has been developed for more efficient MERT planning. The application of aiding tools implemented in the program is time saving and gives better control of the planning process

Decomposing dynamic profit inefficiency of Belgian dairy farms

NARCIS (Netherlands)

Ang, Frederic; Lansink, Alfons Oude

2018-01-01

This paper introduces a nonparametric framework for analysing dynamic profit inefficiency and applies this to a sample of Belgian, specialised dairy farms from 1996 to 2008. Profit inefficiency is decomposed into technical and allocative inefficiency. The paper also decomposes profit inefficiency

Identifying and Studying the Factors Effective on Greenhouses Profitability in the Varamin Plain

Directory of Open Access Journals (Sweden)

Narges Rajabi Tehrani

2017-01-01

Full Text Available The purpose of this research was economic evaluation of green houses and the factors that affect their profitability in the Varamin plain. The type of this research is descriptive-correlation research that was conducted by using a survey method. The statistical population of the research consisted of the beneficiary farmers of established and cultivated green houses in the Varamin plain. The sample size was 108 farmers. The sampling method was simple random sampling method. The main tool of this research study is a questionnaire that whose validity was verified by using a panel of experts and professors in the field of agriculture. The reliability of the questionnaire was assessed through a pre-test for which the Cronbach alpha was between 0.78 and 0.85 which is considered to be acceptable. The results of this research study show that the mean of the profitability index of cost benefit  was 2.286 and thus there is a significant positive correlation between agricultural experience, the level of famer education, agricultural income, the total area of the green house, technical knowledge, using of information resources with the cost benefit  profitability index. The results of regression analysis also indicated that the five variables of agricultural experience, agricultural income, the total area of the green house, technical knowledge, using of information resources well explain for 51.5 % of the changes in the cost benefit profitability index of the green houses located in the Varamin plain. Finally, it is recommended to improve the cost benefit profitability index by actions such as increasing the level of technical knowledge and farmers' access to and use of information resources.

Profit sharing for increased training investments

NARCIS (Netherlands)

Gielen, A. C.

2011-01-01

This article investigates whether paying a profit-related wage stimulates training investments. The results point to increased worker effort and wage flexibility as two channels through which profit sharing enhances investments in training. While both effects are found for young workers, for older

Development of the good food planning tool: A food system approach to food security in indigenous Australian remote communities.

Science.gov (United States)

Brimblecombe, Julie; van den Boogaard, Christel; Wood, Beverley; Liberato, Selma C; Brown, Jacqui; Barnes, Adam; Rogers, Alison; Coveney, John; Ritchie, Jan; Bailie, Ross

2015-07-01

Few frameworks exist to assist food system planning, especially for Indigenous Australian remote communities. We developed a Good Food Planning Tool to support stakeholders to collectively plan and take action for local food system improvement. Development occurred over a four-year period through an evolving four phase participatory process that included literature review, several meetings with representatives of various organisations and communities and application of the Tool with multi-sector groups in each of four Indigenous Australian remote communities. A diverse range of 148 stakeholders, 78 of whom were Indigenous, had input to its development. Five food system domains: (i) Leadership and partnerships; (ii) Traditional food and local food production; (iii) Food businesses; (iv) Buildings, public places and transport; (v) Community and services and 28 activity areas form the framework of the Tool. The Good Food Planning Tool provides a useful framework to facilitate collective appraisal of the food system and to identify opportunities for food system improvement in Indigenous Australian remote communities, with potential for adaptation for wider application. Copyright © 2015 Elsevier Ltd. All rights reserved.

Budget model can aid group practice planning.

Science.gov (United States)

Bender, A D

1991-12-01

A medical practice can enhance its planning by developing a budgetary model to test effects of planning assumptions on its profitability and cash requirements. A model focusing on patient visits, payment mix, patient mix, and fee and payment schedules can help assess effects of proposed decisions. A planning model is not a substitute for planning but should complement a plan that includes mission, goals, values, strategic issues, and different outcomes.

DECISION SUPPORT TOOL FOR RETAIL SHELF SPACE OPTIMIZATION

OpenAIRE

B. RAMASESHAN; N. R. ACHUTHAN; R. COLLINSON

2008-01-01

Efficient allocation of shelf space and product assortment can significantly improve a retailer's profitability. This paper addresses the problem from the perspective of an independent franchise retailer. A Category Management Decision Support Tool (CMDST) is proposed that efficiently generates optimal shelf space allocations and product assortments by using the existing scarce resources, resulting in increased profitability. CMDST utilizes two practical integrated category management models ...

Opportunites for Integrated Landscape Planning – the Broker, the Arena, the Tool

Directory of Open Access Journals (Sweden)

Julia Carlsson

2017-12-01

Full Text Available As an integrated social and ecological system, the forest landscape includes multiple values. The need for a landscape pproach in land use planning is being increasingly advocated in research, policy and practice. This paper explores how institutional conditions in the forest policy and management sector can be developed to meet demands for a multifunctional landscape perspective. Departing from obstacles recognised in collaborative planning literature, we build an analytical framework which is operationalised in a Swedish context at municipal level. Our case illustrating this is Vilhelmina Model Forest, where actual barriers and opportunities for a multiple-value landscape approach are identified through 32 semi-structured interviews displaying stakeholders’ views on forest values,ownership rights and willingness to consider multiple values, forest policy and management premises, and collaboration. As an opportunity to overcome the barriers, we suggest and discuss three key components by which an integrated landscape planning approach could be realized in forest management planning: the need for a landscape coordinator (broker, the need for a collaborative forum (arena, and the development of the existing forest management plan into an advanced multifunctional landscape plan (tool.

DataProfit

DEFF Research Database (Denmark)

Ritter, Thomas; Lund Pedersen, Carsten; Eibe Sørensen, Hans

sammen for at udnytte mulighederne for datadreven profitabel vækst. Denne guide giver en anvendelsesorienteret gennemgang af de ni kompetencer i vores kort, som vi kalder for DataProfit. I guiden beskrives hver kompetence – og du inviteres til at analysere din virksomhed. Til sidst sætter vi hele...

Fleet Planning Decision-Making: Two-Stage Optimization with Slot Purchase

Directory of Open Access Journals (Sweden)

Lay Eng Teoh

2016-01-01

Full Text Available Essentially, strategic fleet planning is vital for airlines to yield a higher profit margin while providing a desired service frequency to meet stochastic demand. In contrast to most studies that did not consider slot purchase which would affect the service frequency determination of airlines, this paper proposes a novel approach to solve the fleet planning problem subject to various operational constraints. A two-stage fleet planning model is formulated in which the first stage selects the individual operating route that requires slot purchase for network expansions while the second stage, in the form of probabilistic dynamic programming model, determines the quantity and type of aircraft (with the corresponding service frequency to meet the demand profitably. By analyzing an illustrative case study (with 38 international routes, the results show that the incorporation of slot purchase in fleet planning is beneficial to airlines in achieving economic and social sustainability. The developed model is practically viable for airlines not only to provide a better service quality (via a higher service frequency to meet more demand but also to obtain a higher revenue and profit margin, by making an optimal slot purchase and fleet planning decision throughout the long-term planning horizon.

Strategic Audit and Marketing Plan

Science.gov (United States)

Wright, Lianna S.

2013-01-01

The purpose of this audit was to revise the marketing plan for ADSum Professional Development School and give the owner a long-term vision of the school to operate competitively in the crowded field of for-profit schools. It is fairly simple to create a strategic plan but harder to implement and execute. Execution requires weeks and months of…

A Tool for Optimizing Observation Planning for Faint Moving Objects

Science.gov (United States)

Arredondo, Anicia; Bosh, Amanda S.; Levine, Stephen

2016-10-01

Observations of small solar system bodies such as trans-Neptunian objects and Centaurs are vital for understanding the basic properties of these small members of our solar system. Because these objects are often very faint, large telescopes and long exposures may be necessary, which can result in crowded fields in which the target of interest may be blended with a field star. For accurate photometry and astrometry, observations must be planned to occur when the target is free of background stars; this restriction results in limited observing windows. We have created a tool that can be used to plan observations of faint moving objects. Features of the tool include estimates of best times to observe (when the object is not too near another object), a finder chart output, a list of possible astrometric and photometric reference stars, and an exposure time calculator. This work makes use of the USNOFS Image and Catalogue Archive operated by the United States Naval Observatory, Flagstaff Station (S.E. Levine and D.G. Monet 2000), the JPL Horizons online ephemeris service (Giorgini et al. 1996), the Minor Planet Center's MPChecker (http://cgi.minorplanetcenter.net/cgi-bin/checkmp.cgi), and source extraction software SExtractor (Bertin & Arnouts 1996). Support for this work was provided by NASA SSO grant NNX15AJ82G.

Strategic planning as a tool for achieving alignment in academic health centers.

Science.gov (United States)

Higginbotham, Eve J; Church, Kathryn C

2012-01-01

After the passage of the Patient Protection and Affordable Care Act in March 2010, there is an urgent need for medical schools, teaching hospitals, and practice plans to work together seamlessly across a common mission. Although there is agreement that there should be greater coordination of initiatives and resources, there is little guidance in the literature to address the method to achieve the necessary transformation. Traditional approaches to strategic planning often engage a few leaders and produce a set of immeasurable initiatives. A nontraditional approach, consisting of a Whole-Scale (Dannemiller Tyson Associates, Ann Arbor, MI) engagement, appreciative inquiry, and a balanced scorecard can, more rapidly transform an academic health center. Using this nontraditional approach to strategic planning, increased organizational awareness was achieved in a single academic health center. Strategic planning can be an effective tool to achieve alignment, enhance accountability, and a first step in meeting the demands of the new landscape of healthcare.

Strategic Planning as a Tool for Achieving Alignment in Academic Health Centers

Science.gov (United States)

Higginbotham, Eve J.; Church, Kathryn C.

2012-01-01

After the passage of the Patient Protection and Affordable Care Act in March 2010, there is an urgent need for medical schools, teaching hospitals, and practice plans to work together seamlessly across a common mission. Although there is agreement that there should be greater coordination of initiatives and resources, there is little guidance in the literature to address the method to achieve the necessary transformation. Traditional approaches to strategic planning often engage a few leaders and produce a set of immeasurable initiatives. A nontraditional approach, consisting of a Whole-Scale (Dannemiller Tyson Associates, Ann Arbor, MI) engagement, appreciative inquiry, and a balanced scorecard can, more rapidly transform an academic health center. Using this nontraditional approach to strategic planning, increased organizational awareness was achieved in a single academic health center. Strategic planning can be an effective tool to achieve alignment, enhance accountability, and a first step in meeting the demands of the new landscape of healthcare. PMID:23303997

Using the INEL site-specific plan as a community relations tool

International Nuclear Information System (INIS)

Hart, Michael; Macdonald, Don; Couch, Brad; Reuel Smith, M.

1992-01-01

Idaho National Engineering Laboratory (INEL) activities have affected, or have the potential to affect the environment. For this reason) the issues surrounding INEL activities are of interest to a broad range of people. The preparation of the INEL Site-Specific Plan (SSP) reflects the U.S. Department of Energy Idaho Field Office's (DOE-ID'S) initiative for open and clear communications with the public. The INEL SSP describes for the public DOE-ID'S plan to clean up inactive facilities and locations that were contaminated due to past waste management practices. It also discusses waste management strategies for avoiding future contamination by active operations. The SSP is an over-arching document and supplies 'the big picture' of environmental restoration and waste management activities to the public, including budget information and long-range plans. DOE-ID has been using the INEL Site-Specific Plan and its associated public comment period as a primary tool for public involvement and as way to get meaningful citizen input into DOE-ID planning. Public involvement in the INBL Site-Specific Plan has four main objectives: To inform public officials, Indian Tribes, interest groups, businesses, and individuals about current plans for environmental restoration and waste management activities at INEL; To ensure that public concerns and interests relating to environmental restoration and waste management are reflected in the SSP and DOE-ID planning; To provide flexibility so modifications can be made to DOE-ID plans and the SSP in response to changing concerns within the community, and; To ensure that DOE-ID and INEL contractors are given feedback regarding public interest in, and concerns about, the DOE-ID'S plans. To carry out these objectives, DOE-ID has implemented an aggressive public outreach effort that provides multiple opportunities for public participation in cleanup and waste management decisions. (author)

Development of a biogas planning tool for project owners

DEFF Research Database (Denmark)

Fredenslund, Anders Michael; Kjær, Tyge

are considered: Combined heat and power and natural gas grid injection. The main input to the model is the amount and types of substrates available for anaerobic digestion. By substituting the models’ default values with more project specific information, the model can be used in a biogas projects later phases......A spreadsheet model was developed, which can be used as a tool in the initial phases of planning a centralized biogas plant in Denmark. The model assesses energy production, total plant costs, operational costs and revenues and effect on greenhouse gas emissions. Two energy utilization alternatives...

DYNAMIC PROGRAMMING – EFFICIENT TOOL FOR POWER SYSTEM EXPANSION PLANNING

Directory of Open Access Journals (Sweden)

SIMO A.

2015-03-01

Full Text Available The paper isfocusing on dynamic programming use for power system expansion planning (EP – transmission network (TNEP and distribution network (DNEP. The EP problem has been approached from the retrospective and prospective point of view. To achieve this goal, the authors are developing two software-tools in Matlab environment. Two techniques have been tackled: particle swarm optimization (PSO and genetic algorithms (GA. The case study refers to Test 25 buses test power system developed within the Power Systems Department.

Making accessibility analyses accessible: A tool to facilitate the public review of the effects of regional transportation plans on accessibility

OpenAIRE

Golub, Aaron; Robinson, Glenn; Brendan Nee, Brendan Nee

2013-01-01

The regional transportation planning process in the United States has not been easily opened to public oversight even after strengthened requirements for public participation and civil rights considerations. In the effort to improve the public review of regional transportation plans, this paper describes the construction of a proof-of concept web-based tool designed to analyze the effects of regional transportation plans on accessibility to jobs and other essential destinations. The tool allo...

Scale models: A proven cost-effective tool for outage planning

Energy Technology Data Exchange (ETDEWEB)

Lee, R. [Commonwealth Edison Co., Morris, IL (United States); Segroves, R. [Sargent & Lundy, Chicago, IL (United States)

1995-03-01

As generation costs for operating nuclear stations have risen, more nuclear utilities have initiated efforts to improve cost effectiveness. Nuclear plant owners are also being challenged with lower radiation exposure limits and new revised radiation protection related regulations (10 CFR 20), which places further stress on their budgets. As source term reduction activities continue to lower radiation fields, reducing the amount of time spent in radiation fields becomes one of the most cost-effective ways of reducing radiation exposure. An effective approach for minimizing time spent in radiation areas is to use a physical scale model for worker orientation planning and monitoring maintenance, modifications, and outage activities. To meet the challenge of continued reduction in the annual cumulative radiation exposures, new cost-effective tools are required. One field-tested and proven tool is the physical scale model.

CONVERSION PRODUCT STRUCTURE AS TOOL TO INCREASE YIELD PROCESSING ORGANIZATIONS

Directory of Open Access Journals (Sweden)

A. I. Khorev

2014-01-01

Full Text Available The authors' analysis of the performance of organizations, processing raw materials of agricultural origin, in particular, dealing with meat processing, identified the need to develop tools to increase their profitability. Unlike common approaches to assessing the profitability of the processing organizations, taking into account only the interests of the organization's leadership and buyers of products, the authors proposed and implemented a concept based on the interests of participants in the triune balance business activities: owners of capital, management organizations and consumers. As one of the tools for improving the yield of processing organizations are invited to transform their product mix of economic evaluations of profitability of each product line positions. Russian researchers income from product sales are traditionally measured by indicators such as net income, income from sales, profit margins and profitability level - in terms of return on sales. The disadvantage of using these indicators, according to the authors, is their lack of objectivity in the evaluation of the effectiveness of investment business owners. In this work was used unconventional and non-proliferation in the Russian practice, the rate of economic value added (EVA, a built - in system of profitability assortment positions. As indicators, the production of a particular product line units proposed and used two quantitative indicators - EVA level per unit of production and profitability of production (for EVA, as well as a quality parameter - the level of demand. Developed by the evaluation program transformation product structure represented as a matrix management capabilities, allowing to achieve a balance of interests of the triune main participants in business activity.

Refinery profitability

International Nuclear Information System (INIS)

Tobin, G.

1998-01-01

Recently there has been considerable shutting down of oil refinery capacity in response to the increasing pressures on profitability. This article examines the situation and the industry's response to it, including the drive for mergers, disposal of fuel oil, downsizing of workforces and strategic alliances. Future trends and their implications are also discussed. (UK)

Analysis of the silicon market: Will thin films profit?

International Nuclear Information System (INIS)

Sark, W.G.J.H.M. van; Brandsen, G.W.; Fleuster, M.; Hekkert, M.P.

2007-01-01

The photovoltaic industry has been growing with astonishing rates over the past years. The supply of silicon to the wafer-based industry has recently become a problem. This paper presents a thorough analysis of the PV industry and quantifies the silicon shortage. It is expected that this leads to a decrease in production in 2006 rather than the usual increase. Due to a mismatch in expansion plans of silicon feedstock manufacturers and solar cell manufacturers, a large cell overcapacity will persist up to 2010. The thin-film PV market is expected to profit from the silicon shortage problem; its market share may substantially increase to about 25% in 2010

Analysis of the silicon market: Will thin films profit?

Energy Technology Data Exchange (ETDEWEB)

Sark, W.G.J.H.M. van; Brandsen, G.W. [Copernicus Institute for Sustainable Development and Innovation, Utrecht University, Utrecht (Netherlands). Department of Science, Technology and Society; Fleuster, M. [Solland Solar Energy, Heerlen (Netherlands); Hekkert, M.P. [Copernicus Institute for Sustainable Development and Innovation, Utrecht University, Utrecht (Netherlands). Department of Innovation Studies

2007-06-15

The photovoltaic industry has been growing with astonishing rates over the past years. The supply of silicon to the wafer-based industry has recently become a problem. This paper presents a thorough analysis of the PV industry and quantifies the silicon shortage. It is expected that this leads to a decrease in production in 2006 rather than the usual increase. Due to a mismatch in expansion plans of silicon feedstock manufacturers and solar cell manufacturers, a large cell overcapacity will persist up to 2010. The thin-film PV market is expected to profit from the silicon shortage problem; its market share may substantially increase to about 25% in 2010. (author)

Siemens IT solutions for power sector. PROFIT solutions

International Nuclear Information System (INIS)

Lunter, P.

2004-01-01

The cost reduction, flexibility and revenue increase, potential exploitation, productivity increase, and business opportunities exploitation - that is all what can be required in the races for the promonent positioning on the electricity power market. These requirements can be realized by the sophisticated IT solutions hand-tailored to the special requirements of the electric power producers and tradesmen. This approach makes it possible to achieve greater profit. Our solutions 'PROFIT Solutions', that are symbiosis of the most progressive information technologies and the power plant techniques of the company Siemens, satisfy submitted specifications in substantial measure. The system solutions 'PROFIT Solutions' comprise three solution groups: process, operation a business. The solutions of the group 'IT Process Solutions' increase flexibility and manoeuvrability of equipment, improve the efficiency and contribute to more economical operation of the power generation. Solutions 'IT Process Solutions' simplify and shorten the period of power cycles and conduce to higher labour productivity. Solutions group 'IT Process Solutions' approaches equipment to the market - supports the profit strategies, helps quickly and expertly to determine and predict hazards. The extension PROFIT Cockpit means the nuance to the solutions world 'PROFIT Solutions'. The survey about the whole installation is within reach at the simple touch of a button. It is possible to compile the total system part by part from single solutions 'PROFIT Solutions'. As a matter of fact all single parts can be interconnected with already existing solutions. Routines 'PROFIT Solutions' cooperate with all modern control systems. (author)

SU-F-P-35: A Multi-Institutional Plan Quality Checking Tool Built On Oncospace: A Shared Radiation Oncology Database System

International Nuclear Information System (INIS)

Bowers, M; Robertson, S; Moore, J; Wong, J; Phillips, M; Hendrickson, K; Evans, K; McNutt, T

2016-01-01

Purpose: Late toxicity from radiation to critical structures limits the possible dose in Radiation Therapy. Perfectly conformal treatment of a target is not realizable, so the clinician must accept a certain level of collateral radiation to nearby OARs. But how much? General guidelines exist for healthy tissue sparing which guide RT treatment planning, but are these guidelines good enough to create the optimal plan given the individualized patient anatomy? We propose a means to evaluate the planned dose level to an OAR using a multi-institutional data-store of previously treated patients, so a clinician might reconsider planning objectives. Methods: The tool is built on Oncospace, a federated data-store system, which consists of planning data import, web based analysis tools, and a database containing:1) DVHs: dose by percent volume delivered to each ROI for each patient previously treated and included in the database.2) Overlap Volume Histograms (OVHs): Anatomical measure defined as the percent volume of an ROI within a given distance to target structures.Clinicians know what OARs are important to spare. For any ROI, Oncospace knows for which patients’ anatomy that ROI was harder to plan in the past (the OVH is less). The planned dose should be close to the least dose of previous patients. The tool displays the dose those OARs were subjected to, and the clinician can make a determination about the planning objectives used.Multiple institutions contribute to the Oncospace Consortium, and their DVH and OVH data are combined and color coded in the output. Results: The Oncospace website provides a plan quality display tool which identifies harder to treat patients, and graphically displays the dose delivered to them for comparison with the proposed plan. Conclusion: The Oncospace Consortium manages a data-store of previously treated patients which can be used for quality checking new plans. Grant funding by Elekta.

SU-F-P-35: A Multi-Institutional Plan Quality Checking Tool Built On Oncospace: A Shared Radiation Oncology Database System

Energy Technology Data Exchange (ETDEWEB)

Bowers, M; Robertson, S; Moore, J; Wong, J [Johns Hopkins University, Baltimore, MD (United States); Phillips, M [University Washington, Seattle, WA (United States); Hendrickson, K; Evans, K [University of Washington, Seattle, WA (United States); McNutt, T [Johns Hopkins University, Severna Park, MD (United States)

2016-06-15

Purpose: Late toxicity from radiation to critical structures limits the possible dose in Radiation Therapy. Perfectly conformal treatment of a target is not realizable, so the clinician must accept a certain level of collateral radiation to nearby OARs. But how much? General guidelines exist for healthy tissue sparing which guide RT treatment planning, but are these guidelines good enough to create the optimal plan given the individualized patient anatomy? We propose a means to evaluate the planned dose level to an OAR using a multi-institutional data-store of previously treated patients, so a clinician might reconsider planning objectives. Methods: The tool is built on Oncospace, a federated data-store system, which consists of planning data import, web based analysis tools, and a database containing:1) DVHs: dose by percent volume delivered to each ROI for each patient previously treated and included in the database.2) Overlap Volume Histograms (OVHs): Anatomical measure defined as the percent volume of an ROI within a given distance to target structures.Clinicians know what OARs are important to spare. For any ROI, Oncospace knows for which patients’ anatomy that ROI was harder to plan in the past (the OVH is less). The planned dose should be close to the least dose of previous patients. The tool displays the dose those OARs were subjected to, and the clinician can make a determination about the planning objectives used.Multiple institutions contribute to the Oncospace Consortium, and their DVH and OVH data are combined and color coded in the output. Results: The Oncospace website provides a plan quality display tool which identifies harder to treat patients, and graphically displays the dose delivered to them for comparison with the proposed plan. Conclusion: The Oncospace Consortium manages a data-store of previously treated patients which can be used for quality checking new plans. Grant funding by Elekta.

Planning Tools For Estimating Radiation Exposure At The National Ignition Facility

International Nuclear Information System (INIS)

Verbeke, J.; Young, M.; Brereton, S.; Dauffy, L.; Hall, J.; Hansen, L.; Khater, H.; Kim, S.; Pohl, B.; Sitaraman, S.

2010-01-01

A set of computational tools was developed to help estimate and minimize potential radiation exposure to workers from material activation in the National Ignition Facility (NIF). AAMI (Automated ALARA-MCNP Interface) provides an efficient, automated mechanism to perform the series of calculations required to create dose rate maps for the entire facility with minimal manual user input. NEET (NIF Exposure Estimation Tool) is a web application that combines the information computed by AAMI with a given shot schedule to compute and display the dose rate maps as a function of time. AAMI and NEET are currently used as work planning tools to determine stay-out times for workers following a given shot or set of shots, and to help in estimating integrated doses associated with performing various maintenance activities inside the target bay. Dose rate maps of the target bay were generated following a low-yield 10 16 D-T shot and will be presented in this paper.

Smart City Planning

DEFF Research Database (Denmark)

Ekman, Ulrik

2018-01-01

This article reflects on the challenges for urban planning posed by the emergence of smart cities in network societies. In particular, it reflects on reductionist tendencies in existing smart city planning. Here the concern is with the implications of prior reductions of complexity which have been...... undertaken by placing primacy in planning on information technology, economical profit, and top-down political government. Rather than pointing urban planning towards a different ordering of these reductions, this article argues in favor of approaches to smart city planning via complexity theory....... Specifically, this article argues in favor of approaching smart city plans holistically as topologies of organized complexity. Here, smart city planning is seen as a theory and practice engaging with a complex adaptive urban system which continuously operates on its potential. The actualizations in the face...

LeatherNet: an evaluation as a mission planning and briefing tool

OpenAIRE

Hague, Tracy R.

1996-01-01

Information Technology Management The author evaluates LeatherNet, a Distributed Interactive Simulation compliant, virtual simulation system being developed by the Advanced Research Projects Agency to demonstrate Modeling and Simulation(M&S) technologies and to partially fulfill the U. S. Marine Corps M&S goals. The research focuses on evaluation of LeatherNet as a mission planning and briefing tool for Marine infantry company commanders, staff, and subordinate leaders. Evaluation is based...

For-Profit Schools: They Get IT

Science.gov (United States)

Waters, John K.

2011-01-01

The for-profit sector of higher education has generated some disturbing headlines recently. Widely publicized charges of predatory recruiting practices have prompted new regulations and provided fuel for scorching criticism of the entire business model. But while the spotlight is focused on what for-profits are doing wrong, are people overlooking…

Integrating MRP (materiel requirements planning) II and JIT to achieve world-class status.

Science.gov (United States)

Titone, R C

1994-05-01

The concepts and principles of using manufacturing resource planning (MRP II) for planning are not new. Their success has been proven in numerous manufacturing companies in America. The concepts and principles of using just-in-time (JIT) inventory for execution, while more recent, have also been available for some time, and their success in Japan well documented. However, it is the effective integration of these two powerful tools that open the way to achieving world-class manufacturing status. This article will utilize a newly developed world-class manufacturing model, which will review the aspects of planning, beginning with a business plan through the production planning process and culminating with a master schedule that drives a materiel/capacity plan. The importance and interrelationship of these functions are reviewed. The model then illustrates the important aspects of executing these plans beginning with people issues, through total quality control (TQC) and pull systems. We will then utilize this new functional model to demonstrate the relationship between these various functions and the importance of integrating them with a total comprehensive manufacturing strategy that will lead to world-class manufacturing and profits.

Combining pre-spill shoreline segmentation data and shoreline assessment tools to support early response management and planning

International Nuclear Information System (INIS)

Lamarche, A.; Owens, E.H.; Martin, V.; Laforest, S.

2003-01-01

Several organizations, such as Environment Canada and the Alyeska Pipeline Service Company, are developing or refining pre-spill databases containing information about physical shoreline characteristics. Automated links between these pre-spill shoreline characteristic databases and computerized shoreline assessment tools were recently created by Environment Canada (Quebec and Ontario regions). The tools, which use Geographical Information System (GIS) technology, can be used for planning and documenting support needed for shoreline cleanup operations. A training exercise, designed to evaluate a spill management system integrating the Quebec region pre-spill shoreline database and the ShoreAssess R shoreline assessment system, was conducted at Vercheres, Quebec in October 2002 by Eastern Canada Response Corporation. The testing took place during the planning stage of the early phases of a spill, namely after the first over-flight. The computerized shoreline assessment tools made it possible to evaluate the length and type of shoreline that would potentially be impacted by oil. The tools also made it possible to assess the shoreline treatment methods most likely to be used, and evaluate the probable duration of the cleanup operation. The information would have to be available in time to be considered during the planning activities. The training exercise demonstrated that the integration of the databases is a valuable tool during the early phases of an oil spill response. 9 refs., 2 tabs., 6 figs

Profit U

Science.gov (United States)

Weinstein, Margery

2012-01-01

Preparing employees for the immediate work in front of them is a challenge. While most companies are still mastering effectively training their own workforce, some, such as "Training" magazine Top 10 Hall of Famer The Ritz-Carlton Hotel Company, have set up for-profit academies open to the public. When Ritz-Carlton won the national Malcolm…

Do Robotic Surgical Systems Improve Profit Margins? A Cross-Sectional Analysis of California Hospitals.

Science.gov (United States)

Shih, Ya-Chen Tina; Shen, Chan; Hu, Jim C

2017-09-01

The aim of this study was to examine the association between ownership of robotic surgical systems and hospital profit margins. This study used hospital annual utilization data, annual financial data, and discharge data for year 2011 from the California Office of Statewide Health Planning and Development. We first performed bivariate analysis to compare mean profit margin by hospital and market characteristics and to examine whether these characteristics differed between hospitals that had one or more robotic surgical systems in 2011 and those that did not. We applied the t test and the F test to compare mean profit margin between two groups and among three or more groups, respectively. We then conducted multilevel logistic regression to determine the association between ownership of robotic surgical systems and having a positive profit margin after controlling for other hospital and market characteristics and accounting for possible correlation among hospitals located within the same market. The study sample included 167 California hospitals with valid financial information. Hospitals with robotic surgical systems tended to report more favorable profit margins. However, multilevel logistic regression showed that this relationship (an association, not causality) became only marginally significant (odds ratio [OR] = 6.2; P = 0.053) after controlling for other hospital characteristics, such as ownership type, teaching status, bed size, and surgical volumes, and market characteristics, such as total number of robotic surgical systems owned by other hospitals in the same market area. As robotic surgical systems become widely disseminated, hospital decision makers should carefully evaluate the financial and clinical implications before making a capital investment in this technology. Copyright © 2017 International Society for Pharmacoeconomics and Outcomes Research (ISPOR). Published by Elsevier Inc. All rights reserved.

Non-profit Drug Research and Development at a Crossroads.

Science.gov (United States)

Jarosławski, Szymon; Toumi, Mondher; Auquier, Pascal; Dussart, Claude

2018-02-07

In wealthy nations, non-profit drug R&D has been proposed to reduce the prices of medicines. We sought to review the ethical and economic issues concerning non-profit drug R&D companies, and the possible impact that their pricing strategy may have on the innovation efforts from for-profit companies targeting the same segment of the pharmaceutical market. There are two possible approaches to pricing drugs developed by non-profit R&D programs: pricing that maximises profits and "affordable" pricing that reflects the cost of manufacturing and distribution, plus a margin that ensures sustainability of the drug supply. Overall, the non-profits face ethical challenges - due to the lack of resources, they are unable to independently commercialize their products on a large scale; however, the antitrust law does not permit them to impose prices on potential licensees. Also, reduced prices for the innovative products may result in drying the for-profit R&D in the area.

Gigantic environmental profit

International Nuclear Information System (INIS)

2001-01-01

The article presents studies on possible profits and advantages by converting vehicles such as buses and taxis from diesel to gas fuel engines for the environment and human beings in Norway. Some applications for automobiles are mentioned

Are loyal customers profitable? : customer satisfaction, customer loyalty and customer profitability at the individual level

OpenAIRE

Helgesen, Øyvind

2000-01-01

Customer satisfaction is supposed to be positively related to profitability. This conception may be called “the paradigm of customer satisfaction”. Nevertheless, only a few studies have examined this fundamental relationship. Thus, evidence for this “much talked about relationship” is questioned. In this working paper the focus is on the individual customer with respect to the relationships between customer satisfaction, customer loyalty and customer profitability at the customer level. The f...

A Decomposition of Hospital Profitability

Directory of Open Access Journals (Sweden)

Jason Turner

2015-06-01

Full Text Available Objectives: This paper evaluates the drivers of profitability for a large sample of U.S. hospitals. Following a methodology frequently used by financial analysts, we use a DuPont analysis as a framework to evaluate the quality of earnings. By decomposing returns on equity (ROE into profit margin, total asset turnover, and capital structure, the DuPont analysis reveals what drives overall profitability. Methods: Profit margin, the efficiency with which services are rendered (total asset turnover, and capital structure is calculated for 3,255 U.S. hospitals between 2007 and 2012 using data from the Centers for Medicare & Medicaid Services’ Healthcare Cost Report Information System (CMS Form 2552. The sample is then stratified by ownership, size, system affiliation, teaching status, critical access designation, and urban or non-urban location. Those hospital characteristics and interaction terms are then regressed (OLS against the ROE and the respective DuPont components. Sensitivity to regression methodology is also investigated using a seemingly unrelated regression. Results: When the sample is stratified by hospital characteristics, the results indicate investor-owned hospitals have higher profit margins, higher efficiency, and are substantially more leveraged. Hospitals in systems are found to have higher ROE, margins, and efficiency but are associated with less leverage. In addition, a number of important and significant interactions between teaching status, ownership, location, critical access designation, and inclusion in a system are documented. Many of the significant relationships, most notably not-for-profit ownership, lose significance or are predominately associated with one interaction effect when interaction terms are introduced as explanatory variables. Results are not sensitive to the alternative methodology. Conclusion: The results of the DuPont analysis suggest that although there appears to be convergence in the behavior of

A Decomposition of Hospital Profitability

Science.gov (United States)

Broom, Kevin; Elliott, Michael; Lee, Jen-Fu

2015-01-01

Objectives: This paper evaluates the drivers of profitability for a large sample of U.S. hospitals. Following a methodology frequently used by financial analysts, we use a DuPont analysis as a framework to evaluate the quality of earnings. By decomposing returns on equity (ROE) into profit margin, total asset turnover, and capital structure, the DuPont analysis reveals what drives overall profitability. Methods: Profit margin, the efficiency with which services are rendered (total asset turnover), and capital structure is calculated for 3,255 U.S. hospitals between 2007 and 2012 using data from the Centers for Medicare & Medicaid Services’ Healthcare Cost Report Information System (CMS Form 2552). The sample is then stratified by ownership, size, system affiliation, teaching status, critical access designation, and urban or non-urban location. Those hospital characteristics and interaction terms are then regressed (OLS) against the ROE and the respective DuPont components. Sensitivity to regression methodology is also investigated using a seemingly unrelated regression. Results: When the sample is stratified by hospital characteristics, the results indicate investor-owned hospitals have higher profit margins, higher efficiency, and are substantially more leveraged. Hospitals in systems are found to have higher ROE, margins, and efficiency but are associated with less leverage. In addition, a number of important and significant interactions between teaching status, ownership, location, critical access designation, and inclusion in a system are documented. Many of the significant relationships, most notably not-for-profit ownership, lose significance or are predominately associated with one interaction effect when interaction terms are introduced as explanatory variables. Results are not sensitive to the alternative methodology. Conclusion: The results of the DuPont analysis suggest that although there appears to be convergence in the behavior of NFP and IO

Electronic Payments Profitability Extent Model

Directory of Open Access Journals (Sweden)

Rudolf Vohnout

2016-12-01

Full Text Available Cashless payments are recent phenomena, which even increased with the introduction of contactless means like NFC, PayPass or payWave. Such new methods speed-up the entire payment process and in comparison to cash transactions are much simpler and faster. But on the other hand the key question for merchant is if it is worth to have such device, which accept these new payment means or not to have the terminal at all. What is the amount of cash flow, which delimits the cash holdings to be still profitable? This paper tries to give answers to such question by presenting general profitability model, which will address defining the cash threshold amount. The aim is to show that cash holdings could be profitable up to certain amount, but after the threshold is met, cashless payment methods are fairly superior despite their additional costs.

The determinants of Bank Profitability: Does Liquidity Creation matter?

Directory of Open Access Journals (Sweden)

Ahmad Sahyouni

2018-02-01

Full Text Available Using a panel data set of 4995 banks across 11 developed and emerging countries during the period (2011-2015, this report analyses the amount of liquidity created by banks, how liquidity creation, bank-specific and the macroeconomic factors affecting bank profitability. The results show evidence of increased creation of liquidity over the period. By applying the panel data fixed effect technique, banks that create more liquidity, are set up to have lower profitability. As well as, Asset management, bank size and capital ratio are positively correlated with bank profitability. While, credit quality and operating efficiency affect bank’s profits negatively. Additionally, macroeconomic factors have different impact on profitability indicators in each market. Our findings may help decision makers inside and outside bank to determine important factors affecting bank profitability.

Applied Railway Optimization in Production Planning at DSB-S-tog - Tasks, Tools and Challenges

DEFF Research Database (Denmark)

Clausen, Jens

2007-01-01

these conflicting goals. S-tog has therefore on the strategic level decided to use software with optimization capabilities in the planning processes. We describe the current status for each activity using optimization or simulation as a tool: Timetable evaluation, rolling stock planning, and crew scheduling...... to the customers, and has concurrently been met with demands for higher efficiency in the daily operation. The plans of timetable, rolling stock and crew must hence allow for a high level of customer service, be efficient, and be robust against disturbances of operations. It is a highly non-trivial task to meet....... In addition we describe on-going efforts in using mathematical models in activities such as timetable design and work-force planning. We also identify some organizatorial key factors, which have paved the way for extended use of optimization methods in railway production planning....

The Evaluation and Application Plan Report for the Development of Nuclear Power Plant DCS Using CASE Tools

Energy Technology Data Exchange (ETDEWEB)

Lee, B.Y.; Moon, H.J.; Yoon, M.H.; Lee, Y.K. [Korea Electric Power Research Institute, Taejon (Korea)

2000-06-01

This report contains the evaluation and application plan report for the development of nuclear power plant DCS using CASE tools. In this report, the necessity of using CASE tools is considered and a available CASE environment is suggested. And, also according to the IEEE Std 1209 Recommended Practice for Evaluation and Selection of CASE Tools, their functional and economical evaluation about available commercial CASE tools is performed and described. (author). 6 figs., 3 tabs.

Education for Profit, Education for Freedom

Science.gov (United States)

Nussbaum, Martha C.

2009-01-01

Education is often discussed in low-level utilitarian terms: how can educators produce technically trained people who can hold onto "their" share of the global market? With the rush to profitability, values precious for the future of democracy are in danger of getting lost. The profit motive suggests to most concerned politicians that science and…

10 CFR 603.230 - Fee or profit.

Science.gov (United States)

2010-01-01

... participant is to receive fee or profit. Note that this policy extends to all performers of the project... subrecipients' payment of reasonable fee or profit when making purchases from suppliers of goods (e.g., supplies...

Web-based tool for visualization of electric field distribution in deep-seated body structures and planning of electroporation-based treatments.

Science.gov (United States)

Marčan, Marija; Pavliha, Denis; Kos, Bor; Forjanič, Tadeja; Miklavčič, Damijan

2015-01-01

Treatments based on electroporation are a new and promising approach to treating tumors, especially non-resectable ones. The success of the treatment is, however, heavily dependent on coverage of the entire tumor volume with a sufficiently high electric field. Ensuring complete coverage in the case of deep-seated tumors is not trivial and can in best way be ensured by patient-specific treatment planning. The basis of the treatment planning process consists of two complex tasks: medical image segmentation, and numerical modeling and optimization. In addition to previously developed segmentation algorithms for several tissues (human liver, hepatic vessels, bone tissue and canine brain) and the algorithms for numerical modeling and optimization of treatment parameters, we developed a web-based tool to facilitate the translation of the algorithms and their application in the clinic. The developed web-based tool automatically builds a 3D model of the target tissue from the medical images uploaded by the user and then uses this 3D model to optimize treatment parameters. The tool enables the user to validate the results of the automatic segmentation and make corrections if necessary before delivering the final treatment plan. Evaluation of the tool was performed by five independent experts from four different institutions. During the evaluation, we gathered data concerning user experience and measured performance times for different components of the tool. Both user reports and performance times show significant reduction in treatment-planning complexity and time-consumption from 1-2 days to a few hours. The presented web-based tool is intended to facilitate the treatment planning process and reduce the time needed for it. It is crucial for facilitating expansion of electroporation-based treatments in the clinic and ensuring reliable treatment for the patients. The additional value of the tool is the possibility of easy upgrade and integration of modules with new

Vectors for Increasing the Effectiveness of Profit Management at Company Level

Directory of Open Access Journals (Sweden)

І. V.

2017-05-01

Full Text Available Imperfect management of processes involved in accumulation and disposal of profit at Ukrainian companies affects their performance, with the consequent losses of public budget revenues. This raises the need for new and more effective mechanisms for accumulation and disposal of corporate profit, which would be focused on maximal utilization of production, marketing and fiscal capacities of business entities and enhancement of their competitiveness at domestic and global market. The article’s objective is to conduct theoretical study of profit as an economic category and an essential component of company’s performance, sum up the principles of profit management, and analyze the profit management system at company level. A brief review of theoretical definitions of profit is made, economic origin of profit and its role in business operation in the Ukrainian context is highlighted. The components of profit management system at company level, essential principles of strategic management of company profit, organizational and economic mechanism for company profit management, a strategy for profit management at company level is discussed and summed up. The organizational and economic mechanism for profit quality management at company level is proposed.

Approaches to economic analysis of profitability of forestry enterprises

Directory of Open Access Journals (Sweden)

O.M. Dzyubenko

2018-03-01

Full Text Available The article substantiates the directions of adaptation of existing analytical procedures for assessing the profitability to specific activities of forestry enterprises, which is an integral part of evaluating financial potential of enterprises of the investigated branch. In particular, the author identifies the following analytical procedures that make it possible to assess the performance of forestry enterprises and determine its financial potential: the return on equity (assets on net profit, the return on equity, the return on assets, the return on sales of profits from operating activities, the profitability of sold products at net profit, reinvestment factor, the economic growth sustainability ratio, the period of payback capital, the payback period of equity capital. On the basis of these indicators, the current state of profitability of forestry enterprises was substantiated and their critical points were determined.

[Written personalized action plan for atopic dermatitis: a patient education tool].

Science.gov (United States)

Gabeff, R; Assathiany, R; Barbarot, S; Salinier, C; Stalder, J-F

2014-07-01

Atopic dermatitis (AD) is the most frequent children's chronic skin disease. Management of AD can be difficult because local treatments must be adapted to the skin's condition. Between consultations, sudden changes in the state of the disease can make it difficult to manage local treatment. Parents and children need information that will help them adapt their treatment to the course of their disease. Aiming to enable parents to better treat their atopic child by themselves, we have developed a personalized action plan in order to simplify, personalize, and adapt the medical prescription to the state of the disease. The Personalized Written Action Plan for Atopics (PA2P) is based on the model used in the treatment of asthma, with integrated specificities for AD in children. The aim of this study was to assess the feasibility and pertinence of the PA2P for pediatricians to use in private practice. A total of 479 pediatricians answered a questionnaire sent by e-mail. The vast majority of the respondents gave positive reviews of the tool: 99% of the pediatricians declared the tool to be pertinent, qualifying it as clear and logical. The PA2P appeared to be appropriate for the atopic patient because it improves the families' involvement in the application of local treatment by offering personalized care and by simplifying the doctor's prescription. Finally, 72% of doctors responding to the questionnaire were willing to take part in future studies involving parents. More than a gadget, the PA2P could become a useful tool for therapeutic patient education. Copyright © 2014 Elsevier Masson SAS. All rights reserved.

PULSim: User-Based Adaptable Simulation Tool for Railway Planning and Operations

Directory of Open Access Journals (Sweden)

Yong Cui

2018-01-01

Full Text Available Simulation methods are widely used in the field of railway planning and operations. Currently, several commercial software tools are available that not only provide functionality for railway simulation but also enable further evaluation and optimisation of the network for scheduling, dispatching, and capacity research. However, the various tools are all lacking with respect to the standards they utilise as well as their published interfaces. For an end-user, the basic mechanism and the assumptions built into a simulation tool are unknown, which means that the true potential of these software tools is limited. One of the most critical issues is the lack of the ability of users to define a sophisticated workflow, integrated in several rounds of simulation with adjustable parameters and settings. This paper develops and describes a user-based, customisable platform. As the preconditions of the platform, the design aspects for modelling the components of a railway system and building the workflow of railway simulation are elaborated in detail. Based on the model and the workflow, an integrated simulation platform with open interfaces is developed. Users and researchers gain the ability to rapidly develop their own algorithms, supported by the tailored simulation process in a flexible manner. The productivity of using simulation tools for further evaluation and optimisation will be significantly improved through the user-adaptable open interfaces.

The Theory of Planned Behaviour Applied to Search Engines as a Learning Tool

Science.gov (United States)

Liaw, Shu-Sheng

2004-01-01

Search engines have been developed for helping learners to seek online information. Based on theory of planned behaviour approach, this research intends to investigate the behaviour of using search engines as a learning tool. After factor analysis, the results suggest that perceived satisfaction of search engine, search engines as an information…

Profitability of timber harvesting and timber transportation enterprises

International Nuclear Information System (INIS)

Rajamaeki, J.

1996-01-01

In co-operation with the major companies contracting out forestry work and Statistics Finland, Metsaeteho carried out a project with the objective of analysing the economic profitability of timber harvesting and transportation enterprises in 1994. The calculation of profitability was based on utilisation of last livelihoods taxation data (EVR) that Statistics Finland was in possession of. The basic material comprised data that the companies contracting out forestry work had full-time entrepreneurs. There were 255 forestry machine contractor enterprises and 270 trucking enterprises. Statistics Finland was responsible for computations of the results of the project. The calculation of the indicators of profitability was based on the recommendations of Yritystutkimusneuvottelukunta, a committee looking into the functioning of enterprises. The year 1994 was a good year from the viewpoint of profitability of both forestry machine contractors as well as trucking enterprises. With full depreciations and salary adjustments attended to, both enterprise groups still showed a mean profitability of ca. 8 %. The yield of invested capital was ca. 25 %. The differences in profitability among enterprises were great in both groups and in different parts of the country

Impact of the World Health Organization's Decision-Making Tool for Family Planning Clients and Providers on the quality of family planning services in Iran.

Science.gov (United States)

Farrokh-Eslamlou, Hamidreza; Aghlmand, Siamak; Eslami, Mohammad; Homer, Caroline S E

2014-04-01

We investigated whether use of the World Health Organization's (WHO's) Decision-Making Tool (DMT) for Family Planning Clients and Providers would improve the process and outcome quality indicators of family planning (FP) services in Iran. The DMT was adapted for the Iranian setting. The study evaluated 24 FP quality key indicators grouped into two main areas, namely process and outcome. The tool was implemented in 52 urban and rural public health facilities in four selected and representative provinces of Iran. A pre-post methodology was undertaken to examine whether use of the tool improved the quality of FP services and client satisfaction with the services. Quantitative data were collected through observations of counselling and exit interviews with clients using structured questionnaires. Different numbers of FP clients were recruited during the baseline and the post-intervention rounds (n=448 vs 547, respectively). The DMT improved many client-provider interaction indicators, including verbal and non-verbal communication (p<0.05). The tool also impacted positively on the client's choice of contraceptive method, providers' technical competence, and quality of information provided to clients (p<0.05). Use of the tool improved the clients' satisfaction with FP services (from 72% to 99%; p<0.05). The adapted WHO's DMT has the potential to improve the quality of FP services.

How to sell services more profitably.

Science.gov (United States)

Reinartz, Werner; Ulaga, Wolfgang

2008-05-01

When products become commodities, manufacturing companies may seek to differentiate themselves with value-added services--a potentially profitable strategy. Unfortunately, companies often stumble in the effort. Reinartz and Ulaga conducted in-depth studies of 18 leading companies in a broad variety of product markets to learn what distinguished the successes from the rest. They discovered four steps to developing a profitable services capability. RECOGNIZE THAT YOU ALREADY HAVE A SERVICE COMPANY: You can identify and charge for simple services--as Merck did when it stopped quietly absorbing shipping costs. Switching services from free to fee clarifies their value for managers as well as for customers. INDUSTRIALIZE THE BACK OFFICE: To prevent delivery costs from eating up service-offering margins, build flexible service platforms, closely monitor process costs, and exploit new technologies that enable process innovations. The Swedish bearings manufacturer SKF provided off-site access to an online monitoring tool that could warn of potential failure in customers' machines. CREATE A SERVICE-SAVVY SALES FORCE: Services require longer sales cycles and, often, decisions from high up in a customer's hierarchy; what's more, product salespeople may be inimical to change. Schneider-Electric did a major overhaul of its sales organization and trained its people to switch from cost-plus pricing to value-based pricing. FOCUS ON CUSTOMERS' PROCESSES AND THE OPPORTUNITIES THEY AFFORD FOR NEW SERVICE OFFERINGS: You may need to acquire new capabilities to take advantage of those opportunities: The industrial coatings specialist PPG had to learn how painting robots function after it offered to take over Fiat's Torino paint shop. Services can both lock in customers and help acquire new accounts. They should be developed with care and attention.

The relationship between bed size and profitability in South Carolina hospitals.

Science.gov (United States)

Kim, Yang K; Glover, Saundra H; Stoskopf, Carleen H; Boyd, Suzan D

2002-01-01

The purpose of the study is to identify factors affecting hospital profitability and to find the optimal hospital bed size that assures maximum profit. This is a cross-sectional study using survey data obtained from acute care hospitals in South Carolina in 1997. The relationship of hospital profitability and hospital bed size revealed that when bed size increases, hospital profitability increases, decreases, and then increases again. For the patient profit proportion, the turning points in bed size are 238.22 and 560.08. For the total profit proportion, the turning points in bed size are 223.31 and 503.86. The results on the relationship between bed size and hospital profitability indicate that medium-size hospitals have less profitability.

Tool path in torus tool CNC machining

Directory of Open Access Journals (Sweden)

XU Ying

2016-10-01

Full Text Available This paper is about tool path in torus tool CNC machining.The mathematical model of torus tool is established.The tool path planning algorithm is determined through calculation of the cutter location,boundary discretization,calculation of adjacent tool path and so on,according to the conversion formula,the cutter contact point will be converted to the cutter location point and then these points fit a toolpath.Lastly,the path planning algorithm is implemented by using Matlab programming.The cutter location points for torus tool are calculated by Matlab,and then fit these points to a toolpath.While using UG software,another tool path of free surface is simulated of the same data.It is drew compared the two tool paths that using torus tool is more efficient.

Profitability of wood harvesting enterprises

Energy Technology Data Exchange (ETDEWEB)

Penttinen, M. email: markku.penttinen@metla.fi; Mikkola, J. email: jarmo.mikkola@metla.fi; Rummukainen, A. email: arto.rummukainen@metla.fi

2009-07-01

The forest machine business is about 50 years old. The rapid technical development of machinery increased productivity up to the end of last century. In 2007, the total value of round and energy wood harvesting and silvicultural work operated by forest machine enterprises exceeded 570 mill. euro. According to the materials of the Vehicle Administration Finland and Statistics Finland there are about 1 600 active harvesting enterprises in the personal and business taxation system. Beside this, there are according to the Ministry of Agriculture and Forestry about 1 300 farmers who do harvesting as side business. About 1 000 enterprises working in June 2007 were studied with their retrospective economic analyses from 2001. The data includes all enterprises that had supplied closing of the accounts data. One-machine entrepreneurs represent more than a third of the number of enterprises, but only 13 percent of the turnover. Enterprises with seven or more machines represent less than ten percent of the number, but over twenty percent of the turnover. Enterprises are largest in eastern and northern Finland, where the average number of machines per enterprise exceeds three. Small enterprises are mostly singleowner business enterprises with a median turnover of 125 000 euros per annum. Partnerships and limited enterprises have double the median turnover of single-owner businesss. Limited companies turn over a median of 450 000 euro/y, representing 67 percent of total turnover. Median net profit varied between 6 and 10 percent of turnover in 2001-2007, but only between 2 and 4 percent where the wage adjustment is deducted from the profit. The wage adjustment is estimated as if the owners of single-owner businesses earn an operator's salary. Profit was highest in 2002 and lowest 2006. In the smallest enterprise class with a turnover of less than 75 000 euro/y, profit was lowest and negative in 2006 and 2007. The variation in profits between enterprises was also biggest in

Measuring the quality of Patients’ goals and action plans: development and validation of a novel tool

Directory of Open Access Journals (Sweden)

Teal Cayla R

2012-12-01

Full Text Available Abstract Background The purpose of this study is to develop and test reliability, validity, and utility of the Goal-Setting Evaluation Tool for Diabetes (GET-D. The effectiveness of diabetes self-management is predicated on goal-setting and action planning strategies. Evaluation of self-management interventions is hampered by the absence of tools to assess quality of goals and action plans. To address this gap, we developed the GET-D, a criteria-based, observer rating scale that measures the quality of patients’ diabetes goals and action plans. Methods We conducted 3-stage development of GET-D, including identification of criteria for observer ratings of goals and action plans, rater training and pilot testing; and then performed psychometric testing of the GET-D. Results Trained raters could effectively rate the quality of patient-generated goals and action plans using the GET-D. Ratings performed by trained evaluators demonstrated good raw agreement (94.4% and inter-rater reliability (Kappa = 0.66. Scores on the GET-D correlated well with measures theoretically associated with goal-setting, including patient activation (r=.252, P Conclusions The GET-D can reliably and validly rate the quality of goals and action plans. It holds promise as a measure of intervention fidelity for clinical interventions that promote diabetes self-management behaviors to improve clinical outcomes. Trial registration Clinicaltrials.gov Identifier: NCT00481286

Profit Forecast Model Using Monte Carlo Simulation in Excel

Directory of Open Access Journals (Sweden)

Petru BALOGH

2014-01-01

Full Text Available Profit forecast is very important for any company. The purpose of this study is to provide a method to estimate the profit and the probability of obtaining the expected profit. Monte Carlo methods are stochastic techniques–meaning they are based on the use of random numbers and probability statistics to investigate problems. Monte Carlo simulation furnishes the decision-maker with a range of possible outcomes and the probabilities they will occur for any choice of action. Our example of Monte Carlo simulation in Excel will be a simplified profit forecast model. Each step of the analysis will be described in detail. The input data for the case presented: the number of leads per month, the percentage of leads that result in sales, , the cost of a single lead, the profit per sale and fixed cost, allow obtaining profit and associated probabilities of achieving.

Implementation of system dynamic simulation method to optimize profit in supply chain network of vegetable product

Science.gov (United States)

Tama, I. P.; Akbar, Z.; Eunike, A.

2018-04-01

Vegetables are categorized as a perishable product, which is a product with short lifespan thus requires proper handling and planning to reduce losses caused by the short lifespan. In order to reduce the losses, coordination among the players in the supply chain is required. On the other hand, the decision in the supply chain of vegetables and other farming products in the traditional market of developing country is independent among the players. This research is conducted by using System Dynamic Simulation method to develop model and scenario by coordinating the supply quantity amongst players in the supply chain. The scenarios are developed based on newsboy inventory model. This study aims to compare scenarios combining tiers involved in coordination program. The result shows that coordination in supply chain increases total supply chain profit, although there will always be players who experienced decrements in profit. The scenario of coordination among the farmer, the distributor, and the wholesaler resulted in the highest increase in total supply chain profit compared to other coordination scenarios, with an increased value of 10.49%.

First impressions of 3D visual tools and dose volume histograms for plan evaluation

International Nuclear Information System (INIS)

Rattray, G.; Simitcioglu, A.; Parkinson, M.; Biggs, J.

1999-01-01

Converting from 2D to 3D treatment planning offers numerous challenges. The practices that have evolved in the 2D environment may not be applicable when translated into the 3D environment. One such practice is the methods used to evaluate a plan. In 2D planning a plane by plane comparison method is generally practiced. This type of evaluation method would not be appropriate for plans produced by a 3D planning system. To this end 3D dose displays and Dose Volume Histograms (DVHs) have been developed to facilitate the evaluation of such plans. A survey was conducted to determine the impressions of Radiation Therapists as they used these tools for the first time. The survey involved comparing a number of plans for a small group of patients and selecting the best plan for each patient. Three evaluation methods were assessed. These included the traditional plane by plane, 3D dose display, and DVHs. Those surveyed found the DVH to be the easiest of the three methods to use, with the 3D display being the next easiest. Copyright (1999) Blackwell Science Pty Ltd

Life cycle assessment as an analytical tool in strategic environmental assessment. Lessons learned from a case study on municipal energy planning in Sweden

International Nuclear Information System (INIS)

Björklund, Anna

2012-01-01

Life cycle assessment (LCA) is explored as an analytical tool in strategic environmental assessment (SEA), illustrated by case where a previously developed SEA process was applied to municipal energy planning in Sweden. The process integrated decision-making tools for scenario planning, public participation and environmental assessment. This article describes the use of LCA for environmental assessment in this context, with focus on methodology and practical experiences. While LCA provides a systematic framework for the environmental assessment and a wider systems perspective than what is required in SEA, LCA cannot address all aspects of environmental impact required, and therefore needs to be complemented by other tools. The integration of LCA with tools for public participation and scenario planning posed certain methodological challenges, but provided an innovative approach to designing the scope of the environmental assessment and defining and assessing alternatives. - Research highlights: ► LCA was explored as analytical tool in an SEA process of municipal energy planning. ► The process also integrated LCA with scenario planning and public participation. ► Benefits of using LCA were a systematic framework and wider systems perspective. ► Integration of tools required some methodological challenges to be solved. ► This proved an innovative approach to define alternatives and scope of assessment.

ECONOMIC AND THEORETICAL ASPECTS OF PLANNING EFFECTIVE ACTIVITY OF ENTERPRISES IN THE COAL INDUSTRIES

Directory of Open Access Journals (Sweden)

Zh. K. Galiev

2018-03-01

than the marginal profit of the reporting period; the interests of manufacturers (machine-building enterprises as well as those of consumers (coal mining enterprises should be taken into account on the basis of ensuring equal net present value of income when using new equipment (technology of different types. The article presents the calculation formulas which allow forming an option of the effective activity of the coal mining enterprise. They can be used in the planning process. Summary. This research made it possible to improve the efficiency of enterprises which develop coal deposits through the use of the proposed methodological tools and implementation of requirements in their planning.

The costs and profitability of heat-energy entrepreneurship

International Nuclear Information System (INIS)

Solmio, H.

1998-01-01

Heat-energy entrepreneurs are responsible for the supply of fuel to and the labour input required by heating of buildings in their locality. An individual heat-energy entrepreneur or a consortium of them, a company or a co-operative is paid for the work according to the amount of heat-energy produced. In Finland there are about 50 operational heating targets and about 100 in planning stage. TTS-Institute has studied the activities of heat-energy entrepreneurs since 1993 in connection with research projects included in the national Bioenergy research programme. This study covered 10 heating plants with capacities 60 - 1000 kW, two of which are district heating plants. Five of the targets (60 - 370 kW) were included in the previous heat-energy entrepreneurs follow-up study conducted in 1993 - 1995 and five (80 - 1000 kW) were new. The main fuel used in all the targets was wood chips with light fuel oil reserve or auxiliary fuel. All but one of the entrepreneurs, supplying these heating targets located in Central and Southern Finland, are farmers, who procure the fuelwood and take care of heating and its supervision. Transportation of wood chips, topping up of the silo and heating work and working path consumed 0.12-0.78 h of time/MWh. When compared to the five study targets' follow-up results of the years 1993 - 1995, the results of the present study show reduction in labour consumption on part of the heat-energy entrepreneurs in all these targets. Profit margins of the entrepreneurs supplying heating energy were 73 - 132 FIM/h (excluding the interest on the equipment acquisition (agricultural tractor and associated equipment), and insurance and storage costs). When these costs were also taken into account, the resulting profit margin was 71 - 127 FIM/h. The margin included the entrepreneurs' earnings incl. monitoring of the heating plant, social security costs connected to earnings and entrepreneur's risk. When compared to the previous follow-up study, also the

How major restaurant chains plan their menus: the role of profit, demand, and health.

Science.gov (United States)

Glanz, Karen; Resnicow, Ken; Seymour, Jennifer; Hoy, Kathy; Stewart, Hayden; Lyons, Mark; Goldberg, Jeanne

2007-05-01

Increased away-from-home eating is associated with lower diet quality, and may contribute to the increasing prevalence of overweight and obesity. Healthier food choices in restaurants may help mitigate the rise in obesity and improve diet quality. This study sought to understand the views of executives at major U.S. restaurant chains regarding the process, motivation for, and challenges of offering healthier options on their menus. The Healthy Menu Study used in-depth structured telephone interviews with 41 senior menu development and marketing executives at leading casual dining and fast-food restaurant chains. The interview guide covered menu trends, influences on introduction and continuation of new menu items, and barriers to adding healthy foods. Data analysis included tabulation of responses, identification of themes, and examination of subgroup differences. Growing sales and increasing profits are the most important considerations, mentioned by 61% of respondents; health and nutrition were noted as important by 21%. Restaurants may try to avoid losing groups with a "health seeker" by offering healthier foods (low in fat and calories, more fruits and vegetables) (27% of chains), but operators believe demand for healthier foods is not widespread. Additional obstacles to including healthier menu items are short shelf life of produce (46%), increased preparation time, low sales, and high labor costs. Not surprisingly, profit margins are the primary determinants of why restaurants do or do not add and continue to serve healthier food options. Without an increase in consumer demand, it is unlikely the restaurant industry will increase their offering of healthy food choices. Insight into the restaurant industry perspective is important for developing promising strategies to encourage healthier eating patterns.

Transforming the tobacco market: why the supply of cigarettes should be transferred from for-profit corporations to non-profit enterprises with a public health mandate.

Science.gov (United States)

Callard, C; Thompson, D; Collishaw, N

2005-08-01

Current tobacco control strategies seek primarily to decrease the demand for cigarettes through measures that encourage individuals to adopt healthier behaviours. These measures are impeded and undermined by tobacco corporations, whose profit drive compels them to seek to maintain and expand cigarette sales. Tobacco corporations seek to expand cigarette sales because they are for-profit business corporations and are obliged under law to maximise profits, even when this results in harm to others. It is not legally possible for a for-profit corporation to relinquish its responsibility to make profits or for it to temper this obligation with responsibilities to support health. Tobacco could be supplied through other non-profit enterprises. The elimination of profit driven behaviour from the supply of tobacco would enhance the ability of public health authorities to reduce tobacco use. Future tobacco control strategies can seek to transform the tobacco market from one occupied by for-profit corporations to one where tobacco is supplied by institutions that share a health mandate and will help to reduce smoking and smoking related disease and death.

Competition for FDI and Profit Shifting

DEFF Research Database (Denmark)

Ma, Jie; Raimondos-Møller, Pascalis

When countries compete for the location of a new multinational plant they need to be aware of the profit shifting opportunities this new plant creates for the global multinational firm. By modelling explicitly the multinational’s intra-firm transactions, we show that the home market advantage...... that large countries have due to their size will be counteracted by such profit shifting opportunities. As a result of this, large countries will not be able to capitalize on their size and sustain high corporate taxes. We show that, on the basis of these profit shifting opportunities, a small country can...... easily win the location game ahead of a large country. How lenient the small country is in implementing transfer pricing regulations turns out to be an important variable in such location games....

Profit Sharing and Reciprocity: Theory and Survey Evidence

OpenAIRE

Cornelissen, Thomas; Heywood, John S.; Jirjahn, Uwe

2010-01-01

The 1/n problem potentially limits the effectiveness of profit sharing in motivating workers. While the economic literature suggests that reciprocity can mitigate this problem, it remains silent on the optimal degree of reciprocity. We present a representative model demonstrating that reciprocity may increase productive effort but may also increase unproductive effort such as socializing on the job. The model implies that reciprocity increases profit up to a point but decreases profit beyond ...

Benefits and Costs of For-Profit Public Education

Directory of Open Access Journals (Sweden)

Alex Molnar

2001-04-01

Full Text Available As a policy initiative, for-profit operation of public schools has not lived up to the claims of its proponents. An examination of issues such as teaching methods, academic achievement, autonomy, local control, and the image and influence of for-profit public schools suggests that "for-profits" are unlikely to succeed in the long term in improving the overall quality of public education. They do, however, seem capable of harming public schools.

An economic analysis of health plan conversions: are they in the public interest?

Science.gov (United States)

Beaulieu, Nancy Dean

2004-01-01

Over the last decade, managed-care companies have been consolidating on both a regional and national scale. More recently, nonprofit health plans have been converting to for-profit status, and this conversion has frequently occurred as a step to facilitate merger or acquisition with a for-profit company. Some industry observers attribute these managed-care marketplace trends to an industry shakeout resulting from increased competition in the sector. At the same time, these perceived competitive pressures have led to questions about the long-run viability of nonprofit health plans. Furthermore, some industry and government leaders believe that some nonprofits are already conducting themselves like for-profit health plans and question the state premium tax exemption ordinarily accorded to such plans. This paper examines related health policy issues through the lens of a case study of the proposed conversion of the CareFirst Blue Cross Blue Shield company to a for-profit public-stock company and its merger with the Wellpoint Corporation. Company executives and board members argued that CareFirst lacked access to sufficient capital and faced serious threats to its viability as a financially healthy nonprofit health care company. They also argued that CareFirst and its beneficiaries would benefit from merger through enhanced economies of scale and product-line extensions. Critics of the proposed conversion and merger raised concerns about the adverse impacts on access to care, coverage availability, quality of care, safety-net providers, and the cost of health insurance. Analyses demonstrate that CareFirst wields substantial market power in its local market, that it is unlikely to realize cost savings through expanded economies of scale, and that access to capital concerns are largely driven by the perceived need for further expansion through merger and acquisition. Although it is impossible to predict future changes in quality of care for CareFirst, analyses suggest

Cooperation and profit allocation in distribution chains

NARCIS (Netherlands)

Guardiola, Luis A.; Meca, Ana; Timmer, Judith B.

2007-01-01

We study the coordination of actions and the allocation of profit in supply chains under decentralized control in which a single supplier supplies several retailers with goods for replenishment of stocks. The goal of the supplier and the retailers is to maximize their individual profits. Since the

An Algorithm for the Nucleolus of Airport Profit Problems

NARCIS (Netherlands)

Brânzei, R.; Inarra, E.; Tijs, S.H.; Zarzuelo, J.

2003-01-01

Airport profit games are a generalization of airport cost games as well as of bankruptcy games.In this paper we present a simple algorithm to compute the nucleolus of airport profit games.In addition we prove that there exists an unique consistent allocation rule in airport profit problems, and it

Causes of different profitability of agricultural sector

Directory of Open Access Journals (Sweden)

Vučković Branko

2016-01-01

Full Text Available This work involves identification of causes of different profitability of agricultural sector done on case study of nearly identical agricultural enterprises. It shows that financial mix even in scope of similar companies can lead to various profit indicators. Through comparative financial analysis in the same industry and activity by applying methods and techniques we have concluded that company PP Ratkovo operates more stable and closer to determined norms and also shows better results in majority of the indicators. Horizontal and vertical analysis indicates that companies in Agribusiness partner group use expensive external sources of financing. We have precisely defined in which cost segment occurs highest distinction. Also we have shown reasons why PP Ratkovo in the last two years manifests great profitability measured by ebit, ebitda and net profit as well as excellent structure of material costs and wages costs in in frame of the operating income, and reasons why enterprises in Agribusiness partner group does not.

Profit inefficiency and its determinants among yam producers in Imo ...

African Journals Online (AJOL)

Farm profit inefficiency in yam production in Imo State, Nigeria was estimated using stochastic translog profit frontier model. The mean output of yam producers was 10.3tons/ha, while the mean level of profit inefficiency was 63.7 percent with a wide range of 23.41 – 94.23 percent. Mean loss of profit was N76061 per hectare.

Provision of Child Care: Cost Functions for Profit-Making and Not-for-Profit Day Care Centers

OpenAIRE

Swati Mukerjee; Ann Dryden Witte; Sheila Hollowell

1990-01-01

This paper estimates cost functions for day care centers in Massachusetts. The production technology assumed is the generalized homothetic Cobb-Douglas production function. The cost function dual to this production function is estimated separately for profit-making (P1Os) and not-for-profit (NPOs) organizations. The results are discussed in the context of current NPO literature. NPOs are found to be operating at higher average coats than PMOs for most output levels as predicted by the literat...

A Microsoft Project-Based Planning, Tracking, and Management Tool for the National Transonic Facility's Model Changeover Process

Science.gov (United States)

Vairo, Daniel M.

1998-01-01

The removal and installation of sting-mounted wind tunnel models in the National Transonic Facility (NTF) is a multi-task process having a large impact on the annual throughput of the facility. Approximately ten model removal and installation cycles occur annually at the NTF with each cycle requiring slightly over five days to complete. The various tasks of the model changeover process were modeled in Microsoft Project as a template to provide a planning, tracking, and management tool. The template can also be used as a tool to evaluate improvements to this process. This document describes the development of the template and provides step-by-step instructions on its use and as a planning and tracking tool. A secondary role of this document is to provide an overview of the model changeover process and briefly describe the tasks associated with it.

Intersection planning in Safer Transportation Network Planning : safety principles, planning framework, and library information.

NARCIS (Netherlands)

Hummel, T.

2001-01-01

This report is one in a series of publications, used in the development of the network planning tool ‘Safer Transportation Network Planning’ (Safer-TNP). The publications were used to guide the development of planning structures, diagnostic tools, planning recommendations, and research information

Organizing to Use Facebook Advertisements: A Planning Tool for Extension Professionals, Businesses, and Communities

Science.gov (United States)

Barnes, James

2016-01-01

The purpose of this article is to explain how Extension professionals, businesses, and communities can use Facebook advertisements effectively. The article is a planning tool that introduces Facebook's Advertiser Help Center, explains some applicable key concepts, and suggests best practices to apply before launching a Facebook advertising…

Optimal solutions for routing problems with profits

NARCIS (Netherlands)

Archetti, C.; Bianchessi, N.; Speranza, M. G.

2013-01-01

In this paper, we present a branch-and-price algorithm to solve two well-known vehicle routing problems with profits, the Capacitated Team Orienteering Problem and the Capacitated Profitable Tour Problem. A restricted master heuristic is applied at each node of the branch-and-bound tree in order to

Management Practices: Are Not For Profits Different?

NARCIS (Netherlands)

J. Delfgaauw (Josse); A.J. Dur (Robert); C. Propper (Propper); S. Smith (Sarah)

2011-01-01

textabstractRecent studies have demonstrated the importance of good management for firm performance. Here, we focus on management in not-for-profits (NFPs). We present a model predicting that management quality will be lower in NFPs compared to for-profits (FPs), but that outputs may not be worse if

A software tool for advanced MRgFUS prostate therapy planning and follow up

Science.gov (United States)

van Straaten, Dörte; Hoogenboom, Martijn; van Amerongen, Martinus J.; Weiler, Florian; Issawi, Jumana Al; Günther, Matthias; Fütterer, Jurgen; Jenne, Jürgen W.

2017-03-01

US guided HIFU/FUS ablation for the therapy of prostate cancer is a clinical established method, while MR guided HIFU/FUS applications for prostate recently started clinical evaluation. Even if MRI examination is an excellent diagnostic tool for prostate cancer, it is a time consuming procedure and not practicable within an MRgFUS therapy session. The aim of our ongoing work is to develop software to support therapy planning and post-therapy follow-up for MRgFUS on localized prostate cancer, based on multi-parametric MR protocols. The clinical workflow of diagnosis, therapy and follow-up of MR guided FUS on prostate cancer was deeply analyzed. Based on this, the image processing workflow was designed and all necessary components, e.g. GUI, viewer, registration tools etc. were defined and implemented. The software bases on MeVisLab with several implemented C++ modules for the image processing tasks. The developed software, called LTC (Local Therapy Control) will register and visualize automatically all images (T1w, T2w, DWI etc.) and ADC or perfusion maps gained from the diagnostic MRI session. This maximum of diagnostic information helps to segment all necessary ROIs, e.g. the tumor, for therapy planning. Final therapy planning will be performed based on these segmentation data in the following MRgFUS therapy session. In addition, the developed software should help to evaluate the therapy success, by synchronization and display of pre-therapeutic, therapy and follow-up image data including the therapy plan and thermal dose information. In this ongoing project, the first stand-alone prototype was completed and will be clinically evaluated.

Growth and profitability in small privately held biotech firms: preliminary findings.

Science.gov (United States)

Brännback, Malin; Carsrud, Alan; Renko, Maija; Ostermark, Ralf; Aaltonen, Jaana; Kiviluoto, Niklas

2009-06-01

This paper reports on preliminary findings on a study of the relationship of growth and profitability among small privately held Finnish Life Science firms. Previous research results concerning growth and profitability are mixed, ranging from strongly positive to a negative relationship. The conventional wisdom states that growth is a prerequisite for profitability. Our results suggest that the reverse is the case. A high profitability-low growth biotech firm is more probably to make the transition to high profitability-high growth than a firm that starts off with low profitability and high growth.

MARKETING PLANNING: STATE OF THE ARTIN A TRANSITIONAL ECONOMY

Directory of Open Access Journals (Sweden)

Tamara Jovanov Marjanova

2014-07-01

Full Text Available This paper is provoked by the distorted marketing practices of companies that operate in a transitional economy, specifically Republic of Macedonia.The analysis has two main purposes: 1. to identify the weaknesses in the marketing planning process, 2. to prove the connection of continuous formal marketing planning with business performance, i.e.profitability and market share. Datawasobtainedfromprimary and secondaryresearch. Primary research was conducted in the food, i.e. confectionery industry, with two techniques – survey and interview with the managers of 38% of the registered companies in the industry. Secondary research was based onbooks, journals, web-cites.The analysiswasexecutedwith IBM SPSS 19. Conclusionsare provided through descriptive and deductive statistical analysis. The findings show that the companies have multiple weaknesses in the marketing planning process (continuous formal marketing planning occurs rarely, there is lack of knowledge regarding the systematic planning process and a tendency of misuse of analytical tools. Additionally, a connection and dependence of business performance on continuous formal marketing planning was found. Limitations arise from the sample size and the (one chosen industry sector. However, there are evident practical and social implicationswhich can contribute to better competitiveness:possibilities for correction of current practices and development of a systematic marketing planning process. This research is of a great value on a national level because it is one of few that analyzes this subject through primary data. Also, the results can be consulted by researchers and practitioners from other transitional economies.

DISPAQ: Distributed Profitable-Area Query from Big Taxi Trip Data.

Science.gov (United States)

Putri, Fadhilah Kurnia; Song, Giltae; Kwon, Joonho; Rao, Praveen

2017-09-25

One of the crucial problems for taxi drivers is to efficiently locate passengers in order to increase profits. The rapid advancement and ubiquitous penetration of Internet of Things (IoT) technology into transportation industries enables us to provide taxi drivers with locations that have more potential passengers (more profitable areas) by analyzing and querying taxi trip data. In this paper, we propose a query processing system, called Distributed Profitable-Area Query ( DISPAQ ) which efficiently identifies profitable areas by exploiting the Apache Software Foundation's Spark framework and a MongoDB database. DISPAQ first maintains a profitable-area query index (PQ-index) by extracting area summaries and route summaries from raw taxi trip data. It then identifies candidate profitable areas by searching the PQ-index during query processing. Then, it exploits a Z-Skyline algorithm, which is an extension of skyline processing with a Z-order space filling curve, to quickly refine the candidate profitable areas. To improve the performance of distributed query processing, we also propose local Z-Skyline optimization, which reduces the number of dominant tests by distributing killer profitable areas to each cluster node. Through extensive evaluation with real datasets, we demonstrate that our DISPAQ system provides a scalable and efficient solution for processing profitable-area queries from huge amounts of big taxi trip data.

Components of the Profitability of Technical Currency Trading

OpenAIRE

Schulmeister, Stephan

2005-01-01

This paper investigates the sources of the profitability of 1024 moving average and momentum models when trading in the German mark (euro)/U.S. dollar market based on daily data. The main results are as follows. First, each of these models would have been profitable over the entire sample period. Second, this profitability is exclusively due to the exploitation of persistent exchange rate trends. Third, these results do not change substantially when trading is examined within subperiods. Four...

There's no profiting from a joint venture misadventure.

Science.gov (United States)

Herschman, Gary W

2004-10-01

In St. David's vs. IRS, a not-for-profit health system effectively challenged the IRS's determination that the system should be disqualified from tax exemption because it had entered a 50/50 joint venture with a for-profit system. The court decisions in St. David's, coupled with a recent IRS ruling, Revenue Ruling 2004-51, provide insight into how a not-for-profit hospital can structure such a joint venture to avoid jeopardizing its tax-exempt status.

Marketing strategies and profitability analysis of restaurants in ...

African Journals Online (AJOL)

Marketing strategies and profitability analysis of restaurants in Sokoto metropolis, Nigeria. ... Abstract. The study examined the marketing strategies and profitability of restaurants in Sokoto metropolis. ... EMAIL FULL TEXT EMAIL FULL TEXT

Farm Business Management Analysis: Adjusting the Farm Business to Increase Profit. Unit III. Volume 15, Number 3. Instructor's Guide.

Science.gov (United States)

Denker, Robert; And Others

Designed primarily for Missouri vocational agricultural instructors participating in the Farm Business Management Analysis Program, this instructor's guide, consisting of 10 lessons, deals with adjusting a farm business to increase profits. The following topics are covered in the individual lessons: law and the farm family, planning income tax…

Homogeneity index: effective tool for evaluation of intensity modulated radiation therapy plan

International Nuclear Information System (INIS)

Mohammed Ahmed, Wigdan Elsir Hassan

2016-06-01

Homogeneity index (HI) is a simple scoring tool that quantifies dose homogeneity in the target volume. It is therefore used to evaluate and compare the dose distribution of various treatment plans. This study aimed to analyze and compare HI using two formulae in patients with malignant tumors in different regions of the body. It also aimed to get knowledge about the optimal plan of IMRT and to apply it in cancer treatment cases. In this study treatment plans for 15 patients with different sites of malignant tumors was done including: cervical fibro sarcoma, nasal-sarcoma, abdomen nerosarcoma, crainopharyngioma, rabdomayosarcoma (R.M.S), which performed at three patients for each site. All of which are from the children cancer hospital (57357) in Cairo/ Egypt. The HI for each patient was calculated using two different formulae. HI values calculated using formulae (B) D max /D min was higher than those calculated using formulae (A) D5%, D95% Organs at risk were not exceeding their tolerance. The lowest values of HI were found in formula (A) D5%, D95%, therefore it was preferred to use in plan evaluation than formula (B) D max /D min. HI is used for early evaluation of the plan then the plan evaluation is completed with visual inspection of dose distribution and DVH. IMRT technique is special case of 3D conformal radiotherapy and it has accurate dose delivery for tumor and it has optimal sparing of normal tissue. (Author).

Price Discrimination, Economies of Scale, and Profits.

Science.gov (United States)

Park, Donghyun

2000-01-01

Demonstrates that it is possible for economies of scale to induce a price-discriminating monopolist to sell in an unprofitable market where the average cost always exceeds the price. States that higher profits in the profitable market caused by economies of scale may exceed losses incurred in the unprofitable market. (CMK)

Increasing the Company’s Profitability Through Logistics Management

Directory of Open Access Journals (Sweden)

Mihail Romulus Rădulescu

2012-05-01

Full Text Available The objective of the paper “Increasing the company’s profitability through logistics management”is to present the significance of organizing an efficient logistics activity and the challenges that the companiesare facing in order to obtain full advantage from using logistics as a competitive tool. The companies’dependence from the strategic decisions belonging to the supply chain stands as a reason for the ever growinginterest towards Supply Chain Management and towards applying innovative processes that will offer anadvantage when faced with increasingly tougher competition from domestic or foreign companies. Thecompany’s characteristics can be subject to deep changes through decisions pertaining to the supply chain;these decisions are vital to the company’s productivity and competitiveness. If the logistics’ role in increasingthe company’s profitability is acknowledged, then implementing complex technologies and investing multiplefactors into improving logistical performance is fully justified. Customer orientation and focusing on keyactivities, which need to be performed daily in order to meet customer demand are absolutely necessary in asystem which implies fast reaction to market changes. The managerial way of thinking has changedsignificantly in the last years, because of the highly global competitiveness, the pressure to reduce costs,focusing on the company’s central competence. The principle of functioning is an aggregate system approachfor the entire flow of information, materials and services beginning with supply of raw material, processesand movements inside the factories and warehouses, until the products reach the final customer.

A More Detailed Understanding Of Factors Associated With Hospital Profitability.

Science.gov (United States)

Bai, Ge; Anderson, Gerard F

2016-05-01

To identify the characteristics of the most profitable US hospitals, we examined the profitability of acute care hospitals in fiscal year 2013, measured as net income from patient care services per adjusted discharge. Based on Medicare Cost Reports and Final Rule Data, the median hospital lost $82 for each such discharge. Forty-five percent of hospitals were profitable, with 2.5 percent earning more than $2,475 per adjusted discharge. The ten most profitable hospitals, seven of which were nonprofit, each earned more than $163 million in total profits from patient care services. Hospitals with for-profit status, higher markups, system affiliation, or regional power, as well as those located in states with price regulation, tended to be more profitable than other hospitals. Hospitals that treated a higher proportion of Medicare patients, had higher expenditures per adjusted discharge, were located in counties with a high proportion of uninsured patients, or were located in states with a dominant insurer or greater health maintenance organization (HMO) penetration had lower profitability than hospitals that did not have these characteristics. These findings can inform policy reforms, while providing a baseline against which to measure the impact of any subsequent reforms. Project HOPE—The People-to-People Health Foundation, Inc.

Profitability analysis of plantain marketing in Kaduna metropolis ...

African Journals Online (AJOL)

Profitability analysis of plantain marketing in Kaduna metropolis, Kaduna state Nigeria. ... The study was carried out to analyze the profitability of plantain marketing and to examine the ... EMAIL FREE FULL TEXT EMAIL FREE FULL TEXT

MARKETING PLAN FOR HOTEL KAKSLAUTTANEN

OpenAIRE

Yu, Yueyuan

2011-01-01

The objective of this thesis was to make a marketing plan for Hotel Kakslauttanen to increase its sales and profit, to improve the satisfaction of customers and to promote popularity and reputation. The quantitative research method was considered to be the most appropriate for this research. In the theoretical part, the study was focused on internal and external marketing environment analysis, marketing strategies management, planning, marketing mix and segmentation. The empirical part in...

Liquidity management through financial planning

Directory of Open Access Journals (Sweden)

Kameníková Katarína

2001-12-01

Full Text Available One of the basic goals of financial management is to provide financial property and capital for running of the firm, as well as for its development, that means provide optimal firm´s liquidity.To improve liquidity is possible provide through various ways. In present time there is increasing importance of financial planning., where planning of liquidity presents one of its integral part. Therefore I deal in presented paper with possible liquidity improvement through calculation of financial planning in chosen slovac magnesite firm, exploitating and elaborating magnesite raw material.For creating of financial plann of liquidity I chosed to use one of the practical methods - method of financial indexes. Such method presents process of planning optimal liquidity with providing of required rentability. Such plann must provide balance between income and outcome, as well as secure achievment of expected profit.I used tools of financial planning for calculation of possible liquidity improvement in mentioned firm, where present financial situation is characterised by law liquidity, but high rentability. Such position presents transitive crisis situation, therefore firm must create new financial property or decrease liabilities, in order to overcome negative state of liquidity.Performed calculation showed, that change in balance sheet due to the growth of financial property will improve liquidity, rentability will be maintained, therefore firm will be able to transit from crisis situation.Providing of liquidity will present one of possible way how to care for financial health of firm. But such process is not simple, it must be done with connection to the changes of internal and external conditions of the firm.

Assistance tool commissioner of new algorithms of systems planning of therapy with ionizing

International Nuclear Information System (INIS)

Reinado, D.; Ricos, B.; Alonso, S.; Chinillach, N.; Bellido, P.; Tortosa, R.

2013-01-01

The Commissioner of a new scheduling algorithm is associated with a high number of hours of work and measures. In order to optimize the development of the Commissioner for the AAA algorithms and Acuros XB within planning Eclipse (V.10) system marketed by Varian and have developed a tool in Microsoft Excel format where the different tests have been included to perform. (Author)

Marketing plan for the introduction of a new high-end detection tool

OpenAIRE

Gibernau Torres, Alvaro

2010-01-01

The folowing master thesis focuses on the development of the marketing plan for a new high-end radar based detection tool. It was written in colaboration with Hilti Corp., one of the leading manufacturers of detection systems in the worldwide building construction industry. The purpose of this paper is to define the marketing mix (product, price, placement, and promotion) in order to present the market-entry strategy and eventualy become the most important ...

Land use planning in Safer Transportation Network Planning : safety principles, planning framework, and library information.

NARCIS (Netherlands)

Hummel, T.

2001-01-01

This report is one in a series of publications, used in the development of the network planning tool ‘Safer Transportation Network Planning’ (Safer-TNP). The publications were used to guide the development of planning structures, diagnostic tools, planning recommendations, and research information

Identifying Competences and Their Sources in a Not-for-Profit Organization

DEFF Research Database (Denmark)

Vega, Diego; Sanchez, Ron

2017-01-01

Effective competence-based management (CBM) requires in the first instance an ability to identify an organization’s competences and the sources of those competences. Identifying competences can be especially challenging in the context of not-for-profit organizations, which have often been...... characterized as being “different” from for-profit organizations. In this paper we argue that not-for-profit organizations have fundamentally the same systemic requirements for survival and success as for-profit organizations – and therefore that not-for-profits ought to be amenable to competence identification...... and analysis through use of CBM concepts and theory in essentially the same way as for-profit organizations. We support this basic proposition through a case study of competence identification and analysis in a humanitarian relief organization (HRO), an increasingly important kind of not-for-profit...

Corporate Social Responsibility and Profit Maximizing Behaviour

OpenAIRE

Becchetti, Leonardo; Giallonardo, Luisa; Tessitore, Maria Elisabetta

2005-01-01

We examine the behavior of a profit maximizing monopolist in a horizontal differentiation model in which consumers differ in their degree of social responsibility (SR) and consumers SR is dynamically influenced by habit persistence. The model outlines parametric conditions under which (consumer driven) corporate social responsibility is an optimal choice compatible with profit maximizing behavior.

40 CFR 30.25 - Revision of budget and program plans.

Science.gov (United States)

2010-07-01

... FEDERAL ASSISTANCE UNIFORM ADMINISTRATIVE REQUIREMENTS FOR GRANTS AND AGREEMENTS WITH INSTITUTIONS OF HIGHER EDUCATION, HOSPITALS, AND OTHER NON-PROFIT ORGANIZATIONS Post-Award Requirements Financial and Program Management § 30.25 Revision of budget and program plans. (a) The budget plan is the financial...

Application of relationship marketing in non-profit organisations ...

African Journals Online (AJOL)

Application of relationship marketing in non-profit organisations involved in the provision of sport and recreational services. ... A variety of factors have over time contributed to a need for marketing in non-profit ... AJOL African Journals Online.

Capital Structure and Profitability of Quoted Companies in Nigeria

Directory of Open Access Journals (Sweden)

AMOS O. AROWOSHEGBE. Ph.D; ACA.

2013-07-01

Full Text Available The study examined the relationship of capital structure to profitability of quoted firms in Nigeria. The study was based on a panel data set from 1996 to 2010 comprising sixty non – financial companies. The study specified two panel regression models. Two profitability measures: Net Profit Margin (NPM and Operating Profit Margin (OPM were taken as the dependent variables respectively. The principal explanatory variable for each of the models was Debt Ratio (DR. The results of the study indicated that there was a significant negative relationship between capital structure and profitability of quoted companies in Nigeria. Indeed, the results the Pecking order theory that profitable firms do not target an optimal level of leverage to balance the benefits and costs of debt financing. Rather, firms use retained earnings first, then debts and finally equity. Such firms would actually be paying high tax charges and also high operating costs arising from over dependence on the money market for their funds requirements. It was recommended that appropriate fiscal policies, relevant capital market institutional and legal framework should be put in place. These measures, we believe, will ensure better access to funds and reduce the cost of doing business.

Profit and loss account in the international context

Directory of Open Access Journals (Sweden)

PALIU - POPA LUCIA

2011-06-01

Full Text Available Given that the objective of financial statements is to provide information about the financial position, financial performance and cash flows of an economic unit, useful for a wide range of users in making economic decisions, particular attention should be paid to the profit and loss account, which is the main instrument for reflecting the financial performance, because on the one hand it provides the information necessary for their evaluation, and on the other hand the information essential for determining the risk of cash flows. Even if each component of the financial statements provides different pieces of information, they should be correlated because they reflect different aspects of the same transactions or events, and in this article we will address the general aspects of profit and loss account from the perspective of profit and loss account models. In this regard, after a brief theoretical approach of the profit and loss account, we will indicate the advantages of two models of profit and loss account but without forgetting their limitations. Thus, we will provide the income statement structure on two stages of normalization: internationally and nationally.

Valuing goodwill: not-for-profits prepare for annual impairment testing.

Science.gov (United States)

Heuer, Christian; Travers, Mary Ann K

2011-02-01

Accounting standards for valuing goodwill and intangible assets are becoming more rigorous for not-for-profit organizations: Not-for-profit healthcare organizations need to test for goodwill impairment at least annually. Impairment testing is a two-stage process: initial analysis to determine whether impairment exists and subsequent calculation of the magnitude of impairment. Certain "triggering" events compel all organizations--whether for-profit or not-for-profit--to perform an impairment test for goodwill or intangible assets.

Support Tool in the Diagnosis of Sales Price of Dental Plans

Science.gov (United States)

de Oliveira, Raquel A. F.; Lóscio, Bernadette F.; Pinheiro, Plácido Rogério

It shows the formatting of a table of price to be used by a company is an activity that cannot be performed only empirically. The application of statistical methodologies and actuarial comes, increasingly, being used widely by companies primarily in the business of health plan. The increasing use of these techniques ensures that a manager of these companies more security and lower risk exposure while assisting them in making decisions. The aim of this paper is to present a tool for calculating the price of dental health developed in Java and PL/PgSQL.

State Wildlife Action Plans as Tools for Adapting to a Continuously Changing Climate

Science.gov (United States)

Metivier, D. W.; Yocum, H.; Ray, A. J.

2015-12-01

Public land management plans are potentially powerful policies for building sustainability and adaptive capacity. Land managers are recognizing the need to respond to numerous climate change impacts on natural and human systems. For the first time, in 2015, the federal government required each state to incorporate climate change into their State Wildlife Action Plans (SWAP) as a condition for funding. As important land management tools, SWAPs have the potential to guide state agencies in shaping and implementing practices for climate change adaptation. Intended to be revised every ten years, SWAPs can change as conditions and understanding of climate change evolves. This study asks what practices are states using to integrate climate change, and how does this vary between states? To answer this question, we conducted a broad analysis among seven states (CO, MT, NE, ND, SD, UT, WY) and a more in-depth analysis of four states (CO, ND, SD, WY). We use seven key factors that represent best practices for incorporating climate change identified in the literature. These best practices are species prioritization, key habitats, threats, monitoring, partnerships and participation, identification of management options, and implementation of management options. The in-depth analysis focuses on how states are using climate change information for specific habitats addressed in the plans. We find that states are integrating climate change in many different ways, showing varying degrees of sophistication and preparedness. We summarize different practices and highlight opportunities to improve the effectiveness of plans through: communication tools across state lines and stakeholders, explicit targeting of key habitats, enforcement and monitoring progress and success, and conducting vulnerability analyses that incorporate topics beyond climate and include other drivers, trajectories, and implications of historic and future land-use change.

The Significance of Loyalty on Consumer Credit Profitability

Directory of Open Access Journals (Sweden)

Aditya Galih Prihartono

2012-04-01

Full Text Available The purpose of this research is to analyze and test the effect of customer loyalty on consumer credit profitability. Loyalty Index Score was developed to determine the level of customers’ loyalty level through 4 main variables; Longevity, Depth, Breadth and Referrals. The effect of Loyalty Index Score on profitability was further tested by path analysis to find out the significance direct relationship between loyalty and profitablity and the indirect relationship between the two variable through bucket. The result showed that loyalty has a significant effect on profitability either directly or indirectly. It was concluded that direct loyalty effect on profitability is lower than that of the indirect effect through bucket. The conclusion could be made by analyzing the available data from personal loan customers in one of the biggest multinational bank in indonesia during October 2010 until March 2011.

The Persistence of Profits in Azerbaijan's Banking System

Directory of Open Access Journals (Sweden)

K. Batu TUNAY

2015-06-01

Full Text Available In this research, the persistence of profits in Azerbaijan's banking sector in the short-run and the long-run is investigated. Although there are a lot of researches done in the case of different countries, enough study has been implemented for the case of Azerbaijan despite of its high speed economic growth. This research analysis continuity of profits by using system panel data method. Obtained results indicate that profits demonstrate no persistence or a little persistence. In this context, existence of competitive powers in the sector can be stated.

Gas-processing profit margin series begins in OGJ

International Nuclear Information System (INIS)

Kovacs, K.J.

1991-01-01

This paper reports on the bases and methods employed by the WK (Wright, Killen and Co, Houston) profit-margin indicator for U.S. gas-processing plants. Additionally, this article reviews the historical profitability of the gas-processing industry and key factors affecting these trends. Texas was selected as the most representative for the industry, reflecting the wide spectrum of gas-processing plants. The profit performance of Texas' gas plants is of special significance because of the large number of plants and high volume of NGL production in the region

Oil price scenarios and refining profitability

International Nuclear Information System (INIS)

Sweeney, B.

1993-01-01

Currently refining profitability is low because there has been an overbuilding of conversion capacity in Western Europe in the last round. Oil marketing, the chemicals business and the fundamental economy itself are at low points in their cycles which have not coincided, at least in the UK, since 1975. Against that gloomy background, it is predicted that downstream profitability will recover in the mid-1990s. Crude oil prices will remain low until the call on OPEC crude increases again and takes up the capacity which has been brought on stream in response to the Gulf War. When this happens, it is likely to trigger another price spike and another round of investment in production capacity. Environmentally driven investments in desulphurisation or emissions reduction will be poorly remunerated all the way through the value chain. Refining margins will recover when white oil demand growth tightens up the need for conversion capacity. Marketing will need to reduce the retail network overcapacity in the mature markets if it is to improve its profitability. In this period of low profitability, even with the light at the end of the tunnel for refiners in the middle of the decade, the industry structure is under threat. There is a strong argument for new modes of competitive behaviour which are backed by strong elements of cooperation. (author)

Combining Purpose With Profits

DEFF Research Database (Denmark)

Julian Birkinshaw, Julian; Foss, Nicolai Juul; Lindenberg, Siegwart

2014-01-01

A sense of purpose that transcends making money can motivate employees. But to sustain both a sense of purpose and a solid level of profitability over time, companies need to pay attention to several fundamental organizing principles....

20 CFR 435.25 - Revision of budget and program plans.

Science.gov (United States)

2010-04-01

... GRANTS AND AGREEMENTS WITH INSTITUTIONS OF HIGHER EDUCATION, HOSPITALS, OTHER NON-PROFIT ORGANIZATIONS, AND COMMERCIAL ORGANIZATIONS Post-Award Requirements Financial and Program Management § 435.25 Revision of budget and program plans. (a) The budget plan is the financial expression of the project or...

38 CFR 49.25 - Revision of budget and program plans.

Science.gov (United States)

2010-07-01

... (CONTINUED) UNIFORM ADMINISTRATIVE REQUIREMENTS FOR GRANTS AND AGREEMENTS WITH INSTITUTIONS OF HIGHER EDUCATION, HOSPITALS, AND OTHER NON-PROFIT ORGANIZATIONS Post-Award Requirements Financial and Program Management § 49.25 Revision of budget and program plans. (a) The budget plan is the financial expression of...

45 CFR 2543.25 - Revision of budget and program plans.

Science.gov (United States)

2010-10-01

... AND COMMUNITY SERVICE GRANTS AND AGREEMENTS WITH INSTITUTIONS OF HIGHER EDUCATION, HOSPITALS, AND OTHER NON-PROFIT ORGANIZATIONS Post-Award Requirements Financial and Program Management § 2543.25 Revision of budget and program plans. (a) The budget plan is the financial expression of the project or...

The Inquiry Matrix: A Tool for Assessing and Planning Inquiry in Biology and Beyond

Science.gov (United States)

Grady, Julie

2010-01-01

One way to advance inquiry in the classroom is to establish a systematic strategy for reflecting on our practice and our students' readiness to engage in increasingly complex scientific reasoning. The Matrix for Assessing and Planning Scientific Inquiry (MAPSI) is a tool that promotes this valuable reflection so that we, as teachers, are better…

10 CFR 603.615 - Financial management standards for-profit firms.

Science.gov (United States)

2010-01-01

... 10 Energy 4 2010-01-01 2010-01-01 false Financial management standards for-profit firms. 603.615... § 603.615 Financial management standards for-profit firms. (a) To avoid causing needless changes in participants' financial management systems, an expenditure-based TIA will make for-profit participants that...

The Determinants of Bank Profitability: The Case of Tunisia

Directory of Open Access Journals (Sweden)

Olfa Nessibi

2016-01-01

Full Text Available Using bank level data this paper examines how bank’s specific characteristics and macroeconomic indicators affect the profitability in the Tunisian banking industry over the period 1990–2008. The results indicate that the more profitable banks are those higher amount of capital and lower operating costs. Furthermore, it appears that private banks tend to perform better than state owned ones.  Despite the great importance given to the board of directors, it doesn't have a dominant role in the Tunisian commercial banks. Finally, turning to macroeconomic conditions and its impact on banks’ profitability, we find that the real interest rate has a positive effect on bank profitability.

Where Did They Go? Market Share Trends of Business Student Enrollment at Public, Not-for-Profit, and For-Profit Institutions from 1996 to 2008

Science.gov (United States)

Fox Garrity, Bonnie Kathleen

2012-01-01

The author presents the trends in market share of business student enrollment at public, not-for-profit, and for-profit 4-year-and-above institutions from 1996 to 2008. Although each sector of the institutions has experienced growth in overall enrollments, the relative market share of public and not-for-profit institutions has dropped, whereas the…

The Effect of Capital Working Management on the Profitability

Directory of Open Access Journals (Sweden)

Slamet Mulyono

2018-02-01

Full Text Available Companies must maintain the sustainability business. In order to keep their existence and competitiveness, companies must increase profitability in every year. It also applies to state fertilizer companies. However, 10 years of history (2005-2014, the state fertilizer company have been facing difficulties in maintaining business sustainability. Profitability fluctuates and tends to decrease every year. One of the causes is inefficient working capital management. The objective of this study is to determine the relationship between working capital management and corporate profitability. To ensure the absence of the influence of unexamined factors, this study uses control variables of firm size, financial leverage, and gross domestic product. This research uses a positivist paradigm with a quantitative approach and multiple regression analysis.The results of this study indicate that state fertilizer companies will be able to increase ROA by accelerating Days of Sales in Inventory and Days of Payables. Higher assets, reduce profitability, and increasing debt withdrawal, which further declines the profitability. State fertilizer companies should accelerate inventory turnover and obligation payments to suppliers to minimize the risk of foreign exchange loss, considering that 80% of raw materials are still imported. In addition, state fertilizer should maintain asset quality and minimize debt withdrawal to increase profitability. 

26 CFR 509.105 - Industrial and commercial profits.

Science.gov (United States)

2010-04-01

... sales promotion, the orders being transmitted to Switzerland for acceptance, then the profits arising... 26 Internal Revenue 19 2010-04-01 2010-04-01 false Industrial and commercial profits. 509.105 Section 509.105 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED...

Profit efficiency among catfish farmers in Benue state, Nigeria | Tsue ...

African Journals Online (AJOL)

The study examined profit efficiency among catfish farmers in Benue State of Nigeria using a stochastic profit frontier approach. A multi-stage sampling technique was used to collect data from 143 catfish farmers through a well structured questionnaire. The study used a Cobb-Douglas stochastic profit frontier function to ...

In California, not-for-profit hospitals spent more operating expenses on charity care than for-profit hospitals spent.

Science.gov (United States)

Valdovinos, Erica; Le, Sidney; Hsia, Renee Y

2015-08-01

In exchange for sizable tax exemptions, not-for-profit hospitals must engage in activities that meet the Internal Revenue Service's community benefit standard. The provision of charity care-free care to those unable to pay-can help meet that standard. Bad debt, the other form of uncompensated care, cannot be used to meet the standard, although Medicaid shortfalls can. However, the ACA lacks guidelines for providing charity care, and federal law sets no minimum requirements for community benefit activities. Using data from California, we examined whether the levels of charity and uncompensated care provided differed across general acute care hospitals by profit status and other characteristics during 2011-13. The mean proportion of total operating expenses spent on charity care differed significantly between not-for-profit (1.9 percent) and for-profit hospitals (1.4 percent), in contrast to the mean proportion spent on uncompensated care. Both types of spending varied widely across hospitals. Policy makers should consider measures that remove disincentives to meeting the persistent considerable need for charity care-for example, increasing supports to offset rising Medicaid shortfalls resulting from program expansion-and facilitate the tracking of ACA impacts on the distribution of charity care and uncompensated care delivery. Project HOPE—The People-to-People Health Foundation, Inc.

A Kitchen with too Many Cooks: Factors Associated with Hospital Profitability

Directory of Open Access Journals (Sweden)

Na-Eun Cho

2018-01-01

Full Text Available In this paper, we carefully investigate previous literature to extract 10 relevant factors to explain the hospital profitability and build an econometrically well-specified model of explaining hospital profitability that does not suffer from omitted variable bias. Then we provide empirical evidence to a common belief that the objective function of a hospital varies with the type of hospital. We identified distinct objective functions for three types of hospitals: for-profit hospitals are driven by the overarching agreed-upon goal of profit maximization for shareholders; government hospitals, which are often the insurers of last resort, are obliged to put the public interest over profit objectives; nonprofit hospitals, which are legally prohibited from distributing profits, occupy the middle ground between for-profit and government hospitals. The results of this paper suggest that the ownership type should determine the factors on which hospitals focus and hence are useful to hospital management and academic researchers.

The Profitability – Risk Relationship and Financing Decision

Directory of Open Access Journals (Sweden)

Nicoleta BARBUTA-MISU

2007-01-01

Full Text Available The enterprise financial decision is a rational process for option to the optimal variant related to financing and investments. For the capital investment to be justified, the profitability of the invested money must be at least equal with the profitability of the alternative investment opportunities with the same risk on market. The choosing of a way for financing is determined on the one side by their cost and on the other side by the existent capital structure. In this paper I tried to analyse the profitability – risk relationship in the financing decision for the “NIKOS” Ltd.

22 CFR 145.25 - Revision of budget and program plans.

Science.gov (United States)

2010-04-01

... Section 145.25 Foreign Relations DEPARTMENT OF STATE CIVIL RIGHTS GRANTS AND AGREEMENTS WITH INSTITUTIONS OF HIGHER EDUCATION, HOSPITALS, AND OTHER NON-PROFIT ORGANIZATIONS Post-Award Requirements Financial and Program Management § 145.25 Revision of budget and program plans. (a) The budget plan is the...

28 CFR 70.25 - Revision of budget and program plans.

Science.gov (United States)

2010-07-01

... REQUIREMENTS FOR GRANTS AND AGREEMENTS (INCLUDING SUBAWARDS) WITH INSTITUTIONS OF HIGHER EDUCATION, HOSPITALS AND OTHER NON-PROFIT ORGANIZATIONS Post-Award Requirements Financial and Program Management § 70.25 Revision of budget and program plans. (a) The budget plan is the financial expression of the project or...

22 CFR 518.25 - Revision of budget and program plans.

Science.gov (United States)

2010-04-01

... GRANTS AND AGREEMENTS WITH INSTITUTIONS OF HIGHER EDUCATION, HOSPITALS, AND OTHER NON-PROFIT ORGANIZATIONS Post-Award Requirements Financial and Program Management § 518.25 Revision of budget and program plans. (a) The budget plan is the financial expression of the project or program as approved during the...

15 CFR 14.25 - Revision of budget and program plans.

Science.gov (United States)

2010-01-01

... ADMINISTRATIVE REQUIREMENTS FOR GRANTS AND AGREEMENTS WITH INSTITUTIONS OF HIGHER EDUCATION, HOSPITALS, OTHER NON-PROFIT, AND COMMERCIAL ORGANIZATIONS Post-Award Requirements Financial and Program Management § 14.25 Revision of budget and program plans. (a) The budget plan is the financial expression of the project or...

DISPAQ: Distributed Profitable-Area Query from Big Taxi Trip Data †

Science.gov (United States)

Putri, Fadhilah Kurnia; Song, Giltae; Rao, Praveen

2017-01-01

One of the crucial problems for taxi drivers is to efficiently locate passengers in order to increase profits. The rapid advancement and ubiquitous penetration of Internet of Things (IoT) technology into transportation industries enables us to provide taxi drivers with locations that have more potential passengers (more profitable areas) by analyzing and querying taxi trip data. In this paper, we propose a query processing system, called Distributed Profitable-Area Query (DISPAQ) which efficiently identifies profitable areas by exploiting the Apache Software Foundation’s Spark framework and a MongoDB database. DISPAQ first maintains a profitable-area query index (PQ-index) by extracting area summaries and route summaries from raw taxi trip data. It then identifies candidate profitable areas by searching the PQ-index during query processing. Then, it exploits a Z-Skyline algorithm, which is an extension of skyline processing with a Z-order space filling curve, to quickly refine the candidate profitable areas. To improve the performance of distributed query processing, we also propose local Z-Skyline optimization, which reduces the number of dominant tests by distributing killer profitable areas to each cluster node. Through extensive evaluation with real datasets, we demonstrate that our DISPAQ system provides a scalable and efficient solution for processing profitable-area queries from huge amounts of big taxi trip data. PMID:28946679

Improvement of pressure ulcer prevention care in private for-profit residential care homes: an action research study.

Science.gov (United States)

Kwong, Enid Wy; Hung, Maria Sy; Woo, Kevin

2016-11-25

A need exits to develop a protocol for preventing pressure ulcers (PUs) in private for-profit nursing homes in Hong Kong, where the incidence of PUs is relatively high and which have high proportion of non-professional care staff. The implementation of such protocol would involve changes in the practice of care, likely evoking feelings of fear and uncertainty that may become a barrier to staff adherence. We thus adopted the Systems Model of Action Research in this study to manage the process of change for improving PU prevention care and to develop a pressure ulcer prevention protocol for private for-profit nursing homes. A total of 474 residents and care staff who were health workers, personal care workers, and/or nurses from four private, for-profit nursing homes in Hong Kong participated in this study. Three cyclic stages and steps, namely, unfreezing (planning), changing (action), and refreezing (results) were carried out. During each cycle, focus group interviews, field observations of the care staff's practices and inspections of the skin of the residents for pressure ulcers were conducted to evaluate the implementation of the protocol. Qualitative content analysis was adopted to analyse the data. The data and methodological triangulation used in this study increased the credibility and validity of the results. The following nine themes emerged from this study: prevention practices after the occurrence of PUs, the improper use of pressure ulcer prevention materials, non-compliance with several prevention practices, improper prevention practices, the perception that the preventive care was being performed correctly, inadequate readiness to use the risk assessment tool, an undesirable environment, the supplying of unfavorable resources, and various management styles in the homes with or without nurses. At the end of the third cycle, the changes that were identified included improved compliance with the revised risk assessment method, the timely and appropriate

Hospital financial management: what is the link between revenue cycle management, profitability, and not-for-profit hospitals' ability to grow equity?

Science.gov (United States)

Singh, Simone Rauscher; Wheeler, John

2012-01-01

Effective revenue cycle management--from appointment scheduling and patient registration at the front end of the revenue cycle to billing and cash collections at the back end--plays a crucial role in hospitals' efforts to improve their financial performance. Using data for 1,397 bond-issuing, not-for-profit US hospitals for 2000 to 2007, this study analyzed the relationship between hospitals' performance at managing the revenue cycle and their profitability and ability to build equity capital. Hospital-level fixed effects regression analysis was used to model four different measures of profitability and equity capital as functions of two key financial indicators of revenue cycle management--amount of patient revenue and speed of revenue collection. The results indicated that higher amounts of patient revenue in relation to a hospital's assets were associated with statistically significant increases in operating and total profit margins, free cash flow, and equity capital (p < 0.01 for all four models); that is, hospitals that generated more patient revenue per dollar of assets invested reported improved financial performance. Likewise, a statistically significant link existed between lower revenue collection periods and all four indicators of hospital financial performance (p < 0.01 for three models; p < 0.05 for one model). Hospitals that collected faster on their patient revenue reported higher profit margins and larger equity values. For revenue cycle managers, these findings represent good news: Streamlining a hospital's management of the patient revenue cycle can advance the organization's financial viability by improving profitability and enabling equity growth.

Effect of network topology on the evolutionary ultimatum game based on the net-profit decision

Science.gov (United States)

Ye, Shun-Qiang; Wang, Lu; Jones, Michael C.; Ye, Ye; Wang, Meng; Xie, Neng-Gang

2016-04-01

The ubiquity of altruist behavior amongst humans has long been a significant puzzle in the social sciences. Ultimatum game has proved to be a useful tool for explaining altruistic behavior among selfish individuals. In an ultimatum game where alternating roles exist, we suppose that players make their decisions based on the net profit of their own. In this paper, we specify a player's strategy with two parameters: offer level α ∈ [ 0,1) and net profit acceptance level β ∈ [ - 1,1). By Monte Carlo simulation, we analyze separately the effect of the size of the neighborhood, the small-world property and the heterogeneity of the degree distributions of the networks. Results show that compared with results observed for homogeneous networks, heterogeneous networks lead to more rational outcomes. Moreover, network structure has no effect on the evolution of kindness level, so moderate kindness is adaptable to any social groups and organizations.

26 CFR 1.401-7 - Forfeitures under a qualified pension plan.

Science.gov (United States)

2010-04-01

... 26 Internal Revenue 5 2010-04-01 2010-04-01 false Forfeitures under a qualified pension plan. 1...) INCOME TAX (CONTINUED) INCOME TAXES Pension, Profit-Sharing, Stock Bonus Plans, Etc. § 1.401-7 Forfeitures under a qualified pension plan. (a) General rules. In the case of a trust forming a part of a...

Converting MEMS technology into profits

Science.gov (United States)

Bryzek, Janusz

1998-08-01

This paper discusses issues related to transitioning a company from the advanced technology development phase (with a particular focus on MEMS) to a profitable business, with emphasis on start-up companies. It includes several case studies from (primarily) NovaSensor MEMS development history. These case studies illustrate strategic problems with which advanced MEMS technology developers have to be concerned. Conclusions from these case studies could be used as checkpoints for future MEMS developers to increase probability of profitable operations. The objective for this paper is to share the author's experience from multiple MEMS start-ups to accelerate development of the MEMS market by focusing state- of-the-art technologists on marketing issues.

Using a concept map as a tool for strategic planning: The Healthy Brain Initiative.

Science.gov (United States)

Anderson, Lynda A; Day, Kristine L; Vandenberg, Anna E

2011-09-01

Concept mapping is a tool to assist in strategic planning that allows planners to work through a sequence of phases to produce a conceptual framework. Although several studies describe how concept mapping is applied to various public health problems, the flexibility of the methods used in each phase of the process is often overlooked. If practitioners were more aware of the flexibility, more public health endeavors could benefit from using concept mapping as a tool for strategic planning. The objective of this article is to describe how the 6 concept-mapping phases originally outlined by William Trochim guided our strategic planning process and how we adjusted the specific methods in the first 2 phases to meet the specialized needs and requirements to create The Healthy Brain Initiative: A National Public Health Road Map to Maintaining Cognitive Health. In the first stage (phases 1 and 2 of concept mapping), we formed a steering committee, convened 4 work groups over a period of 3 months, and generated an initial set of 42 action items grounded in science. In the second stage (phases 3 and 4), we engaged stakeholders in sorting and rating the action items and constructed a series of concept maps. In the third and final stage (phases 5 and 6), we examined and refined the action items and generated a final concept map consisting of 44 action items. We then selected the top 10 action items, and in 2007, we published The Healthy Brain Initiative: A National Public Health Road Map to Maintaining Cognitive Health, which represents the strategic plan for The Healthy Brain Initiative.

Planning and land policy tools for limiting urban sprawl: The example of Belgrade

Directory of Open Access Journals (Sweden)

Zeković Slavka

2015-01-01

Full Text Available Both the characteristics of Serbia’s urban land policy, the delay in reforms and land development management of the Belgrade Metropolitan Area (BMA illustrate the complexities following the reshaping of institutional framework under the conditions of economic and other uncertainties of societal transition. The negative implications of the prolonged crisis on the new urban development policy and urban land tools can postpone the establishment and application of guidelines for limiting the urban sprawl. This paper presents a brief literature review, as well as the current urban land policy and land-use efficiency in the BMA. Traditional urban land tools will be shortly described, followed by recommendations for limiting sprawl. There is a need for readjusting the current planning and urban policy regarding the urban sprawl, from an urban “command-and-control” approach to a “learn-and-adapt” approach. We suggest the introduction of more innovative and flexible urban land policy tools. [Projekat Ministarstva nauke Republike Srbije, br. III47014

A Strategic Planning Tool for Increasing African American Blood Donation.

Science.gov (United States)

Singleton, Ashley; Spratling, Regena

2018-05-01

Historically, African Americans (AAs) have been underrepresented as blood donors. Having a lack of racially diverse blood donors contributes to transfusion complications, particularly in patients with sickle cell disease, who are both disproportionately AA and the recipients of frequent transfusions. Increasing AA blood donation is a complex public health issue. This review article serves to fill a gap in translating research regarding known hindrances and facilitators of AA blood donation to improve real-world donation practice and ultimately, patient outcomes. We incorporate findings from a literature review to develop a tool that blood centers, provider organizations, and patient advocacy groups can use to aid strategic planning efforts aimed at increasing AA blood donation.

Regional Energy Planning Tool for Renewable Integrated Low-Energy District Heating Systems

DEFF Research Database (Denmark)

Tol, Hakan; Dincer, Ibrahim; Svendsen, Svend

2013-01-01

Low-energy district heating systems, operating at low temperature of 55 °C as supply and 25°C as return, can be the energy solution as being the prevailing heating infrastructure in urban areas, considering future energy schemesaiming at increased exploitation of renewable energy sources together...... with low-energy houses in focus with intensified energy efficiency measures. Employing low-temperature operation allows the ease to exploit not only any type of heat source but also low-grade sources, i.e., renewable and industrial waste heat, which would otherwise be lost. In this chapter, a regional...... energy planning tool is described considered with various energy conversion systems based on renewable energy sources to be supplied to an integrated energy infrastructure involving a low-energy district heating, a district cooling, and an electricity grid. The developed tool is performed for two case...

The Impact of Internal Factors on Bank Profitability in Kosovo

Directory of Open Access Journals (Sweden)

Leonora Haliti Rudhani

2016-02-01

Full Text Available Commercial banks play an important role in the economic development and financial stability; therefore this study investigated the influence of internal factors in the profitability of commercial banks in Kosovo. Based on the literature review, a crucial internal factor on the profitability of banks in Kosovo was deemed: the repayment of assets (ROA as a measure of profitability influenced by other independent variables, such as: bank size, capital adequacy, loan and liquidity risk. The aim of this study is to investigate the empirical relation between internal factors determining bank profitability and profitability as a dependent variable. The empirical analysis is based on the data of commercial banks in Kosovo published in the period 2010-2014. The data were analysed with SPSS 21 version, and the hypotheses were tested by means of correlation and linear regression. The findings of the study proved that commercial banks in Kosovo could enlarge their profitability by increasing the level of bank loaning and other investments, except for managing risk and liquidity properly.

The Features of Forming and Using the Finansial and Material Resources of Socially Oriented Non-Profit Organizations of Volgograd Region

Directory of Open Access Journals (Sweden)

Oleynik Olga Stepanovna

2014-12-01

Full Text Available The article deals with the problem of interaction of regional authorities and the institute of socially oriented non-profit organizations that carry out the activity aimed at solving social problems, the development of civil society in Russia. The forms and activities of socially oriented non-profit organizations are systematically presented. The authors reveal the directions and tools for supporting the activities of socially oriented non-profit organizations by public authorities and local self-government bodies. The authors aimed at fixing the peculiarities of organization and conduct of statistical observation over the activity of socially-oriented organizations in Volgograd region. The organizational events were arranged. They were necessary for the conduct of qualitative statistical analysis of the activity of socially oriented organizations. For the first time the official data on the activity of socially oriented non-profit organizations in Volgograd region, including the information on formation and use of money and other property, was received as a result of the statistical observation. The authors focus on the analysis of the sources of money and other property, reveal the composition of income in non-profit organizations of various organizational and legal forms. The forms of work in socially oriented non-profit organizations of Volgograd region and its results as of 2013 are thoroughly studied. The conducted statistical analysis showed that the significant public sector has been established in the region. It provides the necessary public social services, financial or social assistance to the most vulnerable members of society.

Assessing the quality of conformal treatment planning: a new tool for quantitative comparison

International Nuclear Information System (INIS)

Menhel, J; Levin, D; Alezra, D; Symon, Z; Pfeffer, R

2006-01-01

We develop a novel radiotherapy plan comparison index, critical organ scoring index (COSI), which is a measure of both target coverage and critical organ overdose. COSI is defined as COSI = 1 - (V(OAR) >tol /TC), where V(OAR) >tol is the fraction of volume of organ at risk receiving more than tolerance dose, and TC is the target coverage, V T,PI /V T , where V T,PI is the target volume receiving at a least prescription dose and V T is the total target volume. COSI approaches unity when the critical structure is completely spared and the target coverage is unity. We propose a two-dimensional, graphical representation of COSI versus conformity index (CI), where CI is a measure of a normal tissue overdose. We show that this 2D representation is a reliable, visual quantitative tool for evaluating competing plans. We generate COSI-CI plots for three sites: head and neck, cavernous sinus, and pancreas, and evaluate competing non-coplanar 3D and IMRT treatment plans. For all three sites this novel 2D representation assisted the physician in choosing the optimal plan, both in terms of target coverage and in terms of critical organ sparing. We verified each choice by analysing individual DVHs and isodose lines. Comparing our results to the widely used conformation number, we found that in all cases where there were discrepancies in the choice of the best treatment plan, the COSI-CI choice was considered the correct one, in several cases indicating that a non-coplanar 3D plan was superior to the IMRT plans. The choice of plan was quick, simple and accurate using the new graphical representation

Increasing gas producer profitability with virtual well visibility via an end-to-end wireless Internet gas monitoring system

Energy Technology Data Exchange (ETDEWEB)

McDougall, M. [Northrock Resources Ltd., Calgary, AB (Canada); Benterud, K. [Zed.i solutions, Calgary, AB (Canada)

2003-07-01

This PowerPoint presentation describes how Northrock Resources Ltd. increased profitability using Smart-Alek{sup TM} while avoiding high implementation costs. Smart-Alek is a new type of fully integrated end-to-end electronic gas flow measurement (GFM) system based on Field Intelligence Network and End User Interference (FINE). Smart-Alek can analyze gas production through public wireless communications and a web-browser delivery system. The system has enabled Northrock to increase gas volumes with more accurate measurement and reduced downtime. In addition, operating costs have decreased because the frequency of well visits has been reduced and the administrative procedures of data collection is more efficient. The real-time well visibility of the tool has proven to be very effective in optimizing business profitability. 7 figs.

Statistical methods for analysing the relationship between bank profitability and liquidity

OpenAIRE

Boguslaw Guzik

2006-01-01

The article analyses the most popular methods for the empirical estimation of the relationship between bank profitability and liquidity. Owing to the fact that profitability depends on various factors (both economic and non-economic), a simple correlation coefficient, two-dimensional (profitability/liquidity) graphs or models where profitability depends only on liquidity variable do not provide good and reliable results. Quite good results can be obtained only when multifactorial profitabilit...

34 CFR 74.25 - Revision of budget and program plans.

Science.gov (United States)

2010-07-01

... WITH INSTITUTIONS OF HIGHER EDUCATION, HOSPITALS, AND OTHER NON-PROFIT ORGANIZATIONS Post-Award Requirements Financial and Program Management § 74.25 Revision of budget and program plans. (a) The budget plan is the financial expression of the project or program as approved during the award process. It may...

Generic phase transitions and profit singularities in Arnol'd's model

International Nuclear Information System (INIS)

Davydov, Aleksei A; Matos, Helena Mena

2007-01-01

For a smooth one-parameter family of pairs of control systems and profit densities on a circle, the generic transitions between optimal rotations and stationary strategies are studied in the problem of maximization of the time-averaged profit on the infinite horizon. It is shown that there are only two types of such transitions, the corresponding singularities of the average profit as a function of the family parameter are found, and it is proved that these singularities are stable under small perturbations of a generic family. The classification of singularities of the maximum average profit is completed for generic families. Bibliography: 16 titles.

Tools for an integrated systems approach to sustainable port city planning

Directory of Open Access Journals (Sweden)

Gilles Morel

2013-12-01

Full Text Available Large port cities like Shanghai, Amsterdam and Rio de Janeiro are key cogwheels in international logistics and transport networks but also serve as showcases for the rest of the world; as such, they constitute strategic assets for the host country´s economy and international influence. Historically, a city and its port often developed independently, through sometimes contradictory or even confrontational policies. Today, the growing number of usage disputes over increasingly coveted coastal areas is prompting local managers to incorporate urban and port-related issues in overarching planning programs. In particular, planning of the sea front and the buffer zone between the port and the city must contribute decisively to the deployment of more effective, cleaner transport services for the port city as a whole. In general, one of the key global challenges for planners and decision-makers consists in integrating sustainable development goals (environmental and social components, as well as the stimulation of industrial competitiveness into urban planning. In this context the PHEBUS research group has initiated an international program of research to develop innovative methods and tools that can help territorial stakeholders to design, evaluate, compare and ultimately choose development scenarios for the future of their port cities. The main themes are addressed via a multidisciplinary systems approach on the scale of a coastal urban area with an industrial and port complex. In particular, the themes include sea front planning, the city-port interface, energy optimization (e.g. the introduction and sharing of renewable energies, risk resilience, climate change and multimodal, clean transport.

Risk Pricing and Profit Maximization of Insurance Companies ...

African Journals Online (AJOL)

The research investigates the impact of pricing of risk on the profitability of Nigeria insurance market and also the relationship between operation expenses and profitability of the non-life insurance market in Nigeria. Results show that economy, competition and government regulation have effect on pricing of risk. Also, it was ...

smallholder farmers' use and profitability of legume inoculants

African Journals Online (AJOL)

ACSS

Rhizobia inoculant, a product of Kenya, and its profitability in smallholder farms. Data were collected from ... of the inoculants use and gross margin analysis to examine profitability. The area under the .... the effects of various factors on the extent of. BIOFIX® use. ..... little information, resulting in reduced adoption of legume ...

MO-H-19A-01: FEATURED PRESENTATION - Treatment Planning Tool for Radiotherapy with Very High-Energy Electron Beams

International Nuclear Information System (INIS)

Bazalova, M; Qu, B; Palma, B; Loo, B; Maxim, P; Hynning, E; Hardemark, B

2014-01-01

Purpose: To develop a tool for treatment planning optimization for fast radiotherapy delivered with very high-energy electron beams (VHEE) and to compare VHEE plans to state-of-the-art plans for challenging pelvis and H'N cases. Methods: Treatment planning for radiotherapy delivered with VHEE scanning pencil beams was performed by integrating EGSnrc Monte Carlo (MC) dose calculations with spot scanning optimization run in a research version of RayStation. A Matlab GUI for MC beamlet generation was developed, in which treatment parameters such as the pencil beam size and spacing, energy and number of beams can be selected. Treatment planning study for H'N and pelvis cases was performed and the effect of treatment parameters on the delivered dose distributions was evaluated and compared to the clinical treatment plans. The pelvis case with a 691cm3 PTV was treated with 2-arc 15MV VMAT and the H'N case with four PTVs with total volume of 531cm3 was treated with 4-arc 6MV VMAT. Results: Most studied VHEE plans outperformed VMAT plans. The best pelvis 80MeV VHEE plan with 25 beams resulted in 12% body dose sparing and 8% sparing to the bowel and right femur compared to the VMAT plan. The 100MeV plan was superior to the 150MeV plan. Mixing 100 and 150MeV improved dose sparing to the bladder by 7% compared to either plan. Plans with 16 and 36 beams did not significantly affect the dose distributions compared to 25 beam plans. The best H'N 100MeV VHEE plan decreased mean doses to the brainstem, chiasm, and both globes by 10-42% compared to the VMAT plan. Conclusion: The pelvis and H'N cases suggested that sixteen 100MeV beams might be sufficient specifications of a novel VHEE treatment machine. However, optimum machine parameters will be determined with the presented VHEE treatment-planning tool for a large number of clinical cases. BW Loo and P Maxim received research support from RaySearch Laboratories. E Hynning and B Hardemark are employees of

Hospital development plans: a new tool to break ground for strategic thinking in Tanzanian hospitals.

Science.gov (United States)

Flessa, Steffen

2005-12-01

Tanzanian hospitals suffer from underfunding and poor management. In particular, planning and strategic thinking need improvement. Cultural values such as subordination, risk aversion, and high time preference, together with a long history of socialist government, result in lack of responsibility, accountability, and planning. This has been addressed by the health sector reform with its focus on decentralization, strengthened by the introduction of basket funding facilitated by the Comprehensive Council Health Plans. As a consequence of this the next logical step is to improve the authority of regional and district hospitals in the use of their resources by introducing hospital development plans. These strategic plans were introduced as tools of strategic planning in 2001 by the Kreditanstalt für Wiederaufbau in close collaboration with the Tanzanian Ministry of Health, binding the release of rehabilitation funds to presentation of a strategic hospital plan. This study examines the rationale and content of hospital development plans. Initial experiences are discussed. The quality of presented plans has steadily improved, but there is a tendency for hospitals with a close connection to development partners to present well prepared reports while other hospitals have severe problems fulfilling the requirements. For many hospitals it is in fact the first time that they have had to define their functions and future role, thus breaking ground for strategic thinking.

Earnings and bank profitability in Nigeria

Directory of Open Access Journals (Sweden)

John N. N. Ugoani

2016-12-01

Full Text Available Bank earnings in form of retained profit help in the capital formation of banks. This is critical because capital inadequacy is often a cause of bank failures. During the banking crisis in Nigeria the gross earnings of many banks diminished considerably due to frauds and bad management. For example, in 2009 the Central Bank of Nigeria revoked the operating licences of fourteen banks which had huge nonperforming loans and were making losses. The fragility in the Nigerian banking system in the 1990s and beyond was compounded due to wide spread poor corporate governance practices and imprudent lending that led to the erosion of gross earnings and profitability. The study employed the exploratory research design. Data analyses were done through description statistics and the regression technique using the statistical package for the social sciences. The regression result was Y = 4.926 + 1.877x meaning that with an increase of 1 percent in gross earnings bank profitability increases by 1.88 percent. This is the crux of the study.

Being 'green' helps profitability?

International Nuclear Information System (INIS)

Austin, D.

1999-01-01

Pollution reduction beyond regulatory compliance is gaining momentum among firms, but managers ask if being 'green' helps profitability. Evidence suggests it doesn't hurt, but when we see environmentally attractive firms with sound financial performance, it cannot yet say which is cause and which is effect [it

Is merging and acquisition profitable?

International Nuclear Information System (INIS)

Skjeret, Frode; Soergard, Lars

2002-01-01

This report deals with mergers and acquisitions in the electricity sector in Norway. The background is the fact that the profitability of these activities proves to be low. In buying, it is typically the selling shareholder who profits from the transaction, while the buying company does not really earn much. This result appears to be a robust result both in different countries, between sectors and independent of methodology. The report provides theoretical justification for merging and buying up and empirical evaluations of the effects of company integration. It is asserted that what can be learned in general from the literature may also occur in the European power sector. Furthermore, the report discusses the challenges faced by the companies if they want to expand through mergers and acquisitions

Not-for-profit versus for-profit health care providers-Part I: comparing and contrasting their records.

Science.gov (United States)

Rotarius, Timothy; Trujillo, Antonio J; Liberman, Aaron; Ramirez, Bernardo

2005-01-01

The debate over which health care providers are most capably meeting their responsibilities in serving the public's interest continues unabated, and the comparisons of not-for-profit (NFP) versus for-profit (FP) hospitals remain at the epicenter of the discussion. From the perspective of available factual information, which of the two sides to this debate is correct? This article is part I of a 2-part series on comparing and contrasting the performance records of NFP health care providers with their FP counterparts. Although it is demonstrated that both NFP and FP providers perform virtuous and selfless feats on behalf of America's public, it is also shown that both camps are involved in potentially willful clinical and administrative missteps. Part I contains the background information (eg, legal differences, perspectives on social responsibility, and types of questionable and fraudulent behavior) that is necessary to adequately understand the scope of the comparison issue. Part II offers actual comparisons of the 2 organizational structures using several disparate factors such as specific organizational behaviors, approach to the health care priorities of cost and quality, and business-focused goals of profits, efficiency, and community benefit.

Not-for-profit versus for-profit health care providers--Part II: Comparing and contrasting their records.

Science.gov (United States)

Rotarius, Timothy; Trujillo, Antonio J; Liberman, Aaron; Ramirez, Bernardo

2006-01-01

The debate over which health care providers are most capably meeting their responsibilities in serving the public's interest continues unabated, and the comparisons of not-for-profit (NFP) versus for-profit (FP) hospitals remain at the epicenter of the discussion. From the perspective of available factual information, which of the two sides to this debate is correct? This article is part II of a 2-part series on comparing and contrasting the performance records of NFP health care providers with their FP counterparts. Although it is demonstrated that both NFP and FP providers perform virtuous and selfless feats on behalf of America's public, it is also shown that both camps have been accused of being involved in potentially willful clinical and administrative missteps. Part I provided the background information (eg, legal differences, perspectives on social responsibility, and types of questionable and fraudulent behavior) required to adequately understand the scope of the comparison issue. Part II offers actual comparisons of the 2 organizational structures using several disparate factors such as specific organizational behaviors, approach to the health care priorities of cost and quality, and business-focused goals of profits, efficiency, and community benefit.

Research Tools and Materials | NCI Technology Transfer Center | TTC

Science.gov (United States)

Research Tools can be found in TTC's Available Technologies and in scientific publications. They are freely available to non-profits and universities through a Material Transfer Agreement (or other appropriate mechanism), and available via licensing to companies.

Customer acquisition plan for a small-size entrepreneur

OpenAIRE

Puotiniemi, Tiia

2014-01-01

The aim of this thesis was to draw a customer acquisition plan and improve the marketing planning in the company. Therefore, the final result was the market research summary. Development of the marketing strategy planning was based on internal and external situation analyses. This thesis is concentrated on a small-size operator’s business and therefore the internet marketing was brought up with its profitable benefits and advantages. The thesis was written as an auxiliary guide to build u...

Management of Enterprise Profit: Theory and Methodology

OpenAIRE

Nadezhda Sergeevna Piontkevich

2015-01-01

Effective management of financial activity of commercial organization promotes achievement of the main objective of its activity – receiving profit. Both external and internal factors causing specifics of financial management of organization in the field of management of profit have impact on this process. In modern conditions of economic development this problem gains the greatest relevance, and new approaches for its decision are required. In the present article the author’s theoretical and...

Assessing Flood Risks and Planning for Resiliency in New Jersey: A Case Study on the Use of Online Flood Mapping and Resilience Planning Tools

Science.gov (United States)

Auermuller, L. M.; Gatto, J.; Huch, C.

2015-12-01

The highly developed nature of New Jersey's coastline, barrier island and lagoon communities make them particularly vulnerable to storm surge, sea level rise and flooding. The impacts of Hurricane Sandy have enlightened coastal communities to these realities. Recognizing these vulnerabilities, the Jacques Cousteau National Research Reserve (JC NERR), Rutgers Center for Remote Sensing and Spatial Analysis (CRSSA), Rutgers Bloustein School and the Barnegat Bay Partnership (BBP) have developed web-based tools to assist NJ's coastal communities in visualizing and planning for future local impacts. NJFloodMapper and NJAdapt are two complementary interactive mapping websites that visualize different current and future flood hazards. These hazard layers can be combined with additional data including critical facilities, evacuation routes, socioeconomic and environmental data. Getting to Resilience is an online self-assessment tool developed to assist communities reduce vulnerability and increase preparedness by linking planning, mitigation, and adaptation. Through this interactive process communities will learn how their preparedness can yield valuable points through voluntary programs like FEMA's Community Rating System and Sustainable Jersey. The assessment process can also increase the community's understanding of where future vulnerabilities should be addressed through hazard mitigation planning. Since Superstorm Sandy, more than thirty communities in New Jersey have been provided technical assistance in assessing their risks and vulnerabilities to coastal hazards, and have begun to understand how to better plan and prepare for short and long-term changes along their shorelines.

An Analysis of The Islamic and Conventional Banking Profitability in Palestine

Directory of Open Access Journals (Sweden)

Mohmad Tawfiq Abusharbeh

2011-12-01

Full Text Available Abstract: An Analysis of the Islamic and Conventional Banking Profitability in Palestine. The research paper examines the performance of profitability of Islamic banks against conventional banks for the period of 2005 to 2010. Two alternative measurements of banking profitability such as Return on Equity (ROE and Return on Assets (ROA are used to examine whether there is any differences of profit rate between Islamic, local and foreign conventional banks. The study concludes that Islamic banks generally provide the similar profit rate compared to local banks, however Islamic banks provide lower profit rate compared to foreign banks. Finally the findings also suggest that there is no statistical significant difference in mean return between the Islamic banks, local and foreign banks in Palestine. The study recommends the critical needs for Islamic regulation in order to improve the role of Islamic banking industry in Palestine.

Business analytics of specialized medical biochemistry laboratory using profit and loss acount

Directory of Open Access Journals (Sweden)

Vikica Buljanović

2011-07-01

Full Text Available Introduction. By measuring the actual effectiveness of a medical biochemistry laboratory’s business operations, we can determine the accounting measure of laboratory’s profitability, where operating expenses of the laboratory are covered by the income generated from the services. A laboratory’s financial report can be based on a profit and loss account, which shows whether or not a business entity, i.e., the laboratory, is making a profit during a particular business period. Methods. Profitability of the Specialized Medical Biochemical Laboratory (Laboratory of the General County Hospital in Našice, Croatia, was determined using the profit and loss account for 2007. Business success was expressed using the accounting measures of marginal contribution, gross income, and operating income, which could show whether or not the laboratory was operating profitably. This procedure allowed us to identify indicators of successful or unsuccessful business operations of the Laboratory. Results. According to the profit and loss account, the operating profit was 719,926 HRK, i.e., the operating margin was 11.7%, indicating that the Laboratory was operating positively. After subtracting all operating expenses per 100 income units, 11.7 units profit remained from the Laboratory’s core business. Conclusion. The Specialized Medical Biochemical Laboratory of the General County Hospital in Našice generated income, i.e., it operated at a profit. The purpose of profit and loss account was to determine the Laboratory operations that had impact on its business effectiveness and could increase the actual profitability. If the laboratory operates at a loss, and no activities are undertaken that would reverse the business toward positive, the analysis may provide information on the cost for the society as a whole of the studied laboratory within the existing healthcare system.