WorldWideScience

Sample records for relevant cost information

  1. Relevant cost information for order acceptance decisions

    NARCIS (Netherlands)

    Wouters, M.J.F.

    1997-01-01

    Some economic considerations for order acceptance decisions are discussed. The relevant economic considerations for order acceptance are widely discussed in the literature: only those costs are relevant which would be avoidable by not accepting the order incremental costs plus opportunity costs .

  2. The Social Costs of Electricity Generation—Categorising Different Types of Costs and Evaluating Their Respective Relevance

    Directory of Open Access Journals (Sweden)

    Sascha Samadi

    2017-03-01

    Full Text Available Various electricity generation technologies using different primary energy sources are available. Many published studies compare the costs of these technologies. However, most of those studies only consider plant-level costs and do not fully take into account additional costs that societies may face in using these technologies. This article reviews the literature on the costs of electricity generation technologies, aiming to determine which types of costs are relevant from a societal point of view when comparing generation technologies. The paper categorises the relevant types of costs, differentiating between plant-level, system and external costs as the main categories. It discusses the relevance of each type of cost for each generation technology. The findings suggest that several low-carbon electricity generation technologies exhibit lower social costs per kWh than the currently dominant technologies using fossil fuels. More generally, the findings emphasise the importance of taking not only plant-level costs, but also system and external costs, into account when comparing electricity generation technologies from a societal point of view. The article intends to inform both policymakers and energy system modellers, the latter who may strive to include all relevant types of costs in their models.

  3. A Compositional Relevance Model for Adaptive Information Retrieval

    Science.gov (United States)

    Mathe, Nathalie; Chen, James; Lu, Henry, Jr. (Technical Monitor)

    1994-01-01

    There is a growing need for rapid and effective access to information in large electronic documentation systems. Access can be facilitated if information relevant in the current problem solving context can be automatically supplied to the user. This includes information relevant to particular user profiles, tasks being performed, and problems being solved. However most of this knowledge on contextual relevance is not found within the contents of documents, and current hypermedia tools do not provide any easy mechanism to let users add this knowledge to their documents. We propose a compositional relevance network to automatically acquire the context in which previous information was found relevant. The model records information on the relevance of references based on user feedback for specific queries and contexts. It also generalizes such information to derive relevant references for similar queries and contexts. This model lets users filter information by context of relevance, build personalized views of documents over time, and share their views with other users. It also applies to any type of multimedia information. Compared to other approaches, it is less costly and doesn't require any a priori statistical computation, nor an extended training period. It is currently being implemented into the Computer Integrated Documentation system which enables integration of various technical documents in a hypertext framework.

  4. Support and Against Historical Cost Accounting: is IT Value Relevance for Decision Making?

    OpenAIRE

    Rahmawati, Evi

    2006-01-01

    This paper reviews the issues on the support and criticism of historical cost accounting (HCA) and the incremental information content on current cost disclosures. Based on literature review this study find that historical cost is still relevant to use in decision making. Empirical studies show evidence both; supporting historical cost accounting and criticisms against the conventional historical cost based financial statements. Issues on historical cost are raised because of economic condit...

  5. Support and Against Historical Cost Accounting: is IT Value Relevance for Decision Making?

    OpenAIRE

    Rahmawati, Evi

    2006-01-01

    This paper reviews the issues on the support and criticism of historical cost accounting (HCA) and the incremental information content on current cost disclosures. Based on literature review this study find that historical cost is still relevant to use in decision making. Empirical studies show evidence both; supporting historical cost accounting and criticisms against the conventional historical cost based financial statements. Issues on historical cost are raised because of  economic condit...

  6. The economic lot size and relevant costs

    NARCIS (Netherlands)

    Corbeij, M.H.; Jansen, R.A.; Grübström, R.W.; Hinterhuber, H.H.; Lundquist, J.

    1993-01-01

    In many accounting textbooks it is strongly argued that decisions should always be evaluated on relevant costs; that is variable costs and opportunity costs. Surprisingly, when it comes to Economic Order Quantities or Lot Sizes, some textbooks appear to be less straightforward. The question whether

  7. Support and Against Historical Cost Accounting: Is it Value Relevance for Decision Making?

    Directory of Open Access Journals (Sweden)

    Evi Rahmawati

    2016-01-01

    Full Text Available This paper reviews the issues on the support and criticism of historical cost accounting (HCA and the incremental information content on current cost disclosures. Based on literature review this study find that historical cost is still relevant to use in decision making. Empirical studies show evidence both; supporting historical cost accounting and criticisms against the conventional historical cost based financial statements. Issues on historical cost are raised because of  economic condition, inflation, the change in high tech environment, price movements, and regulators statements. Studies shows that historical cost accounting. over the decade: still have power explanatory for investors, which indicates that its benefits outweigh its cost. However, Barth et al. (1996 provide strong evidence on incremental information of current cost disclosures for certain assets and liabilities. This paper concludes that even there are weaknesses (against HCA, still there are more benefits that we can gain through HCA.

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

    Directory of Open Access Journals (Sweden)

    Ebipanipre Gabriel Mieseigha

    2014-08-01

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

  9. Information Needs/Relevance

    OpenAIRE

    Wildemuth, Barbara M.

    2009-01-01

    A user's interaction with a DL is often initiated as the result of the user experiencing an information need of some kind. Aspects of that experience and how it might affect the user's interactions with the DL are discussed in this module. In addition, users continuously make decisions about and evaluations of the materials retrieved from a DL, relative to their information needs. Relevance judgments, and their relationship to the user's information needs, are discussed in this module. Draft

  10. Is Information Still Relevant?

    Science.gov (United States)

    Ma, Lia

    2013-01-01

    Introduction: The term "information" in information science does not share the characteristics of those of a nomenclature: it does not bear a generally accepted definition and it does not serve as the bases and assumptions for research studies. As the data deluge has arrived, is the concept of information still relevant for information…

  11. Relevance: An Interdisciplinary and Information Science Perspective

    Directory of Open Access Journals (Sweden)

    Howard Greisdorf

    2000-01-01

    Full Text Available Although relevance has represented a key concept in the field of information science for evaluating information retrieval effectiveness, the broader context established by interdisciplinary frameworks could provide greater depth and breadth to on-going research in the field. This work provides an overview of the nature of relevance in the field of information science with a cursory view of how cross-disciplinary approaches to relevance could represent avenues for further investigation into the evaluative characteristics of relevance as a means for enhanced understanding of human information behavior.

  12. Residential Mobility and Turnout: The Relevance of Social Costs, Timing and Education

    DEFF Research Database (Denmark)

    Hansen, Jonas Hedegaard

    2016-01-01

    Residential mobility has substantial negative effects on voter turnout. However, existing studies have been unable to disentangle whether this is due to social costs, informational costs or convenience costs that are related to re-registration. This article analyzes the relevance of the different...... moved from the old neighborhood and it does not matter if citizens change municipality. Thus, the disruption of social ties is the main explanation for the negative effect of moving on turnout. Furthermore, the timing of residential mobility is important as the effect on turnout declines quickly after...... settling down. This illustrates that large events in citizens’ everyday life close to Election Day can distract them from going to the polling station. Finally, residential mobility mostly affects the turnout of less educated citizens. Consequentially, residential mobility increases inequalities in voter...

  13. 46 CFR 560.5 - Receipt of relevant information.

    Science.gov (United States)

    2010-10-01

    ... 46 Shipping 9 2010-10-01 2010-10-01 false Receipt of relevant information. 560.5 Section 560.5... FOREIGN PORTS § 560.5 Receipt of relevant information. (a) In making its decision on matters arising under... submissions should be supported by affidavits of fact and memorandum of law. Relevant information may include...

  14. Creation of reliable relevance judgments in information retrieval systems evaluation experimentation through crowdsourcing: a review.

    Science.gov (United States)

    Samimi, Parnia; Ravana, Sri Devi

    2014-01-01

    Test collection is used to evaluate the information retrieval systems in laboratory-based evaluation experimentation. In a classic setting, generating relevance judgments involves human assessors and is a costly and time consuming task. Researchers and practitioners are still being challenged in performing reliable and low-cost evaluation of retrieval systems. Crowdsourcing as a novel method of data acquisition is broadly used in many research fields. It has been proven that crowdsourcing is an inexpensive and quick solution as well as a reliable alternative for creating relevance judgments. One of the crowdsourcing applications in IR is to judge relevancy of query document pair. In order to have a successful crowdsourcing experiment, the relevance judgment tasks should be designed precisely to emphasize quality control. This paper is intended to explore different factors that have an influence on the accuracy of relevance judgments accomplished by workers and how to intensify the reliability of judgments in crowdsourcing experiment.

  15. Has Financial Statement Information become Less Relevant?

    DEFF Research Database (Denmark)

    Thinggaard, Frank; Damkier, Jesper

    This paper presents insights into the question of whether accounting information based on the EU’s Accounting Directives has become less value-relevant to investors over time. The study is based on a research design first used by Francis and Schipper (1999), where value-relevance is measured......? The sample is based on non-financial companies listed on the Copenhagen Stock Exchange in the period 1984-2002. Our analyses show that all the applied accounting measures are value-relevant as investment strategies based on the information earn positive market-adjusted returns in our sample period....... The results provide some indication of a decline in the value-relevance of earnings information in the 1984-2001 period, and mixed, but not statistically reliable, evidence for accounting measures where book value information and asset values are also extracted from financial statements. The results seem...

  16. Transaction costs, externalities and information technology in health care.

    Science.gov (United States)

    Ferguson, B; Keen, J

    1996-01-01

    This paper discusses some of the economic issues which underpin the rationale for investment in information and communications technologies (ICTs). Information imperfections lead to significant transaction costs (search, negotiating and monitoring) which in turn confer a negative externality on parties involved in exchange. This divergence in private and social costs leads to a degree of resource misallocation (efficiency loss) which, uncorrected, results in a sub-optimal outcome. Traditional solutions to this problem are to rely upon direct government action to reduce the costs of transacting between market agents, or to employ tax/subsidy measures and other legislative action to achieve the desired market outcome. Three key policy questions are raised in the context of the NHS purchaser/provider relationship. Firstly, what is the optimum level of transaction costs; secondly, can ICTs assist in lowering the level of transaction costs to the optimum level; thirdly, who should bear the investment cost in reducing the level of transaction costs? The issue of property rights in different information systems is discussed and raises interesting policy questions about how much investment should be undertaken centrally rather than devolved to a more local level. In some ways this economic framework offers a post hoc justification of why different ICT systems have been introduced at various levels of the NHS. Essentially this reduces to the problem of externalities: providing good information confers a positive externality: not providing relevant, timely and accurate information confers a negative externality, by increasing further the level of transaction costs. The crucial role which ICT systems can play lies in attempting to reduce the level of transaction costs and driving the market towards what Dahlman has described as the transaction-cost-constrained equilibrium.

  17. Signal Enhancement as Minimization of Relevant Information Loss

    OpenAIRE

    Geiger, Bernhard C.; Kubin, Gernot

    2012-01-01

    We introduce the notion of relevant information loss for the purpose of casting the signal enhancement problem in information-theoretic terms. We show that many algorithms from machine learning can be reformulated using relevant information loss, which allows their application to the aforementioned problem. As a particular example we analyze principle component analysis for dimensionality reduction, discuss its optimality, and show that the relevant information loss can indeed vanish if the r...

  18. Natural brain-information interfaces: Recommending information by relevance inferred from human brain signals

    Science.gov (United States)

    Eugster, Manuel J. A.; Ruotsalo, Tuukka; Spapé, Michiel M.; Barral, Oswald; Ravaja, Niklas; Jacucci, Giulio; Kaski, Samuel

    2016-01-01

    Finding relevant information from large document collections such as the World Wide Web is a common task in our daily lives. Estimation of a user’s interest or search intention is necessary to recommend and retrieve relevant information from these collections. We introduce a brain-information interface used for recommending information by relevance inferred directly from brain signals. In experiments, participants were asked to read Wikipedia documents about a selection of topics while their EEG was recorded. Based on the prediction of word relevance, the individual’s search intent was modeled and successfully used for retrieving new relevant documents from the whole English Wikipedia corpus. The results show that the users’ interests toward digital content can be modeled from the brain signals evoked by reading. The introduced brain-relevance paradigm enables the recommendation of information without any explicit user interaction and may be applied across diverse information-intensive applications. PMID:27929077

  19. 49 CFR 556.9 - Public inspection of relevant information.

    Science.gov (United States)

    2010-10-01

    ... 49 Transportation 6 2010-10-01 2010-10-01 false Public inspection of relevant information. 556.9... NONCOMPLIANCE § 556.9 Public inspection of relevant information. Information relevant to a petition under this... Administration, 400 Seventh Street, SW., Washington, DC 20590. Copies of available information may be obtained in...

  20. Software Helps Retrieve Information Relevant to the User

    Science.gov (United States)

    Mathe, Natalie; Chen, James

    2003-01-01

    The Adaptive Indexing and Retrieval Agent (ARNIE) is a code library, designed to be used by an application program, that assists human users in retrieving desired information in a hypertext setting. Using ARNIE, the program implements a computational model for interactively learning what information each human user considers relevant in context. The model, called a "relevance network," incrementally adapts retrieved information to users individual profiles on the basis of feedback from the users regarding specific queries. The model also generalizes such knowledge for subsequent derivation of relevant references for similar queries and profiles, thereby, assisting users in filtering information by relevance. ARNIE thus enables users to categorize and share information of interest in various contexts. ARNIE encodes the relevance and structure of information in a neural network dynamically configured with a genetic algorithm. ARNIE maintains an internal database, wherein it saves associations, and from which it returns associated items in response to a query. A C++ compiler for a platform on which ARNIE will be utilized is necessary for creating the ARNIE library but is not necessary for the execution of the software.

  1. The Development of Relevance in Information Retrieval

    Directory of Open Access Journals (Sweden)

    Mu-hsuan Huang

    1997-12-01

    Full Text Available This article attempts to investigate the notion of relevance in information retrieval. It discusses various definitions for relevance from historical viewpoints and the characteristics of relevance judgments. Also, it introduces empirical results of important related researches.[Article content in Chinese

  2. Information Technology Budgets and Costs: Do You Know What Your Information Technology Costs Each Year?

    Science.gov (United States)

    Dugan, Robert E.

    2002-01-01

    Discusses yearly information technology costs for academic libraries. Topics include transformation and modernization activities that affect prices and budgeting; a cost model for information technologies; life cycle costs, including initial costs and recurring costs; cost benchmarks; and examples of pressures concerning cost accountability. (LRW)

  3. The minimal work cost of information processing

    Science.gov (United States)

    Faist, Philippe; Dupuis, Frédéric; Oppenheim, Jonathan; Renner, Renato

    2015-07-01

    Irreversible information processing cannot be carried out without some inevitable thermodynamical work cost. This fundamental restriction, known as Landauer's principle, is increasingly relevant today, as the energy dissipation of computing devices impedes the development of their performance. Here we determine the minimal work required to carry out any logical process, for instance a computation. It is given by the entropy of the discarded information conditional to the output of the computation. Our formula takes precisely into account the statistically fluctuating work requirement of the logical process. It enables the explicit calculation of practical scenarios, such as computational circuits or quantum measurements. On the conceptual level, our result gives a precise and operational connection between thermodynamic and information entropy, and explains the emergence of the entropy state function in macroscopic thermodynamics.

  4. Evaluating automatic attentional capture by self-relevant information.

    Science.gov (United States)

    Ocampo, Brenda; Kahan, Todd A

    2016-01-01

    Our everyday decisions and memories are inadvertently influenced by self-relevant information. For example, we are faster and more accurate at making perceptual judgments about stimuli associated with ourselves, such as our own face or name, as compared with familiar non-self-relevant stimuli. Humphreys and Sui propose a "self-attention network" to account for these effects, wherein self-relevant stimuli automatically capture our attention and subsequently enhance the perceptual processing of self-relevant information. We propose that the masked priming paradigm and continuous flash suppression represent two ways to experimentally examine these controversial claims.

  5. Evolutionary relevance facilitates visual information processing.

    Science.gov (United States)

    Jackson, Russell E; Calvillo, Dusti P

    2013-11-03

    Visual search of the environment is a fundamental human behavior that perceptual load affects powerfully. Previously investigated means for overcoming the inhibitions of high perceptual load, however, generalize poorly to real-world human behavior. We hypothesized that humans would process evolutionarily relevant stimuli more efficiently than evolutionarily novel stimuli, and evolutionary relevance would mitigate the repercussions of high perceptual load during visual search. Animacy is a significant component to evolutionary relevance of visual stimuli because perceiving animate entities is time-sensitive in ways that pose significant evolutionary consequences. Participants completing a visual search task located evolutionarily relevant and animate objects fastest and with the least impact of high perceptual load. Evolutionarily novel and inanimate objects were located slowest and with the highest impact of perceptual load. Evolutionary relevance may importantly affect everyday visual information processing.

  6. Evolutionary Relevance Facilitates Visual Information Processing

    Directory of Open Access Journals (Sweden)

    Russell E. Jackson

    2013-07-01

    Full Text Available Visual search of the environment is a fundamental human behavior that perceptual load affects powerfully. Previously investigated means for overcoming the inhibitions of high perceptual load, however, generalize poorly to real-world human behavior. We hypothesized that humans would process evolutionarily relevant stimuli more efficiently than evolutionarily novel stimuli, and evolutionary relevance would mitigate the repercussions of high perceptual load during visual search. Animacy is a significant component to evolutionary relevance of visual stimuli because perceiving animate entities is time-sensitive in ways that pose significant evolutionary consequences. Participants completing a visual search task located evolutionarily relevant and animate objects fastest and with the least impact of high perceptual load. Evolutionarily novel and inanimate objects were located slowest and with the highest impact of perceptual load. Evolutionary relevance may importantly affect everyday visual information processing.

  7. Costs Systems: Relevance, Feasibility And Usefulness According To Public Officials In The State Of Paraná (Brazil

    Directory of Open Access Journals (Sweden)

    Luciane Maria Gonçalves Franco

    2013-06-01

    Full Text Available The aim in this study is to get to know the level of understanding and adoption of cost systems in cities in the State of Paraná. A descriptive study with a qualitative approach was undertaken. Data were collected through the application of a questionnaire in 67 cities in the State of Paraná. Descriptive analysis was used and Spearman’s correlation coefficient was applied to achieve the research objective. Among the study results, the following stand out: the incipient nature of knowledge about the relevance, feasibility and usefulness of a cost system; resulting from public officials’ limited knowledge, mainly about topics related to the budgetary and financial feasibility of adopting cost systems; an environment for the cost system, implemented costs systems and operating systems; although the answers obtained to proposals about cost information and control were significantly coherent.

  8. Types of Lexicographical Information Needs and their Relevance for Information Science

    Directory of Open Access Journals (Sweden)

    Bergenholtz, Henning

    2017-09-01

    Full Text Available In some situations, you need information in order to solve a problem that has occurred. In information science, user needs are often described through very specific examples rather than through a classification of situation types in which information needs occur. Furthermore, information science often describes general human needs, typically with a reference to Maslow's classification of needs (1954, instead of actual information needs. Lexicography has also focused on information needs, but has developed a more abstract classification of types of information needs, though (until more recent research into lexicographical functions with a particular interest in linguistic uncertainties and the lack of knowledge and skills in relation to one or several languages. In this article, we suggest a classification of information needs in which a tripartition has been made according to the different types of situations: communicative needs, cognitive needs, and operative needs. This is a classification that is relevant and useful in general in our modern information society and therefore also relevant for information science, including lexicography.

  9. Evaluation of relevant information for optimal reflector modeling through data assimilation procedures

    International Nuclear Information System (INIS)

    Argaud, J.P.; Bouriquet, B.; Clerc, T.; Lucet-Sanchez, F.; Poncot, A.

    2015-01-01

    The goal of this study is to look after the amount of information that is mandatory to get a relevant parameters optimisation by data assimilation for physical models in neutronic diffusion calculations, and to determine what is the best information to reach the optimum of accuracy at the cheapest cost. To evaluate the quality of the optimisation, we study the covariance matrix that represents the accuracy of the optimised parameter. This matrix is a classical output of the data assimilation procedure, and it is the main information about accuracy and sensitivity of the parameter optimal determination. We present some results collected in the field of neutronic simulation for PWR type reactor. We seek to optimise the reflector parameters that characterise the neutronic reflector surrounding the whole reactive core. On the basis of the configuration studies, it has been shown that with data assimilation we can determine a global strategy to optimise the quality of the result with respect to the amount of information provided. The consequence of this is a cost reduction in terms of measurement and/or computing time with respect to the basic approach. Another result is that using multi-campaign data rather data from a unique campaign significantly improves the efficiency of parameters optimisation

  10. Testing the idea of privileged awareness of self-relevant information.

    Science.gov (United States)

    Stein, Timo; Siebold, Alisha; van Zoest, Wieske

    2016-03-01

    Self-relevant information is prioritized in processing. Some have suggested the mechanism driving this advantage is akin to the automatic prioritization of physically salient stimuli in information processing (Humphreys & Sui, 2015). Here we investigate whether self-relevant information is prioritized for awareness under continuous flash suppression (CFS), as has been found for physical salience. Gabor patches with different orientations were first associated with the labels You or Other. Participants were more accurate in matching the self-relevant association, replicating previous findings of self-prioritization. However, breakthrough into awareness from CFS did not differ between self- and other-associated Gabors. These findings demonstrate that self-relevant information has no privileged access to awareness. Rather than modulating the initial visual processes that precede and lead to awareness, the advantage of self-relevant information may better be characterized as prioritization at later processing stages. (c) 2016 APA, all rights reserved).

  11. Value Relevance of Accounting Information in the United Arab Emirates

    Directory of Open Access Journals (Sweden)

    Jamal Barzegari Khanagha

    2011-01-01

    Full Text Available This paper examines the value relevance of accounting information in per and post-periods of International Financial Reporting Standards implementation using the regression and portfolio approaches for sample of the UAE companies. The results obtained from a combination of regression and portfolio approaches, show accounting information is value relevant in UAE stock market. A comparison of the results for the periods before and after adoption, based on both regression and portfolio approaches, shows a decline in value relevance of accounting information after the reform in accounting standards. It could be interpreted to mean that following to IFRS in UAE didn’t improve value relevancy of accounting information. However, results based on and portfolio approach shows that cash flows’ incremental information content increased for the post-IFRS period.

  12. 50 CFR 424.13 - Sources of information and relevant data.

    Science.gov (United States)

    2010-10-01

    ... 50 Wildlife and Fisheries 7 2010-10-01 2010-10-01 false Sources of information and relevant data... Sources of information and relevant data. When considering any revision of the lists, the Secretary shall..., administrative reports, maps or other graphic materials, information received from experts on the subject, and...

  13. Alpha power gates relevant information during working memory updating.

    Science.gov (United States)

    Manza, Peter; Hau, Chui Luen Vera; Leung, Hoi-Chung

    2014-04-23

    Human working memory (WM) is inherently limited, so we must filter out irrelevant information in our environment or our mind while retaining limited important relevant contents. Previous work suggests that neural oscillations in the alpha band (8-14 Hz) play an important role in inhibiting incoming distracting information during attention and selective encoding tasks. However, whether alpha power is involved in inhibiting no-longer-relevant content or in representing relevant WM content is still debated. To clarify this issue, we manipulated the amount of relevant/irrelevant information using a task requiring spatial WM updating while measuring neural oscillatory activity via EEG and localized current sources across the scalp using a surface Laplacian transform. An initial memory set of two, four, or six spatial locations was to be memorized over a delay until an updating cue was presented indicating that only one or three locations remained relevant for a subsequent recognition test. Alpha amplitude varied with memory maintenance and updating demands among a cluster of left frontocentral electrodes. Greater postcue alpha power was associated with the high relevant load conditions (six and four dots cued to reduce to three relevant) relative to the lower load conditions (four and two dots reduced to one). Across subjects, this difference in alpha power was correlated with condition differences in performance accuracy. In contrast, no significant effects of irrelevant load were observed. These findings demonstrate that, during WM updating, alpha power reflects maintenance of relevant memory contents rather than suppression of no-longer-relevant memory traces.

  14. 76 FR 34075 - Request for Information (RFI) To Identify and Obtain Relevant Information From Public or Private...

    Science.gov (United States)

    2011-06-10

    ... Relevant Information From Public or Private Entities With an Interest in Biovigilance; Extension AGENCY... and obtain relevant information regarding the possible development of a public-private partnership... Identify and Obtain Relevant Information from Public or Private Entities with an Interest in Biovigilance...

  15. Selection of relevant items for decommissioning costing estimation of a PWR using fuzzy logic

    International Nuclear Information System (INIS)

    Monteiro, Deiglys Borges; Busse, Alexander Lucas; Moreira, Joao M.L.; Maiorino, Jose Rubens

    2015-01-01

    The decommissioning is an important part of a nuclear power plant life cycle which may occur by technical, economical or safety reasons. Decommissioning requires carrying out a large number of tasks that should be planned in advance, involves cost evaluations, preparation of plans of activity and actual operational actions. Despite the large number of tasks, only part of them is relevant for cost estimation purpose. The technical literature and international regulatory agencies suggest a variety of methods for decommissioning cost estimation. Most of them require a very detailed knowledge of the plant and data available suitable for plants that are starting their decommissioning but not for those in the planning stage. The present work aims to apply fuzzy logic to sort out relevant items to cost estimation in order to reduce the work effort involved. The scheme uses parametric equations for specific cost items, and is applied to specific parts of the process of nuclear power plant decommissioning. (author)

  16. Selection of relevant items for decommissioning costing estimation of a PWR using fuzzy logic

    Energy Technology Data Exchange (ETDEWEB)

    Monteiro, Deiglys Borges; Busse, Alexander Lucas; Moreira, Joao M.L.; Maiorino, Jose Rubens, E-mail: deiglys.monteiro@ufabc.edu.br, E-mail: alexlucasb@gmail.com, E-mail: joao.moreira@ufabc.edu.br, E-mail: joserubens.maiorino@ufabc.edu.br [Universidade Federal do ABC (CECS/UFABC), Santo Andre, SP (Brazil). Centro de Engenharia, Modelagem e Ciencias Aplicadas. Programa de Pos-Graduacao em Energia e Engenharia da Energia

    2015-07-01

    The decommissioning is an important part of a nuclear power plant life cycle which may occur by technical, economical or safety reasons. Decommissioning requires carrying out a large number of tasks that should be planned in advance, involves cost evaluations, preparation of plans of activity and actual operational actions. Despite the large number of tasks, only part of them is relevant for cost estimation purpose. The technical literature and international regulatory agencies suggest a variety of methods for decommissioning cost estimation. Most of them require a very detailed knowledge of the plant and data available suitable for plants that are starting their decommissioning but not for those in the planning stage. The present work aims to apply fuzzy logic to sort out relevant items to cost estimation in order to reduce the work effort involved. The scheme uses parametric equations for specific cost items, and is applied to specific parts of the process of nuclear power plant decommissioning. (author)

  17. Information at a cost

    NARCIS (Netherlands)

    Robalo, P.; Sayag, R.

    2012-01-01

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

  18. Support Vector Machines: Relevance Feedback and Information Retrieval.

    Science.gov (United States)

    Drucker, Harris; Shahrary, Behzad; Gibbon, David C.

    2002-01-01

    Compares support vector machines (SVMs) to Rocchio, Ide regular and Ide dec-hi algorithms in information retrieval (IR) of text documents using relevancy feedback. If the preliminary search is so poor that one has to search through many documents to find at least one relevant document, then SVM is preferred. Includes nine tables. (Contains 24…

  19. Information security cost management

    CERN Document Server

    Bazavan, Ioana V

    2006-01-01

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

  20. System for selecting relevant information for decision support.

    Science.gov (United States)

    Kalina, Jan; Seidl, Libor; Zvára, Karel; Grünfeldová, Hana; Slovák, Dalibor; Zvárová, Jana

    2013-01-01

    We implemented a prototype of a decision support system called SIR which has a form of a web-based classification service for diagnostic decision support. The system has the ability to select the most relevant variables and to learn a classification rule, which is guaranteed to be suitable also for high-dimensional measurements. The classification system can be useful for clinicians in primary care to support their decision-making tasks with relevant information extracted from any available clinical study. The implemented prototype was tested on a sample of patients in a cardiological study and performs an information extraction from a high-dimensional set containing both clinical and gene expression data.

  1. A User-Centered Approach to Adaptive Hypertext Based on an Information Relevance Model

    Science.gov (United States)

    Mathe, Nathalie; Chen, James

    1994-01-01

    Rapid and effective to information in large electronic documentation systems can be facilitated if information relevant in an individual user's content can be automatically supplied to this user. However most of this knowledge on contextual relevance is not found within the contents of documents, it is rather established incrementally by users during information access. We propose a new model for interactively learning contextual relevance during information retrieval, and incrementally adapting retrieved information to individual user profiles. The model, called a relevance network, records the relevance of references based on user feedback for specific queries and user profiles. It also generalizes such knowledge to later derive relevant references for similar queries and profiles. The relevance network lets users filter information by context of relevance. Compared to other approaches, it does not require any prior knowledge nor training. More importantly, our approach to adaptivity is user-centered. It facilitates acceptance and understanding by users by giving them shared control over the adaptation without disturbing their primary task. Users easily control when to adapt and when to use the adapted system. Lastly, the model is independent of the particular application used to access information, and supports sharing of adaptations among users.

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

    Science.gov (United States)

    Demeere, Nathalie; Stouthuysen, Kristof; Roodhooft, Filip

    2009-10-01

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

  3. A content relevance model for social media health information.

    Science.gov (United States)

    Prybutok, Gayle Linda; Koh, Chang; Prybutok, Victor R

    2014-04-01

    Consumer health informatics includes the development and implementation of Internet-based systems to deliver health risk management information and health intervention applications to the public. The application of consumer health informatics to educational and interventional efforts such as smoking reduction and cessation has garnered attention from both consumers and health researchers in recent years. Scientists believe that smoking avoidance or cessation before the age of 30 years can prevent more than 90% of smoking-related cancers and that individuals who stop smoking fare as well in preventing cancer as those who never start. The goal of this study was to determine factors that were most highly correlated with content relevance for health information provided on the Internet for a study group of 18- to 30-year-old college students. Data analysis showed that the opportunity for convenient entertainment, social interaction, health information-seeking behavior, time spent surfing on the Internet, the importance of available activities on the Internet (particularly e-mail), and perceived site relevance for Internet-based sources of health information were significantly correlated with content relevance for 18- to 30-year-old college students, an educated subset of this population segment.

  4. Relationship between information asymmetry and cost of capital

    Directory of Open Access Journals (Sweden)

    Fateme Rahmani

    2013-01-01

    Full Text Available Shareholders expected return is normally impacted by informational risk and informational asymmetry, on the other hand, creates informational risk. Thus, investors demand greater risk premium in the case of informational asymmetry and in turn corporate expenditures increase. In this study, we determine the relationship between informational asymmetry and capital cost. The study uses information of 109 companies listed in Tehran Securities Exchange over the period of 2005-2010 and the results suggest a positive and significant relationship between informational asymmetry and capital cost. In addition, the results from present research indicate that when capital markets are competitive, there is not a significant relationship between informational asymmetry and capital cost. But when markets are partially competitive there is a significant relationship between informational asymmetry and capital cost.

  5. Cogito ergo video: Task-relevant information is involuntarily boosted into awareness.

    Science.gov (United States)

    Gayet, Surya; Brascamp, Jan W; Van der Stigchel, Stefan; Paffen, Chris L E

    2015-01-01

    Only part of the visual information that impinges on our retinae reaches visual awareness. In a series of three experiments, we investigated how the task relevance of incoming visual information affects its access to visual awareness. On each trial, participants were instructed to memorize one of two presented hues, drawn from different color categories (e.g., red and green), for later recall. During the retention interval, participants were presented with a differently colored grating in each eye such as to elicit binocular rivalry. A grating matched either the task-relevant (memorized) color category or the task-irrelevant (nonmemorized) color category. We found that the rivalrous stimulus that matched the task-relevant color category tended to dominate awareness over the rivalrous stimulus that matched the task-irrelevant color category. This effect of task relevance persisted when participants reported the orientation of the rivalrous stimuli, even though in this case color information was completely irrelevant for the task of reporting perceptual dominance during rivalry. When participants memorized the shape of a colored stimulus, however, its color category did not affect predominance of rivalrous stimuli during retention. Taken together, these results indicate that the selection of task-relevant information is under volitional control but that visual input that matches this information is boosted into awareness irrespective of whether this is useful for the observer.

  6. Bootstrapping agency: How control-relevant information affects motivation.

    Science.gov (United States)

    Karsh, Noam; Eitam, Baruch; Mark, Ilya; Higgins, E Tory

    2016-10-01

    How does information about one's control over the environment (e.g., having an own-action effect) influence motivation? The control-based response selection framework was proposed to predict and explain such findings. Its key tenant is that control relevant information modulates both the frequency and speed of responses by determining whether a perceptual event is an outcome of one's actions or not. To test this framework empirically, the current study examines whether and how temporal and spatial contiguity/predictability-previously established as being important for one's sense of agency-modulate motivation from control. In 5 experiments, participants responded to a cue, potentially triggering a perceptual effect. Temporal (Experiments 1a-c) and spatial (Experiments 2a and b) contiguity/predictability between actions and their potential effects were experimentally manipulated. The influence of these control-relevant factors was measured, both indirectly (through their effect on explicit judgments of agency) and directly on response time and response frequency. The pattern of results was highly consistent with the control-based response selection framework in suggesting that control relevant information reliably modulates the impact of "having an effect" on different levels of action selection. We discuss the implications of this study for the notion of motivation from control and for the empirical work on the sense of agency. (PsycINFO Database Record (c) 2016 APA, all rights reserved).

  7. Fuzzy Mutual Information Based min-Redundancy and Max-Relevance Heterogeneous Feature Selection

    Directory of Open Access Journals (Sweden)

    Daren Yu

    2011-08-01

    Full Text Available Feature selection is an important preprocessing step in pattern classification and machine learning, and mutual information is widely used to measure relevance between features and decision. However, it is difficult to directly calculate relevance between continuous or fuzzy features using mutual information. In this paper we introduce the fuzzy information entropy and fuzzy mutual information for computing relevance between numerical or fuzzy features and decision. The relationship between fuzzy information entropy and differential entropy is also discussed. Moreover, we combine fuzzy mutual information with qmin-Redundancy-Max-Relevanceq, qMax-Dependencyq and min-Redundancy-Max-Dependencyq algorithms. The performance and stability of the proposed algorithms are tested on benchmark data sets. Experimental results show the proposed algorithms are effective and stable.

  8. Cost allocation with limited information

    DEFF Research Database (Denmark)

    Hougaard, Jens Leth; Tind, Jørgen

    This article investigates progressive development of Aumann-Shapley cost allocation in a multilevel organizational or production structure. In particular, we study a linear parametric programming setup utilizing the Dantzig-Wolfe decomposition procedure. Typically cost allocation takes place after...... all activities have been performed, for example by finishing all outputs. Here the allocation is made progressively with suggestions for activities. I other words cost allocation is performed in parallel for example with a production planning process. This development does not require detailed...... information about some technical constraints in order to make the cost allocation....

  9. Fuzzy Information Retrieval Using Genetic Algorithms and Relevance Feedback.

    Science.gov (United States)

    Petry, Frederick E.; And Others

    1993-01-01

    Describes an approach that combines concepts from information retrieval, fuzzy set theory, and genetic programing to improve weighted Boolean query formulation via relevance feedback. Highlights include background on information retrieval systems; genetic algorithms; subproblem formulation; and preliminary results based on a testbed. (Contains 12…

  10. Disclosure of Non-Financial Information: Relevant to Financial Analysts?

    OpenAIRE

    ORENS, Raf; LYBAERT, Nadine

    2013-01-01

    The decline in the relevance of financial statement information to value firms leads to calls from organizational stakeholders to convey non-financial information in order to be able to judge firms' financial performance and value. This literature review aims to report extant literature findings on the use of corporate non-financial information by sell-side financial analysts, the information intermediaries between corporate management and investors. Prior studies highlight that financial ana...

  11. Considerações de custo e valor da informação Notes on cost and value of information

    Directory of Open Access Journals (Sweden)

    Alceu Souza

    2004-01-01

    Full Text Available Levantar e analisar as considerações de custo e valor mais relevantes com respeito à informação é o objetivo deste artigo. Os produtos de informação produzidos para o mercado apresentam custos de produção, mas o seu preço pode não ser explícito. Quando são produzidos pelo setor público, envolvem utilização de recursos da sociedade e se torna relevante avaliar benefício coletivo que proporcionam. Três sistemas de custeio: Absorção, Direto e ABC são examinados e avaliados quanto à adequação a organizações ou projetos de informação. Cada um desses sistemas apresenta vantagens e desvantagens. O virtual desconhecimento das estruturas de custos e a falta de estimativas confiáveis dificultam tanto a gestão de empresas de informação quanto a gestão de órgãos públicos encarregados de informar a sociedade.This article aims to identifying and analyzing the relevant issues with respect to information cost and value. The information products offered in the marketplace surely have costs even in the case a price is not explicitly charged. Information products offered by the public sector obviously require society resources for their production and thus it is relevant to assess the collective benefit they yield. Three costing systems are examined and evaluated with respect to their adequacy to information organizations and projects: Absorption, Direct Costing and ABC. Each of these systems presents advantages and disadvantages. Both the enterprises and the public organizations in duty of informing society mostly do not know their cost structure and lack of precise cost estimates. Such a situation means a serious difficulty to the management.

  12. INFORMATION MODEL OF MAJOR DEPRESSION TREATMENT COST - RELEVANCE OF QUALITY MANAGEMENT OF HEALTH SYSTEM

    Directory of Open Access Journals (Sweden)

    Danijela Tadić

    2010-09-01

    Full Text Available This paper develops multirelational data base for major depression costs. It lists how data are collected and stored into the fact base and dimension base. Uncertain data is described linguistically and modelled by fuzzy sets. Linguistic expressions are stored in dimension base. Models of major depression treatment costs are developed for each patient and all population. On the basis of this model and multirelational data base MD-OLAP a model for major depression treatment costs is developed.

  13. Information sharing during diagnostic assessments: what is relevant for parents?

    Science.gov (United States)

    Klein, Sheryl; Wynn, Kerry; Ray, Lynne; Demeriez, Lori; LaBerge, Patricia; Pei, Jacqueline; St Pierre, Cherie

    2011-05-01

    ABSTRACT This descriptive qualitative study facilitates the application of family-centered care within a tertiary care interdisciplinary neurodevelopmental diagnostic assessment clinic by furthering an understanding of parent perceptions of the relevance of diagnostic information provision. An interdisciplinary assessment team completed an open-ended questionnaire to describe parent information provision. Parents from 9 families completed in-depth parent interviews following clinic attendance to discuss perceptions of information received. Interviews were audiotaped, transcribed, and coded by related themes. Parents did not perceive the information in the way professionals expected. Parents acknowledged receipt of comprehensive information relevant to the diagnosis but indicated that not all their needs were met. During the interviews, parents described the assessment process, preassessment information, and "steps in their journey." They noted that a strength-based approach and a focus on parental competency would support their coping efforts. Results underscore the need for professionals to be attentive to parents' individualized needs.

  14. Impact of Non Accounting Information on The Value Relevance of Accounting Information: The Case of Jordan

    Directory of Open Access Journals (Sweden)

    DHIAA SHAMKI

    2013-07-01

    Full Text Available The paper presents empirical evidence about the impact of firm’s shareholders number as non accounting information on the value relevance of its earnings and book value of equity as accounting information for Jordanian industrial firms for the period from 1993 to 2002. Employing the return regression analysis and using shareholders number in two proxies namely local and foreign shareholders number, the findings of the study are fourfold. First, Individual earnings are value relevant while book value is irrelevant. Second, combining earnings with book value leads both of them to be irrelevant. Third, extending local shareholders number has significant impact on the value relevance of individual and combined earnings. Forth, extending foreign shareholders number has significant impact on the value relevance of individual book value and combined earnings. Since studies on the value relevance of these variables have neglected Jordan (and the Middle Eastern region, the study is the first especially in Jordan that tries to fill this gap by examiningthe impact of shareholders numbers on the value relevance of earnings and book valueto indicate firm value.

  15. Cost Information and Business Strategy: A Synergistic Approach to ...

    African Journals Online (AJOL)

    PROMOTING ACCESS TO AFRICAN RESEARCH ... We suggest that corporate entities should place more priority on cost information, novel costing techniques ... Keywords: Cost information, business strategy, corporate governance, growth ...

  16. Unveiling information on opportunity costs in REDD

    DEFF Research Database (Denmark)

    Delacote, Philip; Palmer, Charles; Bakkegaard, Riyong Kim

    2014-01-01

    Improving information about individual opportunity costs of deforestation agents has the potential to increase the efficiency of REDD when it takes the form of a payment for environmental services scheme. However, objectives pursued in REDD projects may vary across policy makers. Within a theoret......Improving information about individual opportunity costs of deforestation agents has the potential to increase the efficiency of REDD when it takes the form of a payment for environmental services scheme. However, objectives pursued in REDD projects may vary across policy makers. Within...... objectives in REDD-affected communities, having full information makes no difference to overall welfare as rents remain with agents. The amount of deforestation avoided will at least be as high as under asymmetric information. These results are illustrated with data collected on opportunity costs in Amazonas...

  17. Cost accounting in ECN

    International Nuclear Information System (INIS)

    Wout, E.L.; Bever Donker, J.M. van.

    1979-01-01

    A five year planning is made in which the available money is distributed to the expected programmes. This five year plan is used as basis for working plan and budget for the next year. In the working plan all financial means are divided into kinds of costs, cost centres and cost units. Based on this working plan and the relevant budgets the tariffs are calculated per working centre (cost centre). The tariffs are fixed for a whole year. Up till now these tariffs are also basis for the cost unit accounting at the end of the year together with the results of the time registration. The estimated work shop services for the working centres are included in the tariffs. For the allocation of overhead costs ECN uses dynamic keys. Depreciation costs with respect to instruments, investments etc. are determined per working centre according to a computer programme. The cost unit related costs are charged directly to cost unit. This implies that project related in instruments are looked upon as running costs. In the future we will try to refine the present cost accounting system still further in this way that we will look upon a cost centre as a profit centre. Furthermore we will try to analyse the tariff and calculation deviations and under/over occupation deviations afterwards (post calculation). The information provided to the management knows a hierachic construction: project information to projectleader, programme (compound projects) information to programme coordinator, cost centre summary to department heads, attention area (compound programme) information to programme coordinator and managing director, ECN research (compound attention areas) information to general management, information re kind of costs to relevant persons, f.e. surveys of expenditure for part time personnel to personnel bureau. The information is provided by the department of Finance and Administrative Organisation. The entire scope of cost accounting is the responsibility of the head of the department

  18. The Relevance of Information and Communication Technologies in ...

    African Journals Online (AJOL)

    The Relevance of Information and Communication Technologies in Libraries Services ... Technologies in Libraries Services and Librarianship Profession in the 21th Century ... This paper therefore, examines the importance of ICT in librarianship as a ... for Authors · for Policy Makers · about Open Access · Journal Quality.

  19. Managerial Cost Accounting for a Technical Information Center.

    Science.gov (United States)

    Helmkamp, John G.

    A two-fold solution to the cost information deficiency problem is proposed. A formal managerial cost accounting system is designed expressly for the two information services of retrospective search and selective dissemination. The system was employed during a trial period to test its effectiveness in a technical information center. Once…

  20. Lower-Cost ∈-Private Information Retrieval

    Directory of Open Access Journals (Sweden)

    Toledo Raphael R.

    2016-10-01

    Full Text Available Private Information Retrieval (PIR, despite being well studied, is computationally costly and arduous to scale. We explore lower-cost relaxations of information-theoretic PIR, based on dummy queries, sparse vectors, and compositions with an anonymity system. We prove the security of each scheme using a flexible differentially private definition for private queries that can capture notions of imperfect privacy. We show that basic schemes are weak, but some of them can be made arbitrarily safe by composing them with large anonymity systems.

  1. The relevance of accounting information enclosed in performance indicators

    Directory of Open Access Journals (Sweden)

    Mihaela-Cristina Onica

    2012-12-01

    Full Text Available This research study is analyzing the relevance of accounting information reflected through the elaboration of firm performance variables and administration because of the necessity of performance to be administrated. The subject of the theme is enclosed in current development of accounting norms at national , european, (Directives and international levels (IAS/IFRS. The analyised topic is based upon the capabilty of accounting to generate information , throug synthesis calculus being settled the nature , the characteristics and the informational valences of financial performance of an organization. The accounting infromation is base for performing the decison process. The rol of accounting in insurring the relevance and comparability of information increased significantly, being already indispensable. A real solution for communication misunderstanig elimination emerged, as result of diputes in perception and interpretation of economic information, as results for the national speciffic norms.The economic communication is demanding for firm not only in its expression but in thinking and in the process of method conceptualization of organization and administration. A detailed financial situation analysis, which are employing annual financial analysis procedures, underling the performance and risks influencing factors, are considering one starting point for addressing the issue. The introduced variables are insuring a whole vision of firm activity and an appropriate strategy for results significance.

  2. 30 CFR 251.13 - Reimbursement for the costs of reproducing data and information and certain processing costs.

    Science.gov (United States)

    2010-07-01

    ... and information and certain processing costs. 251.13 Section 251.13 Mineral Resources MINERALS... third party for the reasonable costs of processing geophysical information (which does not include cost... OUTER CONTINENTAL SHELF § 251.13 Reimbursement for the costs of reproducing data and information and...

  3. Electronic patient records in action: Transforming information into professionally relevant knowledge.

    Science.gov (United States)

    Winman, Thomas; Rystedt, Hans

    2011-03-01

    The implementation of generic models for organizing information in complex institutions like those in healthcare creates a gap between standardization and the need for locally relevant knowledge. The present study addresses how this gap can be bridged by focusing on the practical work of healthcare staff in transforming information in EPRs into knowledge that is useful for everyday work. Video recording of shift handovers on a rehabilitation ward serves as the empirical case. The results show how extensive selections and reorganizations of information in EPRs are carried out in order to transform information into professionally relevant accounts. We argue that knowledge about the institutional obligations and professional ways of construing information are fundamental for these transitions. The findings point to the need to consider the role of professional knowledge inherent in unpacking information in efforts to develop information systems intended to bridge between institutional and professional boundaries in healthcare. © The Author(s) 2011.

  4. COST ACCOUNTING AS THE KEY INFORMATION CORE OF THE COMPANY MANAGEMENT

    Directory of Open Access Journals (Sweden)

    Radmila Jablan STEFANOVIĆ

    2010-12-01

    Full Text Available The management is expected to lead the company towards the achievement of set objectives which, in the contemporary settings of marked external and internal complexity, inevitably requires sophisticated expert knowledge and skills, as well as quality information support. Cost accounting generates cost and performance information with the goal of qualitatively meeting information needs of, above all, internal users. It represents the essential part of the company’s accounting information system as a whole and it is often stressed as the key information core and a reliable information support for the company’s management in performing their managerial activities. The contemporary business environment inevitably requires the restructuring of cost accounting and new approaches to costing and cost management, in the attempt to improve the quality of cost information that has always been the object of particular interest. Moreover, only a flexibly designed cost accounting information system can qualitatively respond to the increasingly numerous and various information requirements. In this paper we discuss the role cost accounting has in offering adequate information support to managers at all managerial levels. We emphasize some of the new tools, techniques, concepts and approaches to costing and cost management

  5. Costs of informal nursing care for patients with neurologic disorders: A systematic review.

    Science.gov (United States)

    Diederich, Freya; König, Hans-Helmut; Mietzner, Claudia; Brettschneider, Christian

    2018-01-02

    To systematically review the economic burden of informal nursing care (INC), often called informal care, caused by multiple sclerosis (MS), Parkinson disease (PD), and epilepsy, with special attention to disease severity. We systematically searched MEDLINE, PsycINFO, and NHS Economic Evaluation Database for articles on the cost of illness of the diseases specified. Title, abstract, and full-text review were conducted in duplicate by 2 researchers. The distribution of hours and costs of INC were extracted and used to compare the relevance of INC across included diseases and disease severity. Seventy-one studies were included (44 on MS, 17 on PD, and 10 on epilepsy). Studies on epilepsy reported an average of 2.3-54.5 monthly hours of INC per patient. For PD, average values of 42.9-145.9 hours and for MS average values of 9.2-249 hours per patient per month were found. In line with utilized hours, costs of INC were lowest for epilepsy (interquartile range [IQR] 229-1,466 purchasing power parity US dollars [PPP-USD]) and similar for MS (IQR 4,454-11,222 PPP-USD) and PD (IQR 1,440-7,117 PPP-USD). In addition, costs of INC increased with disease severity and accounted for 38% of total health care costs in severe MS stages on average. The course of diseases and disease severity matter for the amount of INC used by patients. For each of the neurologic disorders, an increase in the costs of INC, due to increasing disease severity, considerably contributes to the rise in total health care costs. Copyright © 2017 American Academy of Neurology.

  6. Task-relevant information is prioritized in spatiotemporal contextual cueing.

    Science.gov (United States)

    Higuchi, Yoko; Ueda, Yoshiyuki; Ogawa, Hirokazu; Saiki, Jun

    2016-11-01

    Implicit learning of visual contexts facilitates search performance-a phenomenon known as contextual cueing; however, little is known about contextual cueing under situations in which multidimensional regularities exist simultaneously. In everyday vision, different information, such as object identity and location, appears simultaneously and interacts with each other. We tested the hypothesis that, in contextual cueing, when multiple regularities are present, the regularities that are most relevant to our behavioral goals would be prioritized. Previous studies of contextual cueing have commonly used the visual search paradigm. However, this paradigm is not suitable for directing participants' attention to a particular regularity. Therefore, we developed a new paradigm, the "spatiotemporal contextual cueing paradigm," and manipulated task-relevant and task-irrelevant regularities. In four experiments, we demonstrated that task-relevant regularities were more responsible for search facilitation than task-irrelevant regularities. This finding suggests our visual behavior is focused on regularities that are relevant to our current goal.

  7. Choice Complexity, Benchmarks and Costly Information

    NARCIS (Netherlands)

    Harms, Job; Rosenkranz, S.; Sanders, M.W.J.L.

    In this study we investigate how two types of information interventions, providing a benchmark and providing costly information on option ranking, can improve decision-making in complex choices. In our experiment subjects made a series of incentivized choices between four hypothetical financial

  8. Iterative Filtering of Retrieved Information to Increase Relevance

    Directory of Open Access Journals (Sweden)

    Robert Zeidman

    2007-12-01

    Full Text Available Efforts have been underway for years to find more effective ways to retrieve information from large knowledge domains. This effort is now being driven particularly by the Internet and the vast amount of information that is available to unsophisticated users. In the early days of the Internet, some effort involved allowing users to enter Boolean equations of search terms into search engines, for example, rather than just a list of keywords. More recently, effort has focused on understanding a user's desires from past search histories in order to narrow searches. Also there has been much effort to improve the ranking of results based on some measure of relevancy. This paper discusses using iterative filtering of retrieved information to focus in on useful information. This work was done for finding source code correlation and the author extends his findings to Internet searching and e-commerce. The paper presents specific information about a particular filtering application and then generalizes it to other forms of information retrieval.

  9. Innovating Without Information Constraints: Organizations, Communities, and Innovation When Information Costs Approach Zero

    OpenAIRE

    Elizabeth J. Altman; Frank Nagle; Michael L. Tushman

    2013-01-01

    Innovation traditionally takes place within an organization's boundaries and with selected partners. This Chandlerian approach is rooted in transaction costs, organizational boundaries, and information challenges. Information processing, storage, and communication costs have been an important constraint on innovation and a reason why innovation takes place inside the organization. However, exponential technological progress is dramatically decreasing information constraints, and in many conte...

  10. Relevant Costs for Decision in an Effective Controlling System

    Directory of Open Access Journals (Sweden)

    Mihaela TULVINSCHI

    2010-05-01

    Full Text Available Controlling is considered a leading concept in the sense of coordination, planning, control and automation, in order to produce the synthesis necessary in decision making. The purpose of article is to highlight the link between a dynamic accounting system and an effective controlling system. The research method used is based on the idea that the cost analysis in an efficient controlling system involves obtaining accounting information from within the entity which management then uses in decision making. In conclusion, we emphasize that an effective controlling system must provide managers the tools to meet their informational needs.

  11. Online drug databases: a new method to assess and compare inclusion of clinically relevant information.

    Science.gov (United States)

    Silva, Cristina; Fresco, Paula; Monteiro, Joaquim; Rama, Ana Cristina Ribeiro

    2013-08-01

    Evidence-Based Practice requires health care decisions to be based on the best available evidence. The model "Information Mastery" proposes that clinicians should use sources of information that have previously evaluated relevance and validity, provided at the point of care. Drug databases (DB) allow easy and fast access to information and have the benefit of more frequent content updates. Relevant information, in the context of drug therapy, is that which supports safe and effective use of medicines. Accordingly, the European Guideline on the Summary of Product Characteristics (EG-SmPC) was used as a standard to evaluate the inclusion of relevant information contents in DB. To develop and test a method to evaluate relevancy of DB contents, by assessing the inclusion of information items deemed relevant for effective and safe drug use. Hierarchical organisation and selection of the principles defined in the EGSmPC; definition of criteria to assess inclusion of selected information items; creation of a categorisation and quantification system that allows score calculation; calculation of relative differences (RD) of scores for comparison with an "ideal" database, defined as the one that achieves the best quantification possible for each of the information items; pilot test on a sample of 9 drug databases, using 10 drugs frequently associated in literature with morbidity-mortality and also being widely consumed in Portugal. Main outcome measure Calculate individual and global scores for clinically relevant information items of drug monographs in databases, using the categorisation and quantification system created. A--Method development: selection of sections, subsections, relevant information items and corresponding requisites; system to categorise and quantify their inclusion; score and RD calculation procedure. B--Pilot test: calculated scores for the 9 databases; globally, all databases evaluated significantly differed from the "ideal" database; some DB performed

  12. Techniques for cost-effective electric information sharing; Cost balance wo koryoshita denshi joho kyoyuka gijutsu

    Energy Technology Data Exchange (ETDEWEB)

    Shinohara, Y. [Central Research Institute of Electric Power Industry, Tokyo (Japan)

    1997-04-01

    The key technology that can effectively support the sharing of each information such as documents, data, and know-how was rearranged to clarify how to utilize it for constructing an electronic information sharing system. The key technology that supports the sharing of electronic information was rearranged from the viewpoint of information gathering, information rearrangement, and information utilization. The reduction in cost for information gathering and rearrangement is indispensable to the promotion of much information sharing. However, each automation method presently causes the deterioration in quality of the rearranged information and the increase in cost for information utilization. To realize a practical electronic information sharing system, it is important to combine the key technologies properly so that the total cost balance of information gathering and information utilization is improved. Therefore, the combination of character recognition by OCR and unpreciseness retrieval, and the complementary combination of automatic document sorting, based on multiple incomplete rearrangement systems, and multiple sorting menus were proposed. 23 refs., 5 figs., 2 tabs.

  13. Information and the Cost of Capital: An Ex Ante Perspective

    DEFF Research Database (Denmark)

    Christensen, Peter Ove; de la Rosa, Leonidas Enrique; Feltham, Gerald A.

    2010-01-01

    Recent articles have demonstrated that increased public disclosure can decrease firms' cost of capital. The focus has been on the impact of information on the cost of capital subsequent to the release of the information (the ex post cost of capital). We show that the reduction in the ex post cost...... investors may actually benefit from a higher ex post cost of capital....... of capital is offset by an equal increase in the cost of capital for the period leading up to the release of the information (the preposterior cost of capital). Thus, within the class of models framing the recent discussion, there is no impact on the ex ante cost of capital covering the full time span...

  14. Communicating stereotype-relevant information: is factual information subject to the same communication biases as fictional information?

    Science.gov (United States)

    Goodman, Ruth L; Webb, Thomas L; Stewart, Andrew J

    2009-07-01

    Factual information is more frequently read and discussed than fictional information. However, research on the role of communication in shaping stereotypes has focused almost exclusively on fictional narratives. In Experiments 1 and 2 a newspaper article containing information about heroin users was communicated along chains of 4 people. No stereotype-consistency bias was observed. Instead, a greater proportion of stereotype-inconsistent information was communicated than was stereotype-consistent or -neutral information. Three further experiments investigated explanations for the difference between the communication of fictional and factual information. Experiment 3 ruled out the possibility that participants' beliefs about the validity of the information could influence the way that it is communicated. Experiments 4 and 5 divided information into concrete (a specific event or fact) or abstract (opinion). A stereotype-consistency bias emerged only for abstract information. In summary, linguistic abstraction moderates whether stereotype-consistency biases emerge in the communication of stereotype-relevant factual information.

  15. 48 CFR 570.110 - Cost or pricing data and information other than cost or pricing data.

    Science.gov (United States)

    2010-10-01

    ... 48 Federal Acquisition Regulations System 4 2010-10-01 2010-10-01 false Cost or pricing data and information other than cost or pricing data. 570.110 Section 570.110 Federal Acquisition Regulations System... PROPERTY General 570.110 Cost or pricing data and information other than cost or pricing data. (a) The...

  16. Why relevance theory is relevant for lexicography

    DEFF Research Database (Denmark)

    Bothma, Theo; Tarp, Sven

    2014-01-01

    This article starts by providing a brief summary of relevance theory in information science in relation to the function theory of lexicography, explaining the different types of relevance, viz. objective system relevance and the subjective types of relevance, i.e. topical, cognitive, situational...... that is very important for lexicography as well as for information science, viz. functional relevance. Since all lexicographic work is ultimately aimed at satisfying users’ information needs, the article then discusses why the lexicographer should take note of all these types of relevance when planning a new...... dictionary project, identifying new tasks and responsibilities of the modern lexicographer. The article furthermore discusses how relevance theory impacts on teaching dictionary culture and reference skills. By integrating insights from lexicography and information science, the article contributes to new...

  17. Information Portal Costs and Benefits

    Directory of Open Access Journals (Sweden)

    Lorena BATAGAN

    2006-01-01

    Full Text Available All transformations of our society are the product of the large use of Information and Communications Technologies (ICT and Internet. ICT are technologies which facilitate communication, processing, and transmission of information by electronic means. It is very important to use the new technologies to the correct value because this determinate an increase of global benefits. Portal provides a consistent way to select, evaluate, prioritize and plan the right information. In research we point the important costs and benefits for an informational portal. The portal for local administrative determinate for citizens the access to information of interest and on the other hand make easier for employer to manage the documents.

  18. Earnings Management, Value Relevance Of Earnings and Book Value of Equity

    OpenAIRE

    Subekti, Imam

    2013-01-01

    Previous studies examining relationship between earnings management and value relevance of accounting information show that earnings management decrease value relevance of accounting information. Generally, the studies apply accruals earnings management. In contrast, the present study applies integrated earnings management proxies i.e. real and accruals earnings manage-ment. Real earnings management proxies are measured by abnormal cash flow of operation, ab-normal production cost, and abnorm...

  19. Age differences in attention toward decision-relevant information: education matters.

    Science.gov (United States)

    Xing, Cai; Isaacowitz, Derek

    2011-01-01

    Previous studies suggested that older adults are more likely to engage in heuristic decision-making than young adults. This study used eye tracking technique to examine young adults' and highly educated older adults' attention toward two types of decision-relevant information: heuristic cue vs. factual cues. Surprisingly, highly educated older adults showed the reversed age pattern-they looked more toward factual cues than did young adults. This age difference disappeared after controlling for educational level. Additionally, education correlated with attentional pattern to decision-relevant information. We interpret this finding as an indication of the power of education: education may modify what are thought to be "typical" age differences in decision-making, and education may influence young and older people's decision-making via different paths.

  20. Managing Costs and Medical Information

    Science.gov (United States)

    People with cancer may face major financial challenges and need help dealing with the high costs of care. Cancer treatment can be very expensive, even when you have insurance. Learn ways to manage medical information, paperwork, bills, and other records.

  1. 48 CFR 239.7406 - Cost or pricing data and information other than cost or pricing data.

    Science.gov (United States)

    2010-10-01

    ... 48 Federal Acquisition Regulations System 3 2010-10-01 2010-10-01 false Cost or pricing data and information other than cost or pricing data. 239.7406 Section 239.7406 Federal Acquisition Regulations System... ACQUISITION OF INFORMATION TECHNOLOGY Telecommunications Services 239.7406 Cost or pricing data and...

  2. Phase synchronization of delta and theta oscillations increase during the detection of relevant lexical information

    Directory of Open Access Journals (Sweden)

    Enzo eBrunetti

    2013-06-01

    Full Text Available During monitoring of the discourse, the detection of the relevance of incoming lexical information could be critical for its incorporation to update mental representations in memory. Because, in these situations, the relevance for lexical information is defined by abstract rules that are maintained in memory, results critical to understand how an abstract level of knowledge maintained in mind mediates the detection of the lower-level semantic information. In the present study, we propose that neuronal oscillations participate in the detection of relevant lexical information, based on ‘kept in mind’ rules deriving from more abstract semantic information. We tested our hypothesis using an experimental paradigm that restricted the detection of relevance to inferences based on explicit information, thus controlling for ambiguities derived from implicit aspects. We used a categorization task, in which the semantic relevance was previously defined based on the congruency between a kept in mind category (abstract knowledge, and the lexical-semantic information presented. Our results show that during the detection of the relevant lexical information, phase synchronization of neuronal oscillations selectively increases in delta and theta frequency bands during the interval of semantic analysis. These increments were independent of the semantic category maintained in memory, had a temporal profile specific for each subject, and were mainly induced, as they had no effect on the evoked mean global field power. Also, recruitment of an increased number of pairs of electrodes was a robust observation during the detection of semantic contingent words. These results are consistent with the notion that the detection of relevant lexical information based on a particular semantic rule, could be mediated by increasing the global phase synchronization of neuronal oscillations, which may contribute to the recruitment of an extended number of cortical regions.

  3. Phase synchronization of delta and theta oscillations increase during the detection of relevant lexical information.

    Science.gov (United States)

    Brunetti, Enzo; Maldonado, Pedro E; Aboitiz, Francisco

    2013-01-01

    During monitoring of the discourse, the detection of the relevance of incoming lexical information could be critical for its incorporation to update mental representations in memory. Because, in these situations, the relevance for lexical information is defined by abstract rules that are maintained in memory, a central aspect to elucidate is how an abstract level of knowledge maintained in mind mediates the detection of the lower-level semantic information. In the present study, we propose that neuronal oscillations participate in the detection of relevant lexical information, based on "kept in mind" rules deriving from more abstract semantic information. We tested our hypothesis using an experimental paradigm that restricted the detection of relevance to inferences based on explicit information, thus controlling for ambiguities derived from implicit aspects. We used a categorization task, in which the semantic relevance was previously defined based on the congruency between a kept in mind category (abstract knowledge), and the lexical semantic information presented. Our results show that during the detection of the relevant lexical information, phase synchronization of neuronal oscillations selectively increases in delta and theta frequency bands during the interval of semantic analysis. These increments occurred irrespective of the semantic category maintained in memory, had a temporal profile specific for each subject, and were mainly induced, as they had no effect on the evoked mean global field power. Also, recruitment of an increased number of pairs of electrodes was a robust observation during the detection of semantic contingent words. These results are consistent with the notion that the detection of relevant lexical information based on a particular semantic rule, could be mediated by increasing the global phase synchronization of neuronal oscillations, which may contribute to the recruitment of an extended number of cortical regions.

  4. Detecting clinically relevant new information in clinical notes across specialties and settings.

    Science.gov (United States)

    Zhang, Rui; Pakhomov, Serguei V S; Arsoniadis, Elliot G; Lee, Janet T; Wang, Yan; Melton, Genevieve B

    2017-07-05

    Automated methods for identifying clinically relevant new versus redundant information in electronic health record (EHR) clinical notes is useful for clinicians and researchers involved in patient care and clinical research, respectively. We evaluated methods to automatically identify clinically relevant new information in clinical notes, and compared the quantity of redundant information across specialties and clinical settings. Statistical language models augmented with semantic similarity measures were evaluated as a means to detect and quantify clinically relevant new and redundant information over longitudinal clinical notes for a given patient. A corpus of 591 progress notes over 40 inpatient admissions was annotated for new information longitudinally by physicians to generate a reference standard. Note redundancy between various specialties was evaluated on 71,021 outpatient notes and 64,695 inpatient notes from 500 solid organ transplant patients (April 2015 through August 2015). Our best method achieved at best performance of 0.87 recall, 0.62 precision, and 0.72 F-measure. Addition of semantic similarity metrics compared to baseline improved recall but otherwise resulted in similar performance. While outpatient and inpatient notes had relatively similar levels of high redundancy (61% and 68%, respectively), redundancy differed by author specialty with mean redundancy of 75%, 66%, 57%, and 55% observed in pediatric, internal medicine, psychiatry and surgical notes, respectively. Automated techniques with statistical language models for detecting redundant versus clinically relevant new information in clinical notes do not improve with the addition of semantic similarity measures. While levels of redundancy seem relatively similar in the inpatient and ambulatory settings in the Fairview Health Services, clinical note redundancy appears to vary significantly with different medical specialties.

  5. Information at a Cost: A Lab Experiment

    NARCIS (Netherlands)

    P. Robalo (Pedro); R.S. Sayag (Rei)

    2012-01-01

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

  6. The relevance of music information representation metadata from the perspective of expert users

    Directory of Open Access Journals (Sweden)

    Camila Monteiro de Barros

    Full Text Available The general goal of this research was to verify which metadata elements of music information representation are relevant for its retrieval from the perspective of expert music users. Based on a bibliographical research, a comprehensive metadata set of music information representation was developed and transformed into a questionnaire for data collection, which was applied to students and professors of the Graduate Program in Music at the Federal University of Rio Grande do Sul. The results show that the most relevant information for expert music users is related to identification and authorship responsibilities. The respondents from Composition and Interpretative Practice areas agree with these results, while the respondents from Musicology/Ethnomusicology and Music Education areas also consider the metadata related to the historical context of composition relevant.

  7. 5 CFR 1655.3 - Information concerning the cost of a loan.

    Science.gov (United States)

    2010-01-01

    ... 5 Administrative Personnel 3 2010-01-01 2010-01-01 false Information concerning the cost of a loan... § 1655.3 Information concerning the cost of a loan. Information concerning the cost of a loan is provided... office or service, or from the TSP record keeper). From this information, a participant can determine the...

  8. THE RELEVANCE OF MANAGEMENT ACCOUNTING FOR THE HOSPITALITY INDUSTRY

    Directory of Open Access Journals (Sweden)

    Briciu Sorin

    2012-07-01

    Full Text Available In the contemporary period the tourism and hospitality industry has experienced dynamic growth despite the challenges facing not only the global crisis, but also market changes, consumer behavior and technological trends. Accounting, the language of business is required to keep up with changes made to each particular area of activity so that they can provide timely relevant information to be managed by an efficient information system. Our article focuses on presenting the importance of management accounting and cost information system in the hospitality industry, then consider identifying features of this sector and their impact on accounting. The methodology of our research falls within the economic research, being theoretical, aiming primarily to knowledge objectives and the relevance of management accounting for economic entities, and then we have the characteristics of hospitality industry and possible organizational management accounting in this sector. In our perspective cost calculation for services, packages or travel benefits must take into account the development of the accounts from Class 9, so we propose a possible method to customize them according to the Direct Costing and CVP analysis. Our research will also be explanatory descriptive, trying to answer the questions How? and Why?

  9. the effect of current and relevant information sources on the use

    African Journals Online (AJOL)

    Admin

    reported similar findings at Yaba College of. Technology, Lagos. However, in a ... values. In other words, current information sources resulted in the use of the library. Jam (1992) identified lack of relevant information sources to be one of the problems facing library users and has ... Bachelor's degree holders. That those with.

  10. Task-Relevant Information Modulates Primary Motor Cortex Activity Before Movement Onset.

    Science.gov (United States)

    Calderon, Cristian B; Van Opstal, Filip; Peigneux, Philippe; Verguts, Tom; Gevers, Wim

    2018-01-01

    Monkey neurophysiology research supports the affordance competition hypothesis (ACH) proposing that cognitive information useful for action selection is integrated in sensorimotor areas. In this view, action selection would emerge from the simultaneous representation of competing action plans, in parallel biased by relevant task factors. This biased competition would take place up to primary motor cortex (M1). Although ACH is plausible in environments affording choices between actions, its relevance for human decision making is less clear. To address this issue, we designed an functional magnetic resonance imaging (fMRI) experiment modeled after monkey neurophysiology studies in which human participants processed cues conveying predictive information about upcoming button presses. Our results demonstrate that, as predicted by the ACH, predictive information (i.e., the relevant task factor) biases activity of primary motor regions. Specifically, first, activity before movement onset in contralateral M1 increases as the competition is biased in favor of a specific button press relative to activity in ipsilateral M1. Second, motor regions were more tightly coupled with fronto-parietal regions when competition between potential actions was high, again suggesting that motor regions are also part of the biased competition network. Our findings support the idea that action planning dynamics as proposed in the ACH are valid both in human and non-human primates.

  11. Relevant Information and Informed Consent in Research: In Defense of the Subjective Standard of Disclosure.

    Science.gov (United States)

    Dranseika, Vilius; Piasecki, Jan; Waligora, Marcin

    2017-02-01

    In this article, we seek to contribute to the debate on the requirement of disclosure in the context of informed consent for research. We defend the subjective standard of disclosure and describe ways to implement this standard in research practice. We claim that the researcher should make an effort to find out what kinds of information are likely to be relevant for those consenting to research. This invites researchers to take empirical survey information seriously, attempt to understand the cultural context, talk to patients to be better able to understand what can be potentially different concerns and interests prevalent in the target population. The subjective standard of disclosure should be seen as a moral ideal that perhaps can never be perfectly implemented but still can and should be used as a normative ideal guiding research practice. In the light of these discussions, we call for more empirical research on what considerations are likely to be perceived as relevant by potential research participants recruited from different socio-economic and cultural groups.

  12. 77 FR 42339 - Improving Contracting Officers' Access to Relevant Integrity Information

    Science.gov (United States)

    2012-07-18

    ... contracting officers' access to relevant information about contractor business ethics in the Federal Awardee... ability to evaluate the business ethics of prospective contractors and protect the Government from...

  13. The Common Body of Knowledge: A Framework to Promote Relevant Information Security Research

    Directory of Open Access Journals (Sweden)

    Kenneth J. Knapp

    2007-03-01

    Full Text Available This study proposes using an established common body of knowledge (CBK as one means of organizing information security literature.  Consistent with calls for more relevant information systems (IS research, this industry-developed framework can motivate future research towards topics that are important to the security practitioner.  In this review, forty-eight articles from ten IS journals from 1995 to 2004 are selected and cross-referenced to the ten domains of the information security CBK.  Further, we distinguish articles as empirical research, frameworks, or tutorials.  Generally, this study identified a need for additional empirical research in every CBK domain including topics related to legal aspects of information security.  Specifically, this study identified a need for additional IS security research relating to applications development, physical security, operations security, and business continuity.  The CBK framework is inherently practitioner oriented and using it will promote relevancy by steering IS research towards topics important to practitioners.  This is important considering the frequent calls by prominent information systems scholars for more relevant research.  Few research frameworks have emerged from the literature that specifically classify the diversity of security threats and range of problems that businesses today face.  With the recent surge of interest in security, the need for a comprehensive framework that also promotes relevant research can be of great value.

  14. 77 FR 11191 - Insurance Cost Information Regulation

    Science.gov (United States)

    2012-02-24

    ... INFORMATION CONTACT: Ms. Carlita Ballard, Office of International Policy, Fuel Economy and Consumer Programs... distribute to prospective customers information that compares differences in insurance costs of different... of the 2012 booklet to each dealer that the Department of Energy uses to distribute the ``Gas Mileage...

  15. Can cost utility evaluations inform decision making about interventions for low back pain?

    Science.gov (United States)

    Dagenais, Simon; Roffey, Darren M; Wai, Eugene K; Haldeman, Scott; Caro, Jaime

    2009-11-01

    Low back pain (LBP) is associated with high health-care utilization and lost productivity. Numerous interventions are routinely used, although few are supported by strong evidence. Cost utility analyses (CUAs) may be helpful to inform decision makers. To conduct a systematic review of CUAs of interventions for LBP. Systematic review. A search strategy combining medical subject headings and free text related to LBP and health economic evaluations was executed in MEDLINE. Cost utility analyses combined with randomized controlled trials for LBP were included. Studies that were published before 1998, non-English, decision analyses, and duplicate reports were excluded. Search results were evaluated by two reviewers, who extracted data independently related to clinical study design, economic study design, direct cost components, utility results, cost results, and CUA results. The search produced 319 citations, and of these 15 met eligibility criteria. Most were from the United Kingdom (n=8), published in the past 3 years (n=12), studied chronic LBP or radiculopathy (n=13), and had a follow-up >12 months (n=13). Combined, there were 33 study groups who received a mean 2.1 interventions, most commonly education (n=17), exercise therapy (n=13), spinal manipulation therapy (n=7), surgery (n=7), and usual care from a general practitioner (n=7). Mean baseline utility was 0.57, improving to 0.67 at follow-up; the mean difference in utility improvement between study groups was 0.04. Based on available data and converted to US dollars, the cost per quality-adjusted life year ranged from $304 to 579,527 dollars, with a median of 13,015 dollars. Few CUAs were identified for LBP, and there was heterogeneity in the interventions compared, direct cost components measured, indirect costs, other methods, and results. Reporting quality was mixed. Currently published CUAs do not provide sufficient information to assist decision makers. Future CUAs should attempt to measure all known

  16. THE RELEVANCE OF ECONOMIC INFORMATION IN ANALYZING THE ECONOMIC PERFORMANCE

    Directory of Open Access Journals (Sweden)

    PATRUTA MIRCEA IOAN

    2017-12-01

    Full Text Available The performance analysis is based on an informational system, which provides financial information in various formatsand with various applicabilities.We intend to formulate a set of important caracteristics of financial information along with identifying a set of relevant financial rates and indicatorsused to appreciate the performance level of a company. Economic performance can be interpreted in different ways at each level of analysis. Generally, it refers to economic growth, increased productivity and profitability. The growth of labor productivity or increased production per worker is a measure of efficient use of resources in value creation.

  17. Pengaruh Participation Budgeting, Information Asimetry dan Job Relevant Information terhadap Budget Slack pada Institusi Pendidikan (Studi pada Institusi Pendidikan Universitas Kristen Maranatha)

    OpenAIRE

    K. S., Christine Dwi; Agustina, Lidya

    2010-01-01

    The purpose of this research is to analyze and examine the hyphothesis effect of participation budgeting on job relevant information and  information asimetry as a moderating variable , and effect of participation budgeting and information asimetry on budget slack and job relevant information as mediating varible. The respondent of this research are 30 structural staf of program and ministry in Maranatha Christian University who have participated to make  budgeting. This method that...

  18. Waste management facilities cost information for transuranic waste

    International Nuclear Information System (INIS)

    Shropshire, D.; Sherick, M.; Biagi, C.

    1995-06-01

    This report contains preconceptual designs and planning level life-cycle cost estimates for managing transuranic waste. The report's information on treatment and storage modules can be integrated to develop total life-cycle costs for various waste management options. A procedure to guide the U.S. Department of Energy and its contractor personnel in the use of cost estimation data is also summarized in this report

  19. Waste Management Facilities Cost Information Report

    Energy Technology Data Exchange (ETDEWEB)

    Feizollahi, F.; Shropshire, D.

    1992-10-01

    The Waste Management Facility Cost Information (WMFCI) Report, commissioned by the US Department of Energy (DOE), develops planning life-cycle cost (PLCC) estimates for treatment, storage, and disposal facilities. This report contains PLCC estimates versus capacity for 26 different facility cost modules. A procedure to guide DOE and its contractor personnel in the use of estimating data is also provided. Estimates in the report apply to five distinctive waste streams: low-level waste, low-level mixed waste, alpha contaminated low-level waste, alpha contaminated low-level mixed waste, and transuranic waste. The report addresses five different treatment types: incineration, metal/melting and recovery, shredder/compaction, solidification, and vitrification. Data in this report allows the user to develop PLCC estimates for various waste management options.

  20. Waste Management Facilities Cost Information Report

    International Nuclear Information System (INIS)

    Feizollahi, F.; Shropshire, D.

    1992-10-01

    The Waste Management Facility Cost Information (WMFCI) Report, commissioned by the US Department of Energy (DOE), develops planning life-cycle cost (PLCC) estimates for treatment, storage, and disposal facilities. This report contains PLCC estimates versus capacity for 26 different facility cost modules. A procedure to guide DOE and its contractor personnel in the use of estimating data is also provided. Estimates in the report apply to five distinctive waste streams: low-level waste, low-level mixed waste, alpha contaminated low-level waste, alpha contaminated low-level mixed waste, and transuranic waste. The report addresses five different treatment types: incineration, metal/melting and recovery, shredder/compaction, solidification, and vitrification. Data in this report allows the user to develop PLCC estimates for various waste management options

  1. Cost Behavior

    DEFF Research Database (Denmark)

    Hoffmann, Kira

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

  2. Performance and cost evaluation of health information systems using micro-costing and discrete-event simulation.

    Science.gov (United States)

    Rejeb, Olfa; Pilet, Claire; Hamana, Sabri; Xie, Xiaolan; Durand, Thierry; Aloui, Saber; Doly, Anne; Biron, Pierre; Perrier, Lionel; Augusto, Vincent

    2018-06-01

    Innovation and health-care funding reforms have contributed to the deployment of Information and Communication Technology (ICT) to improve patient care. Many health-care organizations considered the application of ICT as a crucial key to enhance health-care management. The purpose of this paper is to provide a methodology to assess the organizational impact of high-level Health Information System (HIS) on patient pathway. We propose an integrated performance evaluation of HIS approach through the combination of formal modeling using the Architecture of Integrated Information Systems (ARIS) models, a micro-costing approach for cost evaluation, and a Discrete-Event Simulation (DES) approach. The methodology is applied to the consultation for cancer treatment process. Simulation scenarios are established to conclude about the impact of HIS on patient pathway. We demonstrated that although high level HIS lengthen the consultation, occupation rate of oncologists are lower and quality of service is higher (through the number of available information accessed during the consultation to formulate the diagnostic). The provided method allows also to determine the most cost-effective ICT elements to improve the care process quality while minimizing costs. The methodology is flexible enough to be applied to other health-care systems.

  3. A cost-benefit analysis for materials management information systems.

    Science.gov (United States)

    Slapak-Iacobelli, L; Wilde, A H

    1993-02-01

    The cost-benefit analysis provided the system planners with valuable information that served many purposes. It answered the following questions: Why was the CCF undertaking this project? What were the alternatives? How much was it going to cost? And what was the expected outcome? The process of developing cost-benefit the document kept the project team focused. It also motivated them to involve additional individuals from materials management and accounts payable in its development. A byproduct of this involvement was buy-in and commitment to the project by everyone in these areas. Consequently, the project became a team effort championed by many and not just one. We were also able to introduce two new information system processes: 1) a management review process with goals and anticipated results, and 2) a quality assurance process that ensured the CCF had a better product in the end. The cost-benefit analysis provided a planning tool that assisted in successful implementation of an integrated materials management information system.

  4. Age Differences in Attention toward Decision-Relevant Information: Education Matters

    Science.gov (United States)

    Xing, Cai; Isaacowitz, Derek

    2011-01-01

    Previous studies suggested that older adults are more likely to engage in heuristic decision-making than young adults. This study used eye tracking technique to examine young adults' and highly educated older adults' attention toward two types of decision-relevant information: heuristic cue vs. factual cues. Surprisingly, highly educated older…

  5. The pricing relevance of insider information; Die Preiserheblichkeit von Insiderinformationen

    Energy Technology Data Exchange (ETDEWEB)

    Kruse, Dominik

    2011-07-01

    The publication attempts to describe the so far discussion concerning the feature of pricing relevance and to develop it further with the aid of new research approaches. First, a theoretical outline is presented of the elementary regulation problem of insider trading, its historical development, and the regulation goals of the WpHG. This is followed by an analysis of the concrete specifications of the law. In view of the exemplarity of US law, a country with long experience in regulation of the capital market, the materiality doctrine of US insider law is gone into in some detail. The goals and development of the doctrine are reviewed in the light of court rulings. The third part outlines the requirements of German law in order to forecast the pricing relevance of insider information, while the final part presents a critical review of the current regulations on pricing relevance. (orig./RHM)

  6. Spatially Compact Neural Clusters in the Dorsal Striatum Encode Locomotion Relevant Information.

    Science.gov (United States)

    Barbera, Giovanni; Liang, Bo; Zhang, Lifeng; Gerfen, Charles R; Culurciello, Eugenio; Chen, Rong; Li, Yun; Lin, Da-Ting

    2016-10-05

    An influential striatal model postulates that neural activities in the striatal direct and indirect pathways promote and inhibit movement, respectively. Normal behavior requires coordinated activity in the direct pathway to facilitate intended locomotion and indirect pathway to inhibit unwanted locomotion. In this striatal model, neuronal population activity is assumed to encode locomotion relevant information. Here, we propose a novel encoding mechanism for the dorsal striatum. We identified spatially compact neural clusters in both the direct and indirect pathways. Detailed characterization revealed similar cluster organization between the direct and indirect pathways, and cluster activities from both pathways were correlated with mouse locomotion velocities. Using machine-learning algorithms, cluster activities could be used to decode locomotion relevant behavioral states and locomotion velocity. We propose that neural clusters in the dorsal striatum encode locomotion relevant information and that coordinated activities of direct and indirect pathway neural clusters are required for normal striatal controlled behavior. VIDEO ABSTRACT. Published by Elsevier Inc.

  7. Changing Zaire to Congo: the fate of no-longer relevant mnemonic information.

    Science.gov (United States)

    Eriksson, Johan; Stiernstedt, Mikael; Öhlund, Maria; Nyberg, Lars

    2014-11-01

    In an ever-changing world there is constant pressure on revising long-term memory, such when people or countries change name. What happens to the old, pre-existing information? One possibility is that old associations gradually are weakened and eventually lost. Alternatively, old and no longer relevant information may still be an integral part of memory traces. To test the hypothesis that old mnemonic information still becomes activated when people correctly retrieve new, currently relevant information, brain activity was measured with fMRI while participants performed a cued-retrieval task. Paired associates (symbol-sound and symbol-face pairs) were first learned during two days. Half of the associations were then updated during the next two days, followed by fMRI scanning on day 5 and also 18 months later. As expected, retrieval reactivated sensory cortex related to the most recently learned association (visual cortex for symbol-face pairs, auditory cortex for symbol-sound pairs). Critically, retrieval also reactivated sensory cortex related to the no-longer relevant associate. Eighteen months later, only non-updated symbol-face associations were intact. Intriguingly, a subset of the updated associations was now treated as though the original association had taken over, in that memory performance was significantly worse than chance and that activity in sensory cortex for the original but not the updated associate correlated (negatively) with performance. Moreover, the degree of "residual" reactivation during day 5 inversely predicted memory performance 18 months later. Thus, updating of long-term memory involves adding new information to already existing networks, in which old information can stay resilient for a long time. Copyright © 2014. Published by Elsevier Inc.

  8. How Long Should Routine EEG Be Recorded to Get Relevant Information?

    Science.gov (United States)

    Doudoux, Hannah; Skaare, Kristina; Geay, Thomas; Kahane, Philippe; Bosson, Jean L; Sabourdy, Cécile; Vercueil, Laurent

    2017-03-01

    The optimal duration of routine EEG (rEEG) has not been determined on a clinical basis. This study aims to determine the time required to obtain relevant information during rEEG with respect to the clinical request. All rEEGs performed over 3 months in unselected patients older than 14 years in an academic hospital were analyzed retrospectively. The latency required to obtain relevant information was determined for each rEEG by 2 independent readers blinded to the clinical data. EEG final diagnoses and latencies were analyzed with respect to the main clinical requests: subacute cognitive impairment, spells, transient focal neurologic manifestation or patients referred by epileptologists. From 430 rEEGs performed in the targeted period, 364 were analyzed: 92% of the pathological rEEGs were provided within the first 10 minutes of recording. Slowing background activity was diagnosed from the beginning, whereas interictal epileptiform discharges were recorded over time. Moreover, the time elapsed to demonstrate a pattern differed significantly in the clinical groups: in patients with subacute cognitive impairment, EEG abnormalities appeared within the first 10 minutes, whereas in the other groups, data could be provided over time. Patients with subacute cognitive impairment differed from those in the other groups significantly in the elapsed time required to obtain relevant information during rEEG, suggesting that 10-minute EEG recordings could be sufficient, arguing in favor of individualized rEEG. However, this conclusion does not apply to intensive care unit patients.

  9. [Macroeconomic costs of eye diseases].

    Science.gov (United States)

    Hirneiß, C; Kampik, A; Neubauer, A S

    2014-05-01

    Eye diseases that are relevant regarding their macroeconomic costs and their impact on society include cataract, diabetic retinopathy, age-related maculopathy, glaucoma and refractive errors. The aim of this article is to provide a comprehensive overview of direct and indirect costs for major eye disease categories for Germany, based on existing literature and data sources. A semi-structured literature search was performed in the databases Medline and Embase and in the search machine Google for relevant original papers and reviews on costs of eye diseases with relevance for or transferability to Germany (last research date October 2013). In addition, manual searching was performed in important national databases and information sources, such as the Federal Office of Statistics and scientific societies. The direct costs for these diseases add up to approximately 2.6 billion Euros yearly for the Federal Republic of Germany, including out of the pocket payments from patients but excluding optical aids (e.g. glasses). In addition to those direct costs there are also indirect costs which are caused e.g. by loss of employment or productivity or by a reduction in health-related quality of life. These indirect costs can only be roughly estimated. Including the indirect costs for the eye diseases investigated, a total yearly macroeconomic cost ranging between 4 and 12 billion Euros is estimated for Germany. The costs for the eye diseases cataract, diabetic retinopathy, age-related maculopathy, glaucoma and refractive errors have a macroeconomic relevant dimension. Based on the predicted demographic changes with an ageing society an increase of the prevalence and thus also an increase of costs for eye diseases is expected in the future.

  10. Earlier saccades to task-relevant targets irrespective of relative gain between peripheral and foveal information.

    Science.gov (United States)

    Wolf, Christian; Schütz, Alexander C

    2017-06-01

    Saccades bring objects of interest onto the fovea for high-acuity processing. Saccades to rewarded targets show shorter latencies that correlate negatively with expected motivational value. Shorter latencies are also observed when the saccade target is relevant for a perceptual discrimination task. Here we tested whether saccade preparation is equally influenced by informational value as it is by motivational value. We defined informational value as the probability that information is task-relevant times the ratio between postsaccadic foveal and presaccadic peripheral discriminability. Using a gaze-contingent display, we independently manipulated peripheral and foveal discriminability of the saccade target. Latencies of saccades with perceptual task were reduced by 36 ms in general, but they were not modulated by the information saccades provide (Experiments 1 and 2). However, latencies showed a clear negative linear correlation with the probability that the target is task-relevant (Experiment 3). We replicated that the facilitation by a perceptual task is spatially specific and not due to generally heightened arousal (Experiment 4). Finally, the facilitation only emerged when the perceptual task is in the visual but not in the auditory modality (Experiment 5). Taken together, these results suggest that saccade latencies are not equally modulated by informational value as by motivational value. The facilitation by a perceptual task only arises when task-relevant visual information is foveated, irrespective of whether the foveation is useful or not.

  11. The Effect of Lexicographical Information Costs on Dictionary Making and Use

    DEFF Research Database (Denmark)

    Nielsen, Sandro

    2008-01-01

    ­tinction is proposed between two general types of lexicographical information costs. Firstly, search-related costs are the efforts required by the look-up activities users have to perform when con­sulting a dictionary to find access to the data they are searching for. It is argued that the access route, article...... structure, data distribution and cross-references may influence search-related infor­mation costs positively as well as negatively. Secondly, comprehension-related costs are the efforts connected to the user's ability to understand and interpret the data presented in a dictionary. In other words: How easy...... or difficult is it for users to understand the data presented? Examples show how textual condensation, dictionary functions and use-situations may impact on the level of comprehension-related information costs. It is thus possible to establish a framework for evaluating lexicographical information costs...

  12. Coste del cuidado informal del ictus en una población general no institucionalizada Cost of informal care for stroke victims in a non-institutionalized general population

    Directory of Open Access Journals (Sweden)

    Adolfo Hervás

    2007-12-01

    Full Text Available Antecedentes: El impacto social del ictus es importante por tratarse de una enfermedad invalidante, que causa dependencia y necesidad de cuidados informales. La importancia de la dependencia cada vez es mayor en la sociedad, pero no hay registros de los costes del cuidado informal, y se desconoce cómo valorarla. Objetivos: Calcular el coste del cuidado informal del ictus en una población general y analizarlo en función del grado de dependencia. Realizar un análisis de sensibilidad con la variable costes unitarios a partir de fuentes diversas. Material y métodos: Se estudian todos los casos diagnosticados de ictus a 31 de diciembre de 2004 (n = 95 pertenecientes a una zona básica de salud de Navarra, de los que 40 (44,4% precisan cuidados informales. Se valora la dependencia para las actividades de la vida diaria mediante los índices de Barthel (actividades básicas [ABVD] y Lawton-Brody (actividades instrumentales [AIVD]. La valoración del tiempo del cuidado informal se realiza con una aproximación de abajo a arriba (bottom-up, mediante un cuestionario de recogida de actividades diarias. Resultados: El coste del cuidado informal de los pacientes con ictus es de 21.551,28 €/año, con un rango, según el análisis de sensibilidad, entre 6.490,80 y 31.436,72 €/año. Hay diferencias estadísticamente significativas en el coste del cuidado informal según el grado de dependencia (ABVD: 24.865,2 €/año; AIVD: 10.442,9 €/año. Conclusiones: El coste del cuidado informal en la atención al ictus es elevado y crece con el nivel de dependencia.Background: Stroke has a strong social impact since it causes disability, leading to dependency and the need for informal care. Although awareness of the importance of dependency is increasing, registries of the cost of informal care are lacking and consequently the real value of this activity to society is still unknown. Objectives: To calculate the cost of informal care of stroke victims in a

  13. Information sampling behavior with explicit sampling costs

    Science.gov (United States)

    Juni, Mordechai Z.; Gureckis, Todd M.; Maloney, Laurence T.

    2015-01-01

    The decision to gather information should take into account both the value of information and its accrual costs in time, energy and money. Here we explore how people balance the monetary costs and benefits of gathering additional information in a perceptual-motor estimation task. Participants were rewarded for touching a hidden circular target on a touch-screen display. The target’s center coincided with the mean of a circular Gaussian distribution from which participants could sample repeatedly. Each “cue” — sampled one at a time — was plotted as a dot on the display. Participants had to repeatedly decide, after sampling each cue, whether to stop sampling and attempt to touch the hidden target or continue sampling. Each additional cue increased the participants’ probability of successfully touching the hidden target but reduced their potential reward. Two experimental conditions differed in the initial reward associated with touching the hidden target and the fixed cost per cue. For each condition we computed the optimal number of cues that participants should sample, before taking action, to maximize expected gain. Contrary to recent claims that people gather less information than they objectively should before taking action, we found that participants over-sampled in one experimental condition, and did not significantly under- or over-sample in the other. Additionally, while the ideal observer model ignores the current sample dispersion, we found that participants used it to decide whether to stop sampling and take action or continue sampling, a possible consequence of imperfect learning of the underlying population dispersion across trials. PMID:27429991

  14. 77 FR 69441 - Federal Acquisition Regulation; Information Collection; Cost Accounting Standards Administration

    Science.gov (United States)

    2012-11-19

    ...; Information Collection; Cost Accounting Standards Administration AGENCY: Department of Defense (DOD), General... collection requirement concerning cost accounting standards administration. Public comments are particularly... Information Collection 9000- 0129, Cost Accounting Standards Administration by any of the following methods...

  15. Proactive Support of Internet Browsing when Searching for Relevant Health Information.

    Science.gov (United States)

    Rurik, Clas; Zowalla, Richard; Wiesner, Martin; Pfeifer, Daniel

    2015-01-01

    Many people use the Internet as one of the primary sources of health information. This is due to the high volume and easy access of freely available information regarding diseases, diagnoses and treatments. However, users may find it difficult to retrieve information which is easily understandable and does not require a deep medical background. In this paper, we present a new kind of Web browser add-on, in order to proactively support users when searching for relevant health information. Our add-on not only visualizes the understandability of displayed medical text but also provides further recommendations of Web pages which hold similar content but are potentially easier to comprehend.

  16. Prioritising the relevant information for learning and decision making within orbital and ventromedial prefrontal cortex.

    Science.gov (United States)

    Walton, Mark E; Chau, Bolton K H; Kennerley, Steven W

    2015-02-01

    Our environment and internal states are frequently complex, ambiguous and dynamic, meaning we need to have selection mechanisms to ensure we are basing our decisions on currently relevant information. Here, we review evidence that orbitofrontal (OFC) and ventromedial prefrontal cortex (VMPFC) play conserved, critical but distinct roles in this process. While OFC may use specific sensory associations to enhance task-relevant information, particularly in the context of learning, VMPFC plays a role in ensuring irrelevant information does not impinge on the decision in hand.

  17. Accuracy, Precision, Ease-Of-Use, and Cost of Methods to Test Ebola-Relevant Chlorine Solutions.

    Directory of Open Access Journals (Sweden)

    Emma Wells

    Full Text Available To prevent transmission in Ebola Virus Disease (EVD outbreaks, it is recommended to disinfect living things (hands and people with 0.05% chlorine solution and non-living things (surfaces, personal protective equipment, dead bodies with 0.5% chlorine solution. In the current West African EVD outbreak, these solutions (manufactured from calcium hypochlorite (HTH, sodium dichloroisocyanurate (NaDCC, and sodium hypochlorite (NaOCl have been widely used in both Ebola Treatment Unit and community settings. To ensure solution quality, testing is necessary, however test method appropriateness for these Ebola-relevant concentrations has not previously been evaluated. We identified fourteen commercially-available methods to test Ebola-relevant chlorine solution concentrations, including two titration methods, four DPD dilution methods, and six test strips. We assessed these methods by: 1 determining accuracy and precision by measuring in quintuplicate five different 0.05% and 0.5% chlorine solutions manufactured from NaDCC, HTH, and NaOCl; 2 conducting volunteer testing to assess ease-of-use; and, 3 determining costs. Accuracy was greatest in titration methods (reference-12.4% error compared to reference method, then DPD dilution methods (2.4-19% error, then test strips (5.2-48% error; precision followed this same trend. Two methods had an accuracy of <10% error across all five chlorine solutions with good precision: Hach digital titration for 0.05% and 0.5% solutions (recommended for contexts with trained personnel and financial resources, and Serim test strips for 0.05% solutions (recommended for contexts where rapid, inexpensive, and low-training burden testing is needed. Measurement error from test methods not including pH adjustment varied significantly across the five chlorine solutions, which had pH values 5-11. Volunteers found test strip easiest and titration hardest; costs per 100 tests were $14-37 for test strips and $33-609 for titration

  18. A Parallel Relational Database Management System Approach to Relevance Feedback in Information Retrieval.

    Science.gov (United States)

    Lundquist, Carol; Frieder, Ophir; Holmes, David O.; Grossman, David

    1999-01-01

    Describes a scalable, parallel, relational database-drive information retrieval engine. To support portability across a wide range of execution environments, all algorithms adhere to the SQL-92 standard. By incorporating relevance feedback algorithms, accuracy is enhanced over prior database-driven information retrieval efforts. Presents…

  19. Protection of safety-relevant information in distributed energy information systems; Schutz sicherheitsrelevanter Informationen in verteilten Energieinformationssystemen

    Energy Technology Data Exchange (ETDEWEB)

    Beenken, Petra

    2010-07-01

    Within the last years there has been an ongoing change in the energy domain. The German renewable energies law EnWG requires a liberalization that leads to a strict separation of domains such as transportation, supply and conversion of energy. Furthermore, climate and environmental protection as well as cost transparency and energy saving in combination with efficiency of resources leads to new challenges for the energy industry. The so called smart grid vision and the concluding design of an ICT-based information structure for the energy domain will help to reach these goals by integrating renewable energy resources, saving fuels and getting a higher energy efficiency. In order to reach these goals, information about current energy generation, energy storage and energy demand is required. Through an efficient network and fast information exchange by means of an energy information network an efficient energy use can be gained. The federated networking of an energy information network like this can tend to a weakness for cyber security within the energy domain. The growing number of people involved and data exchanges will create more potential points of attacks than before. Therefore, a suitable protection of an energy information network is necessary. Through paragraph 9 EnWG the protection goal confidentiality is particularly important. But the implementation of confidentiality must not lead to a violation of availability requirements, which are very important at some point of the energy domain. Additionally to the identification of such crucial side effects, the implementation of confidentiality for distributed, decentral systems is a challenge for the domain. The ENERTRUST security model includes a knowledge base construction, which allows the identification of such side effects or conflicts in the energy domain by applying reasoning techniques. Moreover, it allows the realization of confidentiality from distributed locations through a use and combination of

  20. Video coding and decoding devices and methods preserving ppg relevant information

    NARCIS (Netherlands)

    2013-01-01

    The present invention relates to a video encoding device (10) for encoding video data and a corresponding video decoding device, wherein during decoding PPG relevant information shall be preserved. For this purpose the video coding device (10) comprises a first encoder (20) for encoding input video

  1. 77 FR 67366 - Federal Acquisition Regulation; Information Collection; Travel Costs

    Science.gov (United States)

    2012-11-09

    ...; Information Collection; Travel Costs AGENCY: Department of Defense (DOD), General Services Administration (GSA... requirement concerning Travel Costs. Public comments are particularly invited on: Whether this collection of...- 0088, Travel Costs by any of the following methods: Regulations.gov : http://www.regulations.gov...

  2. On Modeling and Analyzing Cost Factors in Information Systems Engineering

    NARCIS (Netherlands)

    Mutschler, B.B.; Reichert, M.U.

    Introducing enterprise information systems (EIS) is usually associated with high costs. It is therefore crucial to understand those factors that determine or influence these costs. Though software cost estimation has received considerable attention during the last decades, it is difficult to apply

  3. 77 FR 63804 - Federal Acquisition Regulation; Information Collection; Indirect Cost Rates

    Science.gov (United States)

    2012-10-17

    ... cost accounting information normally prepared by organizations under sound management and accounting...; Information Collection; Indirect Cost Rates AGENCY: Department of Defense (DOD), General Services... Paperwork Reduction Act, the Regulatory Secretariat will be submitting to the Office of Management and...

  4. Acoustic fine structure may encode biologically relevant information for zebra finches.

    Science.gov (United States)

    Prior, Nora H; Smith, Edward; Lawson, Shelby; Ball, Gregory F; Dooling, Robert J

    2018-04-18

    The ability to discriminate changes in the fine structure of complex sounds is well developed in birds. However, the precise limit of this discrimination ability and how it is used in the context of natural communication remains unclear. Here we describe natural variability in acoustic fine structure of male and female zebra finch calls. Results from psychoacoustic experiments demonstrate that zebra finches are able to discriminate extremely small differences in fine structure, which are on the order of the variation in acoustic fine structure that is present in their vocal signals. Results from signal analysis methods also suggest that acoustic fine structure may carry information that distinguishes between biologically relevant categories including sex, call type and individual identity. Combined, our results are consistent with the hypothesis that zebra finches can encode biologically relevant information within the fine structure of their calls. This study provides a foundation for our understanding of how acoustic fine structure may be involved in animal communication.

  5. A Planetary Defense Gateway for Smart Discovery of relevant Information for Decision Support

    Science.gov (United States)

    Bambacus, Myra; Yang, Chaowei Phil; Leung, Ronald Y.; Barbee, Brent; Nuth, Joseph A.; Seery, Bernard; Jiang, Yongyao; Qin, Han; Li, Yun; Yu, Manzhu; hide

    2017-01-01

    A Planetary Defense Gateway for Smart Discovery of relevant Information for Decision Support presentation discussing background, framework architecture, current results, ongoing research, conclusions.

  6. Disseminating relevant health information to underserved audiences: implications of the Digital Divide Pilot Projects.

    Science.gov (United States)

    Kreps, Gary L

    2005-10-01

    This paper examines the influence of the digital divide on disparities in health outcomes for vulnerable populations, identifying implications for medical and public libraries. The paper describes the results of the Digital Divide Pilot Projects demonstration research programs funded by the National Cancer Institute to test new strategies for disseminating relevant health information to underserved and at-risk audiences. The Digital Divide Pilot Projects field-tested innovative systemic strategies for helping underserved populations access and utilize relevant health information to make informed health-related decisions about seeking appropriate health care and support, resisting avoidable and significant health risks, and promoting their own health. The paper builds on the Digital Divide Pilot Projects by identifying implications for developing health communication strategies that libraries can adopt to provide digital health information to vulnerable populations.

  7. The neglected topic: presentation of cost information in patient decision AIDS.

    Science.gov (United States)

    Blumenthal-Barby, J S; Robinson, Emily; Cantor, Scott B; Naik, Aanand D; Russell, Heidi Voelker; Volk, Robert J

    2015-05-01

    Costs are an important component of patients' decision making, but a comparatively underemphasized aspect of formal shared decision making. We hypothesized that decision aids also avoid discussion of costs, despite their being tools designed to facilitate shared decision making about patient-centered outcomes. We sought to define the frequency of cost-related information and identify the common modes of presenting cost and cost-related information in the 290 decision aids catalogued in the Ottawa Hospital Research Institute's Decision Aid Library Inventory (DALI) system. We found that 56% (n = 161) of the decision aids mentioned cost in some way, but only 13% (n = 37) gave a specific price or range of prices. We identified 9 different ways in which cost was mentioned. The most common approach was as a "pro" of one of the treatment options (e.g., "you avoid the cost of medication"). Of the 37 decision aids that gave specific prices or ranges of prices for treatment options, only 2 were about surgery decisions despite the fact that surgery decision aids were the most common. Our findings suggest that presentation of cost information in decision aids is highly variable. Evidence-based guidelines should be developed by the International Patient Decision Aid Standards (IPDAS) Collaboration. © The Author(s) 2015.

  8. What Do Information Technology Support Services Really Cost?

    Science.gov (United States)

    Leach, Karen; Smallen, David

    1998-01-01

    A study examined the cost of information-technology support services in higher education institutions. The report describes the project's origins and work to date and reports initial results in three areas: network services, desktop repair services, and administrative information systems, looking in each case at economies of scale, outsourcing…

  9. Predicting differences in the perceived relevance of crime's costs and benefits in a test of rational choice theory.

    Science.gov (United States)

    Bouffard, Jeffrey A

    2007-08-01

    Previous hypothetical scenario tests of rational choice theory have presented all participants with the same set of consequences, implicitly assuming that these consequences would be relevant for each individual. Recent research demonstrates that those researcher-presented consequences do not accurately reflect those considered by study participants and that there is individual variation in the relevance of various consequences. Despite this and some theoretical propositions that such differences should exist, little empirical research has explored the possibility of predicting such variation. This study allows participants to develop their own set of relevant consequences for three hypothetical offenses and examines how several demographic and theoretical variables impact those consequences' relevance. Exploratory results suggest individual factors impact the perceived relevance of several cost and benefit types, even among a relatively homogenous sample of college students. Implications for future tests of rational choice theory, as well as policy implications are discussed.

  10. Waste Management Facilities cost information for low-level waste

    Energy Technology Data Exchange (ETDEWEB)

    Shropshire, D.; Sherick, M.; Biadgi, C.

    1995-06-01

    This report contains preconceptual designs and planning level life-cycle cost estimates for managing low-level waste. The report`s information on treatment, storage, and disposal modules can be integrated to develop total life-cycle costs for various waste management options. A procedure to guide the US Department of Energy and its contractor personnel in the use of cost estimation data is also summarized in this report.

  11. Video coding and decoding devices and methods preserving PPG relevant information

    NARCIS (Netherlands)

    2015-01-01

    The present invention relates to a video encoding device (10, 10', 10") and method for encoding video data and to a corresponding video decoding device (60, 60') and method. To preserve PPG relevant information after encoding without requiring a large amount of additional data for the video encoder

  12. Video coding and decoding devices and methods preserving ppg relevant information

    NARCIS (Netherlands)

    2013-01-01

    The present invention relates to a video encoding device (10, 10', 10'') and method for encoding video data and to a corresponding video decoding device (60, 60') and method. To preserve PPG relevant information after encoding without requiring a large amount of additional data for the video encoder

  13. The energy cost of quantum information losses

    Science.gov (United States)

    Romanelli, Alejandro; de Lima Marquezino, Franklin; Portugal, Renato; Donangelo, Raul

    2018-05-01

    We explore the energy cost of the information loss resulting from the passage of an initial density operator to a reduced one. We use the concept of entanglement temperature in order to obtain a lower bound for the energy change associated with this operation. We determine the minimal energy required for the case of the information losses associated with the trace over the space coordinates of a two-dimensional quantum walk.

  14. Perceived relevance and information needs regarding food topics and preferred information sources among Dutch adults: results of a quantitative consumer study

    NARCIS (Netherlands)

    Dillen, van S.M.E.; Hiddink, G.J.; Koelen, M.A.; Graaf, de C.; Woerkum, van C.M.J.

    2004-01-01

    Objective: For more effective nutrition communication, it is crucial to identify sources from which consumers seek information. Our purpose was to assess perceived relevance and information needs regarding food topics, and preferred information sources by means of quantitative consumer research.

  15. 76 FR 35218 - Federal Acquisition Regulation; Information Collection; Cost or Pricing Data Requirements and...

    Science.gov (United States)

    2011-06-16

    ... Pricing Data, by any of the following methods: Regulations.gov : http://www.regulations.gov . Submit...; Information Collection; Cost or Pricing Data Requirements and Information Other Than Cost or Pricing Data... concerning cost or pricing data requirements and information other than cost or pricing data. Public comments...

  16. A project management quality cost information system for the construction industry

    OpenAIRE

    Love, PED; Irani, Z

    2003-01-01

    A prototype Project Management Quality Cost System (PROMQACS) was developed to determine quality costs in construction projects. The structure and information requirements that are needed to provide a classification system of quality costs were identified and discussed. The developed system was tested and implemented in two case study construction projects to determine the information and management issues needed to develop PROMQACS into a software program. In addition, the system was used to...

  17. Disseminating relevant health information to underserved audiences: implications of the Digital Divide Pilot Projects*

    Science.gov (United States)

    Kreps, Gary L.

    2005-01-01

    Objective: This paper examines the influence of the digital divide on disparities in health outcomes for vulnerable populations, identifying implications for medical and public libraries. Method: The paper describes the results of the Digital Divide Pilot Projects demonstration research programs funded by the National Cancer Institute to test new strategies for disseminating relevant health information to underserved and at-risk audiences. Results: The Digital Divide Pilot Projects field-tested innovative systemic strategies for helping underserved populations access and utilize relevant health information to make informed health-related decisions about seeking appropriate health care and support, resisting avoidable and significant health risks, and promoting their own health. Implications: The paper builds on the Digital Divide Pilot Projects by identifying implications for developing health communication strategies that libraries can adopt to provide digital health information to vulnerable populations. PMID:16239960

  18. Information system technologies' role in augmenting dermatologists' knowledge of prescription medication costs.

    Science.gov (United States)

    DeMarco, Sebastian S; Paul, Ravi; Kilpatrick, Russell J

    2015-12-01

    Despite the recent rising costs of once affordable dermatologic prescription medications, a survey measuring dermatologists' attitudes, beliefs, and knowledge of the cost of drugs they commonly prescribe has not been conducted. Awareness of drug costs is hindered by a lack of access to data about the prices of medicines. No surveys of physicians have addressed this issue by proposing new information system technologies that augment prescription medication price transparency and measuring how receptive physicians are to using these novel solutions in their daily clinical practice. Our research aims to investigate these topics with a survey of physicians in dermatology. Members of the North Carolina Dermatology Association were contacted through their electronic mailing list and asked to take an online survey. The survey asked several questions about dermatologists' attitudes and beliefs about drug costs. To measure their knowledge of prescription medications, the National Average Drug Acquisition Cost was used as an authoritative price that was compared to the survey takers' price estimates of drugs commonly used in dermatology. Physicians' willingness to use four distinct information system technologies that increase drug price transparency was also assessed. Dermatologists believe drug costs are an important factor in patient care and believe access to price information would allow them to provide a higher quality of care. Dermatologists' knowledge of the costs of medicines they commonly prescribe is poor, but they want to utilize information system technologies that increase access to drug pricing information. There is an unmet demand for information system technologies which increase price transparency of medications in dermatology. Physicians and IT professionals have the opportunity to create novel information systems that can be utilized to help guide cost conscious clinical decision making. Copyright © 2015 Elsevier Ireland Ltd. All rights reserved.

  19. The prediction of engineering cost for green buildings based on information entropy

    Science.gov (United States)

    Liang, Guoqiang; Huang, Jinglian

    2018-03-01

    Green building is the developing trend in the world building industry. Additionally, construction costs are an essential consideration in building constructions. Therefore, it is necessary to investigate the problems of cost prediction in green building. On the basis of analyzing the cost of green building, this paper proposes the forecasting method of actual cost in green building based on information entropy and provides the forecasting working procedure. Using the probability density obtained from statistical data, such as labor costs, material costs, machinery costs, administration costs, profits, risk costs a unit project quotation and etc., situations can be predicted which lead to cost variations between budgeted cost and actual cost in constructions, through estimating the information entropy of budgeted cost and actual cost. The research results of this article have a practical significance in cost control of green building. Additionally, the method proposed in this article can be generalized and applied to a variety of other aspects in building management.

  20. Allocating health care: cost-utility analysis, informed democratic decision making, or the veil of ignorance?

    Science.gov (United States)

    Goold, S D

    1996-01-01

    Assuming that rationing health care is unavoidable, and that it requires moral reasoning, how should we allocate limited health care resources? This question is difficult because our pluralistic, liberal society has no consensus on a conception of distributive justice. In this article I focus on an alternative: Who shall decide how to ration health care, and how shall this be done to respect autonomy, pluralism, liberalism, and fairness? I explore three processes for making rationing decisions: cost-utility analysis, informed democratic decision making, and applications of the veil of ignorance. I evaluate these processes as examples of procedural justice, assuming that there is no outcome considered the most just. I use consent as a criterion to judge competing processes so that rationing decisions are, to some extent, self-imposed. I also examine the processes' feasibility in our current health care system. Cost-utility analysis does not meet criteria for actual or presumed consent, even if costs and health-related utility could be measured perfectly. Existing structures of government cannot creditably assimilate the information required for sound rationing decisions, and grassroots efforts are not representative. Applications of the veil of ignorance are more useful for identifying principles relevant to health care rationing than for making concrete rationing decisions. I outline a process of decision making, specifically for health care, that relies on substantive, selected representation, respects pluralism, liberalism, and deliberative democracy, and could be implemented at the community or organizational level.

  1. Effect of the Adoption of IFRS on the Information Relevance of Accounting Profits in Brazil

    Directory of Open Access Journals (Sweden)

    Mateus Alexandre Costa dos Santos

    2014-12-01

    Full Text Available This study aimed to assess the effect of adopting the International Financial Reporting Standards (IFRS in Brazil on the information relevance of accounting profits of publicly traded companies. International studies have shown that the adoption of IFRS improves the quality of accounting information compared with domestic accounting standards. Concurrent evidence is sparse in Brazil. Information relevance is understood herein as a multidimensional attribute that is closely related to the quality and usefulness of the information conveyed by accounting profits. The associative capacity and information timeliness of accounting profits in relation to share prices were examined. Furthermore, the level of conditional conservatism present in accounting profits was also analyzed because according to Basu (1997, this aspect is related to timeliness. The study used pooled regressions and panel data models to analyze the quarterly accounting profits of 246 companies between the first quarter of 1999 and the first quarter of 2013, resulting in 9,558 quarter-company observations. The results indicated that the adoption of IFRS in Brazil (1 increased the associative capacity of accounting profits; (2 reduced information timeliness to non-significant levels; and (3 had no effect on conditional conservatism. The joint analysis of the empirical evidence from the present study conclusively precludes stating that the adoption of IFRS in Brazil contributed to an increase the information relevance of accounting profits of publicly traded companies.

  2. Perceived Relevance of an Introductory Information Systems Course to Prospective Business Students

    Directory of Open Access Journals (Sweden)

    Irene Govender

    2013-12-01

    Full Text Available The study is designed to examine students’ perceptions of the introductory Information Systems (IS course. It was an exploratory study in which 67 students participated. A quantitative approach was followed making use of questionnaires for the collection of data. Using the theory of reasoned action as a framework, the study explores the factors that influence non-IS major students’ perceived relevance of the IS introductory course. The analysis of collected data included descriptive and inferential statistics. Using multiple regression analysis, the results suggest that overall, the independent variables, relevance of the content, previous IT knowledge, relevance for professional practice, IT preference in courses and peers’ influence may account for 72% of the explanatory power for the dependent variable, perceived relevance of the IS course. In addition, the results have shown some strong predictors (IT preference and peers’ influence that influence students’ perceived relevance of the IS course. Practical work was found to be a strong mediating variable toward positive perceptions of IS. The results of this study suggest that students do indeed perceive the introductory IS course to be relevant and match their professional needs, but more practical work would enhance their learning. Implications for theory and practice are discussed as a result of the behavioural intention to perceive the IS course to be relevant and eventually to recruit more IS students.

  3. 48 CFR 215.403-5 - Instructions for submission of cost or pricing data or information other than cost or pricing data.

    Science.gov (United States)

    2010-10-01

    ... submission of cost or pricing data or information other than cost or pricing data. 215.403-5 Section 215.403... DEFENSE CONTRACTING METHODS AND CONTRACT TYPES CONTRACTING BY NEGOTIATION Contract Pricing 215.403-5 Instructions for submission of cost or pricing data or information other than cost or pricing data. When the...

  4. Better informing decision making with multiple outcomes cost-effectiveness analysis under uncertainty in cost-disutility space.

    Science.gov (United States)

    McCaffrey, Nikki; Agar, Meera; Harlum, Janeane; Karnon, Jonathon; Currow, David; Eckermann, Simon

    2015-01-01

    Comparing multiple, diverse outcomes with cost-effectiveness analysis (CEA) is important, yet challenging in areas like palliative care where domains are unamenable to integration with survival. Generic multi-attribute utility values exclude important domains and non-health outcomes, while partial analyses-where outcomes are considered separately, with their joint relationship under uncertainty ignored-lead to incorrect inference regarding preferred strategies. The objective of this paper is to consider whether such decision making can be better informed with alternative presentation and summary measures, extending methods previously shown to have advantages in multiple strategy comparison. Multiple outcomes CEA of a home-based palliative care model (PEACH) relative to usual care is undertaken in cost disutility (CDU) space and compared with analysis on the cost-effectiveness plane. Summary measures developed for comparing strategies across potential threshold values for multiple outcomes include: expected net loss (ENL) planes quantifying differences in expected net benefit; the ENL contour identifying preferred strategies minimising ENL and their expected value of perfect information; and cost-effectiveness acceptability planes showing probability of strategies minimising ENL. Conventional analysis suggests PEACH is cost-effective when the threshold value per additional day at home (1) exceeds $1,068 or dominated by usual care when only the proportion of home deaths is considered. In contrast, neither alternative dominate in CDU space where cost and outcomes are jointly considered, with the optimal strategy depending on threshold values. For example, PEACH minimises ENL when 1=$2,000 and 2=$2,000 (threshold value for dying at home), with a 51.6% chance of PEACH being cost-effective. Comparison in CDU space and associated summary measures have distinct advantages to multiple domain comparisons, aiding transparent and robust joint comparison of costs and multiple

  5. Behavioral and Event-Related-Potential Correlates of Processing Congruent and Incongruent Self-Relevant Information

    Science.gov (United States)

    Clark, Sheri L.

    2013-01-01

    People want to be viewed by others as they view themselves. Being confronted with self-relevant information that is either congruent or incongruent with one's self-view has been shown to differentially affect subsequent behavior, memory for the information, and evaluation of the source of the information. However, no research has examined…

  6. Dynamic cost control information system for nuclear power plant construction

    International Nuclear Information System (INIS)

    Wang Yongqing; Liu Wei

    1998-01-01

    The authors first introduce the cost control functions of some overseas popular project management software at present and the specific ways of cost control of nuclear power plant construction in China. Then the authors stress the necessity of cost and schedule control integration and present the concept of dynamic cost control, the design scheme of dynamic cost control information system and the data structure modeling. Based on the above, the authors can develop the system which has the functions of dynamic estimate, cash flow management and cost optimization for nuclear engineering

  7. A DDC Bibliography on Cost/Benefits of Technical Information Services and Technology Transfer.

    Science.gov (United States)

    Defense Documentation Center, Alexandria, VA.

    This bibliography is a compilation of literature existing in both the government and public sectors and concerning Cost/Benefits of Technical information Services and Technology Transfer. Not only was the cost-benefit to the user reflected, but consideration was given to the initial cost of information collections, the cost of processing the…

  8. Suppression of no-longer relevant information in Working Memory: An alpha-power related mechanism?

    Science.gov (United States)

    Poch, Claudia; Valdivia, María; Capilla, Almudena; Hinojosa, José Antonio; Campo, Pablo

    2018-03-27

    Selective attention can enhance Working Memory (WM) performance by selecting relevant information, while preventing distracting items from encoding or from further maintenance. Alpha oscillatory modulations are a correlate of visuospatial attention. Specifically, an enhancement of alpha power is observed in the ipsilateral posterior cortex to the locus of attention, along with a suppression in the contralateral hemisphere. An influential model proposes that the alpha enhancement is functionally related to the suppression of information. However, whether ipsilateral alpha power represents a mechanism through which no longer relevant WM representations are inhibited has yet not been explored. Here we examined whether the amount of distractors to be suppressed during WM maintenance is functionally related to alpha power lateralized activity. We measure EEG activity while participants (N = 36) performed a retro-cue task in which the WM load was varied across the relevant/irrelevant post-cue hemifield. We found that alpha activity was lateralized respect to the locus of attention, but did not track post-cue irrelevant load. Additionally, non-lateralized alpha activity increased with post-cue relevant load. We propose that alpha lateralization associated to retro-cuing might be related to a general orienting mechanism toward relevant representation. Copyright © 2018 Elsevier B.V. All rights reserved.

  9. Task relevance of emotional information affects anxiety-linked attention bias in visual search.

    Science.gov (United States)

    Dodd, Helen F; Vogt, Julia; Turkileri, Nilgun; Notebaert, Lies

    2017-01-01

    Task relevance affects emotional attention in healthy individuals. Here, we investigate whether the association between anxiety and attention bias is affected by the task relevance of emotion during an attention task. Participants completed two visual search tasks. In the emotion-irrelevant task, participants were asked to indicate whether a discrepant face in a crowd of neutral, middle-aged faces was old or young. Irrelevant to the task, target faces displayed angry, happy, or neutral expressions. In the emotion-relevant task, participants were asked to indicate whether a discrepant face in a crowd of middle-aged neutral faces was happy or angry (target faces also varied in age). Trait anxiety was not associated with attention in the emotion-relevant task. However, in the emotion-irrelevant task, trait anxiety was associated with a bias for angry over happy faces. These findings demonstrate that the task relevance of emotional information affects conclusions about the presence of an anxiety-linked attention bias. Copyright © 2016 Elsevier B.V. All rights reserved.

  10. Collecting Safeguards Relevant Trade Information: The IAEA Procurement Outreach Programme

    International Nuclear Information System (INIS)

    Schot, P.; El Gebaly, A.; Tarvainen, M.

    2010-01-01

    The increasing awareness of activities of transnational procurement networks to covertly acquire sensitive nuclear related dual use equipment prompted an evolution of safeguards methodologies. One of the responses to this challenge by the Department of Safeguards in the IAEA was to establish the Trade and Technology Unit (TTA) in November 2004 to analyse and report on these covert nuclear related trade activities. To obtain information relevant to this analysis, TTA is engaging States that might be willing to provide this information to the Secretariat on a voluntary basis. This paper will give an overview of current activities, sum up the results achieved and discuss suggestions to further improve this programme made by Member States. (author)

  11. 76 FR 6516 - Insurance Cost Information Regulation

    Science.gov (United States)

    2011-02-04

    ..., Office of International Policy, Fuel Economy and Consumer Programs, NHTSA, 1200 New Jersey Avenue, SE... automobiles to distribute to prospective customers information that compares differences in insurance costs of... booklet to each dealer that the Department of Energy uses to distribute the ``Gas Mileage Guide.'' Dealers...

  12. 75 FR 5169 - Insurance Cost Information Regulation

    Science.gov (United States)

    2010-02-01

    ..., Office of International Policy, Fuel Economy and Consumer Programs, NHTSA, 1200 New Jersey Avenue, SE... automobiles to distribute to prospective customers information that compares differences in insurance costs of... booklet to each dealer that the Department of Energy uses to distribute the ``Gas Mileage Guide.'' Dealers...

  13. Research on Cost Information Sharing and Channel Choice in a Dual-Channel Supply Chain

    Directory of Open Access Journals (Sweden)

    Huihui Liu

    2016-01-01

    Full Text Available Many studies examine information sharing in an uncertain demand environment in a supply chain. However there is little literature on cost information sharing in a dual-channel structure consisting of a retail channel and a direct sales channel. Assuming that the retail sale cost and direct sale cost are random variables with a general distribution, the paper investigates the retailer’s choice on cost information sharing in a Bertrand competition model. Based on the equilibrium outcome of information sharing, the manufacturer’s channel choice is discussed in detail. Our paper provides several interesting conclusions. In both single- and dual-channel structures, the retailer has little motivation to share its private cost information which is verified to be valuable for the manufacturer. When the cost correlation between the two channels increases, our analyses show that the manufacturer’s profit improves. However, when channel choice is involved, the value of information could play a different role. The paper finds that a dual-channel structure can benefit the manufacturer only when the cost correlation is sufficiently low. In addition, if the cost correlation is weak, the cost fluctuation will bring out the advantage of a dual-channel structure and adding a new direct channel will help in risk pooling.

  14. The impact of intangibles on the value relevance of accounting information: Evidence from French companies

    Directory of Open Access Journals (Sweden)

    Bilal Kimouche

    2016-03-01

    Full Text Available Purpose: The paper aims to explore whether intangible items that recognised in financial statements are value-relevant to investors in the French context, and whether these items affect the value relevance of accounting information. Design/methodology/approach: Empirical data were collected from a sample of French listed companies, over the nine-year period of 2005 to 2013. Starting of Ohlson’s (1995 model, the correlation analysis and the linear multiple regressions have been applied. Findings: We find that intangibles and traditional accounting measures as a whole are value relevant. However, the amortization and impairment charges of intangibles and cash flows do not affect the market values of French companies, unlike other variables, which affect positively and substantially the market values. Also goodwill and book values are more associated with market values than intangible assets and earnings respectively. Finally, we find that intangibles have improved the value relevance of accounting information. Practical implications: French legislators must give more interest for intangibles, in order to enrich the financial statements content and increasing the pertinence of accounting information. Auditors must give more attention for intangibles’ examination process, in order to certify the amounts related to intangibles in financial statements, and hence enrich their reliability, what provides adequacy guarantees for investors to use them in decision making. Originality/value: The paper used recently available financial data, and proposed an improvement concerning the measure of incremental value relevance of intangibles items.

  15. A “Cookbook” Cost Analysis Procedure for Medical Information Systems*

    Science.gov (United States)

    Torrance, Janice L.; Torrance, George W.; Covvey, H. Dominic

    1983-01-01

    A costing procedure for medical information systems is described. The procedure incorporates state-of-the-art costing methods in an easy to follow “cookbook” format. Application of the procedure consists of filling out a series of Mac-Tor EZ-Cost forms. The procedure and forms have been field tested by application to a cardiovascular database system. This article describes the major features of the costing procedure. The forms and other details are available upon request.

  16. In the Dark: Young Men's Stories of Sexual Initiation in the Absence of Relevant Sexual Health Information

    Science.gov (United States)

    Kubicek, Katrina; Beyer, William J.; Weiss, George; Iverson, Ellen; Kipke, Michele D.

    2010-01-01

    A growing body of research has investigated the effectiveness of abstinence-only sexual education. There remains a dearth of research on the relevant sexual health information available to young men who have sex with men (YMSM). Drawing on a mixed-methods study with 526 YMSM, this study explores how and where YMSM receive relevant information on…

  17. Feature-selective Attention in Frontoparietal Cortex: Multivoxel Codes Adjust to Prioritize Task-relevant Information.

    Science.gov (United States)

    Jackson, Jade; Rich, Anina N; Williams, Mark A; Woolgar, Alexandra

    2017-02-01

    Human cognition is characterized by astounding flexibility, enabling us to select appropriate information according to the objectives of our current task. A circuit of frontal and parietal brain regions, often referred to as the frontoparietal attention network or multiple-demand (MD) regions, are believed to play a fundamental role in this flexibility. There is evidence that these regions dynamically adjust their responses to selectively process information that is currently relevant for behavior, as proposed by the "adaptive coding hypothesis" [Duncan, J. An adaptive coding model of neural function in prefrontal cortex. Nature Reviews Neuroscience, 2, 820-829, 2001]. Could this provide a neural mechanism for feature-selective attention, the process by which we preferentially process one feature of a stimulus over another? We used multivariate pattern analysis of fMRI data during a perceptually challenging categorization task to investigate whether the representation of visual object features in the MD regions flexibly adjusts according to task relevance. Participants were trained to categorize visually similar novel objects along two orthogonal stimulus dimensions (length/orientation) and performed short alternating blocks in which only one of these dimensions was relevant. We found that multivoxel patterns of activation in the MD regions encoded the task-relevant distinctions more strongly than the task-irrelevant distinctions: The MD regions discriminated between stimuli of different lengths when length was relevant and between the same objects according to orientation when orientation was relevant. The data suggest a flexible neural system that adjusts its representation of visual objects to preferentially encode stimulus features that are currently relevant for behavior, providing a neural mechanism for feature-selective attention.

  18. Analysis of the Relevance of Information Content of the Value Added Statement in the Brazilian Capital Markets

    Directory of Open Access Journals (Sweden)

    Márcio André Veras Machado

    2015-04-01

    Full Text Available The usefulness of financial statements depends, fundamentally, on the degree of relevance of the information they disclose to users. Thus, studies that measure the relevance of accounting information to the users of financial statements are of some importance. One line of research within this subject is in ascertaining the relevance and importance of accounting information for the capital markets: if a particular item of accounting information is minimally reflected in the price of a share, it is because this information has relevance, at least at a certain level of significance, for investors and analysts of the capital markets. This present study aims to analyze the relevance, in the Brazilian capital markets, of the information content of the Value Added Statement (or VAS - referred to in Brazil as the Demonstração do Valor Adicionado, or DVA. It analyzed the ratio between stock price and Wealth created per share (WCPS, using linear regressions, for the period 2005-2011, for non-financial listed companies included in Melhores & Maiores ('Biggest & Best', an annual listing published by Exame Magazine in Brazil. As a secondary objective, this article seeks to establish whether WCPS represents a better indication of a company's result than Net profit per share (in this study, referred to as NPPS. The empirical evidence that was found supports the concept that the VAS has relevant information content, because it shows a capacity to explain a variation in the share price of the companies studied. Additionally, the relationship between WCPS and the stock price was shown to be significant, even after the inclusion of the control variables Stockholders' equity per share (which we abbreviate in this study to SEPS and NPPS. Finally, the evidence found indicates that the market reacts more to WCPS (Wealth created per share than to NPPS. Thus, the results obtained give some indication that, for the Brazilian capital markets, WCPS may be a better proxy

  19. 40 CFR 86.1862-04 - Maintenance of records and submittal of information relevant to compliance with fleet average NOX...

    Science.gov (United States)

    2010-07-01

    ... of information relevant to compliance with fleet average NOX standards. 86.1862-04 Section 86.1862-04...-Cycle Heavy-Duty Vehicles § 86.1862-04 Maintenance of records and submittal of information relevant to..., maintain, and retain the following information in adequately organized and indexed records for each model...

  20. Media reporting, carbon information disclosure, and the cost of equity financing: evidence from China.

    Science.gov (United States)

    Li, Li; Liu, Quanqi; Tang, Dengli; Xiong, Jucheng

    2017-04-01

    By using Shanghai and Shenzhen A-share listed companies in heavy polluting industry as research object from 2009 to 2014, this paper examines the relationship between media reporting, carbon information disclosure, and the cost of equity financing. The results show that media reporting can improve the quality of carbon information disclosure, and carbon information disclosure level is negatively associated with the cost of equity financing. This study also finds that financial carbon information disclosure and non-financial carbon information disclosure have significant negative relationship with the cost of equity financing respectively. Moreover, this paper shows that media reporting can strengthen the relationship between carbon information disclosure and the cost of equity financing.

  1. Better Informing Decision Making with Multiple Outcomes Cost-Effectiveness Analysis under Uncertainty in Cost-Disutility Space

    Science.gov (United States)

    McCaffrey, Nikki; Agar, Meera; Harlum, Janeane; Karnon, Jonathon; Currow, David; Eckermann, Simon

    2015-01-01

    Introduction Comparing multiple, diverse outcomes with cost-effectiveness analysis (CEA) is important, yet challenging in areas like palliative care where domains are unamenable to integration with survival. Generic multi-attribute utility values exclude important domains and non-health outcomes, while partial analyses—where outcomes are considered separately, with their joint relationship under uncertainty ignored—lead to incorrect inference regarding preferred strategies. Objective The objective of this paper is to consider whether such decision making can be better informed with alternative presentation and summary measures, extending methods previously shown to have advantages in multiple strategy comparison. Methods Multiple outcomes CEA of a home-based palliative care model (PEACH) relative to usual care is undertaken in cost disutility (CDU) space and compared with analysis on the cost-effectiveness plane. Summary measures developed for comparing strategies across potential threshold values for multiple outcomes include: expected net loss (ENL) planes quantifying differences in expected net benefit; the ENL contour identifying preferred strategies minimising ENL and their expected value of perfect information; and cost-effectiveness acceptability planes showing probability of strategies minimising ENL. Results Conventional analysis suggests PEACH is cost-effective when the threshold value per additional day at home ( 1) exceeds $1,068 or dominated by usual care when only the proportion of home deaths is considered. In contrast, neither alternative dominate in CDU space where cost and outcomes are jointly considered, with the optimal strategy depending on threshold values. For example, PEACH minimises ENL when 1=$2,000 and 2=$2,000 (threshold value for dying at home), with a 51.6% chance of PEACH being cost-effective. Conclusion Comparison in CDU space and associated summary measures have distinct advantages to multiple domain comparisons, aiding

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

    Directory of Open Access Journals (Sweden)

    Kaličanin Đorđe

    2013-01-01

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

  3. Waste management facilities cost information for hazardous waste. Revision 1

    International Nuclear Information System (INIS)

    Shropshire, D.; Sherick, M.; Biagi, C.

    1995-06-01

    This report contains preconceptual designs and planning level life-cycle cost estimates for managing hazardous waste. The report's information on treatment, storage, and disposal modules can be integrated to develop total life-cycle costs for various waste management options. A procedure to guide the US Department of Energy and its contractor personnel in the use of cost estimation data is also summarized in this report

  4. Strategic relevance and accountability expectations: new perspectives for health care information technology design.

    Science.gov (United States)

    Tan, J K; Modrow, R E

    1999-05-01

    In this article, we discuss the traditional systems analysis perspective on end-user information requirements analysis and extend it to merge with the new accountability expectations perspective to guide the future planning and design of health organization information systems. Underlying the strategic relevance of health care information technology (HCIT) are three critical questions: (1) What is the ideal HCIT model for the health organization in terms of achieving strategic expertise and competitive advantage? Specifically, how does this model link industry performance standards with organizational performance and accountability expectations? (2) How should the limitations of past HCIT models be reconciled to the benefits presented by the superior arrangement of the ideal model in the context of changing accountability expectations? (3) How should alternative HCIT solutions be evaluated in light of evidence-based accountability and organizational performance benchmarking? Insights into these questions will ensure that health care managers, HCIT practitioners and researchers can continue to focus on the most critical issues in harnessing today's fast-paced changing technologies for evolving strategically relevant, performance-based health organization systems.

  5. Divided attention selectively impairs memory for self-relevant information.

    Science.gov (United States)

    Turk, David J; Brady-van den Bos, Mirjam; Collard, Philip; Gillespie-Smith, Karri; Conway, Martin A; Cunningham, Sheila J

    2013-05-01

    Information that is relevant to oneself tends to be remembered more than information that relates to other people, but the role of attention in eliciting this "self-reference effect" is unclear. In the present study, we assessed the importance of attention in self-referential encoding using an ownership paradigm, which required participants to encode items under conditions of imagined ownership by themselves or by another person. Previous work has established that this paradigm elicits a robust self-reference effect, with more "self-owned" items being remembered than "other-owned" items. Access to attentional resources was manipulated using divided-attention tasks at encoding. A significant self-reference effect emerged under full-attention conditions and was related to an increase in episodic recollection for self-owned items, but dividing attention eliminated this memory advantage. These findings are discussed in relation to the nature of self-referential cognition and the importance of attentional resources at encoding in the manifestation of the self-reference effect in memory.

  6. An analysis of contextual information relevant to medical care unexpectedly volunteered to researchers by asthma patients.

    Science.gov (United States)

    Black, Heather L; Priolo, Chantel; Gonzalez, Rodalyn; Geer, Sabrina; Adam, Bariituu; Apter, Andrea J

    2012-09-01

    To describe and categorize contextual information relevant to patients' medical care unexpectedly volunteered to research personnel as part of a patient advocate (PA) intervention to facilitate access health care, communication with medical personnel, and self-management of a chronic disease such as asthma. We adapted a patient navigator intervention, to overcome barriers to access and communication for adults with moderate or severe asthma. Informed by focus groups of patients and providers, our PAs facilitated preparation for a visit with an asthma provider, attended the visit, confirmed understanding, and assisted with post-visit activities. During meetings with researchers, either for PA activities or for data collection, participants frequently volunteered personal and medical information relevant for achieving successful self-management that was not routinely shared with medical personnel. For this project, researchers journaled information not captured by the structured questionnaires and protocol. Using a qualitative analysis, we describe (1) researchers' journals of these unique communications; (2) their relevance for accomplishing self-management; (3) PAs' formal activities including teach-back, advocacy, and facilitating appointment making; and (4) observations of patients' interactions with the clinical practices. In 83 journals, patients' social support (83%), health (68%), and deportment (69%) were described. PA assistance with navigating the medical system (59%), teach-back (46%), and observed interactions with patient and medical staff (76%) were also journaled. Implicit were ways patients and practices could overcome barriers to access and communication. These journals describe the importance of seeking contextual and medically relevant information from all patients and, especially, those with significant morbidities, prompting patients for barriers to access to health care, and confirming understanding of medical information.

  7. Estimating alcohol content of traditional brew in Western Kenya using culturally relevant methods: the case for cost over volume.

    Science.gov (United States)

    Papas, Rebecca K; Sidle, John E; Wamalwa, Emmanuel S; Okumu, Thomas O; Bryant, Kendall L; Goulet, Joseph L; Maisto, Stephen A; Braithwaite, R Scott; Justice, Amy C

    2010-08-01

    Traditional homemade brew is believed to represent the highest proportion of alcohol use in sub-Saharan Africa. In Eldoret, Kenya, two types of brew are common: chang'aa, spirits, and busaa, maize beer. Local residents refer to the amount of brew consumed by the amount of money spent, suggesting a culturally relevant estimation method. The purposes of this study were to analyze ethanol content of chang'aa and busaa; and to compare two methods of alcohol estimation: use by cost, and use by volume, the latter the current international standard. Laboratory results showed mean ethanol content was 34% (SD = 14%) for chang'aa and 4% (SD = 1%) for busaa. Standard drink unit equivalents for chang'aa and busaa, respectively, were 2 and 1.3 (US) and 3.5 and 2.3 (Great Britain). Using a computational approach, both methods demonstrated comparable results. We conclude that cost estimation of alcohol content is more culturally relevant and does not differ in accuracy from the international standard.

  8. Cost Information – an Objective Necessity in Optimizing Decision Making

    OpenAIRE

    Petre Mihaela – Cosmina; Petroianu Grazia - Oana

    2012-01-01

    An overall growth can be registered at macro and micro level without achieving a development and this only under conditions of continuous improvement methods and techniques of organization and management within the unit. Cost and cost information play an important role being considered and recognized as useful and effective tools to reach any leader. They have features such as multiple facets to facilitate continuous improvement towards business unit. Cost awareness represents a decisive fact...

  9. Towards brain-activity-controlled information retrieval: Decoding image relevance from MEG signals.

    Science.gov (United States)

    Kauppi, Jukka-Pekka; Kandemir, Melih; Saarinen, Veli-Matti; Hirvenkari, Lotta; Parkkonen, Lauri; Klami, Arto; Hari, Riitta; Kaski, Samuel

    2015-05-15

    We hypothesize that brain activity can be used to control future information retrieval systems. To this end, we conducted a feasibility study on predicting the relevance of visual objects from brain activity. We analyze both magnetoencephalographic (MEG) and gaze signals from nine subjects who were viewing image collages, a subset of which was relevant to a predetermined task. We report three findings: i) the relevance of an image a subject looks at can be decoded from MEG signals with performance significantly better than chance, ii) fusion of gaze-based and MEG-based classifiers significantly improves the prediction performance compared to using either signal alone, and iii) non-linear classification of the MEG signals using Gaussian process classifiers outperforms linear classification. These findings break new ground for building brain-activity-based interactive image retrieval systems, as well as for systems utilizing feedback both from brain activity and eye movements. Copyright © 2015 Elsevier Inc. All rights reserved.

  10. Information Cost, Memory Length and Market Instability.

    Science.gov (United States)

    Diks, Cees; Li, Xindan; Wu, Chengyao

    2018-07-01

    In this article, we study the instability of a stock market with a modified version of Diks and Dindo's (2008) model where the market is characterized by nonlinear interactions between informed traders and uninformed traders. In the interaction of heterogeneous agents, we replace the replicator dynamics for the fractions by logistic strategy switching. This modification makes the model more suitable for describing realistic price dynamics, as well as more robust with respect to parameter changes. One goal of our paper is to use this model to explore if the arrival of new information (news) and investor behavior have an effect on market instability. A second, related, goal is to study the way markets absorb new information, especially when the market is unstable and the price is far from being fully informative. We find that the dynamics become locally unstable and prices may deviate far from the fundamental price, routing to chaos through bifurcation, with increasing information costs or decreasing memory length of the uninformed traders.

  11. Cost-volume-profit and net present value analysis of health information systems.

    Science.gov (United States)

    McLean, R A

    1998-08-01

    The adoption of any information system should be justified by an economic analysis demonstrating that its projected benefits outweigh its projected costs. Analysis differ, however, on which methods to employ for such a justification. Accountants prefer cost-volume-profit analysis, and economists prefer net present value analysis. The article explains the strengths and weaknesses of each method and shows how they can be used together so that well-informed investments in information systems can be made.

  12. Using language models to identify relevant new information in inpatient clinical notes.

    Science.gov (United States)

    Zhang, Rui; Pakhomov, Serguei V; Lee, Janet T; Melton, Genevieve B

    2014-01-01

    Redundant information in clinical notes within electronic health record (EHR) systems is ubiquitous and may negatively impact the use of these notes by clinicians, and, potentially, the efficiency of patient care delivery. Automated methods to identify redundant versus relevant new information may provide a valuable tool for clinicians to better synthesize patient information and navigate to clinically important details. In this study, we investigated the use of language models for identification of new information in inpatient notes, and evaluated our methods using expert-derived reference standards. The best method achieved precision of 0.743, recall of 0.832 and F1-measure of 0.784. The average proportion of redundant information was similar between inpatient and outpatient progress notes (76.6% (SD=17.3%) and 76.7% (SD=14.0%), respectively). Advanced practice providers tended to have higher rates of redundancy in their notes compared to physicians. Future investigation includes the addition of semantic components and visualization of new information.

  13. The Effect of Lexicographical Information Costs on Dictionary Making and Use

    Directory of Open Access Journals (Sweden)

    Sandro Nielsen

    2011-10-01

    Full Text Available

    Abstract: An important aspect for any lexicographer to consider is the ease with which users will be able to acquire the necessary information from the data presented in the dictionary, whether electronic or printed. Furthermore, this aspect has high priority with users and reviewers. A distinction is proposed between two general types of lexicographical information costs. Firstly, search-related costs are the effort required by the look-up activities users have to perform when consulting a dictionary to find access to the data they are searching for. It is argued that the access route, article structure, data distribution and cross-references may influence search-related information costs positively as well as negatively. Secondly, comprehension-related costs are the effort connected to the user's ability to understand and interpret the data presented in a dictionary. In other words: How easy or difficult is it for users to understand the data presented? Examples show how textual condensation, dictionary functions and use-situations may impact on the level of comprehension-related information costs. It is thus possible to establish a framework for evaluating lexicographical information costs for the purpose of dictionary making, use, analysis and research.

    Keywords: LEXICOGRAPHY, DICTIONARY, INFORMATION COSTS, ACCESS ROUTES,DISTRIBUTION STRUCTURE, CROSS-REFERENCES, TEXTUAL CONDENSATION, DICTIONARYARTICLES, SEARCH ZONES, DATA, INFORMATION, DICTIONARY FUNCTIONS,USE-SITUATIONS

    Opsomming: Die uitwerking van leksikografiese inligtingskoste op diemaak en gebruik van woordeboeke. 'n Belangrike aspek vir enige leksikograaf om in agte neem is die gemak waarmee gebruikers in staat sal wees om die nodige inligting van die data indie woordeboek, hetsy elektronies of gedruk, te verkry. Verder geniet hierdie aspek hoë voorkeurby gebruikers en resensente. 'n Onderskeid word voorgestel tussen twee algemene soorte leksikografieseinligtingskoste

  14. Providing Decision-Relevant Information for a State Climate Change Action Plan

    Science.gov (United States)

    Wake, C.; Frades, M.; Hurtt, G. C.; Magnusson, M.; Gittell, R.; Skoglund, C.; Morin, J.

    2008-12-01

    Carbon Solutions New England (CSNE), a public-private partnership formed to promote collective action to achieve a low carbon society, has been working with the Governor appointed New Hampshire Climate Change Policy Task Force (NHCCTF) to support the development of a state Climate Change Action Plan. CSNE's role has been to quantify the potential carbon emissions reduction, implementation costs, and cost savings at three distinct time periods (2012, 2025, 2050) for a range of strategies identified by the Task Force. These strategies were developed for several sectors (transportation and land use, electricity generation and use, building energy use, and agriculture, forestry, and waste).New Hampshire's existing and projected economic and population growth are well above the regional average, creating additional challenges for the state to meet regional emission reduction targets. However, by pursuing an ambitious suite of renewable energy and energy efficiency strategies, New Hampshire may be able to continue growing while reducing emissions at a rate close to 3% per year up to 2025. This suite includes efficiency improvements in new and existing buildings, a renewable portfolio standard for electricity generation, avoiding forested land conversion, fuel economy gains in new vehicles, and a reduction in vehicle miles traveled. Most (over 80%) of these emission reduction strategies are projected to provide net economic savings in 2025.A collaborative and iterative process was developed among the key partners in the project. The foundation for the project's success included: a diverse analysis team with leadership that was committed to the project, an open source analysis approach, weekly meetings and frequent communication among the partners, interim reporting of analysis, and an established and trusting relationship among the partners, in part due to collaboration on previous projects.To develop decision-relevant information for the Task Force, CSNE addressed

  15. Whatever the cost? Information integration in memory-based inferences depends on cognitive effort.

    Science.gov (United States)

    Hilbig, Benjamin E; Michalkiewicz, Martha; Castela, Marta; Pohl, Rüdiger F; Erdfelder, Edgar

    2015-05-01

    One of the most prominent models of probabilistic inferences from memory is the simple recognition heuristic (RH). The RH theory assumes that judgments are based on recognition in isolation, such that other information is ignored. However, some prior research has shown that available knowledge is not generally ignored. In line with the notion of adaptive strategy selection--and, thus, a trade-off between accuracy and effort--we hypothesized that information integration crucially depends on how easily accessible information beyond recognition is, how much confidence decision makers have in this information, and how (cognitively) costly it is to acquire it. In three experiments, we thus manipulated (a) the availability of information beyond recognition, (b) the subjective usefulness of this information, and (c) the cognitive costs associated with acquiring this information. In line with the predictions, we found that RH use decreased substantially, the more easily and confidently information beyond recognition could be integrated, and increased substantially with increasing cognitive costs.

  16. Information and Heterogeneous Beliefs: Cost of Capital, Trading Volume, and Investor Welfare

    DEFF Research Database (Denmark)

    Christensen, Peter Ove; Qin, Zhenjiang

    In an incomplete market setting with heterogeneous prior beliefs, we show that public information can have a substantial impact on the ex ante cost of capital, trading volume, and investor welfare. In a model with exponential utility investors and an asset with a normally distributed dividend...... information system. In an effectively complete market setting, in which investors do not need to trade dynamically in order to take full advantage of their differences in beliefs, the ex ante cost of capital and the investor welfare are both higher than in the incomplete market setting......, the Pareto efficient public information system is the system which enjoys the maximum ex ante cost of capital, and the maximum expected abnormal trading volume. The public information system facilitates improved dynamic trading opportunities based on heterogeneously updated posterior beliefs in order to take...

  17. Information and Heterogeneous Beliefs: Cost of Capital, Trading Volume, and Investor Welfare

    DEFF Research Database (Denmark)

    Christensen, Peter Ove; Qin, Zhenjiang

    information system. In an effectively complete market setting, in which investors do not need to trade dynamically in order to take full advantage of their differences in beliefs, the ex ante cost of capital and the investor welfare are both higher than in the incomplete market setting......In an incomplete market setting with heterogeneous prior beliefs, we show that public information can have a substantial impact on the ex ante cost of capital, trading volume, and investor welfare. In a model with exponential utility investors and an asset with a normally distributed dividend......, the Pareto efficient public information system is the system which enjoys the maximum ex ante cost of capital, and the maximum expected abnormal trading volume. The public information system facilitates improved dynamic trading opportunities based on heterogeneously updated posterior beliefs in order to take...

  18. Utilisation of Cost Type Information in Decision Making Process Approaches on Public Establishments

    OpenAIRE

    Mihai (Andreescu) Gabriela; Ionescu (Eftene) Nicoleta; Uta Tatiana

    2011-01-01

    Managerial decisions and decision making process stand for the key issues of each entity around which all activities of financial information collection, processing, review, construing, summarizing, and not only, gravitate within every organisation. Moreover, costs (calculation, review and optimization of such) are important as the whole activity of an organisation reflects itself in costs, respectively based on information concerning costs based on which managers may decide on purchasing, pr...

  19. 75 FR 57284 - Agency Information Collection Activities: Cost Submission

    Science.gov (United States)

    2010-09-20

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

  20. Optimal decoding and information transmission in Hodgkin-Huxley neurons under metabolic cost constraints.

    Science.gov (United States)

    Kostal, Lubomir; Kobayashi, Ryota

    2015-10-01

    Information theory quantifies the ultimate limits on reliable information transfer by means of the channel capacity. However, the channel capacity is known to be an asymptotic quantity, assuming unlimited metabolic cost and computational power. We investigate a single-compartment Hodgkin-Huxley type neuronal model under the spike-rate coding scheme and address how the metabolic cost and the decoding complexity affects the optimal information transmission. We find that the sub-threshold stimulation regime, although attaining the smallest capacity, allows for the most efficient balance between the information transmission and the metabolic cost. Furthermore, we determine post-synaptic firing rate histograms that are optimal from the information-theoretic point of view, which enables the comparison of our results with experimental data. Copyright © 2015 Elsevier Ireland Ltd. All rights reserved.

  1. The determinants of hospital cost: a cost-volume-profit analysis of health services in the occupied territories: Palestine.

    Science.gov (United States)

    Younis, Mustafa Z; Jaber, Samer; Smith, Pamela C; Hartmann, Michael; Bongyu, Moye

    2010-06-01

    The purpose of this study is to examine the unit costs of a multi-service hospital in Palestine for the period 2005-2007. We investigate the cost structure of the Rafidya Hospital located in Nablus city, for both inpatient and outpatient departments. This study uses cost-volume-profit (CVP) analysis, also known as breakeven analysis. CVP analysis requires examining total costs, along with fixed and variable costs. CVP analysis illuminates how changes in assumptions about cost behaviour and the relevant range in which those assumptions are valid affect the relationships among revenues, variable costs and fixed costs at various production levels. For the hospital of interest, we find that fixed costs account for 70% of total costs, and variable costs were 30% of total costs. Inpatient departments accounted for 86% of total costs, and outpatient departments were 14% of total costs. Results of the breakeven analysis illustrate that several departments charge sufficient fees to cover all unit costs. Results provide useful information about unit cost based on four categories: (1) unit cost per admission of each department, (2) unit cost per patient day of each department, (3) unit cost per admission with annual capital cost of each department and (4) unit cost per patient day with annual capital cost. Our results provide hospital cost information that can be used by decision-makers to provide and expand healthcare services, in an effort to increase sustainability and profitability. The use of cost analysis by administrators and regulators will improve the quality of financial information, as well as enhance the efficient use of scarce resources.

  2. On Decommissioning Cost for Nuclear Power Plants

    International Nuclear Information System (INIS)

    Varley, Geoff; Rush, Chris

    2011-01-01

    The two biggest changes in NPP DandD over the last 15 years that are applicable across all countries are: a. Equipment and tools used in NPP DandD have evolved to be available on a more industrial basis, although concerning DandD of the main NPP components, such activity typically is very individual and requires one-of equipment to be developed. b. Regulation of DandD has increased. Earlier regulations were adapting to what emerged from evolving DandD projects. Today regulatory requirements have caught up and have been framed based on the feedback of experience over the last 15 years. In general they impose prescriptive requirements on DandD approaches and execution. In the U.S. access to LLW disposal has been opened up to a majority of states, which will ease the development and timely execution of DandD projects. A newly emerging trend in the U.S. is that segregation of some categories of waste, to facilitate the disposal of some volumes in general landfill rather than in radioactive waste disposal facilities, is being sacrificed, on cost grounds, in favour of mixing waste volumes with the consequence of having to dispose of a larger volume of waste in a LLW facility. Regarding access to information that can be meaningful and sufficiently detailed to support an international benchmarking inter-comparison of NPP DandD cost information: - NAC has established good access to detailed information on actual DandD projects at one U.S. PWR (Trojan) and one U.S. BWR (Rancho Seco). Additional information sources probably can be accessed with additional investigation. - Germany has highly relevant cost estimate and actual NPP DandD experience. Accessibility of the information is not yet fully determined. This will need more extensive, face-to-face interaction with the relevant stakeholders. Utilities and cost estimate service providers offer the opportunity to access relevant information. Specific terms and conditions that would apply and the extent of detail that would be

  3. On Decommissioning Cost for Nuclear Power Plants

    Energy Technology Data Exchange (ETDEWEB)

    Varley, Geoff (NAC International (United Kingdom)); Rush, Chris (NAC International (United States))

    2011-01-15

    The two biggest changes in NPP DandD over the last 15 years that are applicable across all countries are: a. Equipment and tools used in NPP DandD have evolved to be available on a more industrial basis, although concerning DandD of the main NPP components, such activity typically is very individual and requires one-of equipment to be developed. b. Regulation of DandD has increased. Earlier regulations were adapting to what emerged from evolving DandD projects. Today regulatory requirements have caught up and have been framed based on the feedback of experience over the last 15 years. In general they impose prescriptive requirements on DandD approaches and execution. In the U.S. access to LLW disposal has been opened up to a majority of states, which will ease the development and timely execution of DandD projects. A newly emerging trend in the U.S. is that segregation of some categories of waste, to facilitate the disposal of some volumes in general landfill rather than in radioactive waste disposal facilities, is being sacrificed, on cost grounds, in favour of mixing waste volumes with the consequence of having to dispose of a larger volume of waste in a LLW facility. Regarding access to information that can be meaningful and sufficiently detailed to support an international benchmarking inter-comparison of NPP DandD cost information: - NAC has established good access to detailed information on actual DandD projects at one U.S. PWR (Trojan) and one U.S. BWR (Rancho Seco). Additional information sources probably can be accessed with additional investigation. - Germany has highly relevant cost estimate and actual NPP DandD experience. Accessibility of the information is not yet fully determined. This will need more extensive, face-to-face interaction with the relevant stakeholders. Utilities and cost estimate service providers offer the opportunity to access relevant information. Specific terms and conditions that would apply and the extent of detail that would be

  4. Linking attentional processes and conceptual problem solving: visual cues facilitate the automaticity of extracting relevant information from diagrams.

    Science.gov (United States)

    Rouinfar, Amy; Agra, Elise; Larson, Adam M; Rebello, N Sanjay; Loschky, Lester C

    2014-01-01

    This study investigated links between visual attention processes and conceptual problem solving. This was done by overlaying visual cues on conceptual physics problem diagrams to direct participants' attention to relevant areas to facilitate problem solving. Participants (N = 80) individually worked through four problem sets, each containing a diagram, while their eye movements were recorded. Each diagram contained regions that were relevant to solving the problem correctly and separate regions related to common incorrect responses. Problem sets contained an initial problem, six isomorphic training problems, and a transfer problem. The cued condition saw visual cues overlaid on the training problems. Participants' verbal responses were used to determine their accuracy. This study produced two major findings. First, short duration visual cues which draw attention to solution-relevant information and aid in the organizing and integrating of it, facilitate both immediate problem solving and generalization of that ability to new problems. Thus, visual cues can facilitate re-representing a problem and overcoming impasse, enabling a correct solution. Importantly, these cueing effects on problem solving did not involve the solvers' attention necessarily embodying the solution to the problem, but were instead caused by solvers attending to and integrating relevant information in the problems into a solution path. Second, this study demonstrates that when such cues are used across multiple problems, solvers can automatize the extraction of problem-relevant information extraction. These results suggest that low-level attentional selection processes provide a necessary gateway for relevant information to be used in problem solving, but are generally not sufficient for correct problem solving. Instead, factors that lead a solver to an impasse and to organize and integrate problem information also greatly facilitate arriving at correct solutions.

  5. Costing of spent nuclear fuel storage

    International Nuclear Information System (INIS)

    2009-01-01

    This report deals with economic analysis and cost estimation, based on exploration of relevant issues, including a survey of analytical tools for assessment and updated information on the market and financial issues associated with spent fuel storage. The development of new storage technologies and changes in some of the circumstances affecting the costs of spent fuel storage are also incorporated. This report aims to provide comprehensive information on spent fuel storage costs to engineers and nuclear professionals as well as other stakeholders in the nuclear industry. This report is meant to provide informative guidance on economic aspects involved in selecting a spent fuel storage system, including basic methods of analysis and cost data for project evaluation and comparison of storage options, together with financial and business aspects associated with spent fuel storage. After the review of technical options for spent fuel storage in Section 2, cost categories and components involved in the lifecycle of a storage facility are identified in Section 3 and factors affecting costs of spent fuel storage are then reviewed in the Section 4. Methods for cost estimation and analysis are introduced in Section 5, and other financial and business aspects associated with spent fuel storage are discussed in Section 6.

  6. 76 FR 44337 - Comments and Information Relevant to Mid Decade Review of NORA

    Science.gov (United States)

    2011-07-25

    ... NIOSH-244] Comments and Information Relevant to Mid Decade Review of NORA AGENCY: Department of Health...) is conducting a review of the processes of the National Occupational Research Agenda (NORA). In 2006, NORA entered its second decade with an industry sector-based structure. In 2011, as NORA reaches the...

  7. Nuclear and conventional baseload electricity generation cost experience

    International Nuclear Information System (INIS)

    1993-04-01

    The experienced costs of electricity generation by nuclear and conventional plants and the expected costs of future plants are important for evaluating the economic attractiveness of various power projects and for planning the expansion of electrical generating systems. The main objective of this report is to shed some light on recent cost experience, based on well authenticated information made available by the IAEA Member States participating in this study. Cost information was provided by Canada (Ontario Hydro), Czechoslovakia, Hungary, India, the Republic of Korea and Spain. Reference is also made to information received from Brazil, China, France, Russia and the United States of America. The part of the report that deals with cost experience is Section 2, where the costs of both nuclear and fossil fired plants are reviewed. Other sections give emphasis to the analysis of the major issues and relevant cost elements influencing the costs of nuclear power plants and to a discussion of cost projections. Many of the conclusions can also be applied to conventional plants, although they are usually less important than in the case of nuclear plants. 1 ref., figs and tabs

  8. Reduction of capital costs of nuclear power plants

    International Nuclear Information System (INIS)

    2000-01-01

    The competitiveness of nuclear power plants depends largely on their capital costs represent some 60 per cent of their total generation costs. Reviewing and analysing ways and means to reduce capital costs of nuclear power plants are essential to enhance the economic viability of the nuclear option. The report is based upon cost information and data provided by experts from NEA Member countries. It investigates the efficiency of alternative methods for reducing capital costs of nuclear units. It will provide stakeholders from the industry and governmental agencies with relevant elements in support of policy making. (author)

  9. The business value and cost-effectiveness of genomic medicine.

    Science.gov (United States)

    Crawford, James M; Aspinall, Mara G

    2012-05-01

    Genomic medicine offers the promise of more effective diagnosis and treatment of human diseases. Genome sequencing early in the course of disease may enable more timely and informed intervention, with reduced healthcare costs and improved long-term outcomes. However, genomic medicine strains current models for demonstrating value, challenging efforts to achieve fair payment for services delivered, both for laboratory diagnostics and for use of molecular information in clinical management. Current models of healthcare reform stipulate that care must be delivered at equal or lower cost, with better patient and population outcomes. To achieve demonstrated value, genomic medicine must overcome many uncertainties: the clinical relevance of genomic variation; potential variation in technical performance and/or computational analysis; management of massive information sets; and must have available clinical interventions that can be informed by genomic analysis, so as to attain more favorable cost management of healthcare delivery and demonstrate improvements in cost-effectiveness.

  10. 48 CFR 215.403-3 - Requiring information other than cost or pricing data.

    Science.gov (United States)

    2010-10-01

    ... 48 Federal Acquisition Regulations System 3 2010-10-01 2010-10-01 false Requiring information other than cost or pricing data. 215.403-3 Section 215.403-3 Federal Acquisition Regulations System... CONTRACTING BY NEGOTIATION Contract Pricing 215.403-3 Requiring information other than cost or pricing data...

  11. Analysis of Transaction Costs in Logistics and the Methodologies for Their Information Reflection for Automotive Companies

    Directory of Open Access Journals (Sweden)

    Ol’ga Evgen’evna Kovrizhnykh

    2016-12-01

    Full Text Available Transaction costs emerge in different types of logistics activities and influence the material flow and the accompanying financial and information flows; due to this fact, the information support and assessment are important tasks for the enterprise. The paper analyzes transaction costs in logistics for automotive manufacturers; according to the analysis, the level of these costs in any functional area of “logistics supply” ranges from 1.5 to 20%. These are only the official figures of transaction costs of enterprises that do not take into consideration implicit costs. Despite the growing interest in transaction costs in logistics in the latest fifteen years, this topic is covered rather poorly in Russian literature; the definition of “transaction costs” is unclear, there is no technique of their information reflection and assessment. We have developed the methods for information reflection of transaction costs that can be used by automotive enterprises. Each enterprise will have an opportunity to choose the most suitable technique for information reflection of transaction costs or to compare the level of transaction costs when using different techniques. Application of techniques for information reflection of transaction costs allows the enterprises to increase profits by optimizing and reducing costs and using their assets more effectively, to identify possible ways to improve cost parameters of their performance, to improve their efficiency and productivity; to cut out unnecessary or duplicate activities, to optimize the number of staff involved in a particular activity

  12. Routine conventional karyotyping of lymphoma staging bone marrow samples does not contribute clinically relevant information.

    Science.gov (United States)

    Nardi, Valentina; Pulluqi, Olja; Abramson, Jeremy S; Dal Cin, Paola; Hasserjian, Robert P

    2015-06-01

    Bone marrow (BM) evaluation is an important part of lymphoma staging, which guides patient management. Although positive staging marrow is defined as morphologically identifiable disease, such samples often also include flow cytometric analysis and conventional karyotyping. Cytogenetic analysis is a labor-intensive and costly procedure and its utility in this setting is uncertain. We retrospectively reviewed pathological reports of 526 staging marrow specimens in which conventional karyotyping had been performed. All samples originated from a single institution from patients with previously untreated Hodgkin and non-Hodgkin lymphomas presenting in an extramedullary site. Cytogenetic analysis revealed clonal abnormalities in only eight marrow samples (1.5%), all of which were positive for lymphoma by morphologic evaluation. Flow cytometry showed a small clonal lymphoid population in three of the 443 morphologically negative marrow samples (0.7%). Conventional karyotyping is rarely positive in lymphoma staging marrow samples and, in our cohort, the BM karyotype did not contribute clinically relevant information in the vast majority of cases. Our findings suggest that karyotyping should not be performed routinely on BM samples taken to stage previously diagnosed extramedullary lymphomas unless there is pathological evidence of BM involvement by lymphoma. © 2015 Wiley Periodicals, Inc.

  13. The role of information technology (IT) in reducing offshore operating costs

    International Nuclear Information System (INIS)

    Stern, M.J.

    1993-01-01

    The rapid changes in information technology (IT) and its application have helped to improve efficiency and reduce operating costs offshore. Developments in IT itself, in terms of technology, organization and standards together with cultural change have created new opportunities. In the application of IT, the most significant impact on operations costs and effectiveness has come from the use of information throughout the life cycle, and improved telecommunications. This paper describes recent developments in IT and its application, and cites examples where oil companies have derived major benefits

  14. Motivated memory: memory for attitude-relevant information as a function of self-esteem

    NARCIS (Netherlands)

    Wiersema, D.V.; van der Pligt, J.; van Harreveld, F.

    2010-01-01

    In this article we offer a new perspective on the contradictory findings in the literature on memory for attitude-relevant information. We propose that biases in memory are most likely to occur when the attitude involved is connected to personally important values and the self; i.e., if the attitude

  15. Relevance between the degree of industrial competition and fair value information: Study on the listed companies in China

    Directory of Open Access Journals (Sweden)

    Xuemin Zhuang

    2015-05-01

    Full Text Available Purpose: The purpose of this article is to study whether there exists natural relationship between fair value and corporate external market. A series of special phenomenon in the application of fair value arouses our research interests, which present evidences on how competition affects the correlation of fair value information. Design/methodology/approach: this thesis chooses fair value changes gains and losses and calculate the ratio of DFVPSit as the alternative variable of the fair value. In order to effectively inspect the mutual influence between the degree of industry competition and the value relevance of fair value, and reduce the impact of multi-collinearity, we built a regression model on the hypothesis, which supposes that if other conditions are the same, the fair value information has greater value relevance if the degree of the industry competition is greater. To test the hypothesis, we use the comparison of the DFVPSit coefficient absolute value to judge the value relevance of fair value information, and the greater the absolute value is, the higher relevance between the changes in fair value per share profits and losses with the stock prices. Findings: The higher the degree of competition in the industry is, the more fair value information relevance is. Also, there are evidences representing that fair value information often presents negative correlation with the stock price. Originality/value: The main contribution of the article is to show that not only need we make the formulation and implementation of the high quality of fair value accounting standards to suit for both the national conditions and international practice, but also need we further to improve the company's external governance mechanism to promote fair value’s information correlation.

  16. Relationship between patient dependence and direct medical-, social-, indirect-, and informal-care costs in Spain

    Directory of Open Access Journals (Sweden)

    Darbà J

    2015-07-01

    Full Text Available Josep Darbà,1 Lisette Kaskens2 1Department of Economics, University of Barcelona, 2BCN Health Economics and Outcomes Research SL, Barcelona, Spain Objective: The objectives of this analysis were to examine how patients' dependence on others relates to costs of care and explore the incremental effects of patient dependence measured by the Dependence Scale on costs for patients with Alzheimer's disease (AD in Spain. Methods: The Co-Dependence in Alzheimer's Disease study is an 18 multicenter, cross-sectional, observational study among patients with AD according to the clinical dementia rating score and their caregivers in Spain. This study also gathered data on resource utilization for medical care, social care, caregiver productivity losses, and informal caregiver time reported in the Resource Utilization in Dementia Lite instrument and a complementary questionnaire. The data of 343 patients and their caregivers were collected through the completion of a clinical report form during one visit/assessment at an outpatient center or hospital, where all instruments were administered. The data collected (in addition to clinical measures also included sociodemographic data concerning the patients and their caregivers. Cost analysis was based on resource use for medical care, social care, caregiver productivity losses, and informal caregiver time reported in the Resource Utilization in Dementia Lite instrument and a complementary questionnaire. Resource unit costs were applied to value direct medical-, social-, and indirect-care costs. A replacement cost method was used to value informal care. Patient dependence on others was measured using the Dependence Scale, and the Cumulative Index Rating Scale was administered to the patient to assess multi-morbidity. Multivariate regression analysis was used to model the effects of dependence and other sociodemographic and clinical variables on cost of care. Results: The mean (standard deviation costs per patient

  17. Is There Evidence of Cost Benefits of Electronic Medical Records, Standards, or Interoperability in Hospital Information Systems? Overview of Systematic Reviews.

    Science.gov (United States)

    Reis, Zilma Silveira Nogueira; Maia, Thais Abreu; Marcolino, Milena Soriano; Becerra-Posada, Francisco; Novillo-Ortiz, David; Ribeiro, Antonio Luiz Pinho

    2017-08-29

    Electronic health (eHealth) interventions may improve the quality of care by providing timely, accessible information about one patient or an entire population. Electronic patient care information forms the nucleus of computerized health information systems. However, interoperability among systems depends on the adoption of information standards. Additionally, investing in technology systems requires cost-effectiveness studies to ensure the sustainability of processes for stakeholders. The objective of this study was to assess cost-effectiveness of the use of electronically available inpatient data systems, health information exchange, or standards to support interoperability among systems. An overview of systematic reviews was conducted, assessing the MEDLINE, Cochrane Library, LILACS, and IEEE Library databases to identify relevant studies published through February 2016. The search was supplemented by citations from the selected papers. The primary outcome sought the cost-effectiveness, and the secondary outcome was the impact on quality of care. Independent reviewers selected studies, and disagreement was resolved by consensus. The quality of the included studies was evaluated using a measurement tool to assess systematic reviews (AMSTAR). The primary search identified 286 papers, and two papers were manually included. A total of 211 were systematic reviews. From the 20 studies that were selected after screening the title and abstract, 14 were deemed ineligible, and six met the inclusion criteria. The interventions did not show a measurable effect on cost-effectiveness. Despite the limited number of studies, the heterogeneity of electronic systems reported, and the types of intervention in hospital routines, it was possible to identify some preliminary benefits in quality of care. Hospital information systems, along with information sharing, had the potential to improve clinical practice by reducing staff errors or incidents, improving automated harm detection

  18. A cost-effective Geographic Information Systems for Transportation ...

    African Journals Online (AJOL)

    A cost-effective Geographic Information Systems for Transportation (GIS-T) application for traffic congestion analyses in the Developing World. ... The PDF file you selected should load here if your Web browser has a PDF reader plug-in installed (for example, a recent version of Adobe Acrobat Reader). If you would like ...

  19. IMPACT OF THE CONVERGENCE PROCESS TO INTERNATIONAL FINANCIAL REPORTING STANDARDS ON THE VALUE RELEVANCE OF FINANCIAL INFORMATION

    Directory of Open Access Journals (Sweden)

    Marcelo Alvaro da Silva Macedo

    2012-11-01

    Full Text Available Law 11.638/07 marked the start of a series of changes in the laws that regulate Brazilian accounting practices. The main reason for these changes is the convergence process of local with international accounting standards. As a result of Law 11.638/07, the legal precedent was established to achieve convergence. In that context, the aim of this study is to analyze the impact of the convergence process with international accounting standards on the relevance of financial information, based on data for 2007, without and with the alterations Law 11.638/07 introduced and according to the CPC Pronouncements, applicable as from 2008 onwards. Therefore, a value relevance study is used, applying regression analysis to annual stock price information (dependent variable and net profit per share (NPPS and net equity per share (NEPS as independent variables. The main results show that financial information on NPPS and NEPS for 2007, with and without the legal alterations, are relevant for the capital market. A comparison between both regressions used in the analysis, however, shows an information gain for financial information that includes the changes introduced in the first phase of the accounting convergence process with the international standards.

  20. Cost-Effectiveness of Management Training in the Informal Sector. Discussion Paper No. 101.

    Science.gov (United States)

    Nubler, Irmgard

    A research project in the Ivory Coast, Kenya, and Tanzania evaluated the cost effectiveness of management training seminars for women entrepreneurs in the informal sector. Women, a large and growing part of entrepreneurs, had less access to needed resources, skills, and information than men. Reasons for failure to study the cost effectiveness and…

  1. 75 FR 18751 - FBI Criminal Justice Information Services Division User Fees

    Science.gov (United States)

    2010-04-13

    ... Standards (SFFAS-4): Managerial Cost Accounting Concepts and Standards for the Federal Government; and other relevant financial management directives, BearingPoint developed a cost accounting methodology and related... management process that provides information about the relationships between inputs (costs) and outputs...

  2. The influence of network characteristics on costs in pharmaceutical new product development

    DEFF Research Database (Denmark)

    Buonansegna, Erika; Schultz, Carsten; Stargardt, Tom

    2015-01-01

    This paper develops a model relating prior experiences, network stability, exclusive partnership, geographical distance, and intermediation in inter-firm R&D networks to new product development (NPD) costs. The developed hypotheses are tested with unique multilevel R&D partnership data from 33...... becomes relevant for non-exclusive partnerships and dispersed networks. NPD costs also increase in more stable networks, reflecting the relevance of structural holes for control and information advantages. This study contributes to the network management literature by understanding the relation between...

  3. EVALUATION OF COST CENTER OPERATIONS USING ABC METHOD

    OpenAIRE

    Madalina Aurelia GRIGORE; Elena Daniela NICOLAE; George Ciprian GIJU; Daniela MITRAN

    2010-01-01

    The continuous changes appearing in the industrial and economic environment, upgrading of manufacturing technologies, the need to obtain relevant information to facilitate management decision making, have made absolutely necessary the rethinking of the cost calculation system. Both traditional and modern methods used in management accounting for costing is based on cropping the enterprise into responsibility centers. But within the organization is being felt the interdependence that is imposs...

  4. Deep learning relevance

    DEFF Research Database (Denmark)

    Lioma, Christina; Larsen, Birger; Petersen, Casper

    2016-01-01

    train a Recurrent Neural Network (RNN) on existing relevant information to that query. We then use the RNN to "deep learn" a single, synthetic, and we assume, relevant document for that query. We design a crowdsourcing experiment to assess how relevant the "deep learned" document is, compared...... to existing relevant documents. Users are shown a query and four wordclouds (of three existing relevant documents and our deep learned synthetic document). The synthetic document is ranked on average most relevant of all....

  5. Expert vs. novice differences in the detection of relevant information during a chess game: evidence from eye movements.

    Science.gov (United States)

    Sheridan, Heather; Reingold, Eyal M

    2014-01-01

    The present study explored the ability of expert and novice chess players to rapidly distinguish between regions of a chessboard that were relevant to the best move on the board, and regions of the board that were irrelevant. Accordingly, we monitored the eye movements of expert and novice chess players, while they selected white's best move for a variety of chess problems. To manipulate relevancy, we constructed two different versions of each chess problem in the experiment, and we counterbalanced these versions across participants. These two versions of each problem were identical except that a single piece was changed from a bishop to a knight. This subtle change reversed the relevancy map of the board, such that regions that were relevant in one version of the board were now irrelevant (and vice versa). Using this paradigm, we demonstrated that both the experts and novices spent more time fixating the relevant relative to the irrelevant regions of the board. However, the experts were faster at detecting relevant information than the novices, as shown by the finding that experts (but not novices) were able to distinguish between relevant and irrelevant information during the early part of the trial. These findings further demonstrate the domain-related perceptual processing advantage of chess experts, using an experimental paradigm that allowed us to manipulate relevancy under tightly controlled conditions.

  6. Expert versus novice differences in the detection of relevant information during a chess game: Evidence from eye movements

    Directory of Open Access Journals (Sweden)

    Heather eSheridan

    2014-08-01

    Full Text Available The present study explored the ability of expert and novice chess players to rapidly distinguish between regions of a chessboard that were relevant to the best move on the board, and regions of the board that were irrelevant. Accordingly, we monitored the eye movements of expert and novice chess players, while they selected white’s best move for a variety of chess problems. To manipulate relevancy, we constructed two different versions of each chess problem in the experiment, and we counterbalanced these versions across participants. These two versions of each problem were identical except that a single piece was changed from a bishop to a knight. This subtle change reversed the relevancy map of the board, such that regions that were relevant in one version of the board were now irrelevant (and vice versa. Using this paradigm, we demonstrated that both the experts and novices spent more time fixating the relevant relative to the irrelevant regions of the board. However, the experts were faster at detecting relevant information than the novices, as shown by the finding that experts (but not novices were able to distinguish between relevant and irrelevant information during the early part of the trial. These findings further demonstrate the domain-related perceptual processing advantage of chess experts, using an experimental paradigm that allowed us to manipulate relevancy under tightly controlled conditions.

  7. The Effect of Lexicographical Information Costs on Dictionary Making and Use

    DEFF Research Database (Denmark)

    Nielsen, Sandro

    2008-01-01

    ­tinction is proposed between two general types of lexicographical information costs. Firstly, search-related costs are the efforts required by the look-up activities users have to perform when con­sulting a dictionary to find access to the data they are searching for. It is argued that the access route, article...

  8. LANGUAGE EXPERIENCE SHAPES PROCESSING OF PITCH RELEVANT INFORMATION IN THE HUMAN BRAINSTEM AND AUDITORY CORTEX: ELECTROPHYSIOLOGICAL EVIDENCE.

    Science.gov (United States)

    Krishnan, Ananthanarayan; Gandour, Jackson T

    2014-12-01

    Pitch is a robust perceptual attribute that plays an important role in speech, language, and music. As such, it provides an analytic window to evaluate how neural activity relevant to pitch undergo transformation from early sensory to later cognitive stages of processing in a well coordinated hierarchical network that is subject to experience-dependent plasticity. We review recent evidence of language experience-dependent effects in pitch processing based on comparisons of native vs. nonnative speakers of a tonal language from electrophysiological recordings in the auditory brainstem and auditory cortex. We present evidence that shows enhanced representation of linguistically-relevant pitch dimensions or features at both the brainstem and cortical levels with a stimulus-dependent preferential activation of the right hemisphere in native speakers of a tone language. We argue that neural representation of pitch-relevant information in the brainstem and early sensory level processing in the auditory cortex is shaped by the perceptual salience of domain-specific features. While both stages of processing are shaped by language experience, neural representations are transformed and fundamentally different at each biological level of abstraction. The representation of pitch relevant information in the brainstem is more fine-grained spectrotemporally as it reflects sustained neural phase-locking to pitch relevant periodicities contained in the stimulus. In contrast, the cortical pitch relevant neural activity reflects primarily a series of transient temporal neural events synchronized to certain temporal attributes of the pitch contour. We argue that experience-dependent enhancement of pitch representation for Chinese listeners most likely reflects an interaction between higher-level cognitive processes and early sensory-level processing to improve representations of behaviorally-relevant features that contribute optimally to perception. It is our view that long

  9. Identifying relevant group of miRNAs in cancer using fuzzy mutual information.

    Science.gov (United States)

    Pal, Jayanta Kumar; Ray, Shubhra Sankar; Pal, Sankar K

    2016-04-01

    MicroRNAs (miRNAs) act as a major biomarker of cancer. All miRNAs in human body are not equally important for cancer identification. We propose a methodology, called FMIMS, which automatically selects the most relevant miRNAs for a particular type of cancer. In FMIMS, miRNAs are initially grouped by using a SVM-based algorithm; then the group with highest relevance is determined and the miRNAs in that group are finally ranked for selection according to their redundancy. Fuzzy mutual information is used in computing the relevance of a group and the redundancy of miRNAs within it. Superiority of the most relevant group to all others, in deciding normal or cancer, is demonstrated on breast, renal, colorectal, lung, melanoma and prostate data. The merit of FMIMS as compared to several existing methods is established. While 12 out of 15 selected miRNAs by FMIMS corroborate with those of biological investigations, three of them viz., "hsa-miR-519," "hsa-miR-431" and "hsa-miR-320c" are possible novel predictions for renal cancer, lung cancer and melanoma, respectively. The selected miRNAs are found to be involved in disease-specific pathways by targeting various genes. The method is also able to detect the responsible miRNAs even at the primary stage of cancer. The related code is available at http://www.jayanta.droppages.com/FMIMS.html .

  10. Autism Spectrum Disorder Updates - Relevant Information for Early Interventionists to Consider.

    Science.gov (United States)

    Allen-Meares, Paula; MacDonald, Megan; McGee, Kristin

    2016-01-01

    Autism spectrum disorder (ASD) is a pervasive developmental disorder characterized by deficits in social communication skills as well as repetitive, restricted or stereotyped behaviors (1). Early interventionists are often found at the forefront of assessment, evaluation, and early intervention services for children with ASD. The role of an early intervention specialist may include assessing developmental history, providing group and individual counseling, working in partnership with families on home, school, and community environments, mobilizing school and community resources, and assisting in the development of positive early intervention strategies (2, 3). The commonality among these roles resides in the importance of providing up-to-date, relevant information to families and children. The purpose of this review is to provide pertinent up-to-date knowledge for early interventionists to help inform practice in working with individuals with ASD, including common behavioral models of intervention.

  11. Short-Term Medical Costs of a VHA Health Information Exchange: A CHEERS-Compliant Article

    Science.gov (United States)

    French, Dustin D.; Dixon, Brian E.; Perkins, Susan M.; Myers, Laura J.; Weiner, Michael; Zillich, Allan J.; Haggstrom, David A.

    2016-01-01

    Abstract The Virtual Lifetime Electronic Record (VLER) Health program provides the Veterans Health Administration (VHA) a framework whereby VHA providers can access the veterans’ electronic health record information to coordinate healthcare across multiple sites of care. As an early adopter of VLER, the Indianapolis VHA and Regenstrief Institute implemented a regional demonstration program involving bi-directional health information exchange (HIE) between VHA and non-VHA providers. The aim of the study is to determine whether implementation of VLER HIE reduces 1 year VHA medical costs. A cohort evaluation with a concurrent control group compared VHA healthcare costs using propensity score adjustment. A CHEERs compliant checklist was used to conduct the cost evaluation. Patients were enrolled in the VLER program onsite at the Indianapolis VHA in outpatient clinics or through the release-of-information office. VHA cost data (in 2014 dollars) were obtained for both enrolled and nonenrolled (control) patients for 1 year prior to, and 1 year after, the index date of patient enrollment. There were 6104 patients enrolled in VLER and 45,700 patients in the control group. The annual adjusted total cost difference per patient was associated with a higher cost for VLER enrollees $1152 (95% CI: $807–1433) (P < 0.01) (in 2014 dollars) than VLER nonenrollees. Short-term evaluation of this demonstration project did not show immediate reductions in healthcare cost as might be expected if HIE decreased redundant medical tests and treatments. Cost reductions from shared health information may be realized with longer time horizons. PMID:26765453

  12. Waste Management Facilities cost information for mixed low-level waste. Revision 1

    International Nuclear Information System (INIS)

    Shropshire, D.; Sherick, M.; Biadgi, C.

    1995-06-01

    This report contains preconceptual designs and planning level life-cycle cost estimates for managing mixed low-level waste. The report's information on treatment, storage, and disposal modules can be integrated to develop total life-cycle costs for various waste management options. A procedure to guide the US Department of Energy and its contractor personnel in the use of cost estimation data is also summarized in this report

  13. Building a Model for Optimization of Informational-Analytical Ensuring of Cost Management of Industrial Enterprise

    Directory of Open Access Journals (Sweden)

    Lisovskyi Ihor V

    2015-09-01

    Full Text Available The article examines peculiarities of building a model of informational-analytical optimization of cost management. The main sources of information together with approaches to cost management of industrial enterprises have been identified. In order to ensure the successful operation of enterprise in the conditions of growing manifestations of crisis, a continuous improving of the system for enterprise management along with the most important elements, which are necessary for its normal functioning, should be carried out. One of these so important elements are costs of enterprise. Accordingly, for an effective cost management, the most appropriate management approaches and tools must be used, based on a proper informational-analytical support of all processes. The article proposes an optimization model of informationalanalytical ensuring of cost management of industrial enterprises, which will serve as a ground for more informed and economically feasible solutions. A combination of best practices and tools to improve the efficiency of enterprise management has been proposed

  14. Cost of remembering a bit of information

    Science.gov (United States)

    Chiuchiù; , D.; López-Suárez, M.; Neri, I.; Diamantini, M. C.; Gammaitoni, L.

    2018-05-01

    In 1961, Landauer [R. Landauer, IBM J. Res. Develop. 5, 183 (1961), 10.1147/rd.53.0183] pointed out that resetting a binary memory requires a minimum energy of kBT ln(2 ) . However, once written, any memory is doomed to lose its content if no action is taken. To avoid memory losses, a refresh procedure is periodically performed. We present a theoretical model and an experiment on a microelectromechanical system to evaluate the minimum energy required to preserve one bit of information over time. Two main conclusions are drawn: (i) in principle, the energetic cost to preserve information for a fixed time duration with a given error probability can be arbitrarily reduced if the refresh procedure is performed often enough, and (ii) the Heisenberg uncertainty principle sets an upper bound on the memory lifetime.

  15. Human capital information in management reports: An analysis of compliance with the characteristic of the relevance of disclosure

    Directory of Open Access Journals (Sweden)

    Ainhoa Saitua

    2015-06-01

    Full Text Available Purpose: The aim of this paper is to assess the compliance with the characteristic of the relevance of disclosure in Management Reports, particularly dealing with Human Capital (HC information.Design/methodology/approach: We codify all instances where narratives of IBEX-35 stock index companies over a five year period in Spain comply with the recommendations for a “high quality” Management Commentary (MC in terms of the relevance characteristic of the information disclosed (IASB, 2005.Findings: The analysis results show that a greater quantity of information about HC in terms of the number of pages devoted is not always indicative of higher quality in terms of relevance if we look for the application of IASB recommendations.Research limitations/implications: Further research could assess compliance with other qualitative characteristics required by other standards or guidances that were internationaly generaly accepted.Practical implications: Among the areas that require improvement in HC disclosures we highlight forward-looking information.Social implications: We propose that an internationally accepted agreement must be struck to unite all the efforts that are being made to improve narrative information in the MC section, and specifically with reference to HC.Originality/value: This work compiles the HC disclosures identified as best practices that may serve as a reference to other companies.

  16. Assessment of efficiency of functioning the infocommunication systems a special purpose in the conditions of violation quality of relevance information

    Science.gov (United States)

    Parinov, A. V.; Korotkikh, L. P.; Desyatov, D. B.; Stepanov, L. V.

    2018-03-01

    The uniqueness of information processing mechanisms in special-purpose infocommunication systems and the increased interest of intruders lead to an increase in the relevance of the problems associated with their protection. The paper considers the issues of building risk-models for the violation of the relevance and value of information in infocommunication systems for special purposes. Also, special attention is paid to the connection between the qualities of relevance and the value of information obtained as a result of the operation of infocommunication systems for special purposes. Analytical expressions for the risk and damage function in the time range in special-purpose infocommunication systems are obtained, which can serve as a mathematical basis for risk assessment. Further, an analytical expression is obtained to assess the chance of obtaining up-to-date information in the operation of infocommunication systems up to the time the information quality is violated. An analytical expression for estimating the chance can be used to calculate the effectiveness of a special-purpose infocommunication system.

  17. The integrated business information system: using automation to monitor cost-effectiveness of park operations

    Science.gov (United States)

    Dick Stanley; Bruce Jackson

    1995-01-01

    The cost-effectiveness of park operations is often neglected because information is laborious to compile. The information, however, is critical if we are to derive maximum benefit from scarce resources. This paper describes an automated system for calculating cost-effectiveness ratios with minimum effort using data from existing data bases.

  18. Waste Management Facilities cost information for mixed low-level waste. Revision 1

    Energy Technology Data Exchange (ETDEWEB)

    Shropshire, D.; Sherick, M.; Biadgi, C.

    1995-06-01

    This report contains preconceptual designs and planning level life-cycle cost estimates for managing mixed low-level waste. The report`s information on treatment, storage, and disposal modules can be integrated to develop total life-cycle costs for various waste management options. A procedure to guide the US Department of Energy and its contractor personnel in the use of cost estimation data is also summarized in this report.

  19. Atlas selection for hippocampus segmentation: Relevance evaluation of three meta-information parameters.

    Science.gov (United States)

    Dill, Vanderson; Klein, Pedro Costa; Franco, Alexandre Rosa; Pinho, Márcio Sarroglia

    2018-04-01

    Current state-of-the-art methods for whole and subfield hippocampus segmentation use pre-segmented templates, also known as atlases, in the pre-processing stages. Typically, the input image is registered to the template, which provides prior information for the segmentation process. Using a single standard atlas increases the difficulty in dealing with individuals who have a brain anatomy that is morphologically different from the atlas, especially in older brains. To increase the segmentation precision in these cases, without any manual intervention, multiple atlases can be used. However, registration to many templates leads to a high computational cost. Researchers have proposed to use an atlas pre-selection technique based on meta-information followed by the selection of an atlas based on image similarity. Unfortunately, this method also presents a high computational cost due to the image-similarity process. Thus, it is desirable to pre-select a smaller number of atlases as long as this does not impact on the segmentation quality. To pick out an atlas that provides the best registration, we evaluate the use of three meta-information parameters (medical condition, age range, and gender) to choose the atlas. In this work, 24 atlases were defined and each is based on the combination of the three meta-information parameters. These atlases were used to segment 352 vol from the Alzheimer's Disease Neuroimaging Initiative (ADNI) database. Hippocampus segmentation with each of these atlases was evaluated and compared to reference segmentations of the hippocampus, which are available from ADNI. The use of atlas selection by meta-information led to a significant gain in the Dice similarity coefficient, which reached 0.68 ± 0.11, compared to 0.62 ± 0.12 when using only the standard MNI152 atlas. Statistical analysis showed that the three meta-information parameters provided a significant improvement in the segmentation accuracy. Copyright © 2018 Elsevier Ltd

  20. Waste management facilities cost information for transportation of radioactive and hazardous materials

    International Nuclear Information System (INIS)

    Feizollahi, F.; Shropshire, D.; Burton, D.

    1995-06-01

    This report contains cost information on the U.S. Department of Energy (DOE) Complex waste streams that will be addressed by DOE in the programmatic environmental impact statement (PEIS) project. It describes the results of the task commissioned by DOE to develop cost information for transportation of radioactive and hazardous waste. It contains transportation costs for most types of DOE waste streams: low-level waste (LLW), mixed low-level waste (MLLW), alpha LLW and alpha MLLW, Greater-Than-Class C (GTCC) LLW and DOE equivalent waste, transuranic (TRU) waste, spent nuclear fuel (SNF), and hazardous waste. Unit rates for transportation of contact-handled ( 200 mrem/hr contact dose) radioactive waste are estimated. Land transportation of radioactive and hazardous waste is subject to regulations promulgated by DOE, the U.S. Department of Transportation (DOT), the U.S. Nuclear Regulatory Commission (NRC), and state and local agencies. The cost estimates in this report assume compliance with applicable regulations

  1. Waste management facilities cost information for transportation of radioactive and hazardous materials

    Energy Technology Data Exchange (ETDEWEB)

    Feizollahi, F.; Shropshire, D.; Burton, D.

    1995-06-01

    This report contains cost information on the U.S. Department of Energy (DOE) Complex waste streams that will be addressed by DOE in the programmatic environmental impact statement (PEIS) project. It describes the results of the task commissioned by DOE to develop cost information for transportation of radioactive and hazardous waste. It contains transportation costs for most types of DOE waste streams: low-level waste (LLW), mixed low-level waste (MLLW), alpha LLW and alpha MLLW, Greater-Than-Class C (GTCC) LLW and DOE equivalent waste, transuranic (TRU) waste, spent nuclear fuel (SNF), and hazardous waste. Unit rates for transportation of contact-handled (<200 mrem/hr contact dose) and remote-handled (>200 mrem/hr contact dose) radioactive waste are estimated. Land transportation of radioactive and hazardous waste is subject to regulations promulgated by DOE, the U.S. Department of Transportation (DOT), the U.S. Nuclear Regulatory Commission (NRC), and state and local agencies. The cost estimates in this report assume compliance with applicable regulations.

  2. Stimulus-response correspondence effect as a function of temporal overlap between relevant and irrelevant information processing.

    Science.gov (United States)

    Wang, Dong-Yuan Debbie; Richard, F Dan; Ray, Brittany

    2016-01-01

    The stimulus-response correspondence (SRC) effect refers to advantages in performance when stimulus and response correspond in dimensions or features, even if the common features are irrelevant to the task. Previous research indicated that the SRC effect depends on the temporal course of stimulus information processing. The current study investigated how the temporal overlap between relevant and irrelevant stimulus processing influences the SRC effect. In this experiment, the irrelevant stimulus (a previously associated tone) preceded the relevant stimulus (a coloured rectangle). The irrelevant and relevant stimuli onset asynchrony was varied to manipulate the temporal overlap between the irrelevant and relevant stimuli processing. Results indicated that the SRC effect size varied as a quadratic function of the temporal overlap between the relevant stimulus and irrelevant stimulus. This finding extends previous experimental observations that the SRC effect size varies in an increasing or decreasing function with reaction time. The current study demonstrated a quadratic function between effect size and the temporal overlap.

  3. Using climate information for improved health in Africa: relevance, constraints and opportunities

    Directory of Open Access Journals (Sweden)

    Stephen J. Connor

    2006-11-01

    Full Text Available Good health status is one of the primary aspirations of human social development and, as a consequence, health indicators are key components of the human development indices by which we measure progress toward sustainable development. Certain diseases and ill health are associated with particular environmental and climate conditions. The timeframe of the Millennium Development Goals (MDGs demands that the risks to health associated with current climate variability are more fully understood and acted upon to improve the focus of resources in climate sensitive disease control, especially in sub-Saharan Africa, where good epidemiological surveillance data are lacking. In the absence of high-quality epidemiological data on malaria distribution in Africa, climate information has long been used to develop malaria risk maps illustrating the climatic suitability boundaries for endemic transmission. However, experience to date has shown that it is difficult in terms of availability, timing and cost to obtain meteorological observations from national meteorological services in Africa. National health services generally find the costs of purchasing these data prohibitive given their competing demands for resources across the spectrum of health service requirements. Some national health services have tried to overcome this access problem by using proxies derived from satellites, which tend to be available freely, in 'near-real-time' and therefore offer much promise for monitoring applications. This paper discusses the issues related to climate and health, reviews the current use of climate information for malaria endemic and epidemic surveillance, and presents examples of operational use of climate information for malaria control in Africa based on Geographical Information Systems and Remote Sensing.

  4. Micro-costing the provision of emotional support and information in UK eye clinics.

    Science.gov (United States)

    Gillespie-Gallery, Hanna; Subramanian, Ahalya; Conway, Miriam L

    2013-11-19

    Sight loss has wide ranging implications for an individual in terms of education, employment, mobility and mental health. Therefore there is a need for information and support to be provided in eye clinics at the point of diagnosis of sight threatening conditions, but these aspects of care are often missing from clinics. To meet these needs, some clinics employ an Eye Clinic Liaison Officer (ECLO) but the position has yet to be widely implemented. The aims of this study were:(1) To evaluate the forms of advice and emotional support in eye clinics provided by ECLOs.(2) To determine the cost of the ECLO service per patient. Micro-costing was carried out using interviews, a survey and administrative data. The survey was completed by 18 of the 49 accredited ECLOs in the UK (37%) and provided information on the activities performed by ECLOs, numbers of patients seen per day, training costs incurred and the salary of the ECLOs. ECLOs provided information about the services in eye clinics and the community, referral to social services, emotional support to patients and also other advice. The cost of an ECLO per patient per contact was £17.94 based on an average annual ECLO salary of £23,349.60 per year, reviewing on average 9.1 patients per day, in a 42 week year. This study provides the first costing of support services in hospital eye clinics, providing a range of estimates to suit the circumstances of different clinics. The information can be used by local decision makers to estimate the cost of implementing an ECLO service.

  5. Integrating cost information with health management support system: an enhanced methodology to assess health care quality drivers.

    Science.gov (United States)

    Kohli, R; Tan, J K; Piontek, F A; Ziege, D E; Groot, H

    1999-08-01

    Changes in health care delivery, reimbursement schemes, and organizational structure have required health organizations to manage the costs of providing patient care while maintaining high levels of clinical and patient satisfaction outcomes. Today, cost information, clinical outcomes, and patient satisfaction results must become more fully integrated if strategic competitiveness and benefits are to be realized in health management decision making, especially in multi-entity organizational settings. Unfortunately, traditional administrative and financial systems are not well equipped to cater to such information needs. This article presents a framework for the acquisition, generation, analysis, and reporting of cost information with clinical outcomes and patient satisfaction in the context of evolving health management and decision-support system technology. More specifically, the article focuses on an enhanced costing methodology for determining and producing improved, integrated cost-outcomes information. Implementation issues and areas for future research in cost-information management and decision-support domains are also discussed.

  6. Cost-effective multiplexing before capture allows screening of 25 000 clinically relevant SNPs in childhood acute lymphoblastic leukemia

    DEFF Research Database (Denmark)

    Wesolowska, Agata; Dalgaard, M. D.; Borst, L.

    2011-01-01

    designed a cost-effective, high-throughput capture assay of â¼25â000 clinically relevant SNPs, and demonstrated that multiple samples can be tagged and pooled before genome capture in targeted enrichment with a sufficient sequencing depth for genotyping. This multiplexed, targeted sequencing method allows...... exploration of the impact of pharmacogenetics on efficacy and toxicity in childhood ALL treatment, which will be of importance for personalized chemotherapy.Leukemia advance online publication, 18 March 2011; doi:10.1038/leu.2011.32....

  7. Environmental Complexity Related Information for the Assessment of Country Logistics Environments

    DEFF Research Database (Denmark)

    Kinra, Aseem

    2015-01-01

    logistics assessment generates some of this information, its relevance for the decision makers, and relationship to their unpredictability from foreign national logistics systems remains indefinite. This paper identifies and categorises the relevant, available information on country logistics environments...... by using a content analysis approach. We demonstrate the immensity and nature of this information, are able to confirm the changing spatial transaction cost structures, and to reflect upon the overall conditions of information-related complexity and globalisation in the environment. Besides making...

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

    Science.gov (United States)

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

    2001-06-01

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

  9. Associations between presence of relevant information in referrals to radiology and prevalence rates in patients with suspected pulmonary embolism.

    Science.gov (United States)

    Hedner, Charlotta; Sundgren, Pia C; Kelly, Aine Marie

    2013-09-01

    The purpose of this study was to assess if the presence of information including the pretest probability (Wells score), other known risk factors, and symptoms given on referrals for computed tomography (CT) pulmonary angiography correlated with prevalence rates for pulmonary embolism (PE). Also, to evaluate for differences between a university and a regional hospital setting regarding patient characteristics, amount of relevant information provided on referrals, and prevalence rates for pulmonary embolism. Retrospective review of all consecutive referrals (emergency room, inpatient, and outpatient) for CT performed on children and adults for suspected PE from two sites: a tertiary (university) hospital (site 1) and a secondary (regional) hospital (site 2) over a 5-year period. The overall prevalence rate was 510/3641 or 14% of all referrals. Significantly higher number of males had a positive CT compared to women (18% versus 12%, P relevant information on the referral and the probability for positive finding existed, a slight trend was noted (P = .09). In two categories, "hypoxia" and "signs of deep vein thrombosis," the presence of this information conferred a higher probability for pulmonary embolism, P information conferred a higher probability for pulmonary embolism. The amount of relevant clinical information on the request did not correlate with prevalence rates, which may reflect a lack of documentation on the part of emergency physicians who may use a "gestalt" approach. Request forms likely did not capture all relevant patient risks and many factors may interact with each other, both positively and negatively. Pretest probability estimations were rarely performed, despite their inclusion in major society guidelines. Copyright © 2013 AUR. Published by Elsevier Inc. All rights reserved.

  10. Age and self-relevance effects on information search during decision making.

    Science.gov (United States)

    Hess, Thomas M; Queen, Tara L; Ennis, Gilda E

    2013-09-01

    We investigated how information search strategies used to support decision making were influenced by self-related implications of the task to the individual. Consistent with the notion of selective engagement, we hypothesized that increased self-relevance would result in more adaptive search behaviors and that this effect would be stronger in older adults than in younger adults. We examined search behaviors in 79 younger and 81 older adults using a process-tracing procedure with 2 different decision tasks. The impact of motivation (i.e., self-related task implications) was examined by manipulating social accountability and the age-related relevance of the task. Although age differences in search strategies were not great, older adults were more likely than younger adults to use simpler strategies in contexts with minimal self-implications. Contrary to expectations, young and old alike were more likely to use noncompensatory than compensatory strategies, even when engaged in systematic search, with education being the most important determinant of search behavior. The results support the notion that older adults are adaptive decision makers and that factors other than age may be more important determinants of performance in situations where knowledge can be used to support performance.

  11. The effect of non-financial risk information on the evaluation of implied cost of capitals

    OpenAIRE

    Norio Kitagawa; Hyonok Kim; Masatoshi Goto

    2011-01-01

    The purpose of this paper is to examine the effect of voluntary disclosure of `business risk' information (hereafter referred to as `risk information' ), which is a significant determinant of the information environment, on estimating the cost of capital. Recently, some studies indicate that the reliability of the cost of capital estimation differs according to the accounting standards and the information environment of the firm (e.g. Chen et al., 2004; Easton and Monahan, 2005). On the basis...

  12. Management information system for cost-schedule integration control for nuclear power projects

    International Nuclear Information System (INIS)

    Liu Wei; Wang Yongqing; Tian Li

    2001-01-01

    Based on the project management experience abroad and at home, a cost-schedule integration control model was developed to improve nuclear power project management. The model integrates cost data with the scheduling data by unity coding to efficiently implement cost-schedule integration control on line. The software system architecture and database is designed and implemented. The system functions include estimating and forecasting dynamically cash flow, scheduling and evaluating deviation from the cost-schedule plan, etc. The research and development of the system should improve the architecture of computer integrated management information systems for nuclear power projects in China

  13. The development of the risk-based cost-benefit analysis framework for risk-informed regulation

    International Nuclear Information System (INIS)

    Yang, Z. A.; Hwang, M. J.; Lee, K. S.

    2001-01-01

    US NRC (Nuclear Regulatory Committee) introduces the Risk-informed Regulation (RIR) to allocate the resources of NRC effectively and to reduce the unnecessary burden of utilities. This approach inherently includes the cost-benefit analysis (CBA) concept. The CBA method has been widely used for many problems in order to support the decision making by analyzing the effectiveness of the proposed plan and/or activity in the aspect of cost and benefit. However, in general, the conventional CBA method does not use the information such as risk that is the essential element of RIR. So, we developed a revised CBA framework that incorporates the risk information in analyzing the cost and benefit of the regulatory and/or operational activities in nuclear industry

  14. Measuring the Influence of Information Networks on Transaction Costs Using a Non-parametric Regression Technique

    DEFF Research Database (Denmark)

    Henningsen, Geraldine; Henningsen, Arne; Henning, Christian

    2011-01-01

    All business transactions as well as achieving innovations take up resources, subsumed under the concept of transaction costs (TAC). One of the major factors in TAC theory is information. Information networks can catalyse the interpersonal information exchange and hence, increase the access...... to nonpublic information. Our analysis shows that information networks have an impact on the level of TAC. Many resources that are sacrificed for TAC are inputs that also enter the technical production process. As most production data do not separate between these two usages of inputs, high transaction costs...

  15. A MANAGERIAL AND COST ACCOUNTING APPROACH OF CUSTOMER PROFITABILITY ANALYSIS

    OpenAIRE

    PETE Stefan; CARDOS Ildiko Reka

    2010-01-01

    In the last years many organizations realized that market orientation is essential to their success. Satisfying the needs of customers, offering them products and services which meet their desires and demands, customer loyalty can increase profitability for long term. After analyzing the existing journal literature in this field we would like to emphasize that managerial accounting, cost calculation methods and techniques, the analysis of costs provides relevant information when analyzing the...

  16. Intelligent medical information filtering.

    Science.gov (United States)

    Quintana, Y

    1998-01-01

    This paper describes an intelligent information filtering system to assist users to be notified of updates to new and relevant medical information. Among the major problems users face is the large volume of medical information that is generated each day, and the need to filter and retrieve relevant information. The Internet has dramatically increased the amount of electronically accessible medical information and reduced the cost and time needed to publish. The opportunity of the Internet for the medical profession and consumers is to have more information to make decisions and this could potentially lead to better medical decisions and outcomes. However, without the assistance from professional medical librarians, retrieving new and relevant information from databases and the Internet remains a challenge. Many physicians do not have access to the services of a medical librarian. Most physicians indicate on surveys that they do not prefer to retrieve the literature themselves, or visit libraries because of the lack of recent materials, poor organisation and indexing of materials, lack of appropriate and available material, and lack of time. The information filtering system described in this paper records the online web browsing behaviour of each user and creates a user profile of the index terms found on the web pages visited by the user. A relevance-ranking algorithm then matches the user profiles to the index terms of new health care web pages that are added each day. The system creates customised summaries of new information for each user. A user can then connect to the web site to read the new information. Relevance feedback buttons on each page ask the user to rate the usefulness of the page to their immediate information needs. Errors in relevance ranking are reduced in this system by having both the user profile and medical information represented in the same representation language using a controlled vocabulary. This system also updates the user profiles

  17. CellBase, a comprehensive collection of RESTful web services for retrieving relevant biological information from heterogeneous sources.

    Science.gov (United States)

    Bleda, Marta; Tarraga, Joaquin; de Maria, Alejandro; Salavert, Francisco; Garcia-Alonso, Luz; Celma, Matilde; Martin, Ainoha; Dopazo, Joaquin; Medina, Ignacio

    2012-07-01

    During the past years, the advances in high-throughput technologies have produced an unprecedented growth in the number and size of repositories and databases storing relevant biological data. Today, there is more biological information than ever but, unfortunately, the current status of many of these repositories is far from being optimal. Some of the most common problems are that the information is spread out in many small databases; frequently there are different standards among repositories and some databases are no longer supported or they contain too specific and unconnected information. In addition, data size is increasingly becoming an obstacle when accessing or storing biological data. All these issues make very difficult to extract and integrate information from different sources, to analyze experiments or to access and query this information in a programmatic way. CellBase provides a solution to the growing necessity of integration by easing the access to biological data. CellBase implements a set of RESTful web services that query a centralized database containing the most relevant biological data sources. The database is hosted in our servers and is regularly updated. CellBase documentation can be found at http://docs.bioinfo.cipf.es/projects/cellbase.

  18. Effects of self-schema elaboration on affective and cognitive reactions to self-relevant information.

    Science.gov (United States)

    Petersen, L E; Stahlberg, D; Dauenheimer, D

    2000-02-01

    The basic assumption of the integrative self-schema model (ISSM; L.-E. Petersen, 1994; L.-E. Petersen, D. Stahlberg, & D. Dauenheimer, 1996; D. Stahlberg, L.-E. Petersen, & D. Dauenheimer, 1994, 1999) is that self-schema elaboration (schematic vs. aschematic) affects reactions to self-relevant information. This assumption is based on the idea that schematic dimensions occupy a more central position in the cognitive system than aschematic dimensions. In the first study, this basic prediction could be clearly confirmed: The results showed that schematic dimensions possessed stronger cognitive associations with other self-relevant cognitions as well as a higher resistance to change than aschematic dimensions did. In the second study, the main assumptions of the ISSM concerning the affective and cognitive reactions to self-relevant feedback were tested: The ISSM proposes that, on schematic dimensions, reactions to self-relevant feedback will most likely follow principles of self-consistency theory, whereas on aschematic dimensions positive feedback should elicit the most positive reactions that self-enhancement theory would predict. The experimental results clearly confirmed the hypotheses derived from the ISSM for affective reactions. Cognitive reactions, however, were in line with self-consistency principles and were not modified by the elaboration of the self-schema dimension involved.

  19. INFO ANAV, a channel that is consolidated in the communication of information relevant to plant safety

    International Nuclear Information System (INIS)

    Lopera Broto, A. J.; Balbas Gomez, S.

    2012-01-01

    This weekly publication intended to make it to all the people who work at the sites of Asco and Vandellos relevant information for security since we are all responsible for the safe and reliable operation of our plants.

  20. Clinical relevance and cost-effectiveness of HLA genotyping in children with Type 1 diabetes mellitus in screening for coeliac disease in the Netherlands

    NARCIS (Netherlands)

    Elias, J.; Hoorweg-Nijman, J. J. G.; Balemans, W. A.

    2015-01-01

    To investigate the clinical relevance and cost-effectiveness of human leukocyte antigen (HLA)-genotyping in the Netherlands as a screening tool for the development of coeliac disease in children with Type 1 diabetes mellitus. A retrospective analysis was performed in 110 children with Type 1

  1. Autism Spectrum Disorder Updates – Relevant Information for Early Interventionists to Consider

    Science.gov (United States)

    Allen-Meares, Paula; MacDonald, Megan; McGee, Kristin

    2016-01-01

    Autism spectrum disorder (ASD) is a pervasive developmental disorder characterized by deficits in social communication skills as well as repetitive, restricted or stereotyped behaviors (1). Early interventionists are often found at the forefront of assessment, evaluation, and early intervention services for children with ASD. The role of an early intervention specialist may include assessing developmental history, providing group and individual counseling, working in partnership with families on home, school, and community environments, mobilizing school and community resources, and assisting in the development of positive early intervention strategies (2, 3). The commonality among these roles resides in the importance of providing up-to-date, relevant information to families and children. The purpose of this review is to provide pertinent up-to-date knowledge for early interventionists to help inform practice in working with individuals with ASD, including common behavioral models of intervention. PMID:27840812

  2. Vertical Cost-Information Sharing in a Food Supply Chain with Multiple Unreliable Suppliers and Two Manufacturers

    Directory of Open Access Journals (Sweden)

    Junjian Wu

    2017-01-01

    Full Text Available This paper considers a food supply chain where multiple suppliers provide completely substitutable food products to two manufacturers. Meanwhile, the suppliers face yield uncertainty and the manufacturers face uncertain production costs that are private information. While the suppliers compete on price, the manufacturers compete on quantity. We build a stylized multistage game theoretic model to analyze the issue of vertical cost-information sharing (VCIS within the supply chain by considering key parameters, including the level of yield uncertainty, two manufacturers’ cost correlation, the correlated coefficient of suppliers’ yield processes, and the number of suppliers. We study the suppliers’ optimal wholesale price and the manufacturers’ optimal order quantities under different VCIS strategies. Finally, through numerical analyses, we examine how key parameters affect the value of VCIS to each supplier and each manufacturer, respectively. We found that the manufacturers are willing to share cost information with suppliers only when the two manufacturers’ cost correlation is less than a threshold. While a high correlated coefficient of suppliers’ yield processes and a large number of suppliers promote complete information sharing, a high level of yield uncertainty hinders complete information sharing. All these findings have important implications to industry practices.

  3. Historical maintenance relevant information road-map for a self-learning maintenance prediction procedural approach

    Science.gov (United States)

    Morales, Francisco J.; Reyes, Antonio; Cáceres, Noelia; Romero, Luis M.; Benitez, Francisco G.; Morgado, Joao; Duarte, Emanuel; Martins, Teresa

    2017-09-01

    A large percentage of transport infrastructures are composed of linear assets, such as roads and rail tracks. The large social and economic relevance of these constructions force the stakeholders to ensure a prolonged health/durability. Even though, inevitable malfunctioning, breaking down, and out-of-service periods arise randomly during the life cycle of the infrastructure. Predictive maintenance techniques tend to diminish the appearance of unpredicted failures and the execution of needed corrective interventions, envisaging the adequate interventions to be conducted before failures show up. This communication presents: i) A procedural approach, to be conducted, in order to collect the relevant information regarding the evolving state condition of the assets involved in all maintenance interventions; this reported and stored information constitutes a rich historical data base to train Machine Learning algorithms in order to generate reliable predictions of the interventions to be carried out in further time scenarios. ii) A schematic flow chart of the automatic learning procedure. iii) Self-learning rules from automatic learning from false positive/negatives. The description, testing, automatic learning approach and the outcomes of a pilot case are presented; finally some conclusions are outlined regarding the methodology proposed for improving the self-learning predictive capability.

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

    DEFF Research Database (Denmark)

    Nielsen, Steen; Sørensen, René; Jakobsen, Morten

    2004-01-01

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

  5. The price of information: Increased inspection costs reduce the confirmation bias in visual search.

    Science.gov (United States)

    Rajsic, Jason; Wilson, Daryl E; Pratt, Jay

    2018-04-01

    In visual search, there is a confirmation bias such that attention is biased towards stimuli that match a target template, which has been attributed to covert costs of updating the templates that guide search [Rajsic, Wilson, & Pratt, 2015. Confirmation bias in visual search. Journal of Experimental Psychology: Human Perception and Performance. Advance online publication. doi:10.1037/xhp0000090]. In order to provide direct evidence for this speculation, the present study increased the cost of inspections in search by using gaze- and mouse-contingent searches, which restrict the manner in which information in search displays can be accrued, and incur additional motor costs (in the case of mouse-contingent searches). In a fourth experiment, we rhythmically mask elements in the search display to induce temporal inspection costs. Our results indicated that confirmation bias is indeed attenuated when inspection costs are increased. We conclude that confirmation bias results from the low-cost strategy of matching information to a single, concrete visual template, and that more sophisticated guidance strategies will be used when sufficiently beneficial. This demonstrates that search guidance itself comes at a cost, and that the form of guidance adopted in a given search depends on a comparison between guidance costs and the expected benefits of their implementation.

  6. A neural mechanism of dynamic gating of task-relevant information by top-down influence in primary visual cortex.

    Science.gov (United States)

    Kamiyama, Akikazu; Fujita, Kazuhisa; Kashimori, Yoshiki

    2016-12-01

    Visual recognition involves bidirectional information flow, which consists of bottom-up information coding from retina and top-down information coding from higher visual areas. Recent studies have demonstrated the involvement of early visual areas such as primary visual area (V1) in recognition and memory formation. V1 neurons are not passive transformers of sensory inputs but work as adaptive processor, changing their function according to behavioral context. Top-down signals affect tuning property of V1 neurons and contribute to the gating of sensory information relevant to behavior. However, little is known about the neuronal mechanism underlying the gating of task-relevant information in V1. To address this issue, we focus on task-dependent tuning modulations of V1 neurons in two tasks of perceptual learning. We develop a model of the V1, which receives feedforward input from lateral geniculate nucleus and top-down input from a higher visual area. We show here that the change in a balance between excitation and inhibition in V1 connectivity is necessary for gating task-relevant information in V1. The balance change well accounts for the modulations of tuning characteristic and temporal properties of V1 neuronal responses. We also show that the balance change of V1 connectivity is shaped by top-down signals with temporal correlations reflecting the perceptual strategies of the two tasks. We propose a learning mechanism by which synaptic balance is modulated. To conclude, top-down signal changes the synaptic balance between excitation and inhibition in V1 connectivity, enabling early visual area such as V1 to gate context-dependent information under multiple task performances. Copyright © 2016 Elsevier Ireland Ltd. All rights reserved.

  7. What's New in the Medicine Cabinet?: A Panoramic Review of Clinically Relevant Information for the Busy Dermatologist.

    Science.gov (United States)

    Del Rosso, James Q; Zeichner, Joshua

    2014-01-01

    This article is the first in a periodic series of therapeutic topics with short reviews gleaned from major dermatology meetings, especially Scientific Poster Sessions, and is designed to provide information that may assist the readers in adapting information from the literature to their clinical practice. The topics covered in this issue are discussions of the clinical relevance of newer information about acne pathophysiology, acne in adult women, and topical corticosteroid spray formulations for chronic plaque psoriasis.

  8. Age differences in default and reward networks during processing of personally relevant information.

    Science.gov (United States)

    Grady, Cheryl L; Grigg, Omer; Ng, Charisa

    2012-06-01

    We recently found activity in default mode and reward-related regions during self-relevant tasks in young adults. Here we examine the effect of aging on engagement of the default network (DN) and reward network (RN) during these tasks. Previous studies have shown reduced engagement of the DN and reward areas in older adults, but the influence of age on these circuits during self-relevant tasks has not been examined. The tasks involved judging personality traits about one's self or a well known other person. There were no age differences in reaction time on the tasks but older adults had more positive Self and Other judgments, whereas younger adults had more negative judgments. Both groups had increased DN and RN activity during the self-relevant tasks, relative to non-self tasks, but this increase was reduced in older compared to young adults. Functional connectivity of both networks during the tasks was weaker in the older relative to younger adults. Intrinsic functional connectivity, measured at rest, also was weaker in the older adults in the DN, but not in the RN. These results suggest that, in younger adults, the processing of personally relevant information involves robust activation of and functional connectivity within these two networks, in line with current models that emphasize strong links between the self and reward. The finding that older adults had more positive judgments, but weaker engagement and less consistent functional connectivity in these networks, suggests potential brain mechanisms for the "positivity bias" with aging. Copyright © 2012 Elsevier Ltd. All rights reserved.

  9. How Opportunity Costs Decrease the Probability of War in an Incomplete Information Game

    OpenAIRE

    Polachek, Solomon; Xiang, Jun

    2008-01-01

    This paper shows that the opportunity costs resulting from economic interdependence decrease the equilibrium probability of war in an incomplete information game. This result is strongly consistent with existing empirical analyses of the inverse trade-conflict relationship, but is the opposite of the conclusion reached by Gartzke et al. (2001), who reject the opportunity cost argument in a game-theoretic framework. As a result of this paper's findings, one cannot dismiss the opportunity cost ...

  10. Autism spectrum disorder updates – relevant information for early interventionists to consider

    Directory of Open Access Journals (Sweden)

    Paula Allen-Meares

    2016-10-01

    Full Text Available Autism spectrum disorder (ASD is a pervasive developmental disorder characterized by deficits in social communication skills as well as repetitive, restricted or stereotyped behaviors (1. Early interventionists are often found at the forefront of assessment, evaluation and early intervention services for children with ASD. The role of an early intervention specialist may include, assessing developmental history, providing group and individual counseling, working in partnership with families on home, school, and community environments, mobilizing school and community resources and assisting in the development of positive early intervention strategies (2, 3. The commonality amongst these roles resides in the importance of providing up-to-date, relevant information to families and children. The purpose of this review is to provide pertinent up-to-date knowledge for early interventionists to help inform practice in working with individuals with ASD, including common behavioral models of intervention.

  11. Information-Seeking in Family Day Care: Access, Quality and Personal Cost

    Science.gov (United States)

    Corr, L.; Davis, E.; Cook, K.; Mackinnon, A.; Sims, M.; Herrman, H.

    2014-01-01

    Family day-care (FDC) educators work autonomously to provide care and education for children of mixed ages, backgrounds and abilities. To meet the demands and opportunities of their work and regulatory requirements, educators need access to context-relevant and high quality information. No previous research has examined how and where these workers…

  12. Projected Costs of Informal Caregiving for Cardiovascular Disease: 2015 to 2035: A Policy Statement From the American Heart Association.

    Science.gov (United States)

    Dunbar, Sandra B; Khavjou, Olga A; Bakas, Tamilyn; Hunt, Gail; Kirch, Rebecca A; Leib, Alyssa R; Morrison, R Sean; Poehler, Diana C; Roger, Veronique L; Whitsel, Laurie P

    2018-05-08

    In a recent report, the American Heart Association estimated that medical costs and productivity losses of cardiovascular disease (CVD) are expected to grow from $555 billion in 2015 to $1.1 trillion in 2035. Although the burden is significant, the estimate does not include the costs of family, informal, or unpaid caregiving provided to patients with CVD. In this analysis, we estimated projections of costs of informal caregiving attributable to CVD for 2015 to 2035. We used data from the 2014 Health and Retirement Survey to estimate hours of informal caregiving for individuals with CVD by age/sex/race using a zero-inflated binomial model and controlling for sociodemographic factors and health conditions. Costs of informal caregiving were estimated separately for hypertension, coronary heart disease, heart failure, stroke, and other heart disease. We analyzed data from a nationally representative sample of 16 731 noninstitutionalized adults ≥54 years of age. The value of caregiving hours was monetized by the use of home health aide workers' wages. The per-person costs were multiplied by census population counts to estimate nation-level costs and to be consistent with other American Heart Association analyses of burden of CVD, and the costs were projected from 2015 through 2035, assuming that within each age/sex/racial group, CVD prevalence and caregiving hours remain constant. The costs of informal caregiving for patients with CVD were estimated to be $61 billion in 2015 and are projected to increase to $128 billion in 2035. Costs of informal caregiving of patients with stroke constitute more than half of the total costs of CVD informal caregiving ($31 billion in 2015 and $66 billion in 2035). By age, costs are the highest among those 65 to 79 years of age in 2015 but are expected to be surpassed by costs among those ≥80 years of age by 2035. Costs of informal caregiving for patients with CVD represent an additional 11% of medical and productivity costs

  13. Japanese Quality Assurance System Regarding the Provision of Material Accounting Reports and the Safeguards Relevant Information to the IAEA

    International Nuclear Information System (INIS)

    Goto, Y.; Namekawa, M.; Kumekawa, H.; Usui, A.; Sano, K.

    2015-01-01

    The provision of the safeguards relevant reports and information in accordance with the comprehensive safeguards agreement (CSA) and the additional protocol (AP) is the basis for the IAEA safeguards. The government of Japan (Japan Safeguards Office, JSGO) has believed that the correct reports contribute to effective and efficient safeguards therefore the domestic quality assurance system for the reporting to the IAEA was already established at the time of the accession of the CSA in 1977. It consists of Code 10 interpretation (including the seminars for operators in Japan), SSAC's checks for syntax error, code and internal consistency (computer based consistency check between facilities) and the discussion with the IAEA on the facilities' measurement system for bulk-handling facilities, which contributes to the more accurate reports from operators. This spirit has been maintained for the entry into force of the AP. For example, questions and amplification from the IAEA will be taken into account the review of the AP declaration before sending to the IAEA and the open source information such as news article and scientific literature in Japanese is collected and translated into English, and the translated information is provided to the IAEA as the supplementary information, which may contribute to broadening the IAEA information source and to their comprehensive evaluation. The other safeguards relevant information, such as the mail-box information for SNRI at LEU fuel fabrication plants, is also checked by the JSGO's QC software before posting. The software was developed by JSGO and it checks data format, batch IDs, birth/death date, shipper/receiver information and material description code. This paper explains the history of the development of the Japanese quality assurance system regarding the reports and the safeguards relevant information to the IAEA. (author)

  14. COSTS CALCULATION OF TARGET COSTING METHOD

    Directory of Open Access Journals (Sweden)

    Sebastian UNGUREANU

    2014-06-01

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

  15. Limited applicability of cost-effectiveness and cost-benefit analyses for the optimization of radon remedial measures

    International Nuclear Information System (INIS)

    Jiránek, Martin; Rovenská, Kateřina

    2010-01-01

    Ways of using different decision-aiding techniques for optimizing and evaluating radon remedial measures have been studied on a large set of data obtained from the remediation of 32 houses that had an original indoor radon concentration level above 1,000 Bq/m 3 (around 0.2 % of all dwellings in the Czech Republic have a radon concentration higher than 1,000 Bq/ m 3 ). Detailed information about radon concentrations before and after remediation, type and extent of remedial measures and installation and operation costs were used as the input parameters for a comparison of costs and for determining the efficiencies, for a cost-benefit analysis and a cost-effectiveness analysis, in order to find out whether these criteria and techniques provide sufficient and relevant information for the improvement and optimization of remediation. The study has delivered quite new results. It is confirmed that the installation costs of remedial measures do not depend on the original level of indoor radon concentration, but on the technical state of the building. In addition, the study reveals that the efficiency of remediation does not depend on the installation costs. Each of the studied remedial measures will on an average save 0.3 lives and gain 4.3 years of life. On one hand, the general decision-aiding techniques - cost-benefit analysis and cost-effectiveness analysis - lead to the conclusion that the remedial measures reducing the indoor radon concentration from values above 1,000 Bq/m 3 to values below the action level of 400 Bq/m 3 are always acceptable and reasonable. On the other hand, these analytical techniques can neither help the designer to choose the proper remedial measure nor provide information resulting in improved remediation. (author)

  16. Towards a personalized environmental health information service using low-cost sensors and crowdsourcing

    Science.gov (United States)

    Castell, Nuria; Liu, Hai-Ying; Schneider, Philipp; Cole-Hunter, Tom; Lahoz, William; Bartonova, Alena

    2015-04-01

    Most European cities exceed the air quality guidelines established by the WHO to protect human health. As such, citizens are exposed to potentially harmful pollutant levels. Some cities have services (e.g., web pages, mobile apps, etc.) which provide timely air quality information to the public. However, air quality data at individual level is currently scarce or non-existent. Making this information directly useful to individuals poses a challenge. For instance, if a user is informed that the air quality is "poor", what does that mean for him/her, and how can this information be acted upon? Despite individuals having a unique relationship with their environment, the information on the state of atmospheric components and related hazards is currently mostly generic, and seldom personally relevant. This undermines citizens' interest in their environment, and consequently limits their ability to recognize and change both their contribution and their exposure to air pollution. In Oslo, two EU founded projects, CITI-SENSE (Engelken-Jorge et al., 2014) and Citi-Sense-MOB (Castell et al., 2014), are trying to establish a dialogue with citizens by providing them with the possibility of getting personalized air quality information on their smartphones. The users are able to check the air quality in their immediate surroundings and track their individual exposure while moving through the urban environment (Castell et al., 2014). In this way, they may be able to reduce their exposure such as by changing transport modes or routes, for example by selecting less polluted streets to walk or cycle through. Using a smartphone application, citizens are engaged in collecting and sharing environmental data generated by low-cost air quality sensors, and in reporting their individual perception (turning citizens into sensors themselves). The highly spatially resolved data on air quality and perception is geo-located. This allows for simultaneous visualization of both kinds of the sensor

  17. ERP investigation of attentional disengagement from suicide-relevant information in patients with major depressive disorder.

    Science.gov (United States)

    Baik, Seung Yeon; Jeong, Minkyung; Kim, Hyang Sook; Lee, Seung-Hwan

    2018-01-01

    Previous studies suggest the presence of attentional bias towards suicide-relevant information in suicidal individuals. However, the findings are limited by their reliance on behavioral measures. This study investigates the role of difficulty in disengaging attention from suicide-relevant stimuli using the P300 component of event-related potentials (ERPs). Forty-four adults with Major Depressive Disorder (MDD) were administered the spatial cueing task using suicide-relevant and negatively-valenced words as cue stimuli. Disengagement difficulty was measured using reaction time and P300 during invalid trials. P300 amplitudes at Pz were higher in suicide-relevant compared to negatively-valenced word condition on invalid trials for participants with low rates of suicidal behavior. However, no such difference was found among participants with high rates of suicidal behavior. P300 amplitudes for suicide-relevant word condition were negatively correlated with "lifetime suicide ideation and attempt" at Pz. No significant results were found for the reaction time data, indicating that the ERP may be more sensitive in capturing the attentional disengagement effect. The groups were divided according to Suicidal Behaviors Questionnaire-Revised (SBQ-R) total score. Neutral stimulus was not included as cue stimuli. Most participants were under medication during the experiment. Our results indicate that patients with MDD and low rates of suicidal behavior show difficulty in disengaging attention from suicide-relevant stimuli. We suggest that suicide-specific disengagement difficulties may be related to recentness of suicide attempt and that acquired capability for suicide may contribute to reduced disengagement difficulties. Copyright © 2017 Elsevier B.V. All rights reserved.

  18. A MANAGERIAL AND COST ACCOUNTING APPROACH OF CUSTOMER PROFITABILITY ANALYSIS

    Directory of Open Access Journals (Sweden)

    CARDOS Ildiko Reka

    2010-07-01

    Full Text Available In the last years many organizations realized that market orientation is essential to their success. Satisfying the needs of customers, offering them products and services which meet their desires and demands, customer loyalty can increase profitability for long term. After analyzing the existing journal literature in this field we would like to emphasize that managerial accounting, cost calculation methods and techniques, the analysis of costs provides relevant information when analyzing the customer’s profitability. We pay special attention on cost systems. An activity based costing approach takes customer profitability to new levels of accuracy and usefulness, provides the basis for creating, communicating and delivering value to the customers.

  19. Hospital financing: calculating inpatient capital costs in Germany with a comparative view on operating costs and the English costing scheme.

    Science.gov (United States)

    Vogl, Matthias

    2014-04-01

    The paper analyzes the German inpatient capital costing scheme by assessing its cost module calculation. The costing scheme represents the first separated national calculation of performance-oriented capital cost lump sums per DRG. The three steps in the costing scheme are reviewed and assessed: (1) accrual of capital costs; (2) cost-center and cost category accounting; (3) data processing for capital cost modules. The assessment of each step is based on its level of transparency and efficiency. A comparative view on operating costing and the English costing scheme is given. Advantages of the scheme are low participation hurdles, low calculation effort for G-DRG calculation participants, highly differentiated cost-center/cost category separation, and advanced patient-based resource allocation. The exclusion of relevant capital costs, nontransparent resource allocation, and unclear capital cost modules, limit the managerial relevance and transparency of the capital costing scheme. The scheme generates the technical premises for a change from dual financing by insurances (operating costs) and state (capital costs) to a single financing source. The new capital costing scheme will intensify the discussion on how to solve the current investment backlog in Germany and can assist regulators in other countries with the introduction of accurate capital costing. Copyright © 2014 Elsevier Ireland Ltd. All rights reserved.

  20. Analysis of Transaction Costs in Logistics and the Methodologies for Their Information Reflection for Automotive Companies

    OpenAIRE

    Ol’ga Evgen’evna Kovrizhnykh; Polina Aleksandrovna Nechaeva

    2016-01-01

    Transaction costs emerge in different types of logistics activities and influence the material flow and the accompanying financial and information flows; due to this fact, the information support and assessment are important tasks for the enterprise. The paper analyzes transaction costs in logistics for automotive manufacturers; according to the analysis, the level of these costs in any functional area of “logistics supply” ranges from 1.5 to 20%. These are only the official figures of transa...

  1. Differential impact of relevant and irrelevant dimension primes on rule-based and information-integration category learning.

    Science.gov (United States)

    Grimm, Lisa R; Maddox, W Todd

    2013-11-01

    Research has identified multiple category-learning systems with each being "tuned" for learning categories with different task demands and each governed by different neurobiological systems. Rule-based (RB) classification involves testing verbalizable rules for category membership while information-integration (II) classification requires the implicit learning of stimulus-response mappings. In the first study to directly test rule priming with RB and II category learning, we investigated the influence of the availability of information presented at the beginning of the task. Participants viewed lines that varied in length, orientation, and position on the screen, and were primed to focus on stimulus dimensions that were relevant or irrelevant to the correct classification rule. In Experiment 1, we used an RB category structure, and in Experiment 2, we used an II category structure. Accuracy and model-based analyses suggested that a focus on relevant dimensions improves RB task performance later in learning while a focus on an irrelevant dimension improves II task performance early in learning. © 2013.

  2. Geospatial Information Relevant to the Flood Protection Available on The Mainstream Web

    Directory of Open Access Journals (Sweden)

    Kliment Tomáš

    2014-03-01

    Full Text Available Flood protection is one of several disciplines where geospatial data is very important and is a crucial component. Its management, processing and sharing form the foundation for their efficient use; therefore, special attention is required in the development of effective, precise, standardized, and interoperable models for the discovery and publishing of data on the Web. This paper describes the design of a methodology to discover Open Geospatial Consortium (OGC services on the Web and collect descriptive information, i.e., metadata in a geocatalogue. A pilot implementation of the proposed methodology - Geocatalogue of geospatial information provided by OGC services discovered on Google (hereinafter “Geocatalogue” - was used to search for available resources relevant to the area of flood protection. The result is an analysis of the availability of resources discovered through their metadata collected from the OGC services (WMS, WFS, etc. and the resources they provide (WMS layers, WFS objects, etc. within the domain of flood protection.

  3. Cost recovery in geographic information systems and conflicts with copyright law

    Science.gov (United States)

    Roberts, Jon L.

    1993-10-01

    The ability to recover cost by the sale of geographic information is dependent upon the ownership of the copyright in and to that information. The ownership of the copyright turns upon whether one entity is an employee of the other or whether the copyrightable work falls within certain statutorily defined categories in the copyright law. Absent the specific requirements being fulfilled the ownership of the data may not be exactly as the parties expect.

  4. Post-encoding control of working memory enhances processing of relevant information in rhesus monkeys (Macaca mulatta).

    Science.gov (United States)

    Brady, Ryan J; Hampton, Robert R

    2018-06-01

    Working memory is a system by which a limited amount of information can be kept available for processing after the cessation of sensory input. Because working memory resources are limited, it is adaptive to focus processing on the most relevant information. We used a retro-cue paradigm to determine the extent to which monkey working memory possesses control mechanisms that focus processing on the most relevant representations. Monkeys saw a sample array of images, and shortly after the array disappeared, they were visually cued to a location that had been occupied by one of the sample images. The cue indicated which image should be remembered for the upcoming recognition test. By determining whether the monkeys were more accurate and quicker to respond to cued images compared to un-cued images, we tested the hypothesis that monkey working memory focuses processing on relevant information. We found a memory benefit for the cued image in terms of accuracy and retrieval speed with a memory load of two images. With a memory load of three images, we found a benefit in retrieval speed but only after shortening the onset latency of the retro-cue. Our results demonstrate previously unknown flexibility in the cognitive control of memory in monkeys, suggesting that control mechanisms in working memory likely evolved in a common ancestor of humans and monkeys more than 32 million years ago. Future work should be aimed at understanding the interaction between memory load and the ability to control memory resources, and the role of working memory control in generating differences in cognitive capacity among primates. Copyright © 2018 Elsevier B.V. All rights reserved.

  5. Interim report: Waste management facilities cost information for mixed low-level waste

    International Nuclear Information System (INIS)

    Feizollahi, F.; Shropshire, D.

    1994-03-01

    This report contains preconceptual designs and planning level life-cycle cost estimates for treating alpha and nonalpha mixed low-level radioactive waste. This report contains information on twenty-seven treatment, storage, and disposal modules that can be integrated to develop total life cycle costs for various waste management options. A procedure to guide the US Department of Energy and its contractor personnel in the use of estimating data is also summarized in this report

  6. Perceptions, Preferences, and Behavior Regarding Energy and Environmental Costs: The Case of Montreal Transport Users

    Directory of Open Access Journals (Sweden)

    Nayer Daher

    2018-02-01

    Full Text Available Providing travel-related fuel and environmental information to transport users is becoming increasingly relevant. However, the impact of providing such information on users’ travel behavior is yet to be determined. This research examined the perceptions and preferences related to the fuel consumption costs, greenhouse gas (GHG social costs, and health-related air pollution costs, and the influence such information could have on travel behavior. Examining the case of Montreal transport users, the authors conducted a survey in which the respondents were asked general and stated preference questions. The respondents were found to be unaware of the energy and environmental footprints of their travel. Approximately 85% of the respondents were not able to estimate GHG social costs and health-related air pollution costs across different modes. The respondents generally overestimated these costs and they interestingly reported higher environmental costs for public transport (metro compared to cars. They also preferred to receive such information in monetary units, and they were more comfortable in receiving the information through mobile applications over other tools/means. The research also found that fuel and environmental information influence respondents’ travel decisions especially their route choices. Finally, the respondents would be willing to pay an average of 7 Canadian dollars/month in exchange for obtaining the information.

  7. Economics of human performance and systems total ownership cost.

    Science.gov (United States)

    Onkham, Wilawan; Karwowski, Waldemar; Ahram, Tareq Z

    2012-01-01

    Financial costs of investing in people is associated with training, acquisition, recruiting, and resolving human errors have a significant impact on increased total ownership costs. These costs can also affect the exaggerate budgets and delayed schedules. The study of human performance economical assessment in the system acquisition process enhances the visibility of hidden cost drivers which support program management informed decisions. This paper presents the literature review of human total ownership cost (HTOC) and cost impacts on overall system performance. Economic value assessment models such as cost benefit analysis, risk-cost tradeoff analysis, expected value of utility function analysis (EV), growth readiness matrix, multi-attribute utility technique, and multi-regressions model were introduced to reflect the HTOC and human performance-technology tradeoffs in terms of the dollar value. The human total ownership regression model introduces to address the influencing human performance cost component measurement. Results from this study will increase understanding of relevant cost drivers in the system acquisition process over the long term.

  8. Exploring the information and communication technology competence and confidence of nursing students and their perception of its relevance to clinical practice.

    Science.gov (United States)

    Levett-Jones, Tracy; Kenny, Raelene; Van der Riet, Pamela; Hazelton, Michael; Kable, Ashley; Bourgeois, Sharon; Luxford, Yoni

    2009-08-01

    This paper profiles a study that explored nursing students' information and communication technology competence and confidence. It presents selected findings that focus on students' attitudes towards information and communication technology as an educational methodology and their perceptions of its relevance to clinical practice. Information and communication technology is integral to contemporary nursing practice. Development of these skills is important to ensure that graduates are 'work ready' and adequately prepared to practice in increasingly technological healthcare environments. This was a mixed methods study. Students (n=971) from three Australian universities were surveyed using an instrument designed specifically for the study, and 24 students participated in focus groups. The focus group data revealed that a number of students were resistant to the use of information and communication technology as an educational methodology and lacked the requisite skills and confidence to engage successfully with this educational approach. Survey results indicated that 26 per cent of students were unsure about the relevance of information and communication technology to clinical practice and only 50 per cent felt 'very confident' using a computer. While the importance of information and communication technology to student's learning and to their preparedness for practice has been established, it is evident that students' motivation is influenced by their level of confidence and competence, and their understanding of the relevance of information and communication technology to their future careers.

  9. USE OF THE INFORMATION SYSTEM COSTS UNDER MANAGEMENT PROCESS

    Directory of Open Access Journals (Sweden)

    ECOBICI NICOLAE

    2014-12-01

    Full Text Available Decision-making takes place at all levels of the organization, taking into account both short-term outlook and long-term perspective. Plans are implemented by decisions whose purpose is materialized by formulating rational conclusions obtained as a result of financial and quantitative analysis. Thus, managerial accounting practice is deeply involved in decision making, a basic requirement of the existence of a solid managerial accounting information system cost, able to provide fundamental data.

  10. USE OF THE INFORMATION SYSTEM COSTS UNDER MANAGEMENT PROCESS

    Directory of Open Access Journals (Sweden)

    EC OBICI NICOLAE

    2014-12-01

    Full Text Available Decision-making takes place at all levels of the organization, taking into account both short-term outlook and long-term perspective. Plans are implemented by decisions whose purpose is materialized by formulating rational conclusions obtained as a result of financial and quantitative analysis. Thus, managerial accounting practice is deeply involved in decision making, a basic requirement of the existence of a solid managerial accounting information system cost, able to provide fundamental data

  11. Guideline to Estimate Decommissioning Costs

    Energy Technology Data Exchange (ETDEWEB)

    Yun, Taesik; Kim, Younggook; Oh, Jaeyoung [KHNP CRI, Daejeon (Korea, Republic of)

    2016-10-15

    The primary objective of this work is to provide guidelines to estimate the decommissioning cost as well as the stakeholders with plausible information to understand the decommissioning activities in a reasonable manner, which eventually contribute to acquiring the public acceptance for the nuclear power industry. Although several cases of the decommissioning cost estimate have been made for a few commercial nuclear power plants, the different technical, site-specific and economic assumptions used make it difficult to interpret those cost estimates and compare them with that of a relevant plant. Trustworthy cost estimates are crucial to plan a safe and economic decommissioning project. The typical approach is to break down the decommissioning project into a series of discrete and measurable work activities. Although plant specific differences derived from the economic and technical assumptions make a licensee difficult to estimate reliable decommissioning costs, estimating decommissioning costs is the most crucial processes since it encompasses all the spectrum of activities from the planning to the final evaluation on whether a decommissioning project has successfully been preceded from the perspective of safety and economic points. Hence, it is clear that tenacious efforts should be needed to successfully perform the decommissioning project.

  12. Cost and Return Analysis of Ginger Production in the Guinea ...

    African Journals Online (AJOL)

    The study focuses on the cost and return analysis of ginger production in the guinea savannah agro ecology of Nigeria. The study is aimed at highlighting the profitability of ginger production with a view to informing and influencing farmers and relevant stakeholders. The study was conducted at Kajuru, Kaduna state in the ...

  13. The foundation of the concept of relevance

    DEFF Research Database (Denmark)

    Hjørland, Birger

    2010-01-01

    that what was regarded as the most fundamental view by Saracevic in 1975 has not since been considered (with very few exceptions). Other views, which are based on less fruitful assumptions, have dominated the discourse on relevance in information retrieval and information science. Many authors have...... reexamined the concept of relevance in information science, but have neglected the subject knowledge view, hence basic theoretical assumptions seem not to have been properly addressed. It is as urgent now as it was in 1975 seriously to consider “the subject knowledge view” of relevance (which may also...... be termed “the epistemological view”). The concept of relevance, like other basic concepts, is influenced by overall approaches to information science, such as the cognitive view and the domain-analytic view. There is today a trend toward a social paradigm for information science. This paper offers...

  14. Effects of Information Access Cost and Accountability on Medical Residents' Information Retrieval Strategy and Performance During Prehandover Preparation: Evidence From Interview and Simulation Study.

    Science.gov (United States)

    Yang, X Jessie; Wickens, Christopher D; Park, Taezoon; Fong, Liesel; Siah, Kewin T H

    2015-12-01

    We aimed to examine the effects of information access cost and accountability on medical residents' information retrieval strategy and performance during prehandover preparation. Prior studies observing doctors' prehandover practices witnessed the use of memory-intensive strategies when retrieving patient information. These strategies impose potential threats to patient safety as human memory is prone to errors. Of interest in this work are the underlying determinants of information retrieval strategy and the potential impacts on medical residents' information preparation performance. A two-step research approach was adopted, consisting of semistructured interviews with 21 medical residents and a simulation-based experiment with 32 medical residents. The semistructured interviews revealed that a substantial portion of medical residents (38%) relied largely on memory for preparing handover information. The simulation-based experiment showed that higher information access cost reduced information access attempts and access duration on patient documents and harmed information preparation performance. Higher accountability led to marginally longer access to patient documents. It is important to understand the underlying determinants of medical residents' information retrieval strategy and performance during prehandover preparation. We noted the criticality of easy access to patient documents in prehandover preparation. In addition, accountability marginally influenced medical residents' information retrieval strategy. Findings from this research suggested that the cost of accessing information sources should be minimized in developing handover preparation tools. © 2015, Human Factors and Ergonomics Society.

  15. Costs of Informal Care for People Suffering from Dementia: Evidence from a Danish Survey

    Directory of Open Access Journals (Sweden)

    Marie Jakobsen

    2011-11-01

    Full Text Available Background/Aims: Around 70,000–80,000 Danes suffer from dementia. As average life expectancy increases, the number of people suffering from dementia is expected to increase in the future with informal care provided by family and friends becoming more important. The aim of this study was to estimate the time spent by family and friends on informal care of persons suffering from dementia in a Danish setting and calculate the economic implications. Methods: Information on informal care time was collected in a postal survey of members of the Danish Alzheimer’s Association. Data from 469 informal caregivers were obtained corresponding to an adjusted response rate of 62%. Results: On a typical day, informal care time was 4.97–6.91 h for primary caregivers and 0.70–1.06 h for other caregivers. Using the proxy good method to value informal care, daily costs ranged between EUR 160 and 223 for primary caregivers and between EUR 23 and 34 for others. Conclusion: Informal care delivered by family and friends is significant. The value of informal care constitutes an important part of the societal cost of dementia in Denmark.

  16. Relevant Factors in The Post-Merger Systems Integration and Information Technology in Brazilian Banks

    Directory of Open Access Journals (Sweden)

    Marcel Ginotti Pires

    2017-01-01

    Full Text Available This article discusses the factors present in post-merger integration of Systems and Information Technology (SIT that lead to positive and negative results in mergers and acquisitions (M & A. The research comprised three of the largest acquiring banks in Brazil. We adopted two methods of research, qualitative, to operationalize the theoretical concepts and quantitative, to test the hypotheses. We interviewed six executives of banks that held relevant experience in M & A processes. Subsequently, we applied questionnaires to IT professionals who were involved in the SIT integration processes. The results showed that the quality and expertise of the integration teams and managing the integration were the most relevant factors in the processes, with positive results for increased efficiency and the increased capacity of SIT. Negative results were due to failures in exploiting learning opportunities, the loss of employees and the inexpressive record of integration procedures.

  17. Elaboration of a guide including relevant project and logistic information: a case study

    Energy Technology Data Exchange (ETDEWEB)

    Costa, Tchaikowisky M. [Faculdade de Tecnologia e Ciencias (FTC), Itabuna, BA (Brazil); Bresci, Claudio T.; Franca, Carlos M.M. [PETROBRAS, Rio de Janeiro, RJ (Brazil)

    2009-07-01

    For every mobilization of a new enterprise it is necessary to quickly obtain the greatest amount of relative information in regards to location and availability of infra-structure, logistics, and work site amenities. Among this information are reports elaborated for management of the enterprise, (organizational chart, work schedule, objectives, contacts, etc.) as well as geographic anomalies, social-economic and culture of the area to be developed such as territorial extension, land aspects, local population, roads and amenities (fuel stations ,restaurants and hotels), infra-structure of the cities (health, education, entertainment, housing, transport, etc.) and logistically the distance between cities the estimated travel time, ROW access maps and notable points, among other relevant information. With the idea of making this information available for everyone involved in the enterprise, it was elaborated for GASCAC Spread 2A a rapid guide containing all the information mentioned above and made it available for all the vehicles used to transport employees and visitors to the spread. With this, everyone quickly received the majority of information necessary in one place, in a practical, quick, and precise manner, since the information is always used and controlled by the same person. This study includes the model used in the gas pipeline GASCAC Spread 2A project and the methodology used to draft and update the information. Besides the above, a file in the GIS format was prepared containing all necessary planning, execution and tracking information for enterprise activities, from social communication to the execution of the works previously mentioned. Part of the GIS file information was uploaded to Google Earth so as to disclose the information to a greater group of people, bearing in mind that this program is free of charge and easy to use. (author)

  18. Self-referential and anxiety-relevant information processing in subclinical social anxiety: an fMRI study.

    Science.gov (United States)

    Abraham, Anna; Kaufmann, Carolin; Redlich, Ronny; Hermann, Andrea; Stark, Rudolf; Stevens, Stephan; Hermann, Christiane

    2013-03-01

    The fear of negative evaluation is one of the hallmark features of social anxiety. Behavioral evidence thus far largely supports cognitive models which postulate that information processing biases in the face of socially relevant information are a key factor underlying this widespread phobia. So far only one neuroimaging study has explicitly focused on the fear of negative evaluation in social anxiety where the brain responses of social phobics were compared to healthy participants during the processing of self-referential relative to other-referential criticism, praise or neutral information. Only self-referential criticism led to stronger activations in emotion-relevant regions of the brain, such as the amygdala and medial prefrontal cortices (mPFC), in the social phobics. The objective of the current study was to determine whether these findings could be extended to subclinical social anxiety. In doing so, the specificity of this self-referential bias was also examined by including both social and non-social (physical illness-related) threat information as well as a highly health anxious control group in the experimental paradigm. The fMRI findings indicated that the processing of emotional stimuli was accompanied by activations in the amygdala and the ventral mPFC, while self-referential processing was associated with activity in regions such as the mPFC, posterior cingulate and temporal poles. Despite the validation of the paradigm, the results revealed that the previously reported behavioral and brain biases associated with social phobia could not be unequivocally extended to subclinical social anxiety. The divergence between the findings is explored in detail with reference to paradigm differences and conceptual issues.

  19. The Social Costs of Ubiquitous Information: Consuming Information on Mobile Phones Is Associated with Lower Trust.

    Science.gov (United States)

    Kushlev, Kostadin; Proulx, Jason D E

    2016-01-01

    In an age already saturated with information, the ongoing revolution in mobile computing has expanded the realm of immediate information access far beyond our homes and offices. In addition to changing where people can access information, mobile computing has changed what information people access-from finding specific directions to a restaurant to exploring nearby businesses when on the go. Does this ability to instantly gratify our information needs anytime and anywhere have any bearing on how much we trust those around us-from neighbors to strangers? Using data from a large nationally representative survey (World Values Survey: Wave 6), we found that the more people relied on their mobile phones for information, the less they trusted strangers, neighbors and people from other religions and nationalities. In contrast, obtaining information through any other method-including TV, radio, newspapers, and even the Internet more broadly-predicted higher trust in those groups. Mobile information had no bearing on how much people trusted close others, such as their family. Although causality cannot be inferred, these findings provide an intriguing first glimpse into the possible unforeseen costs of convenient information access for the social lubricant of society-our sense of trust in one another.

  20. Self-relevant beauty evaluation: Evidence from an event-related potentials study.

    Science.gov (United States)

    Kong, Fanchang; Zhang, Yan; Tian, Yuan; Fan, Cuiying; Zhou, Zongkui

    2015-03-01

    This study examines the electrophysiological correlates of beauty evaluation when participants performed the self-reference task. About 13 (7 men, 6 women) undergraduates participated in the experiment using event-related potentials. Results showed that the response to self-relevant information was faster compared to other-relevant information and no significant differences for self-relevant relative to mother-relevant information were observed. Both physical and interior beauty words for self-relevant information showed an enhanced late positive component as compared to other-relevant information. Physical beauty for self-relevant information yielded a larger late positive component in contrast to mother-relevant information but not for interior beauty. This study indicates that beauty is specific to the person who judges it though an individual and one's mother may hold similar views of interior beauty.

  1. Individuals with fear of blushing explicitly and automatically associate blushing with social costs

    NARCIS (Netherlands)

    Glashouwer, K.A.; de Jong, P.J.; Dijk, C.; Buwalda, F.M.

    2011-01-01

    To explain fear of blushing, it has been proposed that individuals with fear of blushing overestimate the social costs of their blushing. Current information-processing models emphasize the relevance of differentiating between more automatic and more explicit cognitions, as both types of cognitions

  2. Individuals with Fear of Blushing Explicitly and Automatically Associate Blushing with Social Costs

    NARCIS (Netherlands)

    Glashouwer, Klaske A.; de Jong, Peter J.; Dijk, Corine; Buwalda, Femke M.

    2011-01-01

    To explain fear of blushing, it has been proposed that individuals with fear of blushing overestimate the social costs of their blushing. Current information-processing models emphasize the relevance of differentiating between more automatic and more explicit cognitions, as both types of cognitions

  3. An analysis of contingent factors for the detection of strategic relevance in business information technologies

    Directory of Open Access Journals (Sweden)

    Antonio Paños Álvarez

    2005-01-01

    Full Text Available Information Technologies are resources able to create competitive advantages for companies. In this analysis, the Resource-based perspective have taken special relevance, because it is argued that this advantages should be identified, reached and maintained. This work is positioned in the analysis of several contingent factors in the process of pointing the possible assesment of these advantages. It is aproaching a portfolio for helping to select what Information Technologies are valuable for what companies and in what activity areas and the study of in what way the sector, the technological innovation profile, the size and the financial capacity of the companies affects this process

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

    Directory of Open Access Journals (Sweden)

    Alcir Ribeiro Carneiro de Almeida

    1999-08-01

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

  5. A Trial of Nursing Cost Accounting using Nursing Practice Data on a Hospital Information System.

    Science.gov (United States)

    Miyahira, Akiko; Tada, Kazuko; Ishima, Masatoshi; Nagao, Hidenori; Miyamoto, Tadashi; Nakagawa, Yoshiaki; Takemura, Tadamasa

    2015-01-01

    Hospital administration is very important and many hospitals carry out activity-based costing under comprehensive medicine. However, nursing cost is unclear, because nursing practice is expanding both quantitatively and qualitatively and it is difficult to grasp all nursing practices, and nursing cost is calculated in many cases comprehensively. On the other hand, a nursing information system (NIS) is implemented in many hospitals in Japan and we are beginning to get nursing practical data. In this paper, we propose a nursing cost accounting model and we simulate a cost by nursing contribution using NIS data.

  6. Efficient sensor selection for active information fusion.

    Science.gov (United States)

    Zhang, Yongmian; Ji, Qiang

    2010-06-01

    In our previous paper, we formalized an active information fusion framework based on dynamic Bayesian networks to provide active information fusion. This paper focuses on a central issue of active information fusion, i.e., the efficient identification of a subset of sensors that are most decision relevant and cost effective. Determining the most informative and cost-effective sensors requires an evaluation of all the possible subsets of sensors, which is computationally intractable, particularly when information-theoretic criterion such as mutual information is used. To overcome this challenge, we propose a new quantitative measure for sensor synergy based on which a sensor synergy graph is constructed. Using the sensor synergy graph, we first introduce an alternative measure to multisensor mutual information for characterizing the sensor information gain. We then propose an approximated nonmyopic sensor selection method that can efficiently and near-optimally select a subset of sensors for active fusion. The simulation study demonstrates both the performance and the efficiency of the proposed sensor selection method.

  7. Implementation of a cost-accounting model in a biobank: practical implications.

    Science.gov (United States)

    Gonzalez-Sanchez, Maria Beatriz; Lopez-Valeiras, Ernesto; García-Montero, Andres C

    2014-01-01

    Given the state of global economy, cost measurement and control have become increasingly relevant over the past years. The scarcity of resources and the need to use these resources more efficiently is making cost information essential in management, even in non-profit public institutions. Biobanks are no exception. However, no empirical experiences on the implementation of cost accounting in biobanks have been published to date. The aim of this paper is to present a step-by-step implementation of a cost-accounting tool for the main production and distribution activities of a real/active biobank, including a comprehensive explanation on how to perform the calculations carried out in this model. Two mathematical models for the analysis of (1) production costs and (2) request costs (order management and sample distribution) have stemmed from the analysis of the results of this implementation, and different theoretical scenarios have been prepared. Global analysis and discussion provides valuable information for internal biobank management and even for strategic decisions at the research and development governmental policies level.

  8. User perspectives on relevance criteria

    DEFF Research Database (Denmark)

    Maglaughlin, Kelly L.; Sonnenwald, Diane H.

    2002-01-01

    , partially relevant, or not relevant to their information need; and explained their decisions in an interview. Analysis revealed 29 criteria, discussed positively and negatively, that were used by the participants when selecting passages that contributed or detracted from a document's relevance......This study investigates the use of criteria to assess relevant, partially relevant, and not-relevant documents. Study participants identified passages within 20 document representations that they used to make relevance judgments; judged each document representation as a whole to be relevant...... matter, thought catalyst), full text (e.g., audience, novelty, type, possible content, utility), journal/publisher (e.g., novelty, main focus, perceived quality), and personal (e.g., competition, time requirements). Results further indicate that multiple criteria are used when making relevant, partially...

  9. [Process-oriented cost calculation in interventional radiology. A case study].

    Science.gov (United States)

    Mahnken, A H; Bruners, P; Günther, R W; Rasche, C

    2012-01-01

    Currently used costing methods such as cost centre accounting do not sufficiently reflect the process-based resource utilization in medicine. The goal of this study was to establish a process-oriented cost assessment of percutaneous radiofrequency (RF) ablation of liver and lung metastases. In each of 15 patients a detailed task analysis of the primary process of hepatic and pulmonary RF ablation was performed. Based on these data a dedicated cost calculation model was developed for each primary process. The costs of each process were computed and compared with the revenue for in-patients according to the German diagnosis-related groups (DRG) system 2010. The RF ablation of liver metastases in patients without relevant comorbidities and a low patient complexity level results in a loss of EUR 588.44, whereas the treatment of patients with a higher complexity level yields an acceptable profit. The treatment of pulmonary metastases is profitable even in cases of additional expenses due to complications. Process-oriented costing provides relevant information that is needed for understanding the economic impact of treatment decisions. It is well suited as a starting point for economically driven process optimization and reengineering. Under the terms of the German DRG 2010 system percutaneous RF ablation of lung metastases is economically reasonable, while RF ablation of liver metastases in cases of low patient complexity levels does not cover the costs.

  10. Modern concepts of cost accounting: A review of the ABC method specific features

    Directory of Open Access Journals (Sweden)

    Trklja Radmila

    2014-01-01

    Full Text Available New business conditions, in which the presence of turbulent changes in the environment are extremely obvious, demand, much more than before, relevant and reliable information which represent an essential support for the management in all the stages of decision making processes. In the countries with developed market and competitive economies, new approaches, philosophies, concepts and techniques in the field of expense accounting appear. The development of high technology businesses and the appearance of business globalisation raise the question of the quality of accounting information obtained using traditional methods of cost accounting and it is necessary to change the concept of establishing product costs. According to this, management accounting should ensure an informational support for managing businesses which are based on customers' demands, internal processes, continuous business improvement etc. It is only possible with the application of modern concepts of cost accounting, which will ensure efficient of cost management and business management in modern business conditions.

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

    Science.gov (United States)

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

    2016-01-01

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

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

    Science.gov (United States)

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

    2015-05-17

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

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

    OpenAIRE

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

    2015-01-01

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

  14. Cost vs. Market Value: The Case for Reporting Endowment Investments at Market Value.

    Science.gov (United States)

    Bland, Harold

    1992-01-01

    The difference between cost and market value of endowment investments is significant for many colleges and universities. These investments should always be reported at market value to provide relevant, comparable, consistent, and understandable financial information. Nonmanagement users of institutional financial statements prefer market rather…

  15. Measuring financial toxicity as a clinically relevant patient-reported outcome: The validation of the COmprehensive Score for financial Toxicity (COST).

    Science.gov (United States)

    de Souza, Jonas A; Yap, Bonnie J; Wroblewski, Kristen; Blinder, Victoria; Araújo, Fabiana S; Hlubocky, Fay J; Nicholas, Lauren H; O'Connor, Jeremy M; Brockstein, Bruce; Ratain, Mark J; Daugherty, Christopher K; Cella, David

    2017-02-01

    Cancer and its treatment lead to increased financial distress for patients. To the authors' knowledge, to date, no standardized patient-reported outcome measure has been validated to assess this distress. Patients with AJCC Stage IV solid tumors receiving chemotherapy for at least 2 months were recruited. Financial toxicity was measured by the COmprehensive Score for financial Toxicity (COST) measure. The authors collected data regarding patient characteristics, clinical trial participation, health care use, willingness to discuss costs, psychological distress (Brief Profile of Mood States [POMS]), and health-related quality of life (HRQOL) as measured by the Functional Assessment of Cancer Therapy: General (FACT-G) and the European Organization for Research and Treatment of Cancer (EORTC) QOL questionnaires. Test-retest reliability, internal consistency, and validity of the COST measure were assessed using standard-scale construction techniques. Associations between the resulting factors and other variables were assessed using multivariable analyses. A total of 375 patients with advanced cancer were approached, 233 of whom (62.1%) agreed to participate. The COST measure demonstrated high internal consistency and test-retest reliability. Factor analyses revealed a coherent, single, latent variable (financial toxicity). COST values were found to be correlated with income (correlation coefficient [r] = 0.28; Pfinancial toxicity were race (P = .04), employment status (Pcosts was not found to be associated with the degree of financial distress (P = .49). The COST measure demonstrated reliability and validity in measuring financial toxicity. Its correlation with HRQOL indicates that financial toxicity is a clinically relevant patient-centered outcome. Cancer 2017;123:476-484. © 2016 American Cancer Society. © 2016 The Authors. Cancer published by Wiley Periodicals, Inc. on behalf of American Cancer Society.

  16. Does Guiding Toward Task-Relevant Information Help Improve Graph Processing and Graph Comprehension of Individuals with Low or High Numeracy? An Eye-Tracker Experiment.

    Science.gov (United States)

    Keller, Carmen; Junghans, Alex

    2017-11-01

    Individuals with low numeracy have difficulties with understanding complex graphs. Combining the information-processing approach to numeracy with graph comprehension and information-reduction theories, we examined whether high numerates' better comprehension might be explained by their closer attention to task-relevant graphical elements, from which they would expect numerical information to understand the graph. Furthermore, we investigated whether participants could be trained in improving their attention to task-relevant information and graph comprehension. In an eye-tracker experiment ( N = 110) involving a sample from the general population, we presented participants with 2 hypothetical scenarios (stomach cancer, leukemia) showing survival curves for 2 treatments. In the training condition, participants received written instructions on how to read the graph. In the control condition, participants received another text. We tracked participants' eye movements while they answered 9 knowledge questions. The sum constituted graph comprehension. We analyzed visual attention to task-relevant graphical elements by using relative fixation durations and relative fixation counts. The mediation analysis revealed a significant ( P attention to task-relevant information, which did not differ between the 2 conditions. Training had a significant main effect on visual attention ( P attention to task-relevant graphical elements than individuals with low numeracy. With appropriate instructions, both groups can be trained to improve their graph-processing efficiency. Future research should examine (e.g., motivational) mediators between visual attention and graph comprehension to develop appropriate instructions that also result in higher graph comprehension.

  17. Automated selection of relevant information for notification of incident cancer cases within a multisource cancer registry.

    Science.gov (United States)

    Jouhet, V; Defossez, G; Ingrand, P

    2013-01-01

    The aim of this study was to develop and evaluate a selection algorithm of relevant records for the notification of incident cases of cancer on the basis of the individual data available in a multi-source information system. This work was conducted on data for the year 2008 in the general cancer registry of Poitou-Charentes region (France). The selection algorithm hierarchizes information according to its level of relevance for tumoral topography and tumoral morphology independently. The selected data are combined to form composite records. These records are then grouped in respect with the notification rules of the International Agency for Research on Cancer for multiple primary cancers. The evaluation, based on recall, precision and F-measure confronted cases validated manually by the registry's physicians with tumours notified with and without records selection. The analysis involved 12,346 tumours validated among 11,971 individuals. The data used were hospital discharge data (104,474 records), pathology data (21,851 records), healthcare insurance data (7508 records) and cancer care centre's data (686 records). The selection algorithm permitted performances improvement for notification of tumour topography (F-measure 0.926 with vs. 0.857 without selection) and tumour morphology (F-measure 0.805 with vs. 0.750 without selection). These results show that selection of information according to its origin is efficient in reducing noise generated by imprecise coding. Further research is needed for solving the semantic problems relating to the integration of heterogeneous data and the use of non-structured information.

  18. THE IMPACT OF THE CONVERSION OF HISTORICAL COST TO CORRECTED CURRENT COST ON RETURN ON ASSETS AND EQUITY: ANALYSIS FROM DUPONT SYSTEM.

    Directory of Open Access Journals (Sweden)

    Roberto Silva da Penha

    2013-12-01

    Full Text Available Historical cost is the most used form of accounting valuation, but it does not reflect the effect of currency in time. The Theory of Corrected Current Cost, albeit with limitations, may show evidence of real and relevant accounting information of the entity. In this context, a question can be formulated: What is the impact of the conversion of historical cost to corrected current cost in return on assets and equity? In order to answer this question, the DuPont system was applied in a model company as a tool for analysis. The results showed that the return of assets at historical cost and corrected current cost were 12.11% and 3.14%, respectively, a decrease of 74.07%, and the result of the return on equity, the historical cost and corrected current cost were 20.59% and 4.96%, respectively, decreased 75.91%. Based on these variations it is observed that the impacts of the conversion of the corrected current cost were significant,confirming the importance of the adoption of this practice, whenever possible.

  19. Energy information systems (EIS): Technology costs, benefit, and best practice uses

    Energy Technology Data Exchange (ETDEWEB)

    Granderson, Jessica; Lin, Guanjing; Piette, Mary Ann

    2013-11-26

    Energy information systems are the web-based software, data acquisition hardware, and communication systems used to store, analyze, and display building energy data. They often include analysis methods such as baselining, benchmarking, load profiling, and energy anomaly detection. This report documents a large-scale assessment of energy information system (EIS) uses, costs, and energy benefits, based on a series of focused case study investigations that are synthesized into generalizable findings. The overall objective is to provide organizational decision makers with the information they need to make informed choices as to whether or not to invest in an EIS--a promising technology that can enable up to 20 percent site energy savings, quick payback, and persistent low-energy performance when implemented as part of best-practice energy management programs.

  20. IMPLICATIONS AND OPPORTUNITIES REGARDING THE ORGANIZATION OF QUALITY COST MANAGEMENT ACCOUNTING

    Directory of Open Access Journals (Sweden)

    ION IONESCU

    2014-02-01

    Full Text Available Taking into considerations the obvious importance of the concept of quality, the inevitable question arises "What is the cost of quality?", clearly reaching the notion of "cost". It would seem absolutely logical and natural, that when we are referring to the total quality cost, from the professional point of view, to have an accountant that should take care of recording and supply of all the necessary data in terms of the inventory of this cost. The practical reality, however, shows that the accounting side of an economic entity does not provide comprehensive information regarding a complete definition of the quality cost. From this perspective, the present paper aims to consider a relevant discussion on the necessity and importance of the existence of the management accounting regarding the cost of quality

  1. Fast Conceptual Cost Estimating of Aerospace Projects Using Historical Information

    Science.gov (United States)

    Butts, Glenn

    2007-01-01

    Accurate estimates can be created in less than a minute by applying powerful techniques and algorithms to create an Excel-based parametric cost model. In five easy steps you will learn how to normalize your company 's historical cost data to the new project parameters. This paper provides a complete, easy-to-understand, step by step how-to guide. Such a guide does not seem to currently exist. Over 2,000 hours of research, data collection, and trial and error, and thousands of lines of Excel Visual Basic Application (VBA) code were invested in developing these methods. While VBA is not required to use this information, it increases the power and aesthetics of the model. Implementing all of the steps described, while not required, will increase the accuracy of the results.

  2. The Social Costs of Ubiquitous Information: Consuming Information on Mobile Phones Is Associated with Lower Trust.

    Directory of Open Access Journals (Sweden)

    Kostadin Kushlev

    Full Text Available In an age already saturated with information, the ongoing revolution in mobile computing has expanded the realm of immediate information access far beyond our homes and offices. In addition to changing where people can access information, mobile computing has changed what information people access-from finding specific directions to a restaurant to exploring nearby businesses when on the go. Does this ability to instantly gratify our information needs anytime and anywhere have any bearing on how much we trust those around us-from neighbors to strangers? Using data from a large nationally representative survey (World Values Survey: Wave 6, we found that the more people relied on their mobile phones for information, the less they trusted strangers, neighbors and people from other religions and nationalities. In contrast, obtaining information through any other method-including TV, radio, newspapers, and even the Internet more broadly-predicted higher trust in those groups. Mobile information had no bearing on how much people trusted close others, such as their family. Although causality cannot be inferred, these findings provide an intriguing first glimpse into the possible unforeseen costs of convenient information access for the social lubricant of society-our sense of trust in one another.

  3. In Defense of Deterrence. The Relevance, Morality and Cost-Effectiveness of Nuclear Weapons

    International Nuclear Information System (INIS)

    Tertrais, Bruno

    2011-10-01

    Since 1945, nuclear deterrence has been the target of continuous criticism on strategic, legal and moral grounds. But in the past five years, the renewed debate on nuclear disarmament has been accompanied by an increase in such criticism. Efforts led by four US statesmen, or the more radical 'Global Zero' movement, as well as various diplomatic initiatives, have been accompanied by a flurry of new, serious academic studies questioning the legitimacy of nuclear weapons. More than ever, nuclear deterrence is attacked by many, both on the 'Left' and on the 'Right'. To the traditional arguments related to the credibility, the legality or the morality of nuclear deterrence are now added two other factors. First, nuclear weapons, it is argued, have limited value vis-a-vis proliferation and terrorism, and such risks bolster the case for nuclear disarmament. Second, alternatives such as high-precision conventional means and missile defense are said to now be much more effective than they were in the past. What follows is an attempt to respond to those arguments and offer a proper defense of nuclear deterrence. It is essentially devoted to the most traditional and widely used form of nuclear deterrence, that is, deterrence through the threat of nuclear retaliation ('deterrence by punishment'). It begins with revisiting and addressing the two classic criticisms of nuclear deterrence: its validity as a war-prevention mechanism (Part One, 'Nuclear Deterrence Works'), and its legality as well as morality (Part Two, 'Nuclear Deterrence Is Neither Immoral Nor Illegal'). It then goes on to address criticisms which, without being entirely new, have gained in importance in recent years: first, the cost-effectiveness of nuclear deterrence, in particular vis-a-vis so-called possible alternatives such conventional deterrence and missile defense (Part Three, 'Nuclear Deterrence is Cost-Effective'); second, the validity of nuclear deterrence in the context of twenty-first century

  4. The Criteria People Use in Relevance Decisions on Health Information: An Analysis of User Eye Movements When Browsing a Health Discussion Forum.

    Science.gov (United States)

    Pian, Wenjing; Khoo, Christopher Sg; Chang, Yun-Ke

    2016-06-20

    People are increasingly accessing health-related social media sites, such as health discussion forums, to post and read user-generated health information. It is important to know what criteria people use when deciding the relevance of information found on health social media websites, in different situations. The study attempted to identify the relevance criteria that people use when browsing a health discussion forum, in 3 types of use contexts: when seeking information for their own health issue, when seeking for other people's health issue, and when browsing without a particular health issue in mind. A total of 58 study participants were self-assigned to 1 of the 3 use contexts or information needs and were asked to browse a health discussion forum, HealthBoards.com. In the analysis, browsing a discussion forum was divided into 2 stages: scanning a set of post surrogates (mainly post titles) in the summary result screen and reading a detailed post content (including comments by other users). An eye tracker system was used to capture participants' eye movement behavior and the text they skim over and focus (ie, fixate) on during browsing. By analyzing the text that people's eyes fixated on, the types of health information used in the relevance judgment were determined. Post-experiment interviews elicited participants' comments on the relevance of the information and criteria used. It was found that participants seeking health information for their own health issue focused significantly more on the poster's symptoms, personal history of the disease, and description of the disease (P=.01, .001, and .02). Participants seeking for other people's health issue focused significantly more on cause of disease, disease terminology, and description of treatments and procedures (P=.01, .01, and .02). In contrast, participants browsing with no particular issue in mind focused significantly more on general health topics, hot topics, and rare health issues (P=.01, .01, and .01

  5. The Criteria People Use in Relevance Decisions on Health Information: An Analysis of User Eye Movements When Browsing a Health Discussion Forum

    Science.gov (United States)

    Khoo, Christopher SG; Chang, Yun-Ke

    2016-01-01

    Background People are increasingly accessing health-related social media sites, such as health discussion forums, to post and read user-generated health information. It is important to know what criteria people use when deciding the relevance of information found on health social media websites, in different situations. Objective The study attempted to identify the relevance criteria that people use when browsing a health discussion forum, in 3 types of use contexts: when seeking information for their own health issue, when seeking for other people’s health issue, and when browsing without a particular health issue in mind. Methods A total of 58 study participants were self-assigned to 1 of the 3 use contexts or information needs and were asked to browse a health discussion forum, HealthBoards.com. In the analysis, browsing a discussion forum was divided into 2 stages: scanning a set of post surrogates (mainly post titles) in the summary result screen and reading a detailed post content (including comments by other users). An eye tracker system was used to capture participants’ eye movement behavior and the text they skim over and focus (ie, fixate) on during browsing. By analyzing the text that people’s eyes fixated on, the types of health information used in the relevance judgment were determined. Post-experiment interviews elicited participants’ comments on the relevance of the information and criteria used. Results It was found that participants seeking health information for their own health issue focused significantly more on the poster’s symptoms, personal history of the disease, and description of the disease (P=.01, .001, and .02). Participants seeking for other people’s health issue focused significantly more on cause of disease, disease terminology, and description of treatments and procedures (P=.01, .01, and .02). In contrast, participants browsing with no particular issue in mind focused significantly more on general health topics, hot

  6. Waste management facilities cost information: System cost model product description. Revision 2

    International Nuclear Information System (INIS)

    Lundeen, A.S.; Hsu, K.M.; Shropshire, D.E.

    1996-02-01

    In May of 1994, Lockheed Idaho Technologies Company (LITCO) in Idaho Falls, Idaho and subcontractors developed the System Cost Model (SCM) application. The SCM estimates life-cycle costs of the entire US Department of Energy (DOE) complex for designing; constructing; operating; and decommissioning treatment, storage, and disposal (TSD) facilities for mixed low-level, low-level, transuranic, and mixed transuranic waste. The SCM uses parametric cost functions to estimate life-cycle costs for various treatment, storage, and disposal modules which reflect planned and existing facilities at DOE installations. In addition, SCM can model new facilities based on capacity needs over the program life cycle. The SCM also provides transportation costs for DOE wastes. Transportation costs are provided for truck and rail and include transport of contact-handled, remote-handled, and alpha (transuranic) wastes. The user can provide input data (default data is included in the SCM) including the volume and nature of waste to be managed, the time period over which the waste is to be managed, and the configuration of the waste management complex (i.e., where each installation's generated waste will be treated, stored, and disposed). Then the SCM uses parametric cost equations to estimate the costs of pre-operations (designing), construction costs, operation management, and decommissioning these waste management facilities

  7. The Relationship between Return on Profitability and Costs of Outsourcing Information Technology Technical Support

    Science.gov (United States)

    Odion, Segun

    2011-01-01

    The purpose of this quantitative correlational research study was to examine the relationship between costs of operation and total return on profitability of outsourcing information technology technical support in a two-year period of outsourcing operations. United States of America list of Fortune 1000 companies' chief information officers…

  8. Cost-effectiveness of providing patients with information on managing mild low-back symptoms in an occupational health setting

    Directory of Open Access Journals (Sweden)

    J. Rantonen

    2016-04-01

    Full Text Available Abstract Background Evidence shows that low back specific patient information is effective in sub-acute low back pain (LBP, but effectiveness and cost-effectiveness (CE of information in early phase symptoms is not clear. We assessed effectiveness and CE of patient information in mild LBP in the occupational health (OH setting in a quasi-experimental study. Methods A cohort of employees (N = 312, aged <57 with non-specific, mild LBP (Visual Analogue Scale between 10–34 mm was selected from the respondents of an employee survey (N = 2480; response rate 71 %. A random sample, representing the natural course of LBP (NC, N = 83; no intervention, was extracted as a control group. Remaining employees were invited (181 included, 47 declined, one excluded into a randomised controlled study with two 1:1 allocated parallel intervention arms (“Booklet”, N = 92; “Combined”, N = 89. All participants received the “Back Book” patient information booklet and the Combined also an individual verbal review of the booklet. Physical impairment (PHI, LBP, health care (HC utilisation, and all-cause sickness absence (SA were assessed at two years. CE of the interventions on SA days was analysed by using direct HC costs in one year, two years from baseline. Multiple imputation was used for missing values. Results Compared to NC, the Booklet reduced HC costs by 196€ and SA by 3.5 days per year. In 81 % of the bootstrapped cases the Booklet was both cost saving and effective on SA. Compared to NC, in the Combined arm, the figures were 107€, 0.4 days, and 54 %, respectively. PHI decreased in both interventions. Conclusions Booklet information alone was cost-effective in comparison to natural course of mild LBP. Combined information reduced HC costs. Both interventions reduced physical impairment. Mere booklet information is beneficial for employees who report mild LBP in the OH setting, and is also cost saving for the health care

  9. Reducing Operating Room Costs Through Real-Time Cost Information Feedback: A Pilot Study.

    Science.gov (United States)

    Tabib, Christian H; Bahler, Clinton D; Hardacker, Thomas J; Ball, Kevin M; Sundaram, Chandru P

    2015-08-01

    To create a protocol for providing real-time operating room (OR) cost feedback to surgeons. We hypothesize that this protocol will reduce costs in a responsible way without sacrificing quality of care. All OR costs were obtained and recorded for robot-assisted partial nephrectomy and laparoscopic donor nephrectomy. Before the beginning of this project, costs pertaining to the 20 most recent cases were analyzed. Items were identified from previous cases as modifiable for replacement or omission. Timely feedback of total OR costs and cost of each item used was provided to the surgeon after each case, and costs were analyzed. A cost analysis of the robot-assisted partial nephrectomy before the washout period indicates expenditures of $5243.04 per case. Ten recommended modifiable items were found to have an average per case cost of $1229.33 representing 23.4% of the total cost. A postwashout period cost analysis found the total OR cost decreased by $899.67 (17.2%) because of changes directly related to the modifiable items. Therefore, 73.2% of the possible identified savings was realized. The same stepwise approach was applied to laparoscopic donor nephrectomies. The average total cost per case before the washout period was $3530.05 with $457.54 attributed to modifiable items. After the washout period, modifiable items costs were reduced by $289.73 (8.0%). No complications occurred in the donor nephrectomy cases while one postoperative complication occurred in the partial nephrectomy group. Providing surgeons with feedback related to OR costs may lead to a change in surgeon behavior and decreased overall costs. Further studies are needed to show equivalence in patient outcomes.

  10. Types of Lexicographical Information Needs and their Relevance for Information Science

    OpenAIRE

    Bergenholtz, Henning; Agerbo, Heidi

    2017-01-01

    In some situations, you need information in order to solve a problem that has occurred. In information science, user needs are often described through very specific examples rather than through a classification of situation types in which information needs occur. Furthermore, information science often describes general human needs, typically with a reference to Maslow's classification of needs (1954), instead of actual information needs. Lexicography has also focused on information needs, but...

  11. Sunk cost investments and market information

    DEFF Research Database (Denmark)

    Sørensen, Hans Eibe; Stieglitz, Nils

    2008-01-01

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

  12. On the censored cost-effectiveness analysis using copula information

    Directory of Open Access Journals (Sweden)

    Charles Fontaine

    2017-02-01

    Full Text Available Abstract Background Information and theory beyond copula concepts are essential to understand the dependence relationship between several marginal covariates distributions. In a therapeutic trial data scheme, most of the time, censoring occurs. That could lead to a biased interpretation of the dependence relationship between marginal distributions. Furthermore, it could result in a biased inference of the joint probability distribution function. A particular case is the cost-effectiveness analysis (CEA, which has shown its utility in many medico-economic studies and where censoring often occurs. Methods This paper discusses a copula-based modeling of the joint density and an estimation method of the costs, and quality adjusted life years (QALY in a cost-effectiveness analysis in case of censoring. This method is not based on any linearity assumption on the inferred variables, but on a punctual estimation obtained from the marginal distributions together with their dependence link. Results Our results show that the proposed methodology keeps only the bias resulting statistical inference and don’t have anymore a bias based on a unverified linearity assumption. An acupuncture study for chronic headache in primary care was used to show the applicability of the method and the obtained ICER keeps in the confidence interval of the standard regression methodology. Conclusion For the cost-effectiveness literature, such a technique without any linearity assumption is a progress since it does not need the specification of a global linear regression model. Hence, the estimation of the a marginal distributions for each therapeutic arm, the concordance measures between these populations and the right copulas families is now sufficient to process to the whole CEA.

  13. On information and communication technology and production cost in construction industry: evidence from the Netherlands

    NARCIS (Netherlands)

    van der Vlist, A.J; Vrolijk, M.H.; Dewulf, Geert P.M.R.

    2014-01-01

    The interplay between information and communication technology (ICT) and the competitiveness of construction firms is considered. More specifically, the question is whether firms that invest in information and communication technology have a production cost advantage. The economics literature

  14. Aviation Technology Life Cycle Management: Importance for Aviation Companies, Aerospace Industry Organizations and Relevant Stakeholders

    Directory of Open Access Journals (Sweden)

    Stanislav Szabo

    2017-04-01

    Full Text Available The paper in the introductory part underlines some aspects concerning the importance of Aviation Technology Life Cycle Management and informs on basic international standards for the processes and stages of life cycle. The second part is focused on definition and main objectives of system life cycle management. The authors subsequently inform on system life cycle stages (in general and system life cycle processes according to ISO/IEC/IEEE 15288:2015 standard. Following the fact, that life cycle cost (LCC is inseparable part and has direct connection to the life cycle management, the paper contains brief information regarding to LCC (cost categories, cost breakdown structure, cost estimation a.o.. Recently was issued the first part of Aviation Technology Life Cycle Management monograph (in Slovak: ”Manažment životného cyklu leteckej techniky I”, written by I.Koblen and S.Szabo. Following this fact and direct relation to the topic of article it is a part of article briefly introduced the content of two parts of this monograph (the 2nd part of monograph it has been prepared for the print. The last part of article is focused on issue concerning main assumptions and conditions for successful application of aviation technology life cycle management in aviation companies, aerospace industry organizations as well as from the relevant stakeholders side.

  15. Collaborative Monitoring of Production and Costs of Timber Harvest Operations in the Brazilian Amazon

    Directory of Open Access Journals (Sweden)

    Benno Pokorny

    2005-06-01

    Full Text Available Timber companies and policy makers in the Brazilian Amazon urgently need financial information on forest management. Results from a few experiments, case studies, and surveys have been groundbreaking, but are insufficient. A strategic partnership between timber companies and research organizations is needed to generate additional information. This paper presents a tool for monitoring production and costs of forest operations to facilitate such collaboration. The tool provides useful information for companies and, at the same time, generates reliable data for research. Selected results are presented on production, capacity, and costs to demonstrate the usefulness of the information that can be generated. These results are based on the first 2 years of implementation by a company in the State of Pará, Brazil. This pilot project confirmed that the tool is simple and relevant. Its successful implementation requires significant investment, and will be applicable only to companies interested in changing from conventional logging to reduced-impact logging, especially those seeking Forest Stewardship Council certification. Successful implementation of the tool will also depend on it generating readily understood and highly relevant results for the companies, and receiving extensive support during the first 2 years.

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

    DEFF Research Database (Denmark)

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

    2008-01-01

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

  17. Impact of digital information and control system platform selection on nuclear power generating plant operating costs

    International Nuclear Information System (INIS)

    Bogard, T.; Radomski, S.; Sterdis, B.; Marta, H.; Bond, V.; Richardson, J.; Ramon, G.; Edvinsson, H.

    1998-01-01

    Information is presented on the benefits of a well-planned information and control systems (I and CS) replacement approach for aging nuclear power generating plants' I and CS. Replacement of an aging I and CS is accompanied by increases in plant profitability. Implementing a structured I and CS replacement with current technology allows improved plant electrical production in parallel with reduced I and CS operations and maintenance cost. Qualitative, quantitative, and enterprise management methods for cost benefit justification are shown to justify a comprehensive approach to I and CS replacement. In addition to the advantages of standard I and CS technologies, examples of new I and CS technologies are shown to add substantial cost benefit justification for I and CS replacements. Focus is upon I and CS replacements at nuclear power plants, however the information is applicable to other types of power generating facilities. (author)

  18. Waste Management Facilities Cost Information report for Greater-Than-Class C and DOE equivalent special case waste

    Energy Technology Data Exchange (ETDEWEB)

    Feizollahi, F.; Shropshire, D.

    1993-07-01

    This Waste Management Facility Cost Information (WMFCI) report for Greater-Than-Class C low-level waste (GTCC LLW) and DOE equivalent special case waste contains preconceptual designs and planning level life-cycle cost (PLCC) estimates for treatment, storage, and disposal facilities needed for management of GTCC LLW and DOE equivalent waste. The report contains information on 16 facilities (referred to as cost modules). These facilities are treatment facility front-end and back-end support functions (administration support, and receiving, preparation, and shipping cost modules); seven treatment concepts (incineration, metal melting, shredding/compaction, solidification, vitrification, metal sizing and decontamination, and wet/air oxidation cost modules); two storage concepts (enclosed vault and silo); disposal facility front-end functions (disposal receiving and inspection cost module); and four disposal concepts (shallow-land, engineered shallow-land, intermediate depth, and deep geological cost modules). Data in this report allow the user to develop PLCC estimates for various waste management options. A procedure to guide the U.S. Department of Energy (DOE) and its contractor personnel in the use of estimating data is also included in this report.

  19. Waste Management Facilities Cost Information report for Greater-Than-Class C and DOE equivalent special case waste

    International Nuclear Information System (INIS)

    Feizollahi, F.; Shropshire, D.

    1993-07-01

    This Waste Management Facility Cost Information (WMFCI) report for Greater-Than-Class C low-level waste (GTCC LLW) and DOE equivalent special case waste contains preconceptual designs and planning level life-cycle cost (PLCC) estimates for treatment, storage, and disposal facilities needed for management of GTCC LLW and DOE equivalent waste. The report contains information on 16 facilities (referred to as cost modules). These facilities are treatment facility front-end and back-end support functions (administration support, and receiving, preparation, and shipping cost modules); seven treatment concepts (incineration, metal melting, shredding/compaction, solidification, vitrification, metal sizing and decontamination, and wet/air oxidation cost modules); two storage concepts (enclosed vault and silo); disposal facility front-end functions (disposal receiving and inspection cost module); and four disposal concepts (shallow-land, engineered shallow-land, intermediate depth, and deep geological cost modules). Data in this report allow the user to develop PLCC estimates for various waste management options. A procedure to guide the U.S. Department of Energy (DOE) and its contractor personnel in the use of estimating data is also included in this report

  20. International cost relations in electric power generation

    International Nuclear Information System (INIS)

    Schmitt, D.; Duengen, H.; Wilhelm, M.

    1986-01-01

    In spite of the fact that analyses of the cost of electric power generation as the result of international comparative evaluations are indisputably relevant, problems pending in connection with the costs of representative power plant technologies are of the methodological bind. German authors have hitherto also been failing to clear up and consider all aspects connected with the problems of data acquisition and the adequate interpretation of results. The analysis presented by the paper abstracted therefore aims at the following: 1) Systematization of the different categories of cost relevant in connection with international comparative evaluation. Classification into different categories of decision making and development of standards meeting the requirements of international comparative evaluation. 2) Calculation of relevant average financial costs of Western German, America and French fossil-fuel and nuclear power plants by means of adequate calculation models, that is the assessment of costs with regard to countries and power plant technologies which are relevant to the Federal Republic of Germany. 3) Analysis of the resulting differences and determinantal interpretation. (orig./UA) [de

  1. Barrier-relevant crash modification factors and average costs of crashes on arterial roads in Indiana.

    Science.gov (United States)

    Zou, Yaotian; Tarko, Andrew P

    2018-02-01

    The objective of this study was to develop crash modification factors (CMFs) and estimate the average crash costs applicable to a wide range of road-barrier scenarios that involved three types of road barriers (concrete barriers, W-beam guardrails, and high-tension cable barriers) to produce a suitable basis for comparing barrier-oriented design alternatives and road improvements. The intention was to perform the most comprehensive and in-depth analysis allowed by the cross-sectional method and the crash data available in Indiana. To accomplish this objective and to use the available data efficiently, the effects of barrier were estimated on the frequency of barrier-relevant (BR) crashes, the types of harmful events and their occurrence during a BR crash, and the severity of BR crash outcomes. The harmful events component added depth to the analysis by connecting the crash onset with its outcome. Further improvement of the analysis was accomplished by considering the crash outcome severity of all the individuals involved in a crash and not just drivers, utilizing hospital data, and pairing the observations with and without road barriers along same or similar road segments to better control the unobserved heterogeneity. This study confirmed that the total number of BR crashes tended to be higher where medians had installed barriers, mainly due to collisions with barriers and, in some cases, with other vehicles after redirecting vehicles back to traffic. These undesirable effects of barriers were surpassed by the positive results of reducing cross-median crashes, rollover events, and collisions with roadside hazards. The average cost of a crash (unit cost) was reduced by 50% with cable barriers installed in medians wider than 50ft. A similar effect was concluded for concrete barriers and guardrails installed in medians narrower than 50ft. The studied roadside guardrails also reduced the unit cost by 20%-30%. Median cable barriers were found to be the most effective

  2. Cost benefit analysis cost effectiveness analysis

    International Nuclear Information System (INIS)

    Lombard, J.

    1986-09-01

    The comparison of various protection options in order to determine which is the best compromise between cost of protection and residual risk is the purpose of the ALARA procedure. The use of decision-aiding techniques is valuable as an aid to selection procedures. The purpose of this study is to introduce two rather simple and well known decision aiding techniques: the cost-effectiveness analysis and the cost-benefit analysis. These two techniques are relevant for the great part of ALARA decisions which need the use of a quantitative technique. The study is based on an hypothetical case of 10 protection options. Four methods are applied to the data

  3. Exploring the costs and benefits of social information use: an appraisal of current experimental evidence.

    Science.gov (United States)

    Rieucau, Guillaume; Giraldeau, Luc-Alain

    2011-04-12

    Research on social learning has focused traditionally on whether animals possess the cognitive ability to learn novel motor patterns from tutors. More recently, social learning has included the use of others as sources of inadvertent social information. This type of social learning seems more taxonomically widespread and its use can more readily be approached as an economic decision. Social sampling information, however, can be tricky to use and calls for a more lucid appraisal of its costs. In this four-part review, we address these costs. Firstly, we address the possibility that only a fraction of group members are actually providing social information at any one time. Secondly, we review experimental research which shows that animals are circumspect about social information use. Thirdly, we consider the cases where social information can lead to incorrect decisions and finally, we review studies investigating the effect of social information quality. We address the possibility that using social information or not is not a binary decision and present results of a study showing that nutmeg mannikins combine both sources of information, a condition that can lead to the establishment of informational cascades. We discuss the importance of empirically investigating the economics of social information use.

  4. Metabolic cost of neuronal information in an empirical stimulus-response model

    Czech Academy of Sciences Publication Activity Database

    Košťál, Lubomír; Lánský, Petr; McDonnell, M.D.

    2013-01-01

    Roč. 107, č. 3 (2013), s. 355-365 ISSN 0340-1200 R&D Projects: GA ČR(CZ) GBP304/12/G069; GA ČR(CZ) GAP103/11/0282; GA ČR(CZ) GPP103/12/P558 Institutional support: RVO:67985823 Keywords : information capacity * metabolic cost * stimulus-response curve Subject RIV: FH - Neurology Impact factor: 1.933, year: 2013

  5. What Does It Cost to Prevent On-Duty Firefighter Cardiac Events? A Content Valid Method for Calculating Costs

    Directory of Open Access Journals (Sweden)

    P. Daniel Patterson

    2013-01-01

    Full Text Available Cardiac arrest is a leading cause of mortality among firefighters. We sought to develop a valid method for determining the costs of a workplace prevention program for firefighters. In 2012, we developed a draft framework using human resource accounting and in-depth interviews with experts in the firefighting and insurance industries. The interviews produced a draft cost model with 6 components and 26 subcomponents. In 2013, we randomly sampled 100 fire chiefs out of >7,400 affiliated with the International Association of Fire Chiefs. We used the Content Validity Index (CVI to identify the content valid components of the draft cost model. This was accomplished by having fire chiefs rate the relevancy of cost components using a 4-point Likert scale (highly relevant to not relevant. We received complete survey data from 65 fire chiefs (65% response rate. We retained 5 components and 21 subcomponents based on CVI scores ≥0.70. The five main components include, (1 investment costs, (2 orientation and training costs, (3 medical and pharmaceutical costs, (4 education and continuing education costs, and (5 maintenance costs. Data from a diverse sample of fire chiefs has produced a content valid method for calculating the cost of a prevention program among firefighters.

  6. Historical plant cost and annual production expenses for selected electric plants, 1982

    International Nuclear Information System (INIS)

    1984-01-01

    This publication is a composite of the two prior publications, Hydroelectric Plant Construction Cost and Annual Production Expenses and Thermal-Electric Plant Construction Cost and Annual Production Expenses. Beginning in 1979, Thermal-Electric Plant Construction Cost and Annual Production Expenses contained information on both steam-electric and gas-turbine electric plant construction cost and annual production expenses. The summarized historical plant cost described under Historical Plant Cost in this report is the net cumulative-to-date actual outlays or expenditures for land, structures, and equipment to the utility. Historical plant cost is the initial investment in plant (cumulative to the date of initial commercial operation) plus the costs of all additions to the plant, less the value of retirements. Thus, historical plant cost includes expenditures made over several years, as modifications are made to the plant. Power Production Expenses is the reporting year's plant operation and maintenance expenses, including fuel expenses. These expenses do not include annual fixed charges on plant cost (capital costs) such as interest on debt, depreciation or amortization expenses, and taxes. Consequently, total production expenses and the derived unit costs are not the total cost of producing electric power at the various plants. This publication contains data on installed generating capacity, net generation, net capability, historical plant cost, production expenses, fuel consumption, physical and operating plant characteristics, and other relevant statistical information for selected plants

  7. Use and perceptions of information among family physicians: sources considered accessible, relevant, and reliable.

    Science.gov (United States)

    Kosteniuk, Julie G; Morgan, Debra G; D'Arcy, Carl K

    2013-01-01

    The research determined (1) the information sources that family physicians (FPs) most commonly use to update their general medical knowledge and to make specific clinical decisions, and (2) the information sources FPs found to be most physically accessible, intellectually accessible (easy to understand), reliable (trustworthy), and relevant to their needs. A cross-sectional postal survey of 792 FPs and locum tenens, in full-time or part-time medical practice, currently practicing or on leave of absence in the Canadian province of Saskatchewan was conducted during the period of January to April 2008. Of 666 eligible physicians, 331 completed and returned surveys, resulting in a response rate of 49.7% (331/666). Medical textbooks and colleagues in the main patient care setting were the top 2 sources for the purpose of making specific clinical decisions. Medical textbooks were most frequently considered by FPs to be reliable (trustworthy), and colleagues in the main patient care setting were most physically accessible (easy to access). When making specific clinical decisions, FPs were most likely to use information from sources that they considered to be reliable and generally physically accessible, suggesting that FPs can best be supported by facilitating easy and convenient access to high-quality information.

  8. Vulnerability in Determining the Cost of Information System Project to Avoid Loses

    Science.gov (United States)

    Haryono, Kholid; Ikhsani, Zulfa Amalia

    2018-03-01

    Context: This study discusses the priority of cost required in software development projects. Objectives: To show the costing models, the variables involved, and how practitioners assess and decide the priorities of each variable. To strengthen the information, each variable also confirmed the risk if ignored. Method: The method is done by two approaches. First, systematic literature reviews to find the models and variables used to decide the cost of software development. Second, confirm and take judgments about the level of importance and risk of each variable to the software developer. Result: Obtained about 54 variables that appear on the 10 models discussed. The variables are categorized into 15 groups based on the similarity of meaning. Each group becomes a variable. Confirmation results with practitioners on the level of importance and risk. It shown there are two variables that are considered very important and high risk if ignored. That is duration and effort. Conclusion: The relationship of variable rates between the results of literature studies and confirmation of practitioners contributes to the use of software business actors in considering project cost variables.

  9. 75 FR 20843 - Notice of Workshop To Discuss Policy-Relevant Science to Inform EPA's Integrated Plan for the...

    Science.gov (United States)

    2010-04-21

    ... Policy-Relevant Science to Inform EPA's Integrated Plan for the Review of the Lead National Ambient Air.... Environmental Protection Agency (EPA) is announcing that a workshop entitled, ``Workshop to Discuss Policy... workshop will be open to attendance by interested public observers on a first-come, first-served basis up...

  10. Comparing the Influence of Title and URL in Information Retrieval Relevance in Search Engines Results between Human Science and Agriculture Science

    Directory of Open Access Journals (Sweden)

    Parisa Allami

    2012-12-01

    Full Text Available When the World Wide Web provides suitable methods for producing and publishing information to scientists, the Web has become a mediator to publishing information. This environment has been formed billions of web pages that each of them has a special title, special content, special address and special purpose. Search engines provide a variety of facilities limit search results to raise the possibility of relevance in the retrieval results. One of these facilities is the limitation of the keywords and search terms to the title or URL. It can increase the possibility of results relevance significantly. Search engines claim what are limited to title and URL is most relevant. This research tried to compare the results relevant between results limited in title and URL in agricultural and Humanities areas from their users sights also it notice to Comparison of the presence of keywords in the title and URL between two areas and the relationship between search query numbers and matching keywords in title and their URLs. For this purpose, the number of 30 students in each area whom were in MA process and in doing their thesis was chosen. There was a significant relevant of the results that they limited their information needs to title and URL. There was significantly relevance in URL results in agricultural area, but there was not any significant difference between title and URL results in the humanities. For comparing the number of keywords in title and URL in two areas, 30 keywords in each area were chosen. There was not any significantly difference between the number of keywords in the title and URL of websites in two areas. To show relationship between number of search keyword and the matching of title and URL 45 keywords in each area were chosen. They were divided to three parts (one keyword, two keywords and three keywords. It was determined that if search keyword was less, the amount of matching between title and URL was more and if the matching

  11. A Cost-Effectiveness Tool for Informing Policies on Zika Virus Control.

    Directory of Open Access Journals (Sweden)

    Jorge A Alfaro-Murillo

    2016-05-01

    updated estimates on cost-effectiveness of interventions and inform policy decisions in country-specific settings.

  12. Searching for Clinically Relevant Biomarkers in Geriatric Oncology.

    Science.gov (United States)

    Katsila, Theodora; Patrinos, George P; Kardamakis, Dimitrios

    2018-01-01

    Ageing, which is associated with a progressive decline and functional deterioration in multiple organ systems, is highly heterogeneous, both inter- and intraindividually. For this, tailored-made theranostics and optimum patient stratification become fundamental, when decision-making in elderly patients is considered. In particular, when cancer incidence and cancer-related mortality and morbidity are taken into account, elderly patient care is a public health concern. In this review, we focus on oncogeriatrics and highlight current opportunities and challenges with an emphasis on the unmet need of clinically relevant biomarkers in elderly cancer patients. We performed a literature search on PubMed and Scopus databases for articles published in English between 2000 and 2017 coupled to text mining and analysis. Considering the top insights, we derived from our literature analysis that information knowledge needs to turn into knowledge growth in oncogeriatrics towards clinically relevant biomarkers, cost-effective practices, updated educational schemes for health professionals (in particular, geriatricians and oncologists), and awareness of ethical issues. We conclude with an interdisciplinary call to omics, geriatricians, oncologists, informatics, and policy-makers communities that Big Data should be translated into decision-making in the clinic.

  13. A general model for the estimation of societal costs of lost production and informal care in Italy

    Directory of Open Access Journals (Sweden)

    Lorenzo Pradelli

    2017-02-01

    reported HRQoL data with demographically matched Italian norms. Our results will be useful for cost-effectiveness and budget impact analyses conducted from the perspective of the Italian society and we encourage the inclusion of these costs in economic evaluations to allow decision makers to be fully informed about the costs and consequences of their decisions on healthcare interventions.

  14. [Test Reviews in Child Psychology: Test Users Wish to Obtain Practical Information Relevant to their Respective Field of Work].

    Science.gov (United States)

    Renner, Gerolf; Irblich, Dieter

    2016-11-01

    Test Reviews in Child Psychology: Test Users Wish to Obtain Practical Information Relevant to their Respective Field of Work This study investigated to what extent diagnosticians use reviews of psychometric tests for children and adolescents, how they evaluate their quality, and what they expect concerning content. Test users (n = 323) from different areas of work (notably social pediatrics, early intervention, special education, speech and language therapy) rated test reviews as one of the most important sources of information. Readers of test reviews value practically oriented descriptions and evaluations of tests that are relevant to their respective field of work. They expect independent reviews that critically discuss opportunities and limits of the tests under scrutiny. The results show that authors of test reviews should not only have a background in test theory but should also be familiar with the practical application of tests in various settings.

  15. The business of radiology: cost accounting.

    Science.gov (United States)

    Camponovo, Ernest J

    2004-08-01

    Radiology practices confront questions of resource allocation every day. Unfortunately, practices frequently fail to adequately analyze revenues and expenses, which are at the heart of success or failure in any business endeavor. Cost allocation problems permeate nearly all aspects of cost analysis and accumulation and exist throughout all types of private-sector and public-sector organizations. "Managerial" or "cost" accounting is the discipline concerned with measuring and assigning the costs of delivering services or producing products. In contrast to financial accounting, management accounting produces relevant information for internal decision making and in general is designed to answer a firm's specific operational questions. Because costs play such a critical role in deriving and planning for revenues and profits, managerial accounting is in large part devoted to measuring and accumulating costs with the aims of control and continuous cost reduction. Because radiologists' salaries are at record highs, when accounting for a practice's clinical activities, such as the provision of mammography services, some allocation of radiologist costs themselves must be made, or the practice will not be able to achieve its goal of efficient allocation of resources. Whatever cost-accounting method is used should be specific enough to allow the differentiation of costs to as detailed a level as necessary for the strategic decision at hand. It is imperative that a practice use some rational method to gather and analyze costs and that management then use these data in decision making. Successful practices will be those most aware of their costs and the minimum acceptable reimbursements necessary for their success.

  16. Nursing Information System (NIS): A Tool for Qualitative Nursing ...

    African Journals Online (AJOL)

    Increasing health care cost, nurse shortages, high patient acuity and the need for more accuracy in care create the need for an effective Nursing Information System. This paper therefore highlights the relevance of NIS in enhancing professional growth and efficiency in nursing practice. It also opens up the anticipated ...

  17. Culturally-Relevant Online Cancer Education Modules Empower Alaska's Community Health Aides/Practitioners to Disseminate Cancer Information and Reduce Cancer Risk.

    Science.gov (United States)

    Cueva, Katie; Revels, Laura; Cueva, Melany; Lanier, Anne P; Dignan, Mark; Viswanath, K; Fung, Teresa T; Geller, Alan C

    2017-04-12

    To address a desire for timely, medically accurate cancer education in rural Alaska, ten culturally relevant online learning modules were developed with, and for, Alaska's Community Health Aides/Practitioners (CHA/Ps). The project was guided by the framework of Community-Based Participatory Action Research, honored Indigenous Ways of Knowing, and was informed by Empowerment Theory. A total of 428 end-of-module evaluation surveys were completed by 89 unique Alaska CHA/Ps between January and December 2016. CHA/Ps shared that as a result of completing the modules, they were empowered to share cancer information with their patients, families, friends, and communities, as well as engage in cancer risk reduction behaviors such as eating healthier, getting cancer screenings, exercising more, and quitting tobacco. CHA/Ps also reported the modules were informative and respectful of their diverse cultures. These results from end-of-module evaluation surveys suggest that the collaboratively developed, culturally relevant, online cancer education modules have empowered CHA/Ps to reduce cancer risk and disseminate cancer information. "brought me to tears couple of times, and I think it will help in destroying the silence that surrounds cancer".

  18. Measuring the Influence of Information Networks on Transaction Costs Using a Non-parametric Regression Technique

    DEFF Research Database (Denmark)

    Henningsen, Geraldine; Henningsen, Arne; Henning, Christian

    2011-01-01

    to nonpublic information. Our analysis shows that information networks have an impact on the level of TAC. Many resources that are sacrificed for TAC are inputs that also enter the technical production process. As most production data do not separate between these two usages of inputs, high transaction costs...

  19. Types of lexicographical information needs and their relevance for information science

    DEFF Research Database (Denmark)

    Bergenholtz, Henning; Pedersen, Heidi Agerbo

    2017-01-01

    often describes general human needs, typically with a reference to Maslow’s classification of needs (1954), instead of actual information needs. Lexicography has also focused on information needs, but has developed a more abstract classification of types of information needs, though (until more recent...

  20. Controls-based approach for evaluation of information security standards implementation costs

    OpenAIRE

    OLIFER, Dmitrij; GORANIN, Nikolaj; KACENIAUSKAS, Arnas; CENYS, Antanas

    2017-01-01

    According to the PricewaterhouseCoopers analysis, the average cost of a single information security and data protections breaches has increased twice during 2015 (Pricewaterhouse Coopers 2015). Amount of organizations who reported serious breach has also risen (from 9% in 2015 to 17% in 2016) (PricewaterhouseCoopers 2016). To achieve their goals criminals are using different techniques starting from Social engineering (phishing, whaling) and finishing with malware execution (such as ransomwar...

  1. Quantifying the costs and benefits of privacy-preserving health data publishing.

    Science.gov (United States)

    Khokhar, Rashid Hussain; Chen, Rui; Fung, Benjamin C M; Lui, Siu Man

    2014-08-01

    Cost-benefit analysis is a prerequisite for making good business decisions. In the business environment, companies intend to make profit from maximizing information utility of published data while having an obligation to protect individual privacy. In this paper, we quantify the trade-off between privacy and data utility in health data publishing in terms of monetary value. We propose an analytical cost model that can help health information custodians (HICs) make better decisions about sharing person-specific health data with other parties. We examine relevant cost factors associated with the value of anonymized data and the possible damage cost due to potential privacy breaches. Our model guides an HIC to find the optimal value of publishing health data and could be utilized for both perturbative and non-perturbative anonymization techniques. We show that our approach can identify the optimal value for different privacy models, including K-anonymity, LKC-privacy, and ∊-differential privacy, under various anonymization algorithms and privacy parameters through extensive experiments on real-life data. Copyright © 2014 Elsevier Inc. All rights reserved.

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

    Directory of Open Access Journals (Sweden)

    Irma Nadia Erena

    2016-09-01

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

  3. FORMALIZING PRODUCT COST DISTORTION: The Impact of Volume-Related Allocation Bases on Cost Information

    Directory of Open Access Journals (Sweden)

    Johnny Jermias

    2003-09-01

    Full Text Available The purpose o f this study is to formally analyze product cost distortions resulting from the process of allocating costs to products based on Activity-Based Costing (ABC and the conventional product costing systems. The model developed in this paper rigorously shows the impact of treating costs that are not volume related as if they are. The model demonstrates that the source of product cost distortion is the difference between the proportion of driver used by each product in ABC and the proportion of the base used by the same product in the conventional costing systems. The difference arises because the conventional costing systems ignore the existence of batch-related and product-related costs. The model predicts a positive association between volume and size diversity with product cost distortions. When interaction between volume and size diversity exists, the distortion is either mitigated or exacerbated. The magnitude of the distortion is jointly determined by the size of the differences and the size of the total indirect costs.

  4. IL FENOMENO VOLUNTEERED GEOGRAPHIC INFORMATION

    Directory of Open Access Journals (Sweden)

    Flavio Lupia

    2014-12-01

    Full Text Available The contribution addresses the phenomenon of Voluntereed Geographic Informationexplaining these new and burgeoning sources of information offers multidisciplinary scientists an unprecedented opportunity to conduct research on a variety of topics at multiple spatial and temporal scales. In particular the contribution refers to two COST Actions which have been recently activated on the subject which areparticularly relevant for the growing of the European scientific community.

  5. Cost-Effectiveness and Value of Information Analysis of Brief Interventions to Promote Physical Activity in Primary Care.

    Science.gov (United States)

    Gc, Vijay Singh; Suhrcke, Marc; Hardeman, Wendy; Sutton, Stephen; Wilson, Edward C F

    2018-01-01

    Brief interventions (BIs) delivered in primary care have shown potential to increase physical activity levels and may be cost-effective, at least in the short-term, when compared with usual care. Nevertheless, there is limited evidence on their longer term costs and health benefits. To estimate the cost-effectiveness of BIs to promote physical activity in primary care and to guide future research priorities using value of information analysis. A decision model was used to compare the cost-effectiveness of three classes of BIs that have been used, or could be used, to promote physical activity in primary care: 1) pedometer interventions, 2) advice/counseling on physical activity, and (3) action planning interventions. Published risk equations and data from the available literature or routine data sources were used to inform model parameters. Uncertainty was investigated with probabilistic sensitivity analysis, and value of information analysis was conducted to estimate the value of undertaking further research. In the base-case, pedometer interventions yielded the highest expected net benefit at a willingness to pay of £20,000 per quality-adjusted life-year. There was, however, a great deal of decision uncertainty: the expected value of perfect information surrounding the decision problem for the National Health Service Health Check population was estimated at £1.85 billion. Our analysis suggests that the use of pedometer BIs is the most cost-effective strategy to promote physical activity in primary care, and that there is potential value in further research into the cost-effectiveness of brief (i.e., <30 minutes) and very brief (i.e., <5 minutes) pedometer interventions in this setting. Copyright © 2018 International Society for Pharmacoeconomics and Outcomes Research (ISPOR). Published by Elsevier Inc. All rights reserved.

  6. Resources and Transaction Costs

    DEFF Research Database (Denmark)

    Foss, Kirsten; Foss, Nicolai Juul

    2004-01-01

    resources depends on the propertyrights that she holds to those resources and on the transaction costs of exchanging,defining and protecting the relevant property rights. While transaction costs aremajor sources of value dissipation, value may be created by reducing suchdissipation. Implications for the RBV...

  7. Cost of schizophrenia in England.

    Science.gov (United States)

    Mangalore, Roshni; Knapp, Martin

    2007-03-01

    Despite the wide-ranging financial and social burdens associated with schizophrenia, there have been few cost-of-illness studies of this illness in the UK. To provide up-to-date, prevalence based estimate of all costs associated with schizophrenia for England. A bottom-up approach was adopted. Separate cost estimates were made for people living in private households, institutions, prisons and for those who are homeless. The costs included related to: health and social care, informal care, private expenditures, lost productivity, premature mortality, criminal justice services and other public expenditures such as those by the social security system. Data came from many sources, including the UK-SCAP (Schizophrenia Care and Assessment Program) survey, Psychiatric Morbidity Surveys, Department of Health and government publications. The estimated total societal cost of schizophrenia was 6.7 billion pounds in 2004/05. The direct cost of treatment and care that falls on the public purse was about 2 billion pounds; the burden of indirect costs to the society was huge, amounting to nearly 4.7 billion pounds. Cost of informal care and private expenditures borne by families was 615 million pounds. The cost of lost productivity due to unemployment, absence from work and premature mortality of patients was 3.4 billion pounds. The cost of lost productivity of carers was 32 million pounds. Estimated cost to the criminal justice system was about 1 million pounds. It is estimated that about 570 million pounds will be paid out in benefit payments and the cost of administration associated with this is about 14 million pounds. It is difficult to compare estimates from previous cost-of-illness studies due to differences in the methods, scope of analyses and the range of costs covered. Costs estimated in this study are detailed, cover a comprehensive list of relevant items and allow for different levels of disaggregation. The main limitation of the study is that data came from a

  8. Navigating an ocean of information: how Community Care of North Carolina uses data to improve care and control costs.

    Science.gov (United States)

    Barrington, Randy

    2014-01-01

    Community Care of North Carolina's 14 networks use data analysis to provide relevant solutions that are responsive to unique regional environments. This article describes some of the ways that these networks use data to improve patient self-management, to meet providers' needs, to improve quality of care, and to control costs.

  9. Measuring Semantic and Structural Information for Data Oriented Workflow Retrieval with Cost Constraints

    Directory of Open Access Journals (Sweden)

    Yinglong Ma

    2014-01-01

    Full Text Available The reuse of data oriented workflows (DOWs can reduce the cost of workflow system development and control the risk of project failure and therefore is crucial for accelerating the automation of business processes. Reusing workflows can be achieved by measuring the similarity among candidate workflows and selecting the workflow satisfying requirements of users from them. However, due to DOWs being often developed based on an open, distributed, and heterogeneous environment, different users often can impose diverse cost constraints on data oriented workflows. This makes the reuse of DOWs challenging. There is no clear solution for retrieving DOWs with cost constraints. In this paper, we present a novel graph based model of DOWs with cost constraints, called constrained data oriented workflow (CDW, which can express cost constraints that users are often concerned about. An approach is proposed for retrieving CDWs, which seamlessly combines semantic and structural information of CDWs. A distance measure based on matrix theory is adopted to seamlessly combine semantic and structural similarities of CDWs for selecting and reusing them. Finally, the related experiments are made to show the effectiveness and efficiency of our approach.

  10. Equipment cost optimization

    International Nuclear Information System (INIS)

    Ribeiro, E.M.; Farias, M.A.; Dreyer, S.R.B.

    1995-01-01

    Considering the importance of the cost of material and equipment in the overall cost profile of an oil company, which in the case of Petrobras, represents approximately 23% of the total operational cost or 10% of the sales, an organization for the optimization of such costs has been established within Petrobras. Programs are developed aiming at: optimization of life-cycle cost of material and equipment; optimization of industrial processes costs through material development. This paper describes the methodology used in the management of the development programs and presents some examples of concluded and ongoing programs, which are conducted in permanent cooperation with suppliers, technical laboratories and research institutions and have been showing relevant results

  11. Illegal Alien Schoolchildren: Issues in Estimating State-by-State Costs. Report to the Chairman, Committee on the Judiciary, House of Representatives. GAO-04-733

    Science.gov (United States)

    Kingsbury, Nancy R.

    2004-01-01

    To address the potential for estimating the costs of educating illegal alien schoolchildren, this report: identifies major government sources of relevant data; describes a Census Bureau plan for developing new information; and outlines cost-estimation approaches. Data were collected through: a survey of 20 states; outreach through associations of…

  12. Task-relevant perceptual features can define categories in visual memory too.

    Science.gov (United States)

    Antonelli, Karla B; Williams, Carrick C

    2017-11-01

    Although Konkle, Brady, Alvarez, and Oliva (2010, Journal of Experimental Psychology: General, 139(3), 558) claim that visual long-term memory (VLTM) is organized on underlying conceptual, not perceptual, information, visual memory results from visual search tasks are not well explained by this theory. We hypothesized that when viewing an object, any task-relevant visual information is critical to the organizational structure of VLTM. In two experiments, we examined the organization of VLTM by measuring the amount of retroactive interference created by objects possessing different combinations of task-relevant features. Based on task instructions, only the conceptual category was task relevant or both the conceptual category and a perceptual object feature were task relevant. Findings indicated that when made task relevant, perceptual object feature information, along with conceptual category information, could affect memory organization for objects in VLTM. However, when perceptual object feature information was task irrelevant, it did not contribute to memory organization; instead, memory defaulted to being organized around conceptual category information. These findings support the theory that a task-defined organizational structure is created in VLTM based on the relevance of particular object features and information.

  13. Trade Off Relevance Dan Reliability: Isu Ifrs

    OpenAIRE

    Mahmudah, Hadi

    2013-01-01

    Financial reports containing qualitative characteristic that are useful for usernya.For a long time believed to be the existence of trade off between characteristic of qualitative relevance and reliability. Trade off due to the fact that the use of the method of measurement historical cost and fair value. Trade off occur because of the interests of for the purpose of the preparation of reports on finance. Accountability for the purpose of the measurement of the cost of historical still reliab...

  14. Improving the delivery of care and reducing healthcare costs with the digitization of information.

    Science.gov (United States)

    Noffsinger, R; Chin, S

    2000-01-01

    In the coming years, the digitization of information and the Internet will be extremely powerful in reducing healthcare costs while assisting providers in the delivery of care. One example of healthcare inefficiency that can be managed through information digitization is the process of prescription writing. Due to the handwritten and verbal communication surrounding prescription writing, as well as the multiple tiers of authorizations, the prescription drug process causes extensive financial waste as well as medical errors, lost time, and even fatal accidents. Electronic prescription management systems are being designed to address these inefficiencies. By utilizing new electronic prescription systems, physicians not only prescribe more accurately, but also improve formulary compliance thereby reducing pharmacy utilization. These systems expand patient care by presenting proactive alternatives at the point of prescription while reducing costs and providing additional benefits for consumers and healthcare providers.

  15. Co-emergence of multi-scale cortical activities of irregular firing, oscillations and avalanches achieves cost-efficient information capacity.

    Directory of Open Access Journals (Sweden)

    Dong-Ping Yang

    2017-02-01

    Full Text Available The brain is highly energy consuming, therefore is under strong selective pressure to achieve cost-efficiency in both cortical connectivities and activities. However, cost-efficiency as a design principle for cortical activities has been rarely studied. Especially it is not clear how cost-efficiency is related to ubiquitously observed multi-scale properties: irregular firing, oscillations and neuronal avalanches. Here we demonstrate that these prominent properties can be simultaneously observed in a generic, biologically plausible neural circuit model that captures excitation-inhibition balance and realistic dynamics of synaptic conductance. Their co-emergence achieves minimal energy cost as well as maximal energy efficiency on information capacity, when neuronal firing are coordinated and shaped by moderate synchrony to reduce otherwise redundant spikes, and the dynamical clusterings are maintained in the form of neuronal avalanches. Such cost-efficient neural dynamics can be employed as a foundation for further efficient information processing under energy constraint.

  16. Coulomb disintegration as an information source for relevant processes in nuclear astrophysics

    International Nuclear Information System (INIS)

    Bertulani, C.A.

    1989-01-01

    The possibility of obtaining the photodisintegration cross section using the equivalent-photon number method first deduced and employed for the Coulomb disintegration processes has been suggested. This is very interesting because there exist radioactive capture processes, related to the photodisintegration through time reversal, that are relevant in astrophysics. In this paper, the recent results of the Karlsruhe and the Texas A and M groups on the Coulomb disintegration of 6 Li and 7 Li and the problems of the method are discussed. The ideas developed in a previous paper (Nucl. Phys. A458 (1986) 188) are confirmed qualitatively. To understand the process quantitatively it is necessary to use a quantum treatment that would imply the introduction of Coulomb excitation effects of higher orders. The Coulomb disintegration of exotic secondary beams is also studied. It is particularly interesting the question about what kind of nuclear structure information, as binding energies of momentum distributions, may be obtained. (Author) [es

  17. Investing in International Information Exchange Activities to Improve the Safety, Cost Effectiveness and Schedule of Cleanup - 13281

    International Nuclear Information System (INIS)

    Seed, Ian; James, Paula; Mathieson, John; Judd, Laurie; Elmetti-Ramirez, Rosa; Han, Ana

    2013-01-01

    With decreasing budgets and increasing pressure on completing cleanup missions as quickly, safely and cost-effectively as possible, there is significant benefit to be gained from collaboration and joint efforts between organizations facing similar issues. With this in mind, the US Department of Energy (DOE) and the UK Nuclear Decommissioning Authority (NDA) have formally agreed to share information on lessons learned on the development and application of new technologies and approaches to improve the safety, cost effectiveness and schedule of the cleanup legacy wastes. To facilitate information exchange a range of tools and methodologies were established. These included tacit knowledge exchange through facilitated meetings, conference calls and Site visits as well as explicit knowledge exchange through document sharing and newsletters. A DOE web-based portal has been established to capture these exchanges and add to them via discussion boards. The information exchange is operating at the Government-to-Government strategic level as well as at the Site Contractor level to address both technical and managerial topic areas. This effort has resulted in opening a dialogue and building working relationships. In some areas joint programs of work have been initiated thus saving resource and enabling the parties to leverage off one another activities. The potential benefits of high quality information exchange are significant, ranging from cost avoidance through identification of an approach to a problem that has been proven elsewhere to cost sharing and joint development of a new technology to address a common problem. The benefits in outcomes significantly outweigh the costs of the process. The applicability of the tools and methods along with the lessons learned regarding some key issues is of use to any organization that wants to improve value for money. In the waste management marketplace, there are a multitude of challenges being addressed by multiple organizations and

  18. Investing in International Information Exchange Activities to Improve the Safety, Cost Effectiveness and Schedule of Cleanup - 13281

    Energy Technology Data Exchange (ETDEWEB)

    Seed, Ian; James, Paula [Cogentus Consulting (United States); Mathieson, John [NDA United Kingdom (United Kingdom); Judd, Laurie [NuVision Engineering, Inc. (United States); Elmetti-Ramirez, Rosa; Han, Ana [US DOE (United States)

    2013-07-01

    With decreasing budgets and increasing pressure on completing cleanup missions as quickly, safely and cost-effectively as possible, there is significant benefit to be gained from collaboration and joint efforts between organizations facing similar issues. With this in mind, the US Department of Energy (DOE) and the UK Nuclear Decommissioning Authority (NDA) have formally agreed to share information on lessons learned on the development and application of new technologies and approaches to improve the safety, cost effectiveness and schedule of the cleanup legacy wastes. To facilitate information exchange a range of tools and methodologies were established. These included tacit knowledge exchange through facilitated meetings, conference calls and Site visits as well as explicit knowledge exchange through document sharing and newsletters. A DOE web-based portal has been established to capture these exchanges and add to them via discussion boards. The information exchange is operating at the Government-to-Government strategic level as well as at the Site Contractor level to address both technical and managerial topic areas. This effort has resulted in opening a dialogue and building working relationships. In some areas joint programs of work have been initiated thus saving resource and enabling the parties to leverage off one another activities. The potential benefits of high quality information exchange are significant, ranging from cost avoidance through identification of an approach to a problem that has been proven elsewhere to cost sharing and joint development of a new technology to address a common problem. The benefits in outcomes significantly outweigh the costs of the process. The applicability of the tools and methods along with the lessons learned regarding some key issues is of use to any organization that wants to improve value for money. In the waste management marketplace, there are a multitude of challenges being addressed by multiple organizations and

  19. Information relevant to ensuring that occupational radiation exposures at nuclear power stations will be as low as in reasonably achievable

    International Nuclear Information System (INIS)

    Anon.

    1979-01-01

    Regulations require that all reasonable efforts must be made to maintain exposure to radiation as far below the limits specified in 10 CFR Part 20 as is reasonably achievable. Information is provided relevant to attaining goals and objectives for planning, designing, constructing, operating and decommissioning a light-water-cooled nuclear power station to meet that criterion. Much of the information presented is also applicable to other than light-water-cooled nuclear power stations

  20. Social cost impact assessment of pipeline infrastructure projects

    Energy Technology Data Exchange (ETDEWEB)

    Matthews, John C., E-mail: matthewsj@battelle.org [Battelle, 7231 Palmetto Dr, Baton Rouge, LA 70808 (United States); Allouche, Erez N., E-mail: allouche@latech.edu [Louisiana Tech University (United States); Sterling, Raymond L., E-mail: sterling@latech.edu [Louisiana Tech University (United States)

    2015-01-15

    A key advantage of trenchless construction methods compared with traditional open-cut methods is their ability to install or rehabilitate underground utility systems with limited disruption to the surrounding built and natural environments. The equivalent monetary values of these disruptions are commonly called social costs. Social costs are often ignored by engineers or project managers during project planning and design phases, partially because they cannot be calculated using standard estimating methods. In recent years some approaches for estimating social costs were presented. Nevertheless, the cost data needed for validation of these estimating methods is lacking. Development of such social cost databases can be accomplished by compiling relevant information reported in various case histories. This paper identifies eight most important social cost categories, presents mathematical methods for calculating them, and summarizes the social cost impacts for two pipeline construction projects. The case histories are analyzed in order to identify trends for the various social cost categories. The effectiveness of the methods used to estimate these values is also discussed. These findings are valuable for pipeline infrastructure engineers making renewal technology selection decisions by providing a more accurate process for the assessment of social costs and impacts. - Highlights: • Identified the eight most important social cost factors for pipeline construction • Presented mathematical methods for calculating those social cost factors • Summarized social cost impacts for two pipeline construction projects • Analyzed those projects to identify trends for the social cost factors.

  1. Social cost impact assessment of pipeline infrastructure projects

    International Nuclear Information System (INIS)

    Matthews, John C.; Allouche, Erez N.; Sterling, Raymond L.

    2015-01-01

    A key advantage of trenchless construction methods compared with traditional open-cut methods is their ability to install or rehabilitate underground utility systems with limited disruption to the surrounding built and natural environments. The equivalent monetary values of these disruptions are commonly called social costs. Social costs are often ignored by engineers or project managers during project planning and design phases, partially because they cannot be calculated using standard estimating methods. In recent years some approaches for estimating social costs were presented. Nevertheless, the cost data needed for validation of these estimating methods is lacking. Development of such social cost databases can be accomplished by compiling relevant information reported in various case histories. This paper identifies eight most important social cost categories, presents mathematical methods for calculating them, and summarizes the social cost impacts for two pipeline construction projects. The case histories are analyzed in order to identify trends for the various social cost categories. The effectiveness of the methods used to estimate these values is also discussed. These findings are valuable for pipeline infrastructure engineers making renewal technology selection decisions by providing a more accurate process for the assessment of social costs and impacts. - Highlights: • Identified the eight most important social cost factors for pipeline construction • Presented mathematical methods for calculating those social cost factors • Summarized social cost impacts for two pipeline construction projects • Analyzed those projects to identify trends for the social cost factors

  2. Locating relevant patient information in electronic health record data using representations of clinical concepts and database structures.

    Science.gov (United States)

    Pan, Xuequn; Cimino, James J

    2014-01-01

    Clinicians and clinical researchers often seek information in electronic health records (EHRs) that are relevant to some concept of interest, such as a disease or finding. The heterogeneous nature of EHRs can complicate retrieval, risking incomplete results. We frame this problem as the presence of two gaps: 1) a gap between clinical concepts and their representations in EHR data and 2) a gap between data representations and their locations within EHR data structures. We bridge these gaps with a knowledge structure that comprises relationships among clinical concepts (including concepts of interest and concepts that may be instantiated in EHR data) and relationships between clinical concepts and the database structures. We make use of available knowledge resources to develop a reproducible, scalable process for creating a knowledge base that can support automated query expansion from a clinical concept to all relevant EHR data.

  3. DO FINANCIAL STATEMENTS PROVIDE ADEQUATE INFORMATION ABOUT THE CAPITALIZATION OF COSTS RELATED TO INTANGIBLE ASSETS?: AN EMPIRICAL RESEARCH ON ITALIAN LISTED COMPANIES

    Directory of Open Access Journals (Sweden)

    Stefania Vignini

    2015-11-01

    Full Text Available The aim of our research is to verify if Italian listed companies financial statements provide adequate information about the capitalization of costs related to intangible assets and if the information provided are reliable. Moreover, we investigated if they merely comply with law or provide additional information on cost capitalization and reveal if internal control systems (especially managerial accounting systems or other information systems are applied to support the measurement process and the cost control, thus guaranteeing the verifiability and representational faithfulness of the information disclosed. This paper is an empirical analysis and is concerned to investigate the financial statements of 250 Italian listed companies.

  4. Information from pharmaceutical companies and the quality, quantity, and cost of physicians' prescribing: a systematic review.

    Directory of Open Access Journals (Sweden)

    Geoffrey K Spurling

    2010-10-01

    Full Text Available BACKGROUND: Pharmaceutical companies spent $57.5 billion on pharmaceutical promotion in the United States in 2004. The industry claims that promotion provides scientific and educational information to physicians. While some evidence indicates that promotion may adversely influence prescribing, physicians hold a wide range of views about pharmaceutical promotion. The objective of this review is to examine the relationship between exposure to information from pharmaceutical companies and the quality, quantity, and cost of physicians' prescribing. METHODS AND FINDINGS: We searched for studies of physicians with prescribing rights who were exposed to information from pharmaceutical companies (promotional or otherwise. Exposures included pharmaceutical sales representative visits, journal advertisements, attendance at pharmaceutical sponsored meetings, mailed information, prescribing software, and participation in sponsored clinical trials. The outcomes measured were quality, quantity, and cost of physicians' prescribing. We searched Medline (1966 to February 2008, International Pharmaceutical Abstracts (1970 to February 2008, Embase (1997 to February 2008, Current Contents (2001 to 2008, and Central (The Cochrane Library Issue 3, 2007 using the search terms developed with an expert librarian. Additionally, we reviewed reference lists and contacted experts and pharmaceutical companies for information. Randomized and observational studies evaluating information from pharmaceutical companies and measures of physicians' prescribing were independently appraised for methodological quality by two authors. Studies were excluded where insufficient study information precluded appraisal. The full text of 255 articles was retrieved from electronic databases (7,185 studies and other sources (138 studies. Articles were then excluded because they did not fulfil inclusion criteria (179 or quality appraisal criteria (18, leaving 58 included studies with 87 distinct

  5. The Perceived Effect of Hidden Costs on the Operational Management of Information Technology Outsourcing: A Qualitative Study

    Science.gov (United States)

    Swift, Ian

    2011-01-01

    Information technology (IT) outsourcing is a business trend aimed at reducing costs and enabling companies to concentrate on their core competencies. This qualitative multiple case design research study explored the effects of hidden costs on the operational management of IT outsourcing. The study involved analyzing IT outsourcing agreements as…

  6. The Cost of Troubleshooting Cost Clusters with Inside Information

    DEFF Research Database (Denmark)

    Ottosen, Thorsten Jørgen; Jensen, Finn V.

    2010-01-01

    Decision theoretical troubleshooting is about minimizing the expected cost of solving a certain problem like repairing a complicated man-made device. In this paper we consider situations where you have to take apart some of the device to get access to certain clusters and actions. Specifically, w...

  7. COST MEASUREMENT AND COST MANAGEMENT IN TARGET COSTING

    Directory of Open Access Journals (Sweden)

    Moisello Anna Maria

    2012-07-01

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

  8. The source of investment cash flow sensitivity in manufacturing firms: Is it asymmetric information or agency costs?

    Directory of Open Access Journals (Sweden)

    Daniel Makina

    2016-09-01

    Full Text Available In the literature, positive investment cash flow sensitivity is attributed to either asymmetric information induced financing constraints or the agency costs of free cash flow. Using data from a sample of 68 manufacturing firms listed on the South African JSE, this paper contributes to the literature by investigating the source of investment cash flow sensitivity. We have found that asymmetric information explains the positive investment cash flow sensitivity better than agency costs. Furthermore, asymmetric information has been observed to be more pronounced in low-dividend-paying firms and small firms. Despite South Africa’s having a developed financial system by international standards, small firms are seen to be financially constrained. We attribute the absence of investment cash flow sensitivity due to agency costs to good corporate governance of South African listed firms. Thus the paper provides further evidence in support of the proposition in the literature that the source of investment cash flow sensitivity may depend on the institutional setting of a country, such as its corporate governance.

  9. Ethical Considerations Regarding Classroom Use of Personal Genomic Information

    Directory of Open Access Journals (Sweden)

    Lisa S. Parker

    2014-10-01

    Full Text Available Rapidly decreasing costs of genetic technologies—especially next-generation sequencing—and intensifying need for a clinical workforce trained in genomic medicine have increased interest in having students use personal genomic information to motivate and enhance genomics education. Numerous ethical issues attend classroom/pedagogical use of students’ personal genomic information, including their informed decision to participate, pressures to participate, privacy concerns, and psychosocial sequelae of learning genomic information. This paper addresses these issues, advocates explicit discussion of these issues to cultivate students’ ethical reasoning skills, suggests ways to mitigate potential harms, and recommends collection of ethically relevant data regarding pedagogical use of personal genomic information.

  10. Estimating the Cost and Payment for Sanitation in the Informal Settlements of Kisumu, Kenya: A Cross Sectional Study

    Directory of Open Access Journals (Sweden)

    Sheillah Simiyu

    2017-01-01

    Full Text Available Lack of sanitation facilities is a common occurrence in informal settlements that are common in most developing countries. One challenge with sanitation provision in these settlements is the cost and financing of sanitation. This study aimed at estimating the cost of sanitation, and investigating the social and economic dynamics within Kisumu’s informal settlements that hinder provision and uptake of sanitation facilities. Primary data was collected from residents of the settlements, and using logistic and hedonic regression analysis, we identify characteristics of residents with sanitation facilities, and estimate the cost of sanitation as revealed in rental prices. Our study finds that sanitation constitutes approximately 54% of the rent paid in the settlements; and dynamics such as landlords and tenants preferences, and sharing of sanitation facilities influence provision and payment for sanitation. This study contributes to general development by estimating the cost of sanitation, and further identifies barriers and opportunities for improvement including the interplay between landlords and tenants. Provision of sanitation in informal settlements is intertwined in social and economic dynamics, and development approaches should target both landlords and tenants, while also engaging various stakeholders to work together to identify affordable and appropriate sanitation technologies.

  11. An Evaluation of the Relative Efficiency for Various Relevant Labor Markets: An Empirical Approach for Establishing Teacher Salaries

    Science.gov (United States)

    Young, I. Phillip; Delli, Dane A.; Miller-Smith, Kimberly; Buster, Amy

    2004-01-01

    Costs associated with teacher salaries are relative in that these costs are referenced to a relevant labor market rather than based on the absolute value of the services provided by teachers. Because the selection of a relevant labor market can substantially influence the costs associated with teacher salaries, a field study was conducted to…

  12. Cost of Sawing Timber (COST) Module (Version 1.0) for Windows®

    Science.gov (United States)

    A. Jefferson, Jr. Palmer; Janice K. Wiedenbeck; Robert W. Mayer; Robert W. Mayer

    2005-01-01

    The Cost of Sawing Timber (COST) Module calculates the cost of operations per minute and per thousand board feet for a hardwood sawmill. It may be used independently or as a source of cost information for use in sawmill efficiency software such as the SOLVE program. Cost figures are calculated on the basis of information entered by the user. Sawmill managers use these...

  13. Cost reducing code implementation strategies

    International Nuclear Information System (INIS)

    Kurtz, Randall L.; Griswold, Michael E.; Jones, Gary C.; Daley, Thomas J.

    1995-01-01

    Sargent and Lundy's Code consulting experience reveals a wide variety of approaches toward implementing the requirements of various nuclear Codes Standards. This paper will describe various Code implementation strategies which assure that Code requirements are fully met in a practical and cost-effective manner. Applications to be discussed includes the following: new construction; repair, replacement and modifications; assessments and life extensions. Lessons learned and illustrative examples will be included. Preferred strategies and specific recommendations will also be addressed. Sargent and Lundy appreciates the opportunity provided by the Korea Atomic Industrial Forum and Korean Nuclear Society to share our ideas and enhance global cooperation through the exchange of information and views on relevant topics

  14. [Evidence-based medicine. 2. Research of clinically relevant biomedical information. Gruppo Italiano per la Medicina Basata sulle Evidenze--GIMBE].

    Science.gov (United States)

    Cartabellotta, A

    1998-05-01

    Evidence-based Medicine is a product of the electronic information age and there are several databases useful for practice it--MEDLINE, EMBASE, specialized compendiums of evidence (Cochrane Library, Best Evidence), practice guidelines--most of them free available through Internet, that offers a growing number of health resources. Because searching best evidence is a basic step to practice Evidence-based Medicine, this second review (the first one has been published in the issue of March 1998) has the aim to provide physicians tools and skills for retrieving relevant biomedical information. Therefore, we discuss about strategies for managing information overload, analyze characteristics, usefulness and limits of medical databases and explain how to use MEDLINE in day-to-day clinical practice.

  15. Lifetime costs of lung transplantation : Estimation of incremental costs

    NARCIS (Netherlands)

    VanEnckevort, PJ; Koopmanschap, MA; Tenvergert, EM; VanderBij, W; Rutten, FFH

    1997-01-01

    Despite an expanding number of centres which provide lung transplantation, information about the incremental costs of lung transplantation is scarce. From 1991 until 1995, in The Netherlands a technology assessment was performed which provided information about the incremental costs of lung

  16. Relevance as process: judgements in the context of scholarly research

    Directory of Open Access Journals (Sweden)

    Theresa D. Anderson

    2005-01-01

    Full Text Available Introduction. This paper discusses how exploring the research process in-depth and over time contributes to a fuller understanding of interactions with various representations of information. Method. A longitudinal ethnographic study explored decisions made by two informants involved in scholarly research. Relevance assessment and information seeking were observed as part of informants' own ongoing research projects. Fieldwork used methods of discovery that allowed informants to shape the exploration of the practices surrounding the evolving understandings of their topics. Analysis. Inductive analysis was carried out on the qualitative data collected over a two-year period of judgements observed on a document-by-document basis. The paper introduces broad categories that point to the variability and richness of the ways that informants used representations of information resources to make relevance judgements. Results. Relevance judgements appear to be drivers of the search and research processes informants moved through during the observations. Focusing on research goals rather than on retrieval tasks brings us to a fuller understanding of the relationship between ultimate research goals and the articulation of those goals in interactions with information systems. Conclusion. Relevance assessment is a process that unfolds in the doing of a search, the making of judgements and the using of texts and representations of information.

  17. Which Type of Risk Information to Use for Whom? Moderating Role of Outcome-Relevant Involvement in the Effects of Statistical and Exemplified Risk Information on Risk Perceptions.

    Science.gov (United States)

    So, Jiyeon; Jeong, Se-Hoon; Hwang, Yoori

    2017-04-01

    The extant empirical research examining the effectiveness of statistical and exemplar-based health information is largely inconsistent. Under the premise that the inconsistency may be due to an unacknowledged moderator (O'Keefe, 2002), this study examined a moderating role of outcome-relevant involvement (Johnson & Eagly, 1989) in the effects of statistical and exemplified risk information on risk perception. Consistent with predictions based on elaboration likelihood model (Petty & Cacioppo, 1984), findings from an experiment (N = 237) concerning alcohol consumption risks showed that statistical risk information predicted risk perceptions of individuals with high, rather than low, involvement, while exemplified risk information predicted risk perceptions of those with low, rather than high, involvement. Moreover, statistical risk information contributed to negative attitude toward drinking via increased risk perception only for highly involved individuals, while exemplified risk information influenced the attitude through the same mechanism only for individuals with low involvement. Theoretical and practical implications for health risk communication are discussed.

  18. PET-CT in oncological patients: analysis of informal care costs in cost-benefit assessment.

    Science.gov (United States)

    Orlacchio, Antonio; Ciarrapico, Anna Micaela; Schillaci, Orazio; Chegai, Fabrizio; Tosti, Daniela; D'Alba, Fabrizio; Guazzaroni, Manlio; Simonetti, Giovanni

    2014-04-01

    The authors analysed the impact of nonmedical costs (travel, loss of productivity) in an economic analysis of PET-CT (positron-emission tomography-computed tomography) performed with standard contrast-enhanced CT protocols (CECT). From October to November 2009, a total of 100 patients referred to our institute were administered a questionnaire to evaluate the nonmedical costs of PET-CT. In addition, the medical costs (equipment maintenance and depreciation, consumables and staff) related to PET-CT performed with CECT and PET-CT with low-dose nonenhanced CT and separate CECT were also estimated. The medical costs were 919.3 euro for PET-CT with separate CECT, and 801.3 euro for PET-CT with CECT. Therefore, savings of approximately 13% are possible. Moreover, savings in nonmedical costs can be achieved by reducing the number of hospital visits required by patients undergoing diagnostic imaging. Nonmedical costs heavily affect patients' finances as well as having an indirect impact on national health expenditure. Our results show that PET-CT performed with standard dose CECT in a single session provides benefits in terms of both medical and nonmedical costs.

  19. Explaining citizens’ perceptions of international climate-policy relevance

    International Nuclear Information System (INIS)

    Schleich, Joachim; Faure, Corinne

    2017-01-01

    This paper empirically analyses the antecedents of citizens’ perceptions of the relevance of international climate policy. Its use of representative surveys in the USA, China and Germany controls for different environmental attitudes and socio-economic factors between countries. The findings of the micro-econometric analysis suggest that the perceived relevance of international climate policy is positively affected by its perceived effectiveness, approval of the key topics discussed at international climate conferences, and environmental attitudes, but is not affected by perceived procedural justice. A higher level of perceived trust in international climate policy was positively related to perceived relevance in the USA and in China, but not in Germany. Citizens who felt that they were well informed and that their position was represented at climate summits were more likely to perceive international climate policy as relevant in China in particular. Generally, the results show only weak evidence of socio-demographic effects. - Highlights: • Perceptions of climate-policy relevance increase with perceptions of effectiveness. • In China and the USA, trust increases perceptions of climate-policy relevance. • Environmental attitudes are related to perceptions of climate-policy relevance. • In China, well-informed citizens perceive climate policy as more relevant. • Socio-demographics only weakly affect perceptions of climate-policy relevance.

  20. Scaling-up essential neuropsychiatric services in Ethiopia: a cost-effectiveness analysis.

    Science.gov (United States)

    Strand, Kirsten Bjerkreim; Chisholm, Dan; Fekadu, Abebaw; Johansson, Kjell Arne

    2016-05-01

    There is an immense need for scaling-up neuropsychiatric care in low-income countries. Contextualized cost-effectiveness analyses (CEAs) provide relevant information for local policies. The aim of this study is to perform a contextualized CEA of neuropsychiatric interventions in Ethiopia and to illustrate expected population health and budget impacts across neuropsychiatric disorders. A mathematical population model (PopMod) was used to estimate intervention costs and effectiveness. Existing variables from a previous WHO-CHOICE regional CEA model were substantially revised. Treatments for depression, schizophrenia, bipolar disorder and epilepsy were analysed. The best available local data on epidemiology, intervention efficacy, current and target coverage, resource prices and salaries were used. Data were obtained from expert opinion, local hospital information systems, the Ministry of Health and literature reviews. Treatment of epilepsy with a first generation antiepileptic drug is the most cost-effective treatment (US$ 321 per DALY adverted). Treatments for depression have mid-range values compared with other interventions (US$ 457-1026 per DALY adverted). Treatments for schizophrenia and bipolar disorders are least cost-effective (US$ 1168-3739 per DALY adverted). This analysis gives the Ethiopian government a comprehensive overview of the expected costs, effectiveness and cost-effectiveness of introducing basic neuropsychiatric interventions. © The Author 2015. Published by Oxford University Press in association with The London School of Hygiene and Tropical Medicine.

  1. Perceived Relevance of Educative Information on Public (Skin Health: Results of a Representative, Population-Based Telephone Survey

    Directory of Open Access Journals (Sweden)

    Daniela Haluza

    2015-11-01

    Full Text Available Individual skin health attitudes are influenced by various factors, including public education campaigns, mass media, family, and friends. Evidence-based, educative information materials assist communication and decision-making in doctor-patient interactions. The present study aims at assessing the prevailing use of skin health information material and sources and their impact on skin health knowledge, motives to tan, and sun protection. We conducted a questionnaire survey among a representative sample of Austrian residents. Print media and television were perceived as the two most relevant sources for skin health information, whereas the source physician was ranked third. Picking the information source physician increased participants’ skin health knowledge (p = 0.025 and sun-protective behavior (p < 0.001. The study results highlight the demand for targeted health messages to attain lifestyle changes towards photo-protective habits. Providing resources that encourage pro-active counseling in every-day doctor-patient communication could increase skin health knowledge and sun-protective behavior, and thus, curb the rise in skin cancer incidence rates.

  2. A Delphi study to establish national cost-effectiveness research priorities for positron emission tomography

    International Nuclear Information System (INIS)

    Robert, Glenn; Milne, Ruairidh

    1999-01-01

    Objective: This study aimed to determine the key cost-effectiveness research questions relating to positron emission tomography (PET) in the UK. Methods: A systematic literature review was conducted to establish the existing knowledge base relating to the cost-effectiveness of PET in the various conditions for which it has been proposed. A three-round postal Delphi study of relevant individuals was used to determine the key cost-effectiveness research questions relating to PET in the UK. The content and structure of the Delphi study was informed by the results of the literature review. Results: The most important cost-effectiveness research priorities for the National Health Service (NHS) relating to PET were in the clinical areas of lung cancer, breast cancer and the assessment of myocardial viability. Gamma camera PET using coincidence imaging was highlighted as a modality whose clinical role needed to be determined urgently. Conclusion: Underlying the cost-effectiveness research priorities which were established is the need for evidence that the use of the various PET modalities as a diagnostic technique will alter patient management as compared to existing diagnostic strategies. The findings of the project provide a contemporary overview of the potential role for PET in the NHS and will be relevant to other countries

  3. Cost-efficient or not cost-efficient is not the relevant question

    Energy Technology Data Exchange (ETDEWEB)

    Olerup, B. [Royal Inst. of Tech., Stockholm (Sweden). Dept. of Industrial Economics and Management

    2002-02-01

    Economic efficiency tends to be an important argument when different means of environmental control are assessed and suggested. Considering that the most cost-efficient means are not the ones most frequently chosen and used, some other qualities seem to play an equally important role. I use findings from organisational theory and negotiation theory to better understand what is concealed in the black-box of decision-making and implementation. My empirical material consists of case studies of four different means of environmental control used in Sweden during the 1990s to mitigate the threat of global warming. These are an environmental tax, a licensing trial, municipal energy planning, and technology procurement. Each represents a particular discipline (economic, legal, physical planning, or technological) in which a context (planning or market) and an approach (traditional relay race or process-oriented) are combined. Although each means has its particular niche, some qualities stand out as superior. Such means need to be divisible in space as well as in time. It is then easier to get started. Since it is just as easy to deviate from, rather than adhere to, the predetermined course after a while, some incentive must be given to the person in charge of implementation. In other words, the classic proverb of using sticks and carrots is still valid although it is not always taken to heart and practised.

  4. The Effect of Positive Mood on Flexible Processing of Affective Information.

    Science.gov (United States)

    Grol, Maud; De Raedt, Rudi

    2017-07-17

    Recent efforts have been made to understand the cognitive mechanisms underlying psychological resilience. Cognitive flexibility in the context of affective information has been related to individual differences in resilience. However, it is unclear whether flexible affective processing is sensitive to mood fluctuations. Furthermore, it remains to be investigated how effects on flexible affective processing interact with the affective valence of information that is presented. To fill this gap, we tested the effects of positive mood and individual differences in self-reported resilience on affective flexibility, using a task switching paradigm (N = 80). The main findings showed that positive mood was related to lower task switching costs, reflecting increased flexibility, in line with previous findings. In line with this effect of positive mood, we showed that greater resilience levels, specifically levels of acceptance of self and life, also facilitated task set switching in the context of affective information. However, the effects of resilience on affective flexibility seem more complex. Resilience tended to relate to more efficient task switching when negative information was preceded by positive information, possibly because the presentation of positive information, as well as positive mood, can facilitate task set switching. Positive mood also influenced costs associated with switching affective valence of the presented information. This latter effect was indicative of a reduced impact of no longer relevant negative information and more impact of no longer relevant positive information. Future research should confirm these effects of individual differences in resilience on affective flexibility, considering the affective valence of the presented information. (PsycINFO Database Record (c) 2017 APA, all rights reserved).

  5. Relevance of travel agencies in the digital age

    Directory of Open Access Journals (Sweden)

    Mari Jansen van Rensburg

    2014-01-01

    Full Text Available In the digital age travellers have more choices and are better informed. This conceptual paper considers the evolution of business models in the travel industry and evaluates the value propositions offered by traditional retail travel agencies. Conclusions suggest that services provided by travel agents are still relevant and valuable. It was also found that the digital age offers various opportunities to agencies to harness the benefits of information communication technologies. However, awareness of its functionality and resources is required to utilize this platform to achieve economies of scale and rationalise costs. Value propositions, offered by travel agencies, also need to be altered to meet the changing customers' buying habits of tourism products. It is recommended that ICT and the Internet should become part of an integrated, customer centric marketing plan which includes online and traditional marketing tools. Travel agencies also need to engage in clear customer segmentation based on established customer needs. Despite the many technological advances, many travellers still find the idea of traveling daunting and the Internet to be intimidating and are willing to pay a premium for human interaction.

  6. Readability, relevance and quality of the information in Spanish on the Web for patients with rheumatoid arthritis.

    Science.gov (United States)

    Castillo-Ortiz, Jose Dionisio; Valdivia-Nuno, Jose de Jesus; Ramirez-Gomez, Andrea; Garagarza-Mariscal, Heber; Gallegos-Rios, Carlos; Flores-Hernandez, Gabriel; Hernandez-Sanchez, Luis; Brambila-Barba, Victor; Castaneda-Sanchez, Jose Juan; Barajas-Ochoa, Zalathiel; Suarez-Rico, Angel; Sanchez-Gonzalez, Jorge Manuel; Ramos-Remus, Cesar

    Education is a major health determinant and one of the main independent outcome predictors in rheumatoid arthritis (RA). The use of the Internet by patients has grown exponentially in the last decade. To assess the characteristics, legibility and quality of the information available in Spanish in the Internet regarding to rheumatoid arthritis. The search was performed in Google using the phrase rheumatoid arthritis. Information from the first 30 pages was evaluated according to a pre-established format (relevance, scope, authorship, type of publication and financial objective). The quality and legibility of the pages were assessed using two validated tools, DISCERN and INFLESZ respectively. Data extraction was performed by senior medical students and evaluation was achieved by consensus. The Google search returned 323 hits but only 63% were considered relevant; 80% of them were information sites (71% discussed exclusively RA, 44% conventional treatment and 12% alternative therapies) and 12.5% had a primary financial interest. 60% of the sites were created by nonprofit organizations and 15% by medical associations. Web sites posted by medical institutions from the United States of America were better positioned in Spanish (Arthritis Foundation 4th position and American College of Rheumatology 10th position) than web sites posted by Spanish speaking countries. There is a risk of disinformation for patients with RA that use the Internet. We identified a window of opportunity for rheumatology medical institutions from Spanish-speaking countries to have a more prominent societal involvement in the education of their patients with RA. Copyright © 2016 Elsevier España, S.L.U. and Sociedad Española de Reumatología y Colegio Mexicano de Reumatología. All rights reserved.

  7. Information provision of costs controlling

    OpenAIRE

    Ostapenko Tetyana M.

    2013-01-01

    The article studies various views on the controlling notion, its informational function and goal. Based on the approaches to understanding controlling that exist among scientists, the article presents the author's understanding of it as a system that ensures co-ordination of information subsystems, transforms information into the one that is useful for making decisions, ensures information support of management; system, which focuses on optimal use of information as a resource. The article fo...

  8. A critical review of accounting and economic methods for estimating the costs of addiction treatment.

    Science.gov (United States)

    Cartwright, William S

    2008-04-01

    Researchers have been at the forefront of applying new costing methods to drug abuse treatment programs and innovations. The motivation for such work has been to improve costing accuracy. Recent work has seen applications initiated in establishing charts of account and cost accounting for service delivery. As a result, researchers now have available five methods to apply to the costing of drug abuse treatment programs. In all areas of costing, there is room for more research on costing concepts and measurement applications. Additional work would be useful in establishing studies with activity-based costing for both research and managerial purposes. Studies of economies of scope are particularly relevant because of the integration of social services and criminal justice in drug abuse treatment. In the long run, managerial initiatives to improve the administration and quality of drug abuse treatment will benefit directly from research with new information on costing techniques.

  9. Using small XML elements to support relevance

    NARCIS (Netherlands)

    G. Ramirez Camps (Georgina); T.H.W. Westerveld (Thijs); A.P. de Vries (Arjen)

    2006-01-01

    htmlabstractSmall XML elements are often estimated relevant by the retrieval model but they are not desirable retrieval units. This paper presents a generic model that exploits the information obtained from small elements. We identify relationships between small and relevant elements and use this

  10. A study on the relevance and influence of the existing regulation and risk informed/performance based regulation

    Energy Technology Data Exchange (ETDEWEB)

    Cheong, B. J.; Koh, Y. J.; Kim, H. S.; Koh, S. H.; Kang, D. H.; Kang, T. W. [Cheju National Univ., Jeju (Korea, Republic of)

    2004-02-15

    The goal of this study is to estimate the Relevance and Influence of the Existing Regulation and the RI-PBR to the institutionalization of the regulatory system. This study reviews the current regulatory system and the status of the RI-PBR implementation of the US NRC and Korea based upon SECY Papers, Risk Informed Regulation Implementation Plan (RIRIP) of the US NRC and other domestic studies. Also the recent trends of the individual technologies regarding the RI-PBR and RIA are summarized.

  11. Effective information channels for reducing costs of environmentally- friendly technologies: evidence from residential PV markets

    International Nuclear Information System (INIS)

    Rai, Varun; Robinson, Scott A

    2013-01-01

    Realizing the environmental benefits of solar photovoltaics (PV) will require reducing costs associated with perception, informational gaps and technological uncertainties. To identify opportunities to decrease costs associated with residential PV adoption, in this letter we use multivariate regression models to analyze a unique, household-level dataset of PV adopters in Texas (USA) to systematically quantify the effect of different information channels on aspiring PV adopters’ decision-making. We find that the length of the decision period depends on the business model, such as whether the system was bought or leased, and on special opportunities to learn, such as the influence of other PV owners in the neighborhood. This influence accrues passively through merely witnessing PV systems in the neighborhood, increasing confidence and motivation, as well as actively through peer-to-peer communications. Using these insights we propose a new framework to provide public information on PV that could drastically reduce barriers to PV adoption, thereby accelerating its market penetration and environmental benefits. This framework could also serve as a model for other distributed generation technologies. (letter)

  12. Effective information channels for reducing costs of environmentally- friendly technologies: evidence from residential PV markets

    Science.gov (United States)

    Rai, Varun; Robinson, Scott A.

    2013-03-01

    Realizing the environmental benefits of solar photovoltaics (PV) will require reducing costs associated with perception, informational gaps and technological uncertainties. To identify opportunities to decrease costs associated with residential PV adoption, in this letter we use multivariate regression models to analyze a unique, household-level dataset of PV adopters in Texas (USA) to systematically quantify the effect of different information channels on aspiring PV adopters’ decision-making. We find that the length of the decision period depends on the business model, such as whether the system was bought or leased, and on special opportunities to learn, such as the influence of other PV owners in the neighborhood. This influence accrues passively through merely witnessing PV systems in the neighborhood, increasing confidence and motivation, as well as actively through peer-to-peer communications. Using these insights we propose a new framework to provide public information on PV that could drastically reduce barriers to PV adoption, thereby accelerating its market penetration and environmental benefits. This framework could also serve as a model for other distributed generation technologies.

  13. The Global Economic Cost of Osteoarthritis: How the UK Compares

    Directory of Open Access Journals (Sweden)

    A. Chen

    2012-01-01

    Full Text Available Aims. To examine all relevant literature on the economic costs of osteoarthritis in the UK, and to compare such costs globally. Methods. A search of MEDLINE was performed. The search was expanded beyond peer-reviewed journals into publications by the department of health, national orthopaedic associations, national authorities and registries, and arthritis charities. Results. No UK studies were identified in the literature search. 3 European, 6 North American, and 2 Asian studies were reviewed. Significant variation in direct and indirect costs were seen in these studies. Costs for topical and oral NSAIDs were estimated to be £19.2 million and £25.65 million, respectively. Cost of hip and knee replacements was estimated to exceed £850 million, arthroscopic surgery for osteoarthritis was estimated to be £1.34 million. Indirect costs from OA caused a loss of economic production over £3.2 billion, £43 million was spent on community services and £215 million on social services for osteoarthritis. Conclusions. While estimates of economic costs can be made using information from non-published data, there remains a lack of original research looking at the direct or indirect costs of osteoarthritis in the UK. Differing methodology in calculating costs from overseas studies makes direct comparison with the UK difficult.

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

    Science.gov (United States)

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

    2017-09-01

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

  15. Developing predictive systems models to address complexity and relevance for ecological risk assessment.

    Science.gov (United States)

    Forbes, Valery E; Calow, Peter

    2013-07-01

    Ecological risk assessments (ERAs) are not used as well as they could be in risk management. Part of the problem is that they often lack ecological relevance; that is, they fail to grasp necessary ecological complexities. Adding realism and complexity can be difficult and costly. We argue that predictive systems models (PSMs) can provide a way of capturing complexity and ecological relevance cost-effectively. However, addressing complexity and ecological relevance is only part of the problem. Ecological risk assessments often fail to meet the needs of risk managers by not providing assessments that relate to protection goals and by expressing risk in ratios that cannot be weighed against the costs of interventions. Once more, PSMs can be designed to provide outputs in terms of value-relevant effects that are modulated against exposure and that can provide a better basis for decision making than arbitrary ratios or threshold values. Recent developments in the modeling and its potential for implementation by risk assessors and risk managers are beginning to demonstrate how PSMs can be practically applied in risk assessment and the advantages that doing so could have. Copyright © 2013 SETAC.

  16. Sexual harassment induces a temporary fitness cost but does not constrain the acquisition of environmental information in fruit flies.

    Science.gov (United States)

    Teseo, Serafino; Veerus, Liisa; Moreno, Céline; Mery, Frédéric

    2016-01-01

    Across animals, sexual harassment induces fitness costs for females and males. However, little is known about the cognitive costs involved, i.e. whether it constrains learning processes, which could ultimately affect an individual's fitness. Here we evaluate the acquisition of environmental information in groups of fruit flies challenged with various levels of male sexual harassment. We show that, although high sexual harassment induces a temporary fitness cost for females, all fly groups of both sexes exhibit similar levels of learning. This suggests that, in fruit flies, the fitness benefits of acquiring environmental information are not affected by the fitness costs of sexual harassment, and that selection may favour cognition even in unfavourable social contexts. Our study provides novel insights into the relationship between sexual conflicts and cognition and the evolution of female counterstrategies against male sexual harassment. © 2016 The Author(s).

  17. Value Relevance of Investment Properties: Evidence from the Brazilian Capital Market

    Directory of Open Access Journals (Sweden)

    Ketlyn Alves Gonçalves

    2017-04-01

    Full Text Available This study investigates the relevance to the capital market of the assets recognized as investment properties of companies listed on the BM&F BOVESPA, in the period from 2011 to 2014. The research conducted was based on the Ohlson model (1995 and panel analysis was carried out using linear regression with POLS and Fixed and Random Effects estimators. Two hypothesis were made: (i that Earning and Equity generate accounting information relevant to investors; and (2 that Earning, Equity and Investment Property generate accounting information relevant to investors, assuming that investment properties have incremental effect on the relevance of this information relative only to earning and to equity. Both hypotheses were rejected, so it is concluded that Investment Property assets are not of value relevance in the determination of share price and do not influence the decision making of users of accounting information. The study adds to the limited literature on the value relevance of Investment Property, permitting a better understanding of the impact of accounting disclosures used by companies on their market value.

  18. Developing decision-relevant data and information systems for California water through listening and collaboration

    Science.gov (United States)

    Bales, R. C.; Bernacchi, L.; Conklin, M. H.; Viers, J. H.; Fogg, G. E.; Fisher, A. T.; Kiparsky, M.

    2017-12-01

    California's historic drought of 2011-2015 provided excellent conditions for researchers to listen to water-management challenges from decision makers, particularly with regard to data and information needs for improved decision making. Through the UC Water Security and Sustainability Research Initiative (http://ucwater.org/) we began a multi-year dialog with water-resources decision makers and state agencies that provide data and technical support for water management. Near-term products of that collaboration will be both a vision for a 21st-century water data and information system, and near-term steps to meet immediate legislative deadlines in a way that is consistent with the longer-term vision. While many university-based water researchers engage with state and local agencies on both science and policy challenges, UC Water's focus was on: i) integrated system management, from headwaters through groundwater and agriculture, and on ii) improved decision making through better water information systems. This focus aligned with the recognition by water leaders that fundamental changes in the way the state manages water were overdue. UC Water is focused on three "I"s: improved water information, empowering Institutions to use and to create new information, and enabling decision makers to make smart investments in both green and grey Infrastructure. Effective communication with water decision makers has led to engagement on high-priority programs where large knowledge gaps remain, including more-widespread groundwater recharge of storm flows, restoration of mountain forests in important source-water areas, governance structures for groundwater sustainability, and filling information gaps by bringing new technology to bear on measurement and data programs. Continuing engagement of UC Water researchers in public dialog around water resources, through opinion pieces, feature articles, blogs, white papers, social media, video clips and a feature documentary film have

  19. Possibilities of implementing modern philosophy of cost accounting: The case study of costs in tourism

    Directory of Open Access Journals (Sweden)

    Milenković Zoran

    2015-01-01

    Full Text Available Efficient cost management is one of the key tasks in modern management, primarily because of causal connection of costs, profitability and competitive advantage on the market. As a market-based concept, Target Costing represents modern accounting philosophy of cost accounting and profit planning. In modern business, efficient cost planning and management is provided by accounting information system as an integrated accounting and information solution which supplies enterprises with accounting data processing necessary for making business decisions related to the efficient management in accordance with the declared mission and goals of an enterprise. Basic information support in the process of planning and cost management is carried out by the cost accounting module which is a very important part of the accounting information system in every enterprise. The cost monitoring is provided according to the type, place and bearer within the cost accounting module as a segment of an integral accounting information system.

  20. Does directly administered antiretroviral therapy represent good value for money in sub-Saharan Africa? A cost-utility and value of information analysis.

    Science.gov (United States)

    Uthman, Rashidah T; Sutton, Andrew J; Jackson, Louise J; Uthman, Olalekan A

    2018-01-01

    Successful antiretroviral therapy (ART) relies on the optimal level of ART adherence to achieve reliable viral suppression, avert HIV drug resistance, and prevent avoidable deaths. It has been shown that there are various groups of people living with HIV at high-risk of non-adherence to ART in sub-Saharan Africa. The objective of this study was to examine the cost effectiveness and value-of-information of directly administered antiretroviral therapy (DAART) versus self-administered ART among people living with HIV, at high risk of non-adherence to ART in sub-Saharan Africa. A Markov model was developed that describes the transition between HIV stages based on the CD4 count, along with direct costs, quality of life and the mortality rate associated with DAART in comparison with self-administered ART. Data used in the model were derived from the published literature. A health system perspective was employed using a life-time time horizon. Probabilistic sensitivity analysis was performed to determine the impact of parameter uncertainty. Value of information analysis was also conducted. The expected cost of self-administered ART and DAART were $5,200 and $15,500 and the expected QALYs gained were 8.52 and 9.75 respectively, giving an incremental cost effectiveness ratio of $8,400 per QALY gained. The analysis demonstrated that the annual cost DAART needs to be priced below $200 per patient to be cost-effective. The probability that DAART was cost-effective was 1% for a willingness to pay threshold of $5,096 for sub-Saharan Africa. The value of information associated with the cost of DAART and its effectiveness was substantial. From the perspective of the health care payer in sub-Saharan Africa, DAART cannot be regarded as cost-effective based on current information. The value of information analysis showed that further research will be worthwhile and potentially cost-effective in resolving the uncertainty about whether or not to adopt DAART.

  1. Does directly administered antiretroviral therapy represent good value for money in sub-Saharan Africa? A cost-utility and value of information analysis

    Science.gov (United States)

    Uthman, Rashidah T.; Sutton, Andrew J.; Jackson, Louise J.

    2018-01-01

    Background Successful antiretroviral therapy (ART) relies on the optimal level of ART adherence to achieve reliable viral suppression, avert HIV drug resistance, and prevent avoidable deaths. It has been shown that there are various groups of people living with HIV at high-risk of non-adherence to ART in sub-Saharan Africa. The objective of this study was to examine the cost effectiveness and value-of-information of directly administered antiretroviral therapy (DAART) versus self-administered ART among people living with HIV, at high risk of non-adherence to ART in sub-Saharan Africa. Methods and findings A Markov model was developed that describes the transition between HIV stages based on the CD4 count, along with direct costs, quality of life and the mortality rate associated with DAART in comparison with self-administered ART. Data used in the model were derived from the published literature. A health system perspective was employed using a life-time time horizon. Probabilistic sensitivity analysis was performed to determine the impact of parameter uncertainty. Value of information analysis was also conducted. The expected cost of self-administered ART and DAART were $5,200 and $15,500 and the expected QALYs gained were 8.52 and 9.75 respectively, giving an incremental cost effectiveness ratio of $8,400 per QALY gained. The analysis demonstrated that the annual cost DAART needs to be priced below $200 per patient to be cost-effective. The probability that DAART was cost-effective was 1% for a willingness to pay threshold of $5,096 for sub-Saharan Africa. The value of information associated with the cost of DAART and its effectiveness was substantial. Conclusions From the perspective of the health care payer in sub-Saharan Africa, DAART cannot be regarded as cost-effective based on current information. The value of information analysis showed that further research will be worthwhile and potentially cost-effective in resolving the uncertainty about whether or not

  2. Does directly administered antiretroviral therapy represent good value for money in sub-Saharan Africa? A cost-utility and value of information analysis.

    Directory of Open Access Journals (Sweden)

    Rashidah T Uthman

    Full Text Available Successful antiretroviral therapy (ART relies on the optimal level of ART adherence to achieve reliable viral suppression, avert HIV drug resistance, and prevent avoidable deaths. It has been shown that there are various groups of people living with HIV at high-risk of non-adherence to ART in sub-Saharan Africa. The objective of this study was to examine the cost effectiveness and value-of-information of directly administered antiretroviral therapy (DAART versus self-administered ART among people living with HIV, at high risk of non-adherence to ART in sub-Saharan Africa.A Markov model was developed that describes the transition between HIV stages based on the CD4 count, along with direct costs, quality of life and the mortality rate associated with DAART in comparison with self-administered ART. Data used in the model were derived from the published literature. A health system perspective was employed using a life-time time horizon. Probabilistic sensitivity analysis was performed to determine the impact of parameter uncertainty. Value of information analysis was also conducted. The expected cost of self-administered ART and DAART were $5,200 and $15,500 and the expected QALYs gained were 8.52 and 9.75 respectively, giving an incremental cost effectiveness ratio of $8,400 per QALY gained. The analysis demonstrated that the annual cost DAART needs to be priced below $200 per patient to be cost-effective. The probability that DAART was cost-effective was 1% for a willingness to pay threshold of $5,096 for sub-Saharan Africa. The value of information associated with the cost of DAART and its effectiveness was substantial.From the perspective of the health care payer in sub-Saharan Africa, DAART cannot be regarded as cost-effective based on current information. The value of information analysis showed that further research will be worthwhile and potentially cost-effective in resolving the uncertainty about whether or not to adopt DAART.

  3. Using cost-effectiveness analysis for formulary decision making: from theory into practice.

    Science.gov (United States)

    Detsky, A S

    1994-10-01

    The growth of expenditures on healthcare and pharmaceutical products is a concern to third-party payers because of the absence of market discipline (price signals that consumers face). Cost-effectiveness analysis is a method that allows third-party payers to systematically make judgements about the 'value for money' of these products. It moves beyond simple unit price comparisons of alternate interventions/products to consider the full stream of relevant cost and benefits. As formulary committees begin to adopt the systematic use of cost-effectiveness analyses to inform the debate, the exercise will move from an academic to a more practical application. This transition will require several important changes including defining the purpose of cost-effectiveness analysis, measurement of outcomes and data, format of reports, and contractual arrangements between the pharmaceutical industry and analysts. As more 'real world' experience is gained in the practical application of cost-effectiveness analysis, the quality of data will improve as will its value as an aid to decision making.

  4. Cost Behavior: Mapping and Systemic Analysis of International Publications

    Directory of Open Access Journals (Sweden)

    Fernando Richartz

    2014-12-01

    Full Text Available This article has as objective mapping of scientific researches into costs behavior to identify its current scenario. The research on database provided a selection of relevant bibliographic portfolio, which had as a result 29 articles according to the research criteria defined in the study. From those, the articles from Anderson, Banker e Janakiraman (2003 were highlighted. Furthermore, Banker is considered to be the main author about costs behavior, its importance is noticed not only in the portfolio itself, but also, in its references. The most important periodic, either for its impact, or related to its number of articles publicized, is The Accounting Review. Finally, from the relationship between the most important articles about bibliometric analysis, featuring systemic analysis, the conclusion is that an important article about cost behavior has a quantitative approach (with the use of robust regression, recognize the existence of Sticky Costs (no matter which approach is in use, makes use of a variety of explanations (internal & external and add some variable or information for scientific evolution of the subject.

  5. Using the Time-Driven Activity-Based Costing Model in the Eye Clinic at The Hospital for Sick Children: A Case Study and Lessons Learned.

    Science.gov (United States)

    Gulati, Sanchita; During, David; Mainland, Jeff; Wong, Agnes M F

    2018-01-01

    One of the key challenges to healthcare organizations is the development of relevant and accurate cost information. In this paper, we used time-driven activity-based costing (TDABC) method to calculate the costs of treating individual patients with specific medical conditions over their full cycle of care. We discussed how TDABC provides a critical, systematic and data-driven approach to estimate costs accurately and dynamically, as well as its potential to enable structural and rational cost reduction to bring about a sustainable healthcare system. © 2018 Longwoods Publishing.

  6. COST TYPE INFORMATION - EFFICIENCY RESULT OF INFORMATION PROVIDED BY MANAGEMENT ACCOUNTING

    Directory of Open Access Journals (Sweden)

    Nicolae MICULESCU

    2013-06-01

    Full Text Available Any economic activity is mainly aimed at obtaining the highest possible efficiency. However, the level of profitability of an organization is influenced by a number of factors and being aware of these factors is particularly important for the efficient targeting of the organizational activities. As the prerequisites to achieve a high return are primarily the low production cost, our focus should be directed towards multilateral knowledge of the cost.

  7. Advancing the Relevance Criteria for Video Search and Visual Summarization

    NARCIS (Netherlands)

    Rudinac, S.

    2013-01-01

    To facilitate finding of relevant information in ever-growing multimedia collections, a number of multimedia information retrieval solutions have been proposed over the past years. The essential element of any such solution is the relevance criterion deployed to select or rank the items from a

  8. Carbon information disclosure of enterprises and their value creation through market liquidity and cost of equity capital

    Directory of Open Access Journals (Sweden)

    Li Li

    2015-01-01

    Full Text Available Purpose: Drawing on asymmetric information and stakeholder theories, this paper investigates two mechanisms, namely market liquidity and cost of equity capital, by which the carbon information disclosure of enterprises can benefit their value creation. Design/methodology/approach: In this research, web crawler technology is employed to study the link between carbon information disclosure and enterprises value creation?and the carbon information data are provided by all companies listed in Chinese A-share market Findings: The results show that carbon information disclosure have significant positive influence on enterprise value creation, which is embodied in the relationship between carbon information disclosure quantity, depth and enterprise value creation, and market liquidity and cost of equity capital play partially mediating role in it, while the influence of carbon information disclosure quality and concentration on enterprise value creation are not significant in statistics. Research limitations/implications: This paper explains the influence path and mechanism between carbon information disclosure and enterprise value creation deeply, answers the question of whether carbon information disclosure affects enterprise value creation or not in China. Practical implications: This paper finds that carbon information disclosure contributes positively to enterprise value creation suggests that managers can reap more financial benefits by disclosing more carbon information and investing carbon emissions management. So, managers in the enterprises should strengthen the management of carbon information disclosure behavior. Originality/value: The paper gives a different perspective on the influence of carbon information disclosure on enterprise value creation, and suggests a new direction to understand carbon information disclosure behavior.

  9. Relevant Scatterers Characterization in SAR Images

    Science.gov (United States)

    Chaabouni, Houda; Datcu, Mihai

    2006-11-01

    Recognizing scenes in a single look meter resolution Synthetic Aperture Radar (SAR) images, requires the capability to identify relevant signal signatures in condition of variable image acquisition geometry, arbitrary objects poses and configurations. Among the methods to detect relevant scatterers in SAR images, we can mention the internal coherence. The SAR spectrum splitted in azimuth generates a series of images which preserve high coherence only for particular object scattering. The detection of relevant scatterers can be done by correlation study or Independent Component Analysis (ICA) methods. The present article deals with the state of the art for SAR internal correlation analysis and proposes further extensions using elements of inference based on information theory applied to complex valued signals. The set of azimuth looks images is analyzed using mutual information measures and an equivalent channel capacity is derived. The localization of the "target" requires analysis in a small image window, thus resulting in imprecise estimation of the second order statistics of the signal. For a better precision, a Hausdorff measure is introduced. The method is applied to detect and characterize relevant objects in urban areas.

  10. Identification of energy information needs and existing information sources for Pennsylvania

    Energy Technology Data Exchange (ETDEWEB)

    Wisch, A.; Kunzier, J.; Limaye, D.; Orlando, J.

    1976-01-01

    Through use of a comprehensive interviewing schedule designed to elicit information needs from state policymakers, this study has shown a statewide need for a workable energy information network. As a counterpoint to this needs survey, it was also demonstrated that many of the components of such an information base already are available at the state and Federal levels. In order to assure that Pennsylvania's decision makers have access to this required information in a current and useful format at a minimal cost, this study has suggested a three-pronged action program: (1) In order to construct a workable energy information network for use by the Commonwealth, a liaison should be established with the Governor's Energy Council and the various national and regional energy information sources as cited in this report. (2) An information directory on State, Federal and private sources should be maintained and distributed on a continuing basis. An assessment of each source should be included with information on ease of access and relevance of the source to Pennsylvania. (3) After an information need is unable to be met through use of (1) the state energy information network and/or (2) the state energy information directory, effort should be initiated to satisfy that specific requirement.

  11. Using cost-effectiveness analyses to inform policy: the case of antiretroviral therapy in Thailand

    Directory of Open Access Journals (Sweden)

    Walt Gill

    2006-12-01

    Full Text Available Abstract Background: Much emphasis is put on providing evidence to assist policymakers in priority setting and investment decisions. Assessing the cost-effectiveness of interventions is one technique used by policymakers in their decisions around the allocation of scarce resources. However, even where such evidence is available, other considerations may also be taken into account, and even over-ride technical evidence. Antiretroviral therapy (ART is the most effective intervention to reduce HIV-related morbidity and prolong mortality. However, treatment provision in the developing world has been hindered by the high costs of services and drugs, casting doubts on its cost-effectiveness. This paper looks at Thailand's publicly-funded antiretroviral initiative which was first introduced in 1992, and explores the extent to which cost-effectiveness evidence influenced policy. Methods: This article reviews the development of the national ART programme in Thailand between 1992 and 2004. It examines the roles of cost-effectiveness information in treatment policy decisions. Qualitative approaches including document analysis and interview of key informants were employed. Results: Two significant policy shifts have been observed in government-organised ART provision. In 1996, service-based therapy for a few was replaced by a research network to support clinical assessments of antiretroviral medication in public hospitals. This decision was taken after a domestic study illustrated the unaffordable fiscal burden and inefficient use of resources in provision of ART. The numbers of treatment recipients was maintained at 2,000 per year throughout the 1990s. It was not until 2001 that a new government pledged to extend the numbers receiving the service, as part of its commitment to universal coverage. Several elements played a role in this decision: new groups of dominant actors, drug price reductions, a pro-active civil society movement, lessons from experience

  12. 48 CFR 31.205-34 - Recruitment costs.

    Science.gov (United States)

    2010-10-01

    ... 48 Federal Acquisition Regulations System 1 2010-10-01 2010-10-01 false Recruitment costs. 31.205....205-34 Recruitment costs. (a) Subject to paragraph (b) of this subsection, the following costs are... positions; or (2) Includes material that is not relevant for recruitment purposes, such as extensive...

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

    Directory of Open Access Journals (Sweden)

    Silke B. Wolfenstetter

    2012-01-01

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

  14. Cost effectiveness and value of information analyses of islet cell transplantation in the management of 'unstable' type 1 diabetes mellitus.

    Science.gov (United States)

    Wallner, Klemens; Shapiro, A M James; Senior, Peter A; McCabe, Christopher

    2016-04-09

    Islet cell transplantation is a method to stabilize type 1 diabetes patients with hypoglycemia unawareness and unstable blood glucose levels by reducing insulin dependency and protecting against severe hypoglycemia through restoring endogenous insulin secretion. This study analyses the current cost-effectiveness of this technology and estimates the value of further research to reduce uncertainty around cost-effectiveness. We performed a cost-utility analysis using a Markov cohort model with a mean patient age of 49 to simulate costs and health outcomes over a life-time horizon. Our analysis used intensive insulin therapy (IIT) as comparator and took the provincial healthcare provider perspective. Cost and effectiveness data for up to four transplantations per patient came from the University of Alberta hospital. Costs are expressed in 2012 Canadian dollars and effectiveness in quality-adjusted life-years (QALYs) and life years. To characterize the uncertainty around expected outcomes, we carried out a probabilistic sensitivity analysis within the Bayesian decision-analytic framework. We performed a value-of-information analysis to identify priority areas for future research under various scenarios. We applied a structural sensitivity analysis to assess the dependence of outcomes on model characteristics. Compared to IIT, islet cell transplantation using non-generic (generic) immunosuppression had additional costs of $150,006 ($112,023) per additional QALY, an average gain of 3.3 life years, and a probability of being cost-effective of 0.5 % (28.3 %) at a willingness-to-pay threshold of $100,000 per QALY. At this threshold the non-generic technology has an expected value of perfect information (EVPI) of $260,744 for Alberta. This increases substantially in cost-reduction scenarios. The research areas with the highest partial EVPI are costs, followed by natural history, and effectiveness and safety. Current transplantation technology provides substantial

  15. Costs and Burden Associated with Loss of Labor Productivity in Informal Caregivers of People with Dementia: Results from Spain.

    Science.gov (United States)

    Farré, Marta; Kostov, Belchin; Haro, Josep Maria; Cabrera, Esther; Risco, Ester; Alvira, MCarmen; Miguel, Susana; Zabalegui, Adelaida

    2017-11-13

    We analyzed indirect costs related to loss of labor productivity (LLP) in informal caregivers (ICs) of people with dementia (PwD) and the associated caregiver burden and patients' clinical variables. Multicenter cohort study of PwD and their ICs (n = 287) focused on two groups: (1) home care and (2) institutional long-term care. The costs of LLP were assessed using the Resource Utilization Dementia instrument and a human capital approach. The cost for LLP was 378&OV0556;/month or 4.536&OV0556;/year. Greater disease severity increased the likelihood of reducing working hours and missing a working day. There was a significant association between partial absenteeism and burden in employed informal caregiver in both the home and institutional setting. Cognitive impairment contributes to the cost of LLP in IC especially in home-care. LLP has a negative impact on IC burden.

  16. Which cost of alcohol? What should we compare it against?

    Science.gov (United States)

    Bhattacharya, Aveek

    2017-04-01

    This paper explores and develops issues raised by recent debates about the cost of alcohol to England and Wales. It advances two arguments. First, that the commonly used estimates for alcohol harm in England and Wales are outdated, not fully reliable and in need of revisiting. These estimates rely on data that are between 4 and 12 years out of date and sensitive to questionable assumptions and methodological judgements. Secondly, it argues that policymakers, academics and non-governmental organizations should be more careful in their use of these numbers. In particular, it is imperative that the numbers quoted fit the argument advanced. To help guide such appropriate usage, the different types of cost of alcohol are surveyed, alongside some thoughts on the questions they help us to answer and what they imply for policy. For example, comprehensive estimates of the total social cost of alcohol provide an indication of the scale of the problem, but have limited policy relevance. External cost estimates represent a 'lowest common denominator' approach acceptable to most, but require additional assumptions to guide action. Narrower perspectives, such as fiscal, economic or health costs, may be relevant in specific contexts. However, optimal policy should take a holistic view of all the relevant costs and benefits. Similarly, focusing solely on tangible costs may be less controversial, but will result in an under-estimate of the relevant costs of alcohol. © 2016 Society for the Study of Addiction.

  17. A comparison of the value relevance of interim and annual financial statements

    Directory of Open Access Journals (Sweden)

    Mbalenhle Zulu

    2017-03-01

    Aim: It explores whether the value relevance of interim financial statements is higher than the value relevance of annual financial statements. Finally, it investigates whether accounting information published in interim and annual financial statements has incremental value relevance. Setting: Data for the period from 1999 to 2012 were collected from a sample of non-financial companies listed on the Johannesburg Stock Exchange. Method: The Ohlson model to investigate the value relevance of accounting information was used for the study. Results: The results show that interim book value of equity is value relevant while interim earnings are not. Interim financial statements appear to have higher value relevance than annual financial statements. The value relevance of interim and annual accounting information has remained fairly constant over the sample period. Incremental comparisons provide evidence that additional book value of equity and earnings that accrue to a company between interim and annual reporting dates are value relevant. Conclusion: The study was conducted over a long sample period (1999–2012, in an era when a technology-driven economy and more timely reporting media could have had an effect on the value relevance of published accounting information. To the best of our knowledge, this is the first study to evaluate and compare the value relevance of published interim and annual financial statements.

  18. Reflecting the real value of health care resources in modelling and cost-effectiveness studies-The example of viral load informed differentiated care.

    Science.gov (United States)

    Revill, Paul; Walker, Simon; Cambiano, Valentina; Phillips, Andrew; Sculpher, Mark J

    2018-01-01

    The WHO HIV Treatment Guidelines suggest routine viral-load monitoring can be used to differentiate antiretroviral therapy (ART) delivery and reduce the frequency of clinic visits for patients stable on ART. This recommendation was informed by economic analysis that showed the approach is very likely to be cost-effective, even in the most resource constrained of settings. The health benefits were shown to be modest but the costs of introducing and scaling up viral load monitoring can be offset by anticipated reductions in the costs of clinic visits, due to these being less frequent for many patients. The cost-effectiveness of introducing viral-load informed differentiated care depends upon whether cost reductions are possible if the number of clinic visits is reduced and/or how freed clinic capacity is used for alternative priorities. Where freed resources, either physical or financial, generate large health gains (e.g. if committed to patients failing ART or to other high value health care interventions), the benefits of differentiated care are expected to be high; if however these freed physical resources are already under-utilized or financial resources are used less efficiently and would not be put to as beneficial an alternative use, the policy may not be cost-effective. The implication is that the use of conventional unit costs to value resources may not well reflect the latter's value in contributing to health improvement. Analyses intended to inform resource allocated decisions in a number of settings may therefore have to be interpreted with due consideration to local context. In this paper we present methods of how economic analyses can reflect the real value of health care resources rather than simply applying their unit costs. The analyses informing the WHO Guidelines are re-estimated by implementing scenarios using this framework, informing how differentiated care can be prioritized to generate greatest gains in population health. The findings have

  19. Reflecting the real value of health care resources in modelling and cost-effectiveness studies—The example of viral load informed differentiated care

    Science.gov (United States)

    Walker, Simon; Cambiano, Valentina; Phillips, Andrew; Sculpher, Mark J.

    2018-01-01

    Background The WHO HIV Treatment Guidelines suggest routine viral-load monitoring can be used to differentiate antiretroviral therapy (ART) delivery and reduce the frequency of clinic visits for patients stable on ART. This recommendation was informed by economic analysis that showed the approach is very likely to be cost-effective, even in the most resource constrained of settings. The health benefits were shown to be modest but the costs of introducing and scaling up viral load monitoring can be offset by anticipated reductions in the costs of clinic visits, due to these being less frequent for many patients. Key issues for economic evaluation The cost-effectiveness of introducing viral-load informed differentiated care depends upon whether cost reductions are possible if the number of clinic visits is reduced and/or how freed clinic capacity is used for alternative priorities. Where freed resources, either physical or financial, generate large health gains (e.g. if committed to patients failing ART or to other high value health care interventions), the benefits of differentiated care are expected to be high; if however these freed physical resources are already under-utilized or financial resources are used less efficiently and would not be put to as beneficial an alternative use, the policy may not be cost-effective. The implication is that the use of conventional unit costs to value resources may not well reflect the latter’s value in contributing to health improvement. Analyses intended to inform resource allocated decisions in a number of settings may therefore have to be interpreted with due consideration to local context. In this paper we present methods of how economic analyses can reflect the real value of health care resources rather than simply applying their unit costs. The analyses informing the WHO Guidelines are re-estimated by implementing scenarios using this framework, informing how differentiated care can be prioritized to generate greatest

  20. Cost-effectiveness analysis of malaria rapid diagnostic test incentive schemes for informal private healthcare providers in Myanmar.

    Science.gov (United States)

    Chen, Ingrid T; Aung, Tin; Thant, Hnin Nwe Nwe; Sudhinaraset, May; Kahn, James G

    2015-02-05

    The emergence of artemisinin-resistant Plasmodium falciparum parasites in Southeast Asia threatens global malaria control efforts. One strategy to counter this problem is a subsidy of malaria rapid diagnostic tests (RDTs) and artemisinin-based combination therapy (ACT) within the informal private sector, where the majority of malaria care in Myanmar is provided. A study in Myanmar evaluated the effectiveness of financial incentives vs information, education and counselling (IEC) in driving the proper use of subsidized malaria RDTs among informal private providers. This cost-effectiveness analysis compares intervention options. A decision tree was constructed in a spreadsheet to estimate the incremental cost-effectiveness ratios (ICERs) among four strategies: no intervention, simple subsidy, subsidy with financial incentives, and subsidy with IEC. Model inputs included programmatic costs (in dollars), malaria epidemiology and observed study outcomes. Data sources included expenditure records, study data and scientific literature. Model outcomes included the proportion of properly and improperly treated individuals with and without P. falciparum malaria, and associated disability-adjusted life years (DALYs). Results are reported as ICERs in US dollars per DALY averted. One-way sensitivity analysis assessed how outcomes depend on uncertainty in inputs. ICERs from the least to most expensive intervention are: $1,169/DALY averted for simple subsidy vs no intervention, $185/DALY averted for subsidy with financial incentives vs simple subsidy, and $200/DALY averted for a subsidy with IEC vs subsidy with financial incentives. Due to decreasing ICERs, each strategy was also compared to no intervention. The subsidy with IEC was the most favourable, costing $639/DALY averted compared with no intervention. One-way sensitivity analysis shows that ICERs are most affected by programme costs, RDT uptake, treatment-seeking behaviour, and the prevalence and virulence of non

  1. Waste Management facilities cost information: System Cost Model Software Quality Assurance Plan. Revision 2

    International Nuclear Information System (INIS)

    Peterson, B.L.; Lundeen, A.S.

    1996-02-01

    In May of 1994, Lockheed Idaho Technologies Company (LITCO) in Idaho Falls, Idaho and subcontractors developed the System Cost Model (SCM) application. The SCM estimates life-cycle costs of the entire US Department of Energy (DOE) complex for designing; constructing; operating; and decommissioning treatment, storage, and disposal (TSD) facilities for mixed low-level, low-level, transuranic, and mixed transuranic waste. The SCM uses parametric cost functions to estimate life-cycle costs for various treatment, storage, and disposal modules which reflect planned and existing facilities at DOE installations. In addition, SCM can model new facilities based on capacity needs over the program life cycle. The SCM also provides transportation costs for truck and rail, which include transport of contact-handled, remote-handled, and alpha (transuranic) wastes. The user can provide input data (default data is included in the SCM) including the volume and nature of waste to be managed, the time period over which the waste is to be managed, and the configuration of the waste management complex (i.e., where each installation's generated waste will be treated, stored, and disposed). Then the SCM uses parametric cost equations to estimate the costs of pre-operations (designing), construction costs, operation management, and decommissioning these waste management facilities. For the product to be effective and useful the SCM users must have a high level of confidence in the data generated by the software model. The SCM Software Quality Assurance Plan is part of the overall SCM project management effort to ensure that the SCM is maintained as a quality product and can be relied on to produce viable planning data. This document defines tasks and deliverables to ensure continued product integrity, provide increased confidence in the accuracy of the data generated, and meet the LITCO's quality standards during the software maintenance phase. 8 refs., 1 tab

  2. Waste Management facilities cost information: System Cost Model Software Quality Assurance Plan. Revision 2

    Energy Technology Data Exchange (ETDEWEB)

    Peterson, B.L.; Lundeen, A.S.

    1996-02-01

    In May of 1994, Lockheed Idaho Technologies Company (LITCO) in Idaho Falls, Idaho and subcontractors developed the System Cost Model (SCM) application. The SCM estimates life-cycle costs of the entire US Department of Energy (DOE) complex for designing; constructing; operating; and decommissioning treatment, storage, and disposal (TSD) facilities for mixed low-level, low-level, transuranic, and mixed transuranic waste. The SCM uses parametric cost functions to estimate life-cycle costs for various treatment, storage, and disposal modules which reflect planned and existing facilities at DOE installations. In addition, SCM can model new facilities based on capacity needs over the program life cycle. The SCM also provides transportation costs for truck and rail, which include transport of contact-handled, remote-handled, and alpha (transuranic) wastes. The user can provide input data (default data is included in the SCM) including the volume and nature of waste to be managed, the time period over which the waste is to be managed, and the configuration of the waste management complex (i.e., where each installation`s generated waste will be treated, stored, and disposed). Then the SCM uses parametric cost equations to estimate the costs of pre-operations (designing), construction costs, operation management, and decommissioning these waste management facilities. For the product to be effective and useful the SCM users must have a high level of confidence in the data generated by the software model. The SCM Software Quality Assurance Plan is part of the overall SCM project management effort to ensure that the SCM is maintained as a quality product and can be relied on to produce viable planning data. This document defines tasks and deliverables to ensure continued product integrity, provide increased confidence in the accuracy of the data generated, and meet the LITCO`s quality standards during the software maintenance phase. 8 refs., 1 tab.

  3. Defense Industry Restructuring: Updated Cost and Savings Information

    National Research Council Canada - National Science Library

    1998-01-01

    ...) the restructuring costs were allowable under the Federal Acquisition Regulation and (2) a DOD contracting officer determined the business combination would result in overall reduced costs to DOD or preserve a critical defense capability...

  4. The evolution of costing during the period 1985-2015: Progress or inactivity?

    Directory of Open Access Journals (Sweden)

    Evdokia I. Tsifora

    2016-06-01

    Full Text Available Purpose – This paper examines the evolution of costing process during the past thirty years. More specifically, the technological developments that have affected industrial firms are analysed, focusing on the type of production and the innovations that have been developed and affected costing related issues. Additionally, the creation of a new framework is examined, focusing on costing information that could be useful for making business decisions. Design/methodology/approach – A field survey was conducted on a sample of Greek manufacturing firms. A structured questionnaire was used as a research instrument for collecting primary data. It was constructed incorporating questions used by similar surveys reported in the relevant literature. Findings –The use of cost information for short-term decisions is prevailed over long-term (strategic planning decisions, evaluation of alternative options for the design or production of goods, product mix determination, introduction of new products, while the examination of the cost structure showed that the proportion of fixed cost covers almost 50 per cent of the total cost (fixed and variable for most of half firms. Additionally, the proportion between direct and indirect production costs revealed that 76.8 per cent of the firms estimate that their direct costs would be up 80% of their total cost. Research limitations/implications – The omission of other important factors and the relation between specific factors such as firm’s size, industry sector and decision making process should be considered as well as the differentiation of the results according to the industry sector, or due to different costing purposes. Originality/value – This is one of the few studies exploring the costing practice implemented by Greek industrial firms. The analysis of the findings shows that despite the technological developments that affected the costing area and the criticisms concerning the limitations of the

  5. Impact of marketing, information system, modularity, and low-cost solution on the implementation of CIM in SMEs

    Science.gov (United States)

    Marri, Hussain B.; McGaughey, Ronald; Gunasekaran, Angappa

    2000-10-01

    Globalization can have a dramatic impact on manufacturing sector due to the fact that the majority of establishments in this industry are small to medium manufacturing companies. The role of Small and Medium Enterprises (SMEs) in the national economy has been emphasized all over the world, considering their contribution to the total manufacturing output and employment opportunities. The lack of marketing forces to regulate the operation of SMEs has been a fundamental cause of low efficiency for a long time. Computer Integrated Manufacturing (CIM) is emerging as one of the most promising opportunities for shrinking the time delays in information transfer and reducing manufacturing costs. CIM is the architecture for integrating the engineering, marketing and manufacturing functions through information system technologies. SMEs in general have not made full use of new technologies although their investments in CIM technology tended to be wider in scale and scope. Most of the SMEs only focus on the short-term benefit, but overlook a long- term and fundamental development on applications of new technologies. With the help of suitable information systems, modularity and low cost solutions, SMEs can compete in the global market. Considering the importance of marketing, information system, modularity and low cost solutions in the implementation of CIM in SMEs, a model has been developed and studied with the help of an empirical study conducted with British SMEs to facilitate the adoption of CIM. Finally, a summary of findings and recommendations are presented.

  6. Foraging for Information in the EHR: The Search for Adherence Related Information by Mental Health Clinicians.

    Science.gov (United States)

    Gibson, Bryan; Butler, Jorie; Zirkle, Maryan; Hammond, Kenric; Weir, Charlene

    2016-01-01

    In this project we sought to qualitatively describe clinician's search for information related to the complex construct of adherence. Nineteen think aloud observations and semi-structured interviews were conducted with mental health providers as they prepared for a patient visit. The transcripts were coded according to constructs from information foraging theory (information goal, patch, scent, enrichment, and opportunity cost). The search strategies uncovered were complicated: provider's searches were sometimes multi-staged (e.g. a search of the EHR led to further enquiry when interviewing the patient), and involved multiple 'patches' (i.e. data from the EHR, the patient and other providers were all sought out). In addition, some information that providers considered relevant to understand adherence related questions was non-obvious (e.g. the absence of specific information was considered a useful cue). Providers' information search strategies for complex constructs are at times non-intuitive; implications for the design of EHR summarization tools are discussed.

  7. Do Canadian electricity prices reflect costs?

    International Nuclear Information System (INIS)

    Jaccard, M.

    1993-01-01

    In an article by Cairns and Heyes (1993), it is argued that electricity pricing in Canada diverges from cost due to inter-class rate design that results in cross-subsidies, subsidized cost of capital, intra-class rate design that lacks time-of-use pricing, and failure to collect differential rent. Some problems with the key components of the initial assumption that prices diverge from cost are examined. The premise that inter-class rate design results in cross-subsidies may be correct, but is difficult to test since unregulated crown utilities are not required to make the necessary information public. Cairns and Heyes are on firmer ground in their assertion that provincial government backing of utility debts leads to lower costs of capital than would otherwise occur. Quebec and British Columbia governments have recently undertaken revenue collection initiatives justified under the rationale of addressing this situation. However, there are problems with the assumption that lack of time-of-use pricing indicates cost/price divergence, since such pricing is especially relevant in capacity-critical systems. Most hydroelectric systems are energy-critical and time-of-use differentials are not appropriate. Finally, recent evidence suggests reassessing the differential rent assumptions of the 1980s. The economic rents estimated in that period may be more accurately described as windfall rents existing in the short term while markets adjust to erratic fuel prices and cost changes in nuclear and hydro energy. There may be good economic efficiency arguments against short-term rent collection strategies involving erratic price adjustments. 1 ref

  8. Supporting frail older people and their family carers at home using information and communication technology: cost analysis.

    Science.gov (United States)

    Magnusson, Lennart; Hanson, Elizabeth

    2005-09-01

    This paper describes a cost analysis of a home-based support service for frail older people and their family carers in two municipalities in West Sweden and using information and communication technology. A key challenge facing nurse managers across Europe is an increasingly aged population, combined with reduced numbers of young adults of working age. New solutions are needed to provide quality, cost-effective community care services to frail older people and their family carers. A case study methodology involving five families was used, and included a detailed cost description of the technology-based service compared with usual services. Cost data were collected in June 2002. This work formed part of a larger project exploring the impact of a technology-based service known as, Assisting Carers using Telematics Interventions to meet Older Persons' Needs (ACTION). In addition to cost data, information was gathered on the quality of life of frail older people and their family carers, and the job satisfaction and work methods of nurses and other practitioners based in the community. The cost analysis comprised a description of the family and their caring situation, the perceived benefits of the telematic based support service and an assessment of its impact on the use of other care services. These analyses were carried out with the help of needs assessors who were known to the families, and nurses working in the ACTION call centre. All results were validated by the five participating families. Cost savings were achieved in all cases, and the benefits to older people and their carers were also considerable. As a result of the cost analysis and overall evaluation data, ACTION has been implemented as a mainstream service in the municipalities involved. Researchers, nurses, other practitioners and community care managers can work together with frail older people and their family carers to develop quality, cost-effective support services that reduce demands on staff

  9. Cost Analysis of Selected Patient Categories within a Dermatology Department Using an ABC Approach

    Science.gov (United States)

    Papadaki, Šárka; Popesko, Boris

    2016-01-01

    Background: Present trends in hospital management are facilitating the utilization of more accurate costing methods, which potentially results in superior cost-related information and improved managerial decision-making. However, the Activity-Based Costing method (ABC), which was designed for cost allocation purposes in the 1980s, is not widely used by healthcare organizations. This study analyzes costs related to selected categories of patients, those suffering from psoriasis, varicose ulcers, eczema and other conditions, within a dermatology department at a Czech regional hospital. Methods: The study was conducted in a hospital department where both inpatient and outpatient care are offered. Firstly, the diseases treated at the department were identified. Further costs were determined for each activity using ABC. The study utilized data from managerial and financial accounting, as well as data obtained through interviews with departmental staff. Using a defined cost-allocation procedure makes it possible to determine the cost of an individual patient with a given disease more accurately than via traditional costing procedures. Results: The cost analysis focused on the differences between the costs related to individual patients within the selected diagnoses, variations between inpatient and outpatient treatments and the costs of activities performed by the dermatology department. Furthermore, comparing the costs identified through this approach and the revenue stemming from the health insurance system is an option. Conclusions: Activity-Based Costing is more accurate and relevant than the traditional costing method. The outputs of ABC provide an abundance of additional information for managers. The benefits of this research lie in its practically-tested outputs, resulting from calculating the costs of hospitalization, which could prove invaluable to persons involved in hospital management and decision-making. The study also defines the managerial implications of

  10. Cost Analysis of Selected Patient Categories Within A Dermatology Department Using an ABC Approach.

    Science.gov (United States)

    Papadaki, Šárka; Popesko, Boris

    2015-11-17

    Present trends in hospital management are facilitating the utilization of more accurate costing methods, which potentially results in superior cost-related information and improved managerial decision-making. However, the Activity-Based Costing method (ABC), which was designed for cost allocation purposes in the 1980s, is not widely used by healthcare organizations. This study analyzes costs related to selected categories of patients, those suffering from psoriasis, varicose ulcers, eczema and other conditions, within a dermatology department at a Czech regional hospital. The study was conducted in a hospital department where both inpatient and outpatient care are offered. Firstly, the diseases treated at the department were identified. Further costs were determined for each activity using ABC. The study utilized data from managerial and financial accounting, as well as data obtained through interviews with departmental staff. Using a defined cost-allocation procedure makes it possible to determine the cost of an individual patient with a given disease more accurately than via traditional costing procedures. The cost analysis focused on the differences between the costs related to individual patients within the selected diagnoses, variations between inpatient and outpatient treatments and the costs of activities performed by the dermatology department. Furthermore, comparing the costs identified through this approach and the revenue stemming from the health insurance system is an option. Activity-Based Costing is more accurate and relevant than the traditional costing method. The outputs of ABC provide an abundance of additional information for managers. The benefits of this research lie in its practically-tested outputs, resulting from calculating the costs of hospitalization, which could prove invaluable to persons involved in hospital management and decision-making. The study also defines the managerial implications of the performed cost analysis for the

  11. Financial Indicators of Performance Measurement: Reality, Relevance and Distortion

    Directory of Open Access Journals (Sweden)

    Flavius-Andrei Guinea

    2016-01-01

    Full Text Available The main criticism brought to managers and to managerial accounting systems was the lack of emphasis on the return of the use of invested capital and the excessive focus on the efficiency of production processes. This fact forced the transition to a new view on the way of establishing the strategic objectives measured by financial indicators. The aim of this paper is to demonstrate, through case studies, the relevance and possibilities of manipulation of a series of indicators used for assessing performance: return on investment, residual profit, economic added value, commercial profitability. The relativity and the criticized appraisal of performance only through the means of profit were thought to be solved by implementing other indicators that would link several ingredients of profitability. The conclusions highlight that the remedy promoted by the new sets of financial indicators imposes a considerable cost, represented by the temptation of information distortion.

  12. The Relevant Physical Trace in Criminal Investigation

    Directory of Open Access Journals (Sweden)

    Durdica Hazard

    2016-01-01

    Full Text Available A criminal investigation requires the forensic scientist to search and to interpret vestiges of a criminal act that happened in the past. The forensic scientist is one of the many stakeholders who take part in the information quest within the criminal justice system. She reads the investigation scene in search of physical traces that should enable her to tell the story of the offense/crime that allegedly occurred. The challenge for any investigator is to detect and recognize relevant physical traces in order to provide clues for investigation and intelligence purposes, and that will constitute sound and relevant evidence for the court. This article shows how important it is to consider the relevancy of physical traces from the beginning of the investigation and what might influence the evaluation process. The exchange and management of information between the investigation stakeholders are important. Relevancy is a dimension that needs to be understood from the standpoints of law enforcement personnel and forensic scientists with the aim of strengthening investigation and ultimately the overall judicial process.

  13. Social opportunity cost of capital: empirical estimates

    Energy Technology Data Exchange (ETDEWEB)

    Townsend, S.

    1978-02-01

    This report develops estimates of the social-opportunity cost of public capital. The private and social costs of capital are found to diverge primarily because of the effects of corporate and personal income taxes. Following Harberger, the social-opportunity cost of capital is approximated by a weighted average of the returns to different classes of savers and investors where the weights are the flows of savings or investments in each class multiplied by the relevant elasticity. Estimates of these parameters are obtained and the social-opportunity cost of capital is determined to be in the range of 6.2 to 10.8%, depending upon the parameter values used. Uncertainty is found to affect the social-opportunity cost of capital in two ways. First, some allowance must be made for the chance of failure or at least of not realizing claims of a project's proponents. Second, a particular government project will change the expected variability of the returns to the government's entire portfolio of projects. In the absence of specific information about each project, the use of the economy-wide average default and risk adjustments is suggested. These are included in the empirical estimates reported. International capital markets make available private capital, the price of which is not distorted by the U.S. tax system. The inclusion of foreign sources slightly reduces the social-opportunity cost of capital. 21 references.

  14. Mandatory cost and other cost coming from the adoption of quality certifications in the hospitality business

    OpenAIRE

    Sanchez Rebull, M. Victoria; Hernandez, Ana Betriz; Banchieri, Lucia; Campa Planas, Fernando; Ginieis, Matias

    2011-01-01

    The adaptation to the regulation of hospitality business implies a relevant cost in the profit and loss account. Additionally, some companies in this business decide to add some voluntary quality and environmental certification systems, which also yields to increased costs. The purpose of this paper is to quantify these costs and to analyse if the hotel size influences them. A total of 67 different costs were considered in hotels of all sizes, in the region of Catalonia as one of the most rel...

  15. Improving Nigerian health policymakers' capacity to access and utilize policy relevant evidence: outcome of information and communication technology training workshop.

    Science.gov (United States)

    Uneke, Chigozie Jesse; Ezeoha, Abel Ebeh; Uro-Chukwu, Henry; Ezeonu, Chinonyelum Thecla; Ogbu, Ogbonnaya; Onwe, Friday; Edoga, Chima

    2015-01-01

    Information and communication technology (ICT) tools are known to facilitate communication and processing of information and sharing of knowledge by electronic means. In Nigeria, the lack of adequate capacity on the use of ICT by health sector policymakers constitutes a major impediment to the uptake of research evidence into the policymaking process. The objective of this study was to improve the knowledge and capacity of policymakers to access and utilize policy relevant evidence. A modified "before and after" intervention study design was used in which outcomes were measured on the target participants both before the intervention is implemented and after. A 4-point likert scale according to the degree of adequacy; 1 = grossly inadequate, 4 = very adequate was employed. This study was conducted in Ebonyi State, south-eastern Nigeria and the participants were career health policy makers. A two-day intensive ICT training workshop was organized for policymakers who had 52 participants in attendance. Topics covered included: (i). intersectoral partnership/collaboration; (ii). Engaging ICT in evidence-informed policy making; use of ICT for evidence synthesis; (iv) capacity development on the use of computer, internet and other ICT. The pre-workshop mean of knowledge and capacity for use of ICT ranged from 2.19-3.05, while the post-workshop mean ranged from 2.67-3.67 on 4-point scale. The percentage increase in mean of knowledge and capacity at the end of the workshop ranged from 8.3%-39.1%. Findings of this study suggest that policymakers' ICT competence relevant to evidence-informed policymaking can be enhanced through training workshop.

  16. U.S. Geological Survey Streamgage Operation and Maintenance Cost Evaluation...from the National Streamflow Information Program

    Science.gov (United States)

    Norris, J. Michael

    2010-01-01

    To help meet the goal of providing earth-science information to the Nation, the U.S. Geological Survey (USGS) operates and maintains the largest streamgage network in the world, with over 7,600 active streamgages in 2010. This network is operated in cooperation with over 850 Federal, tribal, State, and local funding partners. The streamflow information provided by the USGS is used for the protection of life and property; for the assessment, allocation, and management of water resources; for the design of roads, bridges, dams, and water works; for the delineation of flood plains; for the assessment and evaluation of habitat; for understanding the effects of land-use, water-use, and climate changes; for evaluation of water quality; and for recreational safety and enjoyment. USGS streamgages are managed and operated to rigorous national standards, allowing analyses of data from streamgages in different areas and spanning long time periods, some with more than 100 years of data. About 90 percent of USGS streamgages provide streamflow information real-time on the web. Physical measurements of streamflow are made at streamgages multiple times a year, depending on flow conditions, to ensure the highest level of accuracy possible. In addition, multiple reviews and quality assurance checks are performed before the data is finalized. In 2006, the USGS reviewed all activities, operations, equipment, support, and costs associated with operating and maintaining a streamgage program (Norris and others, 2008). A summary of the percentages of costs associated with activities required to operate a streamgage on an annual basis are presented in figure 1. This information represents what it costs to fund a 'typical' USGS streamgage and how those funds are utilized. It should be noted that some USGS streamgages have higher percentages for some categories than do others depending on location and conditions. Forty-one percent of the funding for the typical USGS streamgage is for labor

  17. Benchmarking and Its Relevance to the Library and Information Sector. Interim Findings of "Best Practice Benchmarking in the Library and Information Sector," a British Library Research and Development Department Project.

    Science.gov (United States)

    Kinnell, Margaret; Garrod, Penny

    This British Library Research and Development Department study assesses current activities and attitudes toward quality management in library and information services (LIS) in the academic sector as well as the commercial/industrial sector. Definitions and types of benchmarking are described, and the relevance of benchmarking to LIS is evaluated.…

  18. “Zebrafishing” for Novel Genes Relevant to the Glomerular Filtration Barrier

    Directory of Open Access Journals (Sweden)

    Nils Hanke

    2013-01-01

    Full Text Available Data for genes relevant to glomerular filtration barrier function or proteinuria is continually increasing in an era of microarrays, genome-wide association studies, and quantitative trait locus analysis. Researchers are limited by published literature searches to select the most relevant genes to investigate. High-throughput cell cultures and other in vitro systems ultimately need to demonstrate proof in an in vivo model. Generating mammalian models for the genes of interest is costly and time intensive, and yields only a small number of test subjects. These models also have many pitfalls such as possible embryonic mortality and failure to generate phenotypes or generate nonkidney specific phenotypes. Here we describe an in vivo zebrafish model as a simple vertebrate screening system to identify genes relevant to glomerular filtration barrier function. Using our technology, we are able to screen entirely novel genes in 4–6 weeks in hundreds of live test subjects at a fraction of the cost of a mammalian model. Our system produces consistent and reliable evidence for gene relevance in glomerular kidney disease; the results then provide merit for further analysis in mammalian models.

  19. Android Smartphone Relevance to Military Weather Applications

    Science.gov (United States)

    2011-10-01

    lithium -ion battery that may be replaced by the user (unlike Apple iPod Touch devices), thus spare batteries can be carried. If there is only sporadic...Android Smartphone Relevance to Military Weather Applications by David Sauter ARL-TR-5793 October 2011...Android Smartphone Relevance to Military Weather Applications David Sauter Computational and Information Sciences Directorate, ARL

  20. Nuclear power costs

    International Nuclear Information System (INIS)

    1963-01-01

    A report prepared by the IAEA Secretariat and presented to the seventh session of the Agency's General Conference says that information on nuclear power costs is now rapidly moving from the domain of uncertain estimates to that of tested factual data. As more and more nuclear power stations are being built and put into operation, more information on the actual costs incurred is becoming available. This is the fourth report on nuclear power costs to be submitted to the IAEA General Conference. The report last year gave cost information on 38 nuclear power projects, 17 of which have already gone into operation. Certain significant changes in the data given last year are included-in the present report; besides, information is given on seven new plants. The report is divided into two parts, the first on recent developments and current trends in nuclear power costs and the second on the use of the cost data for economic comparisons. Both stress the fact that the margin of uncertainty in the basic data has lately been drastically reduced. At the same time, it is pointed out, some degree of uncertainty is inherent in the assumptions made in arriving at over-all generating cost figures, especially when - as is usually the case - a nuclear plant is part of an integrated power system

  1. Getting sports injury prevention on to public health agendas - addressing the shortfalls in current information sources.

    Science.gov (United States)

    Finch, Caroline F

    2012-01-01

    Public health policy is a successful population-level strategy for injury prevention but it is yet to be widely applied to the sports sector. Such policy is generally coordinated by government health departments concerned with the allocation of limited resources to health service delivery and preventive programs for addressing large community health issues. Prioritisation of sports injury prevention (SIP) requires high-quality evidence about the size of the problem and its public health burden; identification of at-risk vulnerable groups; confirmed effective prevention solutions; evidence of intervention cost-effectiveness; and quantification of both financial and policy implications of inaction. This paper argues that the major reason for a lack of sports injury policy by government departments for health or sport to date is a lack of relevant information available for policy makers to make their decisions. Key information gaps evident in Australia are used to highlight this problem. SIP policy does not yet rank highly because, relative to other health/injury issues, there is very little hard evidence to support: claims for its priority ranking, the existence of solutions that can be implemented and which will work, and potential cost-savings to government agencies. Moreover, policy action needs to be integrated across government portfolios, including sport, health and others. Until sports medicine research generates high-quality population-level information of direct relevance and importance to policy makers, especially intervention costing and implementation cost-benefit estimates, and fully engage in policy-informing partnerships, SIP will continue to be left off the public health agenda.

  2. A mapping of information security in health Information Systems in Latin America and Brazil.

    Science.gov (United States)

    Pereira, Samáris Ramiro; Fernandes, João Carlos Lopes; Labrada, Luis; Bandiera-Paiva, Paulo

    2013-01-01

    In health, Information Systems are patient records, hospital administration or other, have advantages such as cost, availability and integration. However, for these benefits to be fully met, it is necessary to guarantee the security of information maintained and provided by the systems. The lack of security can lead to serious consequences such as lawsuits and induction to medical errors. The management of information security is complex and is used in various fields of knowledge. Often, it is left in the background for not being the ultimate goal of a computer system, causing huge financial losses to corporations. This paper by systematic review methodologies, presented a mapping in the literature, in order to identify the most relevant aspects that are addressed by security researchers of health information, as to the development of computerized systems. They conclude through the results, some important aspects, for which the managers of computerized health systems should remain alert.

  3. Improving information access by relevance and topical feedback

    NARCIS (Netherlands)

    Kaptein, R.; Kamps, J.; Hopfgartner, F.

    2008-01-01

    One of the main bottle-necks in providing more effective information access is the poverty of the query end. With an average query length of about two terms, users provide only a highly ambiguous statement of the, often complex, underlying information need. Implicit and explicit feedback can provide

  4. A Hybrid Approach to Finding Relevant Social Media Content for Complex Domain Specific Information Needs.

    Science.gov (United States)

    Cameron, Delroy; Sheth, Amit P; Jaykumar, Nishita; Thirunarayan, Krishnaprasad; Anand, Gaurish; Smith, Gary A

    2014-12-01

    While contemporary semantic search systems offer to improve classical keyword-based search, they are not always adequate for complex domain specific information needs. The domain of prescription drug abuse, for example, requires knowledge of both ontological concepts and "intelligible constructs" not typically modeled in ontologies. These intelligible constructs convey essential information that include notions of intensity, frequency, interval, dosage and sentiments, which could be important to the holistic needs of the information seeker. In this paper, we present a hybrid approach to domain specific information retrieval that integrates ontology-driven query interpretation with synonym-based query expansion and domain specific rules, to facilitate search in social media on prescription drug abuse. Our framework is based on a context-free grammar (CFG) that defines the query language of constructs interpretable by the search system. The grammar provides two levels of semantic interpretation: 1) a top-level CFG that facilitates retrieval of diverse textual patterns, which belong to broad templates and 2) a low-level CFG that enables interpretation of specific expressions belonging to such textual patterns. These low-level expressions occur as concepts from four different categories of data: 1) ontological concepts, 2) concepts in lexicons (such as emotions and sentiments), 3) concepts in lexicons with only partial ontology representation, called lexico-ontology concepts (such as side effects and routes of administration (ROA)), and 4) domain specific expressions (such as date, time, interval, frequency and dosage) derived solely through rules. Our approach is embodied in a novel Semantic Web platform called PREDOSE, which provides search support for complex domain specific information needs in prescription drug abuse epidemiology. When applied to a corpus of over 1 million drug abuse-related web forum posts, our search framework proved effective in retrieving

  5. Thresholds for decision-making: informing the cost-effectiveness and affordability of rotavirus vaccines in Malaysia.

    Science.gov (United States)

    Loganathan, Tharani; Ng, Chiu-Wan; Lee, Way-Seah; Hutubessy, Raymond C W; Verguet, Stéphane; Jit, Mark

    2018-03-01

    Cost-effectiveness thresholds (CETs) based on the Commission on Macroeconomics and Health (CMH) are extensively used in low- and middle-income countries (LMICs) lacking locally defined CETs. These thresholds were originally intended for global and regional prioritization, and do not reflect local context or affordability at the national level, so their value for informing resource allocation decisions has been questioned. Using these thresholds, rotavirus vaccines are widely regarded as cost-effective interventions in LMICs. However, high vaccine prices remain a barrier towards vaccine introduction. This study aims to evaluate the cost-effectiveness, affordability and threshold price of universal rotavirus vaccination at various CETs in Malaysia. Cost-effectiveness of Rotarix and RotaTeq were evaluated using a multi-cohort model. Pan American Health Organization Revolving Fund's vaccine prices were used as tender price, while the recommended retail price for Malaysia was used as market price. We estimate threshold prices defined as prices at which vaccination becomes cost-effective, at various CETs reflecting economic theories of human capital, societal willingness-to-pay and marginal productivity. A budget impact analysis compared programmatic costs with the healthcare budget. At tender prices, both vaccines were cost-saving. At market prices, cost-effectiveness differed with thresholds used. At market price, using 'CMH thresholds', Rotarix programmes were cost-effective and RotaTeq were not cost-effective from the healthcare provider's perspective, while both vaccines were cost-effective from the societal perspective. Using other CETs, both vaccines were not cost-effective at market price, from the healthcare provider's and societal perspectives. At tender and cost-effective prices, rotavirus vaccination cost ∼1 and 3% of the public health budget, respectively. Using locally defined thresholds, rotavirus vaccination is cost-effective at vaccine prices in line

  6. Developing a costing framework for palliative care services.

    Science.gov (United States)

    Mosoiu, Daniela; Dumitrescu, Malina; Connor, Stephen R

    2014-10-01

    Palliative care services have been reported to be a less expensive alternative to traditional treatment; however, little is known about how to measure the cost of delivering quality palliative care. The purpose of this project was to develop a standardized method for measuring the cost of palliative care delivery that could potentially be replicated in multiple settings. The project was implemented in three stages. First, an interdisciplinary group of palliative care experts identified standards of quality palliative care delivery in the inpatient and home care services. Surveys were conducted of government agencies and palliative care providers to identify payment practices and budgets for palliative care services. In the second phase, unit costs were defined and a costing framework was designed to measure inpatient and home-based palliative care unit costs. The final phase was advocacy for inclusion of calculated costs into the national funding system. In this project, a reliable framework for determining the cost of inpatient and home-based palliative care services was developed. Inpatient palliative care cost in Romania was calculated at $96.58 per day. Home-based palliative care was calculated at $30.37 per visit, $723.60 per month, and $1367.71 per episode of care, which averaged 45 visits. A standardized methodology and framework for costing palliative care are presented. The framework allows a country or provider of care to substitute their own local costs to generate cost information relevant to the health-care system. In Romania, this allowed the palliative care provider community to advocate for a consistent payment system. Copyright © 2014 American Academy of Hospice and Palliative Medicine. Published by Elsevier Inc. All rights reserved.

  7. An Information Framework for Facilitating Cost Saving of Environmental Impacts in the Coal Mining Industry in South Africa

    Directory of Open Access Journals (Sweden)

    Mashudu D. Mbedzi

    2018-05-01

    Full Text Available Coal-mining contributes much to the economic welfare of a country. Yet it brings along a number of challenges, notably environmental impacts which include water pollution in a water scarce country such as South Africa. This research is conducted in two phases. The first phase intends to establish environmental and other challenges brought about by the coal-mining industry through a comprehensive analysis of available literature. Combatting these challenges is costly; consequently, our work investigates how established management accounting tools and techniques such as Environmental Management Accounting (EMA, Material Flow Cost Accounting (MFCA and Life Cycle Costing (LCC may facilitate cost savings for the companies involved. These techniques promote increased transparency of material usage by tracing and quantifying the flows and inventories of materials within the coal-mining industry in physical and monetary terms, hence hidden costs are elicited. The researchers postulate that an Information Framework integrating these aspects may be the way forward. To this end existing frameworks in the literature are identified. A number of research questions embodying the above aspects are defined and the objective is to define a conceptual framework to facilitate cost savings for coal-mining companies. The main contribution of this work is an information framework presented towards the end of this article. The second phase of the research will involve fieldwork in the form of a survey among stakeholders in industry to validate the conceptual framework.

  8. Formal and informal care for disabled elderly living in the community: an appraisal of French care composition and costs.

    Science.gov (United States)

    Paraponaris, Alain; Davin, Bérengère; Verger, Pierre

    2012-06-01

    Choices between formal and informal care for disabled elderly people living at home are a key component of the long-term care provision issues faced by an ageing population. This paper aims to identify factors associated with the type of care (informal, formal, mixed or no care at all) received by the French disabled elderly and to assess the care's relative costs. This paper uses data from a French survey on disability; the 3,500 respondents of interest lived at home, were aged 60 and over, had severe disability and needed help with activities of daily living. We use a multinomial probit model to determine factors associated with type of care. We also assess the cost of care with the help of the proxy good method. One-third of disabled elderly people receive no care. Among those who are helped, 55% receive informal, 25% formal, and 20% mixed care. Low socioeconomic status increases difficulties in accessing formal care. The estimated economic value of informal care is 6.6 billion euro [95% CI = 5.9-7.2] and represents about two-thirds of the total cost of care. Public policies should pay more attention to inequalities in access to community care. They also should better support informal care, through respite care or workplace accommodations (working hours rescheduling or reduction for instance) not detrimental for the career of working caregivers.

  9. Costs and benefits of health information technology: new trends from the literature.

    Science.gov (United States)

    Goldzweig, Caroline Lubick; Towfigh, Ali; Maglione, Margaret; Shekelle, Paul G

    2009-01-01

    To understand what is new in health information technology (IT), we updated a systematic review of health IT with studies published during 2004-2007. From 4,683 titles, 179 met inclusion criteria. We identified a proliferation of patient-focused applications although little formal evaluation in this area; more descriptions of commercial electronic health records (EHRs) and health IT systems designed to run independently from EHRs; and proportionately fewer relevant studies from the health IT leaders. Accelerating the adoption of health IT will require greater public-private partnerships, new policies to address the misalignment of financial incentives, and a more robust evidence base regarding IT implementation.

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

    Science.gov (United States)

    Cartwright, William S

    2008-03-01

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

  11. Low-cost coding of directivity information for the recording of musical instruments

    Science.gov (United States)

    Braasch, Jonas; Martens, William L.; Woszczyk, Wieslaw

    2004-05-01

    Most musical instruments radiate sound according to characteristic spatial directivity patterns. These patterns are usually not only strongly frequency dependent, but also time-variant functions of various parameters of the instrument, such as pitch and the playing technique applied (e.g., plucking versus bowing of string instruments). To capture the directivity information when recording an instrument, Warusfel and Misdariis (2001) proposed to record an instrument using four channels, one for the monopole and the others for three orthogonal dipole parts. In the new recording setup presented here, it is proposed to store one channel at a high sampling frequency, along with directivity information that is updated only every few milliseconds. Taking the binaural sluggishness of the human auditory system into account in this way provides a low-cost coding scheme for subsequent reproduction of time-variant directivity patterns.

  12. The temporal-relevance temporal-uncertainty model of prospective duration judgment.

    Science.gov (United States)

    Zakay, Dan

    2015-12-15

    A model aimed at explaining prospective duration judgments in real life settings (as well as in the laboratory) is presented. The model is based on the assumption that situational meaning is continuously being extracted by humans' perceptual and cognitive information processing systems. Time is one of the important dimensions of situational meaning. Based on the situational meaning, a value for Temporal Relevance is set. Temporal Relevance reflects the importance of temporal aspects for enabling adaptive behavior in a specific moment in time. When Temporal Relevance is above a certain threshold a prospective duration judgment process is evoked automatically. In addition, a search for relevant temporal information is taking place and its outcomes determine the level of Temporal Uncertainty which reflects the degree of knowledge one has regarding temporal aspects of the task to be performed. The levels of Temporal Relevance and Temporal Uncertainty determine the amount of attentional resources allocated for timing by the executive system. The merit of the model is in connecting timing processes with the ongoing general information processing stream. The model rests on findings in various domains which indicate that cognitive-relevance and self-relevance are powerful determinants of resource allocation policy. The feasibility of the model is demonstrated by analyzing various temporal phenomena. Suggestions for further empirical validation of the model are presented. Copyright © 2015 Elsevier Inc. All rights reserved.

  13. SUPPLIES COSTS: AN EXPLORATORY STUDY WITH APPLICATION OF MEASUREMENT MODEL OF LOGISTICS COSTS

    Directory of Open Access Journals (Sweden)

    Ana Paula Ferreira Alves

    2013-12-01

    Full Text Available One of the main reasons for the difficulty in adopting an integrated method of calculation of logistics costs is still a lack of adequate information about costs. The management of the supply chain and identify its costs can provide information for their managers, with regard to decision making, generating competitive advantage. Some models of calculating logistics costs are proposed by Uelze (1974, Dias (1996, Goldratt (2002, Christopher (2007, Castiglioni (2009 and Borba & Gibbon (2009, with little disclosure of the results. In this context, this study aims to evaluate the costs of supplies, applying a measurement model of logistics costs. Methodologically, the study characterized as exploratory. The model applied pointed, in original condition, that about R$ 2.5 million were being applied in the process of management of supplies, with replacement costs and storage imbalance. Upgrading the company's data, it is possible obtain a 52% reduction in costs to replace and store supplies. Thus, the cost model applied to logistical supplies showed feasibility of implementation, as well as providing information to assist in management and decision-making in logistics supply.

  14. Dramatic lives and relevant becomings

    DEFF Research Database (Denmark)

    Henriksen, Ann-Karina; Miller, Jody

    2012-01-01

    of marginality into positions of relevance. The analysis builds on empirical data from Copenhagen, Denmark, gained through ethnographic fieldwork with the participation of 20 female informants aged 13–22. The theoretical contribution proposes viewing conflicts as multi-linear, multi-causal and non...

  15. The effects of lossy compression on diagnostically relevant seizure information in EEG signals.

    Science.gov (United States)

    Higgins, G; McGinley, B; Faul, S; McEvoy, R P; Glavin, M; Marnane, W P; Jones, E

    2013-01-01

    This paper examines the effects of compression on EEG signals, in the context of automated detection of epileptic seizures. Specifically, it examines the use of lossy compression on EEG signals in order to reduce the amount of data which has to be transmitted or stored, while having as little impact as possible on the information in the signal relevant to diagnosing epileptic seizures. Two popular compression methods, JPEG2000 and SPIHT, were used. A range of compression levels was selected for both algorithms in order to compress the signals with varying degrees of loss. This compression was applied to the database of epileptiform data provided by the University of Freiburg, Germany. The real-time EEG analysis for event detection automated seizure detection system was used in place of a trained clinician for scoring the reconstructed data. Results demonstrate that compression by a factor of up to 120:1 can be achieved, with minimal loss in seizure detection performance as measured by the area under the receiver operating characteristic curve of the seizure detection system.

  16. Regional cost information for private timberland conversion and management.

    Science.gov (United States)

    Lucas S Bair; Ralph J. Alig

    2006-01-01

    Cost of private timber management practices in the United States are identified, and their relationship to timber production in general is highlighted. Costs across timber-producing regions and forest types are identified by forest type and timber management practices historically applied in each region. This includes cost estimates for activities such as forest...

  17. Costs of genetic testing: Supporting Brazilian Public Policies for the incorporating of molecular diagnostic technologies

    Directory of Open Access Journals (Sweden)

    Rosane Paixão Schlatter

    2015-09-01

    Full Text Available This study identifies and describes the operating costs associated with the molecular diagnosis of diseases, such as hereditary cancer. To approximate the costs associated with these tests, data informed by Standard Operating Procedures for various techniques was collected from hospital software and a survey of market prices. Costs were established for four scenarios of capacity utilization to represent the possibility of suboptimal use in research laboratories. Cost description was based on a single site. The results show that only one technique was not impacted by rising costs due to underutilized capacity. Several common techniques were considerably more expensive at 30% capacity, including polymerase chain reaction (180%, microsatellite instability analysis (181%, gene rearrangement analysis by multiplex ligation probe amplification (412%, non-labeled sequencing (173%, and quantitation of nucleic acids (169%. These findings should be relevant for the definition of public policies and suggest that investment of public funds in the establishment of centralized diagnostic research centers would reduce costs to the Public Health System.

  18. Future Costs, Fixed Healthcare Budgets, and the Decision Rules of Cost-Effectiveness Analysis.

    Science.gov (United States)

    van Baal, Pieter; Meltzer, David; Brouwer, Werner

    2016-02-01

    Life-saving medical technologies result in additional demand for health care due to increased life expectancy. However, most economic evaluations do not include all medical costs that may result from this additional demand in health care and include only future costs of related illnesses. Although there has been much debate regarding the question to which extent future costs should be included from a societal perspective, the appropriate role of future medical costs in the widely adopted but more narrow healthcare perspective has been neglected. Using a theoretical model, we demonstrate that optimal decision rules for cost-effectiveness analyses assuming fixed healthcare budgets dictate that future costs of both related and unrelated medical care should be included. Practical relevance of including the costs of future unrelated medical care is illustrated using the example of transcatheter aortic valve implantation. Our findings suggest that guidelines should prescribe inclusion of these costs. Copyright © 2014 John Wiley & Sons, Ltd.

  19. An Environmentally Oriented Constructive Cost Model In Information ...

    African Journals Online (AJOL)

    A model was designed to assist software developers in Nigeria to estimate software effort, duration and cost as a result of the difficulties in understanding the parameters of the traditional Constructive Cost Model II (COCOMO II) , which was designed for a specif ic environment, using Source Lines of Code (SLOC) . Results ...

  20. Processes of early stroke care and hospital costs

    DEFF Research Database (Denmark)

    Svendsen, Marie Louise; Ehlers, Lars H; Hundborg, Heidi H

    2014-01-01

    Background: The relationship between processes of early stroke care and hospital costs remains unclear. Aims: We therefore examined the association in a population-based cohort study. Methods: We identified 5909 stroke patients who were admitted to stroke units in a Danish county between 2005...... of hospitalization were $23352 (standard deviation 27827). The relationship between receiving more relevant processes of early stroke care and lower hospital costs followed a dose-response relationship. The adjusted costs were $24566 (95% confidence interval 19364-29769) lower for patients who received 75......-100% of the relevant processes of care compared with patients receiving 0-24%. All processes of care were associated with potential cost savings, except for early catheterization and early thromboembolism prophylaxis. Conclusions: Early care in agreement with key guidelines recommendations for the management...

  1. COST ES0602: towards a European network on chemical weather forecasting and information systems

    Directory of Open Access Journals (Sweden)

    J. Kukkonen

    2009-04-01

    Full Text Available The COST ES0602 action provides a forum for benchmarking approaches and practices in data exchange and multi-model capabilities for chemical weather forecasting and near real-time information services in Europe. The action includes approximately 30 participants from 19 countries, and its duration is from 2007 to 2011 (http://www.chemicalweather.eu/. Major efforts have been dedicated in other actions and projects to the development of infrastructures for data flow. We have therefore aimed for collaboration with ongoing actions towards developing near real-time exchange of input data for air quality forecasting. We have collected information on the operational air quality forecasting models on a regional and continental scale in a structured form, and inter-compared and evaluated the physical and chemical structure of these models. We have also constructed a European chemical weather forecasting portal that includes links to most of the available chemical weather forecasting systems in Europe. The collaboration also includes the examination of the case studies that have been organized within COST-728, in order to inter-compare and evaluate the models against experimental data. We have also constructed an operational model forecasting ensemble. Data from a representative set of regional background stations have been selected, and the operational forecasts for this set of sites will be inter-compared and evaluated. The Action has investigated, analysed and reviewed existing chemical weather information systems and services, and will provide recommendations on best practices concerning the presentation and dissemination of chemical weather information towards the public and decision makers.

  2. Extraction of Pluvial Flood Relevant Volunteered Geographic Information (VGI by Deep Learning from User Generated Texts and Photos

    Directory of Open Access Journals (Sweden)

    Yu Feng

    2018-01-01

    Full Text Available In recent years, pluvial floods caused by extreme rainfall events have occurred frequently. Especially in urban areas, they lead to serious damages and endanger the citizens’ safety. Therefore, real-time information about such events is desirable. With the increasing popularity of social media platforms, such as Twitter or Instagram, information provided by voluntary users becomes a valuable source for emergency response. Many applications have been built for disaster detection and flood mapping using crowdsourcing. Most of the applications so far have merely used keyword filtering or classical language processing methods to identify disaster relevant documents based on user generated texts. As the reliability of social media information is often under criticism, the precision of information retrieval plays a significant role for further analyses. Thus, in this paper, high quality eyewitnesses of rainfall and flooding events are retrieved from social media by applying deep learning approaches on user generated texts and photos. Subsequently, events are detected through spatiotemporal clustering and visualized together with these high quality eyewitnesses in a web map application. Analyses and case studies are conducted during flooding events in Paris, London and Berlin.

  3. SUPPLIES COSTS: AN EXPLORATORY STUDY WITH APPLICATION OF MEASUREMENT MODEL OF LOGISTICS COSTS

    OpenAIRE

    Ana Paula Ferreira Alves; José Vanderlei Silva Borba; Gilberto Tavares dos Santos; Artur Roberto Gibbon

    2013-01-01

    One of the main reasons for the difficulty in adopting an integrated method of calculation of logistics costs is still a lack of adequate information about costs. The management of the supply chain and identify its costs can provide information for their managers, with regard to decision making, generating competitive advantage. Some models of calculating logistics costs are proposed by Uelze (1974), Dias (1996), Goldratt (2002), Christopher (2007), Castiglioni (2009) and Borba & Gibbon (2009...

  4. Assessing and forecasting groundwater development costs in Sub ...

    African Journals Online (AJOL)

    2013-07-10

    Jul 10, 2013 ... technically, economically and socially suitable is the foundation to enable such ... The absence of up-to-date data is a major barrier in map- ping the relevant cost factors, ... PPopm = pump purchasing costs; the mean optional costs of ..... submission of drilling records to responsible government authorities ...

  5. Cost effective tools for soil organic carbon monitoring

    Science.gov (United States)

    Shepherd, Keith; Aynekulu, Ermias

    2013-04-01

    There is increasing demand for data on soil properties at fine spatial resolution to support management and planning decisions. Measurement of soil organic carbon has attracted much interest because (i) soil organic carbon is widely cited as a useful indicator of soil condition and (ii) of the importance of soil carbon in the global carbon cycle and climate mitigation strategies. However in considering soil measurement designs there has been insufficient attention given to careful analysis of the specific decisions that the measurements are meant to support and on what measurements have high information value for decision-making. As a result, much measurement effort may be wasted or focused on the wrong variables. A cost-effective measurement is one that reduces risk in decisions and does not cost more than the societal returns to additional evidence. A key uncertainty in measuring soil carbon as a soil condition indicator is what constitutes a good or bad level of carbon on a given soil. A measure of soil organic carbon concentration may have limited value for informing management decisions without the additional information required to interpret it, and so expending further efforts on improving measurements to increase precision may then have no value to improving the decision. Measuring soil carbon stock changes for carbon trading purposes requires high levels of measurement precision but there is still large uncertainty on whether the costs of measurement exceed the benefits. Since the largest cost component in soil monitoring is often travel to the field and physically sampling soils, it is generally cost-effective to meet multiple objectives by analysing a number of properties on a soil sample. Diffuse reflectance infrared spectroscopy is playing a key role in allowing multiple soil properties to be determined rapidly and at low cost. The method provides estimation of multiple soil properties (e.g. soil carbon, texture and mineralogy) in one measurement

  6. The cost of preventing undernutrition: cost, cost-efficiency and cost-effectiveness of three cash-based interventions on nutrition outcomes in Dadu, Pakistan.

    Science.gov (United States)

    Trenouth, Lani; Colbourn, Timothy; Fenn, Bridget; Pietzsch, Silke; Myatt, Mark; Puett, Chloe

    2018-07-01

    Cash-based interventions (CBIs) increasingly are being used to deliver humanitarian assistance and there is growing interest in the cost-effectiveness of cash transfers for preventing undernutrition in emergency contexts. The objectives of this study were to assess the costs, cost-efficiency and cost-effectiveness in achieving nutrition outcomes of three CBIs in southern Pakistan: a 'double cash' (DC) transfer, a 'standard cash' (SC) transfer and a 'fresh food voucher' (FFV) transfer. Cash and FFVs were provided to poor households with children aged 6-48 months for 6 months in 2015. The SC and FFV interventions provided $14 monthly and the DC provided $28 monthly. Cost data were collected via institutional accounting records, interviews, programme observation, document review and household survey. Cost-effectiveness was assessed as cost per case of wasting, stunting and disability-adjusted life year (DALY) averted. Beneficiary costs were higher for the cash groups than the voucher group. Net total cost transfer ratios (TCTRs) were estimated as 1.82 for DC, 2.82 for SC and 2.73 for FFV. Yet, despite the higher operational costs, the FFV TCTR was lower than the SC TCTR when incorporating the participation cost to households, demonstrating the relevance of including beneficiary costs in cost-efficiency estimations. The DC intervention achieved a reduction in wasting, at $4865 per case averted; neither the SC nor the FFV interventions reduced wasting. The cost per case of stunting averted was $1290 for DC, $882 for SC and $883 for FFV. The cost per DALY averted was $641 for DC, $434 for SC and $563 for FFV without discounting or age weighting. These interventions are highly cost-effective by international thresholds. While it is debatable whether these resource requirements represent a feasible or sustainable investment given low health expenditures in Pakistan, these findings may provide justification for continuing Pakistan's investment in national social safety

  7. Effective utilization of technology to meet the information needs of the world-wide natural gas industry

    Energy Technology Data Exchange (ETDEWEB)

    Markuszewski, R.; Capadocia, S.R.; Worster, C.L.; Kosman, J.E. [IGT (United States)

    1997-11-01

    Surveys on technical information relevant to the gas industry showed that no single information source was sufficient for all needs, while a number of sources include some pertinent information as part of their mission. The surveys concluded that access was difficult and wide usage of electronic resources had some real as well as some perceived problems. With the availability of the Internet and World Wide Web, many of these difficulties are being overcome. The natural gas industry is moving rapidly toward an era of electronic information with global access to a wide variety of technical, financial, and operational information. The most important sources of technical information are reviewed, and access to resources is briefly described. Cost comparison, relevancy, ease of use, and other factors are also discussed. The current status and future developments of gas industry information resources and technology are addressed in terms of emerging technologies and management issues which will bring critical information to the desktop of engineers, planners, and marketers. (au)

  8. ICPP tank farm closure study. Volume III: Cost estimates, planning schedules, yearly cost flowcharts, and life-cycle cost estimates

    International Nuclear Information System (INIS)

    1998-02-01

    This volume contains information on cost estimates, planning schedules, yearly cost flowcharts, and life-cycle costs for the six options described in Volume 1, Section 2: Option 1 -- Total removal clean closure; No subsequent use; Option 2 -- Risk-based clean closure; LLW fill; Option 3 -- Risk-based clean closure; CERCLA fill; Option 4 -- Close to RCRA landfill standards; LLW fill; Option 5 -- Close to RCRA landfill standards; CERCLA fill; and Option 6 -- Close to RCRA landfill standards; Clean fill. This volume is divided into two portions. The first portion contains the cost and planning schedule estimates while the second portion contains life-cycle costs and yearly cash flow information for each option

  9. Competitive pricing in markets with different overhead costs : Concealment or leakage of cost information?

    NARCIS (Netherlands)

    Cardinaels, E.; Roodhooft, F.; Warlop, L.; Van Herck, G.

    2008-01-01

    This paper experimentally investigates how leaders and followers in a duopoly set prices for two product markets that have different overhead costs. In a fully crossed two‐by‐two design, we manipulate the participants' private cost report quality as either low or high, representing the extent to

  10. ITER final design report, cost review and safety analysis (FDR) and relevant documents

    International Nuclear Information System (INIS)

    1999-01-01

    This volume contains the fourth major milestone report and documents associated with its acceptance, review and approval. This ITER Final Design Report, Cost Review and Safety Analysis was presented to the ITER Council at its 13th meeting in February 1998 and was approved at its extraordinary meeting on 25 June 1998. The contents include an outline of the ITER objectives, the ITER parameters and design overview as well as operating scenarios and plasma performance. Furthermore, design features, safety and environmental characteristics and schedule and cost estimates are given

  11. Function analysis for waste information systems

    International Nuclear Information System (INIS)

    Sexton, J.L.; Neal, C.T.; Heath, T.C.; Starling, C.D.

    1996-04-01

    This study has a two-fold purpose. It seeks to identify the functional requirements of a waste tracking information system and to find feasible alternatives for meeting those requirements on the Oak Ridge Reservation (ORR) and the Portsmouth (PORTS) and Paducah (PGDP) facilities; identify options that offer potential cost savings to the US government and also show opportunities for improved efficiency and effectiveness in managing waste information; and, finally, to recommend a practical course of action that can be immediately initiated. In addition to identifying relevant requirements, it also identifies any existing requirements that are currently not being completely met. Another aim of this study is to carry out preliminary benchmarking by contacting representative companies about their strategic directions in waste information. The information obtained from representatives of these organizations is contained in an appendix to the document; a full benchmarking effort, however, is beyond the intended scope of this study

  12. Relevance of useful visual words in object retrieval

    Science.gov (United States)

    Qi, Siyuan; Luo, Yupin

    2013-07-01

    The most popular methods in object retrieval are almost based on bag-of-words(BOW) which is both effective and efficient. In this paper we present a method use the relations between words of the vocabulary to improve the retrieval performance based on the BOW framework. In basic BOW retrieval framework, only a few words of the vocabulary is useful for retrieval, which are spatial consistent in images. We introduce a method to useful select useful words and build a relevance between these words. We combine useful relevance with basic BOW framework and query expansion as well. The useful relevance is able to discover latent related words which is not exist in the query image, so that we can get a more accurate vector model for retrieval. Combined with query expansion method, the retrieval performance are better and fewer time cost.

  13. Costs of travel time uncertainty and benefits of travel time information: Conceptual model and numerical examples

    NARCIS (Netherlands)

    Ettema, D.F.; Timmermans, H.J.P.

    2006-01-01

    A negative effect of congestion that tends to be overlooked is travel time uncertainty. Travel time uncertainty causes scheduling costs due to early or late arrival. The negative effects of travel time uncertainty can be reduced by providing travellers with travel time information, which improves

  14. Assessing Hospital Physicians' Acceptance of Clinical Information Systems: A Review of the Relevant Literature

    Directory of Open Access Journals (Sweden)

    Bram Pynoo

    2013-06-01

    Full Text Available In view of the tremendous potential benefits of clinical information systems (CIS for the quality of patient care; it is hard to understand why not every CIS is embraced by its targeted users, the physicians. The aim of this study is to propose a framework for assessing hospital physicians' CIS-acceptance that can serve as a guidance for future research into this area. Hereto, a review of the relevant literature was performed in the ISI Web-of-Science database. Eleven studies were withheld from an initial dataset of 797 articles. Results show that just as in business settings, there are four core groups of variables that influence physicians' acceptance of a CIS: its usefulness and ease of use, social norms, and factors in the working environment that facilitate use of the CIS (such as providing computers/workstations, compatibility between the new and existing system.... We also identified some additional variables as predictors of CIS-acceptance.

  15. Cost calculations for decommissioning and dismantling of nuclear research facilities

    International Nuclear Information System (INIS)

    Andersson, I.; Backe, S.; Cato, A.; Lindskog, S.; Efraimsson, H.; Iversen, Klaus; Salmenhaara, S.; Sjoeblom, R.

    2008-07-01

    Today, it is recommended that planning of decommission should form an integral part of the activities over the life cycle of a nuclear facility (planning, building and operation), but it was only in the nineteen seventies that the waste issue really surface. Actually, the IAEA guidelines on decommissioning have been issued as recently as over the last ten years, and international advice on finance of decommissioning is even younger. No general international guideline on cost calculations exists at present. This implies that cost calculations cannot be performed with any accuracy or credibility without a relatively detailed consideration of the radiological prerequisites. Consequently, any cost estimates based mainly on the particulars of the building structures and installations are likely to be gross underestimations. The present study has come about on initiative by the Swedish Nuclear Power Inspectorate (SKI) and is based on a common need in Denmark, Finland, Norway and Sweden. The content of the report may be briefly summarised as follows. The background covers design and operation prerequisites as well as an overview of the various nuclear research facilities in the four participating countries: Denmark, Finland, Norway and Sweden. The purpose of the work has been to identify, compile and exchange information on facilities and on methodologies for cost calculation with the aim of achieving an 80 % level of confidence. The scope has been as follows: 1) to establish a Nordic network 2) to compile dedicated guidance documents on radiological surveying, technical planning and financial risk identification and assessment 3) to compile and describe techniques for precise cost calculations at early stages 4) to compile plant and other relevant data A separate section is devoted in the report to good practice for the specific purpose of early but precise cost calculations for research facilities, and a separate section is devoted to techniques for assessment of cost

  16. Cost calculations for decommissioning and dismantling of nuclear research facilities

    Energy Technology Data Exchange (ETDEWEB)

    Andersson, I. (Studsvik Nuclear AB (Sweden)); Backe, S. (Institute for Energy Technology (Norway)); Cato, A.; Lindskog, S. (Swedish Nuclear Power Inspectorate (Sweden)); Efraimsson, H. (Swedish Radiation Protection Authority (Sweden)); Iversen, Klaus (Danish Decommissioning (Denmark)); Salmenhaara, S. (VTT Technical Research Centre of Finland (Finland)); Sjoeblom, R. (Tekedo AB, (Sweden))

    2008-07-15

    Today, it is recommended that planning of decommission should form an integral part of the activities over the life cycle of a nuclear facility (planning, building and operation), but it was only in the nineteen seventies that the waste issue really surface. Actually, the IAEA guidelines on decommissioning have been issued as recently as over the last ten years, and international advice on finance of decommissioning is even younger. No general international guideline on cost calculations exists at present. This implies that cost calculations cannot be performed with any accuracy or credibility without a relatively detailed consideration of the radiological prerequisites. Consequently, any cost estimates based mainly on the particulars of the building structures and installations are likely to be gross underestimations. The present study has come about on initiative by the Swedish Nuclear Power Inspectorate (SKI) and is based on a common need in Denmark, Finland, Norway and Sweden. The content of the report may be briefly summarised as follows. The background covers design and operation prerequisites as well as an overview of the various nuclear research facilities in the four participating countries: Denmark, Finland, Norway and Sweden. The purpose of the work has been to identify, compile and exchange information on facilities and on methodologies for cost calculation with the aim of achieving an 80 % level of confidence. The scope has been as follows: 1) to establish a Nordic network 2) to compile dedicated guidance documents on radiological surveying, technical planning and financial risk identification and assessment 3) to compile and describe techniques for precise cost calculations at early stages 4) to compile plant and other relevant data A separate section is devoted in the report to good practice for the specific purpose of early but precise cost calculations for research facilities, and a separate section is devoted to techniques for assessment of cost

  17. Cost of epilepsy: a systematic review.

    Science.gov (United States)

    Strzelczyk, Adam; Reese, Jens Peter; Dodel, Richard; Hamer, Hajo M

    2008-01-01

    The objective of this review was to overview published cost-of-illness (COI) studies of epilepsy and their methodological approaches. Epilepsy imposes a substantial burden on individuals and society as a whole. The mean prevalence of epilepsy is estimated at 0.52% in Europe, 0.68% in the US, and peaks up to 1.5% in developing countries. Estimation of the economic burden of epilepsy is of pivotal relevance to enable a rational distribution of healthcare resources. This is especially so with the introduction of the newer antiepileptic drugs (AEDs), the marketing of vagal-nerve stimulators and the resurgence of new surgical treatment options, which have the potential to considerably increase the costs of treating epilepsy.A systematic literature review was performed to identify studies that evaluated direct and indirect costs of epilepsy. Using a standardized assessment form, information on the study design, methodological framework and data sources were extracted from each publication and systematically reported. We identified 22 studies worldwide on costs of epilepsy. The majority of the studies reflected the costs of epilepsy in Europe (three studies each for the UK and Italy, one study each for Germany, the Netherlands, Switzerland, France and the EU) and the US (four studies), but studies were also available from India (two), Hong Kong, Oman, Burundi, Chile and Mexico. The studies utilized different frameworks to evaluate costs. All used a bottom-up approach; however, only 12 studies (55%) evaluated direct as well as indirect costs. The range for the mean annual direct costs lay between 40 International Dollar purchasing power parities (PPP-$) in rural Burundi and PPP-$4748 (adjusted to 2006 values) in a German epilepsy centre. Recent studies suggest AEDs are becoming the main contributor to direct costs. The mean indirect costs ranged between 12% and 85% of the total annual costs. Epilepsy is a cost-intensive disorder. A reliable comparison of the different COI

  18. A Review of the Decommissioning Costs of the Ranstad Site

    Energy Technology Data Exchange (ETDEWEB)

    Varley, Geoff (NAC International, Norcross, GA (United States))

    2009-08-15

    The main objective of this study has been to review the future cost to decommission and dismantling the industrial area at the site of the old uranium mine at Ranstad in Sweden. Analyses of some detailed comparative empirical information have been used in the context of preliminary 'bench-marking' studies. The estimated costs for decommissioning of the old uranium mine in Ranstad have been compared with actual costs from other relevant decommissioning projects. In this way it has been possible to give a preliminary qualitative statement about the accuracy of the Ranstad cost estimate. The study gives the following lessons learned: 1. The available information suggests that the overall estimated cost may be reasonable, but there are still some points of weakness that need to be elaborated more in detail before a full statement about the adequacy of the forecast cost will be possible. 2. Especially the costs associated with declassification activities warrant further analysis in order to determine there level of accuracy. 3. There exists the possibility that the estimate might be low concerning decontamination, dismantling and planning and institutional work. 4. Further work and analysis is needed in order to develop a more transparent cost estimate in which the stakeholders can have the highest confidence. 5. A new bidding procedure for the conventional demolition may result in lower estimated costs. Hence, it would be beneficial to obtain an updated estimate based on at least more than one quotation. 6. The method of addressing uncertainty and risk should be more connected to the logistics of specific decommissioning activities, in order to be more transparent and clearer in details. There is a need for further study to develop a better estimate. In the short run follow-up work needs to be undertaken to provide a better understanding of what are the major contributors to risk and cost drivers in the planned decommissioning process at the Ranstad

  19. A Review of the Decommissioning Costs of the Ranstad Site

    International Nuclear Information System (INIS)

    Varley, Geoff

    2009-08-01

    The main objective of this study has been to review the future cost to decommission and dismantling the industrial area at the site of the old uranium mine at Ranstad in Sweden. Analyses of some detailed comparative empirical information have been used in the context of preliminary 'bench-marking' studies. The estimated costs for decommissioning of the old uranium mine in Ranstad have been compared with actual costs from other relevant decommissioning projects. In this way it has been possible to give a preliminary qualitative statement about the accuracy of the Ranstad cost estimate. The study gives the following lessons learned: 1. The available information suggests that the overall estimated cost may be reasonable, but there are still some points of weakness that need to be elaborated more in detail before a full statement about the adequacy of the forecast cost will be possible. 2. Especially the costs associated with declassification activities warrant further analysis in order to determine there level of accuracy. 3. There exists the possibility that the estimate might be low concerning decontamination, dismantling and planning and institutional work. 4. Further work and analysis is needed in order to develop a more transparent cost estimate in which the stakeholders can have the highest confidence. 5. A new bidding procedure for the conventional demolition may result in lower estimated costs. Hence, it would be beneficial to obtain an updated estimate based on at least more than one quotation. 6. The method of addressing uncertainty and risk should be more connected to the logistics of specific decommissioning activities, in order to be more transparent and clearer in details. There is a need for further study to develop a better estimate. In the short run follow-up work needs to be undertaken to provide a better understanding of what are the major contributors to risk and cost drivers in the planned decommissioning process at the Ranstad industrial area

  20. Costes asociados a las horas de cuidado informal de los mayores dependientes en un ámbito rural Costs associated to informal caregiving hours for older people living in rural communities [Spain

    Directory of Open Access Journals (Sweden)

    Pablo Moya Martínez

    2009-04-01

    Full Text Available Objetivos: Determinar el coste asociado a las variables que mejor predicen las horas de cuidado informal (CI en mayores residentes en su domicilio con algún grado de dependencia para las actividades de la vida diaria (AVD.Métodos: Estudio observacional transversal en 241 personas mayores de 64 años, de ámbito rural y de ambos sexos (un 37,8% hombres y un 62,2% mujeres. La media (desviación estándar de edad fue de 81,07 (7,01 años. Mediante el cuestionario RAI-HC (Resident Assessment Instrument Home Care se recogieron variables sociodemográficas, dependencia en AVD y horas de CI recibido. Se empleó el análisis de regresión lineal múltiple para determinar la relación existente entre la variable dependiente horas de CI y el total de variables independientes, sociodemográficas, de las actividades básicas de la vida diaria e instrumentales.Resultados: Las variables que mejor explican las horas de Cl son vivir solo, la necesidad de ayuda para comer, preparar comidas, moverse en la cama y salir a la calle, que representan el 46,3% de la variabilidad en la necesidad de horas de CI. Los coeficientes estandarizados mayores corresponden a las variables dependencia para comer (0,272 y para preparar las comidas (0,205. Ser dependiente para comer supone un incremento de 275 h de CI anual y un coste incremental asociado de 2.406,15 €/año. La dependencia para la preparación de comidas supone un incremento de 307,2h anuales y un coste incremental asociado de 2.688,18 €/año. La dependencia en función de las AVD tiene un coste de entre 4.972,72 y 21.479,15 € por año.Conclusiones: Casi la mitad del coste de las horas de CI que precisa una persona mayor con algún grado de dependencia se puede atribuir a vivir solo y a la necesidad de ayuda para un reducido grupo de AVD fáciles de evaluar, como comer, cocinar, moverse en la cama y salir a la calle.Objectives: To determine the costs associated with the variables that best predict hours of

  1. Surveying managers to inform a regionally relevant invasive Phragmites australis control research program.

    Science.gov (United States)

    Rohal, C B; Kettenring, K M; Sims, K; Hazelton, E L G; Ma, Z

    2018-01-15

    more pertinent to manager needs and trusted by managers. Such an approach that integrates manager surveys to inform management experiments could be adapted to any developing research program seeking to be relevant to management audiences. Copyright © 2017 Elsevier Ltd. All rights reserved.

  2. Pilot information needs survey regarding climate relevant technologies

    International Nuclear Information System (INIS)

    Van Berkel, R.; Van Roekel, A.

    1997-02-01

    The objective of this pilot survey was to arrive at a preliminary understanding of the initial technology and technology information needs in non-Annex II countries in order to support international efforts to facilitate the transfer of technologies and know-how conducive to mitigating and adapting to climate change. The study encompassed two main components, i.e. the development of a survey instrument and the execution of a pilot survey among selected non-Annex II countries. The survey instrument addresses the present status of enabling activities; technology and technology information needs; and issues related to information supply and accessibility. The survey was distributed to national focal points in 20 non-Annex II countries and to at least 35 other stakeholders in five of these non-Annex II countries. A total of 27 completed questionnaires were received, covering 10 non-Annex II countries. 3 refs

  3. Pilot information needs survey regarding climate relevant technologies

    Energy Technology Data Exchange (ETDEWEB)

    Van Berkel, R.; Van Roekel, A.

    1997-02-01

    The objective of this pilot survey was to arrive at a preliminary understanding of the initial technology and technology information needs in non-Annex II countries in order to support international efforts to facilitate the transfer of technologies and know-how conducive to mitigating and adapting to climate change. The study encompassed two main components, i.e. the development of a survey instrument and the execution of a pilot survey among selected non-Annex II countries. The survey instrument addresses the present status of enabling activities; technology and technology information needs; and issues related to information supply and accessibility. The survey was distributed to national focal points in 20 non-Annex II countries and to at least 35 other stakeholders in five of these non-Annex II countries. A total of 27 completed questionnaires were received, covering 10 non-Annex II countries. 3 refs.

  4. Optimal search strategies for detecting cost and economic studies in EMBASE

    Directory of Open Access Journals (Sweden)

    Haynes R Brian

    2006-06-01

    Full Text Available Abstract Background Economic evaluations in the medical literature compare competing diagnosis or treatment methods for their use of resources and their expected outcomes. The best evidence currently available from research regarding both cost and economic comparisons will continue to expand as this type of information becomes more important in today's clinical practice. Researchers and clinicians need quick, reliable ways to access this information. A key source of this type of information is large bibliographic databases such as EMBASE. The objective of this study was to develop search strategies that optimize the retrieval of health costs and economics studies from EMBASE. Methods We conducted an analytic survey, comparing hand searches of journals with retrievals from EMBASE for candidate search terms and combinations. 6 research assistants read all issues of 55 journals indexed by EMBASE for the publishing year 2000. We rated all articles using purpose and quality indicators and categorized them into clinically relevant original studies, review articles, general papers, or case reports. The original and review articles were then categorized for purpose (i.e., cost and economics and other clinical topics and depending on the purpose as 'pass' or 'fail' for methodologic rigor. Candidate search strategies were developed for economic and cost studies, then run in the 55 EMBASE journals, the retrievals being compared with the hand search data. The sensitivity, specificity, precision, and accuracy of the search strategies were calculated. Results Combinations of search terms for detecting both cost and economic studies attained levels of 100% sensitivity with specificity levels of 92.9% and 92.3% respectively. When maximizing for both sensitivity and specificity, the combination of terms for detecting cost studies (sensitivity increased 2.2% over the single term but at a slight decrease in specificity of 0.9%. The maximized combination of terms

  5. The hand surgery fellowship application process: expectations, logistics, and costs.

    Science.gov (United States)

    Meals, Clifton; Osterman, Meredith

    2015-04-01

    To investigate expectations, logistics, and costs relevant to the hand surgery fellowship application process. We sought to discover (1) what both applicants and program directors are seeking, (2) what both parties have to offer, (3) how both parties collect information about each other, and (4) the costs incurred in arranging each match. We conducted on-line surveys of hand surgery fellowship applicants for appointment in 2015 and of current fellowship program directors. Sixty-two applicants and 41 program directors completed the survey. Results revealed applicants' demographic characteristics, qualifications, method of ranking hand fellowship programs, costs incurred (both monetary and opportunity) during the application process, ultimate match status, and suggestions for change. Results also revealed program directors' program demographics, rationale for offering interviews and favorably ranking applicants, application-related logistical details, costs incurred (both monetary and opportunity) during the application process, and suggestions for change. Applicants for hand surgery fellowship training are primarily interested in a potential program's academic reputation, emphasis on orthopedic surgery, and location. The typical, successfully matched applicant was a 30-year-old male orthopedic resident with 3 publications to his credit. Applicants rely on peers and Web sites for information about fellowships. Fellowship directors are primarily seeking applicants recommended by other experienced surgeons and with positive personality traits. The typical fellowship director offers a single year of orthopedic-based fellowship training to 2 fellows per year and relies on a common application and in-person interviews to collect information about applicants. Applicants appear to be more concerned than directors about the current state of the match process. Applicants and directors alike incur heavy costs, in both dollars and opportunity, to arrange each match. A nuanced

  6. Assessing the interaction effect of cost control systems and information technology integration on manufacturing plant financial performance

    OpenAIRE

    Maiga, Adam S; Nilsson, Anders; Jacobs, Fred

    2014-01-01

    The interface between management control and information technology is an under-developed research area with a knowledge gap concerning its implications for financial performance. This study contributes to bridging this gap by investigates the interaction effect of cost control systems and information technology integration on manufacturing plant financial performance. We surveyed a sample of 518 managers of U.S. manufacturing plants, approximately evenly distributed between those using activ...

  7. Priority Setting for Universal Health Coverage: We Need Evidence-Informed Deliberative Processes, Not Just More Evidence on Cost-Effectiveness

    Directory of Open Access Journals (Sweden)

    Rob Baltussen

    2016-11-01

    Full Text Available Priority setting of health interventions is generally considered as a valuable approach to support low- and middle-income countries (LMICs in their strive for universal health coverage (UHC. However, present initiatives on priority setting are mainly geared towards the development of more cost-effectiveness information, and this evidence does not sufficiently support countries to make optimal choices. The reason is that priority setting is in reality a value-laden political process in which multiple criteria beyond cost-effectiveness are important, and stakeholders often justifiably disagree about the relative importance of these criteria. Here, we propose the use of ‘evidence-informed deliberative processes’ as an approach that does explicitly recognise priority setting as a political process and an intrinsically complex task. In these processes, deliberation between stakeholders is crucial to identify, reflect and learn about the meaning and importance of values, informed by evidence on these values. Such processes then result in the use of a broader range of explicit criteria that can be seen as the product of both international learning (‘core’ criteria, which include eg, cost-effectiveness, priority to the worse off, and financial protection and learning among local stakeholders (‘contextual’ criteria. We believe that, with these evidence-informed deliberative processes in place, priority setting can provide a more meaningful contribution to achieving UHC.

  8. Economic costs of minor depression: a population-based study.

    NARCIS (Netherlands)

    Cuijpers, P.; Smit, H.F.E.; Oostenbrink, J.; de Graaf, R.; ten Have, M.; Beekman, A.T.F.

    2007-01-01

    Objective: Although the clinical relevance of minor depression has been demonstrated in many studies, the economic costs are not well explored. In this study, we examine the economic costs of minor depression. Method: In a large-scale, population-based study in the Netherlands (n = 5504) the costs

  9. Economic costs of minor depression: a population-based study

    NARCIS (Netherlands)

    Cuijpers, P.; Smit, H.F.E.; Oostenbrink, J.; de Graaf, R.; ten Have, M.; Beekman, A.T.F.

    2006-01-01

    Objective: Although the clinical relevance of minor depression has been demonstrated in many studies, the economic costs are not well explored. In this study, we examine the economic costs of minor depression. Method: In a large-scale, population-based study in the Netherlands (n = 5504) the costs

  10. The value relevance of environmental emissions

    Directory of Open Access Journals (Sweden)

    Melinda Lydia Nelwan

    2016-07-01

    Full Text Available This study examines whether environmental performance has value relevance by investigating the relations between environmental emissions and stock prices for the U.S. public companies. The previous studies argued that the conjectured relations between accounting performance measures and environmental performance do not have a strong theoretical basis, and the modeling of relations between market per-formance measures and environmental performance do not adequately consider the relevance of accounting performance to market value. Therefore, this study examines whether publicly reported environmental emissions provide incremental information to accounting earnings in pricing companies stocks. It is done among the complete set of industries covered by Toxics Release Inventory (TRI reporting for the period 2007 to 2010. Using Ohlson model but modified to include different types of emis-sions, it is found that ground emissions (underground injection and land emissions are value relevant but other emission types (air and water and transferred-out emis-sions appear to not provide incremental information in the valuation model. The result in this study raise concerns that different types of emissions are assessed differently by the market, confirming that studies should not aggregate such measures.

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

    African Journals Online (AJOL)

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

  12. Exploring Eco-Costs and Externalities Absorption Policies and Procedures in the Context of Global Warming

    Directory of Open Access Journals (Sweden)

    Gina Raluca Guse

    2011-06-01

    Full Text Available A set of recent international studies reveal the scarcity of coherent entity-level estimation systems able to lead to an adequate identification and valuation of social and environmental performance, despite the large number of entities claiming their concern for the environmental impact of their business activities.The status quo is mainly caused by the lack of domain-specific accounting regulation, along with a general "information gap" in the field of the potential benefits eco-costs and externalities absorption may generate. Eco-costs and externalities absorption technologies for the costing model are still going through their experimental stages, aiming to reflect both the historicalpolitical context and the philosophical motivations of an organization's management and stakeholders. We held as appropriate (and the paper at hand will speak for the intent to promote this class of technologies for the Romanianbusiness environment, mainly by reviewing the relevant literature in the field and developing an eco-costing model able to provide cost levels consistent with the sustainable development goals.

  13. Analyzing medical costs with time-dependent treatment: The nested g-formula.

    Science.gov (United States)

    Spieker, Andrew; Roy, Jason; Mitra, Nandita

    2018-04-16

    As medical expenses continue to rise, methods to properly analyze cost outcomes are becoming of increasing relevance when seeking to compare average costs across treatments. Inverse probability weighted regression models have been developed to address the challenge of cost censoring in order to identify intent-to-treat effects (i.e., to compare mean costs between groups on the basis of their initial treatment assignment, irrespective of any subsequent changes to their treatment status). In this paper, we describe a nested g-computation procedure that can be used to compare mean costs between two or more time-varying treatment regimes. We highlight the relative advantages and limitations of this approach when compared with existing regression-based models. We illustrate the utility of this approach as a means to inform public policy by applying it to a simulated data example motivated by costs associated with cancer treatments. Simulations confirm that inference regarding intent-to-treat effects versus the joint causal effects estimated by the nested g-formula can lead to markedly different conclusions regarding differential costs. Therefore, it is essential to prespecify the desired target of inference when choosing between these two frameworks. The nested g-formula should be considered as a useful, complementary tool to existing methods when analyzing cost outcomes. Copyright © 2018 John Wiley & Sons, Ltd.

  14. Guidelines for cost control and analysis of cost-type research and development contracts

    Science.gov (United States)

    Sibbers, C. W.

    1981-01-01

    The cost information which should be obtained from a contractor(s) on a major, cost type research and development contract(s), and the analyses and effective use of these data are discussed. Specific type(s) of information which should be required, methods for analyzing such information, and methods for effectively using the results of such analyses to enhance NASA contract and project management are included. The material presented is based primarily on the principal methods which have been effectively used in the management of major cost type research and development contracts.

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

    Science.gov (United States)

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

    2010-01-01

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

  16. Book value, earnings, dividends, and audit quality on the value relevance of accounting information among Nigerian listed firms

    Directory of Open Access Journals (Sweden)

    Muhammad Yusuf Alkali

    2018-04-01

    Full Text Available The objective of this paper is to determine the effect of International Financial Reporting Standards (IFRS as a new accounting reporting among Nigerian listed firms. This study uses book value, earnings and dividends to fill in the gap using a sample of 126 Nigerian listed firms in the stock market from 2009 to 2013 (pre and Post-IFRS adoption. Data was collected from Thompson Reuters, Bank scope DataStreams and annual reports. The study adopted Ohlson (1995 [Ohlson, J. (1995. Earnings, book-value, and dividends in equity valuation. Contemporary Accounting Research, 11(2, 661–687.] price model that has been frequently used in determining the quality of accounting information studies. The study finds that combined book value, earnings and dividends do not provide statistical significance effects on IFRS after adoption on the quality of accounting information. This could be possible, as dividends do not provide a significant effect in the presence of earnings. Furthermore, the audit big 4 quality provided an effect on the quality of accounting information because of IFRS adoption. Therefore, findings of this study provide additional literature on the decreasing quality of accounting information in an emerging market setting like Nigeria. The study implication is to the policy makers, regulators, and government that accounting information do not provide value relevance among Nigerian listed firms after IFRS adoption.

  17. Economic costs of minor depression: a population-based study

    NARCIS (Netherlands)

    Cuijpers, P.; Smit, H.F.E.; Oostenbrink, J.; Graaf, de R.; Have, M. ten; Beekman, A.T.F.

    2006-01-01

    Objective: Although the clinical relevance of minor depression has been demonstrated in many studies, the economic costs are not well explored. In this study, we examine the economic costs of minor depression. Method: In a large-scale, population-based study in the Netherlands (n ¼ 5504) the costs

  18. Risk-adjusted capitation based on the Diagnostic Cost Group Model: an empirical evaluation with health survey information

    NARCIS (Netherlands)

    L.M. Lamers (Leida)

    1999-01-01

    textabstractOBJECTIVE: To evaluate the predictive accuracy of the Diagnostic Cost Group (DCG) model using health survey information. DATA SOURCES/STUDY SETTING: Longitudinal data collected for a sample of members of a Dutch sickness fund. In the Netherlands the sickness

  19. Cost and effectiveness studies in non-small cell lung cancer

    Directory of Open Access Journals (Sweden)

    Pinar Yalcin-Balcik

    2015-02-01

    Full Text Available Lung cancer disease diagnosis and treatment is costly. As the numbers of inflicted rise so does the economic burden assumed for this cancer type. When the treatment expenditures are considered for all types of cancer, the lung cancer is thought to occupy a 20% share. The disease examined in two basic groups as small-cell lung cancer and non-small cell lung cancer (NSCLC is the most frequently encountered type of its kind nationally and in the World. This study considers the cost, effectiveness and cost effectiveness of platinum based chemotherapy medications with active ingredients pemetrexed and gemcitabine used for NSCLC. A review of studies relevant to the advanced stage NSCLC where majority of patients are positioned is foreseen to be useful to the decision makers since policy makers, regulating authorities and physicians require more information due to increased overall finance and costs, as well as treatment cost effectiveness. Furthermore, due to the entry attempt of pemetrexed active ingredient to the list of reimbursed medications for the first stage lung cancer treatment, it is assumed that a review of studies containing pemetrexed and gemcitabine will draw the attention of decision makers at the Social Security Instutition. [TAF Prev Med Bull 2015; 14(1.000: 55-64

  20. Estimating the fitness cost and benefit of cefixime resistance in Neisseria gonorrhoeae to inform prescription policy: A modelling study.

    Directory of Open Access Journals (Sweden)

    Lilith K Whittles

    2017-10-01

    Full Text Available Gonorrhoea is one of the most common bacterial sexually transmitted infections in England. Over 41,000 cases were recorded in 2015, more than half of which occurred in men who have sex with men (MSM. As the bacterium has developed resistance to each first-line antibiotic in turn, we need an improved understanding of fitness benefits and costs of antibiotic resistance to inform control policy and planning. Cefixime was recommended as a single-dose treatment for gonorrhoea from 2005 to 2010, during which time resistance increased, and subsequently declined.We developed a stochastic compartmental model representing the natural history and transmission of cefixime-sensitive and cefixime-resistant strains of Neisseria gonorrhoeae in MSM in England, which was applied to data on diagnoses and prescriptions between 2008 and 2015. We estimated that asymptomatic carriers play a crucial role in overall transmission dynamics, with 37% (95% credible interval CrI 24%-52% of infections remaining asymptomatic and untreated, accounting for 89% (95% CrI 82%-93% of onward transmission. The fitness cost of cefixime resistance in the absence of cefixime usage was estimated to be such that the number of secondary infections caused by resistant strains is only about half as much as for the susceptible strains, which is insufficient to maintain persistence. However, we estimated that treatment of cefixime-resistant strains with cefixime was unsuccessful in 83% (95% CrI 53%-99% of cases, representing a fitness benefit of resistance. This benefit was large enough to counterbalance the fitness cost when 31% (95% CrI 26%-36% of cases were treated with cefixime, and when more than 55% (95% CrI 44%-66% of cases were treated with cefixime, the resistant strain had a net fitness advantage over the susceptible strain. Limitations include sparse data leading to large intervals on key model parameters and necessary assumptions in the modelling of a complex epidemiological process