Substâncias voláteis em mel floral e mel de melato

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CAMPOS Gisélia

2000-01-01

Full Text Available Embora pareça existir um "flavor" característico de mel, a grande variedade de flores disponíveis para a abelha, possibilita uma grande diversidade de flavor e aroma, indicando a presença de vários componentes voláteis. Alguns destes dependem da fisiologia da abelha, dos procedimentos após a colheita e no mel de melato há também a interferência de insetos sugadores e das formigas. Várias substâncias voláteis já foram identificadas, sendo algumas características de determinados méis uniflorais. Com o objetivo de encontrar uma substância volátil característica do mel de melato, seis amostras deste tipo de mel e seis amostras de mel floral foram analisadas usando extração por arraste de gás hidrogênio e cromatografia a gás acoplada a espectrometria de massas. Ácido acético foi encontrado em quatro amostras de mel de melato e em uma amostra de mel floral porém, com menor abundância.

A aplicação das tecnologias de prototipagem rápida na confecção de matrizes táteis

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Maria Engracinda dos Santos Ferreira

Full Text Available No Brasil, as matrizes necessárias para a reprodução de mapas táteis ainda são produzidas de modo artesanal e demorado. Este artigo apresenta uma proposta de confeccionar matrizes táteis a partir de diferentes tecnologias de prototipagem rápida e determinar a sua viabilidade na automação do processo de fabricação das matrizes táteis. Primeiro foi realizada uma revisão na literatura sobre o assunto para verificar, dentro dos processos de prototipagem existentes, quais podem ser utilizados na confecção de matrizes táteis, principalmente quanto a capacidade da matéria-prima em resistir à pressão e altas temperaturas durante o processo de produção dos mapas finais. Apesar destes requisitos operacionais constituírem uma desvantagem em termos de equipamento especializado, o principal ganho no emprego destes poderá ser obtido pela garantia de geração de matrizes idênticas e flexibilidade na escolha de padrões. Os primeiros protótipos foram produzidos em poliuretano, pó de gesso e Uriol, em dois processos: impressoras 3D e máquinas fresadoras. As matrizes foram feitas apenas com o uso da fresadora, com poliuretano e MDF como matéria-prima. Foram conduzidos testes de percepção tátil pelo revisor de Braille do Instituto Benjamin Constant, seguindo metodologia padrão adotada pela instituição em todos os materiais produzidos.

Optimal Finite-Thrust Trans-earth Injection (TEI) Maneuvers for a Low Lunar Orbit (LLO) Earth Return Mission

Science.gov (United States)

2010-12-01

1997) A commonly used coordinate system in astrodynamics is called the Geocentric Equatorial Coordinate System (IJK) which is a non-rotating system...final TEI burn had a spacing range of approximately 0.4 to 0.8 minutes between them. The approach therefore was to examine the singular arc by

Process' standardization and change management in higher education. The case of TEI of Athens

Science.gov (United States)

Chalaris, Ioannis; Chalaris, Manolis; Gritzalis, Stefanos; Belsis, Petros

2015-02-01

The establishment of mature operational procedures and the effort of standardizing and certifying these procedures is a particularly arduous and demanding task which requires strong commitment from management to the existing objectives, administrative stability and continuity, availability of resources, an adequate implementation team with support from all stakeholders and of course great tolerance until tangible results of the investment are shown. Ensuring these conditions, particularly in times of economic crisis, is an extremely difficult task for large organizations such as TEI of Athens where there is heterogeneity in personnel and changes in the administrative hierarchy arise plethora of additional difficulties and require an effective change management. In this work we depict the path of standardization and certification of administrative functions of TEI of Athens, with emphasis on difficulties encountered and how to address them and in particular issues of change management and the culture related to this effort. The requirement for infrastructure needed to be maintained in processes and tools process & strategic management is embodied, in order to evolve mechanisms for continuous improvement processes and storage / recovery of the resulting knowledge. The work concludes with a general design of a road map of internal audit and continuous improvement processes for a large institution of higher education.

Constituintes voláteis de cafés "gourmet" e mole do cerrado do triângulo mineiro em função da torra

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Nascimento Evandro Afonso do

2003-01-01

Full Text Available Neste trabalho foi estudada a variação da composição dos voláteis de dois cafés "gourmet" e de um café mole em função do grau de torrefação. Os cafés provenientes de Araguari, cerrado do Triângulo Mineiro, foram submetidos à torra americana (grãos marrons claros, média (grãos marrons e forte (grãos pretos e, em seguida, moídos e submetidos a uma destilação por arraste de vapor em contra-corrente com diclorometano. A análise de cromatografia gasosa acoplada à espectrometria de massas (CG-EM dos constituintes voláteis mostrou que piridina, pirazina e derivados, furfural e derivados são os principais constituintes voláteis dos cafés analisados. Mostrou ainda que não é possível diferenciar os três tipos de café pelos compostos dominantes (concentração acima de 1% no aroma. Foi observado também que a torra afeta sensivelmente os resultados, sendo que a torra americana, usada normalmente na prova da xícara para classificação sensorial de cafés, produz alguns voláteis de forte impacto no aroma que não aparecem na torra média nem na forte, além de apresentar concentrações dos componentes mais comuns muito diferentes daquelas observadas nas outras duas torras.

The Training Evaluation Inventory (TEI)--Evaluation of Training Design and Measurement of Training Outcomes for Predicting Training Success

Science.gov (United States)

Ritzmann, Sandrina; Hagemann, Vera; Kluge, Annette

2014-01-01

Training evaluation in research and organisational contexts is vital to ensure informed decisions regarding the value of training. The present study describes the development of a valid and reliable training evaluation inventory (TEI), as it does not exist so far. The objectives were a) to construct an instrument that is theoretically and…

Análise qualitativa de compostos voláteis do headspace de carne cozida de ovinos e caprinos

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Jossiê Zamperetti Donadel

2013-11-01

Full Text Available Este estudo teve como objetivo caracterizar qualitativamente os compostos voláteis (CV do headspace de diferentes músculos de carne cozida de ovinos e caprinos da região do Alto Camaquã, Rio Grande do Sul - Brasil. Os CV do headspace dos músculos cozidos, L. dorsi e V. lateralis de cinco ovinos machos (idade de 6 meses e cinco cabritos machos castrados (idade de 8-9 meses foram analisados pela técnica de microextração em fase sólida (HS-SPME e cromatógrafo a gás acoplado a espectrômetro de massas (GC/MS. Foram encontrados 73 compostos voláteis, dentre eles aldeídos, cetonas e compostos sulfurados, característicos de carne processada termicamente. A partir da fração volátil, foi possível encontrar marcadores que discriminassem as espécies animais estudadas, caracterizando os caprinos por apresentarem, entre outros compostos, terpenos (β-pineno, α-gurjuneno, α-muuroleno, ausentes em ovinos. Alguns compostos discriminaram V. lateralis e L. dorsi de ovinos, como álcool isopropílico, α-pineno, o-xileno, porém não foi possível obter uma diferenciação entre os músculos de caprinos.

OTIMIZAÇÃO DA ETAPA DE ISOLAMENTO DOS COMPOSTOS VOLÁTEIS DE MEL PARA ANÁLISE POR CROMATOGRAFIA GASOSA

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Deborah H. M. BASTOS

2009-07-01

Full Text Available

O presente trabalho teve por objetivo desenvolver e detalhar uma metodologia de isolamento de compostos voláteis de mel de laranja, utilizando técnica de concentração do headspace e processo de otimização do tempo de captura e do solvente utilizado por meio de métodos sensoriais e instrumentais. Os voláteis foram capturados em polimero Porapak-Q, com tempos de captura variando entre 2 e 4 horas, utilizando-se acetona e hexano para sua desorção. Uma equipe sensorial treinada, composta por oito julgadores selecionados com base em poder discriminativo, repetibilidade e consenso nos julgamentos, avaliou a intensidade de aroma característico de mel em cada um dos isolados obtidos. Realizou-se análise cromatográfica em cada uma das fiações isoladas e o número de picos obtidos foi computado. Análise de variância univariada (ANOVA dos dados sensoriais indicou a acetona como o melhor solvente para eluição dos compostos capturados no polímero poroso e o tempo de captura de 3 horas suficiente para se obter um isolado, apresentando intensidade moderada de aroma característico de mel. Os dados instrumentais confirmaram os resultados obtidos pela análise sensorial dos isolados.

Annotation of toponyms in TEI digital literary editions and linking to the web of data

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Frontini, Francesca

2016-07-01

Full Text Available This paper aims to discuss the challenges and benefits of the annotation of place names in literary texts and literary criticism. We shall first highlight the problems of encoding spatial information in digital editions using the TEI format by means of two manual annotation experiments and the discussion of various cases. This will lead to the question of how to use existing semantic web resources to complement and enrich toponym mark-up, in particular to provide mentions with precise georeferencing. Finally the automatic annotation of a large corpus will show the potential of visualizing places from texts, by illustrating an analysis of the evolution of literary life from the spatial and geographical point of view.

Frugivoria e dispersão de sementes pelo lagarto teiú Tupinambis merianae (Reptilia: Teiidae Frugivory and seed dispersal by the tegu lizard Tupinambis merianae Reptilia: Teiidae

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Everaldo Rodrigo de Castro

2004-01-01

Full Text Available Os lagartos teiús possuem uma dieta generalista, podendo agir como importantes dispersores de sementes em florestas semidecíduas do sudeste do Brasil. Foram estudadas a frugivoria e a dispersão de sementes de lagartos teiús usando animais em cativeiro, através da oferta de frutos de uma floresta semidecídua. Frutos de trinta espécies vegetais foram oferecidos aos lagartos em cativeiro, com diâmetro variando de 0,81 a 10,0 cm. Não foram encontradas diferenças estatísticas na germinação entre as sementes que passaram pelo trato digestivo do lagarto e as controle de Eugenia uniflora (chi²= 0.69, P>0.50, Genipa americana (chi²= 6.4, P>0.975, Cereus peruvianus (chi²= 0.018, P>0.10, e Solanum viarum (chi²= 6.23, P>0.975. O tempo de retenção da semente no tubo digestivo do teiú variou de 22 a 23 h para Solanum lycocarpum e 43 a 44 h para Syagrus romanzoffiana. Nossos resultados indicam que o lagarto teiú tem potencial para agir como um importante dispersor de sementes nos trópicos.Tegu lizards have a generalist diet and may play an important role as seed dispersers in semideciduous forests in south-east Brazil. We studied the frugivory and seed dispersal of tegu lizards using captive animals and offering wild fruits from a semideciduous forest. Thirty fruit species were eaten by the lizards in captivity, ranging from 0.81 to 10.0 cm (fruit diameter. Even large fruit adapted to dispersal by large mammals were swallowed (ex. Syagrus oleracea. There were no statistical differences in seed germination between seeds that passed through the lizard gut and the control in Eugenia uniflora (chi2 = 0.69, P>0.50, Genipa americana (chi2 = 6.4, P>0.975, Cereus peruvianus (chi2 = 0.018, P>0.10, and Solanum viarum (chi2 = 6.23, P>0.975. Seed retention time in the tegu gut ranged from 2224 h (Solanum lycocarpum to 4344 h (for Syagrus romanzoffiana. Our results indicate that tegu lizards have a potential to be an important seed dispersers in the

Projeções, projetos e projéteis: o nome de 'África' e a subjetivação imperial em \\"Lágrimas Do Sol\\" (2003)

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Marcelo R. S. Ribeiro

2008-01-01

RIBEIRO, Marcelo Rodrigues Souza. Projeções, projetos e projéteis: o nome de 'África' e a subjetivação imperial em \\"Lágrimas do Sol\\" (2003)\\". In: HAMBURGER, Esther; SOUZA, Gustavo; MENDONÇA, Leandro; AMANCIO, Tunico. (Org.). Estudos de Cinema SOCINE. 1 ed. São Paulo: Annablume; Fapesp; Socine, 2008, v. , p. 199-207.

Composição de voláteis e perfil de aroma e sabor de méis de eucalipto e laranja

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Bastos Deborah Helena Markowicz

2002-01-01

Full Text Available Neste trabalho foram analisados os compostos voláteis de amostras de mel de eucalipto e laranja colhidos nos estados de São Paulo e de Minas Gerais. O isolamento dos voláteis foi realizado empregando-se uma técnica de ''headspace'' dinâmico, a separação efetuada por cromatografia gasosa de alta resolução e a identificação por espectrometria de massas, Índices de Kovats e padrões, quando disponíveis. Foram identificados no mel de laranja o benzaldeído, o óxido cis de linalol, n-heptanal, 6-metil-5-hepten-2-ona, octanal e fenilacetaldeído, e em mel de eucalipto, o nonanal, 2-heptanona, 2-heptanol, octanol e nonanol. A caracterização sensorial desses méis foi obtida por Análise Descritiva Quantitativa e a aplicação de Análise dos Componentes Principais aos dados revelou que os descritores ''queimado'' e ''sabor residual'' caracterizam o mel de eucalipto, enquanto ''floral'' e ''cera'' caracterizam o mel de laranja. Entre os compostos identificados, o nonanal e o nonanol apresentaram contribuição sensorial importante ao mel de eucalipto, enquanto o fenilacetaldeído e o benzaldeído foram relacionados com os principais descritores do mel de laranja.

Volatile profile and sensory quality of new varieties of Capsicum chinense pepper Perfil de voláteis e qualidade sensorial de novas variedades de pimentas Capsicum chinense

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Deborah dos Santos Garruti

2013-02-01

Full Text Available The objective of this study was to compare the sensory quality and the volatile compound profile of new varieties of Capsicum chinense pepper (CNPH 4080 a strain of'Cumari-do-Pará' and BRS Seriema with a known commercial variety (Biquinho. Volatiles were isolated from the headspace of fresh fruit by SPME and identified by GC-MS. Pickled peppers were produced for sensory evaluation. Aroma descriptors were evaluated by Check-All-That-Apply (CATA method, and the frequency data were submitted to Correspondence Analysis. Flavor acceptance was assessed by hedonic scale and analyzed by ANOVA. BRS Seriema showed the richest volatile profile, with 55 identified compounds, and up to 40% were compounds with sweet aroma notes. CNPH 4080 showed similar volatile profile to that of Biquinho pepper, but it had higher amounts of pepper-like and green-note compounds. The samples did not differ in terms of flavor acceptance, but they showed differences in aroma quality confirming the differences found in the volatile profiles. The C. chinense varieties developed by Embrapa proved to be more aromatic than Biquinho variety, and were well accepted by the judges.O objetivo deste estudo foi comparar a qualidade sensorial e o perfil de compostos voláteis de novas variedades de pimenta Capsicum (CNPH 4080, uma linhagem de cumari-do-pará, e BRS Seriema, com uma variedade comercial (Biquinho. Voláteis foram isolados do headspace dos frutos in natura por SPME e identificados por CG-EM. Conservas das pimentas foram produzidas para a análise sensorial. Descritores do aroma foram avaliados pelo método Check-All-That-Apply (CATA e os dados de frequência submetidos à Análise de Correspondência. A aceitação do sabor das amostras foi analisada por meio de ANOVA. A BRS Seriema apresentou rico perfil de voláteis, com 53 compostos identificados, sendo que cerca de 40% deles são compostos de aroma doce. A CNPH 4080 apresentou perfil semelhante ao da pimenta Biquinho, por

Impacto aromático dos componentes voláteis do café soluvél : uma abordagem analítica e sensorial

OpenAIRE

Denisley Gentil Bassoli

2006-01-01

A aplicação de métodos instrumentais e analíticos cada vez mais sofisticados tem aprimorado a avaliação objetiva do aroma, característica determinante da qualidade de alimentos e de sua aceitabilidade, tendo sido detectados mais de oitocentos componentes voláteis no café torrado, mas com escassa informação disponível para café solúvel. Atualmente, a produção mundial de café solúvel é de aproximadamente quinhentas mil toneladas, sendo o Brasil um importante produtor. O café solúvel é obtido a ...

Equilíbrio líquido-vapor de solventes na presença de solutos não voláteis

OpenAIRE

Parente, Bruno Miguel Ramos

2009-01-01

Neste trabalho estudou-se o efeito da adição de alguns sais e líquidos iónicos no equilíbrio líquido-vapor (ELV) de algumas misturas importantes na indústria química, tais como etanol + água, 1-propanol + água, 2-propanol + água, acetona + metanol, acetato de metilo + metanol e clorofórmio + etanol. O conjunto de solutos não voláteis estudados é formado por Ca(NO3)2, CuCl2, NaI, KI, LiNO3, LiCl, NaSCN, KCH3COO, CaCl2, [BMIM][Cl] e [EMIM][triflate]. Em primeiro lugar, realizo...

Volatile profile of the headspace fraction of "assa-peixe" (Vernonia sp. honeys Perfil dos compostos voláteis presentes na fração "headspace" de méis de assa-peixe

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Mariana Carvalho Ribeiro

2008-03-01

Full Text Available The volatile compounds were isolated from the headspace fraction of "assa-peixe" honeys by adsorptive column chromatography, eluted with acetone and analysed by GC-FID and GC-MS. Volatile compounds were separated using a polar phase column. Low- and medium-boiling point volatile compounds predominated in the headspace. A large proportion of 3-penten-2-one (80.5 ± 13.9 µg.kg-1 and benzaldehyde (25.9 ± 4.2 µg.kg-1 was found in the headspace fraction, while 2-penten-1-ol, 3-hexenyl butanoate, octadecane and hexanoic acid (Os compostos voláteis da fração "Headspace" de méis de assa-peixe foram adsorvidos pela técnica de cromatografia de adsorção, eluídos com acetona e analisados através da CG/DIC e CG/EM usando coluna polar de sílica fundida. Os compostos voláteis de baixo e médio ponto de ebulição predominaram na fração "headspace". Foi achada uma grande proporção de 3-penten-2-ona (80,5 ± 13,9 µg.kg-1 e benzaldeído (25,9 ± 4,2 µg.kg-1, enquanto o 2-penten-1-ol, o hexanoato de 3-hexenila, o octadecano e o ácido hexanóico (<0,01 µg.kg-1 foram compostos minoritários. Um total de doze compostos voláteis foi identificado, sendo cinco descritos pela primeira vez no mel de assa-peixe. Destes cinco, a 3-penten-2-ona, o dodecano, o tridecano e o benzaldeído foram definitivamente identificados na fração "headspace" dos méis de assa-peixe brasileiro.

Embolia gasosa venosa inadvertida durante cesariana: bolsas retráteis ​​para líquidos intravenosos sem saídas autovedantes oferecem riscos. Relato de caso

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Mefkur Bakan

2013-08-01

Full Text Available O anestesiologista deve estar ciente das causas, do diagnóstico e do tratamento de embolia venosa e adotar padrões de prática para prevenir sua ocorrência. Embora a embolia gasosa seja uma complicação conhecida da cesariana, descrevemos um caso raro de desatenção que causou embolia gasosa iatrogênica quase fatal durante uma cesariana sob raquianestesia. uma das razões para o uso de bolsas autorretráteis para infusão em vez dos frascos convencionais de vidro ou plástico é a precaução contra embolia gasosa. Também demonstramos o risco de embolia venosa com o uso de dois tipos de bolsas plásticas retráteis (à base de cloreto de polivinil [PVC] e de polipropileno para líquidos intravenosos. As bolsas para líquidos sem saídas autovedantes apresentam risco de embolia gasosa se o sistema de fechamento estiver quebrado, enquanto a flexibilidade da bolsa limita a quantidade de entrada de ar. bolsas à base de pvc, que têm mais flexibilidade, apresentam risco significativamente menor de entrada de ar quando o equipo de administração intravenosa (IV é desconectado da saída. usar uma bolsa pressurizada para infusão rápida sem verificar e esvaziar todo o ar da bolsa IV pode ser perigoso.

Compressor motor for air conditioners realizing high efficiency and low cost; Kokoritsu tei cost wo jitsugenshita eakonyo asshukuki motor

Energy Technology Data Exchange (ETDEWEB)

Inaba, Y.; Kawamura, K.; Imazawa, K. [Toshiba Corp., Tokyo (Japan)

2000-01-01

The compressor motor accounts for most of the consumption of electric power in an air conditioner. To promote energy-saving, Toshiba has been progressively changing the compressor motors in its air conditioners to high-efficiency brushless DC motors. We have now developed a new compressor motor in order to achieve even greater energy-saving. A concentrated winding system was adopted featuring direct winding on the teeth of the stator core, for the first time in the industry. As a result, it was possible to realize a high-efficiency, compact, lightweight, and low-cost motor. Moreover, by constructing a new system for production, we were able to improve productivity and quality. The newly developed motor is expected to contribute to the further diffusion of energy-saving air conditioners. (author)

COMPOSTOS ORGÂNICOS VOLÁTEIS DE TINTAS IMOBILIÁRIAS E CERTIFICAÇÕES AMBIENTAIS: ESTUDO DE CASO PARA SUBSOLOS

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Henrique Oliveira Merten

2016-11-01

Full Text Available RESUMO: Compostos orgânicos voláteis são poluentes atmosféricos capazes de provocar uma série de danos à saúde dos seres humanos, o que mostra a importância do seu estudo. Apesar disto, as legislações e certificações ambientais vigentes no mundo e no Brasil apresentam parâmetros muitas vezes ineficientes em relação a esses contaminantes. Neste contexto, o presente trabalho teve como objetivo a avaliação das legislações e certificações ambientais nacionais e internacionais em relação ao critério de concentração de compostos orgânicos voláteis (COVs em ambientes internos. Para tanto, foi apresentada uma avaliação simplificada da concentração de COVs emitidos por tintas imobiliárias nos subsolos de um edifício em Brasília, a fim de embasar a análise realizada. A principal contribuição deste trabalho foi apresentar a quantificação de COVs para o estudo de caso analisado, as lacunas presentes nas certificações e legislações ambientais com relação aos COVs, ressaltando os pontos que precisam ser melhorados na legislação para a minimização dos impactos à saúde causados por esses compostos. ABSTRACT: Volatile organic compounds are air pollutants that can cause a lot of damage to human health, which shows the importance of their study. Despite this, laws and environmental certifications in the world and Brazil have parameters often inefficient in relation to these contaminants. In this context, this study aimed to evaluate the legislation and national and international environmental certifications for the criterion of concentration of volatile organic compounds (VOCs in indoor environments. Therefore, it was presented a simplified evaluation of VOC concentration emitted by housing paints in the basement of a building in Brasilia, in order to base this analysis. The main contribution of this paper was to present the quantification of VOCs for the analyzed case study, the gaps present in certifications

Volatile profile of heated soybean oil treated with quercetin and chlorogenic acid Perfil de compostos voláteis do óleo de soja aquecido e tratado com quercetina e ácido clorogênico

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Adriana Leão de Miranda

2008-12-01

Full Text Available Changes in the profile of volatile compounds after the heating of refined soybean oil without adding antioxidants, and treated with quercetin and chlorogenic acid (5-CQA were investigated by GC/FID, GC/MS, and GC/SNIFFING. The heating temperature of the oil sample was 20 °C for the first minute, and then it was increased up to 160 °C at the rate of 10 °C min-1. The final temperature was kept for 10 minutes. 19 volatiles were identified in the heated samples without antioxidants. Medium-chain carbonyls predominated in the volatile fraction, mainly 2-heptenal, 2,4-heptadienal and 2,4-decadienal. Around 11 to 15 volatile compounds were detected in the heated samples treated with 5-CQA and quercetin, respectively. 5-CQA was not very efficient in delaying the formation of oxidative volatile compounds. The samples quercetin presented lower proportion of carbonyls with C6-C9.. The GC peak area data were used as an approach to estimate the relative content of each volatile compound and indicate that the samples treated with quercetin (p As alterações no perfil de compostos voláteis, após o aquecimento de óleo de soja refinado sem a adição de antioxidantes e tratado previamente com quercetina e ácido clorogênico (5-ACQ, foram investigadas através da CG/DIC, CG/EM e CG/SNIFFING. A temperatura de aquecimento do óleo foi de 20 °C no primeiro minuto e aumentada até 160 °C à taxa de 10 °C min-1. A temperatura final foi mantida por 10 minutos. Um total de 19 compostos voláteis foi identificado nas amostras aquecidas sem a adição de antioxidantes. As carbonilas de cadeia média predominaram na fração volátil. Cerca de 15 e 11 compostos voláteis foram detectados no óleo aquecido com adição prévia de quercetina e 5-ACQ, respectivamente. As amostras tratadas com quercetina mostraram uma menor proporção de carbonilas com esqueletos de carbono C6-C9. A composição estimada de compostos voláteis mostrou que amostras tratadas com

Evaluation of noni (Morinda citrifolia volatile profile by dynamic headspace and gas chromatography-mass spectrometry Avaliação do perfil de voláteis em noni (Morinda citrifolia por headspace dinâmico e cromatografia gasosa-espectrometria de massas

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Adriana Sousa

2010-09-01

Full Text Available Noni is a fruit that has interested the scientific community due to its medicinal and functional activities. Different products that contain noni are already in the market, but their consumption could be impaired by their distinctive unpleasant aroma and flavor. The aim of this work was to evaluate the noni pulp volatile profile by dynamic headspace and gas chromatography-mass spectrometry. Thirty seven volatile compounds were detected, mainly alcohols (63.3%, esters (26.9%, cetones (7.4%, and acids (1.2%.O noni é um fruto que tem interessado à comunidade científica por sua atividade funcional e medicinal. Já se encontram no mercado diferentes produtos que contêm noni em sua composição, mas seu consumo tem sido prejudicado por seu aroma e sabor desagradáveis. O objetivo deste trabalho foi o de avaliar o perfil de voláteis da polpa de noni pela técnica de headspace dinâmico e cromatografia gasosa-espectrometria de massas. Foram detectados 37 compostos voláteis, sendo os principais: alcoóis (63,3%, ésteres (26,9%, cetonas (7,4% e ácidos (1,2%.

Effective seismic acceleration measurements for low-cost Structural Health Monitoring

Science.gov (United States)

Pentaris, Fragkiskos; Makris, John P.

2015-04-01

There is increasing demand on cost effective Structural Health Monitoring systems for buildings as well as important and/or critical constructions. The front end for all these systems is the accelerometer. We present a comparative study of two low cost MEMS accelaration sensors against a very sensitive, high dynamic range strong motion accelerometer of force balance type but much more expensive. A real experiment was realized by deploying the three sesnors in a reinforced concrete building of the premises of TEI of Crete at Chania Crete, an earthquake prone region. The analysis of the collected accelararion data from many seismic events indicates that all sensors are able to efficiently reveal the seismic response of the construction in terms of PSD. Furthermore, it is shown that coherence diagrams between excitation and response of the building under study, depict structural characteristics but also the seismic energy distribution. This work is supported by the Archimedes III Program of the Ministry of Education of Greece, through the Operational Program "Educational and Lifelong Learning", in the framework of the project entitled "Interdisciplinary Multi-Scale Research of Earthquake Physics and Seismotectonics at the front of the Hellenic Arc (IMPACT-ARC)" and is co-financed by the European Union (European Social Fund) and Greek national funds.

Biofiltração de compostos orgânicos voláteis e gás sulfídrico em estações de despejos industriais de processamento de hidrocarbonetos.

OpenAIRE

Beatrix Nery Villa Martignoni

2007-01-01

Neste trabalho foi estudado o tratamento simultâneo por biofiltração de emissões de compostos orgânicos voláteis, COV e gás sulfídrico, H2S, em estações de tratamento de despejos industriais, de refinaria de petróleo, ETDI. A biofiltração dos gases emanados da EDTI mostrou ser uma técnica de alta eficiência, atingindo valores de 95 a 99 % para tratamento simultâneo de COV e H2S em concentrações de 1000 e 100 ppmv, respectivamente. Foram realizados testes em 95 dias consecutivos...

Defect Tolerance to Intolerance in the Vacancy-Ordered Double Perovskite Semiconductors Cs ₂ SnI ₆ and Cs ₂ TeI ₆

Energy Technology Data Exchange (ETDEWEB)

Maughan, Annalise E.; Ganose, Alex M.; Bordelon, Mitchell M.; Miller, Elisa M.; Scanlon, David O.; Neilson, James R.

2016-07-13

Vacancy-ordered double perovskites of the general formula, A2BX6, are a family of perovskite derivatives composed of a face-centered lattice of nearly isolated [BX6] units with A-site cations occupying the cuboctahedral voids. Despite the presence of isolated octahedral units, the close-packed iodide lattice provides significant electronic dispersion, such that Cs2SnI6 has recently been explored for applications in photovoltaic devices. To elucidate the structure-property relationships of these materials, we have synthesized the solid solution Cs2Sn1-xTexI6. However, even though tellurium substitution increases electronic dispersion via closer I-I contact distances, the substitution experimentally yields insulating behavior from a significant decrease in carrier concentration and mobility. Density functional calculations of native defects in Cs2SnI6 reveal that iodine vacancies exhibit a low enthalpy of formation and the defect energy level is a shallow donor to the conduction band, rendering the material tolerant to these defect states. The increased covalency of Te-I bonding renders the formation of iodine vacancy states unfavorable, and is responsible for the reduction in conductivity upon Te substitution. Additionally, Cs2TeI6 is intolerant to the formation of these defects, as the defect level occurs deep within the band gap and thus localizes potential mobile charge carriers. In these vacancy-ordered double perovskites, the close-packed lattice of iodine provides significant electronic dispersion, while the interaction of the B- and X-site ions dictates the properties as they pertain to electronic structure and defect tolerance. This simplified perspective -- based on extensive experimental and theoretical analysis -- provides a platform from which to understand structure-property relationships in functional perovskite halides.

Captura de Rhynchophorus palmarum L. (Coleoptera: curculionidae em armadilhas iscadas com o feromônio de agregação e compostos voláteis de frutos do abacaxi Trap catches of Rhynchophorus palmarum L. (Coleoptera: curculionidae baited with its aggregation pheromone and volatile compounds from pineapple

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Adriana Guimarães Duarte

2003-04-01

Full Text Available O objetivo deste trabalho foi determinar os índices de captura de Rhynchophorus palmarum em armadilhas iscadas com o feromônio de agregação, 6-metil-2(E-hepten-4-ol (rincoforol, associado a toletes de cana-de-açúcar, a pedaços de frutos do abacaxi e a seis compostos voláteis isolados de frutos do abacaxi. Os compostos voláteis do abacaxi são caracterizados por uma mistura de ésteres metílicos e etílicos, sendo o octanoato de metila e o octanoato de etila os mais abundantes. As armadilhas iscadas com o rincoforol associado a toletes de cana-de-açúcar e as iscas com rincoforol associado a pedaços de abacaxi não apresentaram diferenças significativas no número de besouros capturados. No entanto, ambas apresentaram índices de captura superiores àquelas em que o rincoforol foi utilizado em associação com voláteis do abacaxi. Não se observaram efeitos significativos do local e época de captura, nem no número de machos e de fêmeas capturados.The aim of this work was to investigate the capture of Rhynchophorus palmarum in traps baited with its aggregation pheromone, 6-methyl-2(E-hepten-4-ol (rhynchophorol, in association with sugar cane, pieces of pineapple fruit, and six volatile compounds from pineapple. A mixture of methyl and ethyl esters, being methyl octanoate and ethyl octanoate the most abundant, characterizes the volatile compounds from pineapple fruits. Traps baited with rhynchophorol in association with sugar cane and those baited with rhynchophorol in association with pieces of pineapple, showed no significant differences in the number of trapped weevils. However, both traps caught significantly more weevils, than those baited with rhynchophorol in association with pineapple volatiles. There were no significant effects from place and time or in the number of male and female weevils trapped.

Caracterização e extração de compostos voláteis de resíduos do processamento de maracujá (Passiflora edulis Sims f. flavicarpa degener Characterization and extraction of volatile compounds from passion fruit (Passiflora edulis Sims f. flavicarpa degener processing waste

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Lília Calheiros de Oliveira

2012-12-01

Full Text Available Este estudo objetivou extrair e identificar compostos voláteis presentes nos resíduos de processo de maracujá. Obtiveram-se destilados a partir de resíduos de maracujá através das técnicas de hidrodestilação simples e hidrodestilação com arraste de gás nitrogênio. Os compostos voláteis presentes nos destilados foram capturados por microextração em fase sólida, empregando-se fibra Carboxen/DVB/DMS, e identificados por cromatografia gasosa acoplada com espectrômetro de massa, usando a coluna capilar de sílica fundida CP WAX 52. Foram identificados trinta e um compostos voláteis no extrato obtido pela técnica de hidrodestilação simples, sendo os principais compostos: neral (26,19%, cinamato de metila (18,52%, linalol (16,82%, 1-undecanol (5,60%, cis-óxido de linalol (4,41%, benzaldeído (3,92% e 1-hexanol (3,48%. Para a hidrodestilação com arraste de gás nitrogênio, trinta compostos foram identificados, sendo que, em maior porcentagem de área, destacaram-se: cinamato de metila (30,41%, neral (24,46%, β-ionona (13,81%, linalol (4,0% e acido butanoico (2,19%. O presente estudo revelou que os resíduos de maracujá apresentam compostos voláteis que podem ser extraídos na forma de aromas, apresentando potencial para gerar essências naturais com valor agregado.The aim of this study was to extract and identify volatile compounds from passion fruit residues generated during processing. Distillates of passion fruit residues were obtained from the techniques of simple hydrodistillation and hydrodistillation by passing nitrogen gas. The volatile compounds present in the distillates were captured by solid phase microextraction with Carboxen/DVB/DMS fiber. The volatile compounds were indentified by gas chromatography with mass spectrometry using a fused sillica capillary column with a CP WAX 52 stationary phase. Thirty one compounds were indentified by simple hydrodistillation technique. The main compounds were: neral (26

Asmens duomenų apsaugos ir žodžio laisvės konfliktas elektroninėje viešojoje erdvėje. Teisės būti pamirštam atvejis

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Maslauskaitė, Judita

2018-01-01

Žodžio laisvė yra viena iš bene seniausiai pripažintų ir konstituciškai saugomų fundamentalių žmogaus teisių pasauliniu lygmeniu. Šiandienos demokratijų kontekste būtų sunku įsivaizduoti visuomenę, neturinčią teisės kalbėti, laisvai ir nuo niekieno nepriklausomai reikšti savo mintis bei idėjas. Pats žodžio laisvės konceptas buvo socialiai konstruojamas dar nuo amžių prieš Kristų, kuomet žodžio laisvė buvo prilyginama vyrų teisei laisvai kalbėti politinėmis temomis. Atsiradus ir plėtojantis pi...

Alelopatia de extratos voláteis na germinação de sementes e no comprimento da raiz de alface Allelopathy of plant volatile extracts on seed germination and radicle length of lettuce

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Maria da Conceição Sampaio Alves

2004-11-01

Full Text Available O objetivo deste trabalho foi identificar possíveis efeitos alelopáticos de extratos voláteis de óleos essenciais na germinação e no comprimento da raiz de plântulas de alface. Foram utilizadas cinco concentrações de cada óleo (0,0, 0,001, 0,01, 0,1 e 1,0%, v/v, em delineamento inteiramente casualizado, com quatro repetições de 25 sementes de alface. Os extratos voláteis de óleos essenciais de canela, alecrim-pimenta, capim-citronela e alfavaca-cravo evidenciaram potencialidades alelopáticas na germinação e comprimento das raízes de plântulas de alface, efeitos que variaram de acordo com a concentração do óleo. O extrato volátil de óleo de jaborandi estimula o crescimento da radícula e não provoca inibição da germinação de sementes de alface, caracterizando-se como de efeito alelopático benéfico.The objective of this work was to identify allelopathic effects of volatile extracts of essential oils on germination and radicle length of lettuce seedlings. Five concentrations were utilized for each oil (0.0, 0.001, 0.01, 0.1 and 1.0%, v/v arranged into a completely randomized design with four replicates of 25 seeds. The volatile extracts of essential oils of cinnamon, alecrim-pimenta, capim-citronela and alfavaca-cravo revealed allelopathic potentialities on lettuce seed germination and radicle growth, effect which varied according to the oil concentration. The volatile extract of Jaborandi essential oil stimulates radicle growth and does not inhibit lettuce seeds germination, which is characterized as a beneficial allelopathic effect.

Whether administration of justice is exceptionally only a human right?

OpenAIRE

Sapetkaitė, Gabrielė

2017-01-01

Šio darbo tikslas yra aptarti teisingumo vykdymą kaip tradicinę žmogaus teisę, dirbtinio intelekto sistemų poveikį teisės srityje bei pateikti galimus žmogaus teisės vykdyti teisingumą reguliavimo sprendimus dirbtinio intelekto sistemų kontekste. Darbo objektas yra – žmogaus teisė vykdyti teisingumą. Magistro darbu yra siekiama paanalizuoti mokslinę problemą ir atsakyti į klausimą ar teisingumo vykdymas yra išimtinai tik žmogaus teisė? Siekiant atsakyti į šį klausimą darbe yra pateikiami užsi...

Unification and approximation of the law of civil procedure

OpenAIRE

Juronytė, Austė

2014-01-01

Šiame darbe yra analizuojami bendrieji civilinio proceso teisės vienodinimo ir derinimo civilinėse ir komercinėse bylose teorinai ir praktiniai klausimai: tai civilinio proceso teisės samprata, istorija ir pagrindiniai šių dienų civilinio proceso teisės raidos bruožai. Taip pat pirmojoje darbo dalyje analizuojamos civilinio proceso teisės vienodinimo kliūtys bei pagrindinės civilinio proceso teisės vienodinimo priežastys arba tikslai, svarstoma kiek jos yra pagrįstos. Antroji darbo dalis yra ...

Identificação de compostos voláteis da cúrcuma empregando microextração por fase sólida e cromatografia gasosa acoplada à espectrometria de massas Identification of volatile compounds of turmeric using solid phase microextraction and gas chromatography coupled to mass spectrometry

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Adriana R. Mata

2004-03-01

Full Text Available Compostos voláteis da cúrcuma (Curcuma longa L. cultivada no Brasil foram isolados por microextração por fase sólida. Os rizomas foram cozidos em solução de bicarbonato de sódio 0,1%, fatiados, secos e triturados. Visando estabelecer o sistema ideal para a microextração, fibras de polidimetilsiloxano de 100µm de espessura foram expostas ao headspace de frascos de 10mL. Estudou-se a influência das seguintes variáveis sobre o rendimento dos compostos voláteis obtidos: amostras em pó (0,1 a 1,0g e em solução (40mg/L, diferentes temperaturas (40 a 70ºC e tempos (2 a 20min de partição. O efeito da temperatura (210 a 240ºC e do tempo (3 e 5min de dessorção também foi avaliado. As melhores condições para a partição dos compostos voláteis foram 0,1g do pó, 70ºC e 5min. A temperatura de 220ºC e o tempo de 5 minutos foram os de maior eficiência para a dessorção. A cromatografia gasosa foi conduzida em coluna capilar, detecção por ionização de chama e identificação por espectrometria de massas. A análise dos espectros de massas obtidos para os nove compostos voláteis predominantes indicou a presença de ar-curcúmeno, ar-turmerona, zingibereno, beta-sesquifelandreno, sabineno, 1,8-cineol e 1,4-terpineol.Volatile compounds from turmeric (Curcuma longa L. cultived in Brazil were isolated by solid phase microextraction. The rhizomes were cooked in 0.1% sodium bicarbonate solution, sliced, dried and ground. Polydimethyldiloxanes fibers (100 mm diameter were exposed to the headspace of 10 mL flasks with the aim of establishing an ideal microextraction system. The influence of the following parameters on the volatile substances obtained was studied: powder samples (0.1 to 1.0 g and dissolved samples (40 mg/L, different temperatures (40 to 70ºC and partition periods (2 to 20 min. The effect of temperature (210 to 240ºC and time (3 to 5 min on desorption efficiency was also evaluated. Optimum conditions for the

The Junkyard in the Jungle: Transnational, Transnatural Nature in Karen Tei Yamashita’s Through the Arc of the Rain Forest

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Begoña Simal

2010-03-01

Full Text Available In this new millennium the relatively young field of ecocriticism has had to face important transdisciplinary, transnational, and transnatural challenges. This article attempts to demonstrate how two of the major changes that environmental criticism is currently undergoing, the transnational turn and the transnatural challenge, have both been encoded in Through the Arc of the Rain Forest (1990, the first novel published by Karen Tei Yamashita. I particularly focus on a significant episode in Through the Arc of the Rain Forest, when a peculiar anthropogenic ecosystem is discovered, and interpret it according to Leo Marx’s classic paradigm of “the machine in the garden.” I intend to prove that Yamashita’s novel not only revisits the old master theory but also revamps it by destabilizing the classic human-nature divide inherent in first-wave ecocriticism and by adding the transnational ingredient. Thus, the machine-in-the-garden paradigm is updated in order to incorporate the broadening of current environmental criticism, both literally (globalization and conceptually (transnatural nature. While at times Marx’s paradigm may metamorphose in intriguing ways, the old trope also corroborates its continuing validity. Though filtered by the sieve of globalization and shaken by the emergence of cyborg ecosystems, “the machine in the garden” has survived as a compelling ecocritical framework, even if it occasionally mutates into a junkyard in the jungle.

Fiscal 1998 result report on research and development project of regional consortiums (the first year). Research and development of regional consortium energy / Report on development of high-grade and low-cost molds for rubber and plastics; 1998 nendo chiiki consortium energy kenkyu kaihatsu (dai 1 nendo). Gomu plastic yo kohin'i tei cost kanagata no kenkyu kaihatsu

Energy Technology Data Exchange (ETDEWEB)

NONE

1999-03-01

Discussions were given on quality improvement and cost reduction of heating and forming molds for household rubber, plastics and electronic device parts. This paper summarizes the achievements in fiscal 1998. Verification was made on chromium plated steel and stainless steel molds as to improvement in water repellency of the mold surface by injecting N and F ions, improvement in surface hardness by making the surface into CrN and CrF, and improvement in wear resistance. In order to inject the ions uniformly into the mold surface having irregularities, a high-frequency and high-energy power supply was developed. Development was made on a negative voltage induction pulse power supply taking synchronism with the above pulse power supply and a 50-kV field through device. The design and fabrication thereof have been completed and the trial operation has begun. In order to evaluate mold releasing performance and pollution effect on molds under the same conditions for all makes, a unified evaluation criterion was established. With regard to nitriding and chromation by means of nitrogen ion injection into chromium plated steels under the unified rubber composition, the mold releasing performance and pollution effect were evaluated in terms of economics. Residue of rubber material in a mold has decreased, and metal polluting effect has been improved. Quantitative evaluation was performed successfully by the CCD taken image processing of surface images. (NEDO)

Compostos voláteis dos frutos de maracujá (Passiflora edulis forma Flavicarpa e de cajá (Spondias mombin L. obtidos pela técnica de headspace dinâmico Volatile compounds in passion fruit (Passiflora edulis forma Flavicarpa and yellow mombin (Spondias mombin L. fruits obtained by dynamic headspace technique

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Nerendra Narain

2004-06-01

Full Text Available Entre as inúmeras frutas tropicais e subtropicais produzidas no Brasil, duas que se destacam do ponto de vista do aroma da polpa são maracujá amarelo (Passiflora edulis forma Flavicarpa e cajá (Spondias mombin L.. Os voláteis da polpa destas frutas foram capturados pela técnica de headspace dinâmico e analisados no sistema de cromatografia gasosa de alta resolução e espectrometria de massa. Foram identificados 48 e 33 compostos voláteis na polpa de maracujá e cajá, respectivamente. Os compostos voláteis predominantes na polpa de maracujá pertenceram às classes de ésteres (59,24%, aldeídos (15,27%, cetonas (11,70% e álcoois (6,56%, enquanto na polpa de cajá as principais classes de compostos foram de ésteres (48,76%, álcoois (21,69%, aldeídos (11,61% e cetonas (4,19%. Outros compostos aromáticos característicos foram para maracujá: beta-ionona e linalol e para cajá: gama-octalactona e ácidos butírico e hexanóico.Among the numerous tropical and sub-tropical fruits produced in Brazil, two that attain relatively greater importance from the point of view of aroma of their pulp are yellow passion fruit (Passiflora edulis forma Flavicarpa and yellow mombin (Spondias mombin L.. The volatile components in the pulp of these fruits were captured by dynamic headspace technique and were analyzed in a system of high-resolution gas chromatography and mass spectrometry. Forty-eight and thirty-one volatile compounds were identified in passion fruit and yellow mombin fruit pulp, respectively. The predominant volatile compounds in passion fruit pulp belonged to the classes of esters (59.24%, aldehydes (15.27%, ketones (11.70% and alcohols (6.56% while in the yellow mombin pulp, the principal classes of compounds were esters (48.76%, alcohols (21.69%. aldehydes (11.61% and ketones (4.19%. The other characteristic aroma compounds for passion fruit were beta-ionone and linalool and for yellow mombin were gamma-octalactone, butanoic and

Identificação e quantificação de voláteis de café através de cromatografia gasosa de alta resolução / espectrometria de massas empregando um amostrador automático de "headspace" Identification and quantification of coffee volatile components through high resolution gas chromatoghaph/mass spectrometer using a headspace automatic sampler

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Leonardo César AMSTALDEN

2001-01-01

Full Text Available Usando um amostrador automático, os "headspaces" de três marcas comerciais de café torrado e moído foram analisados qualitativa e quantitativamente quanto a composição dos voláteis responsáveis pelo aroma através da técnica de cromatografia gasosa/espectrometria de massas. Uma vez que a metodologia não envolveu isolamento ou concentração dos aromas, suas proporções naturais foram mantidas, além de simplificar o preparo das amostras. O emprego do amostrador automático permitiu também boa resolução dos picos cromatográficos sem o emprego de criogenia, contribuindo para redução no tempo de análise. Noventa e um componentes puderam ser identificados, sendo que alguns compostos conhecidos como presentes em café como o dimetilsulfeto, metional e furfuril mercaptana não foram detectados. Os voláteis presentes em maior concentração puderam ser quantificados com o auxílio de dois padrões internos. A técnica se provou viável, tanto para caracterização como para quantificação de voláteis de café.Employing an automatic headspace sampler, the headspaces of three commercial brands of ground roasted coffee were qualitatively and quantitatively analyzed by gas chromatography / mass spectrometry. Since the methodology did not involve aroma isolation or concentration, their natural proportions were maintained, providing a more accurate composition of the flavors, and simplifying sample preparation. The automatic sampler allowed good resolution of the chromatographic peaks without cryofocusing the samples at the head of the column during injection, reducing analysis time. Ninety one compounds were identified and some known coffee volatiles, such as dimethyl sulphide, methional and furfuryl mercaptan were not detected. The more concentrated volatiles could be identified using two internal standards. The technique proved viable, for both characterization and for quantification of coffee volatiles.

Alterações contráteis segmentares e sua associação com arritmias ventriculares complexas, em pacientes chagásicos com eletrocardiograma normal ou borderline Regional left ventricular dysfunction and its association with complex ventricular arrhythmia, in chagasic patients with normal or borderline electrocardiogram

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Flavia Vernin de Oliveira Terzi

2010-10-01

Full Text Available INTRODUÇÃO: Morte súbita representa a principal causa de óbito em chagásicos. Eventos fatais em pacientes saudáveis, com anormalidades contráteis, foram documentados. O objetivo deste trabalho é determinar a associação entre alteração contrátil e arritmias ventriculares complexas em pacientes chagásicos, classe funcional I, eletrocardiograma normal ou borderline e função ventricular preservada. MÉTODOS: Quarenta e nove pacientes com doença de Chagas e eletrocardiograma normal ou borderline realizaram ecocardiograma, teste ergométrico e Holter. Avaliou-se a contratilidade global e segmentar dos ventrículos e a presença de arritmias ventriculares complexas induzidas no esforço e espontâneas, respectivamente. A análise estatística foi feita pelo modelo Log-Linear geral. RESULTADOS: Idade média de 56 anos; 55% mulheres. Alterações contráteis segmentares em 24,5% dos pacientes; 12% dos Holter e 18% dos testes ergométricos positivos. Houve associação entre arritmia e alteração segmentar condicionada à presença da disfunção sistólica leve do ventrículo esquerdo. CONCLUSÕES: Alterações contráteis, na presença de disfunção global leve, indicam pacientes sob maior risco de arritmias complexas.INTRODUCTION: Sudden death is the major cause of death among chagasic patients. A significant number of fatal events in patients without apparent heart disease and borderline electrocardiogram, but with contractile ventricular dysfunction, have been documented. This work aimed to determine the association between regional dysfunction and the presence of ventricular arrhythmia in chagasic patients without apparent heart disease. METHODS: Forty-nine patients with normal or borderline electrocardiogram were submitted to echocardiogram, exercise stress test and Holter. The presence of cardiac contractile alterations and complex ventricular arrhythmia was analyzed. Statistic analysis used the general Log-Linear model. RESULTS

Abordagem terapêutica dos projéteis retidos no coração Management of bullets lodged in the heart

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Enoch Brandão de Souza Meira

2005-03-01

Full Text Available Paciente do sexo masculino, 29 anos, apresentando ferimento por arma de fogo, com projétil alojado no coração e que chegou ao hospital hemodinamicamente estável. O diagnóstico, evidenciando a localização da bala, foi feito pelo ecocardiograma transesofágico (ET. Após 18 dias, foi submetido à cirurgia eletiva, sem circulação extracorpórea (CEC, para retirada do projétil encravado em parede anterior do ventrículo direito (VD e septo interventricular (SIV, com sucesso. Os autores discutem a conduta terapêutica para os projéteis retidos no coração, com base na literatura consultada, concluindo que a cirurgia para remoção dos mesmos pode ser indicada em pacientes assintomáticos individualizados.A 29-year-old man presented with a bullet lodged in his heart. He arrived at the hospital in a hemodynamically stable condition. The transesophageal echocardiogram performed for diagnosis revealed the location of the bullet. After 18 days, he underwent an elective off-pump cardiac surgery fto remove the bullet from the right ventricle wall and interventricular septum. The postoperative evolution was uneventful. The authors discuss the therapeutic options for removing bullets from thr heart, based on published data. They concluded that some asymptomatic patients with a bullet embedded in the heart should undergo surgery.

Compuestos volátiles libres y enlazados glicosídicamente en la pulpa de la uva Caimarona (Pourouma cecropiifolia Mart. Compostos voláteis livres e enlaçados glicosídicamente na polpa da uva Caimarona (Pourouma cecropiifolia Mart.

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Juliana Constanza Barrios Guio

2010-03-01

Full Text Available Los componentes volátiles presentes en la pulpa de la uva Caimarona se estudiaron mediante GC-MS. Éstos se extrajeron por tres técnicas: evaporación del aroma asistida con solvente (Solvent Assisted Flavour Evaporation SAFE, extracción continua líquido-líquido (LL y destilación por arrastre con vapor-extracción simultanea con solvente orgánico (DES. En general los componentes volátiles predominantes en la pulpa fueron alcoholes alifáticos y terpénicos. Las notas olfativas del extracto SAFE fueron descritas como floral tenue y verde herbal similares a las exhibidas por la pulpa fresca. Este extracto presentó como componentes mayoritarios linalol 1,2-propanodiol y salicilato de metilo. En contraste, el extracto LL presentó notas que recuerdan la uva pasa y el vino moscatel y sus componentes mayoritarios fueron el ácido acético, el salicilato de metilo y el 2,6-dimetil-2(Z,7-octadien-1,6-diol. El extracto DES fue descrito con notas fresca, floral, cereal y amargo y está constituido por un reducido número de componentes mostrando el efecto negativo de la temperatura en la extracción; sus componentes mayoritarios fueron 1,2-propanodiol, linalol y salicilato de metilo. Adicionalmente, los componentes volátiles mayoritarios liberados por hidrólisis enzimática (Rohapect D5L de los glicósidos de la pulpa fueron ácido acético, ácido benzoico y vainillina. Cabe destacar que aunque el linalol no se encontró entre las agliconas volátiles, se detectaron los dioles biogenéticamente relacionados: 3,7-dimetil-1,5-octadien-3,7-diol y los isómeros E y Z del 2,6-dimetil-2,7-octadien-1,6-diol.Os componentes voláteis presentes na polpa da uva Caimarona foram estudados mediante GC-MS. Estes foram extraídos por três técnicas: evaporação de aroma assistida com solvente (Solvent Assisted Flavour Evaporation SAFE, extração continua líquido-líquido (LL e destilação por arraste com vapor-extração simultânea com solvente org

Prediction of quantitative intrathoracic fluid volume to diagnose pulmonary oedema using LabVIEW.

Science.gov (United States)

Urooj, Shabana; Khan, M; Ansari, A Q; Lay-Ekuakille, Aimé; Salhan, Ashok K

2012-01-01

Pulmonary oedema is a life-threatening disease that requires special attention in the area of research and clinical diagnosis. Computer-based techniques are rarely used to quantify the intrathoracic fluid volume (IFV) for diagnostic purposes. This paper discusses a software program developed to detect and diagnose pulmonary oedema using LabVIEW. The software runs on anthropometric dimensions and physiological parameters, mainly transthoracic electrical impedance (TEI). This technique is accurate and faster than existing manual techniques. The LabVIEW software was used to compute the parameters required to quantify IFV. An equation relating per cent control and IFV was obtained. The results of predicted TEI and measured TEI were compared with previously reported data to validate the developed program. It was found that the predicted values of TEI obtained from the computer-based technique were much closer to the measured values of TEI. Six new subjects were enrolled to measure and predict transthoracic impedance and hence to quantify IFV. A similar difference was also observed in the measured and predicted values of TEI for the new subjects.

The Role of Trait Emotional Intelligence in Academic Performance: Theoretical Overview and Empirical Update.

Science.gov (United States)

Perera, Harsha N

2016-01-01

Considerable debate still exists among scholars over the role of trait emotional intelligence (TEI) in academic performance. The dominant theoretical position is that TEI should be orthogonal or only weakly related to achievement; yet, there are strong theoretical reasons to believe that TEI plays a key role in performance. The purpose of the current article is to provide (a) an overview of the possible theoretical mechanisms linking TEI with achievement and (b) an update on empirical research examining this relationship. To elucidate these theoretical mechanisms, the overview draws on multiple theories of emotion and regulation, including TEI theory, social-functional accounts of emotion, and expectancy-value and psychobiological model of emotion and regulation. Although these theoretical accounts variously emphasize different variables as focal constructs, when taken together, they provide a comprehensive picture of the possible mechanisms linking TEI with achievement. In this regard, the article redresses the problem of vaguely specified theoretical links currently hampering progress in the field. The article closes with a consideration of directions for future research.

Development of technology for thin substrate polycrystalline solar cells for practical use. Development of manufacturing technologies for low-cost substrates (low-cost Si sheets by continuous casting method); Usugata takessho taiyo denchi seizo gijutsu no jitsuyoka kenkyu. Tei cost kiban seizo gijutsu kaihatsu (renzoku cast ho ni yoru tei cost Si kiban seizo gijutsu kaihatsu)

Energy Technology Data Exchange (ETDEWEB)

Tatsuta, M [New Energy and Industrial Technology Development Organization, Tokyo (Japan)

1994-12-01

This paper reports the study results on manufacturing of low-cost Si substrates by continuous casting method in fiscal 1994. (1) On manufacturing of ingots of 16 piece size, the ingot of nearly 170kg was manufactured by batch process using the Si melt injection unit prepared in last year. (2) On oxygen and carbon contents in wafers, the contents were measured by FT-IR after slicing of the ingot. As a result, the oxygen and carbon contents could be successfully reduced to the targets of 10ppma and 5ppma or less, respectively. (3) The resistivity distribution of the ingot ranged over the target of 1-2ohm-cm. (4) Cells of 100 {times} 100mm{sup 2} wide and 350{mu}m thick were verified by in-house evaluation process. Although lower cell conversion efficiency was found at the center top of the ingot, a vertical efficiency stability was nearly sufficient as a whole. (5) On the crystal growth unit prepared in fiscal 1994, any problems were not found on automatic driving and vibration during moving. 8 figs.

Conversion of hydroxycinnamic acids into volatile phenols in a synthetic medium and in red wine by Dekkera bruxellensis Transformação de ácidos hidroxicinâmicos em fenóis voláteis em meio sintético e em vinho tinto por Dekkera bruxellensis

Directory of Open Access Journals (Sweden)

Maria João Cabrita

2012-03-01

Full Text Available The conversion of p-coumaric acid, ferulic acid, and caffeic acid into 4-ethylphenol, 4-ethylguaiacol and 4-ethylcatechol was studied in Dekkera bruxellensis ISA 1791 under defined conditions in a synthetic medium and in a red wine. Liquid chromatography (HPLC-DAD was used to quantify the phenolic acids, and gas chromatography (GC coupled to a FID detector was used to quantify volatile phenols using a novel analytical methodology that does not require sample derivatization. Identification was achieved by gas chromatography-mass detection (GC-MS. The results show that phenolic acids concentration decreases while volatile phenols concentration increases. The proportion of caffeic acid taken up by Dekkera bruxellensis is lower than that for p-coumaric or ferulic acid; therefore less 4-ethylcatechol is formed. More important, 4-ethylcathecol synthesis by Dekkera bruxellensis in wine has never been demonstrated so far. These results contribute decisively to a better understanding of the origin of the volatile phenols in wines. The accumulation of these compounds in wine is nowadays regarded as one of the key factors of quality control.A transformação do ácido p-cumárico, ácido ferúlico e ácido cafeico em 4-etilfenol, 4-etilguaiacol e 4-etilcatecol foi estudada na presença de Dekkera bruxelensis ISA 1791, sob condições controladas, em meio sintético e em vinho tinto. Os compostos fenólicos foram doseados por cromatografia em fase líquida (HPLC-DAD e os fenóis voláteis foram doseados por cromatografia em fase gasosa (GC com detector de ionização de chama (FID, recorrendo a uma metodologia que não requer prévia derivatização da amostra. A identificação dos compostos foi comprovada por espectrometria de massa (GC-MS. Os resultados demonstram que os teores em ácidos fenólicos diminuem enquanto se observa um aumento dos teores em fenóis voláteis. O ácido cafeico é dos três ácidos em estudo, o menos utilizado pela levedura, da

Sensory evaluation of black instant coffee beverage with some volatile compounds present in aromatic oil from roasted coffee Análise sensorial de bebida preparada com café instantâneo com alguns compostos voláteis presentes no óleo aromático de café torrado

Directory of Open Access Journals (Sweden)

Alessandra Lopes de Oliveira

2009-03-01

influence with respect to flavour.O óleo do café torrado Brasileiro obtido através de extração com CO2 supercrítico mostrou consideráveis propriedades aromáticas, constituído principalmente por cinco compostos aromáticos: 2-metilpirazina; 2-furfuril álcool, 2,5-dimetilpirazina; γ -butirolactona e 2-furfuril acetato. Análises sensoriais foram usadas para verificar a influência da mistura destas importantes classes de compostos aromáticos de café (pirazinas, furanos e lactonas e do óleo aromático de café torrado no aroma e sabor de bebidas preparadas com café solúvel instantâneo liofilizado e seco por spray dryer. Na análise da aceitação do aroma, a amostra preparada com café liofilizado sem a mistura de compostos voláteis (amostra 4 não diferiu da amostra de café liofilizados com adição de óleo (amostra 5 nem tão pouco da amostra de café liofilizado com adição da mistura dos cinco voláteis (amostra 3, coincidentemente oriundas do mesmo processo de secagem. Entretanto a amostra 3 não diferiu das amostras preparadas com café seco por spray dryer sem (amostra 1 e com (amostra 2 a mistura de voláteis. Indicando que a adição desta mistura, com relação a este atributo não interfere na aceitação desta bebida. Na avaliação do sabor, as amostras preparadas com café solúvel liofilizado enriquecida com óleo aromático (5 e as amostras com (3 e sem (4 a mistura dos cinco voláteis não diferiram significativamente, entretanto a amostra (4 não diferiu das amostras (1 e (2. Para este atributo, a adição do óleo aromático de café torrado ou da mistura de voláteis nas amostras de café liofilizado fez com que tivessem uma melhor aceitação que aquelas secas por spray dryer (1 e (2. Desta forma, o enriquecimento das bebidas com o óleo aromático de café torrado, ou mesmo com a mistura dos cinco componentes não influenciou a aceitação do consumidor com relação ao aroma, mas exerce influência com relação ao sabor.

SU-E-I-27: Establishing Target Exposure Index Values for Computed Radiography

International Nuclear Information System (INIS)

Murphy, N; Tchou, P; Belcher, K; Scott, A

2014-01-01

Purpose: To develop a standard set of target exposure index (TEI) values to be applied to Agfa Computed Radiography (CR) readers in accordance with International Electrotechnical Committee 62494-1 (ed. 1.0). Methods: A large data cohort was collected from six USAF Medical Treatment Facilities that exclusively use Agfa CR Readers. Dose monitoring statistics were collected from each reader. The data was analyzed based on anatomic region, view, and processing speed class. The Agfa specific exposure metric, logarithmic mean (LGM), was converted to exposure index (EI) for each data set. The optimum TEI value was determined by minimizing the number of studies that fell outside the acceptable deviation index (DI) range of +/− 2 for phototimed techniques or a range of +/−3 for fixed techniques. An anthropomorphic radiographic phantom was used to corroborate the TEI recommendations. Images were acquired of several anatomic regions and views using standard techniques. The images were then evaluated by two radiologists as either acceptable or unacceptable. The acceptable image with the lowest exposure and EI value was compared to the recommended TEI values using a passing DI range. Results: Target EI values were determined for a comprehensive list of anatomic regions and views. Conclusion: Target EI values must be established on each CR unit in order to provide a positive feedback system for the technologist. This system will serve as a mechanism to prevent under or overexposures of patients. The TEI recommendations are a first attempt at a large scale process improvement with the goal of setting reasonable and standardized TEI values. The implementation and effectiveness of the recommended TEI values should be monitored and adjustments made as necessary

Estudo descritivo do perfil das vítimas com ferimentos por projéteis de arma de fogo e dos custos assistenciais em um hospital da Rede Viva Sentinela

Directory of Open Access Journals (Sweden)

Paulo Roberto Maciel

Full Text Available Resumo OBJETIVO: descrever o perfil das vítimas com ferimentos causados por projéteis de armas de fogo (PAF e o custo dos atendimentos em uma instituição de referência no Centro-Oeste brasileiro pertencente à Rede Viva Sentinela. MÉTODOS: foi realizado estudo descritivo, com amostra por conveniência, no período de janeiro a março de 2013; as fontes de dados foram entrevista, prontuários dos participantes e o departamento de estatística do hospital. RESULTADOS: participaram 150 vítimas, entre as quais predominaram indivíduos do sexo masculino (94,7%, jovens (67,3% e usuários de álcool/drogas (80,0%; o principal motivo desses incidentes foi o tráfico/dívidas de drogas (45,3%; o custo médio foi de R$1.291,93 por atendimento. CONCLUSÃO: a maioria das vítimas por PAF eram homens jovens, usuários de álcool/drogas, e o envolvimento com o tráfico foi o motivo mais frequente da vitimização; o custo médio assistencial desses pacientes foi elevado.

Alkoholio ir tabako pasiūlos ir paklausos teisinio reguliavimo raida Lietuvos Respublikoje: problemos ir sprendimai

OpenAIRE

Mockevičius, Arminas

2014-01-01

Viešosios teisės magistro studijų programos studento Armino Mockevičiaus buvo parašytas magistro baigiamasis darbas „Alkoholio ir tabako pasiūlos ir paklausos teisinio reguliavimo raida Lietuvos Respublikoje: problemos ir sprendimai“. Šis darbas parašytas Vilniuje, 2014 metais, Mykolo Romerio universiteto Teisės fakulteto Konstitucinės ir administracinės teisės institute, vadovaujant dr. Gintautui Vilkeliui, apimtis 98 p. Darbo tikslas yra atskleisti alkoholio ir tabako pasiūlos ir paklau...

Adaptive responses of cardiac function to fetal postural change as gestational age increases

Science.gov (United States)

Kim, Woo Jin; Choi, Hye Jin; Yang, Sun Young; Koo, Boo Hae; Ahn, Ki Hoon; Hong, Soon Cheol; Oh, Min-Jeong; Kim, Hai-Joong

2016-01-01

Objective The cardiovascular system maintains homeostasis through a series of adaptive responses to physiological requirements. However, little is known about the adaptation of fetal cardiac function to gravity, according to gestational age. In the present study, we aimed to evaluate the adaptive responses of cardiac function to postural changes, using Tei index measurements. Methods Fetal echocardiography and Doppler examination were performed on 114 women with vertex singleton pregnancies at 19 to 40 weeks' gestation. Participants were placed in an upright seated position, and the Tei index for fetal left ventricular cardiac function was measured. The women were then moved into a supine position and the Tei index was re-measured. Results The mean Tei index when measured in an upright seated position was significantly lower than that measured in a supine positioning for all fetuses (0.528±0.103 vs. 0.555±0.106, P=0.014, respectively). This difference was also noted in fetuses with a gestational age of 28–40 weeks (0.539±0.107 vs. 0.574±0.102, P=0.011, respectively). However, there was no difference in the Tei index between an upright seated and a supine position among fetuses with a gestational age of Postural changes from an upright seated to a supine position result in an increased Tei index after a gestational age of 28 weeks. This appears to reflect maturation in the adaptive responses of the fetal cardiovascular system to postural changes. PMID:27896244

Effect of dobutamine on a Doppler echocardiographic index of combined systolic and diastolic performance.

Science.gov (United States)

Harada, K; Tamura, M; Toyono, M; Yasuoka, K

2002-01-01

Dobutamine stress echocardiography has become accepted in the evaluation of cardiac functional reserve. Although the Doppler-derived index of combined systolic/diastolic myocardial performance (Tei index) has been reported to be easily obtainable and useful for predicting left ventricular performance, the effect of dobutamine on the Tei index has not been determined in children. To assess the effect of dobutamine on the Tei index, 8 patients who had undergone surgery for ventricular septal defect and 7 patients who had a history of Kawasaki disease were examined. Echocardiographic recordings were obtained before and after dobutamine infusion (5 microg/kg per minute). Variables measured were transmitral flow velocities (E, A, E/A), rate-corrected mean velocity of circumferential fiber shortening (rate-corrected Vcf), and IMP. We measured isovolumic contraction time (ICT), isovolumic relaxation time (IRT), and ejection time (ET) and then calculated the Tei index using the following formula: Tei index = (ICT + IRT)/ET. Dobutamine infusion increased rate-corrected Vcf (29%, p ICT, and IRT were found to decrease during dobutamine infusion. The magnitude of the change in the ICT (-21%, p ICT/ET (-21%, p effects of inotropic stimilation on global left ventricular function.

Consumidor de Dispositivos Eletrônicos Portáteis: O Efeito Moderador do Perfil do Adotante na Intenção de Compra

Directory of Open Access Journals (Sweden)

Washington Romão dos Santos

2016-12-01

Full Text Available Considerando o crescimento constante observado nos últimos anos dos dispositivos eletrônicos enquanto facilitadores de transações comerciais, sobretudo no segmento B2C, com o objetivo de melhor compreender as relações entre a percepção de valor e a efetiva aquisição de um produto ou serviço pelo consumidor, este paper apresenta os resultados de um estudo que explora o perfil do adotante de inovações como possível moderador na relação entre o Valor Percebido e a Intenção de Compra de produtos eletrônicos portáteis (smartphones, tablets, ultrabooks e leitores de e-books. Trata-se de uma pesquisa quantitativa com uma amostra de 350 respondentes coletada por snowball sampling no Facebook e posteriormente avaliada por meio da Modelagem de Equações Estruturais (SEM. Os resultados confirmam a relação do Valor Percebido na Intenção de Compra além de sustentar a influência moderadora do Perfil do Adotante sobre essa relação. Dentre as variáveis antecedentes relacionadas à adoção de tecnologia, vale destacar que a Facilidade de Uso Percebida, a Complexidade Percebida e o Risco Percebido não apresentaram efeito significativo sobre o Valor Percebido. Por fim, os resultados da pesquisa indicam que as organizações devem procurar desenvolver ações de acordo com os diferentes perfis de consumidor. 

Verslo subjektų veiklos kontrolės teisiniai pagrindai ir verslą kontroliuojančių įstaigų institucinė sąranga

OpenAIRE

Barčys, Mantas

2009-01-01

Verslo subjektų veikla yra reglamentuota teisės aktų, siekiant kontroliuoti teisinių santykių dalyvių veiksmus. Tokia kontrolė, be kitų jos formų, pasireiškia ir per teisė aktuose nustatytus informacinius reikalavimus pateikti tam tikrą informaciją, statistinius duomenis ar kitokio pobūdžio medžiagą. Vykdydami teisės aktuose nustatytus reikalavimus, verslo subjektai neišvengiamai patiria išlaidų, kurių tikslus ar apytikslis dydis, nenaudojant specialių apskaičiavimo metodų, dažniausiai lieka ...

Technology Development, Implementation, and Assessment: K-16 Pre-Service, In-Service, and Distance Learning Initiatives

Science.gov (United States)

Petersen, Richard

1998-01-01

This summer 22 kindergarten through 8th grade teachers attended a 3-week Teacher Enhancement Institute (TEI) at NASA Langley Research Center. TEI is funded by NASA Education Division and is a collaborative effort between NASA Langley's Office of Education and Christopher Newport University. Selected teacher teams were drawn from Langley's 5-state precollege service region, which includes Kentucky, North Carolina, South Carolina, Virginia, and West Virginia. The goal of TEI was for teachers to learn aeronautics and the broad application of science and technology through a problem-based learning (PBL) strategy. PBL is an instructional method using a real world problem, also known as an ill-structured problem, as the context for an in-depth investigation. Most real life problems are ill-structured, as are all the really important social, political and scientific problems. The teachers were immediately immersed in an ill-structured problem to design a communication strategy for the White House Commission on Aviation Safety and Security to educate and disseminate aviation information to the general public. Specifically, the communication strategy was to focus on aeronautics principles, technology and design associated with US general aviation revitalization and aviation safety programs. The presented problem addressed NASA's strategic outcome to widely communicate the content, relevancy and excitement of its missions and discoveries to the general population. Further, the PBL scenario addressed the technological challenges being taken up by NASA to revolutionize air travel and the way in which aircraft are designed, built, and operated. It also addressed getting people and freight safely and efficiently to any location in the world at a reasonable cost. With a "real" need-to-know problem facing them, the teachers set out to gather information and to better understand the problem using inquiry-based and scientific methods. The learning in this aeronautics scenario was

Zum Wandel der Rechtsinstitute „Elterliche Sorge“ und „Tėvų valdžia“ des Deutschen und Litauischen Familienrechts. Vokietijos ir Lietuvos šeimos teisių institutų „Elterliche Sorge“ ir „Tėvų valdžia“ kaita

Directory of Open Access Journals (Sweden)

Rasa Darbutaitė

2007-01-01

Full Text Available Das Ziel des vorliegenden Beitrages ist, den historisch bedingten Wandel des Familienrechts am Beispiel des deutschen Rechtsinstituts elterliche Sorge und des litauischen tëvø valdþia vorzustellenund auf die Unregelmäßigkeiten bei der Anwendung der entsprechenden Ausdrücke hinzuweisen sowie entsprechende Lösungen vorzuschlagen.Die Rechtsvergleichung sowie die Feststellung und Lösung diesbezüglicher Übersetzungsproblematik sind im Kontext der zunehmenden Globalisierung immer wichtiger, wobei Veränderungen im Rechtssystem eines Staates entsprechende Impulse für den Wandel derRechtsinhalte eines anderen Staates geben können. Außerdem lassen sich am Wandel der Rechtsinstitute Entwicklungstendenzen des jeweiligen Rechtssystems sehr gut nachvollziehen, deren Kenntnis für die Arbeit des Rechtsübersetzers unentbehrlich ist.Ende des letzten Jahrhunderts sind zahlreiche Forschungsarbeiten von vielen Autoren (Peter Sandrini, Gerard-René de Groot, Susan Sarsevic, Radegundis Stolze u.a. im Bereich der juristischen Terminologie und Übersetzung erschienen. Es gibt jedoch in Litauen kaum rechtsvergleichende Untersuchungen unter Berücksichtigung der Fachausdrücke, die bestimmte Rechtsinhalte im deutschen und im litauischen Rechtssystem benennen. Da die Rechtsübersetzung viele (sprachliche, terminologische, rechtsvergleichende etc. Problembereiche umfasst, deren ausführliche Analyse in einem kurzen Beitrag aus Platzgründen nicht möglich ist, wird im Folgenden auf den Vergleich sprachlicher Formen verzichtet und eher auf den Wandel der Bezeichnungen der erwähnten Rechtsinstitute sowie auf die inhaltlichen Aspekte und die Unterschiede zwischen denAusdrucksformen im deutschen und im litauischen Familienrecht eingegangen. ----- Straipsnyje aptariama Vokietijos ir Lietuvos šeimos teisės sąvokų kaita, remiantis teisės institutų elterliche Sorge ir tėvų valdžia pavyzdžiais. Pristatomi atitinkamų sąvokų vartojimo nenuoseklumai, pabr

Fiscal 1999 achievement report on regional consortium research and development project. Regional consortium research and development of energy (High-quality low-cost metal dies for molding rubber and plastic - 2nd year); 1999 nendo gomu plastic yo kohin'i tei cost kanagata no kenkyu kaihatsu seika hokokusho. 2

Energy Technology Data Exchange (ETDEWEB)

NONE

2000-03-01

Metal die surfaces are improved in their resistance to abrasion and corrosion and, in particular, in their release from rubber materials and resistance to contamination. In an effort to develop techniques for optimum metal die surface modification, a PBII (plasma based ion implantation) unit is operated to implant ions into various kinds of metal die surfaces by means of nitrogen or fluorine gas plasma, and optimum conditions are studied by analyzing and evaluating the surface layers after treatment. In an effort to develop a novel ion implantation device to work on 3-dimensional shapes, conditions for stable ion implantation are determined, for which PBII gas concentration, arc plasma power, pulse frequency, application voltage, processing time, etc., are allowed to vary. In the quest for suitable conditions for metal die treatment by the PBII unit, tests are conducted involving natural rubber, butadiene rubber, nitrile rubber, chloroprene rubber, and ethylene propylene rubber and studies are conducted about their release from and contamination of metal dies and 3-dimensional metal dies into which ions have been implanted using fluorine plasma. (NEDO)

original article partnership between teacher education institutes

African Journals Online (AJOL)

weak and TEIs, secondary schools, student teachers, TEI instructors and secondary school teachers' ... school teachers in mentoring and assessing students teachers in better ways. However .... science and understanding. In view of ...... trainings. On the other hand 30% of .... Middle Schools; All Approach to. Strengthen ...

Radical clashes : what tangible interaction is made of

NARCIS (Netherlands)

Dijk, van J.; Mousette, C.; Kuenen, C.D.; Hummels, C.C.M.

2013-01-01

Driven by a critique of Ishii et al's recent vision of Radical Atoms we call for a debate on the different conceptual paradigms underlying the TEI community and its activities. TEI was initiated to share and connect different perspectives, but we feel conceptual debate is lacking. To fuel this

Building the Capacity of Indonesian Education Universities for ICT in Pre-Service Teacher Education: A Case Study of a Strategic Planning Exercise

Science.gov (United States)

Lim, Cher Ping; Pannen, Paulina

2012-01-01

This paper documents how four Indonesian teacher education institutions (TEIs) engaged in strategic planning to build their capacity in developing pre-service teachers' ICT in education competencies. These TEIs adopted a holistic approach towards strategic planning by drawing upon the six dimensions of the "Capacity Building Toolkit" for…

Fabrication of low cost high performance large size composite structures by electron beam curing (EBC); Denshisen koka (EBC) ni yoru tei cost koseino ogata fukugozai kozo no seizo

Energy Technology Data Exchange (ETDEWEB)

Kamimura, K.; Parrot, P.

1996-03-15

This article introduces the electron beam curing (EBC), which is high speed non-heating cure technique for the high performance resin for structures, conducted by Aerospacial Co., Ltd. In this technique, very strong electron beam and X-ray are used in response to the thickness of curing region of members, and the muzzle has energy of 10 MeV as permeation control energy and power of 20 kW as cure time control power. Advantages of fabrication of composite products by EBC is derived from the elimination of exoergic and heating curing processes and the local cure molding. For the EBC, the residual stress is not generated, the size is stable, the insertion of different materials is easy without mismatch of thermal expansion between the composites and metals, the homogeneous bridge can be obtained to stabilize the material quality, the processing time can be shortened, it is suitable to mass production, and the cure of products can be controlled. About 30% to 40% of the cost of products can be reduced. 1 ref., 6 figs., 1 tab.

Descriptive markup languages and the development of digital humanities

Directory of Open Access Journals (Sweden)

Boris Bosančić

2012-11-01

Full Text Available The paper discusses the role of descriptive markup languages in the development of digital humanities, a new research discipline that is part of social sciences and humanities, which focuses on the use of computers in research. A chronological review of the development of digital humanities, and then descriptive markup languages is exposed, through several developmental stages. It is shown that the development of digital humanities since the mid-1980s and the appearance of SGML, markup language that was the foundation of TEI, a key standard for the encoding and exchange of humanities texts in the digital environment, is inseparable from the development of markup languages. Special attention is dedicated to the presentation of the Text Encoding Initiative – TEI development, a key organization that developed the titled standard, both from organizational and markup perspectives. By this time, TEI standard is published in five versions, and during 2000s SGML is replaced by XML markup language. Key words: markup languages, digital humanities, text encoding, TEI, SGML, XML

Technique to increase performance of C-program for control systems. Compiler technique for low-cost CPU; Seigyoyo C gengo program no kosokuka gijutsu. Tei cost CPU no tame no gengo compiler gijutsu

Energy Technology Data Exchange (ETDEWEB)

Yamada, Y [Mazda Motor Corp., Hiroshima (Japan)

1997-10-01

The software of automotive control systems has become increasingly large and complex. High level languages (primarily C) and the compilers become more important to reduce coding time. Most compilers represent real number in the floating point format specified by IEEE standard 754. Most microprocessors in the automotive industry have no hardware for the operation using the IEEE standard due to the cost requirements, resulting in the slow execution speed and large code size. Alternative formats to increase execution speed and reduce code size are proposed. Experimental results for the alternative formats show the improvement in execution speed and code size. 4 refs., 3 figs., 2 tabs.

Tax planning differences from tax avoidance

OpenAIRE

Bajorinaitė, Rasa

2007-01-01

Pagrindinis magistro darbo tikslas – nubrėžti ribą tarp mokesčių planavimo ir mokesčių vengimo, todėl visapusiškai nagrinėjamos mokesčių planavimo ir vengimo sąvokas, požymiai bei mokesčių vengimo prevencijos priemonės. Šiame darbe pateikiama teisėto mokesčių planavimo proceso schema: mokesčių planavimo etapai, pagrindiniai principai ir galimi teisėti mokestinės naštos sumažinimo būdai. Kadangi teisėtu gali būti pripažintas tik toks mokesčių planavimas, kuris neatitinka mokesčių vengimą draud...

Vulnerability Management for an Enterprise Resource Planning System

Science.gov (United States)

Goel, Shivani; Kiran, Ravi; Garg, Deepak

2012-09-01

Enterprise resource planning (ERP) systems are commonly used in technical educational institutions(TEIs). ERP systems should continue providing services to its users irrespective of the level of failure. There could be many types of failures in the ERP systems. There are different types of measures or characteristics that can be defined for ERP systems to handle the levels of failure. Here in this paper, various types of failure levels are identified along with various characteristics which are concerned with those failures. The relation between all these is summarized. The disruptions causing vulnerabilities in TEIs are identified .A vulnerability management cycle has been suggested along with many commercial and open source vulnerability management tools. The paper also highlights the importance of resiliency in ERP systems in TEIs.

Genotypic variation in transpiration efficiency due to differences in photosynthetic capacity among sugarcane-related clones.

Science.gov (United States)

Li, Chunjia; Jackson, Phillip; Lu, Xin; Xu, Chaohua; Cai, Qing; Basnayake, Jayapathi; Lakshmanan, Prakash; Ghannoum, Oula; Fan, Yuanhong

2017-04-01

Sugarcane, derived from the hybridization of Saccharum officinarum×Saccharum spontaneum, is a vegetative crop in which the final yield is highly driven by culm biomass production. Cane yield under irrigated or rain-fed conditions could be improved by developing genotypes with leaves that have high intrinsic transpiration efficiency, TEi (CO2 assimilation/stomatal conductance), provided this is not offset by negative impacts from reduced conductance and growth rates. This study was conducted to partition genotypic variation in TEi among a sample of diverse clones from the Chinese collection of sugarcane-related germplasm into that due to variation in stomatal conductance versus that due to variation in photosynthetic capacity. A secondary goal was to define protocols for optimized larger-scale screening of germplasm collections. Genotypic variation in TEi was attributed to significant variation in both stomatal and photosynthetic components. A number of genotypes were found to possess high TEi as a result of high photosynthetic capacity. This trait combination is expected to be of significant breeding value. It was determined that a small number of observations (16) is sufficient for efficiently screening TEi in larger populations of sugarcane genotypes The research methodology and results reported are encouraging in supporting a larger-scale screening and introgression of high transpiration efficiency in sugarcane breeding. However, further research is required to quantify narrow sense heritability as well as the leaf-to-field translational potential of genotypic variation in transpiration efficiency-related traits observed in this study. © The Author 2017. Published by Oxford University Press on behalf of the Society for Experimental Biology.

Rates of Reconstruction Failure in Patients Undergoing Immediate Reconstruction With Tissue Expanders and/or Implants and Postmastectomy Radiation Therapy

Energy Technology Data Exchange (ETDEWEB)

Fowble, Barbara, E-mail: BFowble@radonc.ucsf.edu [Department of Radiation Oncology, University of California San Francisco, San Francisco, California (United States); Park, Catherine [Department of Radiation Oncology, University of California San Francisco, San Francisco, California (United States); Wang, Frederick; Peled, Anne [Division of Plastic and Reconstructive Surgery, University of California San Francisco, San Francisco, California (United States); Alvarado, Michael; Ewing, Cheryl; Esserman, Laura [Carol Franc Buck Breast Care Center, Department of Surgery, University of California San Francisco, San Francisco, California (United States); Foster, Robert; Sbitany, Hani [Division of Plastic and Reconstructive Surgery, University of California San Francisco, San Francisco, California (United States); Hanlon, Alex [University of Pennsylvania School of Nursing, Philadelphia, Pennsylvania (United States)

2015-07-01

Objectives: Mastectomy rates for breast cancer have increased, with a parallel increase in immediate reconstruction. For some women, tissue expander and implant (TE/I) reconstruction is the preferred or sole option. This retrospective study examined the rate of TE/I reconstruction failure (ie, removal of the TE or I with the inability to replace it resulting in no final reconstruction or autologous tissue reconstruction) in patients receiving postmastectomy radiation therapy (PMRT). Methods and Materials: Between 2004 and 2012, 99 women had skin-sparing mastectomies (SSM) or total nipple/areolar skin-sparing mastectomies (TSSM) with immediate TE/I reconstruction and PMRT for pathologic stage II to III breast cancer. Ninety-seven percent had chemotherapy (doxorubicin and taxane-based), 22% underwent targeted therapies, and 78% had endocrine therapy. Radiation consisted of 5000 cGy given in 180 to 200 cGy to the reconstructed breast with or without treatment to the supraclavicular nodes. Median follow-up was 3.8 years. Results: Total TE/I failure was 18% (12% without final reconstruction, 6% converted to autologous reconstruction). In univariate analysis, the strongest predictor of reconstruction failure (RF) was absence of total TE/I coverage (acellular dermal matrix and/or serratus muscle) at the time of radiation. RF occurred in 32.5% of patients without total coverage compared to 9% with coverage (P=.0069). For women with total coverage, the location of the mastectomy scar in the inframammary fold region was associated with higher RF (19% vs 0%, P=.0189). In multivariate analysis, weight was a significant factor for RF, with lower weight associated with a higher RF. Weight appeared to be a surrogate for the interaction of total coverage, thin skin flaps, interval to exchange, and location of the mastectomy scar. Conclusions: RFs in patients receiving PMRT were lowered with total TE/I coverage at the time of radiation by avoiding inframammary fold incisions and

The Relationship between Burnout and Trait Emotional Intelligence among Secondary School Teachers in Malaysia

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Nur Sakinah Thomas

2012-09-01

Full Text Available This study investigated the relationship between Burnout and Trait Emotional Intelligence (TEI among 30 secondary school teachers in Malaysia. The participants were administered the Maslach Burnout Inventory-Educator's Survey (MBI-ES which breaks burnout into three subscales: Emotional Exhaustion (EE, Depersonalization (DP, and Personal Accomplishment (PA. The TEIQue-SF self report questionnaire was also used to elicit information on the respondents’ EI. Descriptive Statistics, including mean and standard deviation, was used to analyze the data. Pearson Correlation Analysis was also used to analyze the correlation between the teachers’ Burnout and TEI scores. Guilford’s (1973 Rule of Thumb was used to determine the strength of the relationship. The results showed significant correlation only between Depersonalization (DP and TEI. Implications of the study are discussed, and suggestions are given for further research.

County-Scale Spatial Distribution of Soil Enzyme Activities and Enzyme Activity Indices in Agricultural Land: Implications for Soil Quality Assessment

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Xiangping Tan

2014-01-01

Full Text Available Here the spatial distribution of soil enzymatic properties in agricultural land was evaluated on a county-wide (567 km2 scale in Changwu, Shaanxi Province, China. The spatial variations in activities of five hydrolytic enzymes were examined using geostatistical methods. The relationships between soil enzyme activities and other soil properties were evaluated using both an integrated total enzyme activity index (TEI and the geometric mean of enzyme activities (GME. At the county scale, soil invertase, phosphatase, and catalase activities were moderately spatially correlated, whereas urease and dehydrogenase activities were weakly spatially correlated. Correlation analysis showed that both TEI and GME were better correlated with selected soil physicochemical properties than single enzyme activities. Multivariate regression analysis showed that soil OM content had the strongest positive effect while soil pH had a negative effect on the two enzyme activity indices. In addition, total phosphorous content had a positive effect on TEI and GME in orchard soils, whereas alkali-hydrolyzable nitrogen and available potassium contents, respectively, had negative and positive effects on these two enzyme indices in cropland soils. The results indicate that land use changes strongly affect soil enzyme activities in agricultural land, where TEI provides a sensitive biological indicator for soil quality.

Does Trait Emotional Intelligence Predict Unique Variance in Early Career Success Beyond IQ and Personality?

OpenAIRE

Haro García, José Manuel de; Castejón Costa, Juan Luis

2014-01-01

In order to determine the contribution of emotional intelligence (EI) to career success, in this study, we analyzed the relationship between trait EI (TEI), general mental ability (GMA), the big five personality traits, and career success indicators, in a sample of 130 graduates who were in the early stages of their careers. Results from hierarchical regression analyses indicated that TEI, and especially its dimension “repair,” has incremental validity in predicting one of the career success ...

A new cell-based method for assessing the eye irritation potential of chemicals: an alternative to the Draize test.

Science.gov (United States)

Cho, Sun-A; An, Susun; Lee, Eunyoung; Shin, Kyeho; Cho, Jun-Cheol; Lee, Tae Ryong

2012-07-20

Using a human corneal cell line (HCE-T cells) and 2 evaluation criteria, we developed a new alternative method to assess the eye irritation potential of chemicals. We exposed HCE-T cells to different concentrations of 38 chemicals for 1h and measured relative cell viability (RCV) as an endpoint at each concentration. Using the RCV values, we calculated the RCV50. We also exposed HCE-T cells to 3 fixed concentrations of the 38 chemicals (5%, 0.5%, and 0.05%) for 1h and measured the RCV at each concentration. Using the RCV values at 5%, 0.5%, and 0.05%, we developed a new criterion for eye irritation potential (total eye irritation score, TEIS) and estimated the ocular irritancy. We then assessed the correlation of the results of RCV50 and TEIS with those of the Draize rabbit eye irritation. Both the RCV50 and TEIS results exhibited good positive correlations (sensitivity: 80.77%, specificity: 83.33%, and accuracy: 81.58% for TEIS; sensitivity: 73.08-76.92%, specificity: 75.00%, and accuracy: 73.68-76.32% for RCV50). We conclude that the new in vitro model using HCE-T cells is a good alternative evaluation model for the prediction of the eye irritation potential of chemicals. Copyright © 2012 Elsevier Ireland Ltd. All rights reserved.

Spin-Orbit Effect on the Molecular Properties of TeXn (X = F, Cl, Br, and I; n = 1, 2, and 4): A Density Functional Theory and Ab Initio Study.

Science.gov (United States)

Moon, Jiwon; Kim, Joonghan

2016-09-29

Density functional theory (DFT) and ab initio calculations, including spin-orbit coupling (SOC), were performed to investigate the spin-orbit (SO) effect on the molecular properties of tellurium halides, TeXn (X = F, Cl, Br, and I; n = 1, 2, and 4). SOC elongates the Te-X bond and slightly reduces the vibrational frequencies. Consideration of SOC leads to better agreement with experimental values. Møller-Plesset second-order perturbation theory (MP2) seriously underestimates the Te-X bond lengths. In contrast, B3LYP significantly overestimates them. SO-PBE0 and multireference configuration interactions with the Davidson correction (MRCI+Q), which include SOC via a state-interaction approach, give the Te-I bond length of TeI2 that matches the experimental value. On the basis of the calculated thermochemical energy and optimized molecular structure, TeI4 is unlikely to be stable. The use of PBE0 including SOC is strongly recommended for predicting the molecular properties of Te-containing compounds.

COST MEASUREMENT AND COST MANAGEMENT IN TARGET COSTING

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Moisello Anna Maria

2012-07-01

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

Welcome to the TEI’10 Proceedings

DEFF Research Database (Denmark)

Pederson, Thomas; Shaer, Orit; Wakkary, Ron

2010-01-01

We welcome you to the proceedings of the 4th ACM International Conference on Tangible, Embedded, and Embodied Interaction -- TEI'10, held in Cambridge, Massachusetts, on the 25th -27th of January 2010. TEI'10 continues the pursuit of key areas of innovation in respect to tangible, embedded...... as Explorations aimed at attracting thought provoking, evocative, visually and sensually rich work by a diverse group of creators. 46 submissions were received from which an expert jury accepted 10 contributions. These contributions are interwoven into the papers and demonstration tracks at the conference...

Trastorno explosivo intermitente: un diagnóstico controversial

OpenAIRE

Zapata, Juan Pablo; Palacio, Juan David

2016-01-01

Introducción: El trastorno explosivo intermitente (TEI) es un trastorno externalizante que se caracteriza por episodios recurrentes de agresividad. Aunque es un trastorno descrito desde hace varias décadas, y que ocasiona consecuencias personales y sociales, la producción bibliográfica sobre este tema es sorprendentemente escasa. Objetivo: Realizar una conceptualización sobre el TEI a partir de la revisión y el análisis bibliométrico de los artículos científicos disponibles. Material y método...

Potentiality of the existence of plea bargaining in the criminal process of Lithuania

OpenAIRE

Janušaitytė, Gintarė

2016-01-01

Kontinentinės teisės tradicijos valstybėse pradėtas taikyti bendrosios teisės sistemos valstybėms būdingas derybų dėl kaltės (angl. plea bargaining) institutas sudarė prielaidas diskusijoms apie naujos baudžiamosios procesinės formos taikymo galimybes Lietuvos Respublikos baudžiamajame procese. Atsižvelgiant į siekį tobulinti baudžiamojo proceso optimizavimo galimybes, yra tikslinga svarstyti derybų dėl kaltės instituto egzistavimo prielaidas Lietuvos Respublikos baudžiamajame procese. Straip...

The influence of Immanuel Kant’s ethics on Søren Kierkegaard’s ethical stage

OpenAIRE

Bachmetjevas, Viktoras

2015-01-01

Straipsnyje analizuojamos Søreno Kierkegaard’o filosofinio personažo Teisėjo Vilhelmo etinės pažiūros. Įprastai Teisėjas Vilhelmas yra siejamas su Hegelio filosofine teorija, kurioje siektinas etinis gyvenimas yra suprantamas kaip Sittlichkeit, vyraujančių etinių bei moralinių normų laikymasis. Analizuojant S. Kierkegaard’o veikalo Arba / arba II dalį, straipsnyje kvestionuojamas tokios sąsajos pagrįstumas ir atskleidžiama, kad esama nemažai argumentų, leidžiančių permąstyti Te...

Fin Yūru tei

DEFF Research Database (Denmark)

Munch, Anders V.; Ottensten, Lizette

Introduction to the architecture, interior design and design items of the Danish designer Finn Juhl's own house, built 1942 in Ordrup, north of Copenhagen. The interior setting is interpreted on the background of Juhl's many writings on design....

Wet-to-dry shift over Southwest China in 1994 tied to the warming of tropical warm pool

Science.gov (United States)

Wang, Lin; Huang, Gang; Chen, Wen; Zhou, Wen; Wang, Weiqiang

2018-01-01

The autumn climate in Southwest China (SWC) experienced a notable wet-to-dry shift in 1994. Associated with this change in precipitation, decadal signatures of large-scale atmospheric circulation and SST identify a likely dynamical origin: the tropical warm pool (TWP) consisting of tropical northwest Pacific (TNWP, 3°S-12°N and 110°E-150°E) sector and tropical east Indian Ocean (TEI, 10°S-3°N and 80°E-110°E) sector. A cold-to-warm phase switch of TWP SST occurred in 1994, coinciding exactly with the timing of the regime transition of SWC precipitation. During post-1994 period, warm states in the TNWP and TEI sectors plays in a synergistic fashion to invoke dry decades in SWC. On the one side, warm SST over the TNWP sector excites an anomalous cyclone centered on the South China Sea directed opposite to the climatological moisture transport and strengthened zonal wind to its west accompanied by a weakening of the poleward flux; on the other side, warm SST over the TEI sector acts to intensify inflow into TEI with less concurrent transfer of moisture to SWC and to steer moisture to the northern Arabic Sea and away from the SWC-oriented track. Meanwhile, the troposphere over SWC is capped by subsidence, which is jointly contributed by TNWP and TEI. It then follows a reduced moisture supply, suppressed convective activity, and anomalous divergence in SWC, bringing a precipitation deficit there. In contrast, cold TWP SST during 1961-1994 favors wet conditions in SWC, given a perfectly symmetrical circulation pattern. Further, the dominant role of TWP is confirmed, because the modeled response to TWP SST forcing alone bears a great resemblance to the observed evidence. Finally, it is also found that the teleconnected influence induced by TWP is stronger in southern SWC than in northern SWC, which explains the south-north gradient of interdecadal signal of SWC precipitation.

(Super Variable Costing-Throughput Costing)

OpenAIRE

Çakıcı, Cemal

2006-01-01

(Super Variable Costing-Throughput Costing) The aim of this study is to explain the super-variable costing method which is a new subject in cost and management accounting and to show it’s working practicly.Shortly, super-variable costing can be defined as a costing method which is use only direct material costs in calculate of product costs and treats all costs except these (direct labor and overhead) as periad costs or operating costs.By using super-variable costing method, product costs ar...

Optimum stamping die structure based on analytical method of die deformation during draw process; Seikei katei no kanagata henkei kaiseki ni motozuku, press kanagata kozo no saitekika

Energy Technology Data Exchange (ETDEWEB)

Nakahara, T; Tamai, H [Mazda Motor Corp., Hiroshima (Japan)

1997-10-01

We measured an actual deformation and pressure distribution in draw process of bending cam, and analyzed deformation process of die structure, in order to eliminate adjusting work considering die deformation by stamping force. We studied die structure improvement with simulation based on analytical method. This report describes a sample of die structure improvement based on a simulation and actual measurement. 1 ref., 11 figs., 1 tab.

Changes in right ventricular function assessed by echocardiography in dog models of mild RV pressure overload.

Science.gov (United States)

Morita, Tomoya; Nakamura, Kensuke; Osuga, Tatsuyuki; Yokoyama, Nozomu; Morishita, Keitaro; Sasaki, Noboru; Ohta, Hiroshi; Takiguchi, Mitsuyoshi

2017-07-01

The assessment of hemodynamic change by echocardiography is clinically useful in patients with pulmonary hypertension. Recently, mild elevation of the mean pulmonary arterial pressure (PAP) has been shown to be associated with increased mortality. However, changes in the echocardiographic indices of right ventricular (RV) function are still unknown. The objective of this study was to validate the relationship between echocardiographic indices of RV function and right heart catheterization variables under a mild RV pressure overload condition. Echocardiography and right heart catheterization were performed in dog models of mild RV pressure overload induced by thromboxane A 2 analog (U46619) (n=7). The mean PAP was mildly increased (19.3±1.1 mm Hg), and the cardiac index was decreased. Most echocardiographic indices of RV function were significantly impaired even under a mild RV pressure overload condition. Multivariate analysis revealed that the RV free wall longitudinal strain (RVLS), standard deviation of the time-to-peak longitudinal strain of RV six segments (RV-SD) by speckle-tracking echocardiography, and Tei index were independent echocardiographic predictors of the mean PAP (free wall RVLS, β=-0.60, P<.001; RV-SD, β=0.40, P=.011), pulmonary vascular resistance (free wall RVLS, β=-0.39, P=.020; RV-SD, β=0.47, P=.0086; Tei index, β=0.34, P=.047), and cardiac index (Tei index, β=-0.65, P<.001). Free wall RVLS, RV-SD, and Tei index are useful for assessing the hemodynamic change under a mild RV pressure overload condition. © 2017, Wiley Periodicals, Inc.

Frugivory and seed dispersal by the tegu lizard Tupinambis merianae Reptilia: Teiidae

OpenAIRE

Castro, Everaldo Rodrigo de; Galetti, Mauro

2004-01-01

Os lagartos teiús possuem uma dieta generalista, podendo agir como importantes dispersores de sementes em florestas semidecíduas do sudeste do Brasil. Foram estudadas a frugivoria e a dispersão de sementes de lagartos teiús usando animais em cativeiro, através da oferta de frutos de uma floresta semidecídua. Frutos de trinta espécies vegetais foram oferecidos aos lagartos em cativeiro, com diâmetro variando de 0,81 a 10,0 cm. Não foram encontradas diferenças estatísticas na germinação entre a...

Significance of social, psychological and legal factors to the family relations’ transformation determining devaluation of paternity status

OpenAIRE

Meilius, Kazimieras; Jonaitis, Marius

2007-01-01

Tradicinėje visuomenėje individo, užimančio įvairius statusus, pareigos ir teisės neprieštaravo kito individo teisėms ir tokiu būdu ne tik susiformuodavo atitinkamo elgesio standartas, bet ir būdavo pasiekiama socialinių santykių pusiausvyra. Modernioje susiskaldžiusioje visuomenėje daugybė situacijų ir mažai standartizuoto elgesio normų nesuteikia tai pačiai pasidalijusiai visuomenei pusiausvyros ir sutarimo, bet, priešingai, kursto naujus visuomenės konfliktus. 1. Šeima šiandien tapo sve...

Diferenças entre bananas de cultivares Prata e Nanicão ao longo do amadurecimento: características físico-químicas e compostos voláteis Differences between Prata and Nanicão banana cultivars during ripening: physicochemical characteristics and volatile compounds

Directory of Open Access Journals (Sweden)

Baraquizio Braga do Nascimento Junior

2008-09-01

Full Text Available Bananas verdes [Nanicão (Musa sp., subgrupo Cavendish e Prata (Musa sp., subgrupo Prata] foram estudadas durante o seu amadurecimento. As propriedades físicas (firmeza, físico-químicas (pH, acidez total titulável e sólidos solúveis e químicas (açúcares, compostos fenólicos e voláteis foram analisadas e demonstraram diferenças significantes (p Fresh green bananas [Nanicão (Musa sp., subgroup Cavendish and Prata (Musa sp., subgroup Prata] were studied during their ripening. Physical (firmness, physicochemical (pH, total titrable acidity and soluble solids and chemical properties (sugars, phenolics and volatile compounds were analyzed and showed significant differences (p < 0.05. Prata presented higher values of phenolic compounds, soluble solids, sugars and firmness than Nanicão. A method to quantify the emission of esters was developed by cryogenic headspace and gas chromatography. Acetates, butyrates, isobutyrates and isovalerates were predominant. Prata produced a higher volatile concentration than Nanicão, except for acetates. In most cases, the amount of volatiles increased continuously until peel browning, followed by a decrease or a plateau.

A Labview Based Leakage Current Monitoring System For HV Insulators

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N. Mavrikakis

2015-10-01

Full Text Available In this paper, a Labview based leakage current monitoring system for High Voltage insulators is described. The system uses a general purpose DAQ system with the addition of different current sensors. The DAQ system consists of a chassis and hot-swappable modules. Through the proper design of current sensors, low cost modules operating with a suitable input range can be employed. Fully customizable software can be developed using Labview, allowing on-demand changes and incorporation of upgrades. Such a system provides a low cost alternative to specially designed equipment with the added advantage of maximum flexibility. Further, it can be modified to satisfy the specifications (technical and economical set under different scenarios. In fact, the system described in this paper has already been installed in the HV Lab of the TEI of Crete whereas a variation of it is currently in use in TALOS High Voltage Test Station.

Evaluating a learning management system for blended learning in Greek higher education.

Science.gov (United States)

Kabassi, Katerina; Dragonas, Ioannis; Ntouzevits, Alexandra; Pomonis, Tzanetos; Papastathopoulos, Giorgos; Vozaitis, Yiannis

2016-01-01

This paper focuses on the usage of a learning management system in an educational institution for higher education in Greece. More specifically, the paper examines the literature on the use of different learning management systems for blended learning in higher education in Greek Universities and Technological Educational Institutions and reviews the advantages and disadvantages. Moreover, the paper describes the usage of the Open eClass platform in a Technological Educational Institution, TEI of Ionian Islands, and the effort to improve the educational material by organizing it and adding video-lectures. The platform has been evaluated by the students of the TEI of Ionian Islands based on six dimensions: namely student, teacher, course, technology, system design, and environmental dimension. The results of this evaluation revealed that Open eClass has been successfully used for blended learning in the TEI of Ionian Islands. Despite the instructors' initial worries about students' lack of participation in their courses if their educational material was made available online and especially in video lectures; blended learning did not reduce physical presence of the students in the classroom. Instead it was only used as a supplementary tool that helps students to study further, watch missed lectures, etc.

Association of energy intake and expenditure with obesity: A cross-sectional study of 150 pediatric patients following treatment for leukemia.

Science.gov (United States)

Srivastava, Richa; Batra, Atul; Dhawan, Deepa; Bakhshi, Sameer

2017-02-01

Increased obesity in leukemia survivors has been attributed to chemotherapy and radiation. Data on total energy intake (TEI) and total energy expenditure (TEE) are lacking in obese childhood leukemia patients after completion of therapy from India. We conducted a cross-sectional study in pediatric acute leukemia patients after completion of therapy wherein energy intake was assessed by 24-hour recall method. TEE was calculated using Harris-Benedict equation, by assessing the physical activity level using Physical Activity Questionnaire for children and basal metabolic rate by World Health Organization equation. Indian Academy of Pediatrics 2015 guidelines for BMI were used for defining overweight and obesity. Nutritional status was assessed in 150 leukemia patients after completion of therapy. Twenty-five percent of leukemia patients after completion of therapy were overweight and obese versus 11% of healthy controls (p = 0.042). The mean ratio of TEI/required energy intake (REI), TEE/required energy expenditure (REE), and (TEI:REI)/(TEE:REE) were significantly higher in overweight and obese group versus nonobese survivors (p obesity. Obesity in leukemia patients after completion of therapy is associated with increased energy intake, causing imbalance between energy intake and TEE in these patients.

Estruturas elásticas e fadiga muscular

OpenAIRE

Kronbauer, Gláucia Andreza; Castro, Flávio Antônio de Souza

2013-01-01

A fadiga muscular pode ser definida pela incapacidade de manter certa tarefa ao longo do tempo; os mecanismos neuromusculares e metabólicos envolvidos na contração muscular estão diretamente associados a esse fenômeno. Este estudo bibliográfico busca descrever as alterações nos elementos contráteis e elásticos envolvidos na contração muscular e sua relação com o desempenho na locomoção. As estruturas contráteis são aquelas que desenvolvem força ativa com gasto de energia metabólica - mecanism...

Punishability of abortion according to lithuanian and foreign countries laws

OpenAIRE

Žukovaitė, Inga

2009-01-01

Šiame darbe yra nagrinėjamas abortas, kaip socialinis reiškinys, kuris reiškia žmogaus vaisiaus sunaikinimą iki jo gimimo, ir aborto baudžiamumo kriterijai bei ribos Lietuvoje ir kitose užsienio valstybėse. Žmogaus iki gimimo teisinė apsauga yra viena daugiausiai diskusijų kelianti ir vieno galutinio atsakymo neturinti socialinė sritis, tačiau aišku, kad valstybės požiūris į vaisiaus gyvybę tiesiogiai nulemia teisės poziciją abortų klausimu. Baudžiamoji teisė kaip griežčiausia priemonė apsaug...

Televisão Digital Móvel e Portátil

Directory of Open Access Journals (Sweden)

Letícia Passos Affini

2011-05-01

Full Text Available O padrão de televisão digital adotado pelo Brasil permite a recepção do sinal da TV aberta em aparelhos móveis e portáteis. O presente trabalho tem como propósito analisar questões relacionadas à transmissão do sinal de TV aberta e gratuita para recepção em dispositivos móveis e portáteis possibilitados pelo padrão 1SEG. Abordaremos o comportamento do usuário, a programação, o prime time, além de experiências no Japão.

Study of the volatile compounds from plum (Prunus domestica L. cv. Horvin and estimation of their contribution to the fruit aroma Estudo de compostos voláteis de ameixa (Prunus domestica L. cv. Horvin e estimativa da sua contribuição ao aroma

Directory of Open Access Journals (Sweden)

Jorge Antonio Pino

2012-03-01

Full Text Available Simultaneous Distillation-Extraction (SDE and headspace-solid phase microextraction (HS-SPME combined with GC-FID and GC-MS were used to analyze volatile compounds from plum (Prunus domestica L. cv. Horvin and to estimate the most odor-active compounds by application of the Odor Activity Values (OAV. The analyses led to the identification of 148 components, including 58 esters, 23 terpenoids, 14 aldehydes, 11 alcohols, 10 ketones, 9 alkanes, 7 acids, 4 lactones, 3 phenols, and other 9 compounds of different structures. According to the results of SDE-GC-MS, SPME-GC-MS and OAV, ethyl 2-methylbutanoate, hexyl acetate, (E-2-nonenal, ethyl butanoate, (E-2-decenal, ethyl hexanoate, nonanal, decanal, (E-β-ionone, Γ-dodecalactone, (Z-3-hexenyl acetate, pentyl acetate, linalool, Γ-decalactone, butyl acetate, limonene, propyl acetate, Δ-decalactone, diethyl sulfide, (E-2-hexenyl acetate, ethyl heptanoate, (Z-3-hexenol, (Z-3-hexenyl hexanoate, eugenol, (E-2-hexenal, ethyl pentanoate, hexyl 2-methylbutanoate, isopentyl hexanoate, 1-hexanol, Γ-nonalactone, myrcene, octyl acetate, phenylacetaldehyde, 1-butanol, isobutyl acetate, (E-2-heptenal, octadecanal, and nerol are characteristic odor active compounds in fresh plums since they showed concentrations far above their odor thresholds.As técnicas de extração-destilação simultâneas (SDE e de headspace-microextração em fase sólida (HS-SPME combinadas com GC-FID e GC-MS foram usadas para analisar compostos voláteis da ameixa (Prunus domestica L. cv. Horvin e para estimar os compostos de aroma mais ativos, pela aplicação de valores de atividade olfativa (OAV, considerando os compostos voláteis presentes no headspace da fruta. As análises levaram à identificação de 148 componentes, incluindo 58 ésteres, 23 terpenoides, 14 aldeídos, 11 álcoois, 10 cetonas, 9 alcanos, 7 ácidos, 4 lactonas, 3 fenóis e 9 outros compostos de diferentes estruturas. De acordo om os resultados de SDE

Development of technology for thin substrate polycrystalline solar cells for practical use. Development of manufacturing technologies for low-cost substrates (low-cost Si substrates); Usugata takessho taiyo denchi seizo gijutsu no jitsuyoka kenkyu. Tei cost kiban seizo gijutsu kaihatsu (usugata takessho kigan seizo gijutsu kaihatsu)

Energy Technology Data Exchange (ETDEWEB)

Tatsuta, M [New Energy and Industrial Technology Development Organization, Tokyo (Japan)

1994-12-01

This paper reports the study results on manufacturing technologies for low-cost high-quality Si substrates in fiscal 1994. (1) On the 220mm square type electromagnetic casting technology, development of fast stable casting technology was studied using the previously installed 220mm square type electromagnetic casting furnace. As a result, continuous stable casting was achieved at high casting speed up to 3.0mm/min. Any degradation of crystalline quality due to high speed casting was not found. (2) On the 350mm square type electromagnetic casting furnace, oscillation circuit constants were analyzed for design of the power source for No.4 electromagnetic casting furnace. In graphite heating experiment using the 350mm square type water-cooling copper crucible heated by 1000kW high-frequency power source, sufficient heat quantity was obtained for initial melting of Si. Any problems in Si melting were not found through Al block melting test. 6 figs.

Aspectos fisiológicos e caracterização da toxidez de ácidos orgânicos voláteis em plantas Physiological aspects and characterization of volatile organic acids toxicity on plants

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Flávio Anastácio de Oliveira Camargo

2001-06-01

Full Text Available O manejo de resíduos orgânicos sob condições anaeróbias pode, durante a fase inicial do processo metabólico, levar à formação de ácidos orgânicos voláteis (C1-C4, cuja atividade fitotóxica determina perdas substanciais à produção vegetal. A caracterização da fitoxidez desses ácidos foi o objetivo da presente revisão. O tipo e quantidade dos ácidos produzidos durante o processo dependem, basicamente, da quantidade e qualidade do resíduo adicionado, sendo a fitotoxidez diretamente relacionada ao comprimento da cadeia de carbonos e concentração dos ácidos e ao pH do meio em que se encontram. Os principais efeitos estão associados à inibição da germinação e da expansão radicular, como resultado de lesões causadas ao tecido meristemático da radícula ou de limitações à respiração, conduzindo à inibição da divisão celular.Volatile organic acids (C1-C4 can be build up during the first stages of metabolic process under anaerobic conditions of organic residues management. The phytotoxicity can leads to significant losses of crop production. The phytotoxicity of this acids was the aim of this revision. The type and amount of acids produced during the process are basically dependent on the amount and quality of the residue and the phytoxicity is directly related to the length of C compounds, to the acid concentration, and to the soil solution pH. The main effects, as germination inhibition and root expansion, are related to damaged root meristematic tissue or respiration inhibition and consequently leading to inhibition of cell division.

Carne caprina de animais mestiços: estudos do perfil aromático Goat meat of "mestiço" animals: volatile profile analysis

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M. S. Madruga

2003-12-01

Full Text Available Análises do perfil aromático da carne caprina cozida de animais mestiços foram realizadas utilizando-se animais castrados e inteiros, abatidos com idades de 175, 220, 265 e 310 dias. O perfil aromático da carne caprina foi constituído por 108 voláteis, sendo que 69 foram positivamente identificados e 39 parcialmente caracterizados utilizando-se análises de CG-EM. O perfil aromático da carne caprina foi formado por hidrocarbonetos alifáticos e alicíclicos, aldeídos, compostos benzênicos, álcoois, cetonas, terpenóides, ésteres e compostos heterocíclicos sulfurados, hexadecanal, benzeno, heptano e octadecanal foram os voláteis que apresentaram os maiores índices de abundância relativa. Nas análises quantitativa e qualitativa observaram-se uma predominância de voláteis nos extratos de carne de caprinos castrados. O número total de voláteis e a abundância relativa das diferentes classes de compostos não foram claramente afetados pelo fator idade de abate.The volatile profile of cooked goat meat was analysed using meat from castrated and intact animals slaughtered at 175, 220, 265 and 310 days. A total of 108 volatiles was detected and from them 69 was identified and a further 39 were partially characterised by GC-MS. The volatile profile was composed by hydrocarbons aliphatic and alicyclic, aldehydes, benzenoid compounds, alcohols, ketones, terpenoids, esters and sulfur compounds. Hexadecanal, benzen, heptane and octadecanal were among the volatiles with highest relative abundance. In both qualitative and quantitative analyses extracts from castrated meat had higher production of volatiles. The total number and the relative abundance of different classes of compounds seemed not to be cleared affected by slaughter age factor.

Hydrothermal impacts on trace element and isotope ocean biogeochemistry.

Science.gov (United States)

German, C R; Casciotti, K A; Dutay, J-C; Heimbürger, L E; Jenkins, W J; Measures, C I; Mills, R A; Obata, H; Schlitzer, R; Tagliabue, A; Turner, D R; Whitby, H

2016-11-28

Hydrothermal activity occurs in all ocean basins, releasing high concentrations of key trace elements and isotopes (TEIs) into the oceans. Importantly, the calculated rate of entrainment of the entire ocean volume through turbulently mixing buoyant hydrothermal plumes is so vigorous as to be comparable to that of deep-ocean thermohaline circulation. Consequently, biogeochemical processes active within deep-ocean hydrothermal plumes have long been known to have the potential to impact global-scale biogeochemical cycles. More recently, new results from GEOTRACES have revealed that plumes rich in dissolved Fe, an important micronutrient that is limiting to productivity in some areas, are widespread above mid-ocean ridges and extend out into the deep-ocean interior. While Fe is only one element among the full suite of TEIs of interest to GEOTRACES, these preliminary results are important because they illustrate how inputs from seafloor venting might impact the global biogeochemical budgets of many other TEIs. To determine the global impact of seafloor venting, however, requires two key questions to be addressed: (i) What processes are active close to vent sites that regulate the initial high-temperature hydrothermal fluxes for the full suite of TEIs that are dispersed through non-buoyant hydrothermal plumes? (ii) How do those processes vary, globally, in response to changing geologic settings at the seafloor and/or the geochemistry of the overlying ocean water? In this paper, we review key findings from recent work in this realm, highlight a series of key hypotheses arising from that research and propose a series of new GEOTRACES modelling, section and process studies that could be implemented, nationally and internationally, to address these issues.This article is part of the themed issue 'Biological and climatic impacts of ocean trace element chemistry'. © 2015 The Authors.

A randomly-controlled study on the cardiac function at the early stage of return to the plains after short-term exposure to high altitude.

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Qiquan Zhou

Full Text Available High altitude acclimatization and adaptation mechanisms have been well clarified, however, high altitude de-adaptation mechanism remains unclear. In this study, we conducted a controlled study on cardiac functions in 96 healthy young male who rapidly entered the high altitude (3700 m and returned to the plains (1500 m after 50 days. Ninety eight healthy male who remained at low altitude were recruited as control group. The mean pulmonary arterial pressure (mPAP, left ventricular ejection fraction (LVEF, left ventricular fraction shortening (LVFS, cardiac function index (Tei index were tested. Levels of serum creatine kinase isoform MB (CK-MB, lactate dehydrogenase isoenzyme-1 (LDH-1, endothelin-1 (ET-1, nitrogen oxide (NO, serum hypoxia-inducible factor-1α (HIF-1α, 8-iso-prostaglandin F(2α (8-iso PGF(2α, superoxide dismutase (SOD and malonaldehyde (MDA were measured at an altitude of 3700 m and 1500 m respectively. The results showed that after short-term exposure to high altitude mPAP and Tei index increased significantly, while LVEF and LVFS decreased significantly. These changes were positively correlated with altitude. On the 15(th day after the subjects returned to low altitude, mPAP, LVEF and LVFS levels returned to the same level as those of the control subjects, but the Tei index in the returned subjects was still significantly higher than that in the control subjects (P<0.01. We also found that changes in Tei index was positively correlated with mPAP, ET-1, HIF-1α and 8-iso PGF(2α levels, and negatively correlated with the level of NO, LVEF, LVFS, CK-MB and LDH-1. These findings suggest that cardiac function de-adapts when returning to the plains after short-term exposure to high altitude and the function recovery takes a relatively long time.

Development of ultra low dew-point clean air generator; Cho tei roten seijo kuki hassei sochi no kaihatsu

Energy Technology Data Exchange (ETDEWEB)

Nishimura, H.; Okamura, N. [Takasago thermal Engineering Co., Ltd., Kanagawa (Japan)

2000-05-10

To reduce the manufacturing cost of semiconductors, some systems have been proposed that use a cheap and high purity Clean Dry Air (CDA). CDA can reduce process step such as wafer cleaning, because CDA flow in stocker prevents the wafer surface from adsorbing of moisture and organic impurities. We have already optimized a two-stage rotary dehumidifier and have conducted a study of methods for cheaply manufacturing air that has a low dew-point of -70 degree C to -50 degree C. We have further developed the method in which a dry dehumidifier is used, and developed an ultra low dew-point air generator. The air generator is a three-stage rotary dehumidifier in which a further stage is added to the two-stage rotary dehumidifier. The main component of the rotors is metal silicate. The air generator can supply dry air with a dew-point of -110 degree C. or less, in which the concentration in all gaseous contaminants is far below 1 ppb. We made a trial calculation of the manufacturing cost, and an average cost of 0.25 yen/m{sup 3} was obtained. (author)

Avaliação das estruturas secretoras de Ocimum gratissimum var. macrophyllum Briq. (Lamiaceae após extração dos constituintes voláteis Evaluation of secretory structures of Ocimum gratissimum var. macrophyllum Briq. (Lamiaceae after extraction of volatile compounds

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A.S. Alvarez

2013-01-01

Full Text Available O impacto provocado nas estruturas secretoras de folhas adultas de Ocimum gratissimum var. macrophyllum após extração dos componentes voláteis utilizando-se diferentes métodos de extração foi investigado através de microscopia eletrônica de varredura (MEV. Secções transversais do ápice, da nervura central, e da margem mostraram superfície com cutícula estriada, estômatos diacíticos, tricomas tectores simples, filiformes, e glandulares peltados. Os peltados, com estrutura envolta por uma cutícula contendo o exsudado celular, variaram de 60 a 80µm de diâmetro sendo formados por uma porção apical multicelular com disposição radial formada por dois círculos concêntricos com 9 a 16 células. Na região central do ápice do tricoma peltado se identificou a presença de 4 células em forma de vértice dispostas sobre o pedúnculo, sendo esta a região mais externa formada por número variável de células. Os componentes voláteis das folhas adultas foram extraídos por hidrodestilação (HD, destilação-extração simultânea (DES, e solvente (SO. Os dados obtidos evidenciaram que o maior impacto nas estruturas secretoras ocorreu após extração por hidrodestilação quando comparado aos outros métodos utilizados. A porcentagem dos principais constituintes químicos, timol e γ-terpineno variaram de acordo com o método de extração: timol (HD = 25,4%, SO = 18,2%, DES = 54,8% e γ-terpineno (HD = 38,2%, SO = ausente, DES = 13,7%.The impact on the secretory structures of mature leaves of Ocimum gratissimum var. macrophyllum, after extraction of the volatile compounds using different extraction methods, was investigated by scanning electron microscopy (SEM. Cross-sections of the apex, the midrib and the margin showed surface with striated cuticle, diacitic stomata, single tector, filiform and glandular peltate trichomes. The peltate trichomes with a structure surrounded by cuticle containing the celllular exudate ranged from

Costs and cost-effectiveness of periviable care.

Science.gov (United States)

Caughey, Aaron B; Burchfield, David J

2014-02-01

With increasing concerns regarding rapidly expanding healthcare costs, cost-effectiveness analysis allows assessment of whether marginal gains from new technology are worth the increased costs. Particular methodologic issues related to cost and cost-effectiveness analysis in the area of neonatal and periviable care include how costs are estimated, such as the use of charges and whether long-term costs are included; the challenges of measuring utilities; and whether to use a maternal, neonatal, or dual perspective in such analyses. A number of studies over the past three decades have examined the costs and the cost-effectiveness of neonatal and periviable care. Broadly, while neonatal care is costly, it is also cost effective as it produces both life-years and quality-adjusted life-years (QALYs). However, as the gestational age of the neonate decreases, the costs increase and the cost-effectiveness threshold is harder to achieve. In the periviable range of gestational age (22-24 weeks of gestation), whether the care is cost effective is questionable and is dependent on the perspective. Understanding the methodology and salient issues of cost-effectiveness analysis is critical for researchers, editors, and clinicians to accurately interpret results of the growing body of cost-effectiveness studies related to the care of periviable pregnancies and neonates. Copyright © 2014 Elsevier Inc. All rights reserved.

An Insight Into the Two Costing Technique: Absorption Costing and Marginal Costing

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Mariam Nawaz

2013-02-01

Full Text Available This paper will investigate the controversy that is innate between the two costing techniques; Absorption Costing and Marginal Costing and would throw light on which costing technique better serves its purpose in helping management for decision making process and if Marginal Costing technique is concluded as better technique then why it should not be used for external reporting purpose. This paper will only crystallize and highlight the issues descriptively and will not resolve the issues that are inherent between the two costing techniques. The unique thing about this paper is that it is in favor of treating fixed cost as product cost that is it is supporting the advocates of Absorption Costing Technique but it is against to consider profit as a function of production rather it believes that profit should only be considered as function of sales for stock valuation and to help management in decision making process that is, regarding this point it is supporting advocates of Marginal Costing.

Determinación de los valores normales del índice de tei (índice de performance miocárdico y otros parámetros ecocardiográficos doppler de la función ventricular izquierda en caninos sanos

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Iván Álvarez

2010-06-01

Full Text Available La falla cardiaca está relacionada con anormalidades en la contracción y relajación ventricular. Estudios recientes han mostrado que en la mayoría de los pacientes con insuficiencia cardiaca coexisten alteraciones de la función sistólica y diastólica, y en algunos casos la función sistólica es normal pero la falla cardiaca es generada por disfunción ventricular diastólica. El índice de performance miocárdico (tiempo de contracción isovolumétrica sumado al tiempo de eyección ventricular dividido el tiempo de eyección, “Índice de Tei” ha sido descrito como una manera más efectiva para el análisis de la Disfunción Miocárdica Global que otros parámetros de función sistólica y diastólica. Con base en estos antecedentes, los autores determinaron el valor normal del índice de Tei para el ventrículo izquierdo en caninos sanos en la ciudad de Bogotá (2.600 msnm con el objeto de utilizar dicho valor como índice de la función sistodiastólica. Se obtuvo un valor medio de 0,33 con un desvío estándar de 0,10. Asimismo pudo verificarse que no existe correlación con la frecuencia cardiaca, peso corporal ni con la fracción de eyección ventricular izquierdo (P<0,05.

Snacking Patterns in Children: A Comparison between Australia, China, Mexico, and the US.

Science.gov (United States)

Wang, Dantong; van der Horst, Klazine; Jacquier, Emma F; Afeiche, Myriam C; Eldridge, Alison L

2018-02-11

Snacking is common in children and influenced by many factors. The aim of this study is to provide insight of both common and country-specific characteristics of snacking among 4-13 year old children. We analyzed snacking prevalence, energy and nutrient contributions from snacking across diverse cultures and regions, represented by Australia, China, Mexico, and the US using data from respective national surveys. We found that the highest prevalence of snacking was in Australia and the US (over 95%) where snacking provided one-third and one-quarter of total energy intake (TEI), respectively, followed by Mexico (76%, provided 15% TEI) and China (65%, provided 10% TEI). Compared to 4-8 year-olds, the consumption of fruits and milk was lower in 9-13 year-old children, with a trend of increasing savory snacks consumption in China, Mexico, and the US. The nutrient density index of added sugars and saturated fat was higher, especially in Australia, Mexico, and the US. Results suggested that snacking could be an occasion to promote fruit and vegetable consumption in all countries, especially for older children. Snacking guidelines should focus on reducing consumption of snacks high in saturated fat and added sugars for Australia, Mexico, and the US, whereas improving dairy consumption is important in China.

Tax compliance costs: A review of cost burdens and cost structures

OpenAIRE

Eichfelder, Sebastian; Vaillancourt, François

2014-01-01

Our paper provides a comprehensive report of empirical research on tax compliance costs. Compared to previous reviews, our focus is on average costs for sub-groups (individual taxpayers, small business-es, large businesses) and the composition of the cost burden with regards to different cost components(in-house time effort, external adviser costs, other monetary expenses), different taxes (e.g. income tax, value added tax) and different activities like tax accounting and tax planning. In add...

COSTS CALCULATION OF TARGET COSTING METHOD

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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.

THE COST OF PRODUCTION UNDER DIRECT COSTING AND ABSORPTION COSTING – A COMPARATIVE APPROACH

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Bunea-Bontaş Cristina Aurora

2013-04-01

Full Text Available Managerial accounting has an important role in strategic management of a company, being designed especially for managers, in order to optimise their decision regarding operating activities. One of the objectives of managerial accounting is the cost calculation, for measuring inventory costs, and the costs and profitability of products and services. Cost calculation systems can vary in terms of which costs are assigned to cost objects, two significant calculation systems being adopted by the costing theory: full cost accounting, which includes all costs of production as product costs, and partial cost accounting, which includes only those costs that vary with output. This article provides a comparative approach regarding the differences between the calculation of the cost of production under direct costing and absorption costing. It also examines the implication of using each of these calculation systems on the financial position and financial performance of the companies reported on the statement of financial position and the income statement. Finally, the advantages of using direct costing for internal reporting are discussed, considering that this method is not acceptable for external reporting to stockholders and other external users.

POLPA DE CITROS E DE MILHO E A PRODUÇÃO DE ÁCIDOS GRAXOS VOLÁTEIS NO RÚMEN CITRUS AND CORN PULP RELATED TO RUMEN VOLATILE FATTY ACIDS PRODUCTION

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Ruben Ramos Rocha Filho

1999-01-01

Full Text Available Com o objetivo de avaliar os efeitos da polpa de citros e do milho sobre as condições ruminais, estes alimentos substituíram parte da silagem de milho em rações para vacas leiteiras em lactação. Foram utilizadas 4 vacas holandesas providas de cânula ruminal, 5 períodos e 5 dietas experimentais em um delineamento estatístico em Quadrado Latino Incompleto. Amostras de fluido ruminal foram coletadas 0, 2, 4, 6, 8 e 24 horas após a alimentação para determinação de ácidos graxos voláteis. A produção de ácido acético foi maior (p0,05. Nestas condições experimentais os resultados sugerem que a polpa de citros pode ser utilizada em substituição ao volumoso causando alterações desejáveis nas condições ruminais. Os efeitos do milho sobre o padrão de fermentação ruminal são característicos de um alimento concentrado. A associação do milho com a polpa de citros é uma alternativa para minimizar estes efeitos.The present work was conducted to evaluate the effects of citrus pulp and corn in when partially replacing corn silage in lactating dairy cattle rations. Four Holstein volatile fatty acids production, cows with ruminal cannula were used for five periods and five experimental rations in an Incomplete Latin Square experimental design. Ruminal fluid samples were collected at 0, 2, 4, 6, 8 and 24 hours after feeding, to determine volatile fatty acids. The production of acetic acid was higher (p0,05. Under these experimental conditions, the results suggested that citrus pulp could replace the roughage resulting in desirable changes in the ruminal conditions. The effects of corn in ruminal fermentation pattern were typical of a concentrated feed. The association of corn with citrus pulp is an alternative option to minimize effects.

Cost, cost-efficiency and cost-effectiveness of integrated family planning and HIV services.

Science.gov (United States)

Shade, Starley B; Kevany, Sebastian; Onono, Maricianah; Ochieng, George; Steinfeld, Rachel L; Grossman, Daniel; Newmann, Sara J; Blat, Cinthia; Bukusi, Elizabeth A; Cohen, Craig R

2013-10-01

To evaluate costs, cost-efficiency and cost-effectiveness of integration of family planning into HIV services. Integration of family planning services into HIV care and treatment clinics. A cluster-randomized trial. Twelve health facilities in Nyanza, Kenya were randomized to integrate family planning into HIV care and treatment; six health facilities were randomized to (nonintegrated) standard-of-care with separately delivered family planning and HIV services. We assessed costs, cost-efficiency (cost per additional use of more effective family planning), and cost-effectiveness (cost per pregnancy averted) associated with the first year of integration of family planning into HIV care. More effective family planning methods included oral and injectable contraceptives, subdermal implants, intrauterine device, and female and male sterilization. We collected cost data through interviews with study staff and review of financial records to determine costs of service integration. Integration of services was associated with an average marginal cost of $841 per site and $48 per female patient. Average overall and marginal costs of integration were associated with personnel costs [initial ($1003 vs. $872) and refresher ($498 vs. $330) training, mentoring ($1175 vs. $902) and supervision ($1694 vs. $1636)], with fewer resources required for other fixed ($18 vs. $0) and recurring expenses ($471 vs. $287). Integration was associated with a marginal cost of $65 for each additional use of more effective family planning and $1368 for each pregnancy averted. Integration of family planning and HIV services is feasible, inexpensive to implement, and cost-efficient in the Kenyan setting, and thus supports current Kenyan integration policy.

Design to Cost and Life Cycle Cost.

Science.gov (United States)

1980-07-01

MANAGEMENT TASK ORIENTATED COST STRUCTURE 5. COSTS OF CONSTRUCTION INIFRA 2. COSTS DURING DEVELOPMENT -6. COSTS OF TRAINING 3. COSTS DURING TESi ...de r~duction des coats, ii faut disponer de ?!vyenr. performants d’eetimation des coats en main-d’oeuvre et en applrvininrinesent. Cam moyenm doivent

A Whiter Shade of Grey: A new approach to archaeological grey literature using the XML version of the TEI Guidelines

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Gail Falkingham

2005-04-01

Full Text Available This article has arisen through the author's interest in two contemporary issues within archaeology: the production and dissemination of grey literature and the potential of XML. Grey literature is examined, with specific reference to unpublished reports literature produced in the present climate of developer-funded archaeology in England. There are concerns about the accessibility of this literature, both from within and beyond the archaeological profession. The vast majority of reports are word-processed and then printed in hard-copy format for limited distribution. The original, digital document however, has largely been seen as a by-product. Awareness of the importance of these digital reports, and their preservation must be raised. Electronic means of delivery and dissemination via the World Wide Web offer huge potential and present opportunities for new ways of working. Archaeology is not alone in seeking to promote the accessibility of grey literature; indeed there are many disciplines that have created online initiatives aiming to do just this, utilising a variety of means and a range of electronic file formats. The use of XML technology appears to offer many advantages over traditional formats, such as word-processed, PDF and even (XHTML files, particularly with regard to the manipulation and presentation of encoded electronic text. Increasingly, XML technology is being used for electronic delivery and dissemination and the pros and cons of so doing are discussed in this article. This theme has been developed by the author through a 'proof of concept' practical case study of three unpublished grey literature archaeology reports from the North Yorkshire Historic Environment Record. XML documents have been created from the original word-processed electronic reports by the manual application of XML markup, the methodology for which was devised following the XML version of the Text Encoding Initiative's TEI P4 Guidelines. The level of

An Insight Into the Two Costing Technique: Absorption Costing and Marginal Costing

OpenAIRE

Mariam Nawaz

2013-01-01

This paper will investigate the controversy that is innate between the two costing techniques; Absorption Costing and Marginal Costing and would throw light on which costing technique better serves its purpose in helping management for decision making process and if Marginal Costing technique is concluded as better technique then why it should not be used for external reporting purpose. This paper will only crystallize and highlight the issues descriptively and will not resolve the issues tha...

Proceedings – Mathematical Sciences | Indian Academy of Sciences

Indian Academy of Sciences (India)

2. Faculty of Mathematics and Computer Science, University of Bucharest, Bucharest, Academiei Str., 14, 010014, Romania; Technical University of Civil Engineering, Bucharest, Lacul Tei Blvd., 122-124, 020396, Romania ...

Participação da radiologia nas perícias necroscópicas de baleados realizadas no Instituto Médico-Legal do Rio de Janeiro The role of radiology in autopsy in gunshot wounds cases performed at "Instituto Médico Legal" of Rio de Janeiro

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Silvia Falcão de Oliveira

2005-04-01

Full Text Available OBJETIVO: Este trabalho aborda as conseqüências de laudos necroscópicos incompletos de baleados, nos casos em que não foi possível o uso de recursos radiológicos para localizar os projéteis de arma de fogo. MATERIAIS E MÉTODOS: Foram analisados 8.185 laudos necroscópicos do Instituto Médico-Legal Afrânio Peixoto, Rio de Janeiro, RJ, referentes à demanda total de cadáveres no período de 1º de janeiro a 31 de dezembro de 2001, dos quais 3.122 casos corresponderam a necropsias de baleados. RESULTADOS: Desses casos, 309 corpos foram sepultados contendo ainda, no seu interior, projéteis de arma de fogo, podendo suscitar futuras indagações judiciais. No mesmo período foram solicitadas 23 exumações, 12 delas com a finalidade de recolher projéteis. Foram calculados os gastos relacionados à realização de necropsias de baleados - R$ 996,85 - e custos alusivos à realização de exumações com a finalidade de recolher projéteis de arma de fogo - R$ 1.155,40, visando a estabelecer o montante financeiro que poderia ser poupado pelos cofres públicos, a ser alocado para finalidades outras, se a perícia médico-legal de baleados, no exame inicial, obtivesse sucesso. CONCLUSÃO: Os resultados permitiram concluir que todos os atos necroscópicos de baleados devem seguir protocolos específicos, uma vez que perícias incompletas exigem exumação posterior, com gastos adicionais desnecessários.OBJECTIVE: To evaluate the consequences of incomplete necropsy reports of gunshot victims, in cases in which radiological methods were not used to locate the firearm projectiles. MATERIALS AND METHODS: A total of 8,185 necropsy reports of "Instituto Médico-Legal Afrânio Peixoto", Rio de Janeiro, Brazil, were reviewed. This corresponds to the total number of corpses of the period from January to December 2001, and 3,122 of these consisted of autopsies of gunshot victims. RESULTS: Out of these 3,122, 309 bodies were buried with the firearm

Improving hospital cost accounting with activity-based costing.

Science.gov (United States)

Chan, Y C

1993-01-01

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

Life cycle cost analysis rehabilitation costs.

Science.gov (United States)

2015-07-01

This study evaluates data from CDOTs Cost Data books and Pavement Management Program. Cost : indices were used to normalize project data to year 2014. Data analyzed in the study was obtained from : the CDOTs Cost Data books and the Pavement Man...

Hidden costs of low-cost screening mammography

International Nuclear Information System (INIS)

Cyrlak, D.

1987-01-01

Twenty-two hundred women in Orange County, California, took part in a low-cost mammography screening project sponsored by the American Cancer Society and the KCBS-TV. Patients were followed up by telephone and questioned about actual costs incurred as a result of screening mammography, including costs of repeated and follow-up mammograms, US examinations and surgical consultations. The total number of biopsies, cancers found, and the costs involved were investigated. The authors' results suggest that particularly in centers with a high positive call rate, the cost of screening mammograms accounts for only a small proportion of the medical costs

Can a Costly Intervention Be Cost-effective?

Science.gov (United States)

Foster, E. Michael; Jones, Damon

2009-01-01

Objectives To examine the cost-effectiveness of the Fast Track intervention, a multi-year, multi-component intervention designed to reduce violence among at-risk children. A previous report documented the favorable effect of intervention on the highest-risk group of ninth-graders diagnosed with conduct disorder, as well as self-reported delinquency. The current report addressed the cost-effectiveness of the intervention for these measures of program impact. Design Costs of the intervention were estimated using program budgets. Incremental cost-effectiveness ratios were computed to determine the cost per unit of improvement in the 3 outcomes measured in the 10th year of the study. Results Examination of the total sample showed that the intervention was not cost-effective at likely levels of policymakers' willingness to pay for the key outcomes. Subsequent analysis of those most at risk, however, showed that the intervention likely was cost-effective given specified willingness-to-pay criteria. Conclusions Results indicate that the intervention is cost-effective for the children at highest risk. From a policy standpoint, this finding is encouraging because such children are likely to generate higher costs for society over their lifetimes. However, substantial barriers to cost-effectiveness remain, such as the ability to effectively identify and recruit such higher-risk children in future implementations. PMID:17088509

Modelagem da adsorção de compostos orgânicos voláteis sobre nanotubos de carbono cup-stacked usando o modelo da força motriz linear - doi: 10.4025/actascitechnol.v32i2.4817

Directory of Open Access Journals (Sweden)

Waldir Nagel Schirmer

2010-07-01

Full Text Available Os compostos orgânicos voláteis (COV são importante classe de poluentes do ar, e a adsorção tem sido largamente empregada no seu tratamento há vários anos. O presente trabalho utilizou metodologias analíticas convencionais para avaliar o nanotubo cup-stacked(CSCNT na purificação de correntes gasosas contaminadas com COV. O CSCNT é constituído de múltiplas camadas de grafeno em formato cônico, apresentando extremidades abertas em sua superfície externa e canais centrais vazios. Foi adotado o Carbotrap como suporte do cup-stacked. O adsorvente-parâmetro de comparação do desempenho desse compósito foi o próprio Carbotrap (sem o nanotubo. Foi avaliada a capacidade de adsorção de cada adsorvente, bem como suas capacidades de saturação para cada uma das concentrações trabalhadas com os dois adsorbatos utilizados (1, 5, 20 e 35 ppm de tolueno e fenol. Na modelagem das curvas massaxtempo, utilizou-se o modelo da força motriz linear (LDF – linear driving force. A metodologia proposta para determinação das curvas massatempo mostrou-se aplicável a análises desta natureza. Em relação ao desempenho dos adsorventes, o compósito obteve clara vantagem em relação ao Carbotrap; os valores das capacidades de saturação para o compósito foram, em média, 67% superiores aos obtidos para o Carbotrap.

Health economic studies: an introduction to cost-benefit, cost-effectiveness, and cost-utility analyses.

Science.gov (United States)

Angevine, Peter D; Berven, Sigurd

2014-10-15

Narrative overview. To provide clinicians with a basic understanding of economic studies, including cost-benefit, cost-effectiveness, and cost-utility analyses. As decisions regarding public health policy, insurance reimbursement, and patient care incorporate factors other than traditional outcomes such as satisfaction or symptom resolution, health economic studies are increasingly prominent in the literature. This trend will likely continue, and it is therefore important for clinicians to have a fundamental understanding of the common types of economic studies and be able to read them critically. In this brief article, the basic concepts of economic studies and the differences between cost-benefit, cost-effectiveness, and cost-utility studies are discussed. An overview of the field of health economic analysis is presented. Cost-benefit, cost-effectiveness, and cost-utility studies all integrate cost and outcome data into a decision analysis model. These different types of studies are distinguished mainly by the way in which outcomes are valued. Obtaining accurate cost data is often difficult and can limit the generalizability of a study. With a basic understanding of health economic analysis, clinicians can be informed consumers of these important studies.

Reduction of dietary saturated fatty acids correlates with increased plasma lecithin cholesterol acyltransferase activity in humans.

Science.gov (United States)

Bérard, A M; Dabadie, H; Palos-Pinto, A; Dumon, M-F; Darmon, M

2004-06-01

Increased HDL-cholesterol (HDL-C) concentrations have been associated with lower coronary heart disease risk. On the other hand, dietary fats are known to influence the fatty acid profile of plasma lipids, including phospholipids that are substrates of lecithin cholesterol acyltransferase (LCAT), an important enzyme in HDL metabolism. The purpose of this study was to examine the association between the saturated fatty acid (SFA) intake and LCAT activity. An interventional study was performed in a monk community of 25 men. A French monk community, South West of France. The basal diet of the study cohort contained SFA in a proportion of 13.5% of their total energy intake (TEI). They were submitted to two experimental isocaloric diets containing either 8.4% of the TEI in SFA (diet A) or 11% (diet B), each lasting 5 weeks. The elevation of SFA in diet B was mainly obtained by decreasing carbohydrates. The only significant difference among total fats between diets A and B was the myristic acid content (0.6 and 1.2% of TEI, respectively). The elevation in SFA in diet B resulted in a significant increase of HDL-C (P<0.04), while plasma apo A-I concentration and LCAT activity both decreased (P<0.02). Altogether, these results are consistent with a negative effect of SFA on reverse cholesterol transport.

Latent cardiac dysfunction as assessed by echocardiography in bed-bound patients following cerebrovascular accidents: comparison with nutritional status.

Science.gov (United States)

Masugata, Hisashi; Senda, Shoichi; Goda, Fuminori; Yoshihara, Yumiko; Yoshikawa, Kay; Fujita, Norihiro; Himoto, Takashi; Okuyama, Hiroyuki; Taoka, Teruhisa; Imai, Masanobu; Kohno, Masakazu

2007-07-01

The aim of this study was to elucidate the cardiac function in bed-bound patients following cerebrovascular accidents. In accord with the criteria for activities of daily living (ADL) of the Japanese Ministry of Health, Labour and Welfare, 51 age-matched poststroke patients without heart disease were classified into 3 groups: rank A (house-bound) (n = 16, age, 85 +/- 6 years), rank B (chair-bound) (n = 16, age, 84 +/- 8 years), and rank C (bed-bound) (n = 19, age, 85 +/- 9 years). Using echocardiography, the left ventricular (LV) diastolic function was assessed by the ratio of early filling (E) and atrial contraction (A) transmitral flow velocities (E/A) of LV inflow. LV systolic function was assessed by LV ejection fraction (LVEF), and the Tei index was also measured to assess both LV systolic and diastolic function. No difference was observed in the E/A and LVEF among the 3 groups. The Tei index was higher in rank C (0.56 +/- 0.17) than in rank A (0.39 +/- 0.06) and rank B (0.48 +/- 0.17), and a statistically significant difference was observed between rank A and rank C (P cerebrovascular accidents. The Tei index may be a useful index of cardiac dysfunction in bed-bound patients because it is independent of the cardiac loading condition.

77 FR 43542 - Cost Accounting Standards: Cost Accounting Standards 412 and 413-Cost Accounting Standards...

Science.gov (United States)

2012-07-25

... rule that revised Cost Accounting Standard (CAS) 412, ``Composition and Measurement of Pension Cost... Accounting Standards: Cost Accounting Standards 412 and 413--Cost Accounting Standards Pension Harmonization Rule AGENCY: Cost Accounting Standards Board, Office of Federal Procurement Policy, Office of...

Performance evaluation of inpatient service in Beijing: a horizontal comparison with risk adjustment based on Diagnosis Related Groups.

Science.gov (United States)

Jian, Weiyan; Huang, Yinmin; Hu, Mu; Zhang, Xiumei

2009-04-30

The medical performance evaluation, which provides a basis for rational decision-making, is an important part of medical service research. Current progress with health services reform in China is far from satisfactory, without sufficient regulation. To achieve better progress, an effective tool for evaluating medical performance needs to be established. In view of this, this study attempted to develop such a tool appropriate for the Chinese context. Data was collected from the front pages of medical records (FPMR) of all large general public hospitals (21 hospitals) in the third and fourth quarter of 2007. Locally developed Diagnosis Related Groups (DRGs) were introduced as a tool for risk adjustment and performance evaluation indicators were established: Charge Efficiency Index (CEI), Time Efficiency Index (TEI) and inpatient mortality of low-risk group cases (IMLRG), to reflect respectively work efficiency and medical service quality. Using these indicators, the inpatient services' performance was horizontally compared among hospitals. Case-mix Index (CMI) was used to adjust efficiency indices and then produce adjusted CEI (aCEI) and adjusted TEI (aTEI). Poisson distribution analysis was used to test the statistical significance of the IMLRG differences between different hospitals. Using the aCEI, aTEI and IMLRG scores for the 21 hospitals, Hospital A and C had relatively good overall performance because their medical charges were lower, LOS shorter and IMLRG smaller. The performance of Hospital P and Q was the worst due to their relatively high charge level, long LOS and high IMLRG. Various performance problems also existed in the other hospitals. It is possible to develop an accurate and easy to run performance evaluation system using Case-Mix as the tool for risk adjustment, choosing indicators close to consumers and managers, and utilizing routine report forms as the basic information source. To keep such a system running effectively, it is necessary to

The COST model for calculation of forest operations costs

NARCIS (Netherlands)

Ackerman, P.; Belbo, H.; Eliasson, L.; Jong, de J.J.; Lazdins, A.; Lyons, J.

2014-01-01

Since the late nineteenth century when high-cost equipment was introduced into forestry there has been a need to calculate the cost of this equipment in more detail with respect to, for example, cost of ownership, cost per hour of production, and cost per production unit. Machine cost calculations

Right ventricular function in asthmatic children determined with PW-TDI

International Nuclear Information System (INIS)

Wang Shaona; Song Lili; Cong Lin; Li Liping; Huang Yanxia

2007-01-01

Objective: To assess the right ventricular function of asthmatic children in onset period or remission period by using PW-TDI. Method: 36 children with confirmed asthma were enrolled. In tricuspid annular, the ECHO were recorded with PW-PDI pattern to obtain fight ventricular function (Sm, e-peak, Vmax for a-peak, and e/a), ICT, ET, IRT and Tei-Index. These were carried out in acute attack period and stable period. Result: Right ventficular function parameter (Sm, Vmax for e-peak, Vmax for a-peak, e/a and Tei-Index) in acute attack period were significant different compared to those in stable period (P<0.05). Conclusions: The fight ventricular function was impaired in patients with asthma in acute attack period. PW-TDI is helpful for assessing right ventricular function to asthmatic children. (authors)

Echocardiographic assessment of fetal left ventricular function in hypertensive disorder of pregnancy

International Nuclear Information System (INIS)

Liu Xiaozhen; Liu Shaozhong

2011-01-01

Objective: To investigate fetal left ventricular function in hypertensive disorder of pregnancy (HDP). Methods: Fetuses of hypertensive (84) and normotensive (147) mothers were enrolled in this study. The fetal left ventricular ejection fractions, E/A ratios of mitral valves, left atrial shortening fractions and Tei indexes of the two groups were measured on fetal echocardiography. Results: The left ventricular ejection fractions (P=0.040), E/A ratios of the mitral valves (P=0.042) and the left atrial shortening fractions (P=0.036) in fetuses of HDP were significantly smaller than those of the normal group whereas the Tei indexes (P=0.030) were significantly larger than those of the normal group. Conclusion: The hypertensive disorder of pregnancy may cause decreased systolic, diastolic and global function of the fetal left ventricle. (authors)

National Variation in Urethroplasty Cost and Predictors of Extreme Cost: A Cost Analysis With Policy Implications.

Science.gov (United States)

Harris, Catherine R; Osterberg, E Charles; Sanford, Thomas; Alwaal, Amjad; Gaither, Thomas W; McAninch, Jack W; McCulloch, Charles E; Breyer, Benjamin N

2016-08-01

To determine which factors are associated with higher costs of urethroplasty procedure and whether these factors have been increasing over time. Identification of determinants of extreme costs may help reduce cost while maintaining quality. We conducted a retrospective analysis using the 2001-2010 Healthcare Cost and Utilization Project-Nationwide Inpatient Sample (HCUP-NIS). The HCUP-NIS captures hospital charges which we converted to cost using the HCUP cost-to-charge ratio. Log cost linear regression with sensitivity analysis was used to determine variables associated with increased costs. Extreme cost was defined as the top 20th percentile of expenditure, analyzed with logistic regression, and expressed as odds ratios (OR). A total of 2298 urethroplasties were recorded in NIS over the study period. The median (interquartile range) calculated cost was $7321 ($5677-$10,000). Patients with multiple comorbid conditions were associated with extreme costs [OR 1.56, 95% confidence interval (CI) 1.19-2.04, P = .02] compared with patients with no comorbid disease. Inpatient complications raised the odds of extreme costs (OR 3.2, CI 2.14-4.75, P costs (OR 1.78, 95% CI 1.2-2.64, P = .005). Variations in patient age, race, hospital region, bed size, teaching status, payor type, and volume of urethroplasty cases were not associated with extremes of cost. Cost variation for perioperative inpatient urethroplasty procedures is dependent on preoperative patient comorbidities, postoperative complications, and surgical complexity related to graft usage. Procedural cost and cost variation are critical for understanding which aspects of care have the greatest impact on cost. Copyright © 2016 Elsevier Inc. All rights reserved.

PV O&M Cost Model and Cost Reduction

Energy Technology Data Exchange (ETDEWEB)

Walker, Andy

2017-03-15

This is a presentation on PV O&M cost model and cost reduction for the annual Photovoltaic Reliability Workshop (2017), covering estimating PV O&M costs, polynomial expansion, and implementation of Net Present Value (NPV) and reserve account in cost models.

Development of technology for thin substrate polycrystalline solar cells for practical use. Development of elementary technologies for low-cost polycrystalline cell modules; Usugata takessho taiyo denchi seizo gijutsu no jitsuyoka kenkyu. Takessho cell module tei cost ka yoso gijutsu kaihatsu

Energy Technology Data Exchange (ETDEWEB)

Tatsuta, M [New Energy and Industrial Technology Development Organization, Tokyo (Japan)

1994-12-01

This paper reports the study results on development of elementary technologies for low-cost polycrystalline cell modules in fiscal 1994. (1) On development of elementary technologies for mass production, fast surface machining, fast electrode forming and fast forming of junctions and antireflection films were studied. Surface machining by rotating grindstone was studied as fast cutting of fine grooves on Si substrates, resulting in possible fast machining superior in shape accuracy. Electrode properties equivalent or superior to previous ones were obtained by fast electrode forming using a fast printing/sintering equipment even at transfer speed 7.5 times as high as that of conventional methods. Simultaneous fast forming of junctions and antireflection films were achieved by heat treatment after deposition on Si substrate surfaces while heat-decomposing Ti and P compound gas. (2) On development of module structure, an optimum cell group angle, low reflection rate at glass surface, and fast wiring were studied. 5 figs., 2 tabs.

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

LIFE Cost of Electricity, Capital and Operating Costs

International Nuclear Information System (INIS)

Anklam, T.

2011-01-01

Successful commercialization of fusion energy requires economic viability as well as technical and scientific feasibility. To assess economic viability, we have conducted a pre-conceptual level evaluation of LIFE economics. Unit costs are estimated from a combination of bottom-up costs estimates, working with representative vendors, and scaled results from previous studies of fission and fusion plants. An integrated process model of a LIFE power plant was developed to integrate and optimize unit costs and calculate top level metrics such as cost of electricity and power plant capital cost. The scope of this activity was the entire power plant site. Separately, a development program to deliver the required specialized equipment has been assembled. Results show that LIFE power plant cost of electricity and plant capital cost compare favorably to estimates for new-build LWR's, coal and gas - particularly if indicative costs of carbon capture and sequestration are accounted for.

National Variation in Urethroplasty Cost and Predictors of Extreme Cost: A Cost Analysis with Policy Implications

OpenAIRE

Harris, Catherine R.; Osterberg, E. Charles; Sanford, Thomas; Alwaal, Amjad; Gaither, Thomas W.; McAninch, Jack W.; McCulloch, Charles E.; Breyer, Benjamin N.

2016-01-01

To determine which factors are associated with higher costs of urethroplasty procedure and whether these factors have been increasing over time. Identification of determinants of extreme costs may help reduce cost while maintaining quality.We conducted a retrospective analysis using the 2001-2010 Healthcare Cost and Utilization Project-Nationwide Inpatient Sample (HCUP-NIS). The HCUP-NIS captures hospital charges which we converted to cost using the HCUP cost-to-charge ratio. Log cost linear ...

Japanese Cost Accounting Systems - analysis of the cost accounting systems of the Japanese cost accounting standard

OpenAIRE

Peter, Winter

2005-01-01

This paper aims at providing an insight into Japanese cost accounting. Firstly, the development of cost accounting in Japan is delineated. Subsequently, the cost accounting systems codified in the Japanese cost accounting standard are analysed based on the classification according to Hoitsch/Schmitz. Lastly, a critical appraisal of the cost accounting systems of the Japanese cost accounting standard as well as a comparison to German and American cost accounting systems are conducted.

Wind Integration Cost and Cost-Causation: Preprint

Energy Technology Data Exchange (ETDEWEB)

Milligan, M.; Kirby, B.; Holttinen, H.; Kiviluoma, J.; Estanqueiro, A.; Martin-Martinez, S.; Gomez-Lazaro, E.; Peneda, I.; Smith, C.

2013-10-01

The question of wind integration cost has received much attention in the past several years. The methodological challenges to calculating integration costs are discussed in this paper. There are other sources of integration cost unrelated to wind energy. A performance-based approach would be technology neutral, and would provide price signals for all technology types. However, it is difficult to correctly formulate such an approach. Determining what is and is not an integration cost is challenging. Another problem is the allocation of system costs to one source. Because of significant nonlinearities, this can prove to be impossible to determine in an accurate and objective way.

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...

Controlling Healthcare Costs: Just Cost Effectiveness or "Just" Cost Effectiveness?

Science.gov (United States)

Fleck, Leonard M

2018-04-01

Meeting healthcare needs is a matter of social justice. Healthcare needs are virtually limitless; however, resources, such as money, for meeting those needs, are limited. How then should we (just and caring citizens and policymakers in such a society) decide which needs must be met as a matter of justice with those limited resources? One reasonable response would be that we should use cost effectiveness as our primary criterion for making those choices. This article argues instead that cost-effectiveness considerations must be constrained by considerations of healthcare justice. The goal of this article will be to provide a preliminary account of how we might distinguish just from unjust or insufficiently just applications of cost-effectiveness analysis to some healthcare rationing problems; specifically, problems related to extraordinarily expensive targeted cancer therapies. Unconstrained compassionate appeals for resources for the medically least well-off cancer patients will be neither just nor cost effective.

Activity-Based Costing: A Cost Management Tool.

Science.gov (United States)

Turk, Frederick J.

1993-01-01

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

THE ACTIO~ AT SA~()FO~TEI~

African Journals Online (AJOL)

firers, under the Command of Lt F. B. Adler; one machine gun section of two guns of the 1st S.A.M.R., commanded by Lieut W. E. Butler, and three Troops of the 3rd Squadron 1st S.A.M.R. under Capt. P. E. Hale"° with subaltern Officers in Lieuts.

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...

Systematization of Cost Factors for Cost Management at Industrial Enterprises

Directory of Open Access Journals (Sweden)

N. Y.

2017-12-01

Full Text Available Identification and structuring of factors determining the cost level has significant importance in cost analysis and control. Cost factors need to be systematized for more effective cost management. The objective of the study is to identify and structure the factors with impact on the enterprise costs. The external and internal factors with impact on the enterprise costs in industry are highlighted. For cost management purposes, it is proposed to group the cost factors into the two categories: structural and functional. The essence of structural and functional factors is shown; a classification of functional factors is given. The effect of a structural factor such as products range (complexity is illustrated. As the factor of complexity, combined with cost analysis systems and innovative tools of analysis (ABC and XYZ methods, has been increasingly in focus of analysts, three problems are described which, once dealt with, will enable ABC method to fit into the cost management system. The importance of another structural factor of costs, technology selection, in cost management is shown. The analysis allows for the following conclusions: for purposes of current cost management, including one based on operational analysis, the output needs to be addressed as the central factor determining the cost level; in the strategic perspective, an enterprise needs to concentrate on calculating the costs for the structural alternatives that are supposed to determine its competitive position; for cost management purposes, the cost factors should be broken into two categories, structural and functional; a specific management system exists for each cost factor, which is greatly important for the positioning of an enterprise.

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

Science.gov (United States)

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

2011-01-01

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

Cost Model for Digital Preservation: Cost of Digital Migration

DEFF Research Database (Denmark)

Kejser, Ulla Bøgvad; Nielsen, Anders Bo; Thirifays, Alex

2011-01-01

The Danish Ministry of Culture has funded a project to set up a model for costing preservation of digital materials held by national cultural heritage institutions. The overall objective of the project was to increase cost effectiveness of digital preservation activities and to provide a basis...... for comparing and estimating future cost requirements for digital preservation. In this study we describe an activity-based costing methodology for digital preservation based on the Open Archice Information System (OAIS) Reference Model. Within this framework, which we denote the Cost Model for Digital...... Preservation (CMDP), the focus is on costing the functional entity Preservation Planning from the OAIS and digital migration activities. In order to estimate these costs we have identified cost-critical activities by analysing the functions in the OAIS model and the flows between them. The analysis has been...

Kohalikud delikatessid = Local Delicacies / Cathelijne Nuijsink

Index Scriptorium Estoniae

Nuijsink, Cathelijne

2006-01-01

K-Muuseum Jaapanis Shiogama lähistel (arhitekt Hitoshi Abe), Chokkura Plaza näitusesaal Takanezawas (arhitekt Kengo Kuma), Aoba-Tei restoran Sendais (arhitekt Hitoshi Abe). Ill.: 12 värv. vaadet, Chokkura Plaza näitusesaali plaan

Cost Model for Digital Preservation: Cost of Digital Migration

Directory of Open Access Journals (Sweden)

Ulla Bøgvad Kejser

2011-03-01

Full Text Available The Danish Ministry of Culture has funded a project to set up a model for costing preservation of digital materials held by national cultural heritage institutions. The overall objective of the project was to increase cost effectiveness of digital preservation activities and to provide a basis for comparing and estimating future cost requirements for digital preservation. In this study we describe an activity-based costing methodology for digital preservation based on the Open Archice Information System (OAIS Reference Model. Within this framework, which we denote the Cost Model for Digital Preservation (CMDP, the focus is on costing the functional entity Preservation Planning from the OAIS and digital migration activities. In order to estimate these costs we have identified cost-critical activities by analysing the functions in the OAIS model and the flows between them. The analysis has been supplemented with findings from the literature, and our own knowledge and experience. The identified cost-critical activities have subsequently been deconstructed into measurable components, cost dependencies have been examined, and the resulting equations expressed in a spreadsheet. Currently the model can calculate the cost of different migration scenarios for a series of preservation formats for text, images, sound, video, geodata, and spreadsheets. In order to verify the model it has been tested on cost data from two different migration projects at the Danish National Archives (DNA. The study found that the OAIS model provides a sound overall framework for the cost breakdown, but that some functions need additional detailing in order to cost activities accurately. Running the two sets of empirical data showed among other things that the model underestimates the cost of manpower-intensive migration projects, while it reinstates an often underestimated cost, which is the cost of developing migration software. The model has proven useful for estimating the

The effects of naturally occurring impurities in rock salt

Indian Academy of Sciences (India)

Author Affiliations. Alina-Mihaela Badescu1 Alexandra Saftoiu2. University POLITEHNICA of Bucharest, Splaiul Independen¸tei 313, Sector 6, Bucharest 060042, Romania; IFIN-Horia Hulubei, Str. Reactorului No. 30, P.O. Box MG-6, Bucharest-Magurele, Romania ...

An effect of left ventricular hypertrophy on mild-to-moderate left ventricular diastolic dysfunction

Directory of Open Access Journals (Sweden)

Sharma Kattel, MD

2016-03-01

Conclusions: In mild-to-moderate LVDD patients, both FP and the Tei index were significantly higher when LVH was present. This may suggest LVH as a possible predictor for the future development of severe LVDD and diastolic heart failure.

Distribution costs -- the cost of local delivery

International Nuclear Information System (INIS)

Winger, N.; Zarnett, P.; Carr, J.

2000-01-01

Most of the power transmission system in the province of Ontario is owned and operated as a regulated monopoly by Ontario Hydro Services Company (OHSC). Local distribution systems deliver to end-users from bulk supply points within a service territory. OHSC distributes to approximately one million, mostly rural customers, while the approximately 250 municipal utilities together serve about two million, mostly urban customers. Under the Energy Competition Act of 1998 local distribution companies will face some new challenges, including unbundled billing systems, a broader range of distribution costs, increased costs, made up of corporate taxes or payments in lieu of taxes and added costs for regulatory affairs. The consultants provide a detailed discussion of the components of distribution costs, the three components of the typical budget process (capital expenditures, (CAPEX), operating and maintenance (O and M) and administration and corporate (GA and C), a summary of some typical distribution costs in Ontario, and the estimated impacts of the Energy Competition Act (ECA) compliance on charges and rates. Various mitigation strategies are also reviewed. Among these are joint ventures by local distribution companies to reduce ECA compliance costs, re-examination of controllable costs, temporary reduction of the allowable return on equity (ROE) by 50 per cent, and/or reducing the competitive transition charge (CTC). It is estimated that either one of these two reductions could eliminate the full amount of the five to seven per cent uplift in delivered energy service costs. The conclusion of the consultants is that local distribution delivery charges will make up a greater proportion of end-user cost in the future than it has in the past. An increase to customers of about five per cent is expected when the competitive electricity market opens and unbundled billing begins. The cost increase could be mitigated by a combination of actions that would be needed for about

Computerized cost estimation spreadsheet and cost data base for fusion devices

International Nuclear Information System (INIS)

Hamilton, W.R.; Rothe, K.E.

1985-01-01

An automated approach to performing and cataloging cost estimates has been developed at the Fusion Engineering Design Center (FEDC), wherein the cost estimate record is stored in the LOTUS 1-2-3 spreadsheet on an IBM personal computer. The cost estimation spreadsheet is based on the cost coefficient/cost algorithm approach and incorporates a detailed generic code of cost accounts for both tokamak and tandem mirror devices. Component design parameters (weight, surface area, etc.) and cost factors are input, and direct and indirect costs are calculated. The cost data base file derived from actual cost experience within the fusion community and refined to be compatible with the spreadsheet costing approach is a catalog of cost coefficients, algorithms, and component costs arranged into data modules corresponding to specific components and/or subsystems. Each data module contains engineering, equipment, and installation labor cost data for different configurations and types of the specific component or subsystem. This paper describes the assumptions, definitions, methodology, and architecture incorporated in the development of the cost estimation spreadsheet and cost data base, along with the type of input required and the output format

(Value Stream Costing As A New Costing System)

OpenAIRE

Karcıoğlu, Reşar; Nuray, Meral

2010-01-01

In recent years, the number of lean company which use lean manufacturing system is rising. This companies use the standard costing while appropriate for traditional bathch manufacturing. But standard costing system fails to support the goals of lean manufacturing system. A different method of costing based upon the characteristics of the value stream is needed to fulfill the needs of the lean company. This systemis Value Stream Costing. When a lean company moves to value stream management, th...

Brain network analysis: separating cost from topology using cost-integration.

Directory of Open Access Journals (Sweden)

Cedric E Ginestet

Full Text Available A statistically principled way of conducting brain network analysis is still lacking. Comparison of different populations of brain networks is hard because topology is inherently dependent on wiring cost, where cost is defined as the number of edges in an unweighted graph. In this paper, we evaluate the benefits and limitations associated with using cost-integrated topological metrics. Our focus is on comparing populations of weighted undirected graphs that differ in mean association weight, using global efficiency. Our key result shows that integrating over cost is equivalent to controlling for any monotonic transformation of the weight set of a weighted graph. That is, when integrating over cost, we eliminate the differences in topology that may be due to a monotonic transformation of the weight set. Our result holds for any unweighted topological measure, and for any choice of distribution over cost levels. Cost-integration is therefore helpful in disentangling differences in cost from differences in topology. By contrast, we show that the use of the weighted version of a topological metric is generally not a valid approach to this problem. Indeed, we prove that, under weak conditions, the use of the weighted version of global efficiency is equivalent to simply comparing weighted costs. Thus, we recommend the reporting of (i differences in weighted costs and (ii differences in cost-integrated topological measures with respect to different distributions over the cost domain. We demonstrate the application of these techniques in a re-analysis of an fMRI working memory task. We also provide a Monte Carlo method for approximating cost-integrated topological measures. Finally, we discuss the limitations of integrating topology over cost, which may pose problems when some weights are zero, when multiplicities exist in the ranks of the weights, and when one expects subtle cost-dependent topological differences, which could be masked by cost-integration.

Brain Network Analysis: Separating Cost from Topology Using Cost-Integration

Science.gov (United States)

Ginestet, Cedric E.; Nichols, Thomas E.; Bullmore, Ed T.; Simmons, Andrew

2011-01-01

A statistically principled way of conducting brain network analysis is still lacking. Comparison of different populations of brain networks is hard because topology is inherently dependent on wiring cost, where cost is defined as the number of edges in an unweighted graph. In this paper, we evaluate the benefits and limitations associated with using cost-integrated topological metrics. Our focus is on comparing populations of weighted undirected graphs that differ in mean association weight, using global efficiency. Our key result shows that integrating over cost is equivalent to controlling for any monotonic transformation of the weight set of a weighted graph. That is, when integrating over cost, we eliminate the differences in topology that may be due to a monotonic transformation of the weight set. Our result holds for any unweighted topological measure, and for any choice of distribution over cost levels. Cost-integration is therefore helpful in disentangling differences in cost from differences in topology. By contrast, we show that the use of the weighted version of a topological metric is generally not a valid approach to this problem. Indeed, we prove that, under weak conditions, the use of the weighted version of global efficiency is equivalent to simply comparing weighted costs. Thus, we recommend the reporting of (i) differences in weighted costs and (ii) differences in cost-integrated topological measures with respect to different distributions over the cost domain. We demonstrate the application of these techniques in a re-analysis of an fMRI working memory task. We also provide a Monte Carlo method for approximating cost-integrated topological measures. Finally, we discuss the limitations of integrating topology over cost, which may pose problems when some weights are zero, when multiplicities exist in the ranks of the weights, and when one expects subtle cost-dependent topological differences, which could be masked by cost-integration. PMID:21829437

Process-based costing.

Science.gov (United States)

Lee, Robert H; Bott, Marjorie J; Forbes, Sarah; Redford, Linda; Swagerty, Daniel L; Taunton, Roma Lee

2003-01-01

Understanding how quality improvement affects costs is important. Unfortunately, low-cost, reliable ways of measuring direct costs are scarce. This article builds on the principles of process improvement to develop a costing strategy that meets both criteria. Process-based costing has 4 steps: developing a flowchart, estimating resource use, valuing resources, and calculating direct costs. To illustrate the technique, this article uses it to cost the care planning process in 3 long-term care facilities. We conclude that process-based costing is easy to implement; generates reliable, valid data; and allows nursing managers to assess the costs of new or modified processes.

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

Science.gov (United States)

Berlin, Mark F; Smith, Tommy H

2004-01-01

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

Cost estimation tools in Germany and the UK. Comparison of cost estimates and actual costs

International Nuclear Information System (INIS)

Pfeifer, W.; Gordelier, S.; Drake, V.

2005-01-01

Full text: Accurate cost estimation for future decommissioning projects is a matter of considerable importance, especially for ensuring that sufficient funds will be available at the time of project implementation. This paper looks at the experience of cost estimation and real implementation outcomes from two countries, Germany and the UK, and draws lessons for the future. In Germany, cost estimates for the decommissioning of power reactors are updated every two years. For this purpose, the STILLKO program of the NIS Company is used. So far, Forschungszentrum Karlsruhe has successfully decommissioned two prototype reactor facilities. Re-cultivation of the premises has already been completed. At the moment, the activated components of the multi-purpose research reactor (MZFR), the first pressurized water reactor in Germany that was moderated and cooled with heavy water, and of the prototype fast breeder reactor (KNK) are being dismantled remotely. Consequently, vast experience exists in particular for the updating of total costs on the basis of actually incurred expenses. The further the dismantling work proceeds, the more reliable is the total cost estimate. Here, the development of the estimated MZFR decommissioning costs shall be presented and compared with the estimates obtained for a German reference PWR-type power reactor of 1200 MW. In this way: - common features of the prototype reactor and power reactor shall be emphasized, - several parameters leading to an increase in the estimated costs shall be highlighted, - cost risks shall be outlined with the remote dismantling of the reactor pressure vessel serving as an example, - calculation parameters shall be presented, and - recommendations shall be made for a consistent estimation of costs. The United Kingdom Atomic Energy Authority (UKAEA) has a major programme for the environmental remediation of its former research and development sites at Dounreay, Windscale, Harwell and Winfrith together with the need to

ClassBeacons: designing distributed visualization of teachers’ physical proximity in the classroom.

NARCIS (Netherlands)

An, P.; Bakker, S.; Ordanovski, S.; Taconis, R.; Eggen, J.H.

2018-01-01

Pengcheng An, Saskia Bakker, Sara Ordanovski, Ruurd Taconis, Berry Eggen. 2018 (accepted at Oct 2017). ClassBeacons: designing distributed visualization of teachers’ physical proximity in the classroom. In Proceedings of Tangible and Embodied Interaction, TEI 2018, Mar 18-21, 2018,

Seven principles to design for embodied sensemaking

NARCIS (Netherlands)

Hummels, C.C.M.; Dijk, van J.

2015-01-01

The TEI-community is based a various paradigms. We believe that the community matures by scrutinising these different paradigms and unravelling the consequences for designing for tangible, embedded and embodied interaction. In this paper we explore the consequences and possibilities of

Process-Costing, Job-Order-Costing, Operation Costing (også kaldet Batch Costing og Functional Costing - Når Systemtankegangen ligger til grund for økonomistyringen og dens beslutninger)

DEFF Research Database (Denmark)

Nielsen, Steen

2005-01-01

De tre begreber process-costing, job-order-costing, operation-costing samt functional-based costing er faktisk historiske begreber som stammer langt tilbage i økonomistyringslitteraturen, faktisk tilbage til Scientific Management bevægelsen fra 20'erne og 30'erne. Man kan derfor ikke sige, at disse...... ordreregnskabet, f.eks. som dette er analyseret hos Palle Hansen og Vagn Madsen. Begrebet operational costing anvendes også, men dette dækker i realiteten over, hvordan og hvilke elementer der indgår i hele virksomhedens regnskabs-information-system. Dvs. at dette mere er et spørgsmål om, hvordan systemerne er...... Aktivitets-Baseret Cost Management systemerne. Det er derfor vigtigt dels at kende sin historie på området, dels at gøre sig klart, om de under visse antagelser stadig har deres berettigelse. De samme begreber har også deres pendant til de danske begreber, afdelings- eller funktionsregnskabet samt...

Influência do sistema de produção e do armazenamento refrigerado nas características físico-químicas e no desenvolvimento de compostos voláteis em morangos Influence of planting system and cold storage on the physical-chemistries characteristicsand volatile compounds development in strawberries

Directory of Open Access Journals (Sweden)

Julia Maria Machado de Ávila

2012-12-01

Full Text Available Durante o armazenamento, pode ocorrer a perda de compostos voláteis responsáveis pelo aroma e o aumento de compostos indesejáveis, o que ocasiona a perda de qualidade do morango, reduzindo a vida de prateleira e levando à rejeição do produto pelos consumidores. Neste trabalho, foi avaliada a influência do sistema de produção (convencional e orgânico e do período de armazenamento (0, 2, 5, 8 dias nas características físicas e químicas (CFQ e nos compostos voláteis (CV de morango das cultivares 'Camarosa' e 'Camino Real', utilizando morangos de pomar comercial da região de Pelotas/RS. Os frutos foram colhidos em estádio de maturação comercial e com boa aparência. O planejamento experimental foi casualizado, em triplicata de 15 frutos. Os morangos foram armazenados a T de 1°C, com 90-95% umidade relativa (UR. Foram avaliadas a perda de massa, a coloração instrumental [L*, a*, b* e ângulo hue (H] , a firmeza, os sólidos solúveis (SS, a acidez titulável (AT, a relação SS/AT, pH e os teores de CV. Os resultados foram submetidos à análise de variância e as diferenças significativas determinadas pelo teste de Tukey (PDuring the storage a loss of volatile compounds responsible for the aroma and an increase of undesirable compounds can occur leading to a decrease in the strawberry quality, a reduction of the shelf life and product rejection by the consumers. In the present work the influence of the planting system (conventional and organic and the storage period (0, 2, 5 and 8 days upon physical and chemical characteristics (FCC as well as on strawberry volatile compounds (VC in the cultivars 'Camarosa' and 'Camino Real' were evaluated using strawberries from a commercial orchard from Pelotas/RS. The fruits were harvested in a stage of commercial maturation and sound appearance. The experimental planning was randomized, in triplicate of fifteen fruits. The strawberries were stored at 1°C and 90-95% of relative humidity

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.

Road crash costs.

NARCIS (Netherlands)

2010-01-01

Road crashes result in all kinds of social costs, such as medical costs, production loss, human losses, property damage, settlement costs and costs due to congestion. Studies into road crash costs and their trends are carried out quite regularly. In 2009, the costs amounted to € 12.5 billion, or

Costs and Cost-Effectiveness of Plasmodium vivax Control.

Science.gov (United States)

White, Michael T; Yeung, Shunmay; Patouillard, Edith; Cibulskis, Richard

2016-12-28

The continued success of efforts to reduce the global malaria burden will require sustained funding for interventions specifically targeting Plasmodium vivax The optimal use of limited financial resources necessitates cost and cost-effectiveness analyses of strategies for diagnosing and treating P. vivax and vector control tools. Herein, we review the existing published evidence on the costs and cost-effectiveness of interventions for controlling P. vivax, identifying nine studies focused on diagnosis and treatment and seven studies focused on vector control. Although many of the results from the much more extensive P. falciparum literature can be applied to P. vivax, it is not always possible to extrapolate results from P. falciparum-specific cost-effectiveness analyses. Notably, there is a need for additional studies to evaluate the potential cost-effectiveness of radical cure with primaquine for the prevention of P. vivax relapses with glucose-6-phosphate dehydrogenase testing. © The American Society of Tropical Medicine and Hygiene.

Computerized cost estimation spreadsheet and cost data base for fusion devices

International Nuclear Information System (INIS)

Hamilton, W.R.; Rothe, K.E.

1985-01-01

Component design parameters (weight, surface area, etc.) and cost factors are input and direct and indirect costs are calculated. The cost data base file derived from actual cost experience within the fusion community and refined to be compatible with the spreadsheet costing approach is a catalog of cost coefficients, algorithms, and component costs arranged into data modules corresponding to specific components and/or subsystems. Each data module contains engineering, equipment, and installation labor cost data for different configurations and types of the specific component or subsystem. This paper describes the assumptions, definitions, methodology, and architecture incorporated in the development of the cost estimation spreadsheet and cost data base, along with the type of input required and the output format

Maintenance cost models in deregulated power systems under opportunity costs

International Nuclear Information System (INIS)

Al-Arfaj, K.; Dahal, K.; Azaiez, M.N.

2007-01-01

In a centralized power system, the operator is responsible for scheduling maintenance. There are different types of maintenance, including corrective maintenance; predictive maintenance; preventive maintenance; and reliability-centred maintenance. The main cause of power failures is poor maintenance. As such, maintenance costs play a significant role in deregulated power systems. They include direct costs associated with material and labor costs as well as indirect costs associated with spare parts inventory, shipment, test equipment, indirect labor, opportunity costs and cost of failure. In maintenance scheduling and planning, the cost function is the only component of the objective function. This paper presented the results of a study in which different components of maintenance costs were modeled. The maintenance models were formulated as an optimization problem with single and multiple objectives and a set of constraints. The maintenance costs models could be used to schedule the maintenance activities of power generators more accurately and to identify the best maintenance strategies over a period of time as they consider failure and opportunity costs in a deregulated environment. 32 refs., 4 tabs., 4 figs

Design and implementation of two two-week Teacher Enhancement Institutes

Science.gov (United States)

Lambert, Lynn

1994-01-01

During this summer, I have been part of a four team effort that planned and executed two two-week Teacher Enhancement Institutes (TEI) for 40 K-8 teachers from this area. The TEI was designed to enhance teachers' background in aeronautics and technology so that they would be better equipped to encourage and to train students in the mathematics, science, and technology fields. The teachers were given a stipend and three graduate credits from Christopher Newport University for their participation in this program. The four ASEE fellows worked together to develop objectives and a schedule of activities for each two-week session based on the program outline given in the grants that were funding this effort. We divided the responsibilities in coordinating and implementing each part of the TEI based on the specific strengths and background of each ASEE fellow. My specific responsibilities were: (1) to develop the course syllabus and generally handle all matters involved with the graduate course; (2) coordinate the follow-up sessions; and (3) design and manage half of the technology sessions that we had scheduled (approximately 30% of the TEI was devoted to technology). Because the first two responsibilities were primarily administrative in nature, I will address only the last. The technology sessions were divided into computer-only and other technologies (e.g., television and digital technology including scanning, digital photography and CD-ROM). I had responsibility for the computer-only technology sessions. The emphasis of these sessions was on use of the Internet specifically to locate and use educational resources. To maximize learning, these sessions were hands-on with two teachers at each computer. Each teacher received instruction in, and actually used, the most popular tools available on the Internet: email (they were given temporary accounts at NASA LaRC), anonymous ftp and archie, gopher and veronica, mosaic, and telnet. Teachers participated in hands

Cost Model for Digital Curation: Cost of Digital Migration

DEFF Research Database (Denmark)

Kejser, Ulla Bøgvad; Nielsen, Anders Bo; Thirifays, Alex

2009-01-01

The Danish Ministry of Culture is currently funding a project to set up a model for costing preservation of digital materials held by national cultural heritage institutions. The overall objective of the project is to provide a basis for comparing and estimating future financial requirements...... for digital preservation and to increase cost effectiveness of digital preservation activities. In this study we describe an activity based costing methodology for digital preservation based on the OAIS Reference Model. In order to estimate the cost of digital migrations we have identified cost critical...

76 FR 81295 - Cost Accounting Standards: Cost Accounting Standards 412 and 413-Cost Accounting Standards...

Science.gov (United States)

2011-12-27

... accounting standards governing measurement, assignment, and allocation of costs to contracts with the United... contracting parties; Measurement of pension costs must be objectively verifiable; Accounting rules must keep... cost accounting that preclude their use for the appropriate measurement, assignment and allocation of...

A framework for cost-aware process management: cost reporting and cost prediction

NARCIS (Netherlands)

Wynn, M.T.; Low, W.Z.; Hofstede, ter A.H.M.; Nauta, W.E.

2014-01-01

Organisations are constantly seeking efficiency gains for their business processes in terms of time and cost. Management accounting enables detailed cost reporting of business operations for decision making purposes, although significant effort is required to gather accurate operational data.

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

Castles Made of Sand: Building Sustainable Digitized Collections Using XML.

Science.gov (United States)

Ragon, Bart

2003-01-01

Describes work at the University of Virginia library to digitize special collections. Discusses the use of XML (Extensible Markup Language); providing access to original source materials; DTD (Document Type Definition); TEI (Text Encoding Initiative); metadata; XSL (Extensible Style Language); and future possibilities. (LRW)

Optimizing cost-efficiency in mean exposure assessment--cost functions reconsidered.

Science.gov (United States)

Mathiassen, Svend Erik; Bolin, Kristian

2011-05-21

Reliable exposure data is a vital concern in medical epidemiology and intervention studies. The present study addresses the needs of the medical researcher to spend monetary resources devoted to exposure assessment with an optimal cost-efficiency, i.e. obtain the best possible statistical performance at a specified budget. A few previous studies have suggested mathematical optimization procedures based on very simple cost models; this study extends the methodology to cover even non-linear cost scenarios. Statistical performance, i.e. efficiency, was assessed in terms of the precision of an exposure mean value, as determined in a hierarchical, nested measurement model with three stages. Total costs were assessed using a corresponding three-stage cost model, allowing costs at each stage to vary non-linearly with the number of measurements according to a power function. Using these models, procedures for identifying the optimally cost-efficient allocation of measurements under a constrained budget were developed, and applied on 225 scenarios combining different sizes of unit costs, cost function exponents, and exposure variance components. Explicit mathematical rules for identifying optimal allocation could be developed when cost functions were linear, while non-linear cost functions implied that parts of or the entire optimization procedure had to be carried out using numerical methods.For many of the 225 scenarios, the optimal strategy consisted in measuring on only one occasion from each of as many subjects as allowed by the budget. Significant deviations from this principle occurred if costs for recruiting subjects were large compared to costs for setting up measurement occasions, and, at the same time, the between-subjects to within-subject variance ratio was small. In these cases, non-linearities had a profound influence on the optimal allocation and on the eventual size of the exposure data set. The analysis procedures developed in the present study can be used

Allocation base of general production costs as optimization of prime costs

Directory of Open Access Journals (Sweden)

Levytska I.O.

2017-03-01

Full Text Available Qualified management aimed at optimizing financial results is the key factor in today's society. Effective management decisions depend on the necessary information about the costs of production process in all its aspects – their structure, types, accounting policies of reflecting costs. General production costs, the so-called indirect costs that are not directly related to the production process, but provide its functioning in terms of supporting structural divisions and create the necessary conditions of production, play a significant role in calculating prime costs of goods (works, services. However, the accurate estimate of prime costs of goods (works, services should be determined with the value of indirect costs (in other words, general production costs, and properly determined with the base of their allocation. The choice of allocation base of general production costs is the significant moment, depending on the nature of business, which must guarantee fair distribution regarding to the largest share of direct expenses in the total structure of production costs. The study finds the essence of general production costs based on the analysis of key definitions of leading Ukrainian economists. The optimal allocation approach of general production costs is to calculate these costs as direct production costs within each subsidiary division (department separately without selecting a base as the main one to the their total amount.

76 FR 53378 - Cost Accounting Standards: Accounting for Insurance Costs

Science.gov (United States)

2011-08-26

... Accounting Standards: Accounting for Insurance Costs AGENCY: Cost Accounting Standards Board (Board), Office... Discontinuation of Rulemaking. SUMMARY: The Office of Federal Procurement Policy (OFPP), Cost Accounting Standards... development of an amendment to Cost Accounting Standard (CAS) 416 regarding the use of the term ``catastrophic...

Cardiac rehabilitation costs.

Science.gov (United States)

Moghei, Mahshid; Turk-Adawi, Karam; Isaranuwatchai, Wanrudee; Sarrafzadegan, Nizal; Oh, Paul; Chessex, Caroline; Grace, Sherry L

2017-10-01

Despite the clinical benefits of cardiac rehabilitation (CR) and its cost-effectiveness, it is not widely received. Arguably, capacity could be greatly increased if lower-cost models were implemented. The aims of this review were to describe: the costs associated with CR delivery, approaches to reduce these costs, and associated implications. Upon finalizing the PICO statement, information scientists were enlisted to develop the search strategy of MEDLINE, Embase, CDSR, Google Scholar and Scopus. Citations identified were considered for inclusion by the first author. Extracted cost data were summarized in tabular format and qualitatively synthesized. There is wide variability in the cost of CR delivery around the world, and patients pay out-of-pocket for some or all of services in 55% of countries. Supervised CR costs in high-income countries ranged from PPP$294 (Purchasing Power Parity; 2016 United States Dollars) in the United Kingdom to PPP$12,409 in Italy, and in middle-income countries ranged from PPP$146 in Venezuela to PPP$1095 in Brazil. Costs relate to facilities, personnel, and session dose. Delivering CR using information and communication technology (mean cost PPP$753/patient/program), lowering the dose and using lower-cost personnel and equipment are important strategies to consider in containing costs, however few explicitly low-cost models are available in the literature. More research is needed regarding the costs to deliver CR in community settings, the cost-effectiveness of CR in most countries, and the economic impact of return-to-work with CR participation. A low-cost model of CR should be standardized and tested for efficacy across multiple healthcare systems. Copyright © 2017 Elsevier B.V. All rights reserved.

[Productivity costs of rheumatoid arthritis in Germany. Cost composition and prediction of main cost components].

Science.gov (United States)

Merkesdal, S; Huelsemann, J L; Mittendorf, T; Zeh, S; Zeidler, H; Ruof, J

2006-10-01

Identification of predictors for the productivity cost components: (1) sick leave, and (2) work disability in gainfully employed and (3) impaired household productivity in unemployed patients with rheumatoid arthritis (RA) from the societal perspective. Investigation of productivity costs was linked to a multicenter, randomized, controlled trial evaluating the effectiveness of clinical quality management in 338 patients with RA. The productivity losses were assessed according to the German Guidelines on Health Economic Evaluation. By means of multivariate logistic regression analyses, predictors of sick leave, work disability (employed patients, n=96), and for days confined to bed in unemployed patient (n=242) were determined. Mean annual costs of 970 EUR arose per person taking into consideration all patients (453 EUR sick leave, 63 EUR work disability, 454 EUR impaired productivity of unemployed patients). Disease activity, disease severity, and impaired physical function were global predictors for all of the cost components investigated. Sick leave costs were predicted by prior sick leave periods and the vocational status blue collar worker, work disability costs by sociodemographic variables (marital status, schooling), and the productivity costs of unemployed patients by impaired mental health and impaired physical functions. Interventions such as reduction in disease progression and control of disease activity, early vocational rehabilitation measures and vocational retraining in patients at risk of quitting working life, and self-management programs to learn coping strategies might decrease future RA-related productivity costs.

A Comparative Analysis of Activity-Based Costing and Traditional Costing

OpenAIRE

Derya Eren Akyol; Gonca Tuncel; G. Mirac Bayhan

2007-01-01

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

Modelling User-Costs in Life Cycle Cost-Benefit (LCCB) analysis

DEFF Research Database (Denmark)

Thoft-Christensen, Palle

2008-01-01

The importance of including user's costs in Life-Cycle Cost-Benefit analysis of structures is discussed in this paper. This is especially for bridges of great importance. Repair or/and failure of a bridge will usually result in user costs greater than the repair or replacement costs of the bridge...

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.

Consumer-Operated Service Programs: monetary and donated costs and cost-effectiveness.

Science.gov (United States)

Yates, Brian T; Mannix, Danyelle; Freed, Michael C; Campbell, Jean; Johnsen, Matthew; Jones, Kristine; Blyler, Crystal R

2011-01-01

Examine cost differences between Consumer Operated Service Programs (COSPs) as possibly determined by a) size of program, b) use of volunteers and other donated resources, c) cost-of-living differences between program locales, d) COSP model applied, and e) delivery system used to implement the COSP model. As part of a larger evaluation of COSP, data on operating costs, enrollments, and mobilization of donated resources were collected for eight programs representing three COSP models (drop-in centers, mutual support, and education/advocacy training). Because the 8 programs were operated in geographically diverse areas of the US, costs were examined with and without adjustment for differences in local cost of living. Because some COSPs use volunteers and other donated resources, costs were measured with and without these resources being monetized. Scale of operation also was considered as a mediating variable for differences in program costs. Cost per visit, cost per consumer per quarter, and total program cost were calculated separately for funds spent and for resources donated for each COSP. Differences between COSPs in cost per consumer and cost per visit seem better explained by economies of scale and delivery system used than by cost-of-living differences between program locations or COSP model. Given others' findings that different COSP models produce little variation in service effectiveness, minimize service costs by maximizing scale of operation while using a delivery system that allows staff and facilities resources to be increased or decreased quickly to match number of consumers seeking services.

Cost Optimization of Product Families using Analytic Cost Models

DEFF Research Database (Denmark)

Brunø, Thomas Ditlev; Nielsen, Peter

2012-01-01

This paper presents a new method for analysing the cost structure of a mass customized product family. The method uses linear regression and backwards selection to reduce the complexity of a data set describing a number of historical product configurations and incurred costs. By reducing the data...... set, the configuration variables which best describe the variation in product costs are identified. The method is tested using data from a Danish manufacturing company and the results indicate that the method is able to identify the most critical configuration variables. The method can be applied...... in product family redesign projects focusing on cost reduction to identify which modules contribute the most to cost variation and should thus be optimized....

Nuclear fuel cycle cost and cost calculation

International Nuclear Information System (INIS)

Schmiedel, P.; Schricker, W.

1975-01-01

Four different methods of calculating the cost of the fuel cycle are explained, starting from the individual cost components with their specific input data. The results (for LWRs) are presented in tabular form and in the form of diagrams. (RB) [de

Cost system design and cost management in the Spanish public sector

OpenAIRE

Boned, Josep Lluís; Bagur, Llorenç; Tayles, Mike

2006-01-01

Cost systems have been shown to have developed considerably in recent years and activity-based costing (ABC) has been shown to be a contribution to cost management, particularly in service businesses. The public sector is composed to a very great extent of service functions, yet considerably less has been reported of the use of ABC to support cost management in this sector. In Spain, cost systems are essential for city councils as they are obliged to calculate the cost of the services subject...

Cost comparisons

CERN Multimedia

CERN Bulletin

2010-01-01

How much does the LHC cost? And how much does this represent in other currencies? Below we present a table showing some comparisons with the cost of other projects. Looking at the figures, you will see that the cost of the LHC can be likened to that of three skyscrapers, or two seasons of Formula 1 racing! One year's budget of a single large F1 team is comparable to the entire materials cost of the ATLAS or CMS experiments.   Please note that all the figures are rounded for ease of reading.    CHF € $   LHC 4.6 billions 3 billions  4 billions   Space Shuttle Endeavour (NASA) 1.9 billion 1.3 billion 1.7 billion   Hubble Space Telescope (cost at launch – NASA/...

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

Science.gov (United States)

Stavem, K

1995-01-10

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

Cost of illness and determinants of costs among patients with gout.

Science.gov (United States)

Spaetgens, Bart; Wijnands, José M A; van Durme, Caroline; van der Linden, Sjef; Boonen, Annelies

2015-02-01

To estimate costs of illness in a cross-sectional cohort of patients with gout attending an outpatient rheumatology clinic, and to evaluate which factors contribute to higher costs. Altogether, 126 patients with gout were clinically assessed. They completed a series of questionnaires. Health resource use was collected using a self-report questionnaire that was cross-checked with the electronic patient file. Productivity loss was assessed by the Work Productivity and Activity Impairment Questionnaire, addressing absenteeism and presenteeism. Resource use and productivity loss were valued by real costs, and annual costs per patient were calculated. Factors contributing to incurring costs above the median were explored using logistic univariable and multivariable regression analysis. Mean (median) annual direct costs of gout were €5647 (€1148) per patient. Total costs increased to €6914 (€1279) or €10,894 (€1840) per patient per year when adding cost for absenteeism or both absenteeism and presenteeism, respectively. Factors independently associated with high direct and high indirect costs were a positive history of cardiovascular disease, functional limitations, and female sex. In addition, pain, gout concerns, and unmet gout treatment needs were associated with high direct costs. The direct and indirect costs-of-illness of gout are primarily associated with cardiovascular disease, functional limitations, and female sex.

An improved set of standards for finding cost for cost-effectiveness analysis.

Science.gov (United States)

Barnett, Paul G

2009-07-01

Guidelines have helped standardize methods of cost-effectiveness analysis, allowing different interventions to be compared and enhancing the generalizability of study findings. There is agreement that all relevant services be valued from the societal perspective using a long-term time horizon and that more exact methods be used to cost services most affected by the study intervention. Guidelines are not specific enough with respect to costing methods, however. The literature was reviewed to identify the problems associated with the 4 principal methods of cost determination. Microcosting requires direct measurement and is ordinarily reserved to cost novel interventions. Analysts should include nonwage labor cost, person-level and institutional overhead, and the cost of development, set-up activities, supplies, space, and screening. Activity-based cost systems have promise of finding accurate costs of all services provided, but are not widely adopted. Quality must be evaluated and the generalizability of cost estimates to other settings must be considered. Administrative cost estimates, chiefly cost-adjusted charges, are widely used, but the analyst must consider items excluded from the available system. Gross costing methods determine quantity of services used and employ a unit cost. If the intervention will affect the characteristics of a service, the method should not assume that the service is homogeneous. Questions are posed for future reviews of the quality of costing methods. The analyst must avoid inappropriate assumptions, especially those that bias the analysis by exclusion of costs that are affected by the intervention under study.

Cost analysis guidelines

International Nuclear Information System (INIS)

Strait, R.S.

1996-01-01

The first phase of the Depleted Uranium Hexafluoride Management Program (Program)--management strategy selection--consists of several program elements: Technology Assessment, Engineering Analysis, Cost Analysis, and preparation of an Environmental Impact Statement (EIS). Cost Analysis will estimate the life-cycle costs associated with each of the long-term management strategy alternatives for depleted uranium hexafluoride (UF6). The scope of Cost Analysis will include all major expenditures, from the planning and design stages through decontamination and decommissioning. The costs will be estimated at a scoping or preconceptual design level and are intended to assist decision makers in comparing alternatives for further consideration. They will not be absolute costs or bid-document costs. The purpose of the Cost Analysis Guidelines is to establish a consistent approach to analyzing of cost alternatives for managing Department of Energy's (DOE's) stocks of depleted uranium hexafluoride (DUF6). The component modules that make up the DUF6 management program differ substantially in operational maintenance, process-options, requirements for R and D, equipment, facilities, regulatory compliance, (O and M), and operations risk. To facilitate a consistent and equitable comparison of costs, the guidelines offer common definitions, assumptions or basis, and limitations integrated with a standard approach to the analysis. Further, the goal is to evaluate total net life-cycle costs and display them in a way that gives DOE the capability to evaluate a variety of overall DUF6 management strategies, including commercial potential. The cost estimates reflect the preconceptual level of the designs. They will be appropriate for distinguishing among management strategies

Economic costs of obesity in Thailand: a retrospective cost-of-illness study.

Science.gov (United States)

Pitayatienanan, Paiboon; Butchon, Rukmanee; Yothasamut, Jomkwan; Aekplakorn, Wichai; Teerawattananon, Yot; Suksomboon, Naeti; Thavorncharoensap, Montarat

2014-04-02

Over the last decade, the prevalence of obesity (BMI ≥ 25 kg/m2) in Thailand has been rising rapidly and consistently. Estimating the cost of obesity to society is an essential step in setting priorities for research and resource use and helping improve public awareness of the negative economic impacts of obesity. This prevalence-based, cost-of-illness study aims to estimate the economic costs of obesity in Thailand. The estimated costs in this study included health care cost, cost of productivity loss due to premature mortality, and cost of productivity loss due to hospital-related absenteeism. The Obesity-Attributable Fraction (OAF) was used to estimate the extent to which the co-morbidities were attributable to obesity. The health care cost of obesity was further estimated by multiplying the number of patients in each disease category attributable to obesity by the unit cost of treatment. The cost of productivity loss was calculated using the human capital approach. The health care cost attributable to obesity was estimated at 5,584 million baht or 1.5% of national health expenditure. The cost of productivity loss attributable to obesity was estimated at 6,558 million baht - accounting for 54% of the total cost of obesity. The cost of hospital-related absenteeism was estimated at 694 million baht, while the cost of premature mortality was estimated at 5,864 million baht. The total cost of obesity was then estimated at 12,142 million baht (725.3 million US$PPP, 16.74 baht =1 US$PPP accounting for 0.13% of Thailand's Gross Domestic Product (GDP). Obesity imposes a substantial economic burden on Thai society especially in term of health care costs. Large-scale comprehensive interventions focused on improving public awareness of the cost of and problems associated with obesity and promoting a healthy lifestyle should be regarded as a public health priority.

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.

[Hospital costs estimation by micro and gross-costing approaches].

Science.gov (United States)

Guerre, P; Hayes, N; Bertaux, A-C

2018-03-01

Cost analysis has become increasingly commonplace in healthcare facilities in recent years. Regardless of the aim, the first consideration for a hospital costing process is to determine the point of view, or perspective, to adopt. Should the cost figures reflect the healthcare facility's point of view or enlighten perspectives for the public health insurance system? Another consideration is in regard to the method to adopt, as there are several. The two most widely used methods to determine the costs of hospital treatments in France are the micro-costing method and the gross-costing method. The aims of this work are: (1) to describe each of these methods (e.g. data collection, assignment of monetary value to resource consumption) with their advantages and shortcomings as they relate to the difficulties encountered with their implementation in hospitals; (2) to present a review of the literature comparing the two methods and their possible combination; and (3) to propose ways to address the questions that need to be asked before compiling resource consumption data and assigning monetary value to hospital costs. A final diagram summarizes methodologies to be preferred according to the evaluation strategy and the impact on patient care. Copyright © 2018 Elsevier Masson SAS. All rights reserved.

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

Science.gov (United States)

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

2016-01-01

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

THEORETICAL AND PRACTICAL CONSIDERATIONS REGARDING THE COST CALCULATION USING DIRECT COSTING

Directory of Open Access Journals (Sweden)

Cristina Aurora, Bunea-Bontaş

2012-01-01

Full Text Available The definition of the cost of production as applied to inventories refers to the acquisition and production cost, and its determination involves many considerations. This article emphasizes a comparative approach of the calculation of production cost under direct costing and absorption costing, and examines the impact of using these calculation systems on the financial performance of the companies presented in the income statement.

OOTW COST TOOLS

Energy Technology Data Exchange (ETDEWEB)

HARTLEY, D.S.III; PACKARD, S.L.

1998-09-01

This document reports the results of a study of cost tools to support the analysis of Operations Other Than War (OOTW). It recommends the continued development of the Department of Defense (DoD) Contingency Operational Support Tool (COST) as the basic cost analysis tool for 00TWS. It also recommends modifications to be included in future versions of COST and the development of an 00TW mission planning tool to supply valid input for costing.

48 CFR 9904.414 - Cost accounting standard-cost of money as an element of the cost of facilities capital.

Science.gov (United States)

2010-10-01

... 48 Federal Acquisition Regulations System 7 2010-10-01 2010-10-01 false Cost accounting standard... Acquisition Regulations System COST ACCOUNTING STANDARDS BOARD, OFFICE OF FEDERAL PROCUREMENT POLICY, OFFICE OF MANAGEMENT AND BUDGET PROCUREMENT PRACTICES AND COST ACCOUNTING STANDARDS COST ACCOUNTING...

Costs and cost-effectiveness of malaria control interventions - a systematic review

Directory of Open Access Journals (Sweden)

White Michael T

2011-11-01

Full Text Available Abstract Background The control and elimination of malaria requires expanded coverage of and access to effective malaria control interventions such as insecticide-treated nets (ITNs, indoor residual spraying (IRS, intermittent preventive treatment (IPT, diagnostic testing and appropriate treatment. Decisions on how to scale up the coverage of these interventions need to be based on evidence of programme effectiveness, equity and cost-effectiveness. Methods A systematic review of the published literature on the costs and cost-effectiveness of malaria interventions was undertaken. All costs and cost-effectiveness ratios were inflated to 2009 USD to allow comparison of the costs and benefits of several different interventions through various delivery channels, across different geographical regions and from varying costing perspectives. Results Fifty-five studies of the costs and forty three studies of the cost-effectiveness of malaria interventions were identified, 78% of which were undertaken in sub-Saharan Africa, 18% in Asia and 4% in South America. The median financial cost of protecting one person for one year was $2.20 (range $0.88-$9.54 for ITNs, $6.70 (range $2.22-$12.85 for IRS, $0.60 (range $0.48-$1.08 for IPT in infants, $4.03 (range $1.25-$11.80 for IPT in children, and $2.06 (range $0.47-$3.36 for IPT in pregnant women. The median financial cost of diagnosing a case of malaria was $4.32 (range $0.34-$9.34. The median financial cost of treating an episode of uncomplicated malaria was $5.84 (range $2.36-$23.65 and the median financial cost of treating an episode of severe malaria was $30.26 (range $15.64-$137.87. Economies of scale were observed in the implementation of ITNs, IRS and IPT, with lower unit costs reported in studies with larger numbers of beneficiaries. From a provider perspective, the median incremental cost effectiveness ratio per disability adjusted life year averted was $27 (range $8.15-$110 for ITNs, $143 (range $135

Determining the economic cost of ICU treatment: a prospective "micro-costing" study.

LENUS (Irish Health Repository)

McLaughlin, Anne Marie

2012-02-01

OBJECTIVE: To prospectively assess the cost of patients in an adult intensive care unit (ICU) using bottom-up costing methodology and evaluate the usefulness of "severity of illness" scores in estimating ICU cost. METHODS AND DESIGN: A prospective study costing 64 consecutive admissions over a 2-month period in a mixed medical\\/surgical ICU. RESULTS: The median daily ICU cost (interquartile range, IQR) was 2,205 euro (1,932 euro-3,073 euro), and the median total ICU cost (IQR) was 10,916 euro (4,294 euro-24,091 euro). ICU survivors had a lower median daily ICU cost at 2,164 per day, compared with 3,496 euro per day for ICU non-survivors (P = 0.08). The requirements for continuous haemodiafiltration, blood products and anti-fungal agents were associated with higher daily and overall ICU costs (P = 0.002). Each point increase in SAPS3 was associated with a 305 euro (95% CI 31 euro-579 euro) increase in total ICU cost (P = 0.029). However, SAPS3 accounted for a small proportion of the variance in this model (R (2) = 0.08), limiting its usefulness as a stand-alone predictor of cost in clinical practice. A model including haemodiafiltration, blood products and anti-fungal agents explained 54% of the variance in total ICU cost. CONCLUSION: This bottom-up costing study highlighted the considerable individual variation in costs between ICU patients and identified the major factors contributing to cost. As the requirement for expensive interventions was the main driver for ICU cost, "severity of illness" scores may not be useful as stand-alone predictors of cost in the ICU.

Patient-physician discussions about costs: definitions and impact on cost conversation incidence estimates.

Science.gov (United States)

Hunter, Wynn G; Hesson, Ashley; Davis, J Kelly; Kirby, Christine; Williamson, Lillie D; Barnett, Jamison A; Ubel, Peter A

2016-03-31

Nearly one in three Americans are financially burdened by their medical expenses. To mitigate financial distress, experts recommend routine physician-patient cost conversations. However, the content and incidence of these conversations are unclear, and rigorous definitions are lacking. We sought to develop a novel set of cost conversation definitions, and determine the impact of definitional variation on cost conversation incidence in three clinical settings. Retrospective, mixed-methods analysis of transcribed dialogue from 1,755 outpatient encounters for routine clinical management of breast cancer, rheumatoid arthritis, and depression, occurring between 2010-2014. We developed cost conversation definitions using summative content analysis. Transcripts were evaluated independently by at least two members of our multi-disciplinary team to determine cost conversation incidence using each definition. Incidence estimates were compared using Pearson's Chi-Square Tests. Three cost conversation definitions emerged from our analysis: (a) Out-of-Pocket (OoP) Cost--discussion of the patient's OoP costs for a healthcare service; (b) Cost/Coverage--discussion of the patient's OoP costs or insurance coverage; (c) Cost of Illness- discussion of financial costs or insurance coverage related to health or healthcare. These definitions were hierarchical; OoP Cost was a subset of Cost/Coverage, which was a subset of Cost of Illness. In each clinical setting, we observed significant variation in the incidence of cost conversations when using different definitions; breast oncology: 16, 22, 24% of clinic visits contained cost conversation (OOP Cost, Cost/Coverage, Cost of Illness, respectively; P cost conversation varied significantly depending on the definition used. Our findings and proposed definitions may assist in retrospective interpretation and prospective design of investigations on this topic.

Challenges Faced by Key Stakeholders Using Educational Online Technologies in Blended Tertiary Environments

Science.gov (United States)

Tuapawa, Kimberley

2016-01-01

Traditional learning spaces have evolved into dynamic blended tertiary environments (BTEs), providing a modern means through which tertiary education institutes (TEIs) can augment delivery to meet stakeholder needs. Despite the significant demand for web-enabled learning, there are obstacles concerning the use of EOTs, which challenge the…

Effects of a College Outdoor Orientation Program on Trait Emotional Intelligence

Science.gov (United States)

Schwartz, Forrest; Belknap, C. J.

2017-01-01

In this research, we investigated the effects of participation in a college outdoor orientation program (OOP) on participants' trait emotional intelligence (TEI). Three hundred seventeen outdoor orientation participants completed the Trait Emotional Intelligence Questionnaire-Short Form (TEIQue-SF) before and after participation in an OOP. Four…

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

Directory of Open Access Journals (Sweden)

Gujral Sumeet

2010-01-01

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

Cost-identification analysis of total laryngectomy: an itemized approach to hospital costs.

Science.gov (United States)

Dedhia, Raj C; Smith, Kenneth J; Weissfeld, Joel L; Saul, Melissa I; Lee, Steve C; Myers, Eugene N; Johnson, Jonas T

2011-02-01

To understand the contribution of intraoperative and postoperative hospital costs to total hospital costs, examine the costs associated with specific hospital services in the postoperative period, and recognize the impact of patient factors on hospital costs. Case series with chart review. Large tertiary care teaching hospital system. Using the Pittsburgh Head and Neck Organ-Specific Database, 119 patients were identified as having total laryngectomy with bilateral selective neck dissection and primary closure from 1999 to 2009. Cost data were obtained for 112 patients. Costs include fixed and variable costs, adjusted to 2010 US dollars using the Consumer Price Index. Mean total hospital costs were $29,563 (range, $10,915 to $120,345). Operating room costs averaged 24% of total hospital costs, whereas room charges, respiratory therapy, laboratory, pharmacy, and radiology accounted for 38%, 14%, 8%, 7%, and 3%, respectively. Median length of stay was 9 days (range, 6-43), and median Charlson comorbidity index score was 8 (2-16). Patients with ≥1 day in the intensive care unit had significantly higher hospital costs ($46,831 vs $24,601, P cost differences with stratification based on previous radiation therapy ($27,598 vs $29,915 with no prior radiation, P = .62) or hospital readmission within 30 days ($29,483 vs $29,609 without readmission, P = .97). This is one of few studies in surgery and the first in otolaryngology to analyze hospital costs for a relatively standardized procedure. Further work will include cost analysis from multiple centers with investigation of global cost drivers.

The costs and cost-effectiveness of an integrated sepsis treatment protocol.

Science.gov (United States)

Talmor, Daniel; Greenberg, Dan; Howell, Michael D; Lisbon, Alan; Novack, Victor; Shapiro, Nathan

2008-04-01

Sepsis is associated with high mortality and treatment costs. International guidelines recommend the implementation of integrated sepsis protocols; however, the true cost and cost-effectiveness of these are unknown. To assess the cost-effectiveness of an integrated sepsis protocol, as compared with conventional care. Prospective cohort study of consecutive patients presenting with septic shock and enrolled in the institution's integrated sepsis protocol. Clinical and economic outcomes were compared with a historical control cohort. Beth Israel Deaconess Medical Center. Overall, 79 patients presenting to the emergency department with septic shock in the treatment cohort and 51 patients in the control group. An integrated sepsis treatment protocol incorporating empirical antibiotics, early goal-directed therapy, intensive insulin therapy, lung-protective ventilation, and consideration for drotrecogin alfa and steroid therapy. In-hospital treatment costs were collected using the hospital's detailed accounting system. The cost-effectiveness analysis was performed from the perspective of the healthcare system using a lifetime horizon. The primary end point for the cost-effectiveness analysis was the incremental cost per quality-adjusted life year gained. Mortality in the treatment group was 20.3% vs. 29.4% in the control group (p = .23). Implementing an integrated sepsis protocol resulted in a mean increase in cost of approximately $8,800 per patient, largely driven by increased intensive care unit length of stay. Life expectancy and quality-adjusted life years were higher in the treatment group; 0.78 and 0.54, respectively. The protocol was associated with an incremental cost of $11,274 per life-year saved and a cost of $16,309 per quality-adjusted life year gained. In patients with septic shock, an integrated sepsis protocol, although not cost-saving, appears to be cost-effective and compares very favorably to other commonly delivered acute care interventions.

Mindfulness facets, trait emotional intelligence, emotional distress, and multiple health behaviors: A serial two-mediator model.

Science.gov (United States)

Jacobs, Ingo; Wollny, Anna; Sim, Chu-Won; Horsch, Antje

2016-06-01

In the present study, we tested a serial mindfulness facets-trait emotional intelligence (TEI)-emotional distress-multiple health behaviors mediation model in a sample of N = 427 German-speaking occupational therapists. The mindfulness facets-TEI-emotional distress section of the mediation model revealed partial mediation for the mindfulness facets Act with awareness (Act/Aware) and Accept without judgment (Accept); inconsistent mediation was found for the Describe facet. The serial two-mediator model included three mediational pathways that may link each of the four mindfulness facets with multiple health behaviors. Eight out of 12 indirect effects reached significance and fully mediated the links between Act/Aware and Describe to multiple health behaviors; partial mediation was found for Accept. The mindfulness facet Observe was most relevant for multiple health behaviors, but its relation was not amenable to mediation. Implications of the findings will be discussed. © 2016 Scandinavian Psychological Associations and John Wiley & Sons Ltd.

The Arabic Diatessaron Project: Digitalizing, Encoding, Lemmatization

Directory of Open Access Journals (Sweden)

Giuliano Lancioni

2016-04-01

Full Text Available The Arabic Diatessaron Project (henceforth ADP is an international research project in Digital Humanities that aims to collect, digitalise and encode all known manuscripts of the Arabic Diatessaron (henceforth AD, a text that has been relatively neglected in scholarly research. ADP’s final goal is to provide a number of tools that can enable scholars to effectively query, compare and investigate all known variants of the text that will be encoded as far as possible in compliance with the Text Encoding Initiative (TEI guidelines. The paper addresses a number of issues involved in the process of digitalising manuscripts included in the two existing editions (Ciasca 1888 and Marmardji 1935, adding variants in unedited manuscripts, encoding and lemmatising the text. Issues involved in the design of the ADP include presentation of variants, choice of the standard text, applicability of TEI guidelines, automatic translation between different encodings, cross-edition concordances and principles of lemmatisation.

Designing Cost-Competitive Technology Products through Cost Management

NARCIS (Netherlands)

Davila, T.; Wouters, Marc

2004-01-01

SYNOPSIS: As manufacturing innovations spread throughout leading organizations, product development becomes a more important source of competitive advantage. Within product development, cost management receives increasing attention. To date, cost management in new product development focuses

Costs of employee turnover

Directory of Open Access Journals (Sweden)

Jiří Duda

2013-01-01

Full Text Available The aim of this paper is to establish a general methodology for calculating the costs incurred by employee turnover. This paper deals with identification of costs incurred by the departure of an employee, and does not deal with the cost of recruitment of a new employee. Economic calculations are adjusted to the tax policy in the Czech Republic. The costs of employee turnover (according to Bliss, 2012 include the costs of substitution of the unoccupied position, costs of conducting the exit interview and termination of the contract. The cost of an executive’s time to understand the causes of leaving and costs of the leaving employee’s training were also determined. Important factors in the costs of employee turnover also include the loss of knowledge and possibly also a loss of customers. Costs of lost employee and department productiveness represent an important part of the costs of employee turnover, as well. For all of these costs there have been proposed general calculations formulas.

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

Peranan Metode Activity Based Costing Dalam Menentukan Cost of Goods Manufactured

OpenAIRE

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

2011-01-01

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

Cost of photovoltaic energy systems as determined by balance-of-system costs

Science.gov (United States)

Rosenblum, L.

1978-01-01

The effect of the balance-of-system (BOS), i.e., the total system less the modules, on photo-voltaic energy system costs is discussed for multikilowatt, flat-plate systems. Present BOS costs are in the range of 10 to 16 dollars per peak watt (1978 dollars). BOS costs represent approximately 50% of total system cost. The possibility of future BOS cost reduction is examined. It is concluded that, given the nature of BOS costs and the lack of comprehensive national effort focussed on cost reduction, it is unlikely that BOS costs will decline greatly in the next several years. This prognosis is contrasted with the expectations of the Department of Energy National Photovoltaic Program goals and pending legislation in the Congress which require a BOS cost reduction of an order of magnitude or more by the mid-1980s.

Impact of Costing and Cost Analysis Methods on the Result of the Period: Methods Based on Partial Cost Theory

Directory of Open Access Journals (Sweden)

Toma Maria

2017-01-01

Looking from this perspective, in the present paper we have proposed that objectives, to approach the full cost calculation methods based on partial costs (direct-costing on the product or direct-costing evolved, and comparing them to determine the effect they have on the outcome of the period.

FY 2000 report on the results of the regional consortium R and D project - Regional consortium energy R and D. Third year report. R and D of high grade/low cost mold for rubber/plastic; 2000 nendo chiiki consortium kenkyu kaihatsu jigyo - chiiki consortium energy kenkyu kaihatsu. Gomu plastic yo kohin'i tei cost kanagata no kenkyu kaihatsu (dai 3 nendo) seika hokokusho

Energy Technology Data Exchange (ETDEWEB)

NONE

2001-05-01

The development was proceeded with of technology to reform the surface of rubber/plastic use mold by ion engineering technology so that the product can be easily taken out without being stained by the material. Concretely, PBII (plasma-based ion implantation) device with high ion implantation efficiency was developed, and surface reforming conditions were studied. Then, from the test using the actual device, the surface reforming technology optimum to mold releasing and mold staining resistance as rubber molding was established. Studies were made of the following: 1) establishment of the optimum mold surface reforming technology; 2) establishment of the mold surface treatment technology using PBII device; 3) improvement of PBII device and optimization of implantation method. In 2), by the surface treatment by implanting nitrogen and fluorine ions into hard chromium plating and aluminum alloys using PBII device, treatment effects were recognized in implantation ability into 3D shape, mold staining resistance and mold releasing in the hard chromium plating treated mold. (NEDO)

Troubleshooting Costs

Science.gov (United States)

Kornacki, Jeffrey L.

Seventy-six million cases of foodborne disease occur each year in the United States alone. Medical and lost productivity costs of the most common pathogens are estimated to be 5.6-9.4 billion. Product recalls, whether from foodborne illness or spoilage, result in added costs to manufacturers in a variety of ways. These may include expenses associated with lawsuits from real or allegedly stricken individuals and lawsuits from shorted customers. Other costs include those associated with efforts involved in finding the source of the contamination and eliminating it and include time when lines are shut down and therefore non-productive, additional non-routine testing, consultant fees, time and personnel required to overhaul the entire food safety system, lost market share to competitors, and the cost associated with redesign of the factory and redesign or acquisition of more hygienic equipment. The cost associated with an effective quality assurance plan is well worth the effort to prevent the situations described.

48 CFR 9904.406 - Cost accounting standard-cost accounting period.

Science.gov (United States)

2010-10-01

... 48 Federal Acquisition Regulations System 7 2010-10-01 2010-10-01 false Cost accounting standard-cost accounting period. 9904.406 Section 9904.406 Federal Acquisition Regulations System COST ACCOUNTING STANDARDS BOARD, OFFICE OF FEDERAL PROCUREMENT POLICY, OFFICE OF MANAGEMENT AND BUDGET PROCUREMENT...

How rebates, copayments, and administration costs affect the cost-effectiveness of osteoporosis therapies.

Science.gov (United States)

Ferko, Nicole C; Borisova, Natalie; Airia, Parisa; Grima, Daniel T; Thompson, Melissa F

2012-11-01

Because of rising drug expenditures, cost considerations have become essential, necessitating the requirement for cost-effectiveness analyses for managed care organizations (MCOs). The study objective is to examine the impact of various drug-cost components, in addition to wholesale acquisition cost (WAC), on the cost-effectiveness of osteoporosis therapies. A Markov model of osteoporosis was used to exemplify different drug cost scenarios. We examined the effect of varying rebates for oral bisphosphonates--risedronate and ibandronate--as well as considering the impact of varying copayments and administration costs for intravenous zoledronate. The population modeled was 1,000 American women, > or = 50 years with osteoporosis. Patients were followed for 1 year to reflect an annual budget review of formularies by MCOs. The cost of therapy was based on an adjusted WAC, and is referred to as net drug cost. The total annual cost incurred by an MCO for each drug regimen was calculated using the net drug cost and fracture cost. We estimated cost on a quality adjusted life year (QALY) basis. When considering different rebates, results for risedronate versus ibandronate vary from cost-savings (i.e., costs less and more effective) to approximately $70,000 per QALY. With no risedronate rebate, an ibandronate rebate of approximately 65% is required before cost per QALY surpasses $50,000. With rebates greater than 25% for risedronate, irrespective of ibandronate rebates, results become cost-saving. Results also showed the magnitude of cost savings to the MCO varied by as much as 65% when considering no administration cost and the highest coinsurance rate for zoledronate. Our study showed that cost-effectiveness varies considerably when factors in addition to the WAC are considered. This paper provides recommendations for pharmaceutical manufacturers and MCOs when developing and interpreting such analyses.

Costs and cost-effectiveness of pediatric inguinal hernia repair in Uganda.

Science.gov (United States)

Eeson, Gareth; Birabwa-Male, Doreen; Pennington, Mark; Blair, Geoffrey K

2015-02-01

Surgically treatable diseases contribute approximately 11% of disability-adjusted life years (DALYs) worldwide yet they remain a neglected public health priority in low- and middle-income countries (LMICs). Pediatric inguinal hernia is the most common congenital abnormality in newborns and a major cause of morbidity and mortality yet elective repair remains largely unavailable in LMICs. This study is aimed to determine the costs and cost-effectiveness of pediatric inguinal hernia repair (PIHR) in a low-resource setting. Medical costs of consecutive elective PIHRs were recorded prospectively at two centers in Uganda. Decision modeling was used to compare two different treatment scenarios (adoption of PIHR and non-adoption) from a provider perspective. A Markov model was constructed to estimate health outcomes under each scenario. The robustness of the cost-effectiveness results in the base case analysis was tested in one-way and probabilistic sensitivity analysis. The primary outcome of interest was cost per DALY averted by the intervention. Sixty-nine PIHRs were performed in 65 children (mean age 3.6 years). Mean cost per procedure was $86.68 US (95% CI 83.1-90.2 USD) and averted an average of 5.7 DALYs each. Incremental cost-effectiveness ratio was $12.41 per DALY averted. The probability of cost-effectiveness was 95% at a cost-effectiveness threshold of $35 per averted DALY. Results were robust to sensitivity analysis under all considered scenarios. Elective PIHR is highly cost-effective for the treatment and prevention of complications of hernia disease even in low-resource settings. PIHR should be prioritized in LMICs alongside other cost-effective interventions.

High performance milling techniques on molding dies. Development of new roughing techniques for large molding die; Plastic kanagata seisaku ni okeru kokoritsu kako gijutsu. Ogata plastic yo kanagata no keijo arakako gijutsu no kochiku

Energy Technology Data Exchange (ETDEWEB)

Otsuka, H; Kohama, S; Yamakawa, M [Mazda Motor Corp., Hiroshima (Japan); Egusa, H [Mazda Tooling and Engineering Co. Inc., Hiroshima (Japan)

1997-10-01

It needs long time to carve a molding die of bumper, which has a large and deep cavity. To shorten the milling time, we must make the machining more performable and accurate, and develop the new technology of CAM. In the milling sequence, Primary Roughing, which cut out 90% of the stock, should be more and more performable. So we established Tilt-Plunging and Curve-Fit Spiral Cutting techniques. These techniques will reduce lateral force to the tool, and make remains more small. With the techniques, we reduced both machining and NCdata preparing time to one half. 1 ref., 14 figs.

Validation of the OpCost logging cost model using contractor surveys

Science.gov (United States)

Conor K. Bell; Robert F. Keefe; Jeremy S. Fried

2017-01-01

OpCost is a harvest and fuel treatment operations cost model developed to function as both a standalone tool and an integrated component of the Bioregional Inventory Originated Simulation Under Management (BioSum) analytical framework for landscape-level analysis of forest management alternatives. OpCost is an updated implementation of the Fuel Reduction Cost Simulator...

Cost/CYP: a bottom line that helps keep CSM projects cost-efficient.

Science.gov (United States)

1985-01-01

In contraceptive social marketing (CSM), the objective is social good, but project managers also need to run a tight ship, trimming costs, allocating scarce funds, and monitoring their program's progress. 1 way CSM managers remain cost-conscious is through the concept of couple-years-of-protection (CYP). Devised 2 decades ago as an administrative tool to compare the effects of different contraceptive methods, CYP's uses have multiplied to include assessing program output and cost effectiveness. Some of the factors affecting cost/CYP are a project's age, sales volume, management efficiency, and product prices and line. These factors are interconnected. The cost/CYP figures given here do not include outlays for commodities. While the Agency for International Development's commodity costs alter slightly with each new purchase contrast, the agency reports that a condom costs about 4 cents (US), an oral contraceptive (OC) cycle about 12 cents, and a spermicidal tablet about 7 cents. CSM projects have relatively high start-up costs. Within a project's first 2 years, expenses must cover such marketing activities as research, packaging, warehousing, and heavy promotion. As a project ages, sales should grow, producing revenues that gradually amortize these initial costs. The Nepal CSM project provides an example of how cost/CYP can improve as a program ages. In 1978, the year sales began, the project's cost/CYP was about $84. For some time the project struggled to get its products to its target market and gradually overcome several major hurdles. The acquisition of jeeps eased distribution and, by adding another condom brand, sales were increased still more, bringing the cost/CYP down to $8.30 in 1981. With further sales increases and resulting revenues, the cost/CYP dropped to just over $7 in 1983. When the sales volume becomes large enough, CSM projects can achieve economies of scale, which greatly improves cost-efficiency. Fixed costs shrink as a proportion of total

Fusion reactor design studies: standard unit costs and cost scaling rules

International Nuclear Information System (INIS)

Schulte, S.C.; Bickford, W.E.; Willingham, C.E.; Ghose, S.K.; Walker, M.G.

1979-09-01

This report establishes standard unit costs and scaling rules for estimating costs of material, equipment, land, and labor components used in magnetic confinement fusion reactor plant construction and operation. Use of the standard unit costs and scaling rules will add uniformity to cost estimates, and thus allow valid comparison of the economic characteristics of various reactor concepts

Standardisation of costs: the Dutch Manual for Costing in economic evaluations.

Science.gov (United States)

Oostenbrink, Jan B; Koopmanschap, Marc A; Rutten, Frans F H

2002-01-01

The lack of a uniform costing methodology is often considered a weakness of economic evaluations that hinders the interpretation and comparison of studies. Standardisation is therefore an important topic within the methodology of economic evaluations and in national guidelines that formulate the formal requirements for studies to be considered when deciding on the reimbursement of new medical therapies. Recently, the Dutch Manual for Costing: Methods and Standard Costs for Economic Evaluations in Health Care (further referred to as "the manual") has been published, in addition to the Dutch guidelines for pharmacoeconomic research. The objectives of this article are to describe the main content of the manual and to discuss some key issues of the manual in relation to the standardisation of costs. The manual introduces a six-step procedure for costing. These steps concern: the scope of the study;the choice of cost categories;the identification of units;the measurement of resource use;the monetary valuation of units; andthe calculation of unit costs. Each step consists of a number of choices and these together define the approach taken. In addition to a description of the costing process, five key issues regarding the standardisation of costs are distinguished. These are the use of basic principles, methods for measurement and valuation, standard costs (average prices of healthcare services), standard values (values that can be used within unit cost calculations), and the reporting of outcomes. The use of the basic principles, standard values and minimal requirements for reporting outcomes, as defined in the manual, are obligatory in studies that support submissions to acquire reimbursement for new pharmaceuticals. Whether to use standard costs, and the choice of a particular method to measure or value costs, is left mainly to the investigator, depending on the specific study setting. In conclusion, several instruments are available to increase standardisation in

Teacher Costs

OpenAIRE

DINIS MOTA DA COSTA PATRICIA; DE SOUSA LOBO BORGES DE ARAUJO LUISA

2015-01-01

The purpose of this technical brief is to assess current methodologies for the collection and calculation of teacher costs in European Union (EU) Member States in view of improving data series and indicators related to teacher salaries and teacher costs. To this end, CRELL compares the Eurydice collection on teacher salaries with the similar Organisation for Economic Co-operation and Development (OECD) data collection and calculates teacher costs based on the methodology established by Statis...

Department of Energy Environmental Management cost infrastructure development program: Cost analysis requirements

International Nuclear Information System (INIS)

Custer, W.R. Jr.; Messick, C.D.

1996-01-01

This report was prepared to support development of the Department of Energy Environmental Management cost infrastructure -- a new capability to independently estimate and analyze costs. Currently, the cost data are reported according to a structure that blends level of effort tasks with product and process oriented tasks. Also. the budgetary inputs are developed from prior year funding authorizations and from contractor-developed parametric estimates that have been adjusted to planned funding levels or appropriations. Consequently, it is difficult for headquarters and field-level activities to use actual cost data and technical requirements to independently assess the costs generated and identify trends, potential cost savings from process improvements, and cost reduction strategies

APT cost scaling: Preliminary indications from a Parametric Costing Model (PCM)

International Nuclear Information System (INIS)

Krakowski, R.A.

1995-01-01

A Parametric Costing Model has been created and evaluate as a first step in quantitatively understanding important design options for the Accelerator Production of Tritium (APT) concept. This model couples key economic and technical elements of APT in a two-parameter search of beam energy and beam power that minimizes costs within a range of operating constraints. The costing and engineering depth of the Parametric Costing Model is minimal at the present open-quotes entry levelclose quotes, and is intended only to demonstrate a potential for a more-detailed, cost-based integrating design tool. After describing the present basis of the Parametric Costing Model and giving an example of a single parametric scaling run derived therefrom, the impacts of choices related to resistive versus superconducting accelerator structures and cost of electricity versus plant availability (open-quotes load curveclose quotes) are reported. Areas of further development and application are suggested

Orthopterological notes IV Notes on Indomalayan and African Pterophyl-Linae (Tettigoniidae)

NARCIS (Netherlands)

Jong, de C.

1960-01-01

The present paper contains a number of new facts concerning Indomalayan Pterophyllinae, which came to my attention after the publication of my first paper on this subfamily (De Jong, 1938 1))· Further it contains the description of new species: Cymatomera blötei and Tegrolcinia karnyi, an allotype:

The Impact of Globalization on Teacher Education: The Philippine Perspective

Science.gov (United States)

de Guzman, Allan B.; dela Rosa, Praxedes S. M.; Arcangel, Clotilde N.

2005-01-01

This qualitative study is an attempt to describe how administrators, teachers and researchers in a select group of teacher education institutions (TEIs) in the capital of the Philippines collectively view globalization. Specifically, concepts of a globalized teacher education, impact of globalization in teacher education, and problems of teacher…

eletrônicos portáteis (PEDs

Directory of Open Access Journals (Sweden)

André Felipe Henriques Librantz

2006-01-01

Full Text Available Great concern has been demonstrated by different aeronautic operators about the effects of electromagnetic interference in avionics and electronic equipments of airplanes, due to the use of portable electronic devices (PEDs, which can be easily carried by the passengers. Among the suspect devices, there are laptops and palmtops, audio recorders and reproducers, electronic games and toys, laser pointers, cell phones, communication radios and pagers. Uncouplings or automatic pilot deviations, mistaken indications in displays and, even, the unadverted disconnection of the avionics or variations not commanded in the control surfaces are flaws attributed to these devices. In spite of suffering critics, several regulation agencies in aeronautics, all over the world, have prohibited the use of these portable devices, specially in the critical phases of the flight – landing and take off. Nevertheless, it’s getting bigger the passengers desire of using, uninterruptely, laptops and cell phones, what makes necessary the adoption of safety procedures to satisfy this demand. Besides the concern over these dangerous effects, there are yet, doubts over the topic, and, therefore, it’s indicated the need of more investigations over these phenomenons. In this work, we relate the main accomplished experiments with the intent to clarify how the PEDs, more specifically the cell phones, cause an undesirable electromagnetic interference.

Commercial Vessel Safety. Economic Costs. Appendix A. Estimation Procedures for Costs and Cost Impacts of Marine Safety Regulations.

Science.gov (United States)

1979-12-01

Subsistence: Includes the cost of all edibles , sales taxes, delivery charges, and loading costs. Stores, Supplies, and Equipment: The cost of all...consumable stores, supplies, and expendable equipment other than edibles , fuel, and water. 89 Insurance: Annual cost for H&M, P&I, and port risk for the...Products (50) 3441 3442 3444 3446 3449 105 Screw Machine Products (51) 3450 106 Metal Stampings (51) 3460 107 Cutlery , Hand Tools, Hardware (52) 3420

Comparing the cost-per-QALYs gained and cost-per-DALYs averted literatures.

Science.gov (United States)

Neumann, Peter J; Anderson, Jordan E; Panzer, Ari D; Pope, Elle F; D'Cruz, Brittany N; Kim, David D; Cohen, Joshua T

2018-01-18

Background : We examined the similarities and differences between studies using two common metrics used in cost-effectiveness analyses (CEAs): cost per quality-adjusted life years (QALYs) gained and cost per disability-adjusted life year (DALY) averted. Methods : We used the Tufts Medical Center CEA Registry, which contains English-language cost-per-QALY gained studies, and  Global Cost-Effectiveness Analysis (GHCEA) Registry, which contains cost-per-DALY averted studies. We examined study characteristics including intervention type, sponsor, country, and primary disease, and also analysed the number of CEAs versus disease burden estimates for major diseases and conditions across three geographic regions. Results : We identified 6,438 cost-per-QALY and 543 cost-per-DALY studies published through 2016 and observed rapid growth in publication rates for both literatures. Cost-per-QALY studies were most likely to examine pharmaceuticals and interventions in high-income countries. Cost-per-DALY studies predominantly focused on infectious disease interventions and interventions in low and lower-middle income countries. We found discrepancies in the number of published CEAs for certain diseases and conditions in certain regions, suggesting "under-studied" areas (e.g., cardiovascular disease in Southeast Asia, East Asia, and Oceania and "overstudied" areas (e.g., HIV in Sub Saharan Africa) relative to disease burden in those regions. Conclusions : The number of cost-per QALY and cost-per-DALY analyses has grown rapidly with applications to diverse interventions and diseases.  Discrepancies between the number of published studies and disease burden suggest funding opportunities for future cost-effectiveness research.

Cost of stroke

DEFF Research Database (Denmark)

Jennum, Poul; Iversen, Helle K; Ibsen, Rikke

2015-01-01

. The attributable cost of direct net health care costs after the stroke (general practitioner services, hospital services, and medication) and indirect costs (loss of labor market income) were €10,720, €8,205 and €7,377 for patients, and €989, €1,544 and €1.645 for their partners, over and above that of controls......BACKGROUND: To estimate the direct and indirect costs of stroke in patients and their partners. DESCRIPTION: Direct and indirect costs were calculated using records from the Danish National Patient Registry from 93,047 ischemic, 26,012 hemorrhagic and 128,824 unspecified stroke patients...

The disarmament cost

International Nuclear Information System (INIS)

Cattaneo, M.

1996-01-01

War is costly. But peace cost is even higher. The destruction of weapons (mines, nuclear weapons, chemical weapons) is much more expensive than their manufacturing. The soldiers demobilization cost is enormous, for instance in Angola, Mozambique, Nicaragua, Zimbabwe the demobilization of 270000 soldiers cost 2.5 10 9 francs. The measures intended to reduce the war risk are also expensive. That is why the arsenal of ex USSR is still intact. Today no international agency is entirely dedicated to peace building. The question is how would cost such an agency? (O.L.). 5 refs., 2 figs

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...

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: ...

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

Science.gov (United States)

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

2013-01-01

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

Time and travel costs incurred by women attending antenatal tests: A costing study.

Science.gov (United States)

Verhoef, Talitha I; Daley, Rebecca; Vallejo-Torres, Laura; Chitty, Lyn S; Morris, Stephen

2016-09-01

to estimate the costs to women, their friends and family for different antenatal tests in the Down's syndrome (DS) screening pathway. questionnaire-based costing study. eight maternity clinics across the UK. pregnant women (n=574) attending an appointment for DS screening, NIPT or invasive testing between December 2013 and September 2014. using data collected from the questionnaires we calculated the total costs to women by multiplying the time spent at the hospital and travelling to and from it by the opportunity costs of the women and accompanying person and adding travel and childcare costs. Assumptions about the value of opportunity costs were tested in one-way sensitivity analyses. The main outcome measure was the mean cost to the women and friends/family for each test (DS screening, NIPT, and invasive testing). mean costs to women and their family/friend were £33.96 per visit, of which £22.47 were time costs, £9.15 were travel costs and £2.34 were childcare costs. Costs were lowest for NIPT (£22), £32 for DS screening (£44 if combined with NIPT), and highest for invasive testing (£60). Sensitivity analysis revealed that variations around the value of leisure time opportunity costs had the largest influence on the results. there are considerable costs to women, their friends and family when attending different tests in the DS screening pathway. when assessing the cost-effectiveness of changes to this pathway, costs to women should be considered. Copyright © 2016 Elsevier Ltd. All rights reserved.

Nutritional intake of French soccer players at the clairefontaine training center.

Science.gov (United States)

Leblanc, J Ch; Le Gall, F; Grandjean, V; Verger, Ph

2002-09-01

Young, French male athletes undergoing intensive elite sports training at the National Training Centre in Clairefontaine served as the subjects (N = 180; age range: 13 to 16 years) in a 3-year dietary survey aimed at characterizing their nutritional intake in terms of energy, macronutrients, calcium, and iron. Each year, the subjects were grouped by level into 3 promotions so that 9 groups could be studied. Dietary intake data were collected each year for each subject in the 9 groups, using a 5-day food record. The results showed that their total energy intake (TEI) was insufficient for athletes (ranging from 2352 454 to 3395 396 kcal/d as opposed to the recommended range of between 3819 and 5185 kcal/d). Furthermore, their diet was unbalanced, with too great an emphasis upon fatty foods (29.1 2.8 to 34.1 3.1% TEI vs. the 20% recommended), to the detriment of carbohydrates (48.5 4.3 to 56.6 3.1% TEI vs. the 55 to 60% recommended). The calcium intake was too low in 5 of the 9 groups while, in contrast, the iron intake was satisfactory in all groups. Furthermore, during this 3-year period at the Clairefontaine Centre, the subjects significantly (p <.05) improved their calcium and iron intakes (1021 197 and 12 2 mg/d in 1996, 1299 155 and 16 2 mg/d in 1997, and 1252 184 and 17 2 mg/d in 1998). This rise in micronutrient intakes may have been due to a physiological adaptation to growth or to the positive effects of courses on nutrition given during their stay at the Centre.

Photovoltaic energy cost limit

International Nuclear Information System (INIS)

Coiante, D.

1992-01-01

Referring to a photovoltaic system for grid connected applications, a parametric expression of kWh cost is derived. The limit of kWh cost is carried out extrapolating the values of cost components to their lowest figure. The reliability of the forecast is checked by disaggregating kWh cost in direct and indirect costs and by discussing the possible cost reduction of each component

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

Science.gov (United States)

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

2016-01-01

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

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

Science.gov (United States)

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

2015-05-17

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

VISIBLE COSTS AND HIDDEN COSTS IN THE BAKING INDUSTRY

Directory of Open Access Journals (Sweden)

Criveanu Maria

2013-04-01

Full Text Available Hidden costs are present in the activity of any company, hardly identified in the traditional administrative accounting. The high levels of the hidden costs and their unknown presence have serious consequences on the decisions made by the managers. This paper aims at presenting some aspects related to the hidden costs that occur in the activity of the companies in the baking industry and the possibilities to reduce their level.

Calculating the Unit Cost Factors for Decommissioning Cost Estimation of the Nuclear Research Reactor

International Nuclear Information System (INIS)

Jeong, Kwan Seong; Lee, Dong Gyu; Jung, Chong Hun; Lee, Kune Woo

2006-01-01

The estimated decommissioning cost of nuclear research reactor is calculated by applying a unit cost factor-based engineering cost calculation method on which classification of decommissioning works fitted with the features and specifications of decommissioning objects and establishment of composition factors are based. Decommissioning cost of nuclear research reactor is composed of labor cost, equipment and materials cost. Labor cost of decommissioning costs in decommissioning works are calculated on the basis of working time consumed in decommissioning objects. In this paper, the unit cost factors and work difficulty factors which are needed to calculate the labor cost in estimating decommissioning cost of nuclear research reactor are derived and figured out.

Drilling cost analysis

International Nuclear Information System (INIS)

Anand, A.B.

1992-01-01

Drilling assumes greater importance in present day uranium exploration which emphasizes to explore more areas on the basis of conceptual model than merely on surface anomalies. But drilling is as costly as it is important and consumes a major share (50% to 60%) of the exploration budget. As such the cost of drilling has great bearing on the exploration strategy as well as on the overall cost of the project. Therefore, understanding the cost analysis is very much important when planning or intensifying an exploration programme. This not only helps in controlling the current operations but also in planning the budgetary provisions for future operations. Also, if the work is entrusted to a private party, knowledge of in-house cost analysis helps in fixing the rates of drilling in different formations and areas to be drilled. Under this topic, various factors that contribute to the cost of drilling per meter as well as ways to minimize the drilling cost for better economic evaluation of mineral deposits are discussed. (author)

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.

Impacts of nuclear fuel cycle costs on nuclear power generating costs

International Nuclear Information System (INIS)

Bertel, E.; Naudet, G.

1989-01-01

Fuel cycle costs are one of the main parameters to evaluate the competitiveness of various nuclear strategies. The historical analysis based on the French case shows the good performances yet achieved in mastering elementary costs in order to limit global fuel cycle cost escalation. Two contrasted theoretical scenarios of costs evolution in the middle and long term have been determined, based upon market analysis and technological improvements expected. They are used to calculate the global fuel cycle costs for various fuel management options and for three strategies of nuclear deployment. The results illustrate the stability of the expected fuel cycle costs over the long term, to be compared to the high incertainty prevailing for fossil fueled plants. The economic advantages of advanced technologies such as MOX fueled PWRs are underlined

The relationships between OHS prevention costs, safety performance, employee satisfaction and accident costs.

Science.gov (United States)

Bayram, Metin; Ünğan, Mustafa C; Ardıç, Kadir

2017-06-01

Little is known about the costs of safety. A literature review conducted for this study indicates there is a lack of survey-based research dealing with the effects of occupational health and safety (OHS) prevention costs. To close this gap in the literature, this study investigates the interwoven relationships between OHS prevention costs, employee satisfaction, OHS performance and accident costs. Data were collected from 159 OHS management system 18001-certified firms operating in Turkey and analyzed through structural equation modeling. The findings indicate that OHS prevention costs have a significant positive effect on safety performance, employee satisfaction and accident costs savings; employee satisfaction has a significant positive effect on accident costs savings; and occupational safety performance has a significant positive effect on employee satisfaction and accident costs savings. Also, the results indicate that safety performance and employee satisfaction leverage the relationship between prevention costs and accident costs.

Minimum cost connection networks

DEFF Research Database (Denmark)

Hougaard, Jens Leth; Tvede, Mich

2015-01-01

In the present paper we consider the allocation of costs in connection networks. Agents have connection demands in form of pairs of locations they want to have connected. Connections between locations are costly to build. The problem is to allocate costs of networks satisfying all connection...... demands. We use a few axioms to characterize allocation rules that truthfully implement cost minimizing networks satisfying all connection demands in a game where: (1) a central planner announces an allocation rule and a cost estimation rule; (2) every agent reports her own connection demand as well...... as all connection costs; (3) the central planner selects a cost minimizing network satisfying reported connection demands based on the estimated costs; and, (4) the planner allocates the true costs of the selected network. It turns out that an allocation rule satisfies the axioms if and only if relative...

Measuring the Cost of the Patient-Centered Medical Home: A Cost-Accounting Approach.

Science.gov (United States)

Lieberthal, Robert D; Payton, Colleen; Sarfaty, Mona; Valko, George

To explore the cost for individual practices to become more patient-centered, we inventoried and calculated the cost of costly activities involved in implementing the Patient-Centered Medical Home (PCMH) as defined by the National Committee for Quality Assurance. There were 3 key findings. The cost of each PCMH-related clinical activity can be classified in 1 of 3 major categories. Cost offsets can be used to defray part of the cost recognition. The cost of PCMH transformation varied by practice with no clear level or pattern of costs. Our study suggests that small- and medium-sized practices may experience difficulty with the financial burden of PCMH recognition.

Constituintes químicos voláteis e não-voláteis de Moringa oleifera Lam., Moringaceae

Directory of Open Access Journals (Sweden)

Milena B. Barreto

Full Text Available O estudo fitoquímico do extrato etanólico das folhas de Moringa oleifera Lam., Moringaceae, resultou no isolamento dos derivados benzilnitrilas niazirina, niazirinina e 4-hidroxifenil-acetonitrila, enquanto que das cascas dos frutos somente o octacosano foi obtido. Os óleos essenciais das folhas, flores e frutos foram analisados por cromatografia gasosa acoplada a espectrometria de massa. Os constituintes principais identificados foram: fitol (21,6% e timol (9,6% nas folhas, octadecano (27,4% e ácido hexadecanóico (18,4% nas flores e docosano (32,7% e tetracosano (24,0% nos frutos. As estruturas dos compostos isolados foram identificadas a partir de técnicas espectroscópicas (RMN, IV e EM. A 4-hidroxifenil-acetonitrila está sendo citada pela primeira vez para o gênero Moringa e os óleos essenciais das flores e frutos estão sendo citados pela primeira vez para a espécie M. oleifera.

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

Directory of Open Access Journals (Sweden)

Pešić-Tomić Vesna

2014-01-01

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

Costs of fire suppression forces based on cost-aggregation approach

Science.gov (United States)

Gonz& aacute; lez-Cab& aacute; Armando n; Charles W. McKetta; Thomas J. Mills

1984-01-01

A cost-aggregation approach has been developed for determining the cost of Fire Management Inputs (FMls)-the direct fireline production units (personnel and equipment) used in initial attack and large-fire suppression activities. All components contributing to an FMI are identified, computed, and summed to estimate hourly costs. This approach can be applied to any FMI...

Lamb Production Costs: Analyses of Composition and Elasticities Analysis of Lamb Production Costs

Directory of Open Access Journals (Sweden)

C. Raineri

2015-08-01

Full Text Available Since lamb is a commodity, producers cannot control the price of the product they sell. Therefore, managing production costs is a necessity. We explored the study of elasticities as a tool for basing decision-making in sheep production, and aimed at investigating the composition and elasticities of lamb production costs, and their influence on the performance of the activity. A representative sheep production farm, designed in a panel meeting, was the base for calculation of lamb production cost. We then performed studies of: i costs composition, and ii cost elasticities for prices of inputs and for zootechnical indicators. Variable costs represented 64.15% of total cost, while 21.66% were represented by operational fixed costs, and 14.19% by the income of the factors. As for elasticities to input prices, the opportunity cost of land was the item to which production cost was more sensitive: a 1% increase in its price would cause a 0.2666% increase in lamb cost. Meanwhile, the impact of increasing any technical indicator was significantly higher than the impact of rising input prices. A 1% increase in weight at slaughter, for example, would reduce total cost in 0.91%. The greatest obstacle to economic viability of sheep production under the observed conditions is low technical efficiency. Increased production costs are more related to deficient zootechnical indexes than to high expenses.

Valuing productivity costs in a changing macroeconomic environment: the estimation of colorectal cancer productivity costs using the friction cost approach.

Science.gov (United States)

Hanly, Paul; Koopmanschap, Marc; Sharp, Linda

2016-06-01

The friction cost approach (FCA) has been proposed as an alternative to the human capital approach for productivity cost valuation. However, FCA estimates are context dependent and influenced by extant macroeconomic conditions. We applied the FCA to estimate colorectal cancer labor productivity costs and assessed the impact of a changing macroeconomic environment on these estimates. Data from colorectal cancer survivors (n = 159) derived from a postal survey undertaken in Ireland March 2010 to January 2011 were combined with national wage data, population-level survival data, and occupation-specific friction periods to calculate temporary and permanent disability, and premature mortality costs using the FCA. The effects of changing labor market conditions between 2006 and 2013 on the friction period were modeled in scenario analyses. Costs were valued in 2008 euros. In the base-case, the total FCA per-person productivity cost for incident colorectal cancer patients of working age at diagnosis was €8543. In scenario 1 (a 2.2 % increase in unemployment), the fall in the friction period caused total productivity costs to decrease by up to 18 % compared to base-case estimates. In scenario 2 (a 9.2 % increase in unemployment), the largest decrease in productivity cost was up to 65 %. Adjusting for the vacancy rate reduced the effect of unemployment on the cost results. The friction period used in calculating labor productivity costs greatly affects the derived estimates; this friction period requires reassessment following changes in labor market conditions. The influence of changes in macroeconomic conditions on FCA-derived cost estimates may be substantial.

JPRS Report, Epidemiology

Science.gov (United States)

1989-03-13

omitted] Mr Seabourne said 1,027 foreign prostitutes had been discovered working in Yau Ma Tei in the last two years. Malaysian , Filipino and Thai...Dipterygium, Tribulus and Chrozophora have been shown to support the rapid growth and development of those pests, while a pure diet of sorghum retards their

Technological Pedagogical Content Knowledge in Teacher Education: In Search of a New Curriculum

Science.gov (United States)

Tondeur, Jo; Roblin, Natalie Pareja; van Braak, Johan; Fisser, Petra; Voogt, Joke

2013-01-01

The aim of this study was to explore the ways in which teacher education institutions (TEI) prepare pre-service teachers for integrating information and communication technology (ICT) in their classroom practise. Specifically, a multiple case study was conducted to examine the ways in which the development of technological pedagogical content…

Integrated analysis considered mitigation cost, damage cost and adaptation cost in Northeast Asia

Science.gov (United States)

Park, J. H.; Lee, D. K.; Kim, H. G.; Sung, S.; Jung, T. Y.

2015-12-01

Various studies show that raising the temperature as well as storms, cold snap, raining and drought caused by climate change. And variety disasters have had a damage to mankind. The world risk report(2012, The Nature Conservancy) and UNU-EHS (the United Nations University Institute for Environment and Human Security) reported that more and more people are exposed to abnormal weather such as floods, drought, earthquakes, typhoons and hurricanes over the world. In particular, the case of Korea, we influenced by various pollutants which are occurred in Northeast Asian countries, China and Japan, due to geographical meteorological characteristics. These contaminants have had a significant impact on air quality with the pollutants generated in Korea. Recently, around the world continued their effort to reduce greenhouse gas and to improve air quality in conjunction with the national or regional development goals priority. China is also working on various efforts in accordance with the international flows to cope with climate change and air pollution. In the future, effect of climate change and air quality in Korea and Northeast Asia will be change greatly according to China's growth and mitigation policies. The purpose of this study is to minimize the damage caused by climate change on the Korean peninsula through an integrated approach taking into account the mitigation and adaptation plan. This study will suggest a climate change strategy at the national level by means of a comprehensive economic analysis of the impacts and mitigation of climate change. In order to quantify the impact and damage cost caused by climate change scenarios in a regional scale, it should be priority variables selected in accordance with impact assessment of climate change. The sectoral impact assessment was carried out on the basis of selected variables and through this, to derive the methodology how to estimate damage cost and adaptation cost. And then, the methodology was applied in Korea

Cost-based droop scheme with lower generation costs for microgrids

DEFF Research Database (Denmark)

Nutkani, Inam Ullah; Loh, Poh Chiang; Blaabjerg, Frede

2014-01-01

-based droop scheme, whose objective is to reduce a generation cost function realised with various DG operating characteristics taken into consideration. Where desired, proportional power sharing based on the DG kVA ratings can also be included, whose disadvantage is a slightly higher generation cost, which...... on the DG kilovolts ampere (kVA) ratings. Other factors like generation costs, efficiencies and emission penalties at different load demands have not been considered. This omission might not be appropriate if different types of DGs are present in the microgrids. As an alternative, this study proposes a cost...... is still lower than that produced by the traditional droop schemes. The proposed droop scheme therefore retains all advantages of the traditional droop schemes, whereas at the same time, keeps its generation cost low. These findings have been validated in experiments....

Establishing a cost model when estimating product cost in early design phases

OpenAIRE

Jeppsson, Johanna; Sjöberg, Jessica

2017-01-01

About 75% of the total product cost is determined in the early design phase, which means that the possibilities to affect costs are relatively small when the design phase is completed. For companies, it is therefore vital to conduct reliable cost estimates in the early design phase, when selecting between different design choices. When conducting a cost estimate there are many uncertainties. The aim with this study is therefore to explore how uncertainties regarding product cost can be consid...

Hydrogen Station Cost Estimates: Comparing Hydrogen Station Cost Calculator Results with other Recent Estimates

Energy Technology Data Exchange (ETDEWEB)

Melaina, M. [National Renewable Energy Lab. (NREL), Golden, CO (United States); Penev, M. [National Renewable Energy Lab. (NREL), Golden, CO (United States)

2013-09-01

This report compares hydrogen station cost estimates conveyed by expert stakeholders through the Hydrogen Station Cost Calculation (HSCC) to a select number of other cost estimates. These other cost estimates include projections based upon cost models and costs associated with recently funded stations.

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

Tapping Transaction Costs to Forecast Acquisition Cost Breaches

Science.gov (United States)

2016-01-01

experience a cost breach. In our medical example, we could use survival analysis to identify risk fac- tors, such as obesity , that might indicate a greater... exogenous variables on the probability of a dichotomous outcome, such as whether or not a cost breach occurs in any given program year. Logit is

Characterization and classification of pequi trees (Caryocar brasiliense Camb. based on the profile of volatile constituents using headspace solid-phase microextraction - gas chromatography - mass spectrometry and multivariate analysis Caracterização e classificação de pequizeiros (Caryocar brasiliense Camb. baseadas no perfil de constituintes voláteis usando microextração em fase sólida no modo headspace - cromatografia a gás - espectrometria de massas e análise multivariada

Directory of Open Access Journals (Sweden)

Renata França Cassimiro Belo

2013-02-01

Full Text Available In order to determine the variability of pequi tree (Caryocar brasiliense Camb. populations, volatile compounds from fruits of eighteen trees representing five populations were extracted by headspace solid-phase microextraction and analyzed by gas chromatography-mass spectrometry. Seventy-seven compounds were identified, including esters, hydrocarbons, terpenoids, ketones, lactones, and alcohols. Several compounds had not been previously reported in the pequi fruit. The amount of total volatile compounds and the individual compound contents varied between plants. The volatile profile enabled the differentiation of all of the eighteen plants, indicating that there is a characteristic profile in terms of their origin. The use of Principal Component Analysis and Cluster Analysis enabled the establishment of markers (dendrolasin, ethyl octanoate, ethyl 2-octenoate and β-cis-ocimene that discriminated among the pequi trees. According to the Cluster Analysis, the plants were classified into three main clusters, and four other plants showed a tendency to isolation. The results from multivariate analysis did not always group plants from the same population together, indicating that there is greater variability within the populations than between pequi tree populations.A fim de determinar a variabilidade de populações de pequizeiro (Caryocar brasiliense Camb., compostos voláteis de frutos de dezoito árvores representando cinco populações foram extraídos por microextração em fase sólida no modo headspace e analisados por cromatografia a gás acoplada à espectrometria de massas. Setenta e sete compostos foram identificados, incluindo ésteres, hidrocarbonetos, terpenoides, cetonas, lactonas e álcoois. Vários compostos não haviam sido encontrados anteriormente no fruto. A quantidade total e a composição de voláteis variaram entre as plantas. O perfil volátil permitiu a diferenciação de todas as dezoito plantas, indicando que há um

Lifetime costs of cerebral palsy

DEFF Research Database (Denmark)

Kruse, Marie; Michelsen, Susan Ishøy; Flachs, Esben Meulengracht

2009-01-01

This study quantified the lifetime costs of cerebral palsy (CP) in a register-based setting. It was the first study outside the US to assess the lifetime costs of CP. The lifetime costs attributable to CP were divided into three categories: health care costs, productivity costs, and social costs....... social care costs and productivity costs associated with CP point to a potential gain from labour market interventions that benefit individuals with CP.......This study quantified the lifetime costs of cerebral palsy (CP) in a register-based setting. It was the first study outside the US to assess the lifetime costs of CP. The lifetime costs attributable to CP were divided into three categories: health care costs, productivity costs, and social costs...... in 2000. The prevalence of CP in eastern Denmark was approximately 1.7 per 1000. Information on productivity and the use of health care was retrieved from registers. The lifetime cost of CP was about euro860 000 for men and about euro800 000 for women. The largest component was social care costs...

Oil and gas pipeline construction cost analysis and developing regression models for cost estimation

Science.gov (United States)

Thaduri, Ravi Kiran

In this study, cost data for 180 pipelines and 136 compressor stations have been analyzed. On the basis of the distribution analysis, regression models have been developed. Material, Labor, ROW and miscellaneous costs make up the total cost of a pipeline construction. The pipelines are analyzed based on different pipeline lengths, diameter, location, pipeline volume and year of completion. In a pipeline construction, labor costs dominate the total costs with a share of about 40%. Multiple non-linear regression models are developed to estimate the component costs of pipelines for various cross-sectional areas, lengths and locations. The Compressor stations are analyzed based on the capacity, year of completion and location. Unlike the pipeline costs, material costs dominate the total costs in the construction of compressor station, with an average share of about 50.6%. Land costs have very little influence on the total costs. Similar regression models are developed to estimate the component costs of compressor station for various capacities and locations.

Evaluation of Uniform Cost Accounting System to Fully Capture Depot Level Repair Costs.

Science.gov (United States)

1985-12-01

RD-RI65 522 EVALUATION OF UNIFORM COST ACCOUNTING SYSTEM TO FULLY i/I CAPTURE DEPOT LEVEL REPAIR COSTS (U) NAVAL POSTGRADUATE SCHOOL MONTEREY CA D R...8217.LECTE B ,- THESIS EVALUATION OF UNIFORM COST ACCOUNTING SYSTEM 0TO FULLY CAPTURE DEPOT LEVEL REPAIR COSTS Jby __jDavid Richmond O’Brien lj,,, December...Include Security Classification) EVALUATION OF UNIFORM COST ACCOUNTING SYSTEM TO FULLY CAPTURE DEPOT LEVEL REPAIR COSTS 12 PERSONAL AUTHOR(S) O’Brien- David

Research and development of system to utilize photovoltaic energy. Survey on the high-durability and low-cost materials for constructing the solar-cell module and its structure; Taiyoko hatsuden riyo system no kenkyu. Taiyo denchi module yo kotaikyusei tei cost zairyo, kozo ni kansuru chosa

Energy Technology Data Exchange (ETDEWEB)

Tatsuta, M [New Energy and Industrial Technology Development Organization, Tokyo (Japan)

1994-12-01

This paper reports the results obtained during fiscal 1994 on a survey on the high-durability and low-cost materials for constructing the solar-cell module and on its structure. With respect to forms and materials used in the present solar-cell modules, identification was made on the current status of products commercially available and developed inside and outside Japan. Main types of solar cells used for electric power are of crystal-based silicon. Amorphous silicon and CdS-CdTe are used for consumer applications of indoor and outdoor use. As regards transparent resin materials, fluorine resin, PET, acryl, and polyimide are used as surface materials, and EVA, silicon and PVB are often used as fillers. Developments inside and outside Japan are limited to systems of polycarbonate, methacryl, fluorine, polyurethane, acryl and polyester. Butyl rubber and polyurethane are used as sealing materials. Developments are being performed on silicon rubber, polychloroprene rubber and EPT rubber for shaped materials, and silicon systems, urethane systems and polysulfide systems for non-shaped materials. 3 figs., 8 tabs.

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

International Nuclear Information System (INIS)

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

2015-01-01

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

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

Science.gov (United States)

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

2015-10-01

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

Total Cost of Ownership and Cost-to-Serve

DEFF Research Database (Denmark)

Zachariassen, Frederik

2007-01-01

Artiklen reviewer den eksisterende litteratur vedrørende økonomistyringsværktøjerne Total Cost of Ownership (TCO) og Cost-to-Serve (CtS). Herefter kortlægges det, hvordan TCO og CtS bidrager til en identificering af direkte omkostninger såvel som indirekte omkostninger henholdsvis up-stream og down...

Impact of generic alendronate cost on the cost-effectiveness of osteoporosis screening and treatment.

Directory of Open Access Journals (Sweden)

Smita Nayak

Full Text Available Since alendronate became available in generic form in the Unites States in 2008, its price has been decreasing. The objective of this study was to investigate the impact of alendronate cost on the cost-effectiveness of osteoporosis screening and treatment in postmenopausal women.Microsimulation cost-effectiveness model of osteoporosis screening and treatment for U.S. women age 65 and older. We assumed screening initiation at age 65 with central dual-energy x-ray absorptiometry (DXA, and alendronate treatment for individuals with osteoporosis; with a comparator of "no screening" and treatment only after fracture occurrence. We evaluated annual alendronate costs of $20 through $800; outcome measures included fractures; nursing home admission; medication adverse events; death; costs; quality-adjusted life-years (QALYs; and incremental cost-effectiveness ratios (ICERs in 2010 U.S. dollars per QALY gained. A lifetime time horizon was used, and direct costs were included. Base-case and sensitivity analyses were performed.Base-case analysis results showed that at annual alendronate costs of $200 or less, osteoporosis screening followed by treatment was cost-saving, resulting in lower total costs than no screening as well as more QALYs (10.6 additional quality-adjusted life-days. When assuming alendronate costs of $400 through $800, screening and treatment resulted in greater lifetime costs than no screening but was highly cost-effective, with ICERs ranging from $714 per QALY gained through $13,902 per QALY gained. Probabilistic sensitivity analyses revealed that the cost-effectiveness of osteoporosis screening followed by alendronate treatment was robust to joint input parameter estimate variation at a willingness-to-pay threshold of $50,000/QALY at all alendronate costs evaluated.Osteoporosis screening followed by alendronate treatment is effective and highly cost-effective for postmenopausal women across a range of alendronate costs, and may be cost

The interplay between cost accounting knowledge and presentation formats in cost-based decision making

NARCIS (Netherlands)

Cardinaels, E.

2008-01-01

Most studies on cost-based decision-making examine the profit impact of cost reports that rely on different methods to allocate costs. In practice, firms’ cost reports often employ the same cost allocation method with subtle variations in the way that the cost data are presented. This paper examines

Ventilation cost and air cleaning

Science.gov (United States)

Goodfellow, H. D.

The components associated with the costs of the purchase of pollution control equipment are discussed. These include the capital cost to purchase the equipment and installation, and the costs incurred to operate the control device on an annual basis. Although the capital costs can represent a significant outlay of money, typically these costs are spread out over the life of the equipment. In general, this amortized cost is combined with the operating cost and is referred to as an 'annualized cost'. The annualized cost is a commonly used indicator to demonstrate the actual year to year cost that the equipment and operation will represent. Values and methods used to estimate costs, typical cost indicators, and sources of computerized costing models are presented. A comparison of the capital cost expenditure required for a model case (a cement kiln operation), using three control device alternatives is made.

Cost-based droop scheme with lower generation costs for microgrids

DEFF Research Database (Denmark)

Nutkani, I. U.; Loh, Poh Chiang; Blaabjerg, Frede

2013-01-01

on the DG kVA ratings. Other operating characteristics like generation costs, efficiencies and emission penalties at different loadings have not been considered. This makes existing droop schemes not too well-suited for standalone microgrids without central management system, where different types of DGs...... usually exist. As an alternative, this paper proposes a cost-based droop scheme, whose objective is to reduce a generation cost realized with various DG operating characteristics taken into consideration. The proposed droop scheme therefore retains all advantages of the traditional droop schemes, while...... at the same time keep its generation cost low. These findings have been validated through simulation and scaled down lab experiment....

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

Directory of Open Access Journals (Sweden)

Dadan Soekardan

2015-08-01

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

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

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

Costs and cost-effectiveness of delivering intermittent preventive treatment through schools in western Kenya

Directory of Open Access Journals (Sweden)

Jukes Matthew CH

2008-09-01

Full Text Available Abstract Background Awareness of the potential impact of malaria among school-age children has stimulated investigation into malaria interventions that can be delivered through schools. However, little evidence is available on the costs and cost-effectiveness of intervention options. This paper evaluates the costs and cost-effectiveness of intermittent preventive treatment (IPT as delivered by teachers in schools in western Kenya. Methods Information on actual drug and non-drug associated costs were collected from expenditure and salary records, government budgets and interviews with key district and national officials. Effectiveness data were derived from a cluster-randomised-controlled trial of IPT where a single dose of sulphadoxine-pyrimethamine and three daily doses of amodiaquine were provided three times in year (once termly. Both financial and economic costs were estimated from a provider perspective, and effectiveness was estimated in terms of anaemia cases averted. A sensitivity analysis was conducted to assess the impact of key assumptions on estimated cost-effectiveness. Results The delivery of IPT by teachers was estimated to cost US$ 1.88 per child treated per year, with drug and teacher training costs constituting the largest cost components. Set-up costs accounted for 13.2% of overall costs (equivalent to US$ 0.25 per child whilst recurrent costs accounted for 86.8% (US$ 1.63 per child per year. The estimated cost per anaemia case averted was US$ 29.84 and the cost per case of Plasmodium falciparum parasitaemia averted was US$ 5.36, respectively. The cost per case of anaemia averted ranged between US$ 24.60 and 40.32 when the prices of antimalarial drugs and delivery costs were varied. Cost-effectiveness was most influenced by effectiveness of IPT and the background prevalence of anaemia. In settings where 30% and 50% of schoolchildren were anaemic, cost-effectiveness ratios were US$ 12.53 and 7.52, respectively. Conclusion This

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

Science.gov (United States)

Öker, Figen; Özyapıcı, Hasan

2013-01-01

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

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

OpenAIRE

Rasiah, Devinaga

2011-01-01

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

Logistics costs of the enterprise

Directory of Open Access Journals (Sweden)

Andrea Rosová

2007-06-01

Full Text Available The article describe a problem of specification and systematization of enterprise’s logistics costs. With in a growing division of labour, also logistics costs increase their part in enterprises total costs.Almost all decisions about products and production in general, influence logistics processes even logistics costs and performances.In present is not clear enough, which of the cost-particles are relevant fot logistics costs, because some of logistics cost-particles accounts within overhead are charged together with costs of other sorts.Substantive step in the process of the monitoring and evidence of logistics costs is definition of this, that costs of enterprise´s processes will be inclusive in logistics costs and determining points of contact with the others departments (acquisition, production, sale etc.. After the specification of meditation processes, there is a need to choose applicable parameters for the expression of logistics performances. Besides logistics costs is needed to know logistics performances equivalent herewith at a cost of, therefore from the control side have for enterprise bigger value indices expressive correlation costs and performances(e.g. share of logistics unit costs performance.At the proposal and evidence of logistics costs and performances is needed consistently entertain an individual conditions of enterprise. Because the area of processes included strongly affects the size of account logistics costs and its share part in total costs of enterprise. Logistics costs are flow line between economy and logistics of the enterprise.

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

Directory of Open Access Journals (Sweden)

Sase Yuji

2011-09-01

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

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

Science.gov (United States)

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

2011-09-30

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

Designer's unified cost model

Science.gov (United States)

Freeman, William T.; Ilcewicz, L. B.; Swanson, G. D.; Gutowski, T.

1992-01-01

A conceptual and preliminary designers' cost prediction model has been initiated. The model will provide a technically sound method for evaluating the relative cost of different composite structural designs, fabrication processes, and assembly methods that can be compared to equivalent metallic parts or assemblies. The feasibility of developing cost prediction software in a modular form for interfacing with state of the art preliminary design tools and computer aided design programs is being evaluated. The goal of this task is to establish theoretical cost functions that relate geometric design features to summed material cost and labor content in terms of process mechanics and physics. The output of the designers' present analytical tools will be input for the designers' cost prediction model to provide the designer with a data base and deterministic cost methodology that allows one to trade and synthesize designs with both cost and weight as objective functions for optimization. The approach, goals, plans, and progress is presented for development of COSTADE (Cost Optimization Software for Transport Aircraft Design Evaluation).

Lives Saved Tool (LiST) costing: a module to examine costs and prioritize interventions.

Science.gov (United States)

Bollinger, Lori A; Sanders, Rachel; Winfrey, William; Adesina, Adebiyi

2017-11-07

Achieving the Sustainable Development Goals will require careful allocation of resources in order to achieve the highest impact. The Lives Saved Tool (LiST) has been used widely to calculate the impact of maternal, neonatal and child health (MNCH) interventions for program planning and multi-country estimation in several Lancet Series commissions. As use of the LiST model increases, many have expressed a desire to cost interventions within the model, in order to support budgeting and prioritization of interventions by countries. A limited LiST costing module was introduced several years ago, but with gaps in cost types. Updates to inputs have now been added to make the module fully functional for a range of uses. This paper builds on previous work that developed an initial version of the LiST costing module to provide costs for MNCH interventions using an ingredients-based costing approach. Here, we update in 2016 the previous econometric estimates from 2013 with newly-available data and also include above-facility level costs such as program management. The updated econometric estimates inform percentages of intervention-level costs for some direct costs and indirect costs. These estimates add to existing values for direct cost requirements for items such as drugs and supplies and required provider time which were already available in LiST Costing. Results generated by the LiST costing module include costs for each intervention, as well as disaggregated costs by intervention including drug and supply costs, labor costs, other recurrent costs, capital costs, and above-service delivery costs. These results can be combined with mortality estimates to support prioritization of interventions by countries. The LiST costing module provides an option for countries to identify resource requirements for scaling up a maternal, neonatal, and child health program, and to examine the financial impact of different resource allocation strategies. It can be a useful tool for

Lives Saved Tool (LiST costing: a module to examine costs and prioritize interventions

Directory of Open Access Journals (Sweden)

Lori A. Bollinger

2017-11-01

Full Text Available Abstract Background Achieving the Sustainable Development Goals will require careful allocation of resources in order to achieve the highest impact. The Lives Saved Tool (LiST has been used widely to calculate the impact of maternal, neonatal and child health (MNCH interventions for program planning and multi-country estimation in several Lancet Series commissions. As use of the LiST model increases, many have expressed a desire to cost interventions within the model, in order to support budgeting and prioritization of interventions by countries. A limited LiST costing module was introduced several years ago, but with gaps in cost types. Updates to inputs have now been added to make the module fully functional for a range of uses. Methods This paper builds on previous work that developed an initial version of the LiST costing module to provide costs for MNCH interventions using an ingredients-based costing approach. Here, we update in 2016 the previous econometric estimates from 2013 with newly-available data and also include above-facility level costs such as program management. The updated econometric estimates inform percentages of intervention-level costs for some direct costs and indirect costs. These estimates add to existing values for direct cost requirements for items such as drugs and supplies and required provider time which were already available in LiST Costing. Results Results generated by the LiST costing module include costs for each intervention, as well as disaggregated costs by intervention including drug and supply costs, labor costs, other recurrent costs, capital costs, and above-service delivery costs. These results can be combined with mortality estimates to support prioritization of interventions by countries. Conclusions The LiST costing module provides an option for countries to identify resource requirements for scaling up a maternal, neonatal, and child health program, and to examine the financial impact of different

Bayesian models for cost-effectiveness analysis in the presence of structural zero costs.

Science.gov (United States)

Baio, Gianluca

2014-05-20

Bayesian modelling for cost-effectiveness data has received much attention in both the health economics and the statistical literature, in recent years. Cost-effectiveness data are characterised by a relatively complex structure of relationships linking a suitable measure of clinical benefit (e.g. quality-adjusted life years) and the associated costs. Simplifying assumptions, such as (bivariate) normality of the underlying distributions, are usually not granted, particularly for the cost variable, which is characterised by markedly skewed distributions. In addition, individual-level data sets are often characterised by the presence of structural zeros in the cost variable. Hurdle models can be used to account for the presence of excess zeros in a distribution and have been applied in the context of cost data. We extend their application to cost-effectiveness data, defining a full Bayesian specification, which consists of a model for the individual probability of null costs, a marginal model for the costs and a conditional model for the measure of effectiveness (given the observed costs). We presented the model using a working example to describe its main features. © 2013 The Authors. Statistics in Medicine published by John Wiley & Sons, Ltd.

Rehabilitation costs

Energy Technology Data Exchange (ETDEWEB)

Kubo, Arthur S [BDM Corp., VA (United States); [Bikini Atoll Rehabilitation Committee, Berkeley, CA (United States)

1986-07-01

The costs of radioactivity contamination control and other matters relating to the resettlement of Bikin atoll were reviewed for Bikini Atoll Rehabilitation Committee by a panel of engineers which met in Berkeley, California on January 22-24, 1986. This Appendix presents the cost estimates.

Rehabilitation costs

International Nuclear Information System (INIS)

Kubo, Arthur S.

1986-01-01

The costs of radioactivity contamination control and other matters relating to the resettlement of Bikin atoll were reviewed for Bikini Atoll Rehabilitation Committee by a panel of engineers which met in Berkeley, California on January 22-24, 1986. This Appendix presents the cost estimates

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)

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

COST QUALITY MANAGEMENT

Directory of Open Access Journals (Sweden)

Vitanova Gordana

2009-05-01

Full Text Available Within the contemporary economic conditions, enterprises might achieve a competitive advantage if only they sell goods and services with high quality and lower prices. Customers, usually, prefer quality goods with acceptable prices, while such goods create reputation with the particular brand. The perfect control system is necessary to achieve a high quality product, which the cost quality management is considered to be an indispensable part in. The cost quality is nevertheless created to ensure that customers’ requirements are being appropriately attained. The most important objective of quality costs controlling is to assist the management in enhancing the product’s value permanently. The superior cost quality control system helps the management to achieve other strategic objectives, such as: producing goods with acceptable costs and deliver the products to their customers in time.

Hitid jälle paigas / J. L.

Index Scriptorium Estoniae

J. L.

2005-01-01

Raadio 2aasta menukamate lugude edetabelis sai esikoha ansambel Nexus looga "Hingetuna", järgnesid Toe Tag "Legendaarne" ja Inese "15 magamata ööd"; parim lääne lugu Rammsteini "Ameerika". Raadio Uno edetabelis esikohal Inese "15 magamata ööd", järgnesid Nexuse "Hingetuna" ja moldaavlaste "Dragostea Din Tei"

International Metadata Initiatives: Lessons in Bibliographic Control.

Science.gov (United States)

Caplan, Priscilla

This paper looks at a subset of metadata schemes, including the Text Encoding Initiative (TEI) header, the Encoded Archival Description (EAD), the Dublin Core Metadata Element Set (DCMES), and the Visual Resources Association (VRA) Core Categories for visual resources. It examines why they developed as they did, major point of difference from…

Enhancing the Teaching-Learning Process: A Knowledge Management Approach

Science.gov (United States)

Bhusry, Mamta; Ranjan, Jayanthi

2012-01-01

Purpose: The purpose of this paper is to emphasize the need for knowledge management (KM) in the teaching-learning process in technical educational institutions (TEIs) in India, and to assert the impact of information technology (IT) based KM intervention in the teaching-learning process. Design/methodology/approach: The approach of the paper is…

77 FR 60731 - Notice of Applications for Deregistration Under Section 8(f) of the Investment Company Act of 1940

Science.gov (United States)

2012-10-04

.... [File No. 811-802]; Mairs & Power Balanced Fund Inc. [File No. 811-1048] Summary: Each applicant seeks... Parkway, Wilmington, DE 19809. ASGI Mesirow Insight TEI Fund I, LLC [File No. 811-22219]; ASGI Mesirow Insight Fund I, LLC [File No. 811-22220]; ASGI Mesirow Insight Fund A, LLC [File No. 811-22418]; ASGI...

Cost function estimation

DEFF Research Database (Denmark)

Andersen, C K; Andersen, K; Kragh-Sørensen, P

2000-01-01

on these criteria, a two-part model was chosen. In this model, the probability of incurring any costs was estimated using a logistic regression, while the level of the costs was estimated in the second part of the model. The choice of model had a substantial impact on the predicted health care costs, e...

Determining the economic cost of ICU treatment: a prospective "micro-costing" study.

LENUS (Irish Health Repository)

McLaughlin, Anne Marie

2009-12-01

To prospectively assess the cost of patients in an adult intensive care unit (ICU) using bottom-up costing methodology and evaluate the usefulness of "severity of illness" scores in estimating ICU cost.

Cost accounting at GKSS

International Nuclear Information System (INIS)

Hinz, R.

1979-01-01

The GKSS has a cost accounting system comprising cost type, cost centre and cost unit accounting which permits of a comprehensive and detailed supervision of the accural of costs and use of funds, makes price setting for outside orders possible and provides the necessary data for decision-making and planning. It fulfills the requirement for an ordered accounting system; it is therefore guaranteed that there exists between financial accounts department and cost accounting a proper demarcation and transition, that costs are accounted fully only on the basis of vouchers and only once, evaluation and distribution are unified and the principle of causation is observed. Two employees are engaged in costs and services accounting. Although we strive to effect adaptations as swiftly as possible, and constantly to adapt refinements and supplementary processes for the improvement of the system, this can only occur within the scope of, and with the exactitude necessary for the required information. (author)

nuSTORM Costing document

Energy Technology Data Exchange (ETDEWEB)

Bross, Alan D. [Fermi National Accelerator Lab. (FNAL), Batavia, IL (United States)

2013-10-01

Detailed costing of the nuSTORM conventional facilities has been done by the Fermilab Facilities Engineering Services Section (FESS) and is reported on in the nuSTORM Project Definition Report (PDR) 6-13-1. Estimates for outfitting the primary proton beam line, the target station, the pion capture/transport line and decay ring are based on either experience from existing Fermilab infrastructure (NuMI) or is based on the detailed costing exercises for DOE CD-1 approval for future experiments (mu2e and LBNE). The detector costing utilized the Euronu costing for the Neutrino Factory Magnetized Iron Neutrino Detector (MIND), extrapolations from MINOS as-built costs and from recent vendor quotes. Costs included all manpower and are fully burdened (FY2013 dollars). The costs are not escalated, however, beyond the 5-year project timeline, since a project start for nuSTORM is unknown. Escalation can be estimated from various models (see Figure 1). LBNE has used the Jacob’s model to determine their cost escalation.

Costs of groundwater contamination

International Nuclear Information System (INIS)

O'Neil, W.B.; Raucher, R.S.

1990-01-01

Two factors determine the cost of groundwater contamination: (1) the ways in which water was being used or was expected to be used in the future and (2) the physical characteristics of the setting that constrain the responses available to regain lost uses or to prevent related damages to human health and the environment. Most contamination incidents can be managed at a low enough cost that uses will not be foreclosed. It is important to take into account the following when considering costs: (1) natural cleansing through recharge and dilution can take many years; (2) it is difficult and costly to identify the exact area and expected path of a contamination plume; and (3) treatment or replacement of contaminated water often may represent the cost-effective strategy for managing the event. The costs of contamination include adverse health effects, containment and remediation, treatment and replacement costs. In comparing the costs and benefits of prevention programs with those of remediation, replacement or treatment, it is essential to adjust the cost/benefit numbers by the probability of their actual occurrence. Better forecasts of water demand are needed to predict more accurately the scarcity of new supply and the associated cost of replacement. This research should include estimates of the price elasticity of water demand and the possible effect on demand of more rational cost-based pricing structures. Research and development of techniques for in situ remediation should be encouraged

Cost considerations

NARCIS (Netherlands)

Michiel Ras; Debbie Verbeek-Oudijk; Evelien Eggink

2013-01-01

Original title: Lasten onder de loep The Dutch government spends almost 7 billion euros  each year on care for people with intellectual disabilities, and these costs are rising steadily. This report analyses what underlies the increase in costs that occurred between 2007 and 2011. Was

The cost of Alzheimer's disease in China and re-estimation of costs worldwide.

Science.gov (United States)

Jia, Jianping; Wei, Cuibai; Chen, Shuoqi; Li, Fangyu; Tang, Yi; Qin, Wei; Zhao, Lina; Jin, Hongmei; Xu, Hui; Wang, Fen; Zhou, Aihong; Zuo, Xiumei; Wu, Liyong; Han, Ying; Han, Yue; Huang, Liyuan; Wang, Qi; Li, Dan; Chu, Changbiao; Shi, Lu; Gong, Min; Du, Yifeng; Zhang, Jiewen; Zhang, Junjian; Zhou, Chunkui; Lv, Jihui; Lv, Yang; Xie, Haiqun; Ji, Yong; Li, Fang; Yu, Enyan; Luo, Benyan; Wang, Yanjiang; Yang, Shanshan; Qu, Qiumin; Guo, Qihao; Liang, Furu; Zhang, Jintao; Tan, Lan; Shen, Lu; Zhang, Kunnan; Zhang, Jinbiao; Peng, Dantao; Tang, Muni; Lv, Peiyuan; Fang, Boyan; Chu, Lan; Jia, Longfei; Gauthier, Serge

2018-04-01

The socioeconomic costs of Alzheimer's disease (AD) in China and its impact on global economic burden remain uncertain. We collected data from 3098 patients with AD in 81 representative centers across China and estimated AD costs for individual patient and total patients in China in 2015. Based on this data, we re-estimated the worldwide costs of AD. The annual socioeconomic cost per patient was US $19,144.36, and total costs were US $167.74 billion in 2015. The annual total costs are predicted to reach US $507.49 billion in 2030 and US $1.89 trillion in 2050. Based on our results, the global estimates of costs for dementia were US $957.56 billion in 2015, and will be US $2.54 trillion in 2030, and US $9.12 trillion in 2050, much more than the predictions by the World Alzheimer Report 2015. China bears a heavy burden of AD costs, which greatly change the estimates of AD cost worldwide. Copyright © 2017 the Alzheimer's Association. Published by Elsevier Inc. All rights reserved.

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.

Implementation of a Cost-Accounting System for Visibility of Weapon Systems Life-Cycle Costs

National Research Council Canada - National Science Library

Ugone, Mary

2001-01-01

... costs through activity-based costing and management. The system must deliver timely, integrated data for management purposes to permit understanding of total weapon costs, provide a basis for estimating costs of future systems, and feed other tools for life-cycle cost management.

Costs, health effects and cost-effectiveness of alcohol and tobacco control strategies in Estonia.

NARCIS (Netherlands)

Lai, T.; Habicht, J.; Reinap, M.; Chisholm, D.; Baltussen, R.M.P.M.

2007-01-01

OBJECTIVE: To assess the population-level costs, effects and cost-effectiveness of different alcohol and tobacco control strategies in Estonia. DESIGN: A WHO cost-effectiveness modelling framework was used to estimate the total costs and effects of interventions. Costs were assessed in Estonian

Stochastic cost estimating in repository life-cycle cost analysis

International Nuclear Information System (INIS)

Tzemos, S.; Dippold, D.

1986-01-01

The conceptual development, the design, and the final construction and operation of a nuclear repository span many decades. Given this lengthy time frame, it is quite challenging to obtain a good approximation of the repository life-cycle cost. One can deal with this challenge by using an analytic method, the method of moments, to explicitly assess the uncertainty of the estimate. A series expansion is used to approximate the uncertainty distribution of the cost estimate. In this paper, the moment methodology is derived and is illustrated through a numerical example. The range of validity of the approximation is discussed. The method of moments is compared to the traditional stochastic cost estimating methods and found to provide more and better information on cost uncertainty. The tow methods converge to identical results as the number of convolved variables increases and approaches the range where the central limit theorem is valid

Cost Benefit Analysis: Cost Benefit Analysis for Human Effectiveness Research: Bioacoustic Protection

Science.gov (United States)

2001-07-21

APPENDIX A. ACRONYMS ACCES Attenuating Custom Communication Earpiece System ACEIT Automated Cost estimating Integrated Tools AFSC Air Force...documented in the ACEIT cost estimating tool developed by Tecolote, Inc. The factor used was 14 percent of PMP. 1.3 System Engineering/ Program...The data source is the ASC Aeronautical Engineering Products Cost Factor Handbook which is documented in the ACEIT cost estimating tool developed

Rethinking sunk costs

International Nuclear Information System (INIS)

Capen, E.C.

1991-01-01

As typically practiced in the petroleum/ natural gas industry, most economic calculations leave out sunk costs. Integrated businesses can be hurt by the omission of sunk costs because profits and costs are not allocated properly among the various business segments. Not only can the traditional sunk-cost practice lead to predictably bad decisions, but a company that operates under such a policy will have no idea how to allocate resources among its operating components; almost none of its calculated returns will be correct. This paper reports that the solution is to include asset value as part of the investment in the calculation

Designers' unified cost model

Science.gov (United States)

Freeman, W.; Ilcewicz, L.; Swanson, G.; Gutowski, T.

1992-01-01

The Structures Technology Program Office (STPO) at NASA LaRC has initiated development of a conceptual and preliminary designers' cost prediction model. The model will provide a technically sound method for evaluating the relative cost of different composite structural designs, fabrication processes, and assembly methods that can be compared to equivalent metallic parts or assemblies. The feasibility of developing cost prediction software in a modular form for interfacing with state-of-the-art preliminary design tools and computer aided design programs is being evaluated. The goal of this task is to establish theoretical cost functions that relate geometric design features to summed material cost and labor content in terms of process mechanics and physics. The output of the designers' present analytical tools will be input for the designers' cost prediction model to provide the designer with a database and deterministic cost methodology that allows one to trade and synthesize designs with both cost and weight as objective functions for optimization. This paper presents the team members, approach, goals, plans, and progress to date for development of COSTADE (Cost Optimization Software for Transport Aircraft Design Evaluation).

Cost-of-illness studies.

Science.gov (United States)

Oderda, Gary M

2003-01-01

Cost-of-illness studies measure the overall economic impact of a disease on society. Such studies are important in setting public health priorities and for economic evaluation of new treatments. These studies should take the societal perspective and include both direct and indirect costs. Often indirect costs exceed direct costs. Comparison of cost-of-illness studies from different countries is difficult because of differences in population, currency, the way health care is provided, and other social and political factors.

Cost estimating for CERCLA remedial alternatives a unit cost methodology

International Nuclear Information System (INIS)

Brettin, R.W.; Carr, D.J.; Janke, R.J.

1995-06-01

The United States Environmental Protection Agency (EPA) Guidance for Conducting Remedial Investigations and Feasibility Studies Under CERCLA, Interim Final, dated October 1988 (EPA 1988) requires a detailed analysis be conducted of the most promising remedial alternatives against several evaluation criteria, including cost. To complete the detailed analysis, order-of-magnitude cost estimates (having an accuracy of +50 percent to -30 percent) must be developed for each remedial alternative. This paper presents a methodology for developing cost estimates of remedial alternatives comprised of various technology and process options with a wide range of estimated contaminated media quantities. In addition, the cost estimating methodology provides flexibility for incorporating revisions to remedial alternatives and achieves the desired range of accuracy. It is important to note that the cost estimating methodology presented here was developed as a concurrent path to the development of contaminated media quantity estimates. This methodology can be initiated before contaminated media quantities are estimated. As a result, this methodology is useful in developing cost estimates for use in screening and evaluating remedial technologies and process options. However, remedial alternative cost estimates cannot be prepared without the contaminated media quantity estimates. In the conduct of the feasibility study for Operable Unit 5 at the Fernald Environmental Management Project (FEMP), fourteen remedial alternatives were retained for detailed analysis. Each remedial alternative was composed of combinations of remedial technologies and processes which were earlier determined to be best suited for addressing the media-specific contaminants found at the FEMP site, and achieving desired remedial action objectives

Cost-benefit and cost-savings analyses of antiarrhythmic medication monitoring.

Science.gov (United States)

Snider, Melissa; Carnes, Cynthia; Grover, Janel; Davis, Rich; Kalbfleisch, Steven

2012-09-15

The economic impact of pharmacist-managed antiarrhythmic drug therapy monitoring on an academic medical center's electrophysiology (EP) program was investigated. Data were collected for the initial two years of patient visits (n = 816) to a pharmacist-run clinic for antiarrhythmic drug therapy monitoring. A retrospective cost analysis was conducted to assess the direct costs associated with three appointment models: (1) a clinic office visit only, (2) a clinic visit involving electrocardiography and basic laboratory tests, and (3) a clinic visit including pulmonary function testing and chest x-rays in addition to electrocardiography and laboratory testing. A subset of patient cases (n = 18) were included in a crossover analysis comparing pharmacist clinic care and usual care in an EP physician clinic. The primary endpoints were the cost benefits and cost savings associated with pharmacy-clinic care versus usual care. A secondary endpoint was improvement of overall EP program efficiency. The payer mix was 61.6% (n = 498) Medicare, 33.2% (n = 268) managed care, and 5.2% (n = 42) other. Positive contribution margins were demonstrated for all appointment models. The pharmacist-managed clinic also yielded cost savings by reducing overall patient care charges by 21% relative to usual care. By the second year, the pharmacy clinic improved EP program efficiency by scheduling an average of 24 patients per week, in effect freeing up one day per week of EP physician time to spend on other clinical activities. Pharmacist monitoring of antiarrhythmic drug therapy in an out-patient clinic provided cost benefits, cost savings, and improved overall EP program efficiency.

Cost of elective percutaneous coronary intervention in Malaysia: a multicentre cross-sectional costing study.

Science.gov (United States)

Lee, Kun Yun; Ong, Tiong Kiam; Low, Ee Vien; Liow, Siow Yen; Anchah, Lawrence; Hamzah, Syuhada; Liew, Houng Bang; Ali, Rosli Mohd; Ismail, Omar; Ahmad, Wan Azman Wan; Said, Mas Ayu; Dahlui, Maznah

2017-05-28

Limitations in the quality and access of cost data from low-income and middle-income countries constrain the implementation of economic evaluations. With the increasing prevalence of coronary artery disease in Malaysia, cost information is vital for cardiac service expansion. We aim to calculate the hospitalisation cost of percutaneous coronary intervention (PCI), using a data collection method customised to local setting of limited data availability. This is a cross-sectional costing study from the perspective of healthcare providers, using top-down approach, from January to June 2014. Cost items under each unit of analysis involved in the provision of PCI service were identified, valuated and calculated to produce unit cost estimates. Five public cardiac centres participated. All the centres provide full-fledged cardiology services. They are also the tertiary referral centres of their respective regions. The cost was calculated for elective PCI procedure in each centre. PCI conducted for urgent/emergent indication or for patients with shock and haemodynamic instability were excluded. The outcome measures of interest were the unit costs at the two units of analysis, namely cardiac ward admission and cardiac catheterisation utilisation, which made up the total hospitalisation cost. The average hospitalisation cost ranged between RM11 471 (US$3186) and RM14 465 (US$4018). PCI consumables were the dominant cost item at all centres. The centre with daycare establishment recorded the lowest admission cost and total hospitalisation cost. Comprehensive results from all centres enable comparison at the levels of cost items, unit of analysis and total costs. This generates important information on cost variations between centres, thus providing valuable guidance for service planning. Alternative procurement practices for PCI consumables may deliver cost reduction. For countries with limited data availability, costing method tailored based on country setting can be used for

48 CFR 9904.401 - Cost accounting standard-consistency in estimating, accumulating and reporting costs.

Science.gov (United States)

2010-10-01

... Regulations System COST ACCOUNTING STANDARDS BOARD, OFFICE OF FEDERAL PROCUREMENT POLICY, OFFICE OF MANAGEMENT AND BUDGET PROCUREMENT PRACTICES AND COST ACCOUNTING STANDARDS COST ACCOUNTING STANDARDS 9904.401 Cost... 48 Federal Acquisition Regulations System 7 2010-10-01 2010-10-01 false Cost accounting standard...

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.

Costing Practices in Healthcare

DEFF Research Database (Denmark)

Chapman, Christopher; Kern, Anja; Laguecir, Aziza

2014-01-01

.e., Diagnosis Related Group (DRG) systems, and costing practices. DRG-based payment systems strongly influence costing practices in multiple ways. In particular, setting DRG tariffs requires highly standardized costing practices linked with specific skill sets from management accountants and brings other...... jurisdictions (e.g., clinical coding) to bear on costing practice. These factors contribute to the fragmentation of the jurisdiction of management accounting.......The rising cost of healthcare is a globally pressing concern. This makes detailed attention to the way in which costing is carried out of central importance. This article offers a framework for considering the interdependencies between a dominant element of the contemporary healthcare context, i...

Cost analysis and cost justification of automated data processing in the clinical laboratory.

Science.gov (United States)

Westlake, G E

1983-03-01

Prospective cost analysis of alternative data processing systems can be facilitated by proper selection of the costs to be analyzed and realistic appraisal of the effect on staffing. When comparing projects with dissimilar cash flows, techniques such as analysis of net present value can be helpful in identifying financial benefits. Confidence and accuracy in prospective analyses will increase as more retrospective studies are published. Several accounts now in the literature describe long-term experience with turnkey laboratory information systems. Acknowledging the difficulty in longitudinal studies, they all report favorable effects on labor costs and recovery of lost charges. Enthusiasm is also expressed for the many intangible benefits of the systems. Several trends suggest that cost justification and cost effectiveness will be more easily demonstrated in the future. These are the rapidly decreasing cost of hardware (with corresponding reduction in service costs) and the entry into the market of additional systems designed for medium to small hospitals. The effect of broadening the sales base may be lower software prices. Finally, operational and executive data management and reporting are destined to become the premier extensions of the LIS for cost justification. Aptly applied, these facilities can promote understanding of costs, control of costs, and greater efficiency in providing laboratory services.

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

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

Science.gov (United States)

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

2016-12-01

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

Analysis of Cost Growth and Cost Composition in the Defense Aerospace Industry

Science.gov (United States)

1988-09-01

Making. New York: Harcourt Brace Jovanovich, Inc., 1977. 16. Horngren , Charles T. Cost Accounting , A Managerial Emphasis. Englewood Cliffs NJ: Prentice...58 7. Scatter Plot of Cost /DL Hour Ratio, Data Set C ................ .................. 59 8. Scatter Plot of Cost /DL S Ratio, Data Set...C 62 9. Scatter Plot of Cost /DL S Ratio, Then-Year Dollars ................... .................... 63 10. Scatter Plot of OH/TC Ratio, Data Set C

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.

Costs associated with wheeling

International Nuclear Information System (INIS)

Anon.

1991-01-01

Wheeling costs are incurred by all companies that experience a change in power flows over their transmission lines during a specific transaction, whether or not the lines of that company are part of the contract path. The costs of providing wheeling service differ from one system to another and from one kind of wheeling transaction to another. While most transactions may be completed using existing capacity, others may require an increase in line. Depending on the situation, some cost components may be high, low, negative, or not incurred at all. This article discusses two general categories of costs; transactional and capital. The former are all operation, maintenance and opportunity costs incurred in completing a specific transaction assuming the existence of adequate capacity. Capital costs are the costs of major new equipment purchases and lines necessary to provide any increased level of transmission services

Ethical objections against including life-extension costs in cost-effectiveness analysis: a consistent approach.

Science.gov (United States)

Gandjour, Afschin; Müller, Dirk

2014-10-01

One of the major ethical concerns regarding cost-effectiveness analysis in health care has been the inclusion of life-extension costs ("it is cheaper to let people die"). For this reason, many analysts have opted to rule out life-extension costs from the analysis. However, surprisingly little has been written in the health economics literature regarding this ethical concern and the resulting practice. The purpose of this work was to present a framework and potential solution for ethical objections against life-extension costs. This work found three levels of ethical concern: (i) with respect to all life-extension costs (disease-related and -unrelated); (ii) with respect to disease-unrelated costs only; and (iii) regarding disease-unrelated costs plus disease-related costs not influenced by the intervention. Excluding all life-extension costs for ethical reasons would require-for reasons of consistency-a simultaneous exclusion of savings from reducing morbidity. At the other extreme, excluding only disease-unrelated life-extension costs for ethical reasons would require-again for reasons of consistency-the exclusion of health gains due to treatment of unrelated diseases. Therefore, addressing ethical concerns regarding the inclusion of life-extension costs necessitates fundamental changes in the calculation of cost effectiveness.

Cost and cost-effectiveness of conventional and liquid-based ...

African Journals Online (AJOL)

Methods. The unit of effectiveness was defined as the number of cervical intraepithelial neoplasm (CIN) II or higher lesions detected. Costs were assessed retrospectively for the financial year (2010/11) from a laboratory service provider perspective. A cost-effectiveness analysis was performed by combining secondary data ...

20 CFR 627.435 - Cost principles and allowable costs.

Science.gov (United States)

2010-04-01

... system, including the costs of hearings and appeals, and related expenses such as lawyers' fees. Legal...) Legal expenses for the prosecution of claims against the Federal Government, including appeals to an... incurred by the SJTCC, HRIC, PIC's, and other advisory councils or committees; (3) Advertising costs; (4...

The scope of costs in alcohol studies: Cost-of-illness studies differ from economic evaluations.

Science.gov (United States)

van Gils, Paul F; Hamberg-van Reenen, Heleen H; van den Berg, Matthijs; Tariq, Luqman; de Wit, G Ardine

2010-07-06

Alcohol abuse results in problems on various levels in society. In terms of health, alcohol abuse is not only an important risk factor for chronic disease, but it is also related to injuries. Social harms which can be related to drinking include interpersonal problems, work problems, violent and other crimes. The scope of societal costs related to alcohol abuse in principle should be the same for both economic evaluations and cost-of-illness studies. In general, economic evaluations report a small part of all societal costs. To determine the cost- effectiveness of an intervention it is necessary that all costs and benefits are included. The purpose of this study is to describe and quantify the difference in societal costs incorporated in economic evaluations and cost-of-illness studies on alcohol abuse. To investigate the economic costs attributable to alcohol in cost-of-illness studies we used the results of a recent systematic review (June 2009). We performed a PubMed search to identify economic evaluations on alcohol interventions. Only economic evaluations in which two or more interventions were compared from a societal perspective were included. The proportion of health care costs and the proportion of societal costs were estimated in both type of studies. The proportion of healthcare costs in cost-of-illness studies was 17% and the proportion of societal costs 83%. In economic evaluations, the proportion of healthcare costs was 57%, and the proportion of societal costs was 43%. The costs included in economic evaluations performed from a societal perspective do not correspond with those included in cost-of-illness studies. Economic evaluations on alcohol abuse underreport true societal cost of alcohol abuse. When considering implementation of alcohol abuse interventions, policy makers should take into account that economic evaluations from the societal perspective might underestimate the total effects and costs of interventions.

Costs of endometriosis in Austria: a survey of direct and indirect costs.

Science.gov (United States)

Prast, Johanna; Oppelt, Peter; Shamiyeh, Andreas; Shebl, Omar; Brandes, Iris; Haas, Dietmar

2013-09-01

The literature includes a wealth of medical data on endometriosis, but the economic significance of the condition has so far been neglected. An analysis of hospital costs for endometriosis in Austria was, therefore, carried out for economic purposes. Seventy-three patients with endometriosis were included in the study. A bottom-up approach was used to collect data on the average hospital costs of an endometriosis patient over a time period of 1 year. In addition, a prevalence approach was used that allows subsequent estimation of the total costs of endometriosis for the health-care system in Austria for that period. Retrospective questionnaire survey was conducted. The average annual costs of one case of endometriosis are 7,712, with 5,605.55 attributable to direct costs and 2,106.34 to indirect costs. This indicates an overall economic burden of 328 million. In-patient care (45 %) and loss of productivity (27 %) were identified as the major cost factors. The patients themselves pay for 13 % of the costs (through out-of-pocket payments). This study impressively demonstrates the financial burden on the economy and on each individually affected patient caused by the disease of endometriosis. The massive consumption of resources represents a high level of usage of the medical services provided. The question arises as to whether more timely diagnosis, followed by better-targeted treatment, might have the potential to reduce these costs. The overall economic burden of endometriosis in Austria is currently comparable with that of Parkinson's disease.

Cost accounting for the radiologist.

Science.gov (United States)

Gentili, Amilcare

2014-05-01

Cost accounting is the branch of managerial accounting that deals with the analysis of the costs of a product or service. This article reviews methods of classifying and allocating costs and relationships among costs, volume, and revenues. Radiology practices need to know the cost of a procedure or service to determine the selling price of a product, bid on contracts, analyze profitability, and facilitate cost control and cost reduction.

42 CFR 423.6 - Cost-sharing in beneficiary education and enrollment-related costs.

Science.gov (United States)

2010-10-01

... 42 Public Health 3 2010-10-01 2010-10-01 false Cost-sharing in beneficiary education and enrollment-related costs. 423.6 Section 423.6 Public Health CENTERS FOR MEDICARE & MEDICAID SERVICES... BENEFIT General Provisions § 423.6 Cost-sharing in beneficiary education and enrollment-related costs. The...

The Hidden Cost of Regulation: The Administrative Cost of Reporting Serious Reportable Events.

Science.gov (United States)

Blanchfield, Bonnie B; Acharya, Bijay; Mort, Elizabeth

2018-04-01

More than half of the 50 states (27) and the District of Columbia require reporting of Serous Reportable Events (SREs). The goal is to hold providers accountable and improve patient safety, but there is little information about the administrative cost of this reporting requirement. This study was conducted to identify costs associated with investigating and reporting SREs. This qualitative study used case study methods that included interviewing staff and review of data and documents to investigate each SRE occurring at one academic medical center during fiscal year 2013. A framework of tasks and a model to categorize costs was created. Time was summarized and costs were estimated for each SRE. The administrative cost to process 44 SREs was estimated at $353,291, an average cost of $8,029 per SRE, ranging $6,653 for an environmental-related SRE to $21,276 for a device-related SRE. Care management SREs occurred most frequently, costing an average $7,201 per SRE. Surgical SREs, the most expensive on average, cost $9,123 per SRE. Investigation of events accounted for 64.5% of total cost; public reporting, 17.2%; internal reporting, 10.2%; finance and administration, 6.0%; and 2.1%, other. Even with 26 states mandating reporting, the 17.2% incremental cost of public reporting is substantial. Policy makers should consider the opportunity costs of these resources, averaging $8,029 per SRE, when mandating reporting. The benefits of public reporting should be collectively reviewed to ensure that the incremental costs in this resource-constrained environment continue to improve patient safety and that trade-offs are acknowledged. Copyright © 2017 The Joint Commission. Published by Elsevier Inc. All rights reserved.

Assessing the cost of electronic health records: a review of cost indicators.

Science.gov (United States)

Gallego, Ana Isabel; Gagnon, Marie-Pierre; Desmartis, Marie

2010-11-01

We systematically reviewed PubMed and EBSCO business, looking for cost indicators of electronic health record (EHR) implementations and their associated benefit indicators. We provide a set of the most common cost and benefit (CB) indicators used in the EHR literature, as well as an overall estimate of the CB related to EHR implementation. Overall, CB evaluation of EHR implementation showed a rapid capital-recovering process. On average, the annual benefits were 76.5% of the first-year costs and 308.6% of the annual costs. However, the initial investments were not recovered in a few studied implementations. Distinctions in reporting fixed and variable costs are suggested.

Cost effects of Cu powder and bentonite on the disposal costs of an HLW repository in

International Nuclear Information System (INIS)

Kim, Sung Ki; Lee, Min Soo; Lee, Jong Youl; Choi, Heui Joo; Choi, Jong Won

2008-01-01

This paper provides the cost effect results of Cu powder and bentonite on the disposal cost for an HLW repository in Korea. In the cost analysis for both of these cost drivers, the price of Cu powder and the bentonite can affect the canister cost and the bentonite cost of the disposal holes as well as backfilling cost of the tunnels, respectively. Finally, we found that the unit cost of Cu and bentonite was the dominant cost drivers for the surface and underground facilities of an HLW repository. Therefore, an optimization of a canister and the layout of a disposal hole and disposal tunnels are essential to decrease the direct disposal cost of spent fuels. The disposal costs can be largely divided into two parts such as a surface facilities' cost and an underground facilities' cost. According to the KRS' cost analysis, the encapsulation material as well as the buffering and backfilling cost were the significant costs. Especially, a canister's cost was approximately estimated to be more than one fourth of the overall disposal costs. So it can be estimated that the unit cost of Cu powder is an important cost diver. Because the outer shell of the canister was made of Cu powder by a cold spray coating method. In addition, the unit cost of bentonite can also affect the buffering and the backfilling costs of the disposal holes and the disposal tunnels. But, these material costs will be highly expensive and unstable due to the modernization of the developing countries. So the studies for a material cost should be continued to identify the actual cost of an HLW repository

[Costing nuclear medicine diagnostic procedures].

Science.gov (United States)

Markou, Pavlos

2005-01-01

To the Editor: Referring to a recent special report about the cost analysis of twenty-nine nuclear medicine procedures, I would like to clarify some basic aspects for determining costs of nuclear medicine procedure with various costing methodologies. Activity Based Costing (ABC) method, is a new approach in imaging services costing that can provide the most accurate cost data, but is difficult to perform in nuclear medicine diagnostic procedures. That is because ABC requires determining and analyzing all direct and indirect costs of each procedure, according all its activities. Traditional costing methods, like those for estimating incomes and expenses per procedure or fixed and variable costs per procedure, which are widely used in break-even point analysis and the method of ratio-of-costs-to-charges per procedure may be easily performed in nuclear medicine departments, to evaluate the variability and differences between costs and reimbursement - charges.

The costs of nuclear power

International Nuclear Information System (INIS)

Vestenhaug, O.; Sauar, T.O.; Nielsen, P.O.

1979-01-01

A study has been made by Scandpower A/S of the costs of nuclear power in Sweden. It is based on the known costs of existing Swedish nuclear power plants and forecasts of the expected costs of the Swedish nuclear power programme. special emphasis has been put on the fuel cycle costs and future costs of spent fuel processing, waste disposal and decommissioning. Costs are calculated in 1978 Swedish crowns, using the retail price index. An actual interest rate of 4% is used, with depreciation period of 25 years and a plant lifetime of 30 years. Power production costs are estimated to be about 7.7 oere/kWh in 1978, rising to 10.5 oere/kWh in 2000. The cost is distributed with one third each to capital costs, operating costs and fuel costs, the last rising to 40% of the total at the end of the century. The main single factor in future costs is the price of uranium. If desired, Sweden can probably be self-sufficient in uranium in 2000 at a lower cost than assumed here. National research costs which, in Scandpower's opinion, can be debited to the commercial nuclear power programme are about 0.3 oere/kWh. (JIW)

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

Science.gov (United States)

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

2018-04-01

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

Energy expenditure in professional flat jockeys using doubly labelled water during the racing season: Implications for body weight management.

Science.gov (United States)

Wilson, George; Lucas, Daloni; Hambly, Catherine; Speakman, John R; Morton, James P; Close, Graeme L

2018-03-01

To formulate individualized dietary strategies for jockeys, it is vital that energy requirements are quantified. We measured total energy expenditure (TEE) over two separate weeks in spring and summer using doubly labelled water in a group of male flat jockeys (n = 8, 36.9 ± 5.7 years, 164 ± 8 cm, 54.6 ± 2.5 kg). Total energy intake (TEI) was self-recorded, as were all riding and structured exercise activity. Mean daily TEE was 10.83 (±2.3) and 10.66 (±1.76) MJ, (p = .61) respectively. Self-reported TEI were 6.03 (±1.7) and 5.37 (±1.1) MJ (p = .40), respectively, and were significantly lower than TEE (p = .01). Mean race rides were 17 (±6) and 13 (±3; p = 0.37) and horses ridden at morning exercise were 8 (±6) and 7 (±4; p = .77) respectively. Additional structured exercise was 76.25 (±95.1) and 52.5 (±80.9) min per week (p = .35), respectively. At the individual level, TEE was related to body mass and the level of non-racing physical activity, but not riding. Physical activity levels for TEE were 1.76 (±0.37) and 1.69 (±0.27; p = .59) and appear modest when compared with other athletes, and similar to age-matched non-athletes, suggesting that conventional sport-specific nutritional recommendations do not appear applicable. The large discrepancy between TEE and TEI suggests significant under reporting of dietary intake. These data now provide an appropriate framework from which to formulate jockey nutritional guidelines to promote the ability to achieve the daily weight target and improve athlete welfare.

Energy and nutrient intake from pizza in the United States.

Science.gov (United States)

Powell, Lisa M; Nguyen, Binh T; Dietz, William H

2015-02-01

Pizza consumption is a top contributor to children's and adolescents' caloric intake. The objective of this study was to examine children's and adolescents' pizza consumption patterns and its impact on their energy and nutrient intake. Twenty-four-hour dietary recall data for children aged 2 to 11 and adolescents aged 12 to 19 were drawn from the 2003-2004, 2005-2006, 2007-2008, and 2009-2010 National Health and Nutrition Examination Survey. We tested changes in consumption patterns, including by race/ethnicity, income, meal occasion, and source. Individual-level fixed effects regression models estimated the impact of pizza consumption on total energy intake (TEI) and intakes of sugar, saturated fat, and sodium. From 2003-2004 to 2009-2010, overall energy intake from pizza declined 25% among children (110 to 83 kcal, P ≤ .05). Among adolescents, although caloric intake from pizza among those who consumed pizza fell (801 to 624 kcal, P ≤ .05), overall pizza intake remained unchanged due to slightly higher pizza consumption prevalence. For children and adolescents, pizza intake fell (P ≤ .05) at dinner time and from fast food. For children and adolescents, respectively, pizza consumption was significantly associated with higher net daily TEI (84 kcal and 230 kcal) and higher intakes of saturated fat (3 g and 5 g) and sodium (134 mg and 484 mg) but not sugar intake, and such affects generally did not differ by sociodemographic characteristics. Pizza consumption as a snack or from fast-food restaurants had the greatest adverse impact on TEI. The adverse dietary effects of pizza consumption found in this study suggest that its consumption should be curbed and its nutrient content improved. Copyright © 2015 by the American Academy of Pediatrics.

Summer Teacher Enhancement Institute for Science, Mathematics, and Technology Using the Problem-Based Learning Model

Science.gov (United States)

Petersen, Richard H.

1997-01-01

The objectives of the Institute were: (a) increase participants' content knowledge about aeronautics, science, mathematics, and technology, (b) model and promote the use of scientific inquiry through problem-based learning, (c) investigate the use of instructional technologies and their applications to curricula, and (d) encourage the dissemination of TEI experiences to colleagues, students, and parents.

The Implementation of Distance Learning Education in Technological Educational Institute of Patras – Greece

Directory of Open Access Journals (Sweden)

Georgios Kabouridis

2004-12-01

3. Development of a national library network. Under the pressure of the radical changes that brought in the Greek educational system of TEI of Patras the above factors put forward on experimental basis in e-learning program in order to accumulate the necessary experience. The results of these practices are presented in this paper.

Realistic costs of carbon capture

Energy Technology Data Exchange (ETDEWEB)

Al Juaied, Mohammed (Harvard Univ., Cambridge, MA (US). Belfer Center for Science and International Affiaris); Whitmore, Adam (Hydrogen Energy International Ltd., Weybridge (GB))

2009-07-01

There is a growing interest in carbon capture and storage (CCS) as a means of reducing carbon dioxide (CO2) emissions. However there are substantial uncertainties about the costs of CCS. Costs for pre-combustion capture with compression (i.e. excluding costs of transport and storage and any revenue from EOR associated with storage) are examined in this discussion paper for First-of-a-Kind (FOAK) plant and for more mature technologies, or Nth-of-a-Kind plant (NOAK). For FOAK plant using solid fuels the levelised cost of electricity on a 2008 basis is approximately 10 cents/kWh higher with capture than for conventional plants (with a range of 8-12 cents/kWh). Costs of abatement are found typically to be approximately US$150/tCO2 avoided (with a range of US$120-180/tCO2 avoided). For NOAK plants the additional cost of electricity with capture is approximately 2-5 cents/kWh, with costs of the range of US$35-70/tCO2 avoided. Costs of abatement with carbon capture for other fuels and technologies are also estimated for NOAK plants. The costs of abatement are calculated with reference to conventional SCPC plant for both emissions and costs of electricity. Estimates for both FOAK and NOAK are mainly based on cost data from 2008, which was at the end of a period of sustained escalation in the costs of power generation plant and other large capital projects. There are now indications of costs falling from these levels. This may reduce the costs of abatement and costs presented here may be 'peak of the market' estimates. If general cost levels return, for example, to those prevailing in 2005 to 2006 (by which time significant cost escalation had already occurred from previous levels), then costs of capture and compression for FOAK plants are expected to be US$110/tCO2 avoided (with a range of US$90-135/tCO2 avoided). For NOAK plants costs are expected to be US$25-50/tCO2. Based on these considerations a likely representative range of costs of abatement from CCS

Cost-aware Pre-training for Multiclass Cost-sensitive Deep Learning

OpenAIRE

Chung, Yu-An; Lin, Hsuan-Tien; Yang, Shao-Wen

2015-01-01

Deep learning has been one of the most prominent machine learning techniques nowadays, being the state-of-the-art on a broad range of applications where automatic feature extraction is needed. Many such applications also demand varying costs for different types of mis-classification errors, but it is not clear whether or how such cost information can be incorporated into deep learning to improve performance. In this work, we propose a novel cost-aware algorithm that takes into account the cos...

Incorporating indirect costs into a cost-benefit analysis of laparoscopic adjustable gastric banding.

Science.gov (United States)

Finkelstein, Eric A; Allaire, Benjamin T; Dibonaventura, Marco Dacosta; Burgess, Somali M

2012-01-01

The objective of this study was to estimate the time to breakeven and 5-year net costs of laparoscopic adjustable gastric banding (LAGB) taking both direct and indirect costs and cost savings into account. Estimates of direct cost savings from LAGB were available from the literature. Although longitudinal data on indirect cost savings were not available, these estimates were generated by quantifying the relationship between medical expenditures and absenteeism and between medical expenditures and presenteeism (reduced on-the-job productivity) and combining these elasticity estimates with estimates of the direct cost savings to generate total savings. These savings were then combined with the direct and indirect costs of the procedure to quantify net savings. By including indirect costs, the time to breakeven was reduced by half a year, from 16 to 14 quarters. After 5 years, net savings in medical expenditures from a gastric banding procedure were estimated to be $4970 (±$3090). Including absenteeism increased savings to $6180 (±$3550). Savings were further increased to $10,960 (±$5864) when both absenteeism and presenteeism estimates were included. This study presented a novel approach for including absenteeism and presenteeism estimates in cost-benefit analyses. Application of the approach to gastric banding among surgery-eligible obese employees revealed that the inclusion of indirect costs and cost savings improves the business case for the procedure. This approach can easily be extended to other populations and treatments. Copyright © 2012 International Society for Pharmacoeconomics and Outcomes Research (ISPOR). Published by Elsevier Inc. All rights reserved.

Estimating productivity costs using the friction cost approach in practice: a systematic review.

Science.gov (United States)

Kigozi, Jesse; Jowett, Sue; Lewis, Martyn; Barton, Pelham; Coast, Joanna

2016-01-01

The choice of the most appropriate approach to valuing productivity loss has received much debate in the literature. The friction cost approach has been proposed as a more appropriate alternative to the human capital approach when valuing productivity loss, although its application remains limited. This study reviews application of the friction cost approach in health economic studies and examines how its use varies in practice across different country settings. A systematic review was performed to identify economic evaluation studies that have estimated productivity costs using the friction cost approach and published in English from 1996 to 2013. A standard template was developed and used to extract information from studies meeting the inclusion criteria. The search yielded 46 studies from 12 countries. Of these, 28 were from the Netherlands. Thirty-five studies reported the length of friction period used, with only 16 stating explicitly the source of the friction period. Nine studies reported the elasticity correction factor used. The reported friction cost approach methods used to derive productivity costs varied in quality across studies from different countries. Few health economic studies have estimated productivity costs using the friction cost approach. The estimation and reporting of productivity costs using this method appears to differ in quality by country. The review reveals gaps and lack of clarity in reporting of methods for friction cost evaluation. Generating reporting guidelines and country-specific parameters for the friction cost approach is recommended if increased application and accuracy of the method is to be realized.

A Systematic Review of Cost-Effectiveness Studies Reporting Cost-per-DALY Averted.

Directory of Open Access Journals (Sweden)

Peter J Neumann

Full Text Available Calculating the cost per disability-adjusted life years (DALYs averted associated with interventions is an increasing popular means of assessing the cost-effectiveness of strategies to improve population health. However, there has been no systematic attempt to characterize the literature and its evolution.We conducted a systematic review of cost-effectiveness studies reporting cost-per-DALY averted from 2000 through 2015. We developed the Global Health Cost-Effectiveness Analysis (GHCEA Registry, a repository of English-language cost-per-DALY averted studies indexed in PubMed. To identify candidate studies, we searched PubMed for articles with titles or abstracts containing the phrases "disability-adjusted" or "DALY". Two reviewers with training in health economics independently reviewed each article selected in our abstract review, gathering information using a standardized data collection form. We summarized descriptive characteristics on study methodology: e.g., intervention type, country of study, study funder, study perspective, along with methodological and reporting practices over two time periods: 2000-2009 and 2010-2015. We analyzed the types of costs included in analyses, the study quality on a scale from 1 (low to 7 (high, and examined the correlation between diseases researched and the burden of disease in different world regions.We identified 479 cost-per-DALY averted studies published from 2000 through 2015. Studies from Sub-Saharan Africa comprised the largest portion of published studies. The disease areas most commonly studied were communicable, maternal, neonatal, and nutritional disorders (67%, followed by non-communicable diseases (28%. A high proportion of studies evaluated primary prevention strategies (59%. Pharmaceutical interventions were commonly assessed (32% followed by immunizations (28%. Adherence to good practices for conducting and reporting cost-effectiveness analysis varied considerably. Studies mainly included

The unit cost factors and calculation methods for decommissioning - Cost estimation of nuclear research facilities

International Nuclear Information System (INIS)

Kwan-Seong Jeong; Dong-Gyu Lee; Chong-Hun Jung; Kune-Woo Lee

2007-01-01

Available in abstract form only. Full text of publication follows: The uncertainties of decommissioning costs increase high due to several conditions. Decommissioning cost estimation depends on the complexity of nuclear installations, its site-specific physical and radiological inventories. Therefore, the decommissioning costs of nuclear research facilities must be estimated in accordance with the detailed sub-tasks and resources by the tasks of decommissioning activities. By selecting the classified activities and resources, costs are calculated by the items and then the total costs of all decommissioning activities are reshuffled to match with its usage and objectives. And the decommissioning cost of nuclear research facilities is calculated by applying a unit cost factor method on which classification of decommissioning works fitted with the features and specifications of decommissioning objects and establishment of composition factors are based. Decommissioning costs of nuclear research facilities are composed of labor cost, equipment and materials cost. Of these three categorical costs, the calculation of labor costs are very important because decommissioning activities mainly depend on labor force. Labor costs in decommissioning activities are calculated on the basis of working time consumed in decommissioning objects and works. The working times are figured out of unit cost factors and work difficulty factors. Finally, labor costs are figured out by using these factors as parameters of calculation. The accuracy of decommissioning cost estimation results is much higher compared to the real decommissioning works. (authors)

NPP construction cost in Canada

International Nuclear Information System (INIS)

Gorshkov, A.L.

1988-01-01

The structure of capital costs during NPP construction in Canada is considered. Capital costs comprise direct costs (cost of the ground and ground rights, infrastructure, reactor equipment, turbogenerators, electrotechnical equipment, auxiliary equipment), indirect costs (construction equipment and services, engineering works and management services, insurance payments, freight, training, operating expenditures), capital per cents for the period of construction and cost of heavy water storages. It proceeds from the analysis of the construction cost structure for a NPP with the CANDU reactor of unit power of 515, 740 and 880 MW, that direct costs make up on the average 62%

Hacia una biblioteca electrónica textual del teatro en español de 1868-1936 (BETTE

Directory of Open Access Journals (Sweden)

José Calvo Tello

2015-12-01

Full Text Available http://dx.doi.org/10.5007/1807-9288.2015v11n2p171 En este artículo se presenta el proyecto BETTE que consiste en la creación de una biblioteca electrónica textual del teatro en español de 1868-1936. Este proyecto lo lleva a cabo el grupo GHEDI (Grupo de Humanidades y edición digital de la Universidad Internacional de la Rioja (UNIR. El texto presenta un breve panorama de los cambios introducidos por el impacto de lo digital en el ámbito de la edición textual y  ofrece un estado de la cuestión de los proyectos que actualmente desarrollan las bibliotecas electrónicas que utilizan XML-TEI para codificar textos electrónicos. Asimismo, en él se presta atención  a los llamados lenguajes de marcado y se presentan algunas características de TEI (Text Encoding Initiative. Finalmente, se describen las particularidades de nuestro proyecto, objetivos y primeros avances.

Implementing Replacement Cost Accounting

Science.gov (United States)

1976-12-01

cost accounting Clickener, John Ross Monterey, California. Naval Postgraduate School http://hdl.handle.net/10945/17810 Downloaded from NPS Archive...Calhoun IMPLEMENTING REPLACEMENT COST ACCOUNTING John Ross CHckener NAVAL POSTGRADUATE SCHOOL Monterey, California THESIS IMPLEMENTING REPLACEMENT COST ...Implementing Replacement Cost Accounting 7. AUTHORS John Ross Clickener READ INSTRUCTIONS BEFORE COMPLETING FORM 3. RECIPIENT’S CATALOG NUMBER 9. TYRE OF

The scope of costs in alcohol studies: Cost-of-illness studies differ from economic evaluations

Directory of Open Access Journals (Sweden)

Tariq Luqman

2010-07-01

Full Text Available Abstract Background Alcohol abuse results in problems on various levels in society. In terms of health, alcohol abuse is not only an important risk factor for chronic disease, but it is also related to injuries. Social harms which can be related to drinking include interpersonal problems, work problems, violent and other crimes. The scope of societal costs related to alcohol abuse in principle should be the same for both economic evaluations and cost-of-illness studies. In general, economic evaluations report a small part of all societal costs. To determine the cost- effectiveness of an intervention it is necessary that all costs and benefits are included. The purpose of this study is to describe and quantify the difference in societal costs incorporated in economic evaluations and cost-of-illness studies on alcohol abuse. Method To investigate the economic costs attributable to alcohol in cost-of-illness studies we used the results of a recent systematic review (June 2009. We performed a PubMed search to identify economic evaluations on alcohol interventions. Only economic evaluations in which two or more interventions were compared from a societal perspective were included. The proportion of health care costs and the proportion of societal costs were estimated in both type of studies. Results The proportion of healthcare costs in cost-of-illness studies was 17% and the proportion of societal costs 83%. In economic evaluations, the proportion of healthcare costs was 57%, and the proportion of societal costs was 43%. Conclusions The costs included in economic evaluations performed from a societal perspective do not correspond with those included in cost-of-illness studies. Economic evaluations on alcohol abuse underreport true societal cost of alcohol abuse. When considering implementation of alcohol abuse interventions, policy makers should take into account that economic evaluations from the societal perspective might underestimate the total

Cost and cost-effectiveness of PPM-DOTS for tuberculosis control: evidence from India.

OpenAIRE

Floyd, Katherine; Arora, V. K.; Murthy, K. J. R.; Lonnroth, Knut; Singla, Neeta; Akbar, Y.; Zignol, Matteo; Uplekar, Mukund

2006-01-01

OBJECTIVE: To assess the cost and cost-effectiveness of the Public-Private Mix DOTS (PPM-DOTS) strategy for tuberculosis (TB) control in India. METHODS: We collected data on the costs and effects of pilot PPM-DOTS projects in Delhi and Hyderabad using documentary data and interviews. The cost of PPM-DOTS was compared with public sector DOTS (i.e. DOTS delivered through public sector facilities only) and non-DOTS treatment in the private sector. Costs for 2002 in US$ were assessed for the publ...

Cost-of-illness studies and cost-effectiveness analyses in anxiety disorders: a systematic review.

Science.gov (United States)

Konnopka, Alexander; Leichsenring, Falk; Leibing, Eric; König, Hans-Helmut

2009-04-01

To review cost-of-illness studies (COI) and cost-effectiveness analyses (CEA) conducted for anxiety disorders. Based on a database search in Pubmed, PsychINFO and NHS EED, studies were classified according to various criteria. Cost data were inflated and converted to 2005 US-$ purchasing power parities (PPP). We finally identified 20 COI and 11 CEA of which most concentrated on panic disorder (PD) and generalized anxiety disorder (GAD). Differing inclusion of cost categories limited comparability of COI. PD and GAD tended to show higher direct costs per case, but lower direct cost per inhabitant than social and specific phobias. Different measures of effectiveness severely limited comparability of CEA. Overall CEA analysed 26 therapeutic or interventional strategies mostly compared to standard treatment, 8 of them resulting in lower better effectiveness and costs than the comparator. Anxiety disorders cause considerable costs. More research on phobias, more standardised inclusion of cost categories in COI and a wider use of comparable effectiveness measures (like QALYs) in CEA is needed.

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

Science.gov (United States)

Rajabi, A; Dabiri, A

2012-01-01

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

The Distributed Wind Cost Taxonomy

Energy Technology Data Exchange (ETDEWEB)

Forsyth, Trudy; Jimenez, Tony; Preus, Robert; Tegen, Suzanne; Baring-Gould, Ian

2017-03-28

To date, there has been no standard method or tool to analyze the installed and operational costs for distributed wind turbine systems. This report describes the development of a classification system, or taxonomy, for distributed wind turbine project costs. The taxonomy establishes a framework to help collect, sort, and compare distributed wind cost data that mirrors how the industry categorizes information. The taxonomy organizes costs so they can be aggregated from installers, developers, vendors, and other sources without losing cost details. Developing a peer-reviewed taxonomy is valuable to industry stakeholders because a common understanding the details of distributed wind turbine costs and balance of station costs is a first step to identifying potential high-value cost reduction opportunities. Addressing cost reduction potential can help increase distributed wind's competitiveness and propel the U.S. distributed wind industry forward. The taxonomy can also be used to perform cost comparisons between technologies and track trends for distributed wind industry costs in the future. As an initial application and piloting of the taxonomy, preliminary cost data were collected for projects of different sizes and from different regions across the contiguous United States. Following the methods described in this report, these data are placed into the established cost categories.

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

Science.gov (United States)

Turk, Frederick J.

1992-01-01

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

Uranium milling costs

International Nuclear Information System (INIS)

Coleman, R.B.

1980-01-01

Basic process flowsheets are reviewed for conventional milling of US ores. Capital costs are presented for various mill capacities for one of the basic processes. Operating costs are shown for various mill capacities for all of the basic process flowsheets. The number of mills using, or planning to use, a particular process is reviewed. A summary of the estimated average milling costs for all operating US mills is shown

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

Science.gov (United States)

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

2015-09-08

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

Fiscal 1986 Sunshine Program achievement report. Development for practical application of photovoltaic system (Verification of experimental low cost silicon refining - Development of technology for chlorosilane hydrogen-reduction process); 1986 nendo taiyoko hatsuden system jitsuyoka gijutsu kaihatsu seika hokokusho. Tei cost silicon jikken seisei kensho (Chlorosilane no suiso kangen kotei no gijutsu kaihatsu)

Energy Technology Data Exchange (ETDEWEB)

NONE

1987-03-01

The aim is to develop a fluidized bed reactor high in productivity and low in power consumption for the realization of mass production of low cost polycrystalline silicon usable for solar cell construction. An experimental device capable of producing 10 tons/year of SOG (spun on glass)-Si is built and operated. The fluidized bed reactor treating trichlorosilane as the material and the product quality achieve the initially set goals, and the essence is seized of operation management technology. In fiscal 1986, for development of the technology into a practical application technology, designs are prepared for a larger reactor unit and a large plant of the commercial scale. From the viewpoints of production efficiency and cost, the enlargement of a reactor unit is an inevitable task to discharge before practical application. There are two challenges to meet. One is the development of technologies for manufacturing large reactor tubes strong enough to withstand practical service and the other the development of a reactor structure fit for dimensional enlargement. It is then found that the concept of an economically optimum design relative to device series or device block formation is variable in the case of large plants, dependent on the scale of production, and that therefore it is necessary to arrange problems in a proper order to facilitate further deliberation. (NEDO)

External costs of electricity

International Nuclear Information System (INIS)

Rabl, A.; Spadaro, J.V.

2005-01-01

This article presents a synthesis of the ExternE project (External costs of Energy) of the European community about the external costs of power generation. Pollution impacts are calculated using an 'impact pathways' analysis, i.e. an analysis of the emission - dispersion - dose-response function - cost evaluation chain. Results are presented for different fuel cycles (with several technological variants) with their confidence intervals. The environmental impact costs are particularly high for coal: for instance, in France, for coal-fired power plants it is of the same order as the electricity retail price. For natural gas, this cost is about a third of the one for coal. On the contrary, the environmental impact costs for nuclear and renewable energies are low, typically of few per cent of the electricity price. The main part of these costs corresponds to the sanitary impacts, in particular the untimely mortality. In order to avoid any controversy about the cost evaluation of mortality, the reduction of the expectation of life due to the different fuel cycles is also indicated and the risks linked with nuclear energy are presented using several comparisons. (J.S.)

Target costing as an element of the hard coal extraction cost planning process

Directory of Open Access Journals (Sweden)

Katarzyna Segeth-Boniecka

2017-09-01

Full Text Available Target costing as an element of the hard coal extraction cost planning process Striving for the efficiency of activities is of great significance in the management of hard coal extractive enterprises, which are constantly subjected to the process of restructuring. Effective cost management is an important condition of the increase in the efficiency of the researched business entities’ activity. One of the tools whose basic objective is conscious influencing cost levels is target costing. The aim of this article is to analyse the conditions of implementing target costing in the planning of hard coal extraction costs in hard coal mines in Poland. The subject area raises a topical and important problem of the scope of solutions concerning cost analysis in hard coal mines in Poland, which has not been thoroughly researched yet. To achieve the abovementioned aim, the theoretical works of the subject area have been referenced. The mine management process is difficult and requires the application of best suited and most modern tools, including those used in the planning process of hard coal extraction costs in order to support the economic efficiency of mining operations. The use of the target costing concept in the planning of hard coal mine operations aims to support the decision-making process, so as to achieve a specified level of economic efficiency of the operations carried out in a territorially designated site of hard coal extraction.

Systems/cost summary

International Nuclear Information System (INIS)

Grand, P.; Danby, G.; Keane, J.; Spiro, J.; Sutter, D.; Cole, F.; Hoyer, E.; Freytag, K.; Burke, R.

1977-01-01

The purpose of the meeting was to discuss and develop cost-estimating methods for heavy-ion fusion accelerator systems. The group did not consider that its purpose was to make technical judgements on proposed systems, but to develop methods for making reasonable cost estimates of these systems. Such estimates will, it is hoped, provide material for systems studies, will help in guiding research and development efforts by identifying ''high-leverage'' subsystems (areas that account for a significant part of total system cost and that might be reduced in cost by further technical development) and to begin to provide data to aid in an eventual decision on the optimum type of accelerator for heavy-ion fusion

A life cycle cost economics model for projects with uniformly varying operating costs. [management planning

Science.gov (United States)

Remer, D. S.

1977-01-01

A mathematical model is developed for calculating the life cycle costs for a project where the operating costs increase or decrease in a linear manner with time. The life cycle cost is shown to be a function of the investment costs, initial operating costs, operating cost gradient, project life time, interest rate for capital and salvage value. The results show that the life cycle cost for a project can be grossly underestimated (or overestimated) if the operating costs increase (or decrease) uniformly over time rather than being constant as is often assumed in project economic evaluations. The following range of variables is examined: (1) project life from 2 to 30 years; (2) interest rate from 0 to 15 percent per year; and (3) operating cost gradient from 5 to 90 percent of the initial operating costs. A numerical example plus tables and graphs is given to help calculate project life cycle costs over a wide range of variables.

Acute costs and predictors of higher treatment costs of trauma in New South Wales, Australia.

Science.gov (United States)

Curtis, Kate; Lam, Mary; Mitchell, Rebecca; Black, Deborah; Taylor, Colman; Dickson, Cara; Jan, Stephen; Palmer, Cameron S; Langcake, Mary; Myburgh, John

2014-01-01

Accurate economic data are fundamental for improving current funding models and ultimately in promoting the efficient delivery of services. The financial burden of a high trauma casemix to designated trauma centres in Australia has not been previously determined, and there is some evidence that the episode funding model used in Australia results in the underfunding of trauma. To describe the costs of acute trauma admissions in trauma centres, identify predictors of higher treatment costs and cost variance in New South Wales (NSW), Australia. Data linkage of admitted trauma patient and financial data provided by 12 Level 1 NSW trauma centres for the 08/09 financial year was performed. Demographic, injury details and injury scores were obtained from trauma registries. Individual patient general ledger costs (actual trauma patient costs), Australian Refined Diagnostic Related Groups (AR-DRG) and state-wide average costs (which form the basis of funding) were obtained. The actual costs incurred by the hospital were then compared with the state-wide AR-DRG average costs. Multivariable multiple linear regression was used for identifying predictors of costs. There were 17,522 patients, the average per patient cost was $10,603 and the median was $4628 (interquartile range: $2179-10,148). The actual costs incurred by trauma centres were on average $134 per bed day above AR-DRG costs-determined costs. Falls, road trauma and violence were the highest causes of total cost. Motor cyclists and pedestrians had higher median costs than motor vehicle occupants. As a result of greater numbers, patients with minor injury had comparable total costs with those generated by patients with severe injury. However the median cost of severely injured patients was nearly four times greater. The count of body regions injured, sex, length of stay, serious traumatic brain injury and admission to the Intensive Care Unit were significantly associated with increased costs (p<0.001). This

The cost of electrocoagulation

Energy Technology Data Exchange (ETDEWEB)

Donini, J.C.; Kan, J.; Szynkarczuk, J.; Hassan, T.A.; Kar, K.L.

1993-01-01

Electrocoagulation could be an attractive and suitable method for separating solids from waste water. The electrocoagulation of kaolinite and bentonite suspensions was studied in a pilot electrocoagulation unit to assess the cost and efficiency of the process. Factors affecting cost such as the formation of passivation layers on electrode plates and the recirculation and concentration of sodium chloride were examined. Colorimetry was used to analyze aluminum content in the suspension. The results were used to calculate the cost due to consumption of electrode material (aluminium) during the process. Total cost was assumed to comprise the energy cost and the cost of electrode material. Comparison was based on the settling properties of the treated product: turbidity, settling rate, and cake height. In most cases, aluminium efficiency averaged around 200% and material cost accounted for 80% of total cost. Although higher concentrations of sodium chloride could only slightly increase aluminium efficiency and electrode efficiency, the higher concentrations resulted in much greater total cost, due to the greater current generated by the increased suspension conductivity, which in turn dissolved a larger amount of aluminium. The recirculation loop increased the flow rate by 3-10 times, enhancing the mass transport between the electrodes and resulting in lower cost and better settling properties. Over the course of two months the electrodes coatings became thicker while efficiency decreased. The electrode efficiency was found to be as high as 94% for virgin electrodes and as low as 10% after two months. 8 refs., 25 figs., 9 tabs.

Management of End-Stage Ankle Arthritis: Cost-Utility Analysis Using Direct and Indirect Costs.

Science.gov (United States)

Nwachukwu, Benedict U; McLawhorn, Alexander S; Simon, Matthew S; Hamid, Kamran S; Demetracopoulos, Constantine A; Deland, Jonathan T; Ellis, Scott J

2015-07-15

Total ankle replacement and ankle fusion are costly but clinically effective treatments for ankle arthritis. Prior cost-effectiveness analyses for the management of ankle arthritis have been limited by a lack of consideration of indirect costs and nonoperative management. The purpose of this study was to compare the cost-effectiveness of operative and nonoperative treatments for ankle arthritis with inclusion of direct and indirect costs in the analysis. Markov model analysis was conducted from a health-systems perspective with use of direct costs and from a societal perspective with use of direct and indirect costs. Costs were derived from the 2012 Nationwide Inpatient Sample (NIS) and expressed in 2013 U.S. dollars; effectiveness was expressed in quality-adjusted life years (QALYs). Model transition probabilities were derived from the available literature. The principal outcome measure was the incremental cost-effectiveness ratio (ICER). In the direct-cost analysis for the base case, total ankle replacement was associated with an ICER of $14,500/QALY compared with nonoperative management. When indirect costs were included, total ankle replacement was both more effective and resulted in $5900 and $800 in lifetime cost savings compared with the lifetime costs following nonoperative management and ankle fusion, respectively. At a $100,000/QALY threshold, surgical management of ankle arthritis was preferred for patients younger than ninety-six years and total ankle replacement was increasingly more cost-effective in younger patients. Total ankle replacement, ankle fusion, and nonoperative management were the preferred strategy in 83%, 12%, and 5% of the analyses, respectively; however, our model was sensitive to patient age, the direct costs of total ankle replacement, the failure rate of total ankle replacement, and the probability of arthritis after ankle fusion. Compared with nonoperative treatment for the management of end-stage ankle arthritis, total ankle

From cost survey to « cost killing » on ASTRID Fast Reactor

International Nuclear Information System (INIS)

Vernhet, Didier

2013-01-01

Conclusions: • Due to the different level of readiness for each equipement, we found a wide scale of elementary costs. • We have no industrial reference (except SuperPhenix – ‘80s) and the approach of actual cost can be with a important uncertainty margin. • It is not easy to measure: ⇒ the impact of increasing rules and regulation; ⇒ the loss of know-how of manufacturers. • The appreciation of the risks for this type of innovative prototype and corresponding cost allowances is very complex. • These various estimating processes led to a range for a first evaluation of the construction cost of ASTRID, but still with large bias and uncertainties given the design stage of the project. • The analysis of the elementary value are a great imput data for an efficiency « Cost Killing » approach. • The wide range of cost approach can give us some new supports for the selection of each further design, during the 2 next years

Do Medicare Advantage Plans Minimize Costs? Investigating the Relationship Between Benchmarks, Costs, and Rebates.

Science.gov (United States)

Zuckerman, Stephen; Skopec, Laura; Guterman, Stuart

2017-12-01

Medicare Advantage (MA), the program that allows people to receive their Medicare benefits through private health plans, uses a benchmark-and-bidding system to induce plans to provide benefits at lower costs. However, prior research suggests medical costs, profits, and other plan costs are not as low under this system as they might otherwise be. To examine how well the current system encourages MA plans to bid their lowest cost by examining the relationship between costs and bonuses (rebates) and the benchmarks Medicare uses in determining plan payments. Regression analysis using 2015 data for HMO and local PPO plans. Costs and rebates are higher for MA plans in areas with higher benchmarks, and plan costs vary less than benchmarks do. A one-dollar increase in benchmarks is associated with 32-cent-higher plan costs and a 52-cent-higher rebate, even when controlling for market and plan factors that can affect costs. This suggests the current benchmark-and-bidding system allows plans to bid higher than local input prices and other market conditions would seem to warrant. To incentivize MA plans to maximize efficiency and minimize costs, Medicare could change the way benchmarks are set or used.

Cost incentives for doctors

DEFF Research Database (Denmark)

Schottmüller, Christoph

2013-01-01

If doctors take the costs of treatment into account when prescribing medication, their objectives differ from their patients' objectives because the patients are insured. This misalignment of interests hampers communication between patient and doctor. Giving cost incentives to doctors increases...... welfare if (i) the doctor's examination technology is sufficiently good or (ii) (marginal) costs of treatment are high enough. If the planner can costlessly choose the extent to which doctors take costs into account, he will opt for less than 100%. Optimal health care systems should implement different...... degrees of cost incentives depending on type of disease and/or doctor....

Costs of stroke and stroke services: Determinants of patient costs and a comparison of costs of regular care and care organised in stroke services

Directory of Open Access Journals (Sweden)

Koopmanschap Marc A

2003-02-01

Full Text Available Abstract Background Stroke is a major cause of death and long-term disability in Western societies and constitutes a major claim on health care budgets. Organising stroke care in a stroke service has recently been demonstrated to result in better health effects for patients. This paper discusses patient costs after stroke and compares costs between regular and stroke service care. Methods Costs were calculated within the framework of the evaluation of three experiments with stroke services in the Netherlands. Cost calculations are base on medical consumption data and actual costs. Results 598 patients were consecutively admitted to hospital after stroke. The average total costs of care per patient for the 6 month follow-up are estimated at €16,000. Costs are dominated by institutional and accommodation costs. Patients who die after stroke incur less costs. For patients that survive the acute phase, the most important determinants of costs are disability status and having a partner – as they influence patients' stroke careers. These determinants also interact. The most efficient stroke service experiment was most successful in co-ordinating patient flow from hospital to (nursing home, through capacity planning and efficient discharge procedures. In this region the costs of stroke service care are the same as for regular stroke care. The other experiments suffered from waiting lists for nursing homes and home care, leading to "blocked beds" in hospitals and nursing homes and higher costs of care. Costs of co-ordination are estimated at about 3% of total costs of care. Conclusion This paper demonstrates that by organising care for stroke patients in a stroke service, better health effects can be achieved with the same budget. In addition, it provides insight in need, predisposing and enabling factors that determine costs of care after stroke.

Advanced Fuel Cycle Cost Basis

Energy Technology Data Exchange (ETDEWEB)

D. E. Shropshire; K. A. Williams; W. B. Boore; J. D. Smith; B. W. Dixon; M. Dunzik-Gougar; R. D. Adams; D. Gombert; E. Schneider

2009-12-01

This report, commissioned by the U.S. Department of Energy (DOE), provides a comprehensive set of cost data supporting a cost analysis for the relative economic comparison of options for use in the Advanced Fuel Cycle Initiative (AFCI) Program. The report describes the AFCI cost basis development process, reference information on AFCI cost modules, a procedure for estimating fuel cycle costs, economic evaluation guidelines, and a discussion on the integration of cost data into economic computer models. This report contains reference cost data for 25 cost modules—23 fuel cycle cost modules and 2 reactor modules. The cost modules were developed in the areas of natural uranium mining and milling, conversion, enrichment, depleted uranium disposition, fuel fabrication, interim spent fuel storage, reprocessing, waste conditioning, spent nuclear fuel (SNF) packaging, long-term monitored retrievable storage, near surface disposal of low-level waste (LLW), geologic repository and other disposal concepts, and transportation processes for nuclear fuel, LLW, SNF, transuranic, and high-level waste.

Advanced Fuel Cycle Cost Basis

Energy Technology Data Exchange (ETDEWEB)

D. E. Shropshire; K. A. Williams; W. B. Boore; J. D. Smith; B. W. Dixon; M. Dunzik-Gougar; R. D. Adams; D. Gombert

2007-04-01

This report, commissioned by the U.S. Department of Energy (DOE), provides a comprehensive set of cost data supporting a cost analysis for the relative economic comparison of options for use in the Advanced Fuel Cycle Initiative (AFCI) Program. The report describes the AFCI cost basis development process, reference information on AFCI cost modules, a procedure for estimating fuel cycle costs, economic evaluation guidelines, and a discussion on the integration of cost data into economic computer models. This report contains reference cost data for 26 cost modules—24 fuel cycle cost modules and 2 reactor modules. The cost modules were developed in the areas of natural uranium mining and milling, conversion, enrichment, depleted uranium disposition, fuel fabrication, interim spent fuel storage, reprocessing, waste conditioning, spent nuclear fuel (SNF) packaging, long-term monitored retrievable storage, near surface disposal of low-level waste (LLW), geologic repository and other disposal concepts, and transportation processes for nuclear fuel, LLW, SNF, and high-level waste.

Advanced Fuel Cycle Cost Basis

Energy Technology Data Exchange (ETDEWEB)

D. E. Shropshire; K. A. Williams; W. B. Boore; J. D. Smith; B. W. Dixon; M. Dunzik-Gougar; R. D. Adams; D. Gombert; E. Schneider

2008-03-01

This report, commissioned by the U.S. Department of Energy (DOE), provides a comprehensive set of cost data supporting a cost analysis for the relative economic comparison of options for use in the Advanced Fuel Cycle Initiative (AFCI) Program. The report describes the AFCI cost basis development process, reference information on AFCI cost modules, a procedure for estimating fuel cycle costs, economic evaluation guidelines, and a discussion on the integration of cost data into economic computer models. This report contains reference cost data for 25 cost modules—23 fuel cycle cost modules and 2 reactor modules. The cost modules were developed in the areas of natural uranium mining and milling, conversion, enrichment, depleted uranium disposition, fuel fabrication, interim spent fuel storage, reprocessing, waste conditioning, spent nuclear fuel (SNF) packaging, long-term monitored retrievable storage, near surface disposal of low-level waste (LLW), geologic repository and other disposal concepts, and transportation processes for nuclear fuel, LLW, SNF, transuranic, and high-level waste.

Síntese de látices com baixa concentração de compostos orgânicos voláteis (COVs: efeito das técnicas de redução dos COVs nas propriedades dos látexes e das tintas

Directory of Open Access Journals (Sweden)

Maurício Pinheiro de Oliveira

2014-08-01

Full Text Available A redução dos compostos orgânicos voláteis (COVs nos látices produzidos via polimerização em emulsão é uma opção viável, mas em algumas situações pode comprometer a qualidade do látex. Diferentes técnicas de redução da concentração dos monômeros e dos COVs foram estudadas com o objetivo de entender o efeito destas técnicas e da concentração dos COVs nas propriedades de aplicação dos látices e das tintas. Os látices de estireno com acrilato de 2-etil hexila funcionalizados com ácido acrílico e acrilamida foram produzidos via polimerização em emulsão, seguido por remoção química, física e a combinação de ambas as técnicas de redução dos monômeros e dos COVs. Os parâmetros relacionados à técnica de redução dos COVs, ao tipo de iniciador, ao agente de redução e à introdução de nitrogênio saturado com vapor de água foram estudados e correlacionados com as propriedades de aplicação das tintas. A combinação da técnica química com a técnica física foi mais eficiente na redução dos monômeros e dos COVs nos látices. As técnicas utilizadas na redução dos COVs tiveram influência negativa nas propriedades de aplicação dos látices. A resistência à abrasão dos filmes de tinta foi dependente da técnica empregada e da concentração dos COVs.

Cost Accounting as a Tool for Increasing Cost Transparency in Selective Hepatic Transarterial Chemoembolization.

Science.gov (United States)

Ahmed, Osman; Patel, Mikin; Ward, Thomas; Sze, Daniel Y; Telischak, Kristen; Kothary, Nishita; Hofmann, Lawrence V

2015-12-01

To increase cost transparency and uncover potential areas for savings in patients receiving selective transarterial chemoembolization at a tertiary care academic center. The hospital cost accounting system charge master sheet for direct and total costs associated with selective transarterial chemoembolization in fiscal years 2013 and 2014 was queried for each of the four highest volume interventional radiologists at a single institution. There were 517 cases (range, 83-150 per physician) performed; direct costs incurred relating to care before, during, and after the procedure with respect to labor, supply, and equipment fees were calculated. A median of 48 activity codes were charged per selective transarterial chemoembolization from five cost centers, represented by the angiography suite, units for care before and after the procedure, pharmacy, and observation floors. The average direct cost of selective transarterial chemoembolization did not significantly differ among operators at $9,126.94, $8,768.77, $9,027.33, and $8,909.75 (P = .31). Intraprocedural costs accounted for 82.8% of total direct costs and provided the greatest degree in cost variability ($7,268.47-$7,691.27). The differences in intraprocedural expense among providers were not statistically significant (P = .09), even when separated into more specific procedure-related labor and supply costs. Cost accounting systems could effectively be interrogated as a method for calculating direct costs associated with selective transarterial chemoembolization. The greatest source of expenditure and variability in cost among providers was shown to be intraprocedural labor and supplies, although the effect did not appear to be operator dependent. Copyright © 2015 SIR. Published by Elsevier Inc. All rights reserved.

Stranded costs and exit fees

International Nuclear Information System (INIS)

2002-01-01

The New Brunswick Market Design Committee has been directed to examine the issue of stranded costs since it is a major component of restructuring within the electricity sector. When regulated monopolies are faced with competition, they could find that some of their embedded costs cannot be recovered. These costs are referred to as stranded costs. Common sources include large capital investments in uneconomic plants or expensive power purchase contracts or fuel supply contracts. In general, stranded costs do not include gains or losses associated with normal business risks experienced by regulated utilities. This report presents recommendations for mitigation of stranded costs, valuation methodologies and cost-recovery mechanisms. It also presents a summary of experience with stranded costs in other jurisdictions such as California, Rhode Island, Pennsylvania and Ontario. Stranded costs are often recovered through an obligatory charge on all customers, particularly in jurisdictions where retail competition exists. In the New Brunswick market, however, the only customers who can create stranded costs are those eligible to choose their own suppliers. It is argued that since most customers will not have a choice of electricity suppliers, they cannot generate stranded costs and therefore, should not have to pay costs stranded by others. A method to quantify stranded costs is presented, along with a review of transmission-related stranded costs in New Brunswick. Expansion of self-generation in New Brunswick could strand transmission assets. Currently, self-generators only contribute a small amount to fixed charges of the transmission system. However, under new recommended tariffs, the amount could increase. It is likely that the net amount of stranded transmission costs will not be large. 2 refs., 1 fig

Costing bias in economic evaluations.

Science.gov (United States)

Frappier, Julie; Tremblay, Gabriel; Charny, Mark; Cloutier, L Martin

2015-01-01

Determining the cost-effectiveness of healthcare interventions is key to the decision-making process in healthcare. Cost comparisons are used to demonstrate the economic value of treatment options, to evaluate the impact on the insurer budget, and are often used as a key criterion in treatment comparison and comparative effectiveness; however, little guidance is available to researchers for establishing the costing of clinical events and resource utilization. Different costing methods exist, and the choice of underlying assumptions appears to have a significant impact on the results of the costing analysis. This editorial describes the importance of the choice of the costing technique and it's potential impact on the relative cost of treatment options. This editorial also calls for a more efficient approach to healthcare intervention costing in order to ensure the use of consistent costing in the decision-making process.

Socio-economic costs of osteoarthritis: a systematic review of cost-of-illness studies.

Science.gov (United States)

Puig-Junoy, Jaume; Ruiz Zamora, Alba

2015-04-01

The burden of illness that can be attributed to osteoarthritis is considerable and ever increasing. The aim of this systematic review is to analyze currently available data derived from cost-of-illness studies on the healthcare and non-healthcare costs of osteoarthritis. PubMed, Index Medicus Español (IME), and the Spanish Database of Health Sciences [Índice Bibliográfico Español en Ciencias de la Salud (IBECS)] were searched up to the end of April 2013. This study adhered to the PRISMA guidelines. Articles were reviewed and the study quality assessed by two independent investigators with consensus resolution of discrepancies. We identified 39 studies that investigated the socio-economic cost of osteoarthritis. Only nine studies took a social perspective. Rather than estimating the incremental cost of osteoarthritis, nine studies estimated the total cost of treating patients with osteoarthritis without a control for comorbidity. The other 30 studies determined the incremental cost with or without a control group. Only nine studies assessed a comprehensive list of healthcare resources. The annual incremental healthcare costs of generalized osteoarthritis ranged from €705 to €19,715. The annual incremental non-healthcare-related costs of generalized osteoarthritis ranged from €432 to €11,956. The study concludes that the social cost of osteoarthritis could be between 0.25% and 0.50% of a country׳s GDP. This should be considered in order to foster studies that take into account both healthcare and non-healthcare costs. Copyright © 2014 Elsevier Inc. All rights reserved.

Medicare Cost Reports

Data.gov (United States)

U.S. Department of Health & Human Services — Medicare certified institutional providers are required to submit an annual cost report to a Medicare Administrative Contractor. The cost report contains provider...

40 CFR 791.50 - Costs.

Science.gov (United States)

2010-07-01

... 40 Protection of Environment 31 2010-07-01 2010-07-01 true Costs. 791.50 Section 791.50 Protection...) DATA REIMBURSEMENT Basis for Proposed Order § 791.50 Costs. (a) All costs reasonable and necessary to... tests, are eligible for reimbursement. Necessary costs include: (1) Direct and indirect costs of...

24 CFR 208.112 - Cost.

Science.gov (United States)

2010-04-01

... 24 Housing and Urban Development 2 2010-04-01 2010-04-01 false Cost. 208.112 Section 208.112... MULTIFAMILY SUBSIDIZED PROJECTS § 208.112 Cost. (a) The costs of the electronic transmission of the correctly... cost of contracting for those services, or the cost of centralizing the electronic transmission...

New Federal Cost Accounting Regulations

Science.gov (United States)

Wolff, George J.; Handzo, Joseph J.

1973-01-01

Discusses a new set of indirect cost accounting procedures which must be followed by school districts wishing to recover any indirect costs of administering federal grants and contracts. Also discusses the amount of indirect costs that may be recovered, computing indirect costs, classifying project costs, and restricted grants. (Author/DN)

A Departmental Cost-Effectiveness Model.

Science.gov (United States)

Holleman, Thomas, Jr.

In establishing a departmental cost-effectiveness model, the traditional cost-effectiveness model was discussed and equipped with a distant and deflation equation for both benefits and costs. Next, the economics of costing was examined and program costing procedures developed. Then, the model construct was described as it was structured around the…

[Socioeconomic costs of food-borne disease using the cost-of-illness model: applying the QALY method].

Science.gov (United States)

Shin, Hosung; Lee, Suehyung; Kim, Jong Soo; Kim, Jinsuk; Han, Kyu Hong

2010-07-01

This study estimated the annual socioeconomic costs of food-borne disease in 2008 from a societal perspective and using a cost-of-illness method. Our model employed a comprehensive set of diagnostic disease codes to define food-borne diseases with using the Korea National Health Insurance (KNHI) reimbursement data. This study classified the food borne illness as three types of symptoms according to the severity of the illness: mild, moderate, severe. In addition to the traditional method of assessing the cost-of-illness, the study included measures to account for the lost quality of life. We estimated the cost of the lost quality of life using quality-adjusted life years and a visual analog scale. The direct cost included medical and medication costs, and the non-medical costs included transportation costs, caregiver's cost and administration costs. The lost productivity costs included lost workdays due to illness and lost earnings due to premature death. The study found the estimated annual socioeconomic costs of food-borne disease in 2008 were 954.9 billion won (735.3 billion won-996.9 billion won). The medical cost was 73.4 - 76.8% of the cost, the lost productivity cost was 22.6% and the cost of the lost quality of life was 26.0%. Most of the cost-of-illness studies are known to have underestimated the actual socioeconomic costs of the subjects, and these studies excluded many important social costs, such as the value of pain, suffering and functional disability. The study addressed the uncertainty related to estimating the socioeconomic costs of food-borne disease as well as the updated cost estimates. Our estimates could contribute to develop and evaluate policies for food-borne disease.

Fulltext PDF

Indian Academy of Sciences (India)

Unknown

2004-03-04

Mar 4, 2004 ... effectiveness was checked in HeLa, Chinese hamster (CHO-K1) and mouse ES cells. In order to test the validity of the guidelines, 15 siRNAs were designed and all of them showed highly effective RNAi. (more than 60% inhibition of reporter activity). Ui-Tei et al (2004) also designed 5 siRNAs which were.

Cultural Resource Predictive Model Literature and Records Search for Conesus Lake N.Y.

Science.gov (United States)

1980-02-01

Science Service Memoir 20. Savavd, Peter G. 1968 Plant Production in Conesus Lake, New York, As A Guide to the Effects of Pollution in the Qrpat Tak...Turner,Jae1851 Hisory of the Pioneer Settlenent of Phelps and Gorham’s Purchase, and Morris’ Reserve, Vol. I. William Ailing, ZEc ..tei. 1973 index to the

Guided Rocket Weapon,

Science.gov (United States)

1982-06-11

nyn;tei% (fuel/propellant ir, extruded trent the tanks by *C Cc:’ njie d g a. Work liquid-propellant engines on the same principle, as on the ~c~A t...82052705 PAGE 44-- Fig. 26. Starting/launcing of the guided winged missile * Snack ". Page 49.1 Ballistic short-range missiles. The most widely used short

The Cost of Astronomy

DEFF Research Database (Denmark)

Dorch, Bertil F.

Using Scopus and national sources, I have investigated the evolution of the cost of publishing in Danish astronomy on a fine scale over a number of years. I find that the number of publications per year from Danish astronomers increased by a factor of four during 15 years: naturally, the correspo......Using Scopus and national sources, I have investigated the evolution of the cost of publishing in Danish astronomy on a fine scale over a number of years. I find that the number of publications per year from Danish astronomers increased by a factor of four during 15 years: naturally......, the corresponding potential cost of publishing must have increased similarly. The actual realized cost of publishing in core journals are investigated for a high profile Danish astronomy research institutions. I argue that the situation is highly unstable if the current cost scenario continues, and I speculate...... that Danish astronomy is risking a scholarly communication collapse due to the combination of increasing subscription cost, increased research output, and increased direct publishing costs related to Open access and other page charges....

The future cost of cancer in South Africa: An interdisciplinary cost management strategy.

Science.gov (United States)

Sartorius, K; Sartorius, B; Govender, P S; Sharma, V; Sherriff, A

2016-09-06

The exponential rise in cancer costs in South Africa (SA) was illustrated in a recent Sunday Times article entitled 'The cost of cancer can be a debt sentence'. Our Minister of Health talks of a 'war' against the high costs of cancer drugs, and epidemiologists project a sharply rising incidence. Eminent international medical journals, such as The Lancet, underline the fact that cancer cost is a growing international problem that confronts even the richest countries. If richer countries in the world are battling to cover the costs of cancer, what is the prognosis for SA?

Applied cost allocation

DEFF Research Database (Denmark)

Bogetoft, Peter; Hougaard, Jens Leth; Smilgins, Aleksandrs

2016-01-01

This paper deals with empirical computation of Aumann–Shapley cost shares for joint production. We show that if one uses a mathematical programing approach with its non-parametric estimation of the cost function there may be observations in the data set for which we have multiple Aumann–Shapley p...... of assumptions concerning firm behavior. These assumptions enable us to connect inefficient with efficient production and thereby provide consistent ways of allocating the costs arising from inefficiency....

Costs of traffic injuries

DEFF Research Database (Denmark)

Kruse, Marie

2015-01-01

assessed using Danish national healthcare registers. Productivity costs were computed using duration analysis (Cox regression models). In a subanalysis, cost per severe traffic injury was computed for the 12 995 individuals that experienced a severe injury. RESULTS: The socioeconomic cost of a traffic...... injury was €1406 (2009 price level) in the first year, and €8950 over a 10-year period. Per 100 000 population, the 10-year cost was €6 565 668. A severe traffic injury costs €4969 per person in the first year, and €4 006 685 per 100 000 population over a 10-year period. Victims of traffic injuries...

24 CFR 908.108 - Cost.

Science.gov (United States)

2010-04-01

... 24 Housing and Urban Development 4 2010-04-01 2010-04-01 false Cost. 908.108 Section 908.108..., RENTAL VOUCHER, AND MODERATE REHABILITATION PROGRAMS § 908.108 Cost. (a) General. The costs of the... computer hardware or software, or both, the cost of contracting for those services, or the cost of...

INTOR cost approximation

International Nuclear Information System (INIS)

Knobloch, A.F.

1980-01-01

A simplified cost approximation for INTOR parameter sets in a narrow parameter range is shown. Plausible constraints permit the evaluation of the consequences of parameter variations on overall cost. (orig.) [de

Learning Together; part 2: training costs and health gain - a cost analysis.

Science.gov (United States)

Cullen, Katherine; Riches, Wendy; Macaulay, Chloe; Spicer, John

2017-01-01

Learning Together is a complex educational intervention aimed at improving health outcomes for children and young people. There is an additional cost as two doctors are seeing patients together for a longer appointment than a standard general practice (GP) appointment. Our approach combines the impact of the training clinics on activity in South London in 2014-15 with health gain, using NICE guidance and standards to allow comparison of training options. Activity data was collected from Training Practices hosting Learning Together. A computer based model was developed to analyse the costs of the Learning Together intervention compared to usual training in a partial economic evaluation. The results of the model were used to value the health gain required to make the intervention cost effective. Data were returned for 363 patients booked into 61 clinics across 16 Training Practices. Learning Together clinics resulted in an increase in costs of £37 per clinic. Threshold analysis illustrated one child with a common illness like constipation needs to be well for two weeks, in one Practice hosting four training clinics for the clinics to be considered cost effective. Learning Together is of minimal training cost. Our threshold analysis produced a rubric that can be used locally to test cost effectiveness at a Practice or Programme level.

Treatment Cost Analysis Tool (TCAT) for estimating costs of outpatient treatment services.

Science.gov (United States)

Flynn, Patrick M; Broome, Kirk M; Beaston-Blaakman, Aaron; Knight, Danica K; Horgan, Constance M; Shepard, Donald S

2009-02-01

A Microsoft Excel-based workbook designed for research analysts to use in a national study was retooled for treatment program directors and financial officers to allocate, analyze, and estimate outpatient treatment costs in the U.S. This instrument can also be used as a planning and management tool to optimize resources and forecast the impact of future changes in staffing, client flow, program design, and other resources. The Treatment Cost Analysis Tool (TCAT) automatically provides feedback and generates summaries and charts using comparative data from a national sample of non-methadone outpatient providers. TCAT is being used by program staff to capture and allocate both economic and accounting costs, and outpatient service costs are reported for a sample of 70 programs. Costs for an episode of treatment in regular, intensive, and mixed types of outpatient treatment were $882, $1310, and $1381 respectively (based on 20% trimmed means and 2006 dollars). An hour of counseling cost $64 in regular, $85 intensive, and $86 mixed. Group counseling hourly costs per client were $8, $11, and $10 respectively for regular, intensive, and mixed. Future directions include use of a web-based interview version, much like some of the commercially available tax preparation software tools, and extensions for use in other modalities of treatment.

Melanoma costs: a dynamic model comparing estimated overall costs of various clinical stages.

Science.gov (United States)

Alexandrescu, Doru Traian

2009-11-15

The rapidly increasing incidence of melanoma occurs at the same time as an increase in general healthcare costs, particularly the expenses associated with cancer care. Previous cost estimates in melanoma have not utilized a dynamic model considering the evolution of the disease and have not integrated the multiple costs associated with different aspects of medical interventions and patient-related factors. Futhermore, previous calculations have not been updated to reflect the modern tendencies in healthcare costs. We designed a comprehensive model of expenses in melanoma that considers the dynamic costs generated by the natural progression of the disease, which produces costs associated with treatment, surveillance, loss of income, and terminal care. The complete range of initial clinical (TNM) stages of the disease and initial tumor stages were analyzed in this model and the total healthcare costs for the five years following melanoma presentation at each particular stage were calculated. We have observed dramatic incremental total costs associated with progressively higher initial stages of the disease, ranging from a total of $4,648.48 for in situ tumors to $159,808.17 for Stage IV melanoma. By stage, early lesions associate 30-55 percent of their costs for the treatment of the primary tumor, due to a low rate of recurrence (local, regional, or distant), which limits the need for additional interventions. For in situ melanoma, T1a, and T1b, surveillance is an important contributor to the medical costs, accounting for more than 25 percent of the total cost over 5 years. In contrast, late lesions incur a much larger proportion of their associated costs (up to 80-85%) from the diagnosis and treatment of metastatic disease because of the increased propensity of those lesions to disseminate. This cost increases with increasing tumor stage (from $2,442.17 for T1a to $6,678.00 for T4b). The most expensive items in the medical care of patients with melanoma consist of

Clinical benefits, costs, and cost-effectiveness of neonatal intensive care in Mexico.

Directory of Open Access Journals (Sweden)

Jochen Profit

2010-12-01

Full Text Available Neonatal intensive care improves survival, but is associated with high costs and disability amongst survivors. Recent health reform in Mexico launched a new subsidized insurance program, necessitating informed choices on the different interventions that might be covered by the program, including neonatal intensive care. The purpose of this study was to estimate the clinical outcomes, costs, and cost-effectiveness of neonatal intensive care in Mexico.A cost-effectiveness analysis was conducted using a decision analytic model of health and economic outcomes following preterm birth. Model parameters governing health outcomes were estimated from Mexican vital registration and hospital discharge databases, supplemented with meta-analyses and systematic reviews from the published literature. Costs were estimated on the basis of data provided by the Ministry of Health in Mexico and World Health Organization price lists, supplemented with published studies from other countries as needed. The model estimated changes in clinical outcomes, life expectancy, disability-free life expectancy, lifetime costs, disability-adjusted life years (DALYs, and incremental cost-effectiveness ratios (ICERs for neonatal intensive care compared to no intensive care. Uncertainty around the results was characterized using one-way sensitivity analyses and a multivariate probabilistic sensitivity analysis. In the base-case analysis, neonatal intensive care for infants born at 24-26, 27-29, and 30-33 weeks gestational age prolonged life expectancy by 28, 43, and 34 years and averted 9, 15, and 12 DALYs, at incremental costs per infant of US$11,400, US$9,500, and US$3,000, respectively, compared to an alternative of no intensive care. The ICERs of neonatal intensive care at 24-26, 27-29, and 30-33 weeks were US$1,200, US$650, and US$240, per DALY averted, respectively. The findings were robust to variation in parameter values over wide ranges in sensitivity analyses

Costs of diarrheal disease and the cost-effectiveness of a rotavirus vaccination program in kyrgyzstan.

Science.gov (United States)

Flem, Elmira T; Latipov, Renat; Nurmatov, Zuridin S; Xue, Yiting; Kasymbekova, Kaliya T; Rheingans, Richard D

2009-11-01

We examined the cost-effectiveness of a rotavirus immunization program in Kyrgyzstan, a country eligible for vaccine funding from the GAVI Alliance. We estimated the burden of rotavirus disease and its economic consequences by using national and international data. A cost-effectiveness analysis was conducted from government and societal perspectives, along with a range of 1-way sensitivity analyses. Rotavirus-related hospitalizations and outpatient visits cost US$580,864 annually, of which $421,658 (73%) is direct medical costs and $159,206 (27%) is nonmedical and indirect costs. With 95% coverage, vaccination could prevent 75% of rotavirus-related hospitalizations and deaths and 56% of outpatient visits and could avert $386,193 (66%) in total costs annually. The medical break-even price at which averted direct medical costs equal vaccination costs is $0.65/dose; the societal break-even price is $1.14/dose for a 2-dose regimen. At the current GAVI Alliance-subsidized vaccine price of $0.60/course, rotavirus vaccination is cost-saving for the government. Vaccination is cost-effective at a vaccine price $9.41/dose, according to the cost-effectiveness standard set by the 2002 World Health Report. Addition of rotavirus vaccines to childhood immunization in Kyrgyzstan could substantially reduce disease burden and associated costs. Vaccination would be cost-effective from the national perspective at a vaccine price $9.41 per dose.

Accounting for the relationship between per diem cost and LOS when estimating hospitalization costs.

Science.gov (United States)

Ishak, K Jack; Stolar, Marilyn; Hu, Ming-yi; Alvarez, Piedad; Wang, Yamei; Getsios, Denis; Williams, Gregory C

2012-12-01

Hospitalization costs in clinical trials are typically derived by multiplying the length of stay (LOS) by an average per-diem (PD) cost from external sources. This assumes that PD costs are independent of LOS. Resource utilization in early days of the stay is usually more intense, however, and thus, the PD cost for a short hospitalization may be higher than for longer stays. The shape of this relationship is unlikely to be linear, as PD costs would be expected to gradually plateau. This paper describes how to model the relationship between PD cost and LOS using flexible statistical modelling techniques. An example based on a clinical study of clevidipine for the treatment of peri-operative hypertension during hospitalizations for cardiac surgery is used to illustrate how inferences about cost-savings associated with good blood pressure (BP) control during the stay can be affected by the approach used to derive hospitalization costs.Data on the cost and LOS of hospitalizations for coronary artery bypass grafting (CABG) from the Massachusetts Acute Hospital Case Mix Database (the MA Case Mix Database) were analyzed to link LOS to PD cost, factoring in complications that may have occurred during the hospitalization or post-discharge. The shape of the relationship between LOS and PD costs in the MA Case Mix was explored graphically in a regression framework. A series of statistical models including those based on simple logarithmic transformation of LOS to more flexible models using LOcally wEighted Scatterplot Smoothing (LOESS) techniques were considered. A final model was selected, using simplicity and parsimony as guiding principles in addition traditional fit statistics (like Akaike's Information Criterion, or AIC). This mapping was applied in ECLIPSE to predict an LOS-specific PD cost, and then a total cost of hospitalization. These were then compared for patients who had good vs. poor peri-operative blood-pressure control. The MA Case Mix dataset included data

Accounting for the relationship between per diem cost and LOS when estimating hospitalization costs

Directory of Open Access Journals (Sweden)

Ishak K

2012-12-01

Full Text Available Abstract Background Hospitalization costs in clinical trials are typically derived by multiplying the length of stay (LOS by an average per-diem (PD cost from external sources. This assumes that PD costs are independent of LOS. Resource utilization in early days of the stay is usually more intense, however, and thus, the PD cost for a short hospitalization may be higher than for longer stays. The shape of this relationship is unlikely to be linear, as PD costs would be expected to gradually plateau. This paper describes how to model the relationship between PD cost and LOS using flexible statistical modelling techniques. Methods An example based on a clinical study of clevidipine for the treatment of peri-operative hypertension during hospitalizations for cardiac surgery is used to illustrate how inferences about cost-savings associated with good blood pressure (BP control during the stay can be affected by the approach used to derive hospitalization costs. Data on the cost and LOS of hospitalizations for coronary artery bypass grafting (CABG from the Massachusetts Acute Hospital Case Mix Database (the MA Case Mix Database were analyzed to link LOS to PD cost, factoring in complications that may have occurred during the hospitalization or post-discharge. The shape of the relationship between LOS and PD costs in the MA Case Mix was explored graphically in a regression framework. A series of statistical models including those based on simple logarithmic transformation of LOS to more flexible models using LOcally wEighted Scatterplot Smoothing (LOESS techniques were considered. A final model was selected, using simplicity and parsimony as guiding principles in addition traditional fit statistics (like Akaike’s Information Criterion, or AIC. This mapping was applied in ECLIPSE to predict an LOS-specific PD cost, and then a total cost of hospitalization. These were then compared for patients who had good vs. poor peri-operative blood

Proposed Reliability/Cost Model

Science.gov (United States)

Delionback, L. M.

1982-01-01

New technique estimates cost of improvement in reliability for complex system. Model format/approach is dependent upon use of subsystem cost-estimating relationships (CER's) in devising cost-effective policy. Proposed methodology should have application in broad range of engineering management decisions.

29 CFR 4221.10 - Costs.

Science.gov (United States)

2010-07-01

... 29 Labor 9 2010-07-01 2010-07-01 false Costs. 4221.10 Section 4221.10 Labor Regulations Relating... PLANS ARBITRATION OF DISPUTES IN MULTIEMPLOYER PLANS § 4221.10 Costs. The costs of arbitration under... the costs of its own witnesses. (b) Other costs of arbitration. Except as provided in § 4221.6(d) with...

48 CFR 49.603-3 - Cost-reimbursement contracts-complete termination, if settlement includes cost.

Science.gov (United States)

2010-10-01

... 48 Federal Acquisition Regulations System 1 2010-10-01 2010-10-01 false Cost-reimbursement... Termination Forms and Formats 49.603-3 Cost-reimbursement contracts—complete termination, if settlement includes cost. [Insert the following in Block 14 of SF 30 for settlement of cost-reimbursement contracts...

Establishment of reference costs for occupational health services and implementation of cost management in Japanese manufacturing companies.

Science.gov (United States)

Nagata, Tomohisa; Mori, Koji; Aratake, Yutaka; Ide, Hiroshi; Nobori, Junichiro; Kojima, Reiko; Odagami, Kiminori; Kato, Anna; Hiraoka, Mika; Shiota, Naoki; Kobayashi, Yuichi; Ito, Masato; Tsutsumi, Akizumi; Matsuda, Shinya

2016-07-22

We developed a standardized cost estimation method for occupational health (OH) services. The purpose of this study was to set reference OH services costs and to conduct OH services cost management assessments in two workplaces by comparing actual OH services costs with the reference costs. Data were obtained from retrospective analyses of OH services costs regarding 15 OH activities over a 1-year period in three manufacturing workplaces. We set the reference OH services costs in one of the three locations and compared OH services costs of each of the two other workplaces with the reference costs. The total reference OH services cost was 176,654 Japanese yen (JPY) per employee. The personnel cost for OH staff to conduct OH services was JPY 47,993, and the personnel cost for non-OH staff was JPY 38,699. The personnel cost for receipt of OH services-opportunity cost-was JPY 19,747, expense was JPY 25,512, depreciation expense was 34,849, and outsourcing cost was JPY 9,854. We compared actual OH services costs from two workplaces (the total OH services costs were JPY 182,151 and JPY 238,023) with the reference costs according to OH activity. The actual costs were different from the reference costs, especially in the case of personnel cost for non-OH staff, expense, and depreciation expense. Using our cost estimation tool, it is helpful to compare actual OH services cost data with reference cost data. The outcomes help employers make informed decisions regarding investment in OH services.

Solid rocket motor cost model

Science.gov (United States)

Harney, A. G.; Raphael, L.; Warren, S.; Yakura, J. K.

1972-01-01

A systematic and standardized procedure for estimating life cycle costs of solid rocket motor booster configurations. The model consists of clearly defined cost categories and appropriate cost equations in which cost is related to program and hardware parameters. Cost estimating relationships are generally based on analogous experience. In this model the experience drawn on is from estimates prepared by the study contractors. Contractors' estimates are derived by means of engineering estimates for some predetermined level of detail of the SRM hardware and program functions of the system life cycle. This method is frequently referred to as bottom-up. A parametric cost analysis is a useful technique when rapid estimates are required. This is particularly true during the planning stages of a system when hardware designs and program definition are conceptual and constantly changing as the selection process, which includes cost comparisons or trade-offs, is performed. The use of cost estimating relationships also facilitates the performance of cost sensitivity studies in which relative and comparable cost comparisons are significant.

Cost and cost-effectiveness of tuberculosis treatment shortening: a model-based analysis.

Science.gov (United States)

Gomez, G B; Dowdy, D W; Bastos, M L; Zwerling, A; Sweeney, S; Foster, N; Trajman, A; Islam, M A; Kapiga, S; Sinanovic, E; Knight, G M; White, R G; Wells, W A; Cobelens, F G; Vassall, A

2016-12-01

Despite improvements in treatment success rates for tuberculosis (TB), current six-month regimen duration remains a challenge for many National TB Programmes, health systems, and patients. There is increasing investment in the development of shortened regimens with a number of candidates in phase 3 trials. We developed an individual-based decision analytic model to assess the cost-effectiveness of a hypothetical four-month regimen for first-line treatment of TB, assuming non-inferiority to current regimens of six-month duration. The model was populated using extensive, empirically-collected data to estimate the economic impact on both health systems and patients of regimen shortening for first-line TB treatment in South Africa, Brazil, Bangladesh, and Tanzania. We explicitly considered 'real world' constraints such as sub-optimal guideline adherence. From a societal perspective, a shortened regimen, priced at USD1 per day, could be a cost-saving option in South Africa, Brazil, and Tanzania, but would not be cost-effective in Bangladesh when compared to one gross domestic product (GDP) per capita. Incorporating 'real world' constraints reduces cost-effectiveness. Patient-incurred costs could be reduced in all settings. From a health service perspective, increased drug costs need to be balanced against decreased delivery costs. The new regimen would remain a cost-effective option, when compared to each countries' GDP per capita, even if new drugs cost up to USD7.5 and USD53.8 per day in South Africa and Brazil; this threshold was above USD1 in Tanzania and under USD1 in Bangladesh. Reducing the duration of first-line TB treatment has the potential for substantial economic gains from a patient perspective. The potential economic gains for health services may also be important, but will be context-specific and dependent on the appropriate pricing of any new regimen.

Evaluating the administration costs of biologic drugs: development of a cost algorithm.

Science.gov (United States)

Tetteh, Ebenezer K; Morris, Stephen

2014-12-01

Biologic drugs, as with all other medical technologies, are subject to a number of regulatory, marketing, reimbursement (financing) and other demand-restricting hurdles applied by healthcare payers. One example is the routine use of cost-effectiveness analyses or health technology assessments to determine which medical technologies offer value-for-money. The manner in which these assessments are conducted suggests that, holding all else equal, the economic value of biologic drugs may be determined by how much is spent on administering these drugs or trade-offs between drug acquisition and administration costs. Yet, on the supply-side, it seems very little attention is given to how manufacturing and formulation choices affect healthcare delivery costs. This paper evaluates variations in the administration costs of biologic drugs, taking care to ensure consistent inclusion of all relevant cost resources. From this, it develops a regression-based algorithm with which manufacturers could possibly predict, during process development, how their manufacturing and formulation choices may impact on the healthcare delivery costs of their products.

Cost update: Technology, safety, and costs of decommissioning reference independent spent fuel storage installations

International Nuclear Information System (INIS)

Miles, T.L.

1994-07-01

The cost estimates originally developed in NUREG/CR-2210 for decommissioning five conceptual Independent Spent Fuel Storage Installations (ISFSIs) and their supporting ancillaries (hot cell and transporter) are updated from 1981 to 1993 dollars. The costs for labor and materials increased approximately at the rate of inflation, the cost of energy increased more slowly than the rate of inflation, and the cost of low-level radioactive waste disposal increased much more rapidly than the rate of inflation. A methodology and a formula are presented for estimating the cost of decommissioning the ISFSIs at some future time, based on these current cost estimates. The formula contains essentially the same elements as the formula given in 10 CFR 50.75 for escalating the decommissioning costs for nuclear power reactors to some future time

Laboratory cost and utilization containment.

Science.gov (United States)

Steiner, J W; Root, J M; White, D C

1991-01-01

The authors analyzed laboratory costs and utilization in 3,771 cases of Medicare inpatients admitted to a New England academic medical center ("the Hospital") from October 1, 1989 to September 30, 1990. The data were derived from the Hospital's Decision Resource System comprehensive data base. The authors established a historical reference point for laboratory costs as a percentage of total inpatient costs using 1981-82 Medicare claims data and cost report information. Inpatient laboratory costs were estimated at 9.5% of total inpatient costs for pre-Diagnostic Related Groups (DRGs) Medicare discharges. Using this reference point and adjusting for the Hospital's 1990 case mix, the "expected" laboratory cost was 9.3% of total cost. In fact, the cost averaged 11.5% (i.e., 24% above the expected cost level), and costs represented an even greater percentage of DRG reimbursement at 12.9%. If we regard the reimbursement as a total cost target (to eliminate losses from Medicare), then that 12.9% is 39% above the "expected" laboratory proportion of 9.3%. The Hospital lost an average of $1,091 on each DRG inpatient. The laboratory contributed 29% to this loss per case. Compared to other large hospitals, the Hospital was slightly (3%) above the mean direct cost per on-site test and significantly (58%) above the mean number of inpatient tests per inpatient day compared to large teaching hospitals. The findings suggest that careful laboratory cost analyses will become increasingly important as the proportion of patients reimbursed in a fixed manner grows. The future may hold a prospective zero-based laboratory budgeting process based on predictable patterns of DRG admissions or other fixed-reimbursement admission and laboratory utilization patterns.

Effects of cost metric on cost-effectiveness of protected-area network design in urban landscapes.

Science.gov (United States)

Burkhalter, J C; Lockwood, J L; Maslo, B; Fenn, K H; Leu, K

2016-04-01

A common goal in conservation planning is to acquire areas that are critical to realizing biodiversity goals in the most cost-effective manner. The way monetary acquisition costs are represented in such planning is an understudied but vital component to realizing cost efficiencies. We sought to design a protected-area network within a forested urban region that would protect 17 birds of conservation concern. We compared the total costs and spatial structure of the optimal protected-area networks produced using three acquisition-cost surrogates (area, agricultural land value, and tax-assessed land value). Using the tax-assessed land values there was a 73% and 78% cost savings relative to networks derived using area or agricultural land value, respectively. This cost reduction was due to the considerable heterogeneity in acquisition costs revealed in tax-assessed land values, especially for small land parcels, and the corresponding ability of the optimization algorithm to identify lower-cost parcels for inclusion that had equal value to our target species. Tax-assessed land values also reflected the strong spatial differences in acquisition costs (US$0.33/m(2)-$55/m(2)) and thus allowed the algorithm to avoid inclusion of high-cost parcels when possible. Our results add to a nascent but growing literature that suggests conservation planners must consider the cost surrogate they use when designing protected-area networks. We suggest that choosing cost surrogates that capture spatial- and size-dependent heterogeneity in acquisition costs may be relevant to establishing protected areas in urbanizing ecosystems. © 2015 Society for Conservation Biology.