Cost accountancy and cost control in hospitals

It is a fact that there now exists a sound framework of accounting theory to ascertain the working results and the investment status of hospitals. Yet, there is no system of accounting in practice to conduct its activities with utmost efficiency. No attempts have hitherto been made for the continuous improvement in the servics rendered by hospitals. Personal investments in hospitals have made the interaction of business to some extent.Planning, decision making and control assume increasing importance as hospitals grow in size and complexity. Moreover, wise and effective utilisation of resources should be ensured. The importance of cost cannot be overlooked in this context. Cost is the most effective factor in the determination of the prices of hospital services rendered. The important managerial functions have to rely heavily on accurate and timely cost information. More people can be provided with services if no services cost more than what is a must to provide the necessary level of care. The price paid for high cost technology for a few is no technology at all for the many. Hence no pains must be spared in ascertaining, presenting, controlling and reducing costs. An effective system of Cost Accountancy and Cost Control is imperative for the survival of hospitals in the intensely competitive conditions of today. The valuable objective of "better patient care" can be attained only if the management can make use of the various tools and techniques to ascertain, control and reduce each item of cost in hospitals. Constant efforts must be made by the management to continuously improve their services and bring down costs and prices of all hospital services. Cost Accountancy has made its impresssive impact on almost all the spheres of human activities. It is high time a comprehensive Cost Accountancy and Cost Control system be implemented in hospitals. The problem under study thus is the designing of a sound and full-fledged Cost Accountancy and Cost Control system that suits the requirements of hospitals. It is for the first time in India during the evolution of Cost Accountancy that a comprehensive cost system is tried in hospitals.

Singlet Oxygen in Microporous Silica Xerogel:Quantum Yield and Oxidation at the Gas–Solid Interface

The quantum yields of singlet oxygen production and lifetimes at the gas–solid interface in silica gel material are determined. Different photosensitizers (PS) are encapsulated in parallelepipedic xerogel monoliths (PS-SG). PS were chosen according to their known photooxidation properties: 9,10-dicyanoanthracene (DCA), 9,10-anthraquinone (ANT), and a benzophenone derivative, 4-benzoyl benzoic acid (4BB). These experiments are mainly based on time-resolved 1O2 phosphorescence detection, and the obtained FD and tD values are compared with those of a reference sensitizer for production, 1H-phenalen-1- one (PN), included in the same xerogel. The trend between their ability to oxidize organic pollutants in the gas phase and their efficiency for production is investigated through photooxidation experiments of a test pollutant dimethylsulfide (DMS). The FD value is high for DCA-SG relative to the PN reference, whereas it is slightly lower for 4BB-SG and for ANT-SG. FD is related to the production of sulfoxide and sulfone as the main oxidation products for DMS photosensitized oxidation. Additional mechanisms, leading to C!S bond cleaveage, appear to mainly occur for the less efficient singlet oxygen sensitizers 4BB-SG and ANTSG.

Movement of Input and Output Prices of Rice in Kerala and its Impact on Area, Yield and Outp

Rice is the most extensively cultivated crop in the world, particularly concentrated in Asia and the Far East. Asian countries together make up for as much as 91.80 per cent of the world production of rice in 1986. The main objective of the present study is to analyse the rice economy of Kerala over time and space at the State, district and taluk level. The thesis analyses the trends in area, yield and total production of rice during the three seasons in the state, districts and taluks and studies the trends in input and output prices of rice and coconut in the state, districts and taluks. The researcher estimates the impact of input and output prices on area, yield and total output of rice in the state, districts and selected taluks and examines the conversion of paddy field into coconut garden and rubber plantation.

Time and cost overruns of industrial projects in kerala

Poor project planning, implementation and control and the subsequent cost and time overruns are ubiquitous features that have been posing serious concern at all levels - state, national and international. It results in wastage of the nation's scarce resources and retards the socio-economic progress. Although several studies peripheral on project overruns have been made at the national level, no serious attempt has been made at the state level to identify the magnitude of overruns, their causes and impacts on industrial projects. The present study "Time and Cost Overruns of Industrial Projects in Kerala" is an earnest attempt to probe in depth the time and cost overruns and their impact on industrial projects. The study places emphasise on the identification of the real reasons behind the cost and time overruns. It also covers the present project management practices of industrial projects in Kerala.

Modelling and Analysis of Some Time Series

The thesis deals with some of the non-linear Gaussian and non-Gaussian time models and mainly concentrated in studying the properties and application of a first order autoregressive process with Cauchy marginal distribution. In this thesis some of the non-linear Gaussian and non-Gaussian time series models and mainly concentrated in studying the properties and application of a order autoregressive process with Cauchy marginal distribution. Time series relating to prices, consumptions, money in circulation, bank deposits and bank clearing, sales and profit in a departmental store, national income and foreign exchange reserves, prices and dividend of shares in a stock exchange etc. are examples of economic and business time series. The thesis discuses the application of a threshold autoregressive(TAR) model, try to fit this model to a time series data. Another important non-linear model is the ARCH model, and the third model is the TARCH model. The main objective here is to identify an appropriate model to a given set of data. The data considered are the daily coconut oil prices for a period of three years. Since it is a price data the consecutive prices may not be independent and hence a time series based model is more appropriate. In this study the properties like ergodicity, mixing property and time reversibility and also various estimation procedures used to estimate the unknown parameters of the process.

Organocatalysis by poly(amidoamine) dendrimers; Knoevenagel and Mannich reactions catalyzed in water

Knoevenagel condensation between carbonyl compounds and active methylene compounds as well as three component Mannich reaction between aldehydes, ketones and amines proceeded smoothly in water with good to excellent yield and high selectivity in the presence of zero and first generation poly(amidoamine) (PAMAM) dendrimers. The products and the catalyst were separated by simple biphasic extraction. The catalyst was found to be reusable.

Design and Development of Fiber Optic Sensors for Trace Detection of Certain Environmental Pollutants

In recent years,photonics has emerged as an essential technology related to such diverse fields like laser technology,fiber optics,communication,optical signal processing,computing,entertainment,consumer electronics etc.Availabilities of semiconductor lasers and low loss fibers have also revolutionized the field of sensor technology including telemetry. There exist fiber optic sensors which are sensitive,reliable.light weight and accurate devices which find applications in wide range of areas like biomedicine,aviation,surgery,pollution monitoring etc.,apart from areas in basic sciences.The present thesis deals with the design,fabrication and characterization of a variety of cost effective and sensitive fiber optic sensors for the trace detetction of certain environment pollutants in air and water.The sensor design is carried out using the techniques like evanescent waves,micro bending and long period gratings.

Amorphous Selenium films using CBD: A Novel Selenisation technique for preparing lndium Selenide and Copper lndium Selenide Thin Films

In the present work, we describe our efforts to develop device quality CuInSe2, films through low cost, simple and eco-friendly hybrid techniques. The most important point to be highlighted here is that the method fully avoids the use of poisonous gases such as H2Se/Se vapour. Instead, selenisation is achieved through solid state reaction between amorphous selenium and polycrystalline metal layers resulting in both binary and ternary selenides. Thin films of amorphous selenium (a-Se) used for this is deposited using Chemical Bath Deposition (CBD). CulnSe2 films are prepared through the selenisation process. Another PV material, indium selenide (In2Se3) thin films are also prepared using this process.

Proteases from an Environmental Isolate of Pseudomonas Aeruginosa MCCB 123 and Their Applications

In the present study,heterotrophic protease producing bacterial isolates were screened for protease activity and a potent protease producing bacterial isolate was selected,identified and coded as Pseudomonas aeruginosa MCCB 123.The organism was capable of producing three different types of enzymes each having potential industrial applications.The non-toxic nature of the bacterial strain and the relatively non-toxic nature of three enzymes suggested their poetential application in various industries.Application of LasA protease and beta-1,3 glucanase in DNA extraction is a promising area for commercial utilization. LasB protease can find its potential application in detergent and tanning industries.As on today Bacillus sp.has been the source of commercial proteases,and the ones produced form P.aeruginosa 123 can pave way for making the industrial and biomedical processes more cost effective and refined.