799 resultados para apportionment of costs


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In recent years the applications of radio frequency identification technology (RFID) in warehousing have gained a great amount of attention as it is a challenging and dynamic environment. Analysing a receiving operation of third party logistic (3PL) operator running a tyre distribution centre, this paper presents a case study of RFID application in the warehouse. The receiving process is enhanced with the RFID technology, which provides contactless identification, less manual data entry errors, instant stock management. Moreover, these benefits could be maximised by the proposed use of the RFID generated data in accounting of costs and services, which is a novel application of the RFID technology.

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This paper explores demand and production management challenges in the food processing industry. The goal is to identify the main production planning constraints and secondly to explore how each of these constraints affects company’s performance in terms of costs and customer service level. A single case study methodology was preferred since it enabled the collection of in-depth data. Findings suggest that product shelf life, carcass utilization and production lead time are the main constraints affecting supply chain efficiency and hence, a single planning approach is not appropriate when different products have different technological and processing characteristics.

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Local air quality was one of the main stimulants for low carbon vehicle development during the 1990s. Issues of national fuel security and global air quality (climate change) have added pressure for their development, stimulating schemes to facilitate their deployment in the UK. In this case study, Coventry City Council aimed to adopt an in-house fleet of electric and hybrid-electric vehicles to replace business mileage paid for in employee's private vehicles. This study made comparisons between the proposed vehicle technologies, in terms of costs and air quality, over projected scenarios of typical use. The study found that under 2009 conditions, the electric and hybrid fleet could not compete on cost with the current business model because of untested assumptions, but certain emissions were significantly reduced >50%. Climate change gas emissions were most drastically reduced where electric vehicles were adopted because the electricity supply was generated by renewable energy sources. The study identified the key cost barriers and benefits to adoption of low-emission vehicles in current conditions in the Coventry fleet. Low-emission vehicles achieved significant air pollution-associated health cost and atmospheric emission reductions per vehicle, and widespread adoption in cities could deliver significant change. © The Author 2011. Published by Oxford University Press. All rights reserved.

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A horvátországi egészségügyi reform célja a decentralizáció elvén alapuló egészségügyi rendszer létrehozása volt. Az egészségügyi szolgáltatások költségnövekedése által okozott terheket a központi költségvetés helyett egyre nagyobb mértékben a lakosság viseli, miközben kiegészítő biztosítás létrehozásával megkísérelték csökkenteni a változások nemkívánatos következményeit. A gyógyszer-finanszírozási rendszer átalakításával a költségcsökkentés mellett el akarták érni, hogy a betegek nagyobb arányban jussanak hozzá a modern, innovatív gyógyszerekhez. ________ The Croatian health care system faced great challenges during the1990s. The aim of the paper is to review some important aspects of the Croatian health care reform. Establishing a decentralized health care system was an important section of the reform. As a new element of the health insurance system, burdens generated by the increase of costs of health services have fallen on the society increasingly, while complementary health insurance tried to decrease the undesirable consequences of the changes. The objective of the drug-financing reform was to reduce the costs and improve access to innovative medicines as well. As regards the success of the reforms, besides increasing incomings, the method and result of the spending of the health insurance funds is crucial.

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Introduction: Population aging in Brazil underscores the need to discuss the proper management of the budget allocated in health field, especially in the sectors of high complexity, where coexist costly procedures, limited resources and the need for cost containment. In the other hand, demand is growing in a way directly proportional to the increase in the number of elderly in country. Objective: In this way, this research had as main objective to analyze the costs resulting from the admission of elderly in intensive care units (ICU) and its associated factors. Methods: This is a cross-sectional study with a quantitative approach and featured as a descriptive and exploratory research. Data were collected from medical records of elderly hospitalized in ICU from a brazilian city called Natal-RN, between november first, 2013 and january, 31 of 2014. The variables collected relate to the socio demographic profile, morbidity framework and characterization of hospitalization. The dependent variable was categorized by quartile 75 in high and low expense of hospitalization and submitted to chi-square test with the independent variables of the survey. Associations with p value <0.20 in the bivariate analysis were submitted to the technique of multiple logistic regression. We opted for the construction of three regression models from the above algorithm: general regression model, composed by all 493 hospitalizations in the study, other made with 181 individuals admitted in health public system (SUS) and a third one related to 312 cases from private service in health area. Results: In the general regression model, the variables respiratory diseases, hospitalizations in the private system, disoriented patient and previous stroke were associated with greater probability of high spending in the ICU. In the other hand, in SUS kind of hospitalizations, this probability was associated with disoriented patient, 80 years old or more, sepsis and admission for clinical reason. In the cases from the private network health, the high expenditure was associated with respiratory disease, mechanical ventilation, hospitalization for clinical reason and disoriented patients. Conclusion: The increased expenditure on hospitalization of elderly in intensive care depends on the clinical conditions of individuals. This highlights the importance of avoiding hospitalizations due to diseases sensitive to primary care by health preventive actions and providing comprehensive care to the elderly. In addition, obtaining different explanatory models, according to kind hospital funding, demonstrates the importance of the organization in health services related to composition of costs of hospitalization among the elderly. Another question founded was the need that to improve the funding, we must use rationally the available resources by avoiding unnecessary hospitalizations of elderly people in the extremes of severity. On this kind of precarious funding, ICU hospitalization of elderly non-critical or in a terminal state can compromise the quality of services provided to those who really need intensive care.

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Purpose: This paper extends the use of Radio Frequency Identification (RFID) data for accounting of warehouse costs and services. Time Driven Activity Based Costing (TDABC) methodology is enhanced with the real-time collected RFID data about duration of warehouse activities. This allows warehouse managers to have accurate and instant calculations of costs. The RFID enhanced TDABC (RFID-TDABC) is proposed as a novel application of the RFID technology. Research Approach: Application of RFID-TDABC in a warehouse is implemented on warehouse processes of a case study company. Implementation covers receiving, put-away, order picking, and despatching. Findings and Originality: RFID technology is commonly used for the identification and tracking items. The use of the RFID generated information with the TDABC can be successfully extended to the area of costing. This RFID-TDABC costing model will benefit warehouse managers with accurate and instant calculations of costs. Research Impact: There are still unexplored benefits to RFID technology in its applications in warehousing and the wider supply chain. A multi-disciplinary research approach led to combining RFID technology and TDABC accounting method in order to propose RFID-TDABC. Combining methods and theories from different fields with RFID, may lead researchers to develop new techniques such as RFID-TDABC presented in this paper. Practical Impact: RFID-TDABC concept will be of value to practitioners by showing how warehouse costs can be accurately measured by using this approach. Providing better understanding of incurred costs may result in a further optimisation of warehousing operations, lowering costs of activities, and thus provide competitive pricing to customers. RFID-TDABC can be applied in a wider supply chain.

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Cette thèse examine l’investissement en capital humain au Canada en s’intéressant à la contribution de l’aide financière aux études, aux effets de la fiscalité, à la rentabilité de l’investissement en éducation postsécondaire et à la redistribution des revenus. Elle est subdivisée en cinq chapitres. Le premier chapitre présente une révue chronologique des études microéconomiques sur l’investissement en capital humain. Il présente également une synthèse des études canadiennes sur l’investissement en capital humain en insistant sur les limites portant essentiellement sur la non prise en compte de l’hétérogénéité des systèmes de prêts et bourses et des systèmes fiscaux à travers les provinces canadiennes et la faible analyse de la répartition des coûts et bénéfices de l’investissement en éducation au Canada. Le second chapitre présente la méthodologie de mesure des rendements de l’éducation et des gains issus des investissements en éducation. Il décrit les données utilisées et les résultats des régressions économetriques. Finalement, le chapitre présente SIMAID, un calculateur d’aide financière aux études élaboré pour les objectifs dans cette thèse et qui permet d’estimer le montant de l’aide financière devant être attribuée à chaque étudiant en fonction de ses caractéristiques personnelles et de celles de sa famille. Dans sa première section, le troisième chapitre présente les rendements sociaux, privés et publics de l’éducation et montre que les rendements de l’éducation varient selon les provinces, les filières de formation, le genre et les cohortes d’année de naissance et décroient avec le niveau d’éducation. Dans sa seconde section, le chapitre montre que l’aide financière aux études accroît le rendement des études du baccalauréat de 24.3% et 9.5% respectivement au Québec et en Ontario. Finalement, le chapitre indique qu’un changement du système d’aide financière aux études de Québec par celui de l’Ontario entraîne une baisse de 11.9% du rendement des études au baccalauréat alors qu’un changement du système fiscal québécois par celui ontarien entraine une hausse du rendement du baccalauréat de 4.5%. L’effet combiné du changement des systèmes d’aide financière et fiscal est une baisse du rendement du baccalauréat de 7.4%. Le quatrième chapitre fournit une décomposition comptable détaillée des gains sociaux, privés et publics des investissements en éducation. Le gain social de l’investissement au baccalauréat est de $738 384 au Québec et de $685 437 en Ontario. Ce gain varie selon les filières de formation avec un niveau minimal pour les études humanitaires et un niveau maximal pour les études en ingénierie. Le chapitre montre également que la répartition des bénéfices et des coûts de l’investissement en éducation entre les individus et le gouvernement est plus équitable en Ontario qu’à Québec. En effet, un individu qui investit à Québec supporte 51.6% du coût total et engrange 64.8% des gains alors que le même individu supporterait 62.9% des coûts sociaux et engrangerait 62.2% des gains en Ontario. Finalement, le cinquième chapitre présente et analyse les effets rédistributifs des transferts et des taxes suite à un investissement en éducation. Il examine aussi si l’aide financière aux études est effectivement allouée aux personnes les plus pauvres. L’argument selon lequel l’aide financière est destinée aux plus pauvres est rejeté en analysant la distribution du revenu permanent. En effet, il ressort que 79% des personnes bénéficiant de l’aide financière aux études se trouvent dans le cinquième quintile de la distribution des revenus permanents. Le chapitre montre également que l’investissement en éducation impacte positivement les effets rédistributifs en 2006, 2001 et 1996 et négativement en 1991 et 2011. L’impact est également perceptible sur les composantes de l’effet rédistributif. Toutefois, la sensibilité de l’impact au taux d’actualisation dépend de l’indice utilisé dans l’analyse.

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The scientific research in seed technology is based on techniques that aim the reduction of costs and time, standardization, improvement and establishment of analytical methods while maintaining a high level of reliability of the results. This study sought to elucidate the reliability of electrical conductivity and pH of the exudate compared to the classic germination test, which was developed in two separate studies, however interrelated with each other, as to their final goals. The experimental material of this study consisted of seeds of the species Aspidosperma parvifolium (guatambu), Aspidosperma polyneuron (peroba-rosa), Cabralea canjerana (canjerana), Cariniana legalis (jequitibá), Gallesia integrifolia (pau-d'alho), Handroanthus chrysotrichus (ipê-amarelo), Lonchocarpus campestris (rabo-de-bugio) and Pterogyne nitens (amendoim-do-campo). The physiological quality of the studied seed species was evaluated through the electrical conductivity and pH test of the exudate by mass and individual methods being compared and correlated with the results obtained in the germination test. In addition to the tested methods, imbibition periods of the seeds were evaluated for conductivity and pH, which corresponded to 2, 4, 6, 8, 24 and 48 hours. The electrical conductivity test was efficient in both of the used methods to evaluate the physiological quality of the studied seed species when compared to the standard germination test. The pH test of the exudate applied by the individual method was more efficient and thorough to evaluate the physiological quality of the studied seed species, than the mass method. For the species Gallesia integrifolia, Cariniana legalis and Lonchocarpus campestris the pH tests of the exudate tests were not efficient due to poor or absent correlation between germination and pH.

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Atualmente as empresas encontram-se perante uma sociedade cada vez mais competitiva e desenvolvida, sendo por isso, imperativo a procura da melhoria contínua como forma de assegurar a adaptação da organização empresarial às alterações socioeconómicas que possam surgir. Incutir esta cultura é fundamental dentro do meio empresarial. A redução dos custos e o aumento da produtividade são dois dos principais desafios que todas as empresas se confrontam diariamente, sendo para isso desenvolvidas e aplicadas várias metodologias. A presente dissertação foi realizada no âmbito do Mestrado em Engenharia Mecânica no ramo de Gestão Industrial no Instituto Superior de Engenharia do Porto. Este trabalho realizou-se no ambiente industrial da empresa Afer FUTE - Fábrica de Utilidades de Tubos, S.A, que é uma empresa dedicada, essencialmente à produção de Tábuas de Engomar e Escadotes. O objetivo deste projeto visava melhorar todo o sistema produtivo da secção dos Escadotes, englobando assim todos os procedimentos desde o momento de entrada dos materiais até à obtenção do produto acabado. Tendo em vista a resolução dos problemas inicialmente existentes na empresa, foram apresentadas propostas de melhoria do processo produtivo segundo uma visão, Lean Production ou seja baseada na eliminação de qualquer tipo de desperdícios. A implementação destas propostas permitiu a obtenção de resultados positivos no Sistema Produtivo de Escadotes, nomeadamente um aumento de produtividade em cerca de 40%.

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Esta dissertação foi desenvolvida no âmbito do 2º ano do Mestrado em Engenharia Mecânica – Ramo de Gestão Industrial no Instituto Superior de Engenharia do Porto. Este projeto realizou-se em ambiente industrial, nomeadamente na Tubembal, S.A. uma empresa localizada no concelho da Trofa, distrito do Porto. Esta empresa dedica-se à transformação de papel e comércio de embalagens, produz tubos e cantoneiras de cartão e é atualmente a maior empresa do sector na Península Ibérica. Esta dissertação baseia-se na aplicação de ferramentas Lean, numa perspetiva de melhoria de um ambiente produtivo industrial, melhorando o desempenho dos processos existentes e consequentemente a produtividade da empresa em estudo, com o objetivo de a tornar mais competitiva num ambiente global. A metodologia Lean tem como principal objetivo a eliminação de desperdício em toda a cadeia de valor e neste sentido surge como fundamental numa cultura de melhoria contínua e focalização no cliente, que se pretende instalar nesta empresa. Foi realizada uma análise profunda a toda a cadeia de valor como forma de identificar os maiores desperdícios e posteriormente apresentadas medidas para combater estes mesmos desperdícios, podendo assim reduzir custos. No projeto de melhoria apresentado à organização constam como principais ações, a implementação da metodologia 5S’s como ferramenta essencial para mudança de hábitos dos funcionários e integração e envolvimento de todos num mesmo projeto comum, na busca da melhoria contínua. Procedeu-se ainda à simulação de algumas propostas de reorganização do layout de forma a encontrar aquela que minimizasse os custos com movimentações e garantisse um fluxo controlado e em segurança dos produtos e pessoas dentro da fábrica. As propostas apresentadas mostram que a reorganização do layout da fábrica pode trazer ganhos significativos para a empresa, redução direta no tempo perdido em deslocações e maior disponibilidade dos meios e consequente direta redução dos custos. Todas as propostas apresentadas visam a adaptação da empresa a um modelo mais dinâmico de negócio, capaz de responder rápida e eficazmente aos seus clientes, adaptando-se ao mercado e garantindo a sua sustentabilidade num futuro próximo.

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Activity of 7-ethoxyresorufin-O-deethylase (EROD) in fish is certainly the best-studied biomarker of exposure applied in the field to evaluate biological effects of contamination in the marine environment. Since 1991, a feasibility study for a monitoring network using this biomarker of exposure has been conducted along French coasts. Using data obtained during several cruises, this study aims to determine the number of fish required to detect a given difference between 2 mean EROD activities, i.e. to achieve an a priori fixed statistical power (l-beta) given significance level (alpha), variance estimations and projected ratio of unequal sample sizes (k). Mean EROD activity and standard error were estimated at each of 82 sampling stations. The inter-individual variance component was dominant in estimating the variance of mean EROD activity. Influences of alpha, beta, k and variability on sample sizes are illustrated and discussed in terms of costs. In particular, sample sizes do not have to be equal, especially if such a requirement would lead to a significant cost in sampling extra material. Finally, the feasibility of longterm monitoring is discussed.

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Leptospirosis is a worldwide zoonosis of considerable medical and economical importance that affects humans in both urban and rural contexts, as well as domestic animals and wild fauna. Leptospira interrogans is the causative agent and is transmitted to humans by indirect contact with contaminated soil or water. The clinical syndromes include sub clinical infection, self-limited anicteric febrile illness, and severe and potentially fatal illness, known as Weil´s syndrome. In developed countries, leptospirosis is related to occupational or recreational activities while in developing countries, outbreaks occur during floods. In those regions, traditional strategies to prevent the transmission are difficulties to be implemented because of costs and lack of community acceptance. In addition, no efficient vaccine is available for human use. Several studies have suggested that chemoprophylaxis with doxycycline pre and post-exposure may be effective to prevent leptospirosis. Leptospirosis has been reported in rural areas of the State of Rio Grande do Norte, Brazil since 1985 in rice farmers who present the anicteric illness. The disease cause great social and economics impact. The study was conducted in São Miguel where an epidemic of leptospirosis in rice farmers was reported. The main objective was to determine the efficacy of doxycycline in preventing Leptospira exposure. A taxa de soroprevalência de leptospirose na população estudada antes e após a colheita foi de 14,2% (n=22) e de 16.6% (n=27) respectivamente. Anti-Leptospira serology was determined for 61 subjects in two instances, pre and post-exposure to potential contaminated water. There was an increased risk of 29.0 per cent in acquiring infection for individuals that did not use doxycycline. In addition, an increased risk of 30.0 % observed in farmers who did not use protection when exposed to Leptospira. The adhesion to preventive chemoprophylaxis was 55.7%. Therefore doxycycline, under specific circunstances appears to be an effective alternative to protect against leptosprirosis infection. A large sample composed of individuals to adhere to preventive therapy is needed to define time, dosage and length of use of doxycycline in this area

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Resumen En este artículo se presenta un modelo de reducción de costos para una unidad productiva mediante la opción de outsourcing salarial dentro de la misma organización y que permite simultáneamente disminuir los costos salariales y mantener los derechos de los trabajadores estipulados en la legislación laboral del país. Una opción alternativa en situaciones de crisis económica mundial. Abstract In this article there presents himself a model of reduction of costs for a productive unit by means of the option of wage outsourcing inside the same organization and that allows to diminish simultaneously the wage costs and to support the rights of the workpeople stipulated in the labor legislation of the country. An alternative option in situations of economic world crisis.

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En este documento se estima una medida de la incertidumbre inflacionaria. Un modelo de inflación señala incertidumbre cuando los errores de pronóstico son heteroscedásticos. Por medio de la especificación de una ecuación GARCH (Generalized Autoregressive Conditional Heteroscedasticity), para la varianza del término de error de un modelo de inflación, es posible estimar una proxy de incertidumbre inflacionaria. La estimación simultánea del modelo de inflación y de la ecuación GARCH, produce un nuevo modelo de inflación en el cual los errores de pronóstico son homocedásticos. Existe consenso en la literatura económica en que hay una correlación positiva entre incertidumbre inflacionaria y la magnitud de la tasa de inflación, lo cual, como lo señaló Friedman (1977), representa uno de los costos asociados con la persistencia inflacionaria. Esto es porque tal incertidumbre dificulta la toma de decisiones óptimas por parte de los agentes económicos.La evidencia empírica, para el periodo 1954:01-2002:08, apoya la hipótesis de que para el caso de Costa Rica mientras mayor es la inflación mayor es la incertidumbre respecto a esta variable. En los últimos siete años (1997-2002) la incertidumbre presenta la variación media más baja de todo el periodo. Además, se identifica un efecto asimétrico de la inflación sobre la incertidumbre inflacionaria, es decir, la incertidumbre inflacionaria tiende a incrementarse más para el siguiente periodo cuando la inflación pronosticada está por debajo de la inflación actual, que cuando la inflación pronosticada está por arriba de la tasa observada de inflación. Estos resultados tienen una clara implicación para la política monetaria. Para minimizar la dificultad que la inflación causa en la toma óptima de decisiones de los agentes económicos es necesario perseguir no solamente un nivel bajo de inflación sino que también sea estable.AbstractThis paper estimates a measure of inflationary uncertainty. An inflation model signals uncertainty when the forecast errors are heteroskedastic. By the specification of a GARCH (Generalized Autoregressive Conditional Heteroscedasticity) equation, for the variance of the error term of the inflation model, it is possible to estimate a proxy for inflationary uncertainty. By the simultaneous estimation of the inflation model and the GARCH equation, a new inflation model is obtained in which the forecast errors are homocedastic. Most economists agree that there is a positive correlation between inflationary uncertainty and the magnitude of the inflation rate, which, as was pointed out by Friedman (1977), represents one of costs associated with the persistence of inflation. This is because such uncertainty clouds the decision-making process of consumers and investors.The empirical evidence for the period 1954:01-2002:08 confirms that in the case of Costa Rica inflationary uncertainty increases as inflation rises. In the last seven years(1997-2002) the uncertainty present the mean variation most small of the period. In addition, inflation has an asymmetric effect on inflationary uncertainty. That is, when the inflation forecast is below the actual inflation, inflationary uncertainty increases for the next period. The opposite happens when the inflation forecast is above the observed rate of inflation. Besides, the absolute value of the change on uncertainty is greater in the first case than the second. These results have a clear implication for monetary policy. To minimize the disruptions that inflation causes to the economic decision-making process, it is necessary to pursue, not only a low level of inflation, but a stable one as well.

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Although the primary objective on designing a structure is to support the external loads, the achievement of an optimal layout that reduces all costs associated with the structure is an aspect of increasing interest. The problem of finding the optimal layout for bridgelike structures subjected to a uniform load is considered. The problem is formulated following a theory on economy of frame structures, using the stress volume as the objective function and including the selection of appropriate values for statically indeterminate reactions. It is solved in a function space of finite dimension instead of using a general variational approach, obtaining near-optimal solutions. The results obtained with this profitable strategy are very close to the best layouts known to date, with differences of less than 2% for the stress volume, but with a simpler layout that can be recognized in some real bridges. This strategy could be a guide to preliminary design of bridges subject to a wide class of costs.