953 resultados para COST ACCOUNTING
Resumo:
Numerous investigations have utilized various semi-purified and purified diets to estimate the protein and amino acid requirements of several temperate fishes. The vast literature on the protein and amino acid requirements of fishes has continued to omit that of the tropical warm water species. The net effect is that fish feed formulation in Nigeria have relied on the requirement for temperate species. This paper attempts to review the state of knowledge on the protein amino acid requirements of fishes with emphasis on the warm water species, the methods of protein and amino acid requirement determinations and the influence of various factors on nutritional requirement studies. Finally evidence are presented with specific examples on how requirements of warm water fishes are different from the temperate species and used this to justify why fish feed formulation in Nigeria are far from being efficient
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In this paper we give a generalization of the serial cost-sharing rule defined by Moulin and Shenker (1992) for cost sharing problems. According to the serial cost sharing rule, agents with low demands of a good pay cost increments associated with low quantities in the production process of that good. This fact might not always be desirable for those agents, since those cost increments might be higher than others, for example with concave cost functions. In this paper we give a family of cost sharing rules which allocates cost increments in all the possible places in the production process. And we characterize axiomatically each of them by means of an axiomatic characterization related to the one given for the serial cost-sharing rule by Moulin and Shenker (1994).
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The growth response, feed conversion ratio and cost benefits of hybrid catfish, Heterobranchus longifilis x Clarias gariepinus fed five maggot meal based diets were evaluated for 56 days in outdoor concrete tanks. Twenty-five fingerlings of the hybrid fish were stocked in ten outdoor concrete tanks of dimension 1.2mx0.13mx0.18m and code MM sub(1)-MM sub(5) in relation to their diet name. Five isonitrogenous and isocaloric maggot meal based diets namely MM sub(1)-0% maggot meal, MM sub(2)-25% maggot meal, MM sub(3)-50% maggot meal, MM sub(4-)75% maggot meal and MM sub(5-) 100% maggot meal were used for the experiment. The higher the proportion of maggot in the meal, the higher the ether extract and crude fiber. No significance difference P>0.05 exists between ash content of the experimental diets. Diet MM sub(2) had the best growth performance and highest MGR with a significant difference P<0.05 with other diets fed fish. No significance differences P>0.05 exists between the growth parameters for diets MM sub(1), MM sub(3), and MM sub(4). A positive correlation (r=1.0) exists (P<0.05, 0.25) between the growth parameters for the different experimental diets. Highest correlation r super(2)=0.9981 exists P<0.05 between MGR within the treatments. However, there no significant (P>0.05) difference in expenditure but there is between the profit indices and incidence of cost between the trials. MM sub(2) has the best yield cost and net profit. Without any reservation, inclusion of maggot based meal diet is recommended as feed of hybrid catfish to 75% inclusion for growth and profit incidence
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In noncooperative cost sharing games, individually strategic agents choose resources based on how the welfare (cost or revenue) generated at each resource (which depends on the set of agents that choose the resource) is distributed. The focus is on finding distribution rules that lead to stable allocations, which is formalized by the concept of Nash equilibrium, e.g., Shapley value (budget-balanced) and marginal contribution (not budget-balanced) rules.
Recent work that seeks to characterize the space of all such rules shows that the only budget-balanced distribution rules that guarantee equilibrium existence in all welfare sharing games are generalized weighted Shapley values (GWSVs), by exhibiting a specific 'worst-case' welfare function which requires that GWSV rules be used. Our work provides an exact characterization of the space of distribution rules (not necessarily budget-balanced) for any specific local welfare functions remains, for a general class of scalable and separable games with well-known applications, e.g., facility location, routing, network formation, and coverage games.
We show that all games conditioned on any fixed local welfare functions possess an equilibrium if and only if the distribution rules are equivalent to GWSV rules on some 'ground' welfare functions. Therefore, it is neither the existence of some worst-case welfare function, nor the restriction of budget-balance, which limits the design to GWSVs. Also, in order to guarantee equilibrium existence, it is necessary to work within the class of potential games, since GWSVs result in (weighted) potential games.
We also provide an alternative characterization—all games conditioned on any fixed local welfare functions possess an equilibrium if and only if the distribution rules are equivalent to generalized weighted marginal contribution (GWMC) rules on some 'ground' welfare functions. This result is due to a deeper fundamental connection between Shapley values and marginal contributions that our proofs expose—they are equivalent given a transformation connecting their ground welfare functions. (This connection leads to novel closed-form expressions for the GWSV potential function.) Since GWMCs are more tractable than GWSVs, a designer can tradeoff budget-balance with computational tractability in deciding which rule to implement.
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