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.

Waste Water Treatment Using Low Cost Natural Adsorbents

Heavy metals are major toxic pollutants with severe health effects on humans. They are released into the environment from a variety of industrial activities. Cadmium, lead, zinc, chromium and copper are the most toxic metals of widespread use in industries such as tanning, electroplating, electronic equipment manufacturing and chemical processing plants. Heavy metals contribute to a variety of adverse health environmental effects due to their acute and chronic exposure through air, water and food chain. Conventional treatment methods of metal removal are often limited by their cost and ineffectiveness at low concentrations. Adsorption, the use of inactivated biomass as adsorbents offers an attractive potential alternative to their conventional methods. Mango peel and Alisma plantago aquatica are naturally occurring and abundant biomass can offer an economical solution for metal removal.The Cd(II), Pb(II), Zn(II), Cr(III) and Cu(II) adsorption by milled adsorbents of mango peel and Alisma plantago aquatica were evaluated in batches.

CuInS2/In2S3 Cells using a Cost-effective Technique: Significance of Precursor Ratios on Cell Parameters

Thin film solar cells having structure CuInS2/In2S3 were fabricated using chemical spray pyrolysis (CSP) technique over ITO coated glass. Top electrode was silver film (area 0.05 cm2). Cu/In ratio and S/Cu in the precursor solution for CuInS2 were fixed as 1.2 and 5 respectively. In/S ratio in the precursor solution for In2S3 was fixed as 1.2/8. An efficiency of 0.6% (fill factor -37.6%) was obtained. Cu diffusion to the In2S3 layer, which deteriorates junction properties, is inevitable in CuInS2/In2S3 cell. So to decrease this effect and to ensure a Cu-free In2S3 layer at the top of the cell, Cu/In ratio was reduced to 1. Then a remarkable increase in short circuit current density was occurred from 3 mA/cm2 to 14.8 mA/cm2 and an efficiency of 2.13% was achieved. Also when In/S ratio was altered to 1.2/12, the short circuit current density increased to 17.8 mA/cm2 with an improved fill factor of 32% and efficiency remaining as 2%. Thus Cu/In and In/S ratios in the precursor solutions play a crucial role in determining the cell parameters

Low-Cost Micromechanically Tunable Optical Devices: Strained Resonator Engineering, Technological Implementation and Characterization

The rapid growth of the optical communication branches and the enormous demand for more bandwidth require novel networks such as dense wavelength division multiplexing (DWDM). These networks enable higher bitrate transmission using the existing optical fibers. Micromechanically tunable optical microcavity devices like VCSELs, Fabry-Pérot filters and photodetectors are core components of these novel DWDM systems. Several air-gap based tunable devices were successfully implemented in the last years. Even though these concepts are very promising, two main disadvantages are still remaining. On the one hand, the high fabrication and integration cost and on the other hand the undesired adverse buckling of the suspended membranes. This thesis addresses these two problems and consists of two main parts: • PECVD dielectric material investigation and stress control resulting in membranes shape engineering. • Implementation and characterization of novel tunable optical devices with tailored shapes of the suspended membranes. For this purposes, low-cost PECVD technology is investigated and developed in detail. The macro- and microstress of silicon nitride and silicon dioxide are controlled over a wide range. Furthermore, the effect of stress on the optical and mechanical properties of the suspended membranes and on the microcavities is evaluated. Various membrane shapes (concave, convex and planar) with several radii of curvature are fabricated. Using this resonator shape engineering, microcavity devices such as non tunable and tunable Fabry-Pérot filters, VCSELs and PIN photodetectors are succesfully implemented. The fabricated Fabry-Pérot filters cover a spectral range of over 200nm and show resonance linewidths down to 1.5nm. By varying the stress distribution across the vertical direction within a DBR, the shape and the radius of curvature of the top membrane are explicitely tailored. By adjusting the incoming light beam waist to the curvature, the fundamental resonant mode is supported and the higher order ones are suppressed. For instance, a tunable VCSEL with 26 nm tuning range, 400µW maximal output power, 47nm free spectral range and over 57dB side mode suppresion ratio (SMSR) is demonstrated. Other technologies, such as introducing light emitting organic materials in microcavities are also investigated.

Is export orientation a major motivator for the adoption of food safety systems in the Turkish dried fig firms?

Food safety management systems (FSMSs) and the scrutinisation of the food safety practices that are intended for adoption on the firm level both offer strategic value to the dried fig sector. This study aims to prove the hypothesis that export orientation is a major motivating force for the adoption of food safety systems in the Turkish dried fig firms. Data were obtained from 91 dried fig firms located in Aydin, Turkey. Interviews were carried out with firms’ managers/owners using a face-to-face questionnaire designed from May to August of 2010. While 36.3 percent of the interviewed firms had adopted one or more systems, the rest had no certification. A binomial logistic econometric model was employed. The parameters that influenced this decision included contractual agreements with other firms, implementation of good practices by the dried fig farmers, export orientation and cost-benefit ratio. Interestingly, the rest of the indicators employed had no statistically significant effect on adoption behaviour. This paper focusses on the export orientation parameter directly in order to test the validity of the main research hypothesis. The estimated marginal effect suggests that when dried fig firms are export-oriented, the probability that these firms will adopt food safety systems goes up by 39.5 percent. This rate was the first range observed among all the marginal probability values obtained and thus verified the hypothesis that export orientation is a major motivator for the adoption of food safety systems in the Turkish dried fig firms.

Economics of Hybrid Photovoltaic Power Plants

The global power supply stability is faced to several severe and fundamental threats, in particular steadily increasing power demand, diminishing and degrading fossil and nuclear energy resources, very harmful greenhouse gas emissions, significant energy injustice and a structurally misbalanced ecological footprint. Photovoltaic (PV) power systems are analysed in various aspects focusing on economic and technical considerations of supplemental and substitutional power supply to the constraint conventional power system. To infer the most relevant system approach for PV power plants several solar resources available for PV systems are compared. By combining the different solar resources and respective economics, two major PV systems are identified to be very competitive in almost all regions in the world. The experience curve concept is used as a key technique for the development of scenario assumptions on economic projections for the decade of the 2010s. Main drivers for cost reductions in PV systems are learning and production growth rate, thus several relevant aspects are discussed such as research and development investments, technical PV market potential, different PV technologies and the energetic sustainability of PV. Three major market segments for PV systems are identified: off-grid PV solutions, decentralised small scale on-grid PV systems (several kWp) and large scale PV power plants (tens of MWp). Mainly by application of ‘grid-parity’ and ‘fuel-parity’ concepts per country, local market and conventional power plant basis, the global economic market potential for all major PV system segments is derived. PV power plant hybridization potential of all relevant power technologies and the global power plant structure are analyzed regarding technical, economical and geographical feasibility. Key success criteria for hybrid PV power plants are discussed and comprehensively analysed for all adequate power plant technologies, i.e. oil, gas and coal fired power plants, wind power, solar thermal power (STEG) and hydro power plants. For the 2010s, detailed global demand curves are derived for hybrid PV-Fossil power plants on a per power plant, per country and per fuel type basis. The fundamental technical and economic potentials for hybrid PV-STEG, hybrid PV-Wind and hybrid PV-Hydro power plants are considered. The global resource availability for PV and wind power plants is excellent, thus knowing the competitive or complementary characteristic of hybrid PV-Wind power plants on a local basis is identified as being of utmost relevance. The complementarity of hybrid PV-Wind power plants is confirmed. As a result of that almost no reduction of the global economic PV market potential need to be expected and more complex power system designs on basis of hybrid PV-Wind power plants are feasible. The final target of implementing renewable power technologies into the global power system is a nearly 100% renewable power supply. Besides balancing facilities, storage options are needed, in particular for seasonal power storage. Renewable power methane (RPM) offers respective options. A comprehensive global and local analysis is performed for analysing a hybrid PV-Wind-RPM combined cycle gas turbine power system. Such a power system design might be competitive and could offer solutions for nearly all current energy system constraints including the heating and transportation sector and even the chemical industry. Summing up, hybrid PV power plants become very attractive and PV power systems will very likely evolve together with wind power to the major and final source of energy for mankind.

Contradictions within the Modern Food System: Nutritional Disbalance across the Globe, Its Main Drivers and Possible Ways Out

Contemporary food production, given the degree of technology being applied in it and the present state of scientific knowledge, should be able to feed the world. Corresponding statistics show that in fact the volumes of modern food production confirm this statement. Yet, the present nutritional situation across the globe leaves much to be desired: on the one hand the numbers of undernourished and malnourished people are still high and even growing in some regions, and on the other hand there is an increasing number of overweight and obese people who are experiencing (or are at risk of) adverse health impacts as consequences. The question arises how this situation is possible given the present state of food production and knowledge, and also in terms of nutrition basics when talking about the latter. When arguing about the main causes of the present situation with nutrition across the globe, it is the modern food system with its distortions that is often criticised with emphasis placed on inappropriate food distribution as one of the key problems. However it is not only food distribution that shapes inequalities in terms of food availability and accessibility – there is a number of other factors contributing to this situation including political influences. Each of the drivers of the present situation might affect more than one part and have outcomes in different dimensions. Therefore it makes sense to apply a holistic approach when viewing the modern food system, embracing all the elements and existing relationships between them for this will facilitate taking appropriate actions in order to target the desired outcome in the best possible way. Applying a systematic approach and linking various elements with corresponding interactions among them allows for picturing all the possible outcomes and hence finding the way for a better solution on global level – a solution to the present problem with nutritional disbalance across the globe.

The competitiveness of domestic rice production in East Africa: A domestic resource cost approach in Uganda

The rapid increase of rice imports in sub-Saharan Africa under the unstable situation in the world rice market during the 2000s has made it an important policy target for the countries in the region to increase self-sufficiency in rice in order to enhance food security. Whether domestic rice production can be competitive with imported rice is a serious question in East African countries that lie close, just across the Arabian Sea, to major rice exporting countries in South Asia. This study investigates the international competitiveness of domestic rice production in Uganda in terms of the domestic resource cost ratio. The results show that rainfed rice cultivation, which accounts for 95% of domestic rice production, does not have a comparative advantage with respect to rice imported from Pakistan, the largest supplier of imported rice to Uganda. However, the degree of non-competitiveness is not serious, and a high possibility exists for Uganda’s rainfed rice cultivation to become internationally competitive by improving yield levels by applying more modern inputs and enhancing labour productivity. Irrigated rice cultivation, though very limited in area, is competitive even under the present input-output structure when the cost of irrigation infrastructure is treated as a sunk cost. If the cost of installing irrigation infrastructure and its operation and maintenance is taken into account, the types of irrigation development that are economically feasible are not large-scale irrigation projects, but are small- and microscale projects for lowland rice cultivation and rain-water harvesting for upland rice cultivation.

Coordinating Inventory Control and Pricing Strategies with Random Demand and Fixed Ordering Cost: The Finite Horizon Case

We analyze a finite horizon, single product, periodic review model in which pricing and production/inventory decisions are made simultaneously. Demands in different periods are random variables that are independent of each other and their distributions depend on the product price. Pricing and ordering decisions are made at the beginning of each period and all shortages are backlogged. Ordering cost includes both a fixed cost and a variable cost proportional to the amount ordered. The objective is to find an inventory policy and a pricing strategy maximizing expected profit over the finite horizon. We show that when the demand model is additive, the profit-to-go functions are k-concave and hence an (s,S,p) policy is optimal. In such a policy, the period inventory is managed based on the classical (s,S) policy and price is determined based on the inventory position at the beginning of each period. For more general demand functions, i.e., multiplicative plus additive functions, we demonstrate that the profit-to-go function is not necessarily k-concave and an (s,S,p) policy is not necessarily optimal. We introduce a new concept, the symmetric k-concave functions and apply it to provide a characterization of the optimal policy.

Coordinating Inventory Control and Pricing Strategies with Random Demand and Fixed Ordering Cost: the Infinite Horizon Case

We analyze an infinite horizon, single product, periodic review model in which pricing and production/inventory decisions are made simultaneously. Demands in different periods are identically distributed random variables that are independent of each other and their distributions depend on the product price. Pricing and ordering decisions are made at the beginning of each period and all shortages are backlogged. Ordering cost includes both a fixed cost and a variable cost proportional to the amount ordered. The objective is to maximize expected discounted, or expected average profit over the infinite planning horizon. We show that a stationary (s,S,p) policy is optimal for both the discounted and average profit models with general demand functions. In such a policy, the period inventory is managed based on the classical (s,S) policy and price is determined based on the inventory position at the beginning of each period.

A process-based cost estimating tool for ship structural designs

by John M. Barentine.

Breakguides: Creació d'una empresa de guiatge low cost

El projecte es planteja el repte de cobrir un forat en l’oferta turística seguint la fórmula low cost: el guiatge turístic. La idea de la empresa que volem estudiar i crear (BREAKGUIDES) és la de poder oferir els serveis de guiatge, ja siguin guies correu o guies locals en destinació, seguint una fórmula low cost que s’adapti al nou perfil de turista i al seu pressupost. L’empresa tindrà un perfil semblant al d’una xarxa social que ofereixi serveis de guiatge a canvi d’un petit sou i la manutenció

A quality-based cost distribution charging scheme for QoS multicast networks

This paper presents a new charging scheme for cost distribution along a point-to-multipoint connection when destination nodes are responsible for the cost. The scheme focus on QoS considerations and a complete range of choices is presented. These choices go from a safe scheme for the network operator to a fair scheme to the customer. The in-between cases are also covered. Specific and general problems, like the incidence of users disconnecting dynamically is also discussed. The aim of this scheme is to encourage the users to disperse the resource demand instead of having a large number of direct connections to the source of the data, which would result in a higher than necessary bandwidth use from the source. This would benefit the overall performance of the network. The implementation of this task must balance between the necessity to offer a competitive service and the risk of not recovering such service cost for the network operator. Throughout this paper reference to multicast charging is made without making any reference to any specific category of service. The proposed scheme is also evaluated with the criteria set proposed in the European ATM charging project CANCAN

Operational Cost Reduction in WDM Networks using Lighttours

Wavelength division multiplexing (WDM) networks have been adopted as a near-future solution for the broadband Internet. In previous work we proposed a new architecture, named enhanced grooming (G+), that extends the capabilities of traditional optical routes (lightpaths). In this paper, we compare the operational expenditures incurred by routing a set of demands using lightpaths with that of lighttours. The comparison is done by solving an integer linear programming (ILP) problem based on a path formulation. Results show that, under the assumption of single-hop routing, almost 15% of the operational cost can be reduced with our architecture. In multi-hop routing the operation cost is reduced in 7.1% and at the same time the ratio of operational cost to number of optical-electro-optical conversions is reduced for our architecture. This means that ISPs could provide the same satisfaction in terms of delay to the end-user with a lower investment in the network architecture

All-Optical Label Stacking: Easing the Trade-offs Between Routing and Architecture Cost in All-Optical Packet Switching

All-optical label swapping (AOLS) forms a key technology towards the implementation of all-optical packet switching nodes (AOPS) for the future optical Internet. The capital expenditures of the deployment of AOLS increases with the size of the label spaces (i.e. the number of used labels), since a special optical device is needed for each recognized label on every node. Label space sizes are affected by the way in which demands are routed. For instance, while shortest-path routing leads to the usage of fewer labels but high link utilization, minimum interference routing leads to the opposite. This paper studies all-optical label stacking (AOLStack), which is an extension of the AOLS architecture. AOLStack aims at reducing label spaces while easing the compromise with link utilization. In this paper, an integer lineal program is proposed with the objective of analyzing the softening of the aforementioned trade-off due to AOLStack. Furthermore, a heuristic aiming at finding good solutions in polynomial-time is proposed as well. Simulation results show that AOLStack either a) reduces the label spaces with a low increase in the link utilization or, similarly, b) uses better the residual bandwidth to decrease the number of labels even more