908 resultados para variable costing
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* The work was supported by the RFBR under Grant N07-01-00331a.
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This paper examines the relationship between medical and hospital accounting discourses during the two decades after the 1946 National Health Service (NHS) Act for England and Wales. It argues that the departmental costing system introduced into the NHS in 1957 was concerned with the administrative aspects of hospital costliness as contemporary hospital accountants suggested that the perceived incomparability, immeasurability and uncontrollability of medical practice precluded the application of cost accounting to the clinical functions of hospitals. The paper links these suggestions to medical discourses which portrayed the practice of medicine as an intuitive and experience-based art and argues that post-war conceptions of clinical medicine represented this domain in a manner that was neither susceptible to the calculations of cost accountants nor to calculating and normalising intervention more generally. The paper concludes by suggesting that a closer engagement with medical discourses may enhance our understanding of historical as well as present day attempts to make medicine calculable.
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In the nonparametric framework of Data Envelopment Analysis the statistical properties of its estimators have been investigated and only asymptotic results are available. For DEA estimators results of practical use have been proved only for the case of one input and one output. However, in the real world problems the production process is usually well described by many variables. In this paper a machine learning approach to variable aggregation based on Canonical Correlation Analysis is presented. This approach is applied for efficiency estimation of all the farms in Terceira Island of the Azorean archipelago.
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* The work was supported by the RFBR under Grants N07-01-00331a, 08-07-00136a
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Mathematics Subject Classification: 26D10, 46E30, 47B38
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2000 Mathematics Subject Classification: 45A05, 45B05, 45E05,45P05, 46E30
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Let us have an indirectly measurable variable which is a function of directly measurable variables. In this survey we present the introduced by us method for analytical representation of its maximum absolute and relative inaccuracy as functions, respectively, of the maximum absolute and of the relative inaccuracies of the directly measurable variables. Our new approach consists of assuming for fixed variables the statistical mean values of the absolute values of the coefficients of influence, respectively, of the absolute and relative inaccuracies of the directly measurable variables in order to determine the analytical form of the maximum absolute and relative inaccuracies of an indirectly measurable variable. Moreover, we give a method for determining the numerical values of the maximum absolute and relative inaccuracies. We define a sample plane of the ideal perfectly accurate experiment and using it we give a universal numerical characteristic – a dimensionless scale for determining the quality (accuracy) of the experiment.
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In this paper a variable neighborhood search (VNS) approach for the task assignment problem (TAP) is considered. An appropriate neighborhood scheme along with a shaking operator and local search procedure are constructed specifically for this problem. The computational results are presented for the instances from the literature, and compared to optimal solutions obtained by the CPLEX solver and heuristic solutions generated by the genetic algorithm. It can be seen that the proposed VNS approach reaches all optimal solutions in a quite short amount of computational time.
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MSC 2010: 26A33, 70H25, 46F12, 34K37 Dedicated to 80-th birthday of Prof. Rudolf Gorenflo
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We use the GN-model to assess Nyquist-WDM 100/200Gbit/s PM-QPSK/16QAM signal reach on low loss, large core area fibre using extended range, variable gain hybrid Raman-EDFAs. 5000/1500km transmission is possible over a wide range of amplifier spans. © OSA 2014.
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ACM Computing Classification System (1998): I.2.8, G.1.6.
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This paper presents a Variable neighbourhood search (VNS) approach for solving the Maximum Set Splitting Problem (MSSP). The algorithm forms a system of neighborhoods based on changing the component for an increasing number of elements. An efficient local search procedure swaps the components of pairs of elements and yields a relatively short running time. Numerical experiments are performed on the instances known in the literature: minimum hitting set and Steiner triple systems. Computational results show that the proposed VNS achieves all optimal or best known solutions in short times. The experiments indicate that the VNS compares favorably with other methods previously used for solving the MSSP. ACM Computing Classification System (1998): I.2.8.
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In this paper a Variable Neighborhood Search (VNS) algorithm for solving the Capacitated Single Allocation Hub Location Problem (CSAHLP) is presented. CSAHLP consists of two subproblems; the first is choosing a set of hubs from all nodes in a network, while the other comprises finding the optimal allocation of non-hubs to hubs when a set of hubs is already known. The VNS algorithm was used for the first subproblem, while the CPLEX solver was used for the second. Computational results demonstrate that the proposed algorithm has reached optimal solutions on all 20 test instances for which optimal solutions are known, and this in short computational time.
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A Raman converter based on an active fiber with variable mode structure is experimentally and theoretically studied. It is demonstrated that a conventional telecommunication fiber with variable mode structure can be used to construct Raman converters © Pleiades Publishing, Ltd., 2011.