975 resultados para Cost accounting.


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A simple, low-cost, and efficient airlift photobioreactor for microalgal mass culture was designed and developed. The reactor was made of Plexiglas, and composed of three major parts: outer tube, draft tube and air duct. The fluid-dynamic characteristics of the airlift reactor were studied. The system proved to be well suited to the mass cultivation of a marine microalga, Chlorella sp. In batch culture, the biomass volumetric output rate of 0.21 g l(-1) d(-1) was obtained at the superficial gas velocity of 4 mm s(-1) in the draft tube.

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针对具有时变不确定性且不确定性界为椭球的线性系统提出了一种新的具有自适应机制的鲁棒保性能控制器设计方法。首先,引入一个具有可由自适应律在线调整的可调参数的目标模型,通过该参数来保证由目标模型与被控模型所获得的误差系统渐近稳定。结合保证目标模型稳定性的设计,最终形成保证闭环系统稳定且控制器增益仿射依赖于可调参数的鲁棒保性能跟踪控制器。应用于安装在试验平台上的小型直升机航向控制中,仿真试验表明了该方法的有效性。

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The anchorages are unparalleled structures only in a suspension bridge, and as main bearing facilities, play an important role in connecting the superstructures and the ground. The tunnel anchorage, as one alternative type of the anchorages, has more advantages over its counterpart, the gravity anchorage. With the tunnel anchorages adopted, not only can surface excavation be reduced to protect the environment, and natural condition of the rock be utilized and potential bearing capacity of surrounding rock be mobilized to save engineering cost, but also the technological predominance of auxiliary engineering measures, such as prestressed concrete, anchoring piles, rock anchors and collar beam between the two separated anchorages, can be easily cooperated to work together harmoniously under the circumstances of poor rock quality. There are plentiful high mountains and deep canyons in west part of China, and long-span bridge construction is inevitably encountered in order to realize leapfrogging development of the transportation infrastructure. Western mountainous areas usually possess the conditions for constructing tunnel anchorages, and therefore, the tunnel anchorages, which are conformed to the conception of resource conservative and sustainable society, extremely have application and popularization value in western underdeveloped region. The scientific and technological problem about the design, construction and operation of tunnel anchorages should be further investigated. Combining the engineering of western tunnel anchorages for the Balinghe Suspension Bridge, this paper probed into the survey method and in-situ test method for tunnel anchorages, scientific rock quality evaluation of surrounding rock to provide reasonable physical and mechanical parameters for design, construction and operation of tunnel anchorages, bearing capacity estimation for tunnel anchorage, deformation prediction of the anchorage-rockmass system, tunnel-anchorage slope stability analysis and the evaluation of excavation stability and degree of safety of the anchorage tunnel. The following outcomes were obtained: 1. Materials of tunnel anchorages of suspension bridge built (and in progress) at home and abroad were systematically sorted out, with the engineering geological condition and geomechanical property of surrounding rock around the anchorage tunnel, the design size of anchorages and the construction method of anchorage tunnel paid more emphasis on, to unveil the internal relationship between the engineering geological conditions of surrounding rock and the design size and axis angle of anchorages and provide references for future design, construction and study of tunnel anchorages. 2. Physical and mechanical parameters were recommended based on three domestic and foreign methods of rock quality evaluation. 3. In-situ tests, adopting the back-thrust method, of two kinds of reduced scale model, 1/30 and 1/20, for the tunnel anchorages were conducted in the declining exploration drift with rock mass at the test depth being the same as surrounding rock around real anchorages, and reliable field rockmass displacement data were acquired. Attenuation relation between the increment of distance from the anchorage and the decrement of rockmass displacement under maximum test load, and influential scope suffered by anchorage load were obtained. 4. Using similarity theory, the magnitude of real anchorage and rockmass displacement under design load and degree of safety of the anchorage system were deduced. Furthermore, inversion analysis to deformation modulus of slightly weathered dolomite rock, the surrounding rock of anchorage tunnel, was performed by the means of numerical simulation. 5. The influential law of the geometrical size to the limit bearing capacity of tunnel anchorage was studied. 6. Based on engineering geological survey data, accounting for the combination of strata layer and adverse discontinuities, the failure patterns of tunnel anchorage slope were divided into three modes: sliding of splay saddle pier slope, superficial-layer slippage, and deep-layer slippage. Using virtual work principle and taking anchorage load in account, the stability of the three kinds of failure patterns were analyzed in detail. 7. The step-by-step excavation of anchorage tunnel, the numerical overload and the staged decrement of rock strength parameters were numerically simulated to evaluate the excavation stability of surrounding rock around anchorage tunnel, the overload performance of tunnel anchorage, and the safety margin of strength parameters of the surrounding rock.

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As a kind of strategic resource,petroleum play an very important role in current social stability, economic development and state safety. Since 1993 China has turned from a net oil exporter into a net oil importer, the figure of imported oil increased from then on. In 2004 China's total energy consumption exceeded Japan’s, and ranked in the second place, just inferior to America. Today China is the world’s third-largest importing nation, accounting for 6% of world imports and 8% of world consumption. Comparing with other strategic petroleum reserve schemes, underground oil storage possess many advantages, such as security, economy, less pollution, save land, suited for strategic reserve and so on, so it is the most ideal form for strategic petroleum reserve. In the background of China Strategic Petroleum Reserve Program started just now, this paper choose Circum-Bo sea region as a study area, and do some system study on the underground oil storage caverns constructed in inter-large granite rock masses in Circum-Bo sea region. On the foundation of a great amount of information come from both home and abroad, firstly this paper analysed the principle, economy, cavern shape, profile dimension, and gain some cognizances and logos, as follows: ①Hard rock mass such as granite is the major rock, in which underground oil storage are constructed; ②Unlined underground oil storage caverns had been wide spread used as a sort of oil storage form abroad, there already exist a suit of skilled experience and technologies to prevent oil product from leaking; ③Compared with surface tanks, underground oil storage cavern possess predominance in economy clearly. In general, it will be more economical when the storage capacity exceed 50000m3. The quality of rock mass is the most important factor for underground storage cost, however such as hydrogeology, storage capacity, the number of storage galleries, the length, storage product, mechanical equipments, geographic location also influent the cost. In designed depth of the underground storage, the rock mass of Jinzhou mainly belong to class Ⅱ, but parts with dykes, clayization alteration, and dense joints are Ⅲ, Ⅳ; ④Now, there are few underground oil storages span more than 25m in both abroad and home. The examples of some ancient underground works and modern underground excavation with wide span surely give us many precious elicitations to construct more great unlined storage caverns, when the rock mass quality is good, cavern shape and construction method also are proper, it is quite possible to construct underground oil storage cavern with span more than 30m . The main axis orientation of Jinzhou underground oil storage cavern is NW direction, the cavern's elevation locate between -53msl and -76msl. The storage's total volume is about 3×106m3, composed of 8 parallel galleries with 950m length, the pillars between them are 45m, and every two of galleries form one unit, which can deposit 75×104m3 for each unit. The product will be stored are Saudi light and Saudi medium crude oil, the main cavern's section is 411.5m2, with 23m height and 19m width. According to the principle and technique of engineering geomechanics, this study supply a sort of system scientific thinking and method for sitting location of underground oil storage in granite region: ① On the foundation of the earth crust stability sub-zone appraise of Circum-Bo sea region, farther research concerning granite distribution, genesis, geological period and fault structure are conducted in stable areas, generally, this paper select Liaoxi, east shore of Liaotung peninsula and Jiaotung peninsula as target areas for underground oil storage regions, where Mesozoic granite is magnitude; ②After roundly comparison in facts of geologic structure, engineering geology, hydrogeology, topography, transportation and so on of three granite distributed areas, at last, selecting Jingzhou granite zone in Liaoxi out as an ideal construction area; ③ Detailed investigation is conducted in the southeast of Baimashi in Jingzhou development district, the final field. Ultrasonic Borehole Television, as a major way to collect original information of borehole rock mass were used, which is very effective to appraise the quality of deep rock mass; ④ According to the field data of tectonic stress, rock mass quality, the spatial distribution of fracture water, some optimum designs in cross section, axial direction and cavern span have been designed for the underground oil storage cavern layout in Jinzhou. To understand the characteristics of swelling alteration rock in Jinzhou granite mass, collected abundant swelling alteration rock engineering examples in granite, which study them in detail, concluded the swelling alteration rock distribute nearly everywhere in China, intruded medium-basic dykes alteration, along discontinuities and mineral hydrothermal alteration with genesis of granite are three main forms clayization alteration rock in granite rock mass. In Jinzhou field, from macro to micro studied the swelling rock which induced by mid-basic dyke intrusion, with weak swelling. In conclusion, this paper conclude the distribution rule and features of expansion alteration rock in filed, and advise some technical suggestions for excavation at swelling alteration rock part. The main features of this paper: ①In the process of site selection, investigation and design, a suit of technique and method of engineering geomechanics metasynthesis were formed, which is significative to guide the large scale underground oil storage cavern sitting location, investigation and design in granite rock mass; ②The detailed discussion on the engineering geology problems in granite mass, such as weathering crust, faults, dykes and clayization alteration rock, are useful for other projects in aspects of site selection, engineering geology evaluation and stability estimation; ③The summary and integration of the genesis, type, countermeasure relate to swelling alteration rock, also is likely to be used for other underground oil storage caverns constructed in swelling alteration granite. In conclusion, this study is meaningful for guiding the large scale underground oil storage for site selection, investigation and design in granite rock mass.

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N.W. Hardy and M.H. Lee. The effect of the product cost factor on error handling in industrial robots. In Maria Gini, editor, Detecting and Resolving Errors in Manufacturing Systems. Papers from the 1994 AAAI Spring Symposium Series, pages 59-64, Menlo Park, CA, March 1994. The AAAI Press. Technical Report SS-94-04, ISBN 0-929280-60-1.

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Previous research argues that large non-controlling shareholders enhance firm value because they deter expropriation by the controlling shareholder. We propose that the conflicting incentives faced by large shareholders may induce a nonlinear relationship between the relative size of large shareholdings and firm value. Consistent with this prediction, we present evidence that there are costs of having a second (and third) largest shareholder, especially when the largest shareholdings are similar in size. Our results are robust to various relative size proxies, firm performance measures, model specifications, and potential endogeneity issues.

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The Basic Income has been defined as a relatively small income that the public Administration unconditionally provides to all its members as a citizenship right. Its principal objective consists on guaranteeing the entire population with an income enough to satisfy living basic needs, but it could have other positive effects such as a more equally income redistribution or tax fraud fighting, as well as some drawbacks, like the labor supply disincentives. In this essay we present the argument in favor and against this policy and ultimately define how it could be financed according to the actual tax and social benefits’ system in Navarra. The research also approaches the main economic implications of the proposal, both in terms of static income redistribution and discusses other relevant dynamic uncertainties.

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Background: Many African countries are rapidly expanding HIV/AIDS treatment programs. Empirical information on the cost of delivering antiretroviral therapy (ART) for HIV/AIDS is needed for program planning and budgeting. Methods: We searched published and gray sources for estimates of the cost of providing ART in service delivery (non-research) settings in sub-Saharan Africa. Estimates were included if they were based on primary local data for input prices. Results: 17 eligible cost estimates were found. Of these, 10 were from South Africa. The cost per patient per year ranged from $396 to $2,761. It averaged approximately $850/patient/year in countries outside South Africa and $1,700/patient/year in South Africa. The most recent estimates for South Africa averaged $1,200/patient/year. Specific cost items included in the average cost per patient per year varied, making comparison across studies problematic. All estimates included the cost of antiretroviral drugs and laboratory tests, but many excluded the cost of inpatient care, treatment of opportunistic infections, and/or clinic infrastructure. Antiretroviral drugs comprised an average of one third of the cost of treatment in South Africa and one half to three quarters of the cost in other countries. Conclusions: There is very little empirical information available about the cost of providing antiretroviral therapy in non-research settings in Africa. Methods for estimating costs are inconsistent, and many estimates combine data drawn from disparate sources. Cost analysis should become a routine part of operational research on the treatment rollout in Africa.

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The objective of unicast routing is to find a path from a source to a destination. Conventional routing has been used mainly to provide connectivity. It lacks the ability to provide any kind of service guarantees and smart usage of network resources. Improving performance is possible by being aware of both traffic characteristics and current available resources. This paper surveys a range of routing solutions, which can be categorized depending on the degree of the awareness of the algorithm: (1) QoS/Constraint-based routing solutions are aware of traffic requirements of individual connection requests; (2) Traffic-aware routing solutions assume knowledge of the location of communicating ingress-egress pairs and possibly the traffic demands among them; (3) Routing solutions that are both QoS-aware as (1) and traffic-aware as (2); (4) Best-effort solutions are oblivious to both traffic and QoS requirements, but are adaptive only to current resource availability. The best performance can be achieved by having all possible knowledge so that while finding a path for an individual flow, one can make a smart choice among feasible paths to increase the chances of supporting future requests. However, this usually comes at the cost of increased complexity and decreased scalability. In this paper, we discuss such cost-performance tradeoffs by surveying proposed heuristic solutions and hybrid approaches.

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As the Internet has evolved and grown, an increasing number of nodes (hosts or autonomous systems) have become multihomed, i.e., a node is connected to more than one network. Mobility can be viewed as a special case of multihoming—as a node moves, it unsubscribes from one network and subscribes to another, which is akin to one interface becoming inactive and another active. The current Internet architecture has been facing significant challenges in effectively dealing with multihoming (and consequently mobility). The Recursive INternet Architecture (RINA) [1] was recently proposed as a clean-slate solution to the current problems of the Internet. In this paper, we perform an average-case cost analysis to compare the multihoming / mobility support of RINA, against that of other approaches such as LISP and MobileIP. We also validate our analysis using trace-driven simulation.

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Background: Elective repeat caesarean delivery (ERCD) rates have been increasing worldwide, thus prompting obstetric discourse on the risks and benefits for the mother and infant. Yet, these increasing rates also have major economic implications for the health care system. Given the dearth of information on the cost-effectiveness related to mode of delivery, the aim of this paper was to perform an economic evaluation on the costs and short-term maternal health consequences associated with a trial of labour after one previous caesarean delivery compared with ERCD for low risk women in Ireland.Methods: Using a decision analytic model, a cost-effectiveness analysis (CEA) was performed where the measure of health gain was quality-adjusted life years (QALYs) over a six-week time horizon. A review of international literature was conducted to derive representative estimates of adverse maternal health outcomes following a trial of labour after caesarean (TOLAC) and ERCD. Delivery/procedure costs derived from primary data collection and combined both "bottom-up" and "top-down" costing estimations.Results: Maternal morbidities emerged in twice as many cases in the TOLAC group than the ERCD group. However, a TOLAC was found to be the most-effective method of delivery because it was substantially less expensive than ERCD ((sic)1,835.06 versus (sic)4,039.87 per women, respectively), and QALYs were modestly higher (0.84 versus 0.70). Our findings were supported by probabilistic sensitivity analysis.Conclusions: Clinicians need to be well informed of the benefits and risks of TOLAC among low risk women. Ideally, clinician-patient discourse would address differences in length of hospital stay and postpartum recovery time. While it is premature advocate a policy of TOLAC across maternity units, the results of the study prompt further analysis and repeat iterations, encouraging future studies to synthesis previous research and new and relevant evidence under a single comprehensive decision model.

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The work presented in this thesis described the development of low-cost sensing and separation devices with electrochemical detections for health applications. This research employs macro, micro and nano technology. The first sensing device developed was a tonerbased micro-device. The initial development of microfluidic devices was based on glass or quartz devices that are often expensive to fabricate; however, the introduction of new types of materials, such as plastics, offered a new way for fast prototyping and the development of disposable devices. One such microfluidic device is based on the lamination of laser-printed polyester films using a computer, printer and laminator. The resulting toner-based microchips demonstrated a potential viability for chemical assays, coupled with several detection methods, particularly Chip-Electrophoresis-Chemiluminescence (CE-CL) detection which has never been reported in the literature. Following on from the toner-based microchip, a three-electrode micro-configuration was developed on acetate substrate. This is the first time that a micro-electrode configuration made from gold; silver and platinum have been fabricated onto acetate by means of patterning and deposition techniques using the central fabrication facilities in Tyndall National Institute. These electrodes have been designed to facilitate the integration of a 3- electrode configuration as part of the fabrication process. Since the electrodes are on acetate the dicing step can automatically be eliminated. The stability of these sensors has been investigated using electrochemical techniques with excellent outcomes. Following on from the generalised testing of the electrodes these sensors were then coupled with capillary electrophoresis. The final sensing devices were on a macro scale and involved the modifications of screenprinted electrodes. Screen-printed electrodes (SPE) are generally seen to be far less sensitive than the more expensive electrodes including the gold, boron-doped diamond and glassy carbon electrodes. To enhance the sensitivity of these electrodes they were treated with metal nano-particles, gold and palladium. Following on from this, another modification was introduced. The carbonaceous material carbon monolith was drop-cast onto the SPE and then the metal nano-particles were electrodeposited onto the monolith material

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Wind energy is predominantly a nonsynchronous generation source. Large-scale integration of wind generation with existing electricity systems, therefore, presents challenges in maintaining system frequency stability and local voltage stability. Transmission system operators have implemented system operational constraints (SOCs) in order to maintain stability with high wind generation, but imposition of these constraints results in higher operating costs. A mixed integer programming tool was used to simulate generator dispatch in order to assess the impact of various SOCs on generation costs. Interleaved day-ahead scheduling and real-time dispatch models were developed to allow accurate representation of forced outages and wind forecast errors, and were applied to the proposed Irish power system of 2020 with a wind penetration of 32%. Savings of at least 7.8% in generation costs and reductions in wind curtailment of 50% were identified when the most influential SOCs were relaxed. The results also illustrate the need to relax local SOCs together with the system-wide nonsynchronous penetration limit SOC, as savings from increasing the nonsynchronous limit beyond 70% were restricted without relaxation of local SOCs. The methodology and results allow for quantification of the costs of SOCs, allowing the optimal upgrade path for generation and transmission infrastructure to be determined.

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This research investigates whether a reconfiguration of maternity services, which collocates consultant- and midwifery-led care, reflects demand and value for money in Ireland. Qualitative and quantitative research is undertaken to investigate demand and an economic evaluation is performed to evaluate the costs and benefits of the different models of care. Qualitative research is undertaken to identify women’s motivations when choosing place of delivery. These data are further used to inform two stated preference techniques: a discrete choice experiment (DCE) and contingent valuation method (CVM). These are employed to identify women’s strengths of preferences for different features of care (DCE) and estimate women’s willingness to pay for maternity care (CVM), which is used to inform a cost-benefit analysis (CBA) on consultant- and midwifery-led care. The qualitative research suggests women do not have a clear preference for consultant or midwifery-led care, but rather a hybrid model of care which closely resembles the Domiciliary Care In and Out of Hospital (DOMINO) scheme. Women’s primary concern during care is safety, meaning women would only utilise midwifery-led care when co-located with consultant-led care. The DCE also finds women’s preferred package of care closely mirrors the DOMINO scheme with 39% of women expected to utilise this service. Consultant- and midwifery-led care would then be utilised by 34% and 27% of women, respectively. The CVM supports this hierarchy of preferences where consultant-led care is consistently valued more than midwifery-led care – women are willing to pay €956.03 for consultant-led care and €808.33 for midwifery-led care. A package of care for a woman availing of consultant- and midwifery-led care is estimated to cost €1,102.72 and €682.49, respectively. The CBA suggests both models of care are cost-beneficial and should be pursued in Ireland. This reconfiguration of maternity services would maximise women’s utility, while fulfilling important objectives of key government policy.