Estimation of Handling Cost Reductions Due to Layout Changes

Author(s):  
Allan S. Carrie
2005 ◽  
Vol 44 (4I) ◽  
pp. 359-386 ◽  
Author(s):  
Robert E. Evenson

Pakistan achieved high levels of Green Revolution Modern Variety (GRMV) adoption in the Green Revolution. Pakistan out-performed India and Bangladesh in the Green Revolution. Only China, among major countries, out-performed Pakistan in the Green Revolution. Pakistan does not have the food safety and environmental risk studies in place to support a regulatory environment for biotechnology. In effect, Pakistan is following the “precautionary principle” and applying it to science policy. This paper argues that this is a mistake. Pakistan is paying a “double penalty” for its inability to develop the regulatory systems required to take advantage of genetically modified (GM) crops. Not only does it lose the cost reductions enabled by GM crops, but because other countries have adopted GM crops, world prices are lower as a result and affect Pakistan’s export crops.


2020 ◽  
Vol 1 (2) ◽  
Author(s):  
N. A. Fakharulrazi ◽  
◽  
F. Yakub ◽  
M. N. Baba ◽  
L. F. Zhao ◽  
...  

Composting food waste is a delicate procedure that requires specific infrastructure and machinery that can gradually transform the wastes to nutrient-rich manure. Nevertheless, it also desires a constant attention by experts to achieve a quality outcome. Therefore, automatic composting machinery is a promising new idea as modern technology is taking over the world with it high efficiency. The objective of this paper is to build a fully automated composting machine that can help to reduce food waste using a more efficient and environmentally friendly method. This machine has its special features of heating, cooling and grinding which is simple and easy to use for every consumer at just one touch of a button. In addition, it uses a special filter to eliminate unpleasant odor to ensure consumer’s space of mind. The composting process uses node microcontroller (MCU) to run its operation and Internet of Things (IoT) with a developed mobile application to measure the amount of food waste, current process and its moisture content before turning the waste into high nutrient flakes at around 10% of its original volume. It will also notify the consumer when the whole process is done and the final product is ready to use. The produced flakes are good for nurturing soils, use as fertilizer, and renewable source of energy or animal feed. The benefit is to help reduce handling cost of waste at landfill. Excessive logistical energy is required to send food waste to landfill if conventional equipment is applied. This product has a high potential to penetrate the end users who usually cooks at home and also the industrial food manufacturers whether from medium to large which produces a lot of raw waste. Essentially, this machine allows food waste, through implementation of IoT to be converted to usable fertilizer.


2021 ◽  
Vol 3 (2) ◽  
pp. 444-453
Author(s):  
Arturo Cervantes Trejo ◽  
Sophie Domenge Treuille ◽  
Isaac Castañeda Alcántara

AbstractThe Institute for Security and Social Services for State Workers (ISSSTE) is a large public provider of health care services that serve around 13.2 million Mexican government workers and their families. To attain process efficiencies, cost reductions, and improvement of the quality of diagnostic and imaging services, ISSSTE was set out in 2019 to create a digital filmless medical image and report management system. A large-scale clinical information system (CIS), including radiology information system (RIS), picture archiving and communication system (PACS), and clinical data warehouse (CDW) components, was implemented at ISSSTE’s network of forty secondary- and tertiary-level public hospitals, applying global HL-7 and Digital Imaging and Communications in Medicine (DICOM) standards. In just 5 months, 40 hospitals had their endoscopy, radiology, and pathology services functionally interconnected within a national CIS and RIS/PACS on secure private local area networks (LANs) and a secure national wide area network (WAN). More than 2 million yearly studies and reports are now in digital form in a CDW, securely stored and always available. Benefits include increased productivity, reduced turnaround times, reduced need for duplicate exams, and reduced costs. Functional IT solutions allow ISSSTE hospitals to leave behind the use of radiographic film and printed medical reports with important cost reductions, as well as social and environmental impacts, leading to direct improvement in the quality of health care services rendered.


2020 ◽  
Vol 11 (1) ◽  
pp. 187-206
Author(s):  
Philipp Hummel ◽  
Jacob Hörisch

Purpose Stakeholder theory research identifies changes in language as one possible mechanism to overcome the deficiencies of current accounting practices with regard to social aspects. This study aims to examine the effects of the terms used for specific accounts on company internal decision-making, drawing on the example of “value creation accounting”. Design/methodology/approach The study uses a survey based-experiment to analyze the effects of terms used for specific accounts on decision-making, with a focus on social aspects (in particular expenditures for staff) in cost reduction and expenditure decisions. Findings The findings indicate that wordings, which more closely relate to value creation than to costs, decrease cost reductions and increase the priority ascribed to the social aspect of reducing staff costs in times of financial shortage. The effects of terms used on cost reductions are stronger among female decision makers. Practical implications The analysis suggests that conventional accounting language best suits organizations that aim at incentivizing decision makers to primarily cut costs. By contrast, if an organization follows an approach that puts importance on social aspects in times of financial shortage and on not doing too sharp cost reductions, value creation-oriented language is the more effective approach. Social implications The study suggests that the specific terminology used for accounts should be chosen more carefully and with awareness for the possible effects on cost reduction decisions as well as on social consequences. Originality/value This study contributes to a better understanding of the relevance of language in accounting. It suggests that the terms used for accounts should be chosen purposefully because of their far-reaching potential consequences for stakeholders as well as for the organization.


1988 ◽  
Vol 22 (3-4) ◽  
pp. 229-241 ◽  
Author(s):  
Richard L. Beauchamp ◽  
Jack F. Sindorf
Keyword(s):  

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