scholarly journals Certified Abstract Cost Analysis

2021 ◽  
pp. 24-45
Author(s):  
Elvira Albert ◽  
Reiner Hähnle ◽  
Alicia Merayo ◽  
Dominic Steinhöfel
Keyword(s):  
Cost Analysis ◽  
Program Transformation ◽  
Symbolic Execution ◽  
Program Transformations ◽  
Deductive Verification ◽  
Relational Property ◽  
Transformation Rules ◽  
The Cost ◽  
The Impact ◽  
Execution Technique

AbstractA program containing placeholders for unspecified statements or expressions is called an abstract (or schematic) program. Placeholder symbols occur naturally in program transformation rules, as used in refactoring, compilation, optimization, or parallelization. We present a generalization of automated cost analysis that can handle abstract programs and, hence, can analyze the impact on the cost of program transformations. This kind of relational property requires provably precise cost bounds which are not always produced by cost analysis. Therefore, we certify by deductive verification that the inferred abstract cost bounds are correct and sufficiently precise. It is the first approach solving this problem. Both, abstract cost analysis and certification, are based on quantitative abstract execution (QAE) which in turn is a variation of abstract execution, a recently developed symbolic execution technique for abstract programs. To realize QAE the new concept of a cost invariant is introduced. QAE is implemented and runs fully automatically on a benchmark set consisting of representative optimization rules.

scholarly journals Custo da terapia tópica em pacientes com lesão por pressão

2018 ◽  
Vol 12 (10) ◽  
pp. 2555
Author(s):  
Daniel De Macêdo Rocha ◽  
Sandra Maria Gonçalves Bezerra ◽  
Aline Costa De Oliveira ◽  
Josiane Santos Silva ◽  
Italo Arão Pereira Ribeiro ◽  
...  
Keyword(s):  
Cost Analysis ◽  
Pressure Ulcer ◽  
Chronic Wounds ◽  
Topical Therapy ◽  
Lower Limbs ◽  
Cross Sectional ◽  
Stage 4 ◽  
The Cost ◽  
The Impact ◽  
Complex Wounds

RESUMOObjetivo: avaliar o custo da terapia tópica em pacientes com lesão por pressão. Método: estudo quantitativo, transversal e analítico realizado em um ambulatório de referência para tratamento de feridas complexas. A amostra constituiu-se de 20 participantes que procuraram o serviço para a avaliação e o tratamento da lesão. Utilizou-se, para a coleta de dados, um formulário para a caracterização sociodemográfica, clínica, terapêutica e de análise de custo. Realizou-se a análise por meio da estatística descritiva e inferencial. Resultados: houve o predomínio do sexo masculino, com idade média de 56,6 anos e de pacientes procedentes de Teresina. Prevaleceram feridas crônicas, localizadas na região sacral e em estágio 4. A análise do custo mostrou que as lesões em membros inferiores com odor fétido, tecido desvitalizado, exsudato intenso e que foram tratadas com o carvão ativado, espuma com prata e hidrofibra apresentaram maior custo. Conclusão: mostrou-se que a lesão por pressão apresentou alto custo determinado pelas características clínicas e métodos terapêuticos adotados. Evidenciou-se a necessidade da implementação de medidas preventivas e de novos estudos para mostrar o impacto da lesão nos serviços de saúde. Descritores: Ferimentos e Lesões; Lesão por Pressão; Bandagem; Custo e Análise de Custos; Enfermagem; Cuidados de Enfermagem.ABSTRACT Objective: to evaluate the cost of topical therapy in patients with pressure ulcers. Method: quantitative, cross-sectional and analytical study carried out at a reference outpatient clinic for the treatment of complex wounds. The sample consisted of 20 participants who sought the service for evaluation and the treatment of the ulcer. A form for sociodemographic, clinical, therapeutic and cost analysis was used for data collection. The analysis was carried out through descriptive and inferential statistics. Results: there was a predominance of males, with a mean age of 56.6 years and of patients coming from Teresina. Chronic wounds prevailed, located in the sacral region and in stage 4. The cost analysis showed that lesions in the lower limbs, with fetid odor, devitalized tissue, intense exudate and that were treated with activated charcoal, silver foam and hydrofiber presented higher cost. Conclusion: it was shown that the pressure ulcer presented a high cost determined by the clinical characteristics and therapeutic methods adopted. The need to implement preventive measures and new studies to show the impact of the injury on health services was evidenced. Descriptors: Wounds and Injuries; Pressure Ulcer; Bandages; Costs and Cost Analysis; Nursing; Nursing Care. RESUMEN Objetivo: evaluar el costo de la terapia tópica en pacientes con lesión por presión. Método: estudio cuantitativo, transversal y analítico realizado en un ambulatorio de referencia para el tratamiento de heridas complejas. La muestra se constituyó de 20 participantes que buscaban el servicio para la evaluación y el tratamiento de la lesión. Se utilizó, para recolección de datos, un formulario para caracterización sociodemográfica, clínica, terapéutica y análisis de costo. Se realizó el análisis por medio de la estadística descriptiva e inferencial. Resultados: hubo el predominio del sexo masculino, con una edad media de 56,6 años y de pacientes procedentes de Teresina. Prevalecían heridas crónicas, localizadas en la región sacra y en etapa 4. El análisis del costo mostró que las lesiones en miembros inferiores, con olor fétido, tejido desvitalizado, exudado intenso y que fueron tratadas con el carbón activado, espuma con plata e hidrofibra presentaron mayor costo. Conclusión: se mostró que la lesión por presión presentó alto costo, siendo determinada por las características clínicas y métodos terapéuticos adoptados. Se evidenció la necesidad de la aplicación de medidas preventivas y de nuevos estudios para mostrar el impacto de la lesión en los servicios de salud. Descriptores: Heridas y Lesiones; Úlcera por Presión; Vendajes; Costos y Análisis de Costo; Enfermería; Atención de Enfermería.

scholarly journals Risk factors and costs of household perspectives in hemodialysis patients on Hospital Of Bhayangkara Tk. I. R. Said Sukanto

2020 ◽  
Vol 14 (1) ◽  
Author(s):  
Anggelina Aprilia Pangalila ◽  
Prih Sarnianto ◽  
Shirly Kumala
Keyword(s):  
Risk Factors ◽  
Cost Analysis ◽  
Control Method ◽  
Hemodialysis Patients ◽  
Primary Data ◽  
Cross Sectional ◽  
Western Herbs ◽  
The Cost ◽  
The Impact ◽  
Structured Questionnaire

The incidence and prevalence of chronic kidney disease (CKD) patients in Indonesia is increasing every year. In the promotion of health promotion and prevention efforts, data related to risk factors and cost analysis are needed from the perspective of patients and / or families related to CKD treatment that requires replacement therapy for kidney function (Hemodialysis / HD). CKD patients undergo HD therapy generally twice a week, making it a relatively large burden on them. This study aims to determine the risk factors for CKD in hemodialysis patients at Bhayangkara Hospital Tk. I R. Said Sukanto and the impact of the cost of HD therapy from a household perspective. In an observational study with this case control method. Primary data was taken through interviews using a structured questionnaire with 100 HD patients (cases) and 100 patients from other poly (control), cross sectional. Risk factor analysis was carried out by logistic regression (p <0.05) and cost analysis using the accounting method. The results showed that in terms of socio-demography, ages above 40-49 years had a risk of 32.7 times and ≥ 50 years had a risk of 17.9 times having CKD compared to <30 years of age with an education level ≤ SD-SMA at risk 16.9 times affected by CKD from the academy / university group, and the income of Rp. 2,000,000 - Rp. 4,000,000 has a risk of 8.4 times being affected by CKD from income groups> Rp. 6,000,000. In terms of biophysiology, hypertension, diabetes and anemia had a risk of 516 times, 54 times and 272 times the effect of CKD. The habit of consuming Chinese and Western herbs increases the risk of developing CKD up to 10.9 times. The cost of the household perspective issued by the patient includes a meal cost of Rp360,000, transportation costs Rp.320,000 and drugs and multivitamins Rp250,000. The potential loss of productivity reaches Rp1,241,904 per patient per month.

scholarly journals Cost Analysis of Chaff Harvesting Concepts in Germany

Agronomy ◽  
2019 ◽  
Vol 9 (10) ◽  
pp. 579 ◽  
Author(s):  
Jannike Sophie Unger ◽  
Christoph Glasner
Keyword(s):  
Cost Analysis ◽  
Supply Chains ◽  
Cost Estimation ◽  
Base Case ◽  
End User ◽  
Harvesting Process ◽  
The Cost ◽  
The Impact ◽  
Harvesting Costs ◽  
Harvest Residue

This work assesses the costs of exploiting the biomass feedstock chaff. Chaff is a harvest residue generated during the conventional grain harvesting process and usually remains on the field. In this paper, the costs of collecting and supplying chaff to the end user with different harvesting methods and supply chains are analyzed. The costs are estimated for a base case defining a set of general assumptions. The impact of these assumptions is analyzed in a sensitivity analysis by means of tornado diagrams. A full costing method based on the VDI guideline 2067 part 1 is applied for the cost estimation. The cost analysis reveals that ceasing the fractioning of grain, straw and chaff during harvesting and transporting them as a mixture reduces the harvesting costs significantly. The costs are decreased due to a reduction in agricultural operations and processing large amounts of material. The lowest total costs originate from the production of chaff-straw bales. Harvesting chaff as a single fraction leads to the highest costs with the investigated supply chains. Comparing the costs of chaff supply to potential revenues shows that an exploitation of the harvest residue can be economically feasible.

Use and misuse of blood and blood products: Evaluation of the impact of new fridge lock system and the cost analysis

2010 ◽  
Vol 27 ◽  
pp. 110
Author(s):  
S. Sharafudeen ◽  
R. Wadhwani ◽  
J. Chieza ◽  
M. Lawn ◽  
P. Found
Keyword(s):  
Cost Analysis ◽  
Blood Products ◽  
The Cost ◽  
The Impact

Cost analysis of home monitoring in lung transplant recipients

2007 ◽  
Vol 23 (2) ◽  
pp. 216-222 ◽  
Author(s):  
Terrence J. Adam ◽  
Stanley M. Finkelstein ◽  
Stephen T. Parente ◽  
Marshall I. Hertz
Keyword(s):  
Cost Analysis ◽  
Medical Care ◽  
Lung Transplant ◽  
Patient Adherence ◽  
Monitoring Program ◽  
Home Monitoring ◽  
First Year ◽  
Percent Reduction ◽  
The Cost ◽  
The Impact

Objectives: The University of Minnesota has maintained a home monitoring program for over 10 years for lung and heart–lung transplant patients. A cost analysis was completed to assess the impact of home monitoring on the cost of post-transplant medical care.Methods: Clinical information gathered with the monitoring system includes spirometry, vital signs, and symptom data. To estimate the impact of this system on medical costs, we completed a retrospective analysis of the effects of home monitoring on the cost of post-lung transplant medical care. The cost analysis used multivariate linear regression with inpatient, outpatient, and total medical care costs as the dependent variables. The independent variables for the regression include home monitoring adherence, underlying disease, ambulatory diagnostic group mapping variables, transplant type, and patient demographics.Results: The multivariate regression of the overall cost results predicts a 52.4 percent reduction in total costs with 100 percent patient adherence; this rate includes a 72.24 percent reduction in inpatient costs and a 46.6 percent increase in outpatient costs. The actual first year average patient adherence was 74 percent.Conclusions: Adherence to home monitoring increases outpatient costs and reduces inpatient costs and provides an overall cost savings. The break-even point for patient adherence was 25.28 percent, where the net savings covered the cost of home monitoring. This is well within the actual first year adherence rates (74 percent) for subjects in the lung transplant home monitoring program, providing a net savings with adherence to home monitoring.

scholarly journals Optimization of Replaced Grinding Wheel Diameter for Surface Grinding Based on a Cost Analysis

Metals ◽  
2019 ◽  
Vol 9 (4) ◽  
pp. 448 ◽  
Author(s):  
Thi-Hong Tran ◽  
Anh-Tung Luu ◽  
Quoc-Tuan Nguyen ◽  
Hong-Ky Le ◽  
Anh-Tuan Nguyen ◽  
...  
Keyword(s):  
Mathematical Model ◽  
Cost Analysis ◽  
Surface Grinding ◽  
Grinding Wheel ◽  
Wheel Wear ◽  
Steel Material ◽  
The Difference ◽  
Set Up ◽  
The Cost ◽  
The Impact

Based on a cost analysis, a method of identifying and predicting optimum replaced grinding wheel diameter (De.op) in a surface grinding operation for 9CrSi steel material was developed in this study. The De.op value was determined by minimizing the cost function. An experimental design was set up, and a computational program was developed to perform the experiment in order to calculate the De.op value. Furthermore, the impact of the grinding process parameters such as the initial grinding wheel diameter, the grinding wheel width, the total dressing depth, the Rockwell hardness of the workpiece, the radial grinding wheel wear per dress, and the wheel life on the De.op value were investigated. Moreover, the impacts of the cost components such as the machine tool hourly rate and the grinding wheel cost on the De.op value were given. Based on that, a mathematical model was proposed to determine the De.op value. The predicted De.op value was also verified by an experiment. The obtained result shows that the difference between the experimental De.op value and the predicted De.op value is within 1.7%, indicating that the mathematical model proposed in the study is reliable.

Demonstrating Nutrient Cost Gradients: A Brooklyn Case Study

2014 ◽  
Vol 84 (5-6) ◽  
pp. 244-251 ◽  
Author(s):  
Robert J. Karp ◽  
Gary Wong ◽  
Marguerite Orsi
Keyword(s):  
Low Income ◽  
Energy Content ◽  
Food Selection ◽  
The United States ◽  
United States Department ◽  
Micronutrient Deficiencies ◽  
Caloric Density ◽  
Low Income Families ◽  
The Cost ◽  
The Impact

Abstract. Introduction: Foods dense in micronutrients are generally more expensive than those with higher energy content. These cost-differentials may put low-income families at risk of diminished micronutrient intake. Objectives: We sought to determine differences in the cost for iron, folate, and choline in foods available for purchase in a low-income community when assessed for energy content and serving size. Methods: Sixty-nine foods listed in the menu plans provided by the United States Department of Agriculture (USDA) for low-income families were considered, in 10 domains. The cost and micronutrient content for-energy and per-serving of these foods were determined for the three micronutrients. Exact Kruskal-Wallis tests were used for comparisons of energy costs; Spearman rho tests for comparisons of micronutrient content. Ninety families were interviewed in a pediatric clinic to assess the impact of food cost on food selection. Results: Significant differences between domains were shown for energy density with both cost-for-energy (p < 0.001) and cost-per-serving (p < 0.05) comparisons. All three micronutrient contents were significantly correlated with cost-for-energy (p < 0.01). Both iron and choline contents were significantly correlated with cost-per-serving (p < 0.05). Of the 90 families, 38 (42 %) worried about food costs; 40 (44 %) had chosen foods of high caloric density in response to that fear, and 29 of 40 families experiencing both worry and making such food selection. Conclusion: Adjustments to USDA meal plans using cost-for-energy analysis showed differentials for both energy and micronutrients. These differentials were reduced using cost-per-serving analysis, but were not eliminated. A substantial proportion of low-income families are vulnerable to micronutrient deficiencies.

Identyfikacja kosztów pogorszenia reputacji przedsiębiorstwa z perspektywy interesariuszy

2014 ◽  
pp. 10-15
Author(s):  
Danuta Szwajca ◽  
Alina Rydzewska ◽  
Tomasz Nawrocki
Keyword(s):  
Cost Analysis ◽  
Economic Costs ◽  
Crisis Situation ◽  
Modern Economy ◽  
The Cost ◽  
A Company ◽  
Crisis Situations

In the realities of modern economy even the best-managed company is not able to avoid threats and bad decisions, that can cause a crisis. Each crisis situation, that a company experiences, generates not only measurable economic costs, but also more difficult to assess and measure costs of a deteriorated reputation. These costs are the result of infringement of interests or failing to satisfy different stakeholders expectations. The aim of this article is an attempt to identify the cost of reputation deterioration in the context of the various interests of stakeholders groups. In the first part, the paper presents the effects of good and bad reputation, the reputation "contamination" path in a crisis situation and a cost analysis caused by it. The second part is empirical, where the identification of crisis situations measurable costs and reputation deterioration based on the examples of three selected companies was performed.

TRANSFER FİYATLAMA UYGULAMASININ İŞLETME PERFORMANSINA ETKİSİ VE VERGİSEL AÇIDAN DEĞERLENDİRİLMESİ

2014 ◽  
Vol 1 (2) ◽  
pp. 187
Author(s):  
Serdar KUZU
Keyword(s):  
Business Performance ◽  
Transfer Pricing ◽  
Tax Law ◽  
Economic Activities ◽  
Tax System ◽  
Goods And Services ◽  
Tax Legislation ◽  
International Transactions ◽  
The Cost ◽  
The Impact

The size of international trade continues to extend rapidly from day to day as a result of the globalization process. This situation causes an increase in the economic activities of businesses in the trading area. One of the main objectives of the cost system applied in businesses is to be able to monitor the competitors and the changes that can be occured as a result of the developments in the sector. Thus, making cost accounting that is proper according to IAS / IFRS and tax legislation has become one of the strategic targets of the companies in most countries. In this respect, businesses should form their cost and pricing systems according to new regulations. Transfer pricing practice is usefull in setting the most proper price for goods that are subject to the transaction, in evaluating the performance of the responsibility centers of business, and in determining if the inter-departmental pricing system is consistent with targets of the business. The taxing powers of different countries and also the taxing powers of different institutions in a country did not overlap. Because of this reason, bringing new regulations to the tax system has become essential. The transfer pricing practice that has been incorporated into the Turkish Tax System is one of the these regulations. The transfer pricing practice which includes national and international transactions has been included in the Corporate Tax Law and Income Tax Law. The aim of this study is to analyse the impact of goods and services transfer that will occur between departments of businesses on the responsibility center and business performance, and also the impact of transfer pricing practice on the business performance on the basis of tax-related matters. As a result of the study, it can be said that transfer pricing practice has an impact on business performance in terms of both price and tax-related matters.

Sign in / Sign up

Export Citation Format

Share Document