Variations

Author(s):  
Robin Hanson

This book has mostly discussed what the em era is like as if that era is stable and never changes. But we expect many changes and trends over the em era. For example, the size of the em economy grows exponentially, although this growth may fluctuate more than it does today because of concentration in a few key cities. Also, the cost of computing hardware falls exponentially, and with it the energy used per computing operation, and the natural em body size. parallel computing costs fall faster than serial computing costs, and also faster than the cost of non-computer tools. So there is a trend in workplaces away from using serial computer tools and noncomputer tools, and toward using em minds and parallel computer tools. parallel software becomes more efficient relative to the emulation process, inducing ems to use more software tools. The cost of communication rises relative to the cost of memory and computing, increasing communication delays, and reducing the rate of travel, meetings, and distances between meeting participants. As computing hardware is the main em labor cost, em subsistence wages and median wages fall with computing costs. Thus the speed-weighted size of the em population grows even faster than does the em economy. The typical sizes of firms, clans, and cities grow both with the size of the population, and with the size of the economy. While the first ems run near the speed of ordinary humans, there is an early transition to most ems running at a much faster common speed, estimated in Chapter 18 , Choosing Speed section to be within a factor of four of 1000 times human speed. But during the em era typical em speeds may slowly decline, as the growing em economy creates spatially larger em cities which signals take longer to cross. After an initial burst of exploration, the space of feasible tweaks of em minds slowly grows, but perhaps does not add much value. Added tweaks, random drift in capital per clan, and learning about which clans are best at which jobs should all contribute to a slow increase in the dominance of economy activity by the top few clans. The top clans slowly hold a larger fraction of the jobs, and own a larger fraction of capital.

2019 ◽  
Vol 10 (1) ◽  
pp. 1-27
Author(s):  
Aniek Wijayanti

Business Process Analysis can be used to eliminate or reduce a waste cost caused by non value added activities that exist in a process. This research aims at evaluating activities carried out in the natural material procurement process in the PT XYZ, calculating the effectiveness of the process cycle, finding a way to improve the process management, and calculating the cost reduction that can achieved by activity management. A case study was the approach of this research. The researcher obtained research data throughout deep interviews with the staff who directly involved in the process, observation, and documentation of natural material procurement. The result of this study show that the effectiveness of the process cycle of natural material procurement in the factory reached as much as 87,1% for the sand material and 72% for the crushed stone. This indicates that the process still carry activities with no added value and still contain ineffective costs. Through the Business Process Mechanism, these non value added activities can be managed so that the process cycle becomes more efficient and cost effectiveness is achieved. The result of the effective cycle calculation after the management activities implementation is 100%. This means that the cost of natural material procurement process has become effective. The result of calculation of the estimated cost reduction as a result of management activity is as much as Rp249.026.635,90 per year.


1998 ◽  
Vol 30 (9) ◽  
pp. 1585-1602 ◽  
Author(s):  
D M W N Hitchens ◽  
J E Birnie ◽  
A McGowan ◽  
U Triebswetter ◽  
A Cottica

The authors use a method of matched-plant comparisons between food processing firms in Germany, Italy, Northern Ireland, and the Republic of Ireland to investigate the relationship between environmental regulation and company competitiveness across the European Union. Comparative competitiveness was indicated by measures of value-added per employee, physical productivity, export share, and employment growth. The cost of water supply (public or well), effluent treatment (in-plant treatment and/or sewerage system), and disposal of sludge and packaging were also compared. Total environmental costs in Germany, Italy, and Ireland were small: usually less than 1% of turnover. Compared with the Irish firms, German companies had relatively high environmental costs as well as productivity levels. There was, however, a lack of a clear relationship between company competitiveness and the size of regulation costs: in Ireland and Italy environmental costs were similar but German firms had much higher productivity; compared with German counterparts, Italian firms had lower environmental costs but higher productivity.


2008 ◽  
Vol 53 (02) ◽  
pp. 215-244
Author(s):  
CHANTAL HERBERHOLZ

Using quarterly bank-level data over the period 1997–2005, this paper examines the effect of foreign bank presence on commercial banks incorporated in Thailand, using traditional and value-based performance measures as indicators of the degree of competition and proxies for the efficiency in the provision of banking services. The findings suggest that foreign bank presence is not only beneficial in terms of traditional performance measures, but also in terms of economic profit. The results with respect to economic value added and cash value added, however, cast some doubt over the presumed benefits of opening up, underlining the importance of using a proxy that considers the cost of equity and departs from standard accounting principles. Furthermore, the results indicate that foreign entry through the acquisition of domestic banks appears to have a stronger and more beneficial impact on locally incorporated banks than through the establishment of branches, with majority ownership by a foreign blockholder being of importance.


1988 ◽  
Vol 138 (1) ◽  
pp. 301-318 ◽  
Author(s):  
N. C. Heglund ◽  
C. R. Taylor

In this study we investigate how speed and stride frequency change with body size. We use this information to define ‘equivalent speeds’ for animals of different size and to explore the factors underlying the six-fold difference in mass-specific energy cost of locomotion between mouse- and horse-sized animals at these speeds. Speeds and stride frequencies within a trot and a gallop were measured on a treadmill in 16 species of wild and domestic quadrupeds, ranging in body size from 30 g mice to 200 kg horses. We found that the minimum, preferred and maximum sustained speeds within a trot and a gallop all change in the same rather dramatic manner with body size, differing by nine-fold between mice and horses (i.e. all three speeds scale with about the 0.2 power of body mass). Although the absolute speeds differ greatly, the maximum sustainable speed was about 2.6-fold greater than the minimum within a trot, and 2.1-fold greater within a gallop. The frequencies used to sustain the equivalent speeds (with the exception of the minimum trotting speed) scale with about the same factor, the −0.15 power of body mass. Combining this speed and frequency data with previously published data on the energetic cost of locomotion, we find that the mass-specific energetic cost of locomotion is almost directly proportional to the stride frequency used to sustain a constant speed at all the equivalent speeds within a trot and a gallop, except for the minimum trotting speed (where it changes by a factor of two over the size range of animals studied). Thus the energy cost per kilogram per stride at five of the six equivalent speeds is about the same for all animals, independent of body size, but increases with speed: 5.0 J kg-1 stride-1 at the preferred trotting speed; 5.3 J kg-1 stride-1 at the trot-gallop transition speed; 7.5 J kg-1 stride-1 at the preferred galloping speed; and 9.4 J kg-1 stride-1 at the maximum sustained galloping speed. The cost of locomotion is determined primarily by the cost of activating muscles and of generating a unit of force for a unit of time. Our data show that both these costs increase directly with the stride frequency used at equivalent speeds by different-sized animals. The increase in cost per stride with muscles (necessitating higher muscle forces for the same ground reaction force) as stride length increases both in the trot and in the gallop.


2000 ◽  
Vol 25 (3) ◽  
pp. 23-36 ◽  
Author(s):  
Ashok Banerjee

Maximizing shareholder value has become the new corporate paradigm. Corporations in the US have started disclosing EVA information from the beginning of 90s as a measure of corporate performance. It is believed that market value of a firm (hence shareholder wealth) would increase with the increase in EVA. Various studies done in the US also confirm this belief. EVA (a term coined and registered by Stern Stewart & Co. New York) is a residual income that subtracts the cost of capital from the operating profits generated by a business. The present study makes an at tempt to find the relevance of Stewart's claim that market value of the firm is largely driven by its EVA generating capacity in the Indian context. Based on a sample of 200 firms over a period of five years, the study shows that market value of a firm can be well predicted by estimated future EVA streams. The study has also found that market value of most of the firms in the sample is explained more by current operational value than future growth value of firms.


2018 ◽  
pp. 245
Author(s):  
I Kadek Agus Setiawan ◽  
Putu Ery Setiawan

Taxes as a source of state revenues are used as a source of funds for governments for national development and measuring instruments to regulate government policies. Taxation or tax review is a measure of all company transactions to calculate the amount of tax payable and predict potential taxes that may arise under applicable tax laws and regulations. This research was conducted at PT. KBIC which is engaged in cargo of Tax Year 2015. The purpose of this study is to determine the effect of the implementation of tax review of corporate income tax and value added tax. The method used in this research is descriptive comparative. Comparing the results of tax reporting by the company with the calculation of Corporate Income Tax and Value Added Tax at PT. KBIC tax year 2015 from the researcher in accordance with the applicable tax provisions in Indonesia. Based on the results of the research, the tax review of the Corporate Income Tax has found differences in the fiscal reconciliation report on the Office of Travel and Phone Charge accounts. Taxpayers make 100% corrections of the cost of mobile phones. It should be corrected cost of 50% of the cost should be. On the company's travel account, the company can not show the official report or notes in the assignment explaining the subject or purpose of the Overseas official's travel related to the company's principal activity that causes the difference of tax correction between the taxpayer and the researcher. Tax review conducted on Value Added Tax, the taxpayer has reported the fiscal reconciliation report correctly and there is no mistake.


2010 ◽  
Vol 3 (3) ◽  
pp. 141
Author(s):  
Haibo Hu

The integrated product of Activity-Based Costing (ABC) and Economic Value Added (EVA) is the ABC & EVA system, i.e. the integrated cost system. Traditional ABC method gives priority to the interior activity chain of enterprise to implement the cost analysis, but ignores the capital cost, so the cost accounting is not complete. The ABC & EVA system brings the capital cost into the cost management, which could not only open out the real economic value created by the cost objects, but extend the pure cost computation of ABC to the performance evaluation. Based on the principle of the ABC & EVA system, the enterprise cost control strategies under the integrated cost system are proposed.


Author(s):  
Kaustav Mukherjee

Abstract: The present study entitled “Development of protein rich flavoured bar” was conducted with the objective to develop protein rich flavoured bar using different ingredients, to assess the sensory accessibility, determine the nutritional composition and cost of developed protein bar. Protein rich flavoured bar were prepared by using three treatments i.e. T1 (dates 50g, oats 10g, flaxseeds 5g, sesame seeds 5g, pumpkin seeds 5g, peanut powder 10g, honey 5g, cocoa powder 10g), T2 (dates 45g, oats 8g, flaxseeds 5g, sesame seeds 5g, pumpkin seeds 5g, peanut powder 10g, honey 12g, guava flavour 10g) and T3 (dates 40g, oats 13g, flaxseeds 5g, sesame seeds 5g, pumpkin seeds 5g, peanut powder 10g, honey 12g, orange flavour 10g). Organoleptic evaluation of the prepared product in relation to sensory attributes was carried out using the nine point hedonic scale score card by Srilaksmi (2015). The nutrient content of the value added food products were calculated with the help of food composition table given by Gopalan et al., (2011). The cost of individual raw ingredients used in the preparation of the food product as the prevailing market price. All treatments were replicated four times and the data obtained during investigation were statistically analyzed by using analysis of variance (ANOVA) and critical difference (C.D.) techniques. On the basis of sensory acceptability it was found that T1 was scored highest in terms of colour and appearance, body and texture, flavour and taste and overall acceptability. As well as T1 shows significantly high in the nutritive value among all treatments regarding energy, protein, carbohydrates, fat, fibre, calcium and iron. The cost of the protein rich flavoured bar per 100g of dry ingredients at the prevailing cost of the raw materials was highest in T1 (Rs. 29.33) followed by T2 (Rs. 20.69) and T3 (Rs. 20.34). Dates are very good source of fibre, carbohydrate, protein and act as natural sweetener with no fat. As the bar is rich in protein, iron and other macronutrients, so it is majorly recommended for Protein-energy malnutrition (PEM), athletes and anemic patient. Daily 100g of dates intake helps to get all essential nutrients. Strictly restricted for Type-1 diabetic patients. Keywords: Protein, Nutrient content, organoleptic evaluation, nutrition bar, cost.


Membranes ◽  
2022 ◽  
Vol 12 (1) ◽  
pp. 82
Author(s):  
Roy Nitzsche ◽  
Hendrik Etzold ◽  
Marlen Verges ◽  
Arne Gröngröft ◽  
Matthias Kraume

Hemicellulose and its derivatives have a high potential to replace fossil-based materials in various high-value-added products. Within this study, two purification cascades for the separation and valorization of hemicellulose and its derived monomeric sugars from organosolv beechwood hydrolyzates (BWHs) were experimentally demonstrated and assessed. Purification cascade 1 included hydrothermal treatment for converting remaining hemicellulose oligomers to xylose and the purification of the xylose by nanofiltration. Purification cascade 2 included the removal of lignin by adsorption, followed by ultrafiltration for the separation and concentration of hemicellulose. Based on the findings of the experimental work, both cascades were simulated on an industrial scale using Aspen Plus®. In purification cascade 1, 63% of the oligomeric hemicellulose was hydrothermally converted to xylose and purified by nanofiltration to 7.8 t/h of a xylose solution with a concentration of 200 g/L. In purification cascade 2, 80% of the lignin was removed by adsorption, and 7.6 t/h of a purified hemicellulose solution with a concentration of 200 g/L was obtained using ultrafiltration. The energy efficiency of the cascades was 59% and 26%, respectively. Furthermore, the estimation of specific production costs showed that xylose can be recovered from BWH at the cost of 73.7 EUR/t and hemicellulose at 135.1 EUR/t.


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