Preliminary investigation of the impact of Axial Ring Splitting on Image Quality for the Cost Reduction of Total-Body PET

In recent years, the possibility of panels replacing wafers in some fan-out applications has been a topic of interest. Questions of cost and yield continue to arise even as the industry appears to be full steam ahead. While large panels allow for more packages to be produced at once, the cost does not scale simply based on how many more packages can be generated from a panel over a wafer. This analysis begins by breaking down the types of cost and will discuss how those types of cost are impacted (or not) by the shift from wafer to panel. Activity based cost modeling is used; this is a detailed, bottom-up approach that takes into account each type of cost for each activity in a process flow. Two complete cost models were constructed for this analysis. A variety of package sizes are analyzed, and multiple panel sizes are included as well. For each set of activities in the fan-out process flow, there is an explanation of how the process changes with the move to panel, including assumptions related to throughput, equipment price, and materials. The cost reduction that may be achieved at each package and panel size will be presented for each processing segment. The focus of this analysis is on the details of each segment of the process flow, but results for the total cost of various packages will also be presented. There is also a section of analysis related to the impact of yield on the competitiveness of panel processing.

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Student Perceptions of a Trial of Electronic Text Matching Software: A Preliminary Investigation

Journal of University Teaching and Learning Practice ◽

10.53761/1.2.3.4 ◽

2005 ◽

Vol 2 (3) ◽

pp. 31-43

Author(s):

D. Green ◽

◽

I. Lindemann ◽

K. Marshall ◽

G. Wilkinson ◽

...

Keyword(s):

Student Perceptions ◽

Preliminary Investigation ◽

Cost Benefit ◽

Perceived Usefulness ◽

Detection Methods ◽

Potential Benefits ◽

English Speaking ◽

The Cost ◽

The University ◽

The Impact

It is accepted that using electronic detection methods has benefits within an overall strategy to promote academic integrity in an institution. Little attention has been paid to obtaining student perceptions to evaluate the cost/benefit of using such methods. This study reports on the evaluation of a trial of Turnitin software. 728 students responded to a survey about their thoughts on plagiarism and being involved in the trial. This study found that students were generally unsure about the benefits and whether the university should use the software. In particular, two groups of students showed significant differences to the rest of the students sampled. While Non English Speaking Background (NESB) students reported higher levels of perceived usefulness of the software, they also reported higher levels of anxiety about the impact on them. Law students reported lower levels of perceived usefulness of the software and higher levels of concern and mistrust. The impact of such perceptions on the learning environment needs to be investigated. Special attention may be needed in introducing such software to different groups of students in order to limit possible deleterious effects and enhance potential benefits.

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Reduction of Crude Oil Production Cost in Nigerian Indigenous Company using Activity Based Costing

European Journal of Engineering Research and Science ◽

10.24018/ejers.2019.4.1.1077 ◽

2019 ◽

Vol 4 (1) ◽

pp. 49-53 ◽

Cited By ~ 1

Author(s):

Segun Adebisi Osetoba ◽

Nkoi Barinyima ◽

Rex Amadi

Keyword(s):

Crude Oil ◽

Cost Reduction ◽

Production Cost ◽

Value Added ◽

Oil Production ◽

Activity Based Costing ◽

Service Company ◽

Crude Oil Production ◽

The Cost ◽

The Impact

The aim of this study is to investigate the impact of activity based costing in reducing crude oil production cost in Nigerian indigenous oil and gas company. This research work identified strategies to effectively reduce the cost of crude oil production by adopting a cost reduction tool for crude oil production and to establish a good crude oil flow to the surface for production. Activity based costing was the cost reduction tool used for this work. The tool helps to differentiate between value added costing and non-value added costing. Non-value added costs must be reduced or eliminated during production so as to maximise profit. Data was collected from an indigenous oil service company. The collated data were tabulated and graphs were plotted with the aid of Microsoft excel. The analysis revealed a total sum of ₦ 416,978,977 was wrongly spent for a duration of three years on crude oil production due to non-value added costing. The activities are: poor transportation of crude oil, that is, use of mobile tanker for haulage instead of laying 4 inches coated pipes for a distance of 5km and contracting the treatment of produced water to a contractor instead of setting up a water treatment plant. Also, using a diesel engine generator for electric power supply while gas was available as a fuel gas for natural gas consuming generator was a non-value added activity. Lastly, inadequate oil well flowing practice by flowing the well through an adjustable choke for a long period of time instead of using a fixed choke. This is a huge loss for indigenous oil producing fields operated by an indigenous oil service company in Nigeria. The loss was due to inability of the producers/field location owners to set up few equipment to meet up with complete operation standard.

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Beyond acute stroke: Rate of stroke transfers to a tertiary centre following the implementation of a dedicated inpatient teleneurology network

Journal of Telemedicine and Telecare ◽

10.1177/1357633x19868097 ◽

2019 ◽

pp. 1357633X1986809

Author(s):

Sami Al Kasab ◽

Eyad Almallouhi ◽

Ellen Debenham ◽

Nancy Turner ◽

Kit N Simpson ◽

...

Keyword(s):

Cost Reduction ◽

Stroke Patients ◽

Consultation Service ◽

Tertiary Centre ◽

Before And After ◽

Baseline Characteristics ◽

Significant Cost Reduction ◽

The Cost ◽

Mean Cost ◽

The Impact

Introduction This study evaluated the impact of establishing an inpatient teleneurology consultation service alongside an already established telestroke network on the stroke transfers to the hub. The study also aimed to assess the financial impact of establishing this network. Methods Prospectively collected data on all stroke patients evaluated through our telestroke and teleneurology networks between January 2008 and March 2018 were interrogated. For all spokes (eight sites) that had both teleneurology and telestroke services, we compared the rate of transfers to the hub before and after the establishment of the teleneurology network in August 2014. The cost reduction was estimated using the Medicare 5% standard analytic files. Results A total of 4296 stroke patients were evaluated during the study period. Of these, 2493 were seen before and 1803 were seen after the implementation of the teleneurology network at the included sites. Patients in the pre-teleneurology group were older (66.4 years ( SD = 14.7 years) vs. 67.8 years ( SD = 15.1 years); p = 0.002). Otherwise, there were no differences in baseline characteristics. Patients in the pre-teleneurology group were more likely to be transferred to the telestroke hub (29.4% vs. 20.2%; p < 0.001). The estimated mean cost reduction for each one minus the cost of transfer was estimated to be US$4997. Discussion The implementation of an inpatient teleneurology network was associated with a significant reduction in the transfer rate of stroke patients to hospitals with a higher level of care and could lead to a significant cost reduction.

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Is There Cost Reduction Potential for Extended Half-Life Cephalosporins?

Drug Intelligence & Clinical Pharmacy ◽

10.1177/106002808602001213 ◽

1986 ◽

Vol 20 (12) ◽

pp. 975-980 ◽

Cited By ~ 6

Author(s):

Robert D. Scalley ◽

Clifford C. Stuart

Keyword(s):

Half Life ◽

Cost Reduction ◽

Drug Acquisition ◽

Cost Effective ◽

Generation Cephalosporin ◽

Nursing Time ◽

Personnel Costs ◽

Acquisition Costs ◽

The Cost ◽

The Impact

Two new second-generation cephalosporin derivatives with extended half-lives, ceforanide and cefonicid, have recently entered the U.S. marketplace. Because longer dosing intervals require fewer daily doses, potential exists for overall cost reduction if pharmacy and nursing time can be effectively saved. Reduction in personnel costs, however, must be sufficient for these more expensive products to be truly cost effective. We studied the impact of substituting these newer agents for older, less expensive products with formulary status at our 200-bed community hospital. Results show that no nursing expenses could be recovered, and there is little chance of consistently reducing pharmacy compounding expenses. Within the constraints of these studies, particularly physician prescribing habits, the GRASP (Grace Reynolds Application and Study of PETO) system of determining nurse staffing, and our drug acquisition costs, we find that the newer extended half-life products have very limited usefulness and may only increase the cost of antibiotic utilization.

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Cash Hedging in a Supply Chain

Management Science ◽

10.1287/mnsc.2017.2997 ◽

2019 ◽

Vol 65 (8) ◽

pp. 3928-3947 ◽

Cited By ~ 3

Author(s):

Panos Kouvelis ◽

Xiaole Wu ◽

Yixuan Xiao

Keyword(s):

Supply Chain ◽

Cash Flow ◽

Cost Reduction ◽

Cash Flows ◽

Market Size ◽

Flexibility Effect ◽

Internal Funds ◽

Cash Flow Volatility ◽

The Cost ◽

The Impact

We study hedging cash-flow risks in a supply chain where firms invest internal funds to improve production efficiencies. We offer a decomposition framework to capture the cost-reduction and flexibility effect of hedging. It allows us to understand how a firm’s hedging choice depends on its supply chain partner’s decision, and how such interaction is affected by supply chain characteristics such as market size, cash-flow volatility, and correlation. When firms’ cash flows are independent of each other, they are more likely to hedge with a larger market size. When cash flows are correlated, the impact of market size and volatility on firms’ hedging decisions presents multiple patterns, contingent on whether their risks amplify or offset each other. This paper was accepted by Gustavo Manso, finance.

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Using regulatory fit in cost reduction announcements

Journal of Accounting & Organizational Change ◽

10.1108/jaoc-03-2020-0033 ◽

2020 ◽

Vol ahead-of-print (ahead-of-print) ◽

Author(s):

Ulf Diefenbach ◽

Benedikt Schnellbächer ◽

Sven Heidenreich

Keyword(s):

Regulatory Focus ◽

Cost Reduction ◽

Employee Motivation ◽

Regulatory Fit ◽

Willingness To Participate ◽

Content Type ◽

Study Results ◽

Regulatory Fit Theory ◽

The Cost ◽

The Impact

Purpose The purpose of this paper is to examine whether and how the usage of regulatory fit in cost reduction announcements affects employees’ willingness to engage in the cost reduction program (CRP). Design/methodology/approach Based on the regulatory fit theory, a scenario-based experiment was conducted (n = 517) to investigate the effect of promotion- or prevention-oriented framing of the CRP on the acceptance and the motivation to actively contribute to the CRP using multiple ANOVAs. Findings The study results point out that the framing of the cost announcement messages should use feelings or emotions and ensure gains for promotion-focused employees to decrease the negative effects of regulatory nonfit. However, in the case of prevention-focused employees, facts and reasons should be used in combination with an assertion of nonlosses in the announcement message to prevent regulatory nonfit. Research limitations/implications This research deepens the understanding on the decision-influencing role of managerial cost announcements on employee motivation and the impact of different regulatory orientations. By this, the authors enhance the current understanding of how employees can effectively be integrated into CRPs and expand previous research on how regulatory fit theory can be used by organizations dealing with negative events. Practical implications The study findings offer several opportunities and implications for managers engaged in corporate communication. More specifically, the study findings provide helpful guidelines for organizations to align their cost reduction announcement with the regulatory focus of their employees to reach regulatory fit and thus enhance employee willingness to participate in the CRP. Originality/value Despite the increasing attention of regulatory focus and regulatory fit theory and to the best of the authors’ knowledge, this is the first attempt to search for combined effects of emotions and facts versus potential gains and ensuring nonlosses, which both were shown to influence outcomes predicted by regulatory fit.

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Management instruments in the process focused on improving the results of organizations functioning in economic crisis – based on the research of opinions presented by managers of tourist enterprises / Instrumenty zarządzania w procesie poprawy rezultatów działania organizacji w czasie kryzysu gospodarczego – w świetle badań opinii menedżerów przedsiębiorstw turystycznych

Management ◽

10.2478/manment-2013-0020 ◽

2013 ◽

Vol 17 (1) ◽

pp. 291-304

Author(s):

Andrzej Rapacz ◽

Daria E. Jaremen

Keyword(s):

Crisis Management ◽

Economic Crisis ◽

Cost Reduction ◽

Global Economy ◽

Operating Costs ◽

Online Sales ◽

Tourism Sector ◽

The Cost ◽

The Impact ◽

Negative Phenomena

Summary The economic crisis, which has affected the global economy in recent years, also exerted impact on, among others, the tourism sector. It view of the worse financial and economic results obtained by enterprises operating in tourist sector and other negative phenomena tourist entities started paying attention to tools adequate for crisis management. The objective of article is to define the impact of economic crisis on the functioning of Polish tourist enterprises both in the perspective of its effects and activities undertaken to overcome them. The paper presents an attempt to verify the hypotheses, referring to the opinion of tourist companies’ managers, according to which an increase in operating costs represents the more important result of the current global crisis, rather than a drop in revenues or smaller number of clients. In spite of that, among crisis management instruments higher significance, than cost reduction, is associated with such activities and instruments as: promotion and its intensification, higher online sales intensity, offering discounts on services or winning new sale markets. It refers to hypothesis verification suggesting that these enterprises are not prepared for crisis situations and the activates undertaken are of temporary nature. The discussion presented in the paper is based on empirical research results carried out among entrepreneurs operating in tourism sector in the most popular tourist locations in The Karkonosze and The Izery mountains, i.e. Karpacz, Szklarska Poręba, Świeradów Zdrój and Jelenie Góra. The empirical part of the paper was preceded by theoretical remarks referring to attitudes of crisis management in tourism. The results of conducted research indicate that in the opinion of the majority of tourist companies’ managers/owners the crucial impact of the global crises was observed in higher functioning costs, while the most important instrument for its effects counteracting is the extension of promotion and offer distribution, mainly online, with the cost reduction to follow.

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BEHAVIOUR OF TRUCK’S COMPRESSOR’S CONNECTING RODS MADE OF ALUMINIUM ALLOY UNDER DIFFERENT MANUFACTURING CONDITIONS

Transport ◽

10.3846/16484142.2015.1048526 ◽

2015 ◽

Vol 31 (1) ◽

pp. 41-46

Author(s):

Rasa Kandrotaitė-Janutienė

Keyword(s):

Impact Strength ◽

Aluminium Alloy ◽

Cost Reduction ◽

Cyclic Loads ◽

Connecting Rod ◽

High Durability ◽

Automotive Parts ◽

Air Compressors ◽

The Cost ◽

The Impact

The main objective of this study was to explore quality increasing and cost reduction opportunities for a production of forged aluminium alloy 6082 connecting rods. These automotive parts are used for air compressors’ of the trucks. Connecting rods undergoes high cyclic loads during exploitation, therefore, the durability of this component is of a critical importance. The main factors characterizing high durability of the connecting rod are hardness and impact strength that may be achieved selecting the proper technology regimes. The main requirements for the aluminium alloy 6082 are hardness in the range of 90–120 HB and impact strength not less than 29.2 J/cm2. Furthermore, the main problem is a stability of testing results of randomly picked connecting rods as these parts are produced in big quantities for the export purposes. Our experiments and recommendations for the development of technology of connecting rods’ allowed maintaining the requirement in hardness, increasing the impact strength approximately twice and reducing the time needed for the production of one connecting rod as it let to save the cost of the part.

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The Impact of the Economic Recession in Greece on Assisted Reproduction Demand: A Retrospective Longitudinal Study

Medicina ◽

10.3390/medicina55100654 ◽

2019 ◽

Vol 55 (10) ◽

pp. 654

Author(s):

Konstantinos Sfakianoudis ◽

Mara Simopoulou ◽

Anna Rapani ◽

Sokratis Grigoriadis ◽

Evangelos Maziotis ◽

...

Keyword(s):

Economic Crisis ◽

Assisted Reproduction ◽

Cost Reduction ◽

Economic Recession ◽

Patient Characteristics ◽

Annual Number ◽

Greek Economy ◽

The Cost ◽

Time Frames ◽

The Impact

Background and objectives: Since 2009, the decline of the Greek economy has been in the spotlight of the world’s financial agenda. This study assesses the economic crisis’ impact on assisted reproduction demand dynamics. Materials and Methods: Patient records were recruited between 2005–2017. In 2013 the clinic proceeded with a cost reduction. The studied time-frames were defined accordingly: Period A: Prior to economic crisis, Period B: During the economic crisis-prior to cost reduction, and Period C: During the economic crisis-following cost reduction. Analysis focused on parameters reflecting on patient characteristics, decision to inquire on IVF treatment, embarking on it, and proceeding with multiple cycles. Results: The mean annual number of first visit patients was significantly decreased during Period B (1467.00 ± 119.21) in comparison to period A (1644.40 ± 42.57) and C (1637.8 ± 77.23). Furthermore, Period C in comparison to B and A, refers to women of more advanced age (37.27 ± 5.62 vs 36.04 ± 5.76 vs 35.53 ± 5.28), reporting a longer infertility period (8.49 ± 6.25 vs 7.01 ± 5.66 vs 6.46 ± 5.20), being inclined to abandon IVF treatment sooner (2.78 ± 2.51 vs 2.60 ± 1.92 vs 4.91 ± 2.28). Conclusions: A decline regarding assisted reproduction techniques (ART) demand was noted as anticipated. Redefining the cost of infertility treatments may contribute towards overcoming the troubling phenomenon of postponing pregnancy due to financial concerns.

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