Kosten und Nutzen der Ausbildung an Tertiärbildungsinstitutionen im Vergleich

2010 ◽  
Vol 11 (2) ◽  
pp. 103-131 ◽  
Author(s):  
Regina T. Riphahn ◽  
Martina Eschelbach ◽  
Guido Heineck ◽  
Steffen Müller

AbstractWe compare German institutions of tertiary education (universities and polytechnics) with respect to the cost of and the returns to their educational degrees. Based on cost data from two different sources we find that on average the expenditures of universities are lower than those of polytechnics when we consider expenditures per potential enrollee and per student enrolled during the regular education period. We apply data from the German Socio-economic Panel (2001-2007) to estimate the private returns to tertiary education and find higher returns to university than polytechnic training. These results are robust to a variety of alternative procedures.

2018 ◽  
Vol 4 (2) ◽  
pp. 43-55
Author(s):  
Ika Yulianti ◽  
Endah Masrunik ◽  
Anam Miftakhul Huda ◽  
Diana Elvianita

This study aims to find a comparison of the calculation of the cost of goods manufactured in the CV. Mitra Setia Blitar uses the company's method and uses the Job Order Costing (JOC) method. The method used in this study is quantitative. The types of data used are quantitative and qualitative. Quantitative data is in the form of map production cost data while qualitative data is in the form of information about map production process. The result of calculating the cost of production of the map between the two methods results in a difference of Rp. 306. Calculation using the company method is more expensive than using the Job Order Costing method. Calculation of cost of goods manufactured using the company method is Rp. 2,205,000, - or Rp. 2,205, - each unit. While using the Job Order Costing (JOC) method is Rp. 1,899,000, - or Rp 1,899, - each unit. So that the right method used in calculating the cost of production is the Job Order Costing (JOC) method


Author(s):  
Leanne Findlay ◽  
Dafna Kohen

Affordability of child care is fundamental to parents’, in particular, women’s decision to work. However, information on the cost of care in Canada is limited. The purpose of the current study was to examine the feasibility of using linked survey and administrative data to compare and contrast parent-reported child care costs based on two different sources of data. The linked file brings together data from the 2011 General Social Survey (GSS) and the annual tax files (TIFF) for the corresponding year (2010). Descriptive analyses were conducted to examine the socio-demographic and employment characteristics of respondents who reported using child care, and child care costs were compared. In 2011, parents who reported currently paying for child care (GSS) spent almost $6700 per year ($7,500 for children age 5 and under). According to the tax files, individuals claimed just over $3900 per year ($4,700). Approximately one in four individuals who reported child care costs on the GSS did not report any amount on their tax file; about four in ten who claimed child care on the tax file did not report any cost on the survey. Multivariate analyses suggested that individuals with a lower education, lower income, with Indigenous identity, and who were self-employed were less likely to make a tax claim despite reporting child care expenses on the GSS. Further examination of child care costs by province and by type of care are necessary, as is research to determine the most accurate way to measure and report child care costs.


2008 ◽  
Vol 2060 (1) ◽  
pp. 162-172
Author(s):  
Cesar Quiroga ◽  
David Ford ◽  
Timothy Taylor ◽  
Stanley Kranc ◽  
Edgar Kraus

Utility accommodation policies nationwide contain requirements for the accommodation, location, installation, relocation, and maintenance of utility facilities on the state right-of-way. The policies normally cover basic requirements, making it necessary to use additional specifications and special provisions to handle situations not covered by the policies. Frequently, because of the lack of standard utility installation construction specifications at transportation agencies, many different versions of special specifications and special provisions exist. Closely related to the need to standardize construction specifications for utility installations is the need to standardize methodologies and procedures for determining the cost of utility relocation. This lack of standardization translates into difficulties such as how to verify the validity of the cost data submitted for reimbursement and how to prepare adequately for audits and other internal and external inquiries. This paper summarizes the work completed to develop a prototype framework of construction specification requirements for utility installations, with a focus on water, sanitary sewer, and communication specifications. The specification framework includes five groups of specifications: earth work, pipes and boxes, appurtenances, other, and general (including specifications such as mobilization and traffic control, which highway construction contracts typically include but are also relevant to the utility relocation process). The framework uses tables that summarize the main characteristics of proposed new and modified standard specifications and includes a listing of pay items, subsidiary items, and corresponding measurement units. The framework also includes specification requirements.


2021 ◽  
Vol 2021 ◽  
pp. 1-12
Author(s):  
Ahmad Gholami ◽  
Jassem Azizpoor ◽  
Elham Aflaki ◽  
Mehdi Rezaee ◽  
Khosro Keshavarz

Introduction. Rheumatoid arthritis (RA) is a chronic progressive inflammatory disease that causes joint destruction. The condition imposes a significant economic burden on patients and societies. The present study is aimed at evaluating the cost-effectiveness of Infliximab, Adalimumab, and Etanercept in treating rheumatoid arthritis in Iran. Methods. This is a cost-effectiveness study of economic evaluation in which the Markov model was used. The study was carried out on 154 patients with rheumatoid arthritis in Fars province taking Infliximab, Adalimumab, and Etanercept. The patients were selected through sampling. In this study, the cost data were collected from a community perspective, and the outcomes were the mean reductions in DAS-28 and QALY. The cost data collection form and the EQ-5D questionnaire were also used to collect the required data. The results were presented in the form of an incremental cost-effectiveness ratio, and the sensitivity analysis was used to measure the robustness of the study results. The TreeAge Pro and Excel softwares were used to analyze the collected data. Results. The results showed that the mean costs and the QALY rates in the Infliximab, Adalimumab, and Etanercept arms were $ 79,518.33 and 12.34, $ 91,695.59 and 13.25, and $ 87,440.92 and 11.79, respectively. The one-way sensitivity analysis confirmed the robustness of the results. In addition, the results of the probabilistic sensitivity analysis (PSA) indicated that on the cost-effectiveness acceptability curve, Infliximab was in the acceptance area and below the threshold in 77% of simulations. The scatter plot was in the mentioned area in 81% and 91% of simulations compared with Adalimumab and Etanercept, respectively, implying lower costs and higher effectiveness than the other two alternatives. Therefore, the strategy was more cost-effective. Conclusion. According to the results of this study, Infliximab was more cost-effective than the other two medications. Therefore, it is recommended that physicians use this medication as the priority in treating rheumatoid arthritis. It is also suggested that health policymakers consider the present study results in preparing treatment guidelines for RA.


2020 ◽  
Vol 4 (2) ◽  
pp. 577-583
Author(s):  
M. B. Usman ◽  
O. S. Aaasa ◽  
O. S. Balogun ◽  
U. F. Yahaya

This study investigated the marketing of frozen fish in Kaduna metropolis, Kaduna state. Ten (10) markets were purposively selected due to high concentration of frozen fish marketers and the volume of trading activities; Primary data were generated through the use of structured questionnaire administered to hundred (100) randomly selected retailers and fifteen (15) purposively selected wholesalers. The data were analyzed using descriptive statistic, budgeting technique, net marketing and rate of return on capital invested. The result show that majority 80 percent and 53 of the retailers and wholesalers were female, Majority (70prcent) of the retailers had primary education but most of the wholesaler’s attained tertiary education. The frozen fish marketing channels identified in the area are made up of zero and multi stage channels. Furthermore, the cost and return analysis revealed that the wholesalers realized about N121, 000.00 naira while the retailers got N56, 000.00 naira per month while return to per capital invested (RPCI) was 11 kobo and 22 kobo per Naira invested for the wholesalers and the retailers respectively. This implies that the enterprise is profitable. Transportation difficulties and marketing charges ranked were major constraints confronting frozen fish marketers. It is recommended that provision of good roads network and formidable integrated marketing system will further improve the profitability of the enterprise in the study area.


2018 ◽  
Vol 8 (5) ◽  
pp. 3421-3426 ◽  
Author(s):  
F. Chermat ◽  
M. Khemliche ◽  
A. E. Badoud ◽  
S. Latreche

This work aims to consider the combination of different technologies regarding energy production and management with four possible configurations. We present an energy management algorithm to detect the best design and the best configuration from the combination of different sources. This combination allows us to produce the necessary electrical energy for supplying habitation without interruption. A comparative study is conducted among the different combinations on the basis of the cost of energy, diesel consumption, diesel price, capital cost, replacement cost, operation, and maintenance cost and greenhouse gas emission. Sensitivity analysis is also performed.


2019 ◽  
Vol 37 (5) ◽  
pp. 502-507 ◽  
Author(s):  
Ana Pérez-Gimeno ◽  
José Navarro-Pedreño ◽  
María Belén Almendro-Candel ◽  
Ignacio Gómez ◽  
Antonis A Zorpas

The great extent of degraded soils in southeast Spain makes it necessary to carry out restoration and rehabilitation strategies. In addition, the great amount of wastes produced need to be properly managed. Several types of wastes and amendments (organic and inorganic) can be applied for soil rehabilitation and land restoration. When large areas must be restored several aspects should be considered, such as availability of the waste, its characteristics, and transport. This research focuses on the characterization and the cost of 12 waste types and amendments (such as sewage sludge compost, brown peat, black peat, fertilized peat, earthworm humus, straw hay, palm tree leaves, pine bark, exfoliated vermiculite, expanded perlite, limestone outcrops, and volcanic crushed stones) obtained from four different sources. All of them were characterized following the UNE standards for soil amendments and the cost was obtained as a mean value of four different sources. The results indicate a great variability of properties between organic and inorganic materials, as was expected. Depending on the type of restoration, the characteristics, and the cost, the materials can be selected for an adequate purpose. Sewage sludge compost is a good alternative for application in large areas related to its characteristics (organic matter content and nutrient availability) and low cost. For inorganic amendments, natural limestone outcrops were the low-cost alternative. The use of both wastes (composted sewage sludge and limestone raw materials) for soil rehabilitation can facilitate the reduction of landfill disposal and add value for these wastes. Moreover, the results are very useful for scientists and engineers who deal with the development of rehabilitation and restoration strategies.


2014 ◽  
Vol 608 ◽  
pp. 301-306
Author(s):  
Nithiwach Nawaukkaratharnant ◽  
Bordin Wiratphinthu ◽  
Siripan Nilpairach ◽  
Charusporn Mongkolkachit ◽  
Thanakorn Wasanapiarnpong

Slumping molds or sagging molds are utilized for shaping glassware containers and many kinds of slumped glass products from glass plates. In Thailand, a large number of slumped glass factories use such molds in their production because slumping process is easy and cheap; however, the major cost of this process is slumping molds. They are imported from other countries and are expensive. In this research, slumping molds are created from local raw materials using the basic method to reduce the cost of the production. One of proper materials for making slumping mold is refractory mortar which can be easily formed into various shapes and sizes. Consequently, it is interesting to prepare slumping molds from refractory mortar. In this study, the effect of different sources of alumina (calcined alumina and aluminum sludge) and soaking time on the properties of the refractory mortar were investigated. Dolomite clay, milled sand and white portland cement were mixed with sources of alumina in distilled water to form pastes. Super plasticizer was added to the pastes to adjust flow ability. Plastic containers were used as molds for specimen forming. Specimens were cured at room temperature for 24 hours and dried in air for 24 hours. After that specimens were dried in an oven at 110 °C for 24 hours and then fired at 1100 °C. The result showed that the suitable condition for making slumping mold is to use calcined alumina as a source of alumina with soaking temperature of 1100 °C for 4 hours. The physical properties, chemical properties and thermal properties were discussed.


Blood ◽  
2005 ◽  
Vol 106 (11) ◽  
pp. 5576-5576 ◽  
Author(s):  
Marie-Pierre Desrosiers ◽  
Krista A. Payne ◽  
Jean-Francois Baladi

Abstract Background: Patients suffering from β-thalassemia or sickle cell disease require on-going blood transfusions. Chronic transfusion, however, results in iron overload, which if not removed by iron chelation therapy (ICT), causes organ damage. Deferoxamine (DFO) is currently the standard of care for ICT, but many patients do not adhere to therapy possibly because of the need for almost daily infusions lasting 8 to 10 hours each. Rationale: While the impact of current care on clinical and patient outcomes is generally understood, less is known about the total cost of DFO therapy. Objectives: To identify a complete set of cost items to inform the development of an ICT related Resource Use Questionnaire (RUQ) for administration in an international cohort study of the actual cost of ICT in practice; and to obtain a preliminary, literature-based estimate of total annual per patient costs of ICT. Methods: A search of the literature (EMB Reviews; Scirus and Ovid Medline (1996+); PubMed (1995+) was performed using the following key words: thalassemia, sickle cell disease, myelodysplastic syndrome, cost, iron chelation, Desferal, deferoxamine, resource use, reimbursement and compliance. Cost items were extracted from eligible studies to create an aggregated, composite set of ICT-related variables to which unit costs (2004/2005 USD) were applied. Results: Of 396 abstracts obtained, all but 96 were excluded because ICT cost data were lacking. Of those retained, only 4 studies (1 Israël;1 US;2 UK) reported ICT-related costs (1 lifetime;3 annual). Cost variables differed markedly among studies each focusing on some specific aspect. The application of unit costs to the composite list of ICT-related variables and associated resource use profiles reveal that total annual per patient ICT costs may be as high as $7,487 to $15,836 (£4,191 to £8,865) depending on age. The cost of DFO accounts for only 16%–31% of these estimated total costs, with the balance accounted for by other annual ancillary expenditures such as equipment and supplies, monitoring, and home health care services. Total costs could well be underestimated given that component lifetime costs such as DFO treatment complications, the clinical sequelae of poor adherence to DFO, and the indirect costs of lost productivity were not included. Cost estimates will be supplemented and validated at the time of abstract presentation by the resource use and unit cost data generated by the RUQ employed in the aforementioned international cohort study. Conclusions: Estimated total costs of ICT are substantial and well exceed the cost of DFO alone. A paucity of published data related to the total costs of ICT underscores the need for additional ICT cost data from actual practice to better understand the economic impact of novel ICT agents.


2003 ◽  
Vol 7 (4) ◽  
pp. 207-228 ◽  
Author(s):  
Hrvoje Podnar ◽  
Jadranka Skorin-Kapov

We present a genetic algorithm for heuristically solving a cost minimization problem applied to communication networks with threshold based discounting. The network model assumes that every two nodes can communicate and offers incentives to combine flow from different sources. Namely, there is a prescribed threshold on every link, and if the total flow on a link is greater than the threshold, the cost of this flow is discounted by a factor α. A heuristic algorithm based on genetic strategy is developed and applied to a benchmark set of problems. The results are compared with former branch and bound results using the CPLEX® solver. For larger data instances we were able to obtain improved solutions using less CPU time, confirming the effectiveness of our heuristic approach.


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