scholarly journals Structural Transformation, the Mismeasurement of Productivity Growth, and the Cost Disease of Services

2014 ◽  
Vol 104 (11) ◽  
pp. 3635-3667 ◽  
Author(s):  
Alwyn Young
Keyword(s):  
Productivity Growth ◽  
Developed Economies ◽  
Goods And Services ◽  
Employment Share ◽  
Alternative Characterization ◽  
The Difference ◽  
The Cost ◽  
Relative Productivity ◽  
Absolute Advantage

If workers self-select into industries based upon their relative productivity in different tasks, and comparative advantage is aligned with absolute advantage, then the average efficacy of a sector's workforce will be negatively correlated with its employment share. This might explain the difference in the reported productivity growth of contracting goods and expanding services. Instrumenting with defense expenditures, I find the elasticity of worker efficacy with respect to employment shares is substantially negative, albeit estimated imprecisely. The estimates suggest that the view that goods and services have similar productivity growth rates is a plausible alternative characterization of growth in developed economies. (JEL E23, E24, H56, J24, O41, O47)

scholarly journals LABOR COSTS AND COST OF LABOR: CONCEPTS, TRENDS, INDICATORS

2018 ◽  
Vol 2018 (1) ◽  
pp. 3-15
Author(s):  
Gennadii KULIKOV ◽  
Keyword(s):  
Labor Force ◽  
Labor Cost ◽  
Structural Elements ◽  
Labor Costs ◽  
Real Cost ◽  
Additional Information ◽  
Goods And Services ◽  
Production Value ◽  
The Difference ◽  
The Cost

Concepts of “labor costs” and “cost of labor” have been refined. Differences between the concepts of “labor costs” and “total cost of labor”, “price of labor” and “wages”, “compensation” and “wages”, “labor costs” and “staff costs” are shown. The concept of “labor costs not belonging to the wage fund” is specified. Significance of these costs as a workforce reproduction factor in the system of social and labor relations is considered. Trends in labor costs and their structural elements in Ukraine and abroad are revealed and their comparative analysis is carried out. The difference between the “production value of labor force” (that is, “real cost of labor for producer”) and the “real consumer value of labor force” (that is, “real cost of labor for employee” as a consumer of goods and services) is justified. Differences in cost of labor indicators in Ukraine and the EU countries are shown and proposals to use new indicators are suggested. Recommendations on development of the system of accounting for the cost of labor in terms of its flexibility, efficiency and reliability are elaborated, in particular, concerning the quarterly accounting of cost of labor indices, hourly wages and labor cost levels. Purposes of using the statistical information on employer’s expenses for maintaining the workforce are determined. Indicators of the costs of maintaining the workforce were estimated by users of this information. The need of enterprises for additional information is justified.

scholarly journals Importance of goods and services tax in india

2017 ◽  
Vol 7 (2) ◽  
pp. 338-341
Author(s):  
MOHAN PRAKASH R.S
Keyword(s):  
The State ◽  
Tax Structure ◽  
Cascading Effect ◽  
Goods And Services ◽  
Doing Business ◽  
Indirect Taxes ◽  
Last Stage ◽  
The Difference ◽  
The Cost

The multi-staged tax structure has charges from the State and Union governments separately,leading to cascading effect of taxes. There are taxes at different rates and at multiple points.The GST is an indirect tax which means that the tax is passed on till the last stage wherein itis the customer of the goods and services who bears the tax. This is the case even today for allindirect taxes but the difference under the GST is that with streamlining of the multiple taxesthe final cost to the customer will come out to be lower on the elimination of double chargingin the system. GST is a transparent Tax and also reduces the number of indirect taxes. WithGST implemented a business premises can show the tax applied in the sales invoice.Customer will know exactly how much tax they are paying on the product they bought orservices they consumed. GST will not be a cost to registered retailers therefore there will beno hidden taxes and the cost of doing business will be lower. This in turn will help businessbeing more competitive. The consumer will get the end-product at cheaper rates because ofelimination of multiple taxes and the tax cascade. An attempt is made to spot light theimportance of Goods and Services Tax in India.

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.

Analisis Karakterisasi Teknologi Direct Sequence Spread Spectrum Dan Frequency Hopping Spread Spectrum

2019 ◽  
Vol 2 (2) ◽  
pp. 129-138
Author(s):  
Fawzan Galib Abdul Karim Bawahab ◽  
Elvan Yuniarti ◽  
Edi Kurniawan
Keyword(s):  
Spread Spectrum ◽  
Communication Systems ◽  
Multiple Access ◽  
Frequency Hopping ◽  
Direct Sequence Spread Spectrum ◽  
Direct Sequence ◽  
Frequency Hopping Spread Spectrum ◽  
Two Systems ◽  
The Difference

Abstrak. Pada penelitian ini, telah dilakukan analisa karakterisasi pada teknologi Direct Sequence Spread Spectrum dan Frequency Hopping Spread Spectrum, sebagai salah satu teknik multiple-access pada sistem komunikasi. Karakterisasi dilakukan untuk mencari bagaimana cara meningkatkan keoptimalan kedua sistem tersebut, dalam mengatasi masalah interferensi dengan sistem dan channel yang sama. Dan juga untuk menentukan veriabel apa yang mempengaruhi keoptimalan kedua sistem tersebut. Karakterisasi dilakukan dengan menentukan variabel-variabel yang mempengaruhi keoptimalan keduanya. Hasil dari karakterisasi, diketahui variabel-variabel yang mempengaruhi kemampuan sistem DSSS yaitu nilai frekuensi spreading (). Sedangkan untuk sistem FHSS yaitu nilai frekuensi spreading ( dan ) dan selisih antara frekuensi hopping data dengan frekuensi hopping interferensi . Kata Kunci: BER, DSSS, FHSS, Interference, Spread spectrum. Abstract. In this study, characterization of Direct Sequence Spread Spectrum and Frequency Hopping Spread Spectrum technologies have been done, as one of the multiple-access techniques in communication systems. Characterization is done to find out how to improve the ability of the two systems, in solving interference problems with the same system and channel. And also to determine what veriabel affects the ability of the two systems. Characterization is done by determining the variables that affect the ability of both. The results of the characterization, known variables that affect the ability of the DSSS system are the spreading frequency value (). As for the FHSS system, the spreading frequency value ( and ) and the difference between frequency hopping data with frequency hopping interference .

SELISIH BIAYA PRODUKSI SEBAGAI ALAT PENGENDALIAN MANAJEMEN PT INDO PUSAKA BERAU

2019 ◽  
Vol 3 (02) ◽  
pp. 397
Author(s):  
SAFITRI NURHIDAYATI ◽  
RIZKI AMELYA SYAM
Keyword(s):  
Raw Materials ◽  
Field Research ◽  
Analytical Tool ◽  
Production Costs ◽  
Raw Material ◽  
Labor Costs ◽  
Material Costs ◽  
Library Research ◽  
The Difference ◽  
The Cost

This study aims to analyze whether the difference that occurs in the cost of raw materials, direct labor, and factory overhead costs between the standard costs and the actual costs in PLTU LATI is a difference that is favorable or unfavorable. Data collection techniques with field research and library research. The analytical tool used is the analysis of the difference in raw material costs, the difference in direct labor costs and the difference in factory overhead costs. The hypothesis in this study is that the difference allegedly occurs in the cost of raw materials, direct labor costs, and factory overhead costs at PT Indo Pusaka Berau Tanjung Redeb is a favorable difference. The results showed that the difference in the cost of producing MWh electricity at PT Indo Pusaka Berau Tanjung Redeb in 2018, namely the difference in the price of raw material costs Rp. 548,029.80, - is favorable, the difference in quantity of raw materials is Rp. 957,216,602, - is (favorable) , the difference in direct labor costs Rp 2,602,642,084, - is (unfavorable), and the difference in factory overhead costs Rp 8,807,051,422, - is (favorable) This shows that the difference in the overall production cost budget is favorable or profitable. This beneficial difference shows that the company is really able to reduce production costs optimally in 2018.  

Characterization of the surface of hydrodesulphurization catalysts by adsorption of hydrocarbons

1984 ◽  
Vol 49 (2) ◽  
pp. 410-420
Author(s):  
Eva Hillerová ◽  
Miroslav Zdražil
Keyword(s):  
Hydrogen Sulphide ◽  
Chromatographic Method ◽  
Supported Catalysts ◽  
Alumina Surface ◽  
Reversible Adsorption ◽  
The Difference

Reversible adsorption of heptane and benzene on model and industrial hydrodesulphurization molybdena catalysts has been studied by elution chromatographic method at 150 °C. An increase in the adsorption of heptane on sulphidation of adsorbents was small for Al2O3 and great for MoO3. Supported catalysts behaved as mixture of Al2O3 and MoO3.The portion of surface which can be transformed by sulphidation into MoS2 ranged from 0 to 65% for individual commercial catalysts, as determined from the change in heptane adsorption after sulphidation of a given sample. The polarity of catalysts, including their acidity, was estimated from the difference between adsorption of benzene and heptane. The polarity of model and industrial catalysts in oxidic form was similar to that of alumina in most cases. The decrease in the polarity after sulphidation of the adsorbents was small for Al2O3 and great for MoO3. The decrease in polarity resulting from sulphidation of supported catalysts was relatively small, since the reaction of MoO3 monolayer with hydrogen sulphide leads to partial reformation of the alumina surface. The acidity of supported sulphided hydrodesulphurization catalysts has been shown by this method to be comparable with the acidity of the support itself.

Costs and the cost-effectiveness threshold

2017 ◽  
Author(s):  
Jan Abel Olsen
Keyword(s):  
Societal Perspective ◽  
Threshold Value ◽  
Quality Adjusted Life Year ◽  
Healthcare Sector ◽  
The Difference ◽  
The Cost ◽  
Qaly Threshold ◽  
Cost Effectiveness Threshold ◽  
Effectiveness Threshold ◽  
Quality Adjusted Life

Chapter 19 starts by distinguishing between the two contrasting perspectives that an economic evaluation would take: the healthcare sector perspective versus the societal perspective. The former is considered a ‘narrow analysis’ which includes only the costs accruing within the healthcare sector, while the latter represents a ‘broad analysis’ that accounts for all resource implications in all sectors of the economy. After an investigation into various types of costs, a ‘limited societal perspective’ is suggested to be more appropriate than either of the two ‘extreme perspectives’. The chapter continues with a discussion of the cost per quality-adjusted life year (QALY) threshold and explains the difference between a demand side- versus a supply-side approach to determining a threshold value for a QALY.

Synthesis and characterization of a series of 1-methyl-4-[2-aryl-1-diazenyl]piperazines and a series of ethyl 4-[2-aryl-1-diazenyl]-1-piperazinecarboxylates

2004 ◽  
Vol 82 (8) ◽  
pp. 1294-1303 ◽  
Author(s):  
Vanessa Renée Little ◽  
Keith Vaughan
Keyword(s):  
Free Energy ◽  
Chemical Shifts ◽  
Linear Free Energy Relationship ◽  
Piperazine Ring ◽  
Linear Free Energy ◽  
In Series ◽  
Methylene Groups ◽  
Diazonium Coupling ◽  
The Difference

1-Methylpiperazine was coupled with a series of diazonium salts to afford the 1-methyl-4-[2-aryl-1-diazenyl]piperazines (2), a new series of triazenes, which have been characterized by 1H and 13C NMR spectroscopy, IR spectroscopy, and elemental analysis. Assignment of the chemical shifts to specific protons and carbons in the piperazine ring was facilitated by comparison with the chemical shifts in the model compounds piperazine and 1-methylpiperazine and by a HETCOR experiment with the p-tolyl derivative (2i). A DEPT experiment with 1-methylpiperazine (6) was necessary to distinguish the methyl and methylene groups in 6, and a HETCOR spectrum of 6 enabled the correlation of proton and carbon chemical shifts. Line broadening of the signals from the ring methylene protons is attributed to restricted rotation around the N2-N3 bond of the triazene moiety in 2. The second series of triazenes, the ethyl 4-[2-phenyl-1-diazenyl]-1-piperazinecarboxylates (3), have been prepared by similar diazonium coupling to ethyl 1-piperazinecarboxylate and were similarly characterized. The chemical shifts of the piperazine ring protons are much closer together in series 3 than in series 2, resulting in distortion of the multiplets for these methylenes. It was noticed that the difference between these chemical shifts in 3 exhibited a linear free energy relationship with the Hammett substituent constants for the substituents in the aryl ring. Key words: triazene, piperazine, diazonium coupling, NMR, HETCOR, linear free energy relationship.

scholarly journals AB1062 LIPODERMATOSCLEROSIS AS A TYPE OF LOBULAR PANNICULITIS: THE EFFECTIVENESS OF NON-PHARMACOLOGICAL TREATMENT METHODS

2020 ◽  
Vol 79 (Suppl 1) ◽  
pp. 1821.1-1821
Author(s):  
M. Sukhareva ◽  
O. Egorova ◽  
B. Belov
Keyword(s):  
Subcutaneous Fat ◽  
Lymphatic Drainage ◽  
Normal Body Mass Index ◽  
Positive Trend ◽  
Group I ◽  
Positive Clinical Effect ◽  
Group Ii ◽  
The Cost ◽  
Lobular Panniculitis

Background:In medical practice lobular panniculitis-lipodermatosclerosis (LDS) is becoming more and more common. It is manifested by degenerative-dystrophic changes in subcutaneous fat (SCF) and occurs more often in middle-aged women affected by chronic venous insufficiency.Objectives:to evaluate the effectiveness of mesotherapy (MT) and shockwave ultrasound therapy (UST) for LDSMethods:among 539 patients referred to the V.A. Nasonova Research Institute of Rheumatology with the referral diagnoses of erythema nodosum or panniculitis 8.5% (46) of patients (44 women, 2 men) aged 18 to 82 with overweight (32) LDS with the disease duration of 11,8±6.4 months was verified. Patients were randomized into two groups of 23 patients each: group I received daily MT (10 sessions) therapy with drugs that have antioxidant, anti-inflammatory, lymphatic drainage and lipolytic effects, and 3 MHz UST of the node area twice a week (5 sessions). In group II MT was performed daily with 9% Natrii chloridum solution at a dose comparable to group I. The control methods included general clinical examination (characterization of induration on the lower legs with an assessment of the effect of pain pressing according to visual analogue scale (VAS pain), general blood and urine tests and ultrasound with elastography (USE) of the compaction. The main stages of control: initial (T0), after 14 days (T1), 1 month (T2) and 3 months (T3).Results:before treatment 38 patients with LDS demonstrated asymmetric (83%) inflammation of SCF of the lower legs (100%) on its medial surface (91%). LDS regressed faster with normal body mass index (p = 0,04). In all patients of group I, after a course of physiotherapy a positive trend was registered, that is a decrease in VAS pain intensity (T0 50±18 mm; T1 35±11 mm), decrease in diameter (T0 6±2.2 cm; T1 4.5±1, 7 mm) and color intensity of the node (p<0.002), SCF thickening which results in “lumping” with macrovascularization according to USE, and decrease in ESR and CRP. In 44% of cases the treatment effect increased to T2 (p <0.05). After 3 months of observation, 15 patients required a second course of physiotherapy. In group II a positive clinical effect was registered for T2 in 14 patients (60.8%) and for T3 in 19 patients (83%) (p<0.05). Over the entire observation period LDS recurrence was registered in 19 patients (41%), the median of recurrence was 3 [1; 6] months, mainly in patients of group I. Recurrence was associated with node fusion into conglomerates (OR 4.33, 95% CI 1.05-17.8; p = 0.037). MT and UST were tolerated well, no side effects were detected.Conclusion:the use of MT with 9% Natrii chloridum solution allowed us to achieve positive dynamics in patients with LDS, which significantly reduced the cost of treatment. Further studies are needed to evaluate the significance of these techniques.Disclosure of Interests:None declared

The Direct and Indirect Costs of Treating the Victims of the 2016 Nice Terror Attacks in a Single Pediatric Hospital

2021 ◽  
pp. 1-4
Author(s):  
Federico Solla ◽  
Eytan Ellenberg ◽  
Virginie Rampal ◽  
Julien Margaine ◽  
Charles Musoff ◽  
...  
Keyword(s):  
Indirect Costs ◽  
Medical Costs ◽  
Pediatric Hospital ◽  
Terror Attack ◽  
Direct And Indirect Costs ◽  
Terror Attacks ◽  
Direct Medical Costs ◽  
Annual Budget ◽  
The Difference ◽  
The Cost

Abstract Objective: To analyze the cost of the terror attack in Nice in a single pediatric institution. Methods: We carried out descriptive analyses of the data coming from the Lenval University Children’s Hospital of Nice database after the July 14, 2016 terror attack. The medical cost for each patient was estimated from the invoice that the hospital sent to public insurance. The indirect costs were calculated from the hospital’s accounting, as the items that were previously absent or the difference between costs in 2016 versus the previous year. Results: The costs total 1.56 million USD, corresponding to 2% of Lenval Hospital’s 2016 annual budget. Direct medical costs represented 9% of the total cost. The indirect costs were related to human resources (overtime, sick leave), revenue shortfall, and security and psychiatric reinforcement. Conclusion: Indirect costs had a greater impact than did direct medical costs. Examining the level and variety of direct and indirect costs will lead to a better understanding of the consequences of terror acts and to improved preparation for future attacks.

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