scholarly journals Time-Driven Activity Based Costing of Speech Therapy in a Small-Scale Rehabilitation Clinic

2021 ◽  
Author(s):  
Farzaneh Mohammadpour ◽  
Mehdi Basakha ◽  
Seyed Hossein Mohaqeqi Kamal ◽  
Nadia Azari
Keyword(s):  
Speech Therapy ◽  
Small Scale ◽  
Activity Based Costing ◽  
Rehabilitation Clinic

The article's abstract is not available.  

scholarly journals Cost and Cost-Effectiveness of Four Specialized Nutritious Foods for Treatment of Moderate Acute Malnutrition in Sierra Leone (P10-142-19)

2019 ◽  
Vol 3 (Supplement_1) ◽  
Author(s):  
Ye Shen ◽  
Stacy Griswold ◽  
Breanne Langlois ◽  
Devika Suri ◽  
Stephen Vosti ◽  
...  
Keyword(s):  
Cost Effectiveness ◽  
International Development ◽  
Sierra Leone ◽  
Graduation Rate ◽  
Humanitarian Assistance ◽  
Acute Malnutrition ◽  
Small Scale ◽  
Activity Based Costing ◽  
Mixed Effect ◽  
Moderate Acute Malnutrition

Abstract Objectives To estimate cost-effectiveness of 4 specialized nutritious foods (SNF) for Moderate Acute Malnutrition (MAM) treatment in children under five in Pujehun District, Sierra Leone Methods In a cluster randomized trial, a mobile supplementary feeding program was set up at 29 peripheral health units to treat children with MAM (mid-upper arm circumference (MUAC) ≥11.5 cm and <12.5 cm without bipedal edema) with 1 of 4 iso-caloric rations: Corn Soy Blend Plus w/oil (CSB + w/oil, reference), Corn Soy Whey Blend w/oil (CSWB w/oil), Super Cereal Plus w/amylase (SC + A), or Ready to Use Supplementary Food (RUSF). All foods were procured from U.S. except locally produced RUSF. Unlike RUSF and oil provided in commonly programmed specifications, CSB + , CSWB, and SC + A were produced in experimental package size or formulation at small scale. Caregivers picked up rations bi-weekly until children reached an outcome or up to 12 weeks. Collected from accounting records and study instruments using activity-based costing with ingredients, data on 10 components from implementer perspective (start-up, supply chain, and programming) were summarized into cost per enrolled child in 2018 USD for each arm. Other stakeholders’ costing perspectives will also be analyzed. To assess cost-effectiveness by arm, cost per recovered child = cost per enrolled child/graduation rate. Predicted means of crude graduation rate (% of children reaching MUAC ≥12.5 cm in 12 weeks) with 95% confidence intervals were estimated from unadjusted mixed-effect model to construct crude cost-effectiveness ranges. Future analyses will be based on adjusted modeling and realistically estimated product costs at scaled production. Results Children (N = 2681) received similar number of bi-weekly rations by arm. Product and international freight were top drivers of cost differences across arms. Crude graduation rate was not statistically different by arm. Cost per enrolled child ranged from $86 in RUSF to $94 in SC + A. Cost per recovered child was $137 ($130 - 145) in RUSF, $142 ($134 - 151) in CSB + w/oil, $146 ($138 - 155) in SC + A, and $149 ($140 - 160) in CSWB w/oil. Conclusions Crude cost-effectiveness to treat MAM considering only implementer cost was similar across 4 SNFs. Funding Sources Office of Food for Peace, Bureau for Democracy, Conflict, and Humanitarian Assistance, U.S. Agency for International Development.

scholarly journals The Effect of Telerehabilitation on Missed Appointment Rates

2018 ◽  
Vol 10 (2) ◽  
pp. 65-72 ◽  
Author(s):  
Lyn T. Covert ◽  
John T. Slevin ◽  
Jessica Hatterman
Keyword(s):  
Speech Therapy ◽  
Conversational Speech ◽  
Lee Silverman Voice Treatment ◽  
Speech Language Pathologist ◽  
Results Of Treatment ◽  
Voice Treatment ◽  
Therapy Technique ◽  
Picture Description ◽  
A Site ◽  
Rehabilitation Clinic

The purpose of this study was to examine the effect of telerehabilitation on missed appointment rates in a rehabilitation clinic.  Clients fail to attend scheduled appointments for a variety of reasons.  Unmet appointments represent a loss of financial support as well as diminished efficiency and capacity to provide services. Speech therapy utilizing multiple appointments is most difficult to maintain during a treatment regimen. This may cause individuals to miss appointments and therefore not achieve desired results.  For this study, researchers utilized an intense speech therapy technique, the Lee Silverman Voice Treatment (LSVT®) to measure compliance with scheduled appointments. Participants were randomized to either in-person treatment or telerehabilitation treatment at a site distant from the speech-language pathologist. Participants in the telerehabilitation (TR) condition completed significantly more appointments than participants in the in-person (IP) condition. When comparing results of treatment for each condition, there were no significant differences in outcome whether treated in the IP or TR condition of the study for monologue and picture description tasks, which are closely associated with conversational speech.  There was a difference in the reading task with participants demonstrating significantly better post treatment results in the IP condition.  The reason for this disparity is unclear and warrants further study.

Time Driven Activity Based Costing (TDABC) Model for Cost Estimation of Assembly for a SSI

2018 ◽  
Vol 6 (2) ◽  
pp. 56-69
Author(s):  
Ashwin Bhimrao Ganorkar ◽  
Ramesh Ramchandra Lakhe ◽  
Kamalkishor N. Agrawal
Keyword(s):  
Cost Estimation ◽  
Low Cost ◽  
Small Scale ◽  
Activity Based Costing ◽  
New Approach ◽  
Common Activity ◽  
Time Required ◽  
The Cost ◽  
Small Scale Industries

Costing is an important issue in a competitive world. Many companies had adopted TDABC for better cost visibility. Assembly is very common activity in the small scale industries (SSI). In a SSI, many operations like riveting, drilling, fastening, loosening and tightening, hammering, labeling, aligning, etc. are carried out at the time of assembly. Also the sequence and the time of the operating vary for each product. Therefore, it is difficult to estimate the cost of complex assembly. This paper proposed a time driven activity based costing (TDABC) model to estimate the cost of assembly for SSI. TDABC uses time equations to estimate the time required for an activity. A new approach to develop the time equation using maynard operation sequence technique (MOST) is presented. This paper also presents the modification in the time equation to handle the complexity of the activity. The application of the model is presented with the case study. The cost analysis helps to identify the opportunities for low cost assembly solution.

TDABC for a manufacturing environment: A case study

Tékhne ◽  
2018 ◽  
Vol 16 (2) ◽  
pp. 2-10
Author(s):  
Ashwin B. Ganorkar ◽  
Ramesh R. Lakhe ◽  
Kamalkishor N. Agrawal
Keyword(s):  
Manufacturing Industry ◽  
Small Scale ◽  
Manufacturing Companies ◽  
Activity Based Costing ◽  
Product Cost ◽  
Costing System ◽  
Traditional Costing ◽  
The Cost ◽  
A Company

Abstract Costing system is an essential part of a company. Determining the accurate cost of a product or service is extremely important for the profitability and performance of a company. Over the years, different approaches and models have been developed to estimate the cost of the product manufactured. However, their models were found to be inadequate in the correct value of the product cost. In the last decade, activity-based costing (ABC) has been successfully adopted by many companies worldwide. Nonetheless, because of its high maintenance and setup cost, it has been abandoned and a new time-driven activity-based costing (TDABC) model has been developed. Though adopted by many large scale-manufacturing industries, TDABC has not been implemented in small scale manufacturing companies due to unavailability of resources and also ignorance about its implementation. This paper presents a model for the application of TDABC in the small scale manufacturing industry. The model is implemented in a furniture manufacturing company for the estimation of product cost. The cost obtained from the TDABC is compared with the traditional costing system and established the accuracy of TDABC over the traditional costing system. Along with the case study, this paper also discusses the different data results obtained from TDABC and its utility for the managers and the decision makers.

scholarly journals Costing the Outpatient Rehabilitation Services: Time-Driven Activity Based Costing Approach

2020 ◽  
Author(s):  
Farzaneh Mohammadpour ◽  
Mehdi Basakha ◽  
Seyed Hossein Mohaqeqi Kamal ◽  
Nadia Azari
Keyword(s):  
Occupational Therapy ◽  
Speech Therapy ◽  
Patient Flow ◽  
Outpatient Rehabilitation ◽  
Rehabilitation Services ◽  
Activity Based Costing ◽  
Number Of Patients ◽  
The Difference ◽  
Almost All ◽  
The Cost

Abstract Bachground: Considering the necessity of health services costing, the aim of this study is to calculate the cost of rehabilitation services in an outpatient rehabilitation clinic in Tehran, Iran.Methods: The data for this study were categorized as financial data and information about the process of rehabilitation services. The first category was extracted from the financial documents and the second one is obtained by observation of patient flow and interviewing the clinic staff in 2016. The cost of rehabilitation services has been estimated using the time-driven activity-based costing approach.Results: The findings show that the cost of physical occupational therapy in the Asma rehabilitation center was $18.79 per unit of service. This amount for speech therapy services was $17.23 to $19.40, taking into account the difference in the quality of the service delivered. The cost of mental health occupational therapy service was also between $19.46 and $23.57. Comparing the cost of these services with their government’s tariffs makes it clear that there is a huge gap.Conclusion: The limited number of patients referred to the center has made the cost of one unit of rehabilitation services much higher than their official tariffs. This is true for almost all similar institutions and makes the profitability of small rehabilitation institutions extremely unstable. Therefore, proper marketing for rehabilitation services by promoting patient referral links with larger healthcare centers and the formation of integrated rehabilitation complexes can play a significant role in their profitability.

Reasons to strike first

2019 ◽  
Vol 42 ◽  
Author(s):  
William Buckner ◽  
Luke Glowacki
Keyword(s):  
Intergroup Conflict ◽  
Small Scale

Abstract De Dreu and Gross predict that attackers will have more difficulty winning conflicts than defenders. As their analysis is presumed to capture the dynamics of decentralized conflict, we consider how their framework compares with ethnographic evidence from small-scale societies, as well as chimpanzee patterns of intergroup conflict. In these contexts, attackers have significantly more success in conflict than predicted by De Dreu and Gross's model. We discuss the possible reasons for this disparity.

Exploring Coronal Structures with SOHO

2000 ◽  
Vol 179 ◽  
pp. 403-406
Author(s):  
M. Karovska ◽  
B. Wood ◽  
J. Chen ◽  
J. Cook ◽  
R. Howard
Keyword(s):  
Solar Corona ◽  
Image Enhancement ◽  
Coronal Mass Ejections ◽  
Dynamical Evolution ◽  
Small Scale ◽  
Low Contrast ◽  
Contrast Structures ◽  
Scale Structures ◽  
Small Scale Structures ◽  
Coronal Structures

AbstractWe applied advanced image enhancement techniques to explore in detail the characteristics of the small-scale structures and/or the low contrast structures in several Coronal Mass Ejections (CMEs) observed by SOHO. We highlight here the results from our studies of the morphology and dynamical evolution of CME structures in the solar corona using two instruments on board SOHO: LASCO and EIT.

Scanning tunneling microscopy and atomic force microscopy: New tools for biology

1989 ◽  
Vol 47 ◽  
pp. 778-779
Author(s):  
CE Bracker ◽  
P. K. Hansma
Keyword(s):  
Physical Property ◽  
Scanning Probe ◽  
Scanning Tunneling ◽  
Small Scale ◽  
Tunneling Microscopy ◽  
Force Microscopy ◽  
New Family ◽  
Small Probe ◽  
Atomic Force ◽  
Transmission Electron

A new family of scanning probe microscopes has emerged that is opening new horizons for investigating the fine structure of matter. The earliest and best known of these instruments is the scanning tunneling microscope (STM). First published in 1982, the STM earned the 1986 Nobel Prize in Physics for two of its inventors, G. Binnig and H. Rohrer. They shared the prize with E. Ruska for his work that had led to the development of the transmission electron microscope half a century earlier. It seems appropriate that the award embodied this particular blend of the old and the new because it demonstrated to the world a long overdue respect for the enormous contributions electron microscopy has made to the understanding of matter, and at the same time it signalled the dawn of a new age in microscopy. What we are seeing is a revolution in microscopy and a redefinition of the concept of a microscope.Several kinds of scanning probe microscopes now exist, and the number is increasing. What they share in common is a small probe that is scanned over the surface of a specimen and measures a physical property on a very small scale, at or near the surface. Scanning probes can measure temperature, magnetic fields, tunneling currents, voltage, force, and ion currents, among others.

Superstructures and ordering phenomena in ceramic superconductors

1996 ◽  
Vol 54 ◽  
pp. 710-711
Author(s):  
R. Gronsky
Keyword(s):  
Domain Growth ◽  
Small Displacement ◽  
Small Scale ◽  
Ceramic Superconductors ◽  
Oxygen Sublattices ◽  
Tweed Contrast ◽  
Diffraction Patterns ◽  
Representative Image ◽  
Static Lattice ◽  
Modulation Wavelength

It is now well established that the phase transformation behavior of YBa2Cu3O6+δ is significantly influenced by matrix strain effects, as evidenced by the formation of accommodation twins, the occurrence of diffuse scattering in diffraction patterns, the appearance of tweed contrast in electron micrographs, and the generation of displacive modulation superstructures, all of which have been successfully modeled via simple Monte Carlo simulations. The model is based upon a static lattice formulation with two types of excitations, one of which is a change in oxygen occupancy, and the other a small displacement of both the copper and oxygen sublattices. Results of these simulations show that a displacive superstructure forms very rapidly in a morphology of finely textured domains, followed by domain growth and a more sharply defined modulation wavelength, ultimately evolving into a strong <110> tweed with 5 nm to 7 nm period. What is new about these findings is the revelation that both the small-scale deformation superstructures and coarser tweed morphologies can result from displacive modulations in ordered YBa2Cu3O6+δ and need not be restricted to domain coarsening of the disordered phase. Figures 1 and 2 show a representative image and diffraction pattern for fully-ordered (δ = 1) YBa2Cu3O6+δ associated with a long-period <110> modulation.

Speech Therapy Services in a Large School System: A Six-Year Overview

1976 ◽  
Vol 7 (4) ◽  
pp. 207-219 ◽  
Author(s):  
Constance P. DesRoches
Keyword(s):  
School System ◽  
Speech Therapy ◽  
Factors Affecting ◽  
Case Load ◽  
Number Of Children ◽  
School Population ◽  
System A ◽  
Therapy Services ◽  
And Shifts ◽  
Selection Factors

A statistical review provides analysis of four years of speech therapy services of a suburban school system which can be used for comparison with other school system programs. Included are data on the percentages of the school population enrolled in therapy, the categories of disabilities and the number of children in each category, the sex and grade-level distribution of those in therapy, and shifts in case-load selection. Factors affecting changes in case-load profiles are identified and discussed.

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