scholarly journals COST MANAGEMENT

Author(s):  
José Nilton Leite de Oliveira ◽  
Armando Araújo De Souza Júnior ◽  
Marcelo Albuquerque de Oliveira ◽  
Gabriela De Mattos Veroneze ◽  
Raimundo Kennedy Vieira ◽  
...  

The National Meeting of Production Engineering (ENEGEP) is an event organized by the Brazilian Association of Production Engineering (ABEPRO) in which brings together the academic community of researchers working in the sector of Production Engineering and constitutes one of the leading promoters of technical and scientific production in the area. Among the various topics transiting the meeting, cost management is one of those who has relevant interaction. This article aims to analyze the academic contributions published in the Annals ENEGEP from 2008 to 2018 and trends in the area of ​​Economic Management, Cost Management subarea. Methodologically it made the use of bibliometric analysis techniques, analyzing, quantitatively and qualitatively, 219 articles, considering the following variables: quantitative evolution of publications; authoring features per article; authors; educational institutions; keywords; and themes. The main results identified an average of twenty papers per year with the cost management issue, the vast majority of publications were carried out with two or more authors, in relation to the authorship, 71% of authors had only one article, the southern region is the one most representative authors of publications, and as to the keywords which is evident most frequently are "Cost Management" and "costs".

Author(s):  
Francisco Leslie Lopez-del-Castillo-Wilderbeek

This research has carried out a systematized bibliographic review to analyze how the return on investment (ROI) in communication, and specifically in public relations, has been theoretically treated. The financial measurement of communication outcomes represents a topic of great interest for the academic community because organizations need to know the real results of their communication efforts. At the same time, economic measurement turns out to be a variable that can be understood by the management of the organizations and allows them to know where the money is being spent. However, despite more than forty years of theoretical work, a homogeneous nor globally accepted solution has not yet been achieved. The bibliographical study of the return on investment in communication, and especially in public relations, shows the difficulty of turning the success of the activity of public relations professionals into money. On the one hand, there is no doubt that the ROI is directly related to financial data; on the other hand, in communication it is usual to introduce non-economic values to evaluate the results achieved. The bibliographical results indicate in the first instance that, on a quantitative level, the economic aspect is predominant in the calculation of the ROI (96.3%). In this context measurement by equivalence in advertising (AVE) is an economic model as used by professionals as it is rejected by researchers. It is based on comparing the cost of a presence in the media with the equivalent cost if it were advertising. Nevertheless, this model is criticized for the differences between advertising (a completely controlled message) and publicity (a message that is altered by the media). However, taking the previous works about the subject, it can be said that the evaluation of public relations actions can be dealt with from the perspective of opportunity cost: the loss of other alternatives when one alternative is chosen. In this way, the evaluation of the cost of a traditional advertising action can be compared with the cost of other options available to public relations professionals. For example, native advertising is a resource of public relations teams whose cost can easily be compared to traditional advertising. Native advertising is a paid promotion that matches the audience's consumption and contains information of interest to the advertiser. Hence opinions that reject the advertising equivalence measurement (AVE) are not justified when the product generated by public relations has the characteristics of native advertising because in both cases (advertising vs. native advertising) the professional can exactly compare the investment made with one instead of the other.


2017 ◽  
Vol 1 (2) ◽  
pp. 21-33
Author(s):  
Larysa Sloboda

Cost-management is essential and highly specific sphere, which requires applying adequate decision- making approach as a part of the bank’s internal value creation process. Correspondent banking is a dynamically growing area of management and controlling methods applied in banks on the one hand and high risk financial segment of the regulators’ measures and expectations around the world on the other. The purpose of this research is to outline the main challenges for cost-management development in correspondent banking relationships (CBRs) around the world with recommendations for Ukraine. The paper explains the key reasons and essential components of cost-management system for managing risks and costs in CBRs based on the analytical results of transactions volume, comparing drivers of restriction of CBRs, rapidly growing number of different types of compliance and operational costs. As a result, the study highlights the cost-cutting measures based on digital assets solutions and blockchain technologies that can help banks to eliminate and lower costs of customer on-boarding, due diligence and money laundering prevention, foreign exchange and currency hedging, treasury and payment operations, liquidity and capital raising.


Edupedia ◽  
2020 ◽  
Vol 5 (1) ◽  
pp. 55-64
Author(s):  
Agus Supriyadi

Character education is a vital instrument in determining the progress of a nation. Therefore the government needs to build educational institutions in order to produce good human resources that are ready to oversee and deliver the nation at a progressive level. It’s just that in reality, national education is not in line with the ideals of national education because the output is not in tune with moral values on the one hand and the potential for individuals to compete in world intellectual order on the other hand. Therefore, as a solution to these problems is the need for the applicationof character education from an early age.


1991 ◽  
Vol 24 (9) ◽  
pp. 31-43 ◽  
Author(s):  
M. D. Burgess

A harsh climate, extended dry periods and relatively expensive water resources underly the potential for effluent reuse in the Northern Territory, Australia. The cost of supplying potable water and the potential offsetting effects of utilising sewage effluent are reviewed. The need to firmly establish the true cost to the community of different supply options is identified. Major cost benefits accrue where reuse will enable deferment of either significant potable source augmentation or sewage treatment works upgrading and where horticultural prospects are good at a reuse site close to the treatment works. An overall strategy plan for increasing the potential of reuse is described. This plan includes firm cost management procedures, marketing activities, appropriate land planning measures and a commitment to research and development.


Energies ◽  
2021 ◽  
Vol 14 (12) ◽  
pp. 3611
Author(s):  
Sandra Gonzalez-Piedra ◽  
Héctor Hernández-García ◽  
Juan M. Perez-Morales ◽  
Laura Acosta-Domínguez ◽  
Juan-Rodrigo Bastidas-Oyanedel ◽  
...  

In this paper, a study on the feasibility of the treatment of raw cheese whey by anaerobic co-digestion using coffee pulp residues as a co-substrate is presented. It considers raw whey generated in artisanal cheese markers, which is generally not treated, thus causing environmental pollution problems. An experimental design was carried out evaluating the effect of pH and the substrate ratio on methane production at 35 °C (i.e., mesophilic conditions). The interaction of the parameters on the co-substrate degradation and the methane production was analyzed using a response surface analysis. Furthermore, two kinetic models were proposed (first order and modified Gompertz models) to determine the dynamic profiles of methane yield. The results show that co-digestion of the raw whey is favored at pH = 6, reaching a maximum yield of 71.54 mLCH4 gVSrem−1 (31.5% VS removed) for raw cheese whey and coffee pulp ratio of 1 gVSwhey gVSCoffe−1. The proposed kinetic models successfully fit the experimental methane production data, the Gompertz model being the one that showed the best fit. Then, the results show that anaerobic co-digestion can be used to reduce the environmental impact of raw whey. Likewise, the methane obtained can be integrated into the cheese production process, which could contribute to reducing the cost per energy consumption.


Author(s):  
Frederico Finan ◽  
Maurizio Mazzocco

Abstract Politicians allocate public resources in ways that maximize political gains, and potentially at the cost of lower welfare. In this paper, we quantify these welfare costs in the context of Brazil’s federal legislature, which grants its members a budget to fund public projects within their states. Using data from the state of Roraima, we estimate a model of politicians’ allocation decisions and find that 26.8% of the public funds allocated by legislators are distorted relative to a social planner’s allocation. We then use the model to simulate three potential policy reforms to the electoral system: the adoption of approval voting, imposing a one-term limit, and redistricting. We find that a one-term limit and redistricting are both effective at reducing distortions. The one-term limit policy, however, increases corruption, which makes it a welfare-reducing policy.


Author(s):  
Josu Doncel ◽  
Nicolas Gast ◽  
Bruno Gaujal

We analyze a mean field game model of SIR dynamics (Susceptible, Infected, and Recovered) where players choose when to vaccinate. We show that this game admits a unique mean field equilibrium (MFE) that consists in vaccinating at a maximal rate until a given time and then not vaccinating. The vaccination strategy that minimizes the total cost has the same structure as the MFE. We prove that the vaccination period of the MFE is always smaller than the one minimizing the total cost. This implies that, to encourage optimal vaccination behavior, vaccination should always be subsidized. Finally, we provide numerical experiments to study the convergence of the equilibrium when the system is composed by a finite number of agents ( $N$ ) to the MFE. These experiments show that the convergence rate of the cost is $1/N$ and the convergence of the switching curve is monotone.


2011 ◽  
Vol 480-481 ◽  
pp. 1197-1200
Author(s):  
Feng Liu ◽  
Jun Min Wang

In recent years, in order to reduce building energy consumption in China, and vigorously promote the development of ecological construction, the paper studies disadvantages of the cost of traditional project management applications in the ecological construction projects, exploring specific cost management adapt to the ecological construction project.


Author(s):  
Natalia G. Krivulya ◽  

Animated documentary is becoming one of the fastest growing phenomena of modern screen art in the post-truth era. The review and analysis of scientific works devoted to animated documentary is seen as relevant both for the further development of scientific thought and the search for new research strategies that expand the problem field, and for the practical sphere. The research was conducted on the basis of a review and analysis of scientific literature (monographs and articles in international journals included in electronic research system international databases Scopus, Web of Science, eLibrary.ru) in English, Spanish and Russian for the period 1997-2019. The novelty of the review article is not only an attempt to present a systematic view of animated documentary as a phenomenon of screen art, but also to identify and systematize the areas in which scientific discussions are conducted. It introduces the reader to theoretical views on the terminology, Genesis, specifics, nature, and classification systems of documentary animation. Animated documentary appeared when the cinema was just taking first steps but its development began in the 1980s. At this time, animation begins to take an interest in reality, inner peace, and socially taboo topics. Since the 1990s, the foundations of animated documentary are laid, narrative strategies are developed, and a new language are actively sought. Interest in animated documentary from the scientific community arose only in the 2000s. On the one hand, it has been manifested by the increasing role of documentation in the art, which has taken on an attraction character since the advent of digital technology; on the other hand, and as a consequence of the convergence of screen arts and the emergence of hybridization trends. The academic community has focused around developing definitions and understanding what can be attributed to the field of documentary animation. By 2010, the scientific literature focused on issues related to the specifics of animated documentary, ways of presenting reality, and indexing. By the mid-2010s, animation is becoming the subject of interdisciplinary study. At this time, there are develop tools for analyzing works of animated documentaries, and its genre system begins to build. One of the main features of animated documentaries is hybridity. Its dual nature is born of fluctuations between the certainty of facts and artistic embodiment. The problems of authenticity and representation of reality become one of the most controversial topics in an animated film. The work provides an overview of theoretical studies on the genesis, history and particularities of animadoc. The theoretical texts identify three approaches that form the main directions in the analysis of animated documentary. The first group of researchers analyzes this phenomenon and its nature based on the theories of documentaries and the transformation with the advent of digital technologies, of the concepts of reality, authenticity and fact (document). The second group of authors considers animation as a phenomenon of modern animation that arose as a result of technological renewal and changes in its role as a socio-cultural practice. A third group of scientists believes that animadoc is a post-postmodern phenomenon that arose as a means of presenting a world in which there is mobility of borders and cyberspace becomes a new reality. The review allows us to conclude that animated documentary is a manifestation of a new mode of postphotographic vision of a reflexive nature, in which the imagination that refracts images of reality becomes of primary importance. Despite the interest in it from the academic community and the emergence of theoretical works, the study of this phenomenon is only at the initial stage. Despite the interest in it from the academic community, there is a small number of deep theoretical works caused by the hybrid nature of the phenomenon itself, the imperfection of working models and methods for analyzing representational strategies, and the problems of forming a conceptual apparatus.


Author(s):  
V. Lysenko

The social order posed by the society to the training of highly qualified personnel for the strategic needs of the labor market is associated with the changes in the economy, including the processes of its computerization and digitalization. Transformations in the digital economy determine new requirements for specialists’ training, their competences and qualification. The rapid changes in socio-economic conditions cause the need to transform the system of vocational training in order to meet the demands for competencies that correspond to the current technologic trends and methods of production. The reforms of vocational education system can be significant in resolving contradictions between the quality of training, on the one hand, and public and employers’ demands, on the other hand. Close cooperation of professional educational institutions, employers and social partners through their joint design and development of teaching technologies and methods for advanced vocational training of qualified specialists can be considered as one of the most efficient factors and conditions for resolving the above mentioned contradictions. These new conditions have already been created in the Centers for Advanced Vocational Training (CAVT), which can be characterized as a new type of infrastructural solution to the problem of aggregation of advanced vocational training programs and material and technical resources owned by science, education, production. The article focuses on some features of interaction and cooperation among vocational educational institutions, employers and social partners (social and public-private partnerships, networking cooperation, educational and technological cluster), which are taken into account in the performance of the Center for Advanced Vocational Training of the Kemerovo region.


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