scholarly journals History of spinal surgery: one neurosurgeon's perspective

2004 ◽  
Vol 16 (1) ◽  
pp. 1-5 ◽  
Author(s):  
Dennis E. McDonnell
Keyword(s):  
Spinal Surgery ◽  
Negative Impact ◽  
Production Costs ◽  
Industrial Complex ◽  
Private Industry ◽  
Spinal Disorders ◽  
Societal Benefit ◽  
Spinal Reconstruction ◽  
Technological Advances ◽  
The Cost

Spinal surgery has advanced from decompression procedures to complex spinal reconstruction and internal stabilization within the last 25 years, as a result of a broad-based technological boom that began in the 1970s with the advent of spinal computerized tomography and magnetic resonance imaging. These technological advances have coincided with, and developed as a result of, the concomitant rise of a complex, economically driven consortium of innovative surgeons and researchers, academic institutions, government agencies, and private industry, to form a Medical–Industrial Complex (MeIC). A major growth industry has formed, resulting in an overall societal benefit. Nevertheless, it has impacted graduate medical education and has significantly increased the cost of treating spinal disorders. Back pain and spinal disorders are a major societal health problem that is associated with a high demand for treatment services. There is a potential for abuse as well as a benefit in offering these services. The MeIC has contributed to the overall rise in the cost of health care insurance and in the migration of manufacturing jobs abroad as a solution for lowering production costs. The increased cost has had a negative impact on local and regional economies.

Cost accounting and cost calculation of dairy cattle products taking into account the requirements (IAS) 41 «Agriculture»

2021 ◽  
pp. 45-53
Author(s):  
L. I. Khoruzhy ◽  
N. Yu. Tryashtsina ◽  
Yu. N. Katkov ◽  
T. N. Gupalova ◽  
E. A. Katkova
Keyword(s):  
Dairy Cattle ◽  
Cost Accounting ◽  
Production Costs ◽  
Cost Calculation ◽  
Industrial Complex ◽  
Cattle Breeding ◽  
Business Plans ◽  
Dairy Cattle Breeding ◽  
Scope Of Application ◽  
The Cost

The article is devoted to the issues of accounting for the production costs of agricultural organizations and calculating the cost of milk and fruit using the provisions (IAS) 41 «Agriculture». The scope of application of the standard (IAS) 41 «Agriculture» is indicated, and its application is justified by agro-formations, taking into account costs and calculating the cost of milk and fruit. The author’s system of subaccounts to accounts on accounting of biological assets and results of their biotransformation is described. The method of calculating the cost of production of the main herd in dairy cattle breeding based on the requirements (IAS) 41 «Agriculture» is disclosed. The obtained results can be used by organizations of the agro-industrial complex to take into account costs and calculate costs in dairy cattle breeding, formulate accounting policies, business plans and substantiate management decisions.

scholarly journals Resource saving - the basis of economic growth

2020 ◽  
Vol 3 (9) ◽  
pp. 208-210
Author(s):  
Mamadalieva N.A
Keyword(s):  
Economic Growth ◽  
Raw Materials ◽  
Production Costs ◽  
Capital Investments ◽  
Resource Saving ◽  
Financial Situation ◽  
Technological Advances ◽  
Economic Balance ◽  
High Level ◽  
The Cost

In conditions of a high level of industrialization of the economy, the production process is accompanied by the consumption of a significant amount of resources. Due to the fact that material costs account for more than half of production costs, a decrease in the latter is the most important qualitative indicator of economic development. Saving raw materials, materials, fuel, energy helps to reduce the cost of production and the need for capital investments, the introduction of scientific and technological advances, the establishment of new balance relations and economic balance, an increase in production, and an improvement in the financial situation of enterprises.

PERANCANGAN SISTEM INFORMASI MANAJEMEN KEUANGAN DI AMIK GARUT

2020 ◽  
Vol 2 (2) ◽  
pp. 128-143
Author(s):  
Tedi Budiman
Keyword(s):  
Information System ◽  
Information Systems ◽  
Financial Management ◽  
Financial Information ◽  
Financial Problems ◽  
Technological Advances ◽  
Design Program ◽  
Or Groups ◽  
The Cost ◽  
Financial Information Systems

Financial information system is an information system that provides information to individuals or groups of people, both inside and outside the company that contains financial problems and information about the flow of money for users in the company. Financial information systems are used to solve financial problems in a company, by meeting three financial principles: fast, safe, and inexpensive.Quick principle, the intention is that financial information systems must be able to provide the required data on time and can meet the needs. The Safe Principle means that the financial information system must be prepared with consideration of internal controls so that company assets are maintained. The Principle of Inexpensive, the intention is that the cost of implementing a financial information system must be reduced so that it is relatively inexpensive.Therefore we need technology media that can solve financial problems, and produce financial information to related parties quickly, safely and cheaply. One example of developing information technology today is computer technology and internet. Starting from financial problems and technological advances, the authors make a website-based financial management application to facilitate the parties that perform financial management and supervision.Method of development application program is used Waterfall method, with the following stages: Software Requirement Analysis, Software Design, Program Code Making, Testing, Support, Maintenance.

FORMATION OF HUMAN RESOURCES POLICY AND LABOR POTENTIAL OF THE MELIORATIVE INDUSTRY OF THE AGRICULTURAL INDUSTRY OF THE RUSSIAN FEDERATION

2020 ◽  
Author(s):  
Alexandra Ugryumova ◽  
Mikhail Zamakhovski ◽  
Lyudmila Pautova ◽  
Denis Olgarenko
Keyword(s):  
Russian Federation ◽  
Land Reclamation ◽  
Production Costs ◽  
Irrigated Agriculture ◽  
Industrial Complex ◽  
Personnel Policy ◽  
The Russian Federation ◽  
Irrigated Lands ◽  
Sectoral Development ◽  
Labor Potential

Scientifically substantiated personnel industry policy contributes to the implementation of an innovative development scenario, provides better results with reduced production costs, which determines the relevance of the studying. The main goal of the work was identified factors and indicators which have regulatory influence on the state and development of the personnel potential of the industry. Diagnostics of the labor potential of land reclamation by federal districts revealed leaders and outsiders of sectoral development. The studying made it possible to justify the steady trend of the shortage of reclamation personnel in comparison with the calculated indicators. Objective and subjective reasons and factors that hinder the effective using of the industry’s personnel potential are distinguished. The concept of industry’s labor potential is clarified. The studying of changes in labor productivity in agriculture has confirmed a twofold increasing in this indicator for the period from 2014 to 2018. Methodological approaches to the indicators of assessing the labor potential of the reclamation industry are substantiated. The groups of socio-economic indicators of the reclamation industry’s effectiveness are identified. The methodology for determining the quantitative characteristics of labor potential on irrigated lands is specified, which is depended on the area of irrigated lands. The labor potential of the reclamation industry in terms of staffing the industry is studied. The main positive and negative trends of the personnel policy and the labor potential’s formation of the agro-industrial complex’s reclamation sector of the Russian Federation are specified, the industry personnel policy is assessed as passive, which does not allow predicting the needs for industry personnel, evaluate staff activities and analyze personnel problems. Highlighted characteristic trends in personnel potential in the federal district and regions of the Russian Federation allow: to develop unified approaches to manage this industry development factor; to develop recommendations to improve the efficiency of advanced training and retraining of personnel in irrigated agriculture. The implementation of the recommendations will contribute to increase the efficiency of the managing the human potential’s process of irrigated agriculture at the level of federal, regional and municipal authorities of the reclamation sector of the agro-industrial complex of Russia.

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.  

scholarly journals Monitoring the technological processes in the wood industry in order to make them more efficient through technical overhauling

2019 ◽  
Vol 290 ◽  
pp. 02007
Author(s):  
Radu Dan Paltan ◽  
Cristina Biriş ◽  
Loredana Anne-Marie Rădulescu
Keyword(s):  
Automotive Industry ◽  
Operating Mode ◽  
Solid Wood ◽  
Production Costs ◽  
Operating Costs ◽  
Future Research ◽  
Wood Industry ◽  
Research Article ◽  
State Of Research ◽  
The Cost

Of many techniques that are used to optimize production and costs, the studies conducted within a profile company lead to our choice for testing the 6Sigma method (the most used method in the automotive industry) in view of the economic efficiency applied in the wood Industry company. This method measures how many flaws exist in a process and determines in a systematic way how to improve it by technical overhauling and eliminating or minimizing the process for efficiency. This research article aims to study the state of research on the optimization of the production process through technical overhauling for panels reconstituted from solid wood and ways to make production more efficient by cutting costs through technical overhauling. From preliminary research, we estimate that all the items founded and others that will result from further research will result in a significant decrease in production costs that are reflected in the cost of the finished product and consequently in increasing the yield of the company by maximizing its profit. At the same time it may be the basis of future research studies in the field. The easier it is to maximize profits, the lower the operating costs are and the higher recovery rate of investments are, that will result a change in the operating mode: “working smarter not harder”.

scholarly journals Bioethanolic yeasts from dung beetles: tapping the potential of extremophilic yeasts for improvement of lignocellulolytic feedstock fermentation

2021 ◽  
Vol 14 (1) ◽  
Author(s):  
Anita Ejiro Nwaefuna ◽  
Karl Rumbold ◽  
Teun Boekhout ◽  
Nerve Zhou
Keyword(s):  
Treatment Process ◽  
Dung Beetles ◽  
Production Costs ◽  
Industrial Wastes ◽  
Major Drawback ◽  
Renewable Fuel ◽  
Extreme Stress ◽  
Pre Treatment ◽  
The Cost ◽  
Simultaneous Saccharification

AbstractBioethanol from abundant and inexpensive agricultural and industrial wastes possesses the potential to reduce greenhouse gas emissions. Bioethanol as renewable fuel addresses elevated production costs, as well as food security concerns. Although technical advancements in simultaneous saccharification and fermentation have reduced the cost of production, one major drawback of this technology is that the pre-treatment process creates environmental stressors inhibitory to fermentative yeasts subsequently reducing bioethanol productivity. Robust fermentative yeasts with extreme stress tolerance remain limited. This review presents the potential of dung beetles from pristine and unexplored environments as an attractive source of extremophilic bioethanolic yeasts. Dung beetles survive on a recalcitrant lignocellulose-rich diet suggesting the presence of symbiotic yeasts with a cellulolytic potential. Dung beetles inhabiting extreme stress environments have the potential to harbour yeasts with the ability to withstand inhibitory environmental stresses typically associated with bioethanol production. The review further discusses established methods used to isolate bioethanolic yeasts, from dung beetles.

scholarly journals The Impact of Environmental Regulation on the Location of Pollution-Intensive Industries in China under Agglomeration Effect

2021 ◽  
Vol 18 (8) ◽  
pp. 4045
Author(s):  
Yinhao Wu ◽  
Shumin Yu ◽  
Xiangdong Duan
Keyword(s):  
Environmental Regulation ◽  
Local Economic Development ◽  
Negative Impact ◽  
Empirical Test ◽  
Mediating Effect ◽  
Production Costs ◽  
Agglomeration Effect ◽  
The Government ◽  
Pollutant Discharge ◽  
The Impact

Pollution-intensive industries (PIIs) have both scale effect and environmental sensitivity. Therefore, this paper studies how environmental regulation (ER) affects the location dynamics of PIIs under the agglomeration effect. Our results show that, ER can increase the production costs of pollution-intensive firms (PIFs) by internalizing the negative impact of pollutant discharge in a region, and thus, directly reduces the region’s attractiveness to PIFs. Meanwhile, ER can indirectly reduce the attractiveness of a region to PIFs by reducing the externality of the regional agglomeration effect. Moreover, these influences are regulated by the level of local economic development. Based on the moderated mediating effect model, we find evidence from the site selection activities of newly built chemical firms in cities across China. The empirical test shows that compared with 2014, the proportion of the direct effect of ER to the total effects significantly decreased in 2018, while the proportion of indirect effects under the agglomeration effect increased significantly. Our findings provide reference for the government to design effective environmental policies to guide the location choice of new PIFs.

Unequal Treatment of Identical Agents in Cournot Equilibrium

1999 ◽  
Vol 89 (3) ◽  
pp. 585-604 ◽  
Author(s):  
Stephen W Salant ◽  
Greg Shaffer
Keyword(s):  
Marginal Cost ◽  
Consumer Surplus ◽  
Production Costs ◽  
Cournot Equilibrium ◽  
Unequal Treatment ◽  
Marginal Costs ◽  
Second Stage ◽  
Policy Debates ◽  
The Cost ◽  
Antitrust Regulation

Oligopoly models where prior actions by firms affect subsequent marginal costs have been useful in illuminating policy debates in areas such as antitrust regulation, environmental protection, and international competition. We discuss properties of such models when a Cournot equilibrium occurs at the second stage. Aggregate production costs strictly decline with no change in gross revenue or gross consumer surplus if the prior actions strictly increase the variance of marginal costs without changing the marginal-cost sum. Therefore, unless the cost of inducing second-stage asymmetry more than offsets this reduction in production costs, the private and social optima are asymmetric. (JEL D43, L13, L40)

Estimating the Borrowing Behavior of French and German Firms. An Econometric Analysis / Verschuldungsverhalten französischer und deutscher Unternehmen. Eine ökonometrische Analyse

2001 ◽  
Vol 221 (5-6) ◽  
Author(s):  
Elizabeth Kremp ◽  
Elmar Stöß
Keyword(s):  
Firm Growth ◽  
Negative Impact ◽  
Positive Impact ◽  
Size Class ◽  
Monetary Transmission ◽  
Data Sets ◽  
Pecking Order ◽  
Trends Over Time ◽  
Deutsche Bundesbank ◽  
The Cost

SummaryThis paper investigates the borrowing behavior of 2,900 French and 1,300 German firms over the 1987-95 period. Both samples based on data sets of the Banque de France and the Deutsche Bundesbank not only include large but also small and medium-sized enterprises. Applying GMM techniques, we estimate identical debt equations for the two total samples and by size class. Despite the large differences between the two countries in term of debt trends over time and size class the main result is the similarity of a few determinants between France and Germany. E.g. we find that firm growth has a positive impact on borrowing according to the theory of signalling whereas the negative correlation of profit and debt supports pecking order approach and the cost of finance has a negative impact on leverage, too. Additionally, the study can provide some insights for the monetary transmission mechanism in both EMU member countries.

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