scholarly journals Study on Construction Resource Optimization and Uncertain Risk of Urban Sewage Pipe Network

Author(s):  
Xin Li ◽  
Jian Huang ◽  
Chunwei Li ◽  
Ning Luo ◽  
Wen Lei ◽  
...  

With considering sewage pipe network upgrading projects in the “villages” in cities, the optimization of construction resources and the assessment of delay risks could be achieved. Based on the schedule-cost hypothetical theory, the mathematical model with constraint indicators was established to obtain the expression of optimal resource input, and conclude the method to analyze the schedule uncertainties. The analysis showed that cyclical footage of pipe could be regarded as a relatively fixed value, and the cost can be regarded as a function that depending on the number of working teams. The optimal number of teams and the optimal schedule occurred when the minimum total cost achieved. In the case of insufficient meteorological data, the Monte Carlo simulation method and uncertainty analysis method can be applied to assess the impact of rainfall on the total construction period, correspondingly the probability of such risk could be derived. The calculation showed that the risk of overdue completion varied significantly according to the construction starting time. It was necessary to take rainfall risk into consideration and make corresponding strategies and measures.

Energies ◽  
2018 ◽  
Vol 11 (9) ◽  
pp. 2272 ◽  
Author(s):  
Jiazheng Lu ◽  
Jun Guo ◽  
Zhou Jian ◽  
Yihao Yang ◽  
Wenhu Tang

Ice disasters have frequently occurred worldwide in recent years, which seriously affected power transmission system operations. To improve the resilience of power grids and minimize economic losses, this paper proposes a framework for assessing the influence of ice disasters on the resilience of power transmission systems. This method considers the spatial–temporal impact of ice disasters on the resilience of power transmission systems, and the contingence set for risk assessment is established according to contingency probabilities. Based on meteorological data, the outage models of power transmission components are developed in the form of generic fragility curves, and the ice load is given by a simplified freezing rain ice model. A cell partition method is adopted to analyze the way ice disasters affect the operation of power transmission systems. The sequential Monte Carlo simulation method is used to assess resilience for capturing the stochastic impact of ice disasters and deriving the contingency set. Finally, the IEEE RTS-79 system is employed to investigate the impact of ice disasters by two case studies, which demonstrate the viability and effectiveness of the proposed framework. In turn, the results help recognize the resilience of the system under such disasters and the effects of different resilience enhancement measures.


2019 ◽  
Vol 6 (6) ◽  
pp. 339-343
Author(s):  
Melinda Fleming ◽  
Michael McMullen ◽  
Theresa Beesley ◽  
Rylan Egan ◽  
Sean Field

IntroductionSimulation training in anaesthesiology bridges the gap between theory and practice by allowing trainees to engage in high-stakes clinical training without jeopardising patient safety. However, implementing simulation-based assessments within an academic programme is highly resource intensive, and the optimal number of scenarios and faculty required for accurate competency-based assessment remains to be determined. Using a generalisability study methodology, we examine the structure of simulation-based assessment in regard to the minimal number of scenarios and faculty assessors required for optimal competency-based assessments.MethodsSeventeen anaesthesiology residents each performed four simulations which were assessed by two expert raters. Generalisability analysis (G-analysis) was used to estimate the extent of variance attributable to (1) the scenarios, (2) the assessors and (3) the participants. The D-coefficient and the G-coefficient were used to determine accuracy targets and to predict the impact of adjusting the number of scenarios or faculty assessors.ResultsWe showed that multivariate G-analysis can be used to estimate the number of simulations and raters required to optimise assessment. In this study, the optimal balance was obtained when four scenarios were assessed by two simulation experts.ConclusionSimulation-based assessment is becoming an increasingly important tool for assessing the competency of medical residents in conjunction with other assessment methods. G-analysis can be used to assist in planning for optimal resource use and cost-efficacy.


2011 ◽  
Vol 189-193 ◽  
pp. 1532-1537
Author(s):  
Wei Lo ◽  
Yih Tzoo Chen

Many techniques have been developed to analyze the time impact and the costs caused by the disruptions of the project works. However, most were limited on the delay of the critical path and the overall project completion date. In recent years, although more attention has been drawn on the impact of the float loss on the overall project cost, not a single research result has been widely accepted and recognized. This study aims to fill this gap. This research firstly introduces a resource-integrated genetic algorithms (G.A.) model, which will be used to develop an optimal schedule including the timing and quantity for each type of resource required to complete each individual activity. Secondly, by using a case study this research intends to identify the impact of float loss on overall project cost through comparing the as-planned optimal schedule with an after-impacted schedule. Based on the research results this research has identified that the relationship between the float loss and project cost can be expressed as a step function and the time span of total float can be divided into and cost-related float and cost-unrelated float, termed as optimal float, in which the consumption of float will not cause the delay of the project completion date, nor the increase of project cost. The findings refute the traditional concept that the total float belongs to neither the owner nor the contractor, and suggest that the utilization float is free only within the optimal float and the float apportionment will never be reasonable unless the cost of float floss has been taken into consideration.


Author(s):  
Valentyna Yasyshena

Introduction. Constant changes in the economy require the development of a system of accounting, which requires constant improvement of its methodology. Nowadays, the companies’ value growth is due to the increase in the share of intangible assets. Therefore, it is relevant to conduct research that will highlight the problems of accounting and reporting of such assets of the enterprise through the accounting methods and outline ways to solve them. Objective. The paper aims at studying the methods of accounting, disclosure of their nature, determining the impact on accounting and the formation of reporting indicators in the IAs and goodwill in accordance with the requirements of the applicable law. Methods. The research methodology is based on the study of the state of the statutory regulation of accounting of intangible assets through a critical analysis of the content of normative documents. The identification of problematic issues was determined through a quick survey and questionnaire of the chief accountants of the companies’chief accountants. Methods of comparison and grouping were used at all stages of the study, and the results were summarized at the final stage. Results. It is stated that the it is necessary to consider all methods that contribute to the accounting development but not only the specific ones. A simulation method will allow to build accounting models to represent and use elements of the method of accounting in current accounting, educational and scientific processes, as well as well as to fulfil plans and set accounting estimates. The necessity of development of new methodological recommendations for documentary provision of primary accounting of intangible assets of all types with generalization and improvement of existing forms of primary documents is substantiated. It is substantiated that the inventory should take into account the characteristics and nature of certain types of intangible assets to determine the approach to verification. The necessity of choosing a prudent approach to the revaluation of intangible assets at fair value and the appropriateness of the cost model in many cases is disclosed. The necessity of elaboration of Methodological recommendations for the formation of the cost of intangible assets in the context of calculation items for enterprises of different types of economic activity, or more detailed disclosure of this issue in PAS 8, is revealed. Prospects. It is necessary to carry out research in the field of improvement of accounting methodology, including intangible assets through the prism of such elements of the method of accounting as accounts, double-entry, and balance sheet.


2020 ◽  
Author(s):  
Lyudmila Babenko ◽  
◽  
Valentina Vasilyeva ◽  
Еlena Коnovalova ◽  
Yuliia Romanchenko ◽  
...  

The influence of accounting methods, approaches to the classification of overhead costs and the choice of the basis of their distribution on the formation of reporting indicators has been considered in the course of the research. Different approaches to determining such factors as normal production capacity have been analyzed. The connection between the bases of distribution of overhead costs and production capacity have been considered. It has been noted that the procedure for determining the normal production capacity and the identification of distribution bases should be recorded in the accounting policy of the enterprise. The authors determined that for the division of overhead costs into variables and constants it is necessary to use special methods to reveal the role of costs relative to the volume of activity (methods of technological rationing, analysis of accounts, high / low point method, correlation method, regression analysis, etc.). However, in practice, manufacturing companies rarely distribute costs by these methods, and usually use approximate calculations. Therefore, the authors suggest ways to improve the classification of overhead costs, which contains the optimal number of features, taking into account the organizational structure and peculiarities of the enterprise, as well as detailing the Chart of Accounts to specify items of overhead costs. Most scientists discuss the feasibility of allocating fixed overhead costs, but the question of the impact of such allocation on the final financial result of the enterprise is not fully disclosed. Today, this issue is the most relevant and especially important, because it depends on the completeness of the inclusion of overhead costs in the cost composition of output and, as a result, which lead to reduction or increasement of net profit, which is the source of further operation of the enterprise. The company can independently choose the methods of cost accounting, taking into account their characteristics and correlate them with the requirements and outcomes that the company expects to receive as a result of their use. Thus, the impact of overhead costs on the method of calculating the total costs (Absorption Costing) and the method of calculating variable costs (Variable Costing) on the formation of the financial result of enterprises have been considered in the article. In general, in our opinion, none of the methods gives an absolutely relevant result, so the management system should combine the basic concepts of standard accounting, with respect to the modern international methodological approaches.


2014 ◽  
Vol 84 (5-6) ◽  
pp. 244-251 ◽  
Author(s):  
Robert J. Karp ◽  
Gary Wong ◽  
Marguerite Orsi

Abstract. Introduction: Foods dense in micronutrients are generally more expensive than those with higher energy content. These cost-differentials may put low-income families at risk of diminished micronutrient intake. Objectives: We sought to determine differences in the cost for iron, folate, and choline in foods available for purchase in a low-income community when assessed for energy content and serving size. Methods: Sixty-nine foods listed in the menu plans provided by the United States Department of Agriculture (USDA) for low-income families were considered, in 10 domains. The cost and micronutrient content for-energy and per-serving of these foods were determined for the three micronutrients. Exact Kruskal-Wallis tests were used for comparisons of energy costs; Spearman rho tests for comparisons of micronutrient content. Ninety families were interviewed in a pediatric clinic to assess the impact of food cost on food selection. Results: Significant differences between domains were shown for energy density with both cost-for-energy (p < 0.001) and cost-per-serving (p < 0.05) comparisons. All three micronutrient contents were significantly correlated with cost-for-energy (p < 0.01). Both iron and choline contents were significantly correlated with cost-per-serving (p < 0.05). Of the 90 families, 38 (42 %) worried about food costs; 40 (44 %) had chosen foods of high caloric density in response to that fear, and 29 of 40 families experiencing both worry and making such food selection. Conclusion: Adjustments to USDA meal plans using cost-for-energy analysis showed differentials for both energy and micronutrients. These differentials were reduced using cost-per-serving analysis, but were not eliminated. A substantial proportion of low-income families are vulnerable to micronutrient deficiencies.


2014 ◽  
Vol 1 (2) ◽  
pp. 187
Author(s):  
Serdar KUZU

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.


Author(s):  
M. Novokhatskyi ◽  
◽  
V. Targonya ◽  
T. Babinets ◽  
O. Gorodetskyi ◽  
...  

Aim. Assessment of the impact of the most common systems of basic tillage and biological methods of optimization of nutrition regimes on the realization of the potential of grain productivity of soybean in the Forest-Steppe of Ukraine. Methods. The research used general scientific (hypothesis, experiment, observation) and special (field experiment, morphological analysis) methods Results. The analysis of the results of field experiments shows that the conservation system of soil cultivation, which provided the formation of 27.6 c/ha of grain, is preferable by the level of biological yield of soybean. The use of other systems caused a decrease in the biological yield level: up to 26.4 c/ha for the use of the traditional system, up to 25.3 c/ha for the use of mulching and up to 23.0 c/ha for the use of the mini-till. With the use of Groundfix, the average biological yield of soybean grain increases to 25.6 c / ha for application rates of 5 l/ha, and to 28.2 c/ha for application rates of 10 l/ha when control variants (without the use of the specified preparation) an average of 22.6 c/ha of grain was formed with fluctuations in soil tillage systems from 21.0 (mini-bodies) to 25.8 c/ha (traditional).The application of Groundfix (10 l/ha) reduced the seed abortion rate from 11.0% (average without biofertilizer variants) to 8.0%, forming the optimal number of stem nodes with beans, increasing the attachment height of the lower beans and improving other indicators of biological productivity soybeans. Conclusions. It has been found that the use of the canning tillage system generates an average of 27.6 cent soybean grains, which is the highest indicator among the main tillage systems within the scheme of our research. The use of Groundfix caused a change in this indicator: if the variants with a conservative system of basic tillage without the use of biological preparation (control) were formed on average 24.1 c/ha, the use of Ground Licks caused the increase of biological productivity up to 29.4 c/ha, and at a dose of 10 l/ha biological yield was 32.2 c/ha. It was found that both the use of Groundfix and the basic tillage system influenced the elements of the yield structure: the density of the plants at the time of harvest depended more on the tillage system than on the use of Groundfix; the use of Groundfix and increasing its dose within the scheme of our studies positively reflected on the density of standing plants; the height of attachment of the lower beans and reduced the abortion of the seeds.


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