scholarly journals On the Use of Base Temperature by Heat Cost Allocation in Buildings

Energies ◽  
2021 ◽  
Vol 14 (19) ◽  
pp. 6346
Author(s):  
Paweł Michnikowski ◽  
Tomasz Cholewa
Keyword(s):  
Correlation Coefficient ◽  
Market Share ◽  
Cost Allocation ◽  
Base Temperature ◽  
Existing Buildings ◽  
Indoor Temperature ◽  
B Values ◽  
Accounting Practice ◽  
Allocation Process ◽  
Family Building

Heat cost allocators (HCAs) have a high market share in existing buildings, which may cause problems, especially with variable heat cost allocation due to wrong readings from HCAs and/or the method used in the heat cost allocation process. That is why we proposed two easily applicable and clear methods, which may be used with two types of HCAs commonly used in the billing practice. The proposed methods were presented on the example of the actual allocation of variable heating costs for a multi-family building located in Poland, and the results of billing were compared with three other methods of variable heating costs allocation. Owing to the proposed methods, higher (K = 0.5260 for schema A, K = 0.4468 for schema B) values of the correlation coefficient between heating costs and the average indoor temperature were obtained than for the methods commonly used in accounting practice. Additionally, the use of the proposed method allows for the elimination of defective indications of heat cost allocators in the billing process and discrepancies in the indications of HCAs in individual flats, which do not have technical justification and violate the norms of social coexistence.

Cost recovery: when reducing costs for an asset can increase costs for an operator

2018 ◽  
Vol 58 (2) ◽  
pp. 571
Author(s):  
Robin Ludwig
Keyword(s):  
At Risk ◽  
Joint Venture ◽  
Cost Allocation ◽  
Oil And Gas ◽  
Operating Model ◽  
Allocation Process ◽  
Reducing Costs ◽  
Unpredictable Environment ◽  
Contractual Obligations ◽  
Oil And Gas Companies

In an unpredictable environment, oil and gas companies within Australia need to reduce their cost of production in order to protect the company’s margins. Many large companies are doing this by adapting a traditional asset-based operating model to be a central functionally aligned model, and creating synergies through offshoring, outsourcing, combining corporate capabilities across global assets, and/or creating centres of excellence. A functionally aligned centralised operating model, however, has the potential to increase the complexity for companies when recovering costs from their joint venture partners. In order to be recoverable, an operator must prove that the costs incurred are still directly related to the asset and by moving functions away from the front line, attribution to assets can be complex. If not allocated, documented and communicated in line with the joint venture agreements, the recoverability of these costs is put at risk. It could, therefore, eventuate that the reduction of costs for an asset results in an increase of costs for the operator. When assessing the recoverability of costs, operators should consider: (i) documenting the end to end cost allocation process and communicate this with joint venture partners; (ii) embedding robust governance and tools to aid cost transparency; and (iii) reviewing their contractual obligations as operations evolve. If the appropriate steps are taken, an operator can reduce costs without increasing their own costs by putting recoverability at risk.

Revenue Allocation

2019 ◽  
pp. 31-53
Author(s):  
Ronald Ma
Keyword(s):  
Cost Allocation ◽  
The Other ◽  
Hospital Service ◽  
Allocation Process ◽  
Revenue Allocation ◽  
Technical Details ◽  
Revenue Streams ◽  
The Cost ◽  
Funding Environment

Until now, the revenue allocation of a hospital service has not received sufficient attention. Previous research done on this subject overlooked the details of revenue streams in the activity-based funding environment and has not introduced any technical dimension faced by new clinical costers. On the other hand, clinical costers (who manage clinical costing database) have a strong aversion to talking about revenue, because of the exclusion of revenue data collection and submission for most funding authorities. Clinical costing also tries to prevent revenue information from influencing on cost allocation methods. That makes research on this subject extremely difficult. However, the chapter uses a language called “revenue is an integral part of clinical costing” as an alternative way to explore this subject, including fine technical details. The benefits of investing in the revenue allocation process seem to exceed its cost, since the cost, revenue, and clinical outcomes could be analyzed in toto for delivering information on safety and quality of care.

A novel cost allocation method applying fuzzy DEMATEL technique

Kybernetes ◽  
2019 ◽  
Vol 49 (10) ◽  
pp. 2569-2587 ◽  
Author(s):  
Saeed Mirzamohammadi ◽  
Saeed Karimi ◽  
Mir Saman Pishvaee
Keyword(s):  
Real World ◽  
Cost Allocation ◽  
Fuzzy Dematel ◽  
Content Type ◽  
Support Unit ◽  
Related Data ◽  
Business Units ◽  
Allocation Process ◽  
Proposed Model ◽  
Unit Organization

Purpose The purpose of this paper is to develop a new systematic method for a multi-unit organization to cope with the cost allocation problem, which is an extension of the reciprocal method. As uncertainty is the inherent characteristic of business environments, assuming changes in engaged parameters is almost necessary. The outputs of the model determine the total value of each unit/business lines or product. Design/methodology/approach In the proposed method, contrary to existing models, business units are able to transfer their costs to other units, and also, not necessarily transfer the total costs of support units completely. The DEMATEL approach, which finds all relationships between different parts of a system, is also applied for computing effects of the units’ expense paid to each other. Moreover, a fuzzification approach is used to capture linguistic experts’ judgments about related data. Findings Being closer to the real-world problem in comparison to the previous approach, the proposed systematic approach encompasses the other cost allocation models. Practical implications Applying the proposed model for a system like a multi-unit organization, the total price of each unit/business line can be obtained. Moreover, this cost allocation process guides the related decision-makers to better manage the expenses that each unit pays the others. Originality/value In the existing studies, business units cannot pay expense support units. However, in the proposed method, the business units are able to pay expenses for other units, and also, not necessarily pay total expenses for support unit completely. Moreover, considering engaged parameters as fuzzy numbers makes the proposed model closer to real-world problems.

scholarly journals A New Approach for Determining the Cost Allocation by Considering Transmission Line Mutual Inductance for Multilateral Contracts

2018 ◽  
Vol 9 (3) ◽  
pp. 1304
Author(s):  
Suma Deepthi ◽  
V. Sumadeepthi ◽  
K. Rama
Keyword(s):  
Transmission Line ◽  
Electricity Market ◽  
Cost Allocation ◽  
Transmission Loss ◽  
Mutual Inductance ◽  
New Approach ◽  
Allocation Process ◽  
Deregulated Electricity Market ◽  
System Operator ◽  
The Cost

<p>Addressing loss due to transmission and its cost allocation in deregulated electricity market is an  essential issue. Independent System Operator (ISO) provides the active power loss from the generators and the associated cost is allocated to the concerned parties in a fair way. The generators and loads participate in the loss/cost allocation process. The highlight of the paper is that the effect of mutual inductance (MI) that exists on transmission line in transmission loss/cost allocation process for multlateral contracts is illustrated. To demonstrate the effect of mutual inductance, the results of  existing loss allocation methods like penalized quoted cost (PQC) based approach are discussed. Effect of mutual inductance is presented using an IEEE 30 bus system. The simulation results are carried out using MATLAB R2014a. The result shows that mutual inductance has a significant impact on transmission loss and hence cannot be ignored.</p>

scholarly journals Reliability of Two Color Selection Devices in Matching and Measuring Tooth Color

2011 ◽  
Vol 12 (1) ◽  
pp. 19-23 ◽  
Author(s):  
Carmen Llena ◽  
Esther Lozano ◽  
Jose Amengual ◽  
Leopoldo Forner
Keyword(s):  
Correlation Coefficient ◽  
Clinical Significance ◽  
Color Measurement ◽  
Tooth Color ◽  
B Values ◽  
Color Selection ◽  
Color Changes ◽  
Measurement Devices ◽  
Shade Guide ◽  
Paired T Test

ABSTRACT Objective The objective of this study was to investigate the intra and interdevice reliability of two tooth color measurement devices: EasyShade (ES) and SpectroShade Micro (SSM). Materials and methods Tooth color was measured in six maxillary and mandibular. L*, a* and b* values and shade matches to VITA Classical and Vitapan 3D-Master shade guide systems were determined for all teeth. ÄE was assessed. Paired t-test and correlation coefficient (ICC) were used. Results Intradevices no significant differences (p > 0.05) were found between L*, a*, b*. Interdevice L* and b* were significantly higher for ES (p < 0.05), while a* was significantly higher for SSM (p < 0.05). ÄE showed no significant interdevice difference (p > 0.05). Intradevices ICC values were higher for ES but not significant (p > 0.05). Discussion The null hypotheses that they present no differences in their color measuring within devices or shade systems is accepted, but the results allow to reject the null hypotheses that they present no differences in their color measuring or shade systems between devices. Conclusion Both EasyShade (ES) and SpectroShade Micro (SSM) show excellent repeatability and so they can be used in office to evaluate tooth color or to assess color changes after treatment. Clinical significance Dental color can be diagnosed using dental spectrophotometers, allowing to detect in an objective way therapeutic dental color changes. How to cite this article Llena C, Lozano E, Amengual J Forner L. Reliability of Two Color Selection Devices in Matching and Measuring Tooth Color. J Contemp Dent Pract 2011; 12(1):19-23.

scholarly journals Short-Term Aerial Pollutant Concentrations in a Southwestern China Pig-Fattening House

Atmosphere ◽  
2021 ◽  
Vol 12 (1) ◽  
pp. 103
Author(s):  
Shihua Pu ◽  
Xiao Rong ◽  
Jiaming Zhu ◽  
Yaqiong Zeng ◽  
Jian Yue ◽  
...  
Keyword(s):  
Relative Humidity ◽  
Correlation Coefficient ◽  
Large Scale ◽  
Suspended Particle ◽  
Southwestern China ◽  
Indoor Temperature ◽  
Ventilation Control ◽  
Temperature Correlation ◽  
Pollutant Concentrations ◽  
Seasonal And Diurnal Variations

Concentrations of critical aerial pollutants within animal farms are important to the health of animals and farm staff and can be reduced via manure management, ventilation control, and barn design. This study characterized measurements of ammonia (NH3), total suspended particle (TSP), and airborne microbial communities of a large-scale pig-fattening house, as well as their correlations with environmental variables in Southwestern China. Monitoring was conducted for 15 consecutive days during both August and January, at various locations inside the pig house. The concentrations of NH3 and TSP averaged 3.22 and 0.55 mg m−3, respectively, while the average number of airborne microbial colonies was 3.91 log cfu m−3. The aerial pollutant concentrations displayed significant seasonal differences (p < 0.05). Specifically, concentrations in winter were significantly higher than those in summer (p < 0.05), and the 07:00 measurements were the highest among the three measurement times. The concentrations were significantly correlated with indoor temperature and relative humidity. In summer, TSP concentration was negatively correlated with temperature (correlation coefficient = −0.732), while NH3 concentration was positively correlated with temperature (correlation coefficient = 0.58). In winter, TSP and NH3 concentrations were negatively correlated with relative humidity (correlation coefficients = −0.739 and −0.713, respectively), while the airborne microbial colonies were not correlated with either humidity or temperature in summer or winter. These findings confirm that the aerial pollutant concentrations in a Southwestern China pig-fattening house exhibited significant seasonal and diurnal variations. Air quality can be improved by more precise ventilation control as observed by the correlation of concentrations with ventilation control, indoor temperature, and humidity.

The Impact of Data Granularity of Indoor Temperature Measurements on the Calculation of Degree Days

2021 ◽  
Vol 25 (1) ◽  
pp. 1305-1316
Author(s):  
Xue Mei ◽  
Carlos Jimenez-Bescos
Keyword(s):  
Energy Consumption ◽  
Energy Demand ◽  
The United States ◽  
Base Temperature ◽  
Degree Days ◽  
Indoor Temperature ◽  
Consumption Data ◽  
Data Points ◽  
Data Granularity ◽  
The Impact

Abstract Degree-days are to normalise energy consumption data and furthermore can generate forecasting predictions for energy demand being used to compare between different properties across different location and years. The base temperature is the main factor to consider the accuracy of degree days. The aim of this study was to evaluate the impact of data granularity to understand its effect on a correlation between energy consumption and Degree Days. Degree Days were calculated using the standard 18.3 °C base temperature as taking in the United States of America and compare the Degree Days calculations against the calculation based on hourly, daily and monthly data for base temperature. The methodology followed is based on the analysis of 23 houses located in Texas, Austin. The properties under study are from different construction periods and with a variety of total floor areas. This study had demonstrated the effect of the granularity of the data collected to generate Degree Days and its impact on the correlation between energy consumption and degree-days for different base temperatures. While the higher correlations are achieved using a monthly granularity, this approach is not recommended due to the small number of data points and a much more preferred approach that should be taken is a daily approach, which would generate a much more reliable correlation. In this study, higher correlation values were achieved when using the standard 18.3 °C base temperature for the Degree Days calculations, 70 % correlation in daily approach versus 56.67 % using indoor temperature, showing better results across the board against the use of indoor temperature at all granularity levels.

scholarly journals Proposal of Methodology for Technical Inspection and Rehabilitation Intervention for Multi-family Building of the 60’s in Portugal

2020 ◽  
Author(s):  
Inês Marcelino ◽  
João Lanzinha
Keyword(s):  
Point Of View ◽  
Thermal Regulation ◽  
Second Phase ◽  
Existing Buildings ◽  
Technical Inspection ◽  
The Common ◽  
Family Building ◽  
The 1960S ◽  
Definition Of

The rehabilitation of old buildings has been increasing over the last few years due to the lack of maintenance and there is an advanced degradation of the Portuguese built park. This sector of the civil construction has as objective the full reutilization of the existing buildings maintaining its identity. Since Portugal has a large percentage of buildings where it is possible to identify constructive times that accompanied the implementation of different trends and technological evolutions, defining differentiated strategies for intervention. The 1960s deserve some prominence in Portugal because it is composed of a significant set of buildings with reticulated structure in reinforced concrete and without concerns from the point of view of thermal behaviour, which are now inhabited mainly by elderly people, often residing alone. The following work aims to present a methodology proposal and apply it to a case study. The proposed methodology includes the detailed inspection of a building from the 60s in Covilhã, the consultation of residents and the definition of intervention proposals based on the main nonconformities detected. In the first stage, a detailed analysis of the existing situation is proposed, which includes a technical inspection report on the common parts and the different fractions of the building and a survey of residents in order to know their opinions and expectations regarding the work to be carried out. In the second phase we propose a set of measurements, the realization thermograms and the thermal analysis of the different habitable fractions of the building based on the current thermal regulation. After analysing all the data collected, the intervention proposals are defined according to the needs of the building and the residents, in a phased way and with the aim of creating better accessibility, comfort and use conditions.

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