scholarly journals Empirical Evidence on Environmental Performance and Operating Costs

2019 ◽  
Vol 11 (13) ◽  
pp. 3600
Author(s):  
Christian Dreyer ◽  
Nadja Guenster ◽  
Jakob Koegst

Theoretical arguments suggest that better environmental performance can lead to cost advantages through a more efficient use of resources and higher labor productivity. To provide empirical support for these arguments, we investigate how environmental performance affects operating costs using a sample of 785 U.S. firms for the period 2006–2014. We find that better environmental performance is negatively associated with direct production costs, but increases overhead costs. Because direct production costs have a larger impact than overhead costs, aggregate operating costs decline as environmental performance improves. To deal with endogeneity and to interpret the results causally, we use an instrumental variables approach.

Author(s):  
Nguyen Thi Kim Huyen

Applying the Material Flows Cost Accounting method in Thai Nguyen steel enterprises is one of the solutions to improve the efficiency in the production process, using input materials, and environmental performance, as well as to measure more correctly the production costs based on the change of the price calculation basic. Identifying the factors which affect the decision on applying MFCA to the accounting process of Thai Nguyen steel production enterprises by a direct survey is carried out with 119 accountants and managers working at 13 steel enterprises. The results show that applying MFCA to the accounting process in these enterprises depends on the strategies, capacities, the accounting system of those enterprises, and the system of legal documents related to environmental accounting.


2019 ◽  
Vol 290 ◽  
pp. 02007
Author(s):  
Radu Dan Paltan ◽  
Cristina Biriş ◽  
Loredana Anne-Marie Rădulescu

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”.


Author(s):  
James Lowenberg-DeBoer ◽  
Kit Franklin ◽  
Karl Behrendt ◽  
Richard Godwin

AbstractBy collecting more data at a higher resolution and by creating the capacity to implement detailed crop management, autonomous crop equipment has the potential to revolutionise precision agriculture (PA), but unless farmers find autonomous equipment profitable it is unlikely to be widely adopted. The objective of this study was to identify the potential economic implications of autonomous crop equipment for arable agriculture using a grain-oilseed farm in the United Kingdom as an example. The study is possible because the Hands Free Hectare (HFH) demonstration project at Harper Adams University has produced grain with autonomous equipment since 2017. That practical experience showed the technical feasibility of autonomous grain production and provides parameters for farm-level linear programming (LP) to estimate farm management opportunities when autonomous equipment is available. The study shows that arable crop production with autonomous equipment is technically and economically feasible, allowing medium size farms to approach minimum per unit production cost levels. The ability to achieve minimum production costs at relatively modest farm size means that the pressure to “get big or get out” will diminish. Costs of production that are internationally competitive will mean reduced need for government subsidies and greater independence for farmers. The ability of autonomous equipment to achieve minimum production costs even on small, irregularly shaped fields will improve environmental performance of crop agriculture by reducing pressure to remove hedges, fell infield trees and enlarge fields.


BJS Open ◽  
2021 ◽  
Vol 5 (1) ◽  
Author(s):  
O Grahn ◽  
M Lundin ◽  
M-L Lydrup ◽  
E Angenete ◽  
M Rutegård

Abstract Background Non-steroidal anti-inflammatory drugs (NSAIDs) are known to suppress the inflammatory response after surgery and are often used for pain control. This study aimed to investigate NSAID use after radical surgical resection for rectal cancer and long-term oncological outcomes. Methods A cohort of patients who underwent anterior resection for rectal cancer between 2007 and 2013 in 15 hospitals in Sweden was investigated retrospectively. Data were obtained from the Swedish Colorectal Cancer Registry and medical records; follow-up was undertaken until July 2019. Patients who received NSAID treatment for at least 2 days after surgery were compared with controls who did not, and the primary outcome was recurrence-free survival. Cox regression modelling with confounder adjustment, propensity score matching, and an instrumental variables approach were used; missing data were handled by multiple imputation. Results The cohort included 1341 patients, 362 (27.0 per cent) of whom received NSAIDs after operation. In analyses using conventional regression and propensity score matching, there was no significant association between postoperative NSAID use and recurrence-free survival (adjusted hazard ratio (HR) 1.02, 0.79 to 1.33). The instrumental variables approach, including individual hospital as the instrumental variable and clinicopathological variables as co-variables, suggested a potential improvement in the NSAID group (HR 0.61, 0.38 to 0.99). Conclusion Conventional modelling did not demonstrate an association between postoperative NSAID use and recurrence-free survival in patients with rectal cancer, although an instrumental variables approach suggested a potential benefit.


2018 ◽  
Vol 214 ◽  
pp. 70-82 ◽  
Author(s):  
Omar Galárraga ◽  
Aadia Rana ◽  
Momotazur Rahman ◽  
Mardge Cohen ◽  
Adaora A. Adimora ◽  
...  

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