Revenue Allocation

Author(s):  
Ronald Ma

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.

2019 ◽  
Vol 9 (1) ◽  
pp. 26-33 ◽  
Author(s):  
Jolanta Harasymiuk ◽  
Elżbieta Hanna Szafranko ◽  
Jan Tyburski

AbstractA building investment, especially in nature valuable areas, is almost always inseparable with a bigger or smaller environmental interference. For a few years there are legal regulations created to protect these areas. One of them is the requirement to conduct a habitat evaluation and to prepare a habitat report if there is a indication of significant impact on the Natura 200 site. The quality of such a report is crucial for completion an investment in a chosen localisation as well as for shortening a preparation stage with respect to environmental requirements. A defective report can result in a agreement refusal of investment completion conditions of an investment by an authorised body, and can be a reason for protests of a community which is affected by the planned investment. A well-made report, on the other hand, results in a smooth acceptance of the project without the need for consultation of the investor with the proceeding body and saving the cost of correction of a defective documentation. An review of the literature done by the authors and the talks carried out with the staff making an assessment of reports of an impact on Natura 2000 sites showed the lack of common use in practise of a formalised set of criteria of evaluation of such documents. The aim of the study was to prepare a set of evaluation criteria for reports on environmental impact on Natura 2000 sites. The set was tested on already made reports and it showed their basic omissions and disparities. The set prepared can be used by an investor in the course of making a report. It can be also a useful tool for a verifying clerk while evaluating a report for its completeness and adequacy. On the basis of the prepared set of evaluation criteria, a procedure was proposed allowing an impartial verification of reports. As a result of analyses made, a procedure was worked out which is presented in the diagram concluding this paper.


2021 ◽  
Vol 58 (1) ◽  
pp. 3905-3908
Author(s):  
Piyachat Thongpaeng, Jeeranan Wongwatanyoo, Apinya Bhumsaidon

This research aimed to study the cost potential of shallot in Rasi Salai District, Sisaket Province in order to lead to planning on pricing, marketing, improving the quality of shallot and analyzing data of farmers and shallot production. The research findings on the general information of shallot farmers revealed that they consisted of 75% of males and 25% of females with 40-49 years of age or 50%. Most of their educational levels were 55% of primary level or lower. They grew shallot together with other crops. The Bang Chang varieties (local shallot varieties of Sisaket Province) were grown most of 75% and the other 25% of local northern verities called Hom Bua. The 70% of planting shallots were harvested from the last season and the other 30% were purchased from other farmers in the market.  The shallot productivity per rai was uncertain depending on the caring, fertilizing and disturbing disease. Approximately 35% of the farmers harvested 1,200-1,500 kilograms per rai or 25%. Regarding the production cost of shallot, it was found that the average mount was 8,151.5 baht per rai with the highest amount of verities of 3,250 baht per rai or 15.2%. The cost of insecticide was 1,000 baht or 10.2% of the total cost. In addition, the least cost was transportation for 3.3% only because most merchants bought shallots at the farming sites.  According to sale data, 70% of the farmers sold local verieties of Sisaket Province with average price of 30 baht per kilogram, followed by 15% of Hom Bua with an average price of 45 baht per kilogram. The average income earned by farmers in each household was different at 20,001-25,000 baht per rai


2018 ◽  
Author(s):  
Mardalena

Textbook becomes important thing in learning process in the class. On the other side some teachers have a problem in choosing a appropriate textbook for their student. They have only limited time for selecting and choosing the appropriate one for their student. That is a problem that is faces in teaching-learning.Text book can be a media for teachers to do their activity in the classroom. We shall divide and select text books is to give an idea of the type of books available, and in a few cases make some suggestion as to how selection may he made, and in this paper will be discussed about three main categories about text books. Textbooks and education are two things which are closely related each other. The existence of textbooks supports the development of education in general. Nowadays, the cost of textbooks which are generally used by the doer of education such as teacher and students are getting increased each year. This problem aroused because of several things. They are the high cost of basic materials, the full-colored books, and high demand of books. The high cost of books gives the advantages and also disadvantages. To the publishers, the high cost of books will give them more profit. Besides, high cost of books is identically with the better quality of the textbooks both from the content and also the paper used. From the students' point of view, the high cost of textbooks gives them less chance to buy it. That's because their purchasing power are quite low. To solve the problem, some solutions are needed. Some of them are the students may use digital textbooks, copy them, use the handbook made by the teacher, use old books as references, and buy imitation books orhijacked books. For the publishers, some of the solutions to reduce the price of the books are do not take profit much, use recycle materials to make books, and think about the purchasing power of the society. However, discussing the textbooks seen from the economical point of view seems like the coin which has two sides. Good side and bad side, benefits and loss.


2015 ◽  
Vol 54 ◽  
pp. 233-275 ◽  
Author(s):  
Meir Kalech ◽  
Shulamit Reches

When to make a decision is a key question in decision making problems characterized by uncertainty. In this paper we deal with decision making in environments where information arrives dynamically. We address the tradeoff between waiting and stopping strategies. On the one hand, waiting to obtain more information reduces uncertainty, but it comes with a cost. Stopping and making a decision based on an expected utility reduces the cost of waiting, but the decision is based on uncertain information. We propose an optimal algorithm and two approximation algorithms. We prove that one approximation is optimistic - waits at least as long as the optimal algorithm, while the other is pessimistic - stops not later than the optimal algorithm. We evaluate our algorithms theoretically and empirically and show that the quality of the decision in both approximations is near-optimal and much faster than the optimal algorithm. Also, we can conclude from the experiments that the cost function is a key factor to chose the most effective algorithm.


2009 ◽  
pp. 155-160
Author(s):  
István Monori ◽  
Alajos Fehér ◽  
Róbert Czimbalmos

Organic farming has done in line with conventional farming in the Karcag Research Institute of DU CASE since 2001. Our organic farming activities were enhanced with sheep farming andgrassland management in 2005. We started our study of technology development of organic lamb fattening and the treatment of its economic effect this year. Our goal was to developthe elements of the technology to reach a more efficient organic lamb fattening. We also studied what economic advantages the organic sheep farming could realize in the present economic environment. Our studies were carried out between 2005 and 2007. We established that the excellent ewe feeding (good quality of fodder and silage) can decrease the lamb feeding cost between the 2nd and 8th weeks of the lambs’ life. We established that theyield of convention lambs are significantly higher than the yield of organic lambs. The cost of organic lamb fodder is significantly lower than the cost a convention lamb fodder, but the profit was higher in the case of convention lamb fattening. The organic lamb fattening technology (without extra price) is not competitive to the conventional lamb fattening technology. We think that the profitability of organic lamb fattening is significantly less than of the convention one. The organic lamb price should be 20-30% higher than the other price to be competitive.  Unfortunatly there is only a little demand for organic lamb and there is no difference between the prices of organic and convention lambs, so organic sheep farmers have worse economic circumstances than conventional sheep farmers. 


Author(s):  
Suma Deepthi ◽  
V. Sumadeepthi ◽  
K. Rama

<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>


2012 ◽  
Vol 26 ◽  
pp. 50-53 ◽  
Author(s):  
Sadia Afreen

This work proposes a new combination and proportion of chemicals available in the local market to prepare laundry detergent at low cost in context of Bangladesh. The proposed formula ensures good foaming and washing quality of the detergent that can compete the existing other laundry detergents in the market. The pH of the product is maintained at 10 which is close to that of other detergent powder being sold in market now. The cost analysis in accordance with the proposed formula shows that the production of 1 kg detergent powder costs 20-25 BDT; therefore, can be sold at a price lower than the other detergents available in market. The proposed formula can reduce the selling price of the detergent at 40-45 BDT, whereas the other companies are selling it from 50-140 BDT in the market. This offers a new scope to produce laundry detergent at a very low cost as well as good washing performance of the product using the locally available chemicals in Bangladesh. DOI: http://dx.doi.org/10.3329/jce.v26i1.10184 JCE 2011; 26(1): 50-53


Author(s):  
Robert Pool

When Edison introduced his new-fangled electric-lighting system, he found a receptive audience. The public, the press, and even his competitors— with the possible exception of the gaslight industry—recognized that here was a technology of the future. Alexander Graham Bell, on the other hand, had a tougher time. In 1876, just three years before Edison would create a practical light bulb, Bell’s invention of the telephone fell flat. “A toy,” his detractors huffed. What good was it? The telegraph already handled communications quite nicely, thank you, and sensible inventors should be trying to lower the cost and improve the quality of telegraphy. Indeed, that’s just what one of Bell’s rivals, Elisha Gray, did—to his everlasting regret. Gray had come up with a nearly identical telephone some months before Bell, but he had not patented it. Instead, he had turned his attention back to the telegraph, searching for a way to carry multiple signals over one line. When Gray eventually did make it to the patent office with his telephone application, he was two hours behind Bell. Those two hours would cost him a place in the history books and one of the most lucrative patents of all time. Some months later, Bell offered his patent to the telegraph giant Western Union for a pittance—$100,000—but company officials turned him down. The telephone, they thought, had no future. It wasn’t until the next year, when Bell had gotten financing to develop his creation on his own, that Western Union began to have second thoughts. Then the company approached Thomas Edison to come up with a similar machine that worked on a different principle so that it could sidestep the Bell patent and create its own telephone. Eventually, the competitors combined their patents to create the first truly adequate telephones, and the phone industry took off. By 1880 there were 48,000 phones in use, and a decade later nearly five times that. More recently, when high-temperature superconductors were first created in 1986, the experts seemed to be competing among themselves to forecast the brightest future for the superconductor industry.


Author(s):  
В.Ю. Анцев ◽  
Н.А. Витчук ◽  
П.В. Витчук ◽  
Е.А. Петренко

Одним из важнейших контролируемых параметров при оценке качества лакокрасочного покрытия автомобиля является количество зерен на покрытии кузова. Для снижения количества зерен необходимо осуществлять анализ их вида и происхождения. Такой анализ проводят на трёх слоях: на катафорезном слое, грунтовом и на готовом лакокрасочном покрытии. Приведены результаты анализа количества и вида зерен на всех трёх слоях лакокрасочного покрытия автомобилей на одном из предприятий автомобильного кластера г. Калуги. По результатам анализа был сделан вывод о целесообразности уменьшения сорности на слое катафореза. Это позволит повлиять на качество двух других слоев лакокрасочного покрытия. Уменьшение сорности на слое катафореза возможно на основе модернизации линии подготовки поверхности автомобиля к покраске. Для модернизации линии подготовки поверхности автомобиля к покраске предлагается изменить существующую систему фильтрации рабочего раствора, заменив существующий ленточный фильтр на систему с мешочными фильтрами. Также предлагается оборудовать линию промежуточной емкостью с системой фильтрации для восстановления рабочего раствора. Внедрение предложенных мероприятий позволит снизить расходы на шлифовальные материалы, увеличить производительность на участках инспекции лакокрасочного покрытия автомобиля, снизить расходы на восстановление рабочего раствора One of the most important controlled parameters in assessing the quality of the paint coating of a car is the number of grains on the body coating. To reduce the amount of grains, it is necessary to analyze their type and origin. This analysis is carried out in three layers: in the cataphoretic layer, soil and in the finished paint coating. The article presents the results of the analysis of the number and type of grains in all three layers of paint coating of cars at one of the enterprises of the Kaluga automobile cluster. Based on the results of the analysis, it was concluded that it was advisable to reduce dirt in the cataforesis layer. This will affect the quality of the other two paint layers. Reduction of strength in cataforesis layer is possible on the basis of modernization of line for preparation of a car surface for painting. To upgrade the line for preparing the surface of a car for painting, it is proposed to change the existing system for filtering the working solution, replacing the existing tape filter with a system with bag filters. It is also proposed to equip the line with an intermediate tank with a filtration system to restore the working solution. The implementation of the proposed measures will reduce the cost of grinding materials; increase the performance at the inspection areas of the paint coating of a car, lower operating solution recovery costs


Author(s):  
K. T. Tokuyasu

During the past investigations of immunoferritin localization of intracellular antigens in ultrathin frozen sections, we found that the degree of negative staining required to delineate u1trastructural details was often too dense for the recognition of ferritin particles. The quality of positive staining of ultrathin frozen sections, on the other hand, has generally been far inferior to that attainable in conventional plastic embedded sections, particularly in the definition of membranes. As we discussed before, a main cause of this difficulty seemed to be the vulnerability of frozen sections to the damaging effects of air-water surface tension at the time of drying of the sections.Indeed, we found that the quality of positive staining is greatly improved when positively stained frozen sections are protected against the effects of surface tension by embedding them in thin layers of mechanically stable materials at the time of drying (unpublished).


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