A Cost Model for 3D Woven Preforms

Lack of cost information is a barrier to acceptance of 3D woven preforms as reinforcements for composite materials, compared with 2D preforms. A parametric, resource-based technical cost model (TCM) was developed for 3D woven preforms based on a novel relationship equating manufacturing time and 3D preform complexity. Manufacturing time, and therefore cost, was found to scale with complexity for seventeen bespoke manufactured 3D preforms. Two sub-models were derived for a Weavebird loom and a Jacquard loom. For each loom, there was a strong correlation between preform complexity and manufacturing time. For a large, highly complex preform, the Jacquard loom is more efficient, so preform cost will be much lower than for the Weavebird. Provided production is continuous, learning, either by human agency or an autonomous loom control algorithm, can reduce preform cost for one or both looms to a commercially acceptable level. The TCM cost model framework could incorporate appropriate learning curves with digital twin/multi-variate analysis so that cost per preform of bespoke 3D woven fabrics for customised products with low production rates may be predicted with greater accuracy. A more accurate model could highlight resources such as tooling, labour and material for targeted cost reduction.

Hallmark of Robustness in Frugal Management Techniques

To maintain continuity of education, school management was confronted with a conflicting situation of mobilizing the student learning process and simultaneously maintaining COVID-19 protocols without having the cushion of using online medium in the village. The mission was accomplished through an extraordinary education delivery system which was non-technical, cost-effective, prudent, and still efficient that would revitalize education by using the existing village resources. This case documents how Utkramit Madhya Vidyalaya achieved this unexpected goal which illustrates how frugal techniques can be effective in any management process if the vision for work remains the centripetal force in the organization.

Hydrocarbon-based Pemion™ proton exchange membrane fuel cells with state-of-the-art performance

Non-fluorinated hydrocarbon ionomers feature distinct technical, cost and environmental advantages over incumbent perfluorinated sulfonic acid (PFSA)-based ionomers: they offer improved thermo-mechanical properties at temperatures beyond 90 °C, likelihood of lower...

Review of pathology and cost benefit analysis of hernia sacs processed over a 19-year period

AimHernia sacs with pathological evaluation over a 19-year period were analysed with regards to pathological diagnoses, full costing and the impact on patient management.Materials and methodsThe database of the Department of Pathology were searched over the study period (2001 to 2019 inclusive) for hernia sacs. The total cost of complete pathology examination was calculated on average numbers and rates of pay that existed over the study period.ResultsA total of 3619 hernia sacs from the abdominal, hiatus/diaphragmatic, inguinal and femoral hernias were retrieved. Of these 3592 cases (99.25%) had sections taken for histological evaluation. A total of 3437 cases representing 95.7% of all hernia sacs did not show any pathological abnormality. If non-neoplastic clinically insignificant lesions seen in hernia sacs is included, then 3552 of 3592 (98.9%) hernia sacs underwent full pathological evaluation for no patient benefit.On average two blocks or tissue sections per case were processed incurring a technical cost of $53 175.00. The total pathologist cost in reporting the 3592 cases was approximately $39 870.00 and rose to $40 410.00 when interpretation of ancillary tests was factored in. $95 328.90 (average $26.90 per specimen with a yearly average total cost of $5 017.31) was spent over the 19-year period in full pathological examination of 3592 hernia sacs.ConclusionGiven the low return on investment and the difficult to quantify time savings and reallocation, we do not advocate the routine sampling of hernia sacs. Gross examination will suffice in 99% of the cases. Selective cases may be sampled if clinically indicated.

Pengukuran Tingkat Efisiensi Usaha Kecil dan Menengah di Karesidenan Surakarta Tahun 2015-2016

SMEs play an important role in the national economy. Therefore, stakeholders need to pay attention to develop SMEs by doing efficiency. This research aims to determine the value of the technical, cost, and allocate efficiency of SMEs in Surakarta residency during 2015 – 2016. This research uses Data Envelopment Analysis (DEA) program. The input variable consists of labor, while the output variables consist of sale, asset, and profit. The results of this research show that the average values of technical and cost efficiency are equal. The SEMs of Sukoharjo Regency have average value of technical and cost efficiency in 2015 are 0.850 and increase to 0.864 in 2016. The SMEs of Wonogiri Regency have an efficiency value of 0.746 and increase to 0.755. The SMEs in Karanganyar Regency have an improved efficiency value from 0.648 to 0.735. The efficiency value of SMEs in Surakarta City decreases from 0.692 to 0.691. The efficiency of SMEs in Sragen Regency also decreases from 0.592 to 0.562. The allocate efficiency shows that SMEs in Surakarta Residency are effective. This research recommends that SME owners and local government need to stimulate input utilization to produce maximum output. Furthermore, SME owners also need to manage the availability of input appropriately.Keywords: Efficiency; SME; DEAUKM berperan penting dalam perekonomian nasional. Untuk itu, para stakeholders diharapkan mempunyai perhatian terhadap perkembangan UKM melalui penerapan efisiensi. Tujuan penelitian ini adalah untuk mengetahui nilai efisiensi teknis, biaya, dan alokatif UKM di Karesidenan Surakarta tahun 2015-2016. Metode yang digunakan adalah program Data Envelopment Analysis (DEA). Variabel input meliputi tenaga kerja sedangkan variabel output adalah omset, asset, dan keuntungan. Hasil penelitian menunjukkan bahwa nilai rata-rata efisiensi teknis dan biaya adalah sama. Nilai rata-rata efisiensi teknis dan biaya UKM Kabupaten Sukoharjo tahun 2015 sebesar 0.850 meningkat menjadi 0.864 di tahun 2016. UKM Kabupaten Wonogiri mempunyai nilai efisiensi sebesar 0.746 meningkat menjadi 0.755. UKM Kabupaten Karanganyar juga meningkat nilai efisiensinya dari 0.648 menjadi 0.735. Efisiensi UKM Kota Surakarta menurun dari 0.692 menjadi 0.691 sedangkan UKM Kabupaten Sragen mempunyai nilai efisiensi dari 0.592 menjadi 0.562. Hasil efisiensi alokatif menunjukkan bahwa semua UKM di Karesidenan Surakarta sudah efisien. Rekomendasi penelitian ini adalah pelaku usaha UKM dan pemerintah daerah sebaiknya mendorong pemanfaatan input yang dapat menghasilkan output secara maksimal. Selain itu, pelaku usaha UKM juga perlu mengelola ketersediaan dan pengelolaan input secara tepat.Kata Kunci : Efisiensi; UKM; DEA

The Level Efficiency of Health Spending in East Java Province

This study aims to determine and analyze the level of technical cost efficiency, technical systems and improvement strategies that need to be done for inefficient areas in 30 districts / cities in East Java Province. This study uses secondary data from 30 districts / cities in East Java Province. The variables used include APBD expenditure variables according to health function as input, variable total of puskesmas, posyandu, puskesmas medical personnel, and government hospitals as intermediate outputs, as well as life expectancy, Maternal Mortality Rate (MMR), Infant Mortality Rate (IMR), and Morbidity Rate variables as outcomes. The research method uses Data Envelopment Analysis (DEA) with the assumption of Variable Return to Scale (VRS) and input-oriented. The results obtained on average technical efficiency costs during 2012-2016 were only 26.67%, while for technical efficiency the system reached 53.34% which was already efficient so that there were indications of waste in the allocation of health spending and an improvement strategy based on potential improvement for the regions was needed. which is still inefficient so that the proportion of inputs and outputs can be efficient according to the needs in each of these regions.

Performance dos bancos brasileiros no contexto de digitalização

<p>Considering the context of digitalization of the brazilian banking sistem, the present study evaluates how the investment in technology is affecting the performance of the financial institutions. Many studies have evaluated the impact of the digitalization on the results of the banks. Hernando and Nieto (2007) and Ciciretti, Hasan e Zazzara (2009) identified profit gains and cost reduction with the implementation of internet banking on the Spanish and Italian banks. In the present study, it was analysed, through linear regressions, the relationship of investments in IT and measures of profitability (ROA, ROE and margin of intermediation) and expenses (personal and total of administrative expenses). It was also verified, through a Data Envelopment Analysis (DEA), the evolution of the technical, cost and allocative efficiencies of the Brazilian banks in the, being the data segregated in terms of investment in IT. The results suggests that the investment in information technology from the banks has a positive and significative relation with the profitability variables and with the administrative expenses, partially corroborating with the studies of Hernando and Nieto (2007). It was also verified improvement on the technical efficiency of the Brazilian banks along the analysed period, mainly amongst on that with the greatest Investment in IT.</p>