operational costs
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2022 ◽  
Vol 20 (1) ◽  
pp. 81
Author(s):  
DAVID KIKI BARINGIN MARULI TUA SAMOSIR

<pre>Research on green building in terms of accounting science is still rare. This research aims to explore the benchmarks and criteria for green building in its application to multi-storey buildings and to contribute to increasing the efficiency of building operational costs.</pre><p>The method used in this research is through exploration of data from questionnaires collected using simple arithmetic techniques and graphic techniques in summarizing the observational data. The number of respondents who responded to the questionnaire that was run until this data was processed was 111 respondents.</p><p>The results of this study indicate that the application of green building benchmarks can be said to have been implemented because the average percentage of respondents who answered Yes was 58.4% or above the standardization used in this study, namely 57% (gold rank).</p><p>This research provides theoretical implications, which is able to strengthen the theory of the reliability of accounting. One of them is green accounting, which is the triple bottom line (planet, people and profit). In order that implementation of green building which has been applied only from the civil engineering condition of the building, the art of building architecture and the electrical engineering of the building, but now it has begun to be calculated regarding advantages and disadvantages similarly the benefit of the green building .</p><p>From a micro economics (organizational) point of view, this research contributes to educating property business and stakeholders that green building is not object that is expensive although is a solution for cost efficiency. People can distinguish the price of green buildings and ordinary buildings.</p>


Author(s):  
Padriyansyah Padriyansyah ◽  
Ryan Al Rachmat ◽  
Trie Sartika Pratiwi

This study is associative research that uses more than one independent variable to determine the relationship between the variables studied, namely sales volume, operating costs, and profitability. The data used are in the form of company profit and loss financial statements, which were obtained from the Indonesian stock exchange website www.IDX.co.id. The population used is the annual financial statements published for 4 periods 2017-2020 as many as 16 companies. The sample in this study is in the form of annual financial statements (profit and loss statements) for the 2017-2020 period as many as 10 companies (40 samples) according to the sampling criteria. The results obtained, Sales Volume and Operational Costs affect Profitability as evidenced by the results of Fount 6.827 > Fable of 3.250 with a significant level of 0.003. While partially Sales Volume affects Profitability as evidenced by the results of count of 2,980 and table of 2,026 with a significant value of 0.005, and also Operational Costs affect Profitability as evidenced by a count of -3.599 and table of 2.026 with a significance value of 0.001


2022 ◽  
Vol 27 ◽  
pp. 14-25
Author(s):  
Noldy Nofri Runtuwene ◽  
Marthinus Mandagi ◽  
Abdul Rahman Dilapanga

This study describes Affirmation School Operational Costs or Bantuan Operasional Sekolah (BOS) Policy management in South Minahasa District Study at SMP Negeri 3 Suluun Tareran. This study uses qualitative research methods and data collection techniques: Observation, Interview, and Documentation. The primary data source of this research is the Affirmation of School Operational Costs (BOS) Policy in the South Minahasa Regency. In this case, the Policy on Management, Reporting, Responsibility for the Use of Funds and Distribution of Funds by the School BOS Team in South Minahasa Regency Study SMP Negeri 3 Suluun Tareran and Secondary data sources are supporting documents, archives, and literature. The results showed that: Policies in managing, reporting, responsible for the use of funds, and distribution of funds by the School BOS team are still very lacking and are spent by the policies contained in the Minister of Education and Culture Number 24 of 2020 It has not been implemented optimally even though the document data component of the use of funds and expenditures has been fulfilled, but its use in schools is still inadequate and has not been implemented optimally because of the lack of human resources and the internet network of Telkomsel and others has not yet entered the SMP Negeri 3 Suluun school. The results of the study concluded: (1) Affirmation School Operational Cost (BOS) Policy in South Minahasa Regency. In this case, the Policy on Management, Reporting, Responsibility for the Use of Funds and Distribution of Funds by the School BOS Team as an adequate policy in the use of Affirmation BOS funds and must be improved with other supporters such as adequate human resources and can work together with the Regency BOS Team in the process of using Affirmation BOS funds so that their use in schools can be carried out and on target; (2) Administrative Management of the Use of Affirmation BOS Funds is entirely assisted by the Regulation of the Minister of Education and Culture Number 24 of 2020. However, the use of fund expenditures is still inadequate with the condition of the school and the school environment, especially human resources which are the motivation in the teaching and learning process. For this reason, schools must have their policies so that their use can be by the conditions and the school environment.


Author(s):  
Georg J. Houben ◽  
Sarah Collins ◽  
Mark Bakker ◽  
Thomas Daffner ◽  
Falk Triller ◽  
...  

AbstractHorizontal wells play an often overlooked role in hydrogeology and aquifer remediation but can be an interesting option for many applications. This study reviews the constructional and hydraulic aspects that distinguish them from vertical wells. Flow patterns towards them are much more complicated than those for vertical wells, which makes their mathematical treatment more demanding. However, at some distance, the drawdown fields of both well types become practically identical, allowing simplified models to be used. Due to lower drawdowns, the yield of a horizontal well is usually higher than that of a vertical well, especially in thin aquifers of lower permeability, where they can replace several of the latter. The lower drawdown, which results in lower energy demand and slower ageing, and the centralized construction of horizontal wells can lead to lower operational costs, which can make them an economically feasible option.


Author(s):  
Paulina Leiva-Padilla ◽  
Juliette Blanc ◽  
Aitor Salgado ◽  
Ferhat Hammoum ◽  
Pierre Hornych

Truck platooning for the transportation of loads is a strategy recently proposed by the automotive sector to cope with traffic congestion, fuel consumption, and operational costs. This new way of configuring trucks changes the typical pressures pavements structures experience. For this reason, the research efforts of the pavement sector should be aligned with the automotive sector to propose road-friendly platoon configurations. This is one of the objectives of the European project ENSEMBLE. ENSEMBLE, as indicated by its acronym, works on ENabling SafE Multi-Brand pLatooning for Europe. In this context, the present study presents a real scale test done in the Applus IDIADA facilities to evaluate the fatigue behavior of a pavement structure subjected to individual and platoon truck configurations. The effects of parameters such as traffic distribution through the year and by time of day, percentage of platoons, truck loads, number of trucks in platoon configuration, lateral wandering, and inter-truck distances were evaluated. The study’s findings revealed that the reduced rest times between trucks in the platoon configuration reduce the recovery time of the asphalt layers, increasing the fatigue damage to the pavement at high temperature conditions. This underlines the need for further research to allow the proper implementation of truck platoons. For example, research is needed to define strategies to make truck platoon configurations more pavement-friendly and analyze the costs associated with the changes in the required road maintenance/rehabilitation treatments, among others.


2022 ◽  
Vol 960 (1) ◽  
pp. 012022
Author(s):  
E Tudor ◽  
A Marinescu ◽  
R Prejbeanu ◽  
A Vintila ◽  
T Tudorache ◽  
...  

Abstract Today, the technology of automatic battery charging based on Wireless Power Transfer (WPT) for the electric mass transit industry involving electric trains, buses and trams, is being used more and more. The modern solution described in this paper proposes an innovative technology for mixed charging of electric buses, either by wireless charging for 2-3 minutes in selected stations, or by plug-in charging at the end of the bus line, which results in only minimal energy storage on board - practically enough to get to the next charging station. The reduction of the weight of the battery packs determines the increase of the number of passengers transported, but also a reduction of the purchase price of the bus, without reducing the performances. The conversion can cost about half the price of new electric buses, depending on the condition of the vehicle and the extent of the work. This solution can be applied especially for the conversion of Diesel buses into electric buses which is not only sustainable, but also significantly better in terms of investment and operational costs, comparing with the purchase of new electric buses.


2022 ◽  
Vol 70 (1) ◽  
pp. 67-78
Author(s):  
Daniel Lehmann ◽  
Diego Hidalgo Rodriguez ◽  
Michel Brack

Abstract In the decentralized renewable driven electric energy system, economically viable battery systems become increasingly important for providing grid-related services. End of 2016, STEAG has successfully started the commercial operation of six 15 MW large scale battery systems which have been incorporated in STEAG’s primary control pool. During the commissioning phase, extensive effort has been spent in optimizing the operational efficiency of these systems with promising results. However, the operation experience has shown that there is still significant potential for improving the system behavior as well as reducing the aging of the battery cells. By analyzing historical data of the charging power associated with the state of charge management, opportunities for significantly reducing the operational costs have been identified. By means of more involved model-based control strategies, which adequately consider the specific characteristics of the battery system, and by using mathematical optimization and artificial intelligence, adapting the state of charge management strategy to new applications, these additional cost savings can be obtained. Apart from giving insights into the operational experience with large scale battery systems, the contribution of this paper lies in proposing strategies for reducing the operational costs of the battery system using classical approaches as well as mathematical optimization and neural networks. These approaches will be illustrated by simulation results.


2021 ◽  
Vol 38 (4) ◽  
pp. 1203-1210
Author(s):  
Refiloe Julia LEKGAU ◽  
◽  
Tembi Maloney TICHAAWA ◽  

COVID-19 has brought to the fore drastic and transformative changes to MICE tourism. The current study therefore sought to examine the adaptive responses employed by the MICE sector of South Africa to survive and maintain business continuity during the COVID-19 pandemic. Adopting a qualitative research design, 19 representatives of various subsectors of the MICE industry (including organisers, suppliers, and associations) were interviewed. The data reveals that the immediate strategies implemented by many MICE organisations involved the reevaluation of their operational costs. Moreover, the study found that the sector has readjusted its business models to include virtual events in order to ensure recovery and resilience in light of the pandemic. The study argues the importance of understanding adaptive strategies as broadening theory on tourism and crises (specifically to the MICE sector) as well as understanding the process of sector resilience post-COVID-19.


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