consistency in estimating accumulating and reporting costs

... is informed that the main building will be open on Sunday’s and is instructed to ensure heating and cooling systems are operating Since the main building does not have separate controls for individual ... results than in the past The focus of effort now needs to shift to indirect costs ABC is useful in examining indirect costs by grouping costs into the four broad levels of facility sustaining, product ... on investments, price earnings ratios and other universal measurement indexes Governmental entities rely on benchmarking, and business process engineering to maintain services without increasing

Ngày tải lên: 18/02/2014, 11:20

... under- and over-investment to free cash ow? 7.1 The nancing constraints (FC) hypothesis of under-investment 7.1.1 Measuring nancing constraints using the Kaplan and Zingales (KZ) index and the ... that investment behavior is sluggish and smooth In addition, rms' new investment expenditure (I_newi,t) goes up following increases in cash holdings and ROA, and declines with age It is interesting ... nancing constraints and agency costs hypotheses can explain investment inefciency in the Chinese context We estimate Eqs (2) and (3) using the xed effects (Fe) estimator to control for time-invariant

Ngày tải lên: 26/04/2016, 14:52

... This indicates that the disparities in total health costs finally diminished in low‐income families Low‐income families in Groups RR and RU had similar levels of total health costs to the costs of low‐income families in Group UU ... China Ministry of Health (2004). "The Third National Health Services Survey Report"  (In? ?Chinese).  China Ministry of Health (2005). "China Statistical Yearbook 2005"  (In? ?Chinese).  China Ministry of Health (2010). "China Statistical Yearbook 2010"  (In? ?Chinese).  China State Council (1998). "State Council Policy Document No. 44, 1998"  (In? ?Chinese).  ... The disparities and changes in disparities were more significant in rich provinces than in poor provinces The disparities in high OOP were not significant in low‐ and high‐income families The changes in disparities were in different direction in low‐income families, although the

Ngày tải lên: 01/01/2017, 09:00

... decommissioning cost estimation involve developing a process and obtaining support for reporting actual decommissioning costs in a retrievable and useful manner This information can be valuable in benchmarking ... address this topic The real costs of decommissioning93 5.1.6 Problems obtaining the real costs The problem in obtaining the AC of decommissioning for use in benchmarking stems from the proprietary ... consumables, and overhead are incorporated into the UCFs The process involves breaking the project down into its smallest work components or tasks, assigning the work into a WBS, estimating the amount

Ngày tải lên: 03/01/2018, 17:45

... – to achieve the highest sustainable economic growth and employment and a rising standard of living in member countries, while maintaining financial stability, and thus to contribute to the development ... handbooks and training material for specific categories of health workers; internationally applicable guidelines and standards; reviews and analyses of health policies, programmes and research; and ... regulatory investigations and media inquiries, as well as product testing and compensation for the costs of product recalls, lost profits, and damage to brand names Many food firms might obtain less

Ngày tải lên: 04/05/2018, 15:46

... banks in Vietnam is increasing return to scale This means that increasing the scale of operations from the commercial banks in Vietnam may result in an increase of their profitability This finding ... determine and quantify the performance of the commercial banks in Vietnam in relation to their economies of scale and the possibility of substitute of inputs in their operations Data used in this ... that cost inefficiencies during operations are problematic The three key inputs of commercial banks during their operations are labor, financial capital and fixed assets are all inelastic and as

Ngày tải lên: 29/11/2018, 23:55

... event revolving around cutting logistics costs and increasing transport connectivity attracted the participation of Prime Minister Nguyen Xuan Phuc, ministers, and hundreds of domestic and international ... fulfilling TFA commitments 3.2.3 The role of government in educating and communicating changes Training policies typically require the support of the government to be successful, and training in ... Customs received information through hotline 19009299 Hotline’s ensured smooth operation, continuous 24/24 hours in the day and days in week Hotline call are recorded, stored and managed in FREQUENCY

Ngày tải lên: 22/07/2019, 08:13

... was defined as a product containing one of the following drugs: dexamfetamine, methylphenidate or atomoxetine Pemoline (indicated for hyperkinetic syndrome but not generally available in the ... higher in males than in females for patients aged to 17 (Figure 3b) and adults (Figure 3c), respectively, in 1998 and 5.8 and 3.7 times higher in 2010 Resource use and costs All healthcare costs ... prescribing of ADHD medication decreased with increasing age but increased with increasing calendar year [43] During the study period, we found a large increase in the prevalence of ADHD in adults

Ngày tải lên: 14/01/2020, 19:14

... Role of Insurance Social Insurance Increasing Participation in the National Flood Insurance Program Conclusions 181 181 182 184 188 189 190 References 195 Authors 201 Index 203 About the Institute ... during the research stage and the drafting of individual chapters) were encouraging and supportive Two anonymous reviewers made several helpful comments that enhanced our original draft These included ... disregard for prudent, and human vulnerability, 12n5, 166 ecosystems in, 3, 114, 153, 167nn1–2, 191, 192 land-use planning in, 151, 163, 166 water supply and demand in, 136, 137, 151 Exposure,

Ngày tải lên: 20/01/2020, 11:56

... Role of Insurance Social Insurance Increasing Participation in the National Flood Insurance Program Conclusions 181 181 182 184 188 189 190 References 195 Authors 201 Index 203 About the Institute ... during the research stage and the drafting of individual chapters) were encouraging and supportive Two anonymous reviewers made several helpful comments that enhanced our original draft These included ... disregard for prudent, and human vulnerability, 12n5, 166 ecosystems in, 3, 114, 153, 167nn1–2, 191, 192 land-use planning in, 151, 163, 166 water supply and demand in, 136, 137, 151 Exposure,

Ngày tải lên: 03/03/2020, 09:23

... value of point-of-care HPV tests Despite uncertainty in cost data, our findings indicate that economic investment in purchasing and administering such a screening test could be high and still ... for a 1-visit scenario was I$35 in India, I$98 in Nicaragua, and I$36 in Uganda When LTFU was 70%, the INMB was I$384 in India, I$1175 in Nicaragua, and I$366 in Uganda Discussion To assess the ... a singlevisit approach in India, Nicaragua, and Uganda Page of 12 project conducted in India (Hyderabad), Nicaragua (Masaya Province), and Uganda (Kampala); a fourth site in India was not included

Ngày tải lên: 06/08/2020, 03:18

... Estimating the cost of cancer care in British Columbia and Ontario: a Canadian inter-provincial comparison, submitted), where costs were higher in the initial and terminal phases, and lower in ... described and validated in the literature; the collection and reporting of the data by hospitals and other health care institutions follow the Ontario Healthcare Reporting Standards/Management Information ... The exceptions were esophageal cancer in the initial phase, and lymphoma, colorectal and thyroid cancers in the continuing phase, indicating similarity in costs There de Oliveira et al BMC Cancer

Ngày tải lên: 20/09/2020, 18:18

... pneumonia and meningitis costs We therefore report the median cost and inter-quartile range in Table as most appropriately representing the central tendency and range of costs, but also the mean costs ... difference in health care setting and the range of investigations and drugs used in the treatment of meningitis that significantly impact total costs In our sample, treatment was predominantly based ... entire provider costs by charging user fees Competing interests The authors declare that they have no competing interests Those funding the work had no role in study design, reporting or the decision...

Ngày tải lên: 13/08/2014, 11:22

... AJ and DJB were involved in the analysis plan and interpretation of the data SK collaborated with others in generating clinic sampling weights SCR and CJS drafted the article SCR, JML, DJB, and ... $1,320 and 611 less annual earnings, respectively In a separate analysis controlling for the interaction of CFS and the employment status, Table Age of CFS Onset and Educational Attainment (Finishing ... economic burden of CFS, including both direct and indirect annualized costs, was $11,780; representing $3,226 in direct medical costs (Table 3) and $8,554 in lost earnings (Table 6) The estimate...

Ngày tải lên: 13/08/2014, 11:22

... business world including manufacturing system, logistics system and information processing system The increasing competitions in these fields make scheduling behavior more and more important in ... studied in this thesis follows the following assumptions: • The job shop is static and deterministic All jobs and machines are known at the beginning There are n jobs and m machines in the system ... other scheduling problems For instance, consider a single machine problem with the objective of minimization of both earliness and tardiness and all jobs have different ready times and due dates...

Ngày tải lên: 11/09/2015, 09:02

... the timing and storage considerations will be very different from projects that involve use of materials that will last indefinitely Estimating time and costs 95 ESTIMATING REVENUES AND INTANGIBLE ... operating costs of postage and telephone or of paper and printing If the project involves constructing something from materials there will be a cost related to raw materials This may include costs ... project into ‘packages’ These can be further subdivided into ‘elements’, and then into individual tasks that provide a basis for estimating the time and effort required The first stage in starting...

Ngày tải lên: 24/10/2013, 08:20

... institutional factors and market forces in determining the properties of earnings and accounting quality In attempting to hold standards constant and to isolate the influence of reporting incentives, our ... 100) and combine the average 16 ranks into indices We define two sub-categories, “earnings discretion” (EM1 and EM2) and “earnings smoothing” (EM3 and EM4), and construct an earnings management index ... factors and market forces in shaping firms’ incentives to report informative earnings To empirically illustrate the importance of reporting incentives, we examine a setting in which incentives...

Ngày tải lên: 06/03/2014, 21:20

... energy, construction, and manufacturing (including mining) Pollutants, waste, and materials dissipation stem mainly from manufacturing (including mining), energy production and consumption, agriculture, ... oil, and other fossil fuels and the clearing and burning of tropical forests, inspiring research, and influencing policy actions in several countries WRI has continued to publish the greenhouse index ... trends are in the desired direction and, hence, whether current policies work Indicators can also provide a framework for collecting and reporting information within nations and for reporting national...

Ngày tải lên: 15/03/2014, 16:20

... the province Instead, people tend to be concentrated in southern Ontario and more particularly, in urban areas Capturing these variations in time and space requires dividing the province into discrete ... measure of the value people assign to avoiding pain and suffering is their willingness to accept (WTA) payment for incurring increased pain and suffering Estimates based on WTA measures tend to ... assist people in understanding the complex interactions determining the impacts of air quality on human health and related economic damages ICAP includes all of the elements included in the scope...

Ngày tải lên: 15/03/2014, 16:20