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Thematische Bibliographien / Costi contenuti / Zeitschriftenartikel

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Zeitschriftenartikel zum Thema „Costi contenuti“

Autor: Grafiati

Veröffentlicht am 24. Juni 2021

Zuletzt aktualisiert am 6. Februar 2022

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1

Clň, Alberto. „Lo sterile dibattito sulla nuova strategia energetica“. ECONOMICS AND POLICY OF ENERGY AND THE ENVIRONMENT, Nr. 1 (April 2012): 9–18. http://dx.doi.org/10.3280/efe2012-001002.

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I Governi italiani hanno spesso proposto misure di politica energetica per il Paese, sebbene raramente si siano avuti effetti significativi. Recentemente il Governo italiano ha auspicato un passaggio dal concetto di politica e quello di "strategia energetica nazionale", i cui contenuti e metodi evidenziano gli stessi limiti che hanno portato all'insufficienza delle precedenti politiche. L'articolo pertanto mette in evidenza criticamente le ragioni del fallimento dei precedenti tentativi di definizione di una politica energetica nazionale e dello sterile dibattito sulla nuova strategia. Evidenzia, al contrario, la necessitŕ di rispettare alcuni aspetti metodologici che possono favorirne il successo: la necessitŕ di una maggiore specificitŕ delle misure, il ricorso all'analisi costi-benefici per identificare i trade-off tra le alternative, l'identificazione degli obiettivi prioritari e delle responsabilitŕ delle diverse istituzioni. Le sfide poste dai cambiamenti del contesto geopolitico, economico ed ambientale odierni rendono tale metodologia ancora piů urgente. Focalizzandosi successivamente sul tema degli obiettivi di una politica energetica, l'articolo ne identifica quattro (ambiente, competitivitŕ, sicurezza e crescita) e suggerisce l'apporto che alcune misure possono portare al raggiungimento degli stessi.

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Wilcox, David. „Janet Arnold, Jenny Tiramani, Luca Costigliolo, et al., Patterns of Fashion 5: The Content, Cut, Construction and Context of Bodies, Stays, Hoops and Rumps c.1595–1795“. Costume 53, Nr. 2 (September 2019): 285–86. http://dx.doi.org/10.3366/cost.2019.0126.

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3

Almond, Kevin, und Caroline Riches. „Gerald McCann: The Rediscovery of a Fashion Designer“. Costume 52, Nr. 1 (März 2018): 97–122. http://dx.doi.org/10.3366/cost.2018.0049.

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This article was prompted by the discovery of the archive of international fashion designer Gerald McCann, hidden in a garage in Fleetwood, Lancashire, UK. The contents of the archive revealed a treasure trove of press cuttings, photographs, fashion drawings and interviews as well as designs and costings from a once well-known designer, whose significance to the global fashion industry is sparsely documented and largely forgotten. The article reveals the history of the designer, who graduated from the Royal College of Art in London in the 1950s, during the tenure of Professor Madge Garland, and forged a career at the heart of ‘Swinging London’ in the 1960s. He was lured to the USA in the 1970s, returning to the UK in the 1990s as a designer for House of Fraser and Harrods. The research offers the first significant assessment of McCann's position in global fashion and the value and relevance of his legacy, as well as exploring the rationale for documenting the history of forgotten fashion designers.

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POLISHCHUK, Olha. „Concepts of costs, their economic content, factors of the effect on costs“. Economics. Finances. Law, Nr. 4/1 (30.04.2020): 27–34. http://dx.doi.org/10.37634/efp.2020.4(1).7.

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The topic being researched is relevant, because in the current market conditions, improving the competitiveness and efficient activity of domestic enterprises compels them to find effective methods of managing their business activities. The article examines the concepts of costs, their economic content, determines the factors of influence on the costs of the enterprise in Ukraine. A number of cost classifications proposed by different authors are investigated and their peculiarity is determined. The main ways to optimize the costs of enterprises. Author's classification of costs is suggested. The main directions of cost optimization of Ukrainian enterprises are given. Adequate research will help solve a number of cost-cutting problems for dairy businesses and other sectors of the national economy. The purpose of the paper is the substantiation of measures to improve cost management in the enterprise in order to increase its effective activity. Costs and optimization of their level per unit of production is an important factor in improving the efficiency of the enterprise, while at the same time improving its competitiveness. Managers and managers are increasingly paying attention to the efficiency of resource use, their rational allocation in order to reduce the costs of production and economic activity, which, as a reserve for increasing the profitability of such activities is the key to financial stability and development of the enterprise Thus, considering the different classifications of factors that affect costs, it is important to emphasize that there is a synergistic effect. This is due to the fact that by influencing the competitiveness of products, factors change each other. High competitiveness of the enterprise is a guarantee of high profit in market conditions. In doing so, the company aims to achieve a level of competitiveness that will help it to function effectively over a long period. Management of the factors provided provides for the use of a number of measures for the systematic improvement of products, the constant search for new channels of sales, new customer groups, ways to improve service, advertising and more.

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Wallace, W. A. „Capital costs versus costs-in-use: a content analysis of design team member communication patterns“. Construction Management and Economics 5, Nr. 4 (15.12.1987): S73—S92. http://dx.doi.org/10.1080/01446193.1987.10462094.

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6

Eddy, Albert R., und Joel N. Morse. „Transaction Costs And The Information Content Of Dividend Cuts“. Journal of Applied Business Research (JABR) 6, Nr. 2 (24.10.2011): 32. http://dx.doi.org/10.19030/jabr.v6i2.6302.

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This paper models security price reaction to dividend cut announcements in the presence of informed traders and transaction costs. A transaction costs barrier prevents the attainment of a full information equilibrium price prior to the announcement of the cut. An empirical study of transaction costs and price reaction for both common stock and call options indicates that transaction costs may constitute a significant portion of security price reactions to cut announcements. Interestingly, the results of this interpretation allow for the simultaneous presence of dividend signaling and an informed subset of investors.

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7

Hughes, Andrew. „Content costs and pricing models in the Internet age“. Business Information Review 18, Nr. 4 (Dezember 2001): 5–10. http://dx.doi.org/10.1177/0266382014238131.

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8

Feitosa, Jardênia R., Haroldo C. Fernandes, Paulo R. Cecon, Mauri M. Teixeira, Anderson G. Costa und Edival C. da Silva. „Onion production costs as a function of water content and soil tillage“. Revista Brasileira de Engenharia Agrícola e Ambiental 24, Nr. 5 (Mai 2020): 348–53. http://dx.doi.org/10.1590/1807-1929/agriambi.v24n5p348-353.

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ABSTRACT Onion production is an agricultural activity whose yield is associated with environmental, market and cultural management factors. The objective of this study was to evaluate the cost of onion production as a function of the tillage system adopted and the soil water content at the moment of the operations. Three tillage systems were evaluated: P1 - one plowing + two harrowings + two seedbed raising operations; P2 - two harrowings + one seedbed raising operation; P3 - one harrowing + one seedbed raising operation; and four soil water contents: 12, 15, 23 and 26%, in experiment conducted at the Tourão irrigated perimeter, Juazeiro, BA, Brazil (9° 24’ 07.3” S; 40° 26’ 08.7” W, and altitude of 376 m), in 2017, in split plots, in a randomized block design, with four repetitions. The costs related to mechanized operations, manual operations, inputs and crop irrigation were determined. The economic efficiency was evaluated through the variables total cost and unit cost of onion production, gross revenue, net revenue and internal rate of return. The use of the tillage system with one harrowing, one seedbed raising operation and seeding, under the condition of 23% soil water content, resulted in higher economic efficiency.

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BARNETT, JONATHAN M. „The costs of free: commoditization, bundling and concentration“. Journal of Institutional Economics 14, Nr. 6 (05.02.2018): 1097–120. http://dx.doi.org/10.1017/s1744137418000012.

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AbstractDigital markets offer abundant free content but exhibit extreme concentration among content aggregation intermediaries. These characteristics are linked. Weak copyright environments select against stand-alone content-delivery structures and select for bundled aggregation structures in which free content for users promotes positively priced advertising and data-collection services for firms. Dominant intermediaries promote commoditization, and the reallocation of market rents from content producers to content aggregators, through litigation and free content distribution that weaken copyright protections. The potential net welfare effects raise concern. Network effects, compounded by weak inventory constraints, scale economies, and learning effects, promote winner-takes-all outcomes in the intermediary services market while weak copyright may generate output distortions in the content production market.

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Jeníček, V. „ Globalisation – content, dynamics“. Agricultural Economics (Zemědělská ekonomika) 58, No. 3 (03.04.2012): 127–34. http://dx.doi.org/10.17221/136/2011-agricecon.

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The notion of international relationships is supplemented by other phenomena during the last time. One of them is globalisation, called on by technological, social and cultural changes, which have shortened the economic distance among countries. The improvement of transport and communication technologies has decreased transport costs of goods, people and information. Traditional governmental policies limiting the cross-border transactions were liberalised or removed what in consequence brought about the growth of international trade and foreign direct investments (FDI). Globalisation changes the properties of the world economy and influences the core of the successful economic approaches to development, what increases the need to secure the sustainability of economic development.  

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Ittiphalin, Mongkon, Thawee Nakrachata-Amon und Supachai Pathumnakul. „Feed Formulation under Raw Material and Production Costs Consideration“. Applied Mechanics and Materials 781 (August 2015): 667–70. http://dx.doi.org/10.4028/www.scientific.net/amm.781.667.

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In this paper, the problem of animal feed formulation is addressed. A feed product is comprised of various kinds of raw ingredients. Traditionally, the least cost formulation (LCF) approach is used in the feed industry to determine the optimal blend of the feed ingredients based on nutritional requirements and raw material costs. LCF, however, does not consider the production cost. In practice, a wide variety of raw ingredients may require different levels of production load. For example, feed ingredients with high amount of fiber content may reduce the pelleting production rate, leading to high production cost. The main focus of this study is the development of a mathematical model to find an optimal blend of the feed ingredients with an objective to minimize the overall cost consisting of raw material cost, production cost, and opportunity cost. Multiple linear regression equations are used to estimate the production rate that depends on the fat and the fiber contents in the feed mix and the durability index of the feed pellet. The results indicated that the proposed method is more beneficial than traditional LCF and applicable to the feed industry.

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King, Kelly, Christine E. Murray, Allison Crowe, Gwen Hunnicutt, Kristine Lundgren und Loreen Olson. „The Costs of Recovery“. Family Journal 25, Nr. 3 (24.05.2017): 230–38. http://dx.doi.org/10.1177/1066480717710656.

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The present study relies on the voices of survivors of past abuse to describe the amount, type, and impact of costs related to their experience of intimate partner violence (IPV). We use a content analysis methodology to present common themes that survivors face regarding financial recovery from past IPV. Costs are conceptualized within the Triumph Process Model of Overcoming IPV with an emphasis on “embracing freedom and power” and “emotional and physical healing” dimensions. Implications for recovering from IPV and service provision are discussed.

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Comerio, Mary C., und John C. Stallmeyer. „Laboratory Equipment: Estimating Losses and Mitigation Costs“. Earthquake Spectra 19, Nr. 4 (November 2003): 779–97. http://dx.doi.org/10.1193/1.1622704.

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The building code provides seismic design criteria for the structural and nonstructural systems in most building types, but there are no regulations to govern the installation of a building's contents. In certain building types, such as museums, libraries, high-tech fabrication facilities, and research laboratories, the contents are valuable or critical to operations, or both. This paper focuses on strategies for improving seismic performance for laboratory furnishings and equipment. A survey of science laboratories at the University of California, Berkeley, served as the basis for constructing a simplified taxonomy of laboratory equipment, mitigation designs, and cost estimates. Case studies of five laboratories in different disciplines, and one biological science laboratory building, demonstrate mitigation techniques and potential installation costs. The case studies also highlight the importance of considering the contents separately from the structural and nonstructural systems when developing vulnerability estimates for certain building types in earthquake loss modeling.

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Wade, Jennifer A., Terry Plank, William G. Melson, Gerardo J. Soto und Erik H. Hauri. „The volatile content of magmas from Arenal volcano, Costa Rica“. Journal of Volcanology and Geothermal Research 157, Nr. 1-3 (September 2006): 94–120. http://dx.doi.org/10.1016/j.jvolgeores.2006.03.045.

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15

Pokrivčák, J., P. Ciaian und A. Kancs. „Modelling the factor content of agricultural trade“. Agricultural Economics (Zemědělská ekonomika) 57, No. 8 (23.08.2011): 370–83. http://dx.doi.org/10.17221/116/2010-agricecon.

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This article examines the factor content of agricultural trade in the Central and East European (CEE) transition countries. It relates the factor content of agricultural trade to the cross-country differences in technology stemming from different farm organisations between the CEE countries agricultural sectors and to the differences in relative factor endowments. The relative factor endowments alone do not satisfactorily explain agricultural trade flows in the CEE countries. We find that transaction costs and market imperfections that affect the organisation of production also distort farm specialisation and hence V the actor content of agricultural trade.

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Kučera, M., E. Škorecová und A. Látečková. „The costs system like a part of the company managerial information system“. Agricultural Economics (Zemědělská ekonomika) 51, No. 8 (20.02.2012): 342–47. http://dx.doi.org/10.17221/5117-agricecon.

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The article is oriented towards justification of the necessity of company cost system administration in the environment of the software managerial information system. The competitiveness of Slovak agricultural companies within the EU and global markets need to extend the the content of company cost system, detailing its structure, new quality of the company cost analysis, their multidimensional monitoring and analysis. Providing current and relevant information about costs is considered to be an advantage of the company in the competitive environment. The application of managerial systems in the area of costs enables to achieve this advantage.

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Shon, Minjung, Jungwoo Shin, Junseok Hwang und Daeho Lee. „Free contents vs. inconvenience costs: Two faces of online video advertising“. Telematics and Informatics 56 (Januar 2021): 101476. http://dx.doi.org/10.1016/j.tele.2020.101476.

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18

Benjamin, Ezra R., Terry Plank, Jennifer A. Wade, Katherine A. Kelley, Erik H. Hauri und Guillermo E. Alvarado. „High water contents in basaltic magmas from Irazú Volcano, Costa Rica“. Journal of Volcanology and Geothermal Research 168, Nr. 1-4 (November 2007): 68–92. http://dx.doi.org/10.1016/j.jvolgeores.2007.08.008.

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19

ZORN, A., T. MUSA und M. LIPS. „Costs of preventive agronomic measures to reduce deoxynivalenol in wheat“. Journal of Agricultural Science 155, Nr. 7 (10.04.2017): 1033–44. http://dx.doi.org/10.1017/s0021859617000247.

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SUMMARYCereals are of major importance in human and animal nutrition, and the mycotoxin content is of great health and economic concern for the food sector and consumers. In Europe, Fusarium graminearum (FG) is the prevalent Fusarium species leading to Fusarium head blight on small grain cereals and contamination of grains by its main mycotoxin deoxynivalenol (DON). The present study assessed the costs of preventive agronomic measures to reduce the risk of DON contamination in wheat besides the use of fungicides. The abatement costs were calculated by linking actual data on wheat production costs and profits with assessments of DON contents based on results of the forecast model FusaProg for the period 2005–2011. Analysis revealed that ploughing was a relatively efficient measure to reduce DON risk compared with modifying crop rotation or growing a more FG-resistant wheat variety. Given a threshold value of 1·25 mg DON/kg wheat, a reduction of 0·1 mg DON was related to additional production costs of at least 2·5%. These economic findings are of relevance for farmers and policy makers in order to define sustainable production systems enabling both a high level of food safety and reducing the use of plant protection products.

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Khanum, Ayesha. „A Note on the Information Content of Corporate Dividend Policy“. Lahore Journal of Business 2, Nr. 1 (01.09.2013): 133–46. http://dx.doi.org/10.35536/ljb.2013.v2.i1.a6.

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This note discusses the significance of the information content of dividends, which is reflected through the market price reactions to a firm’s dividend decisions. Informational asymmetries are the main reason for signaling whereby firm managers are likely to have better information than external participants, implying that their financial decisions will tend to convey the firm’s future prospects to the market. An efficient signaling equilibrium is that optimal combination of signaling costs and agency costs that minimizes any dissipative costs. An important consideration is the preference of the investor for dividend income versus capital gains due to the higher tax differential in the case of dividends.

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García Ulloa Gómez, Manuel. „Heavy-metal contents in oysters (Crassostrea gigas) cultivated on the southeastern coast of the Gulf of California, Mexico“. Hidrobiológica 27, Nr. 2 (15.08.2017): 219–27. http://dx.doi.org/10.24275/uam/izt/dcbs/hidro/2017v27n2/garcia.

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García Ulloa Gómez, Manuel. „Heavy-metal contents in oysters (Crassostrea gigas) cultivated on the southeastern coast of the Gulf of California, Mexico“. Hidrobiológica 27, Nr. 2 (15.08.2017): 219–27. http://dx.doi.org/10.24275/uam/izt/dcbi/hidro/2017v27n2/garcia.

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Wang, Erda, und Ed Sparling. „Economics of widespread manure application to irrigated crops: Raw and composted feedlot manure in eastern Colorado“. American Journal of Alternative Agriculture 10, Nr. 4 (Dezember 1995): 167–72. http://dx.doi.org/10.1017/s0889189300006421.

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AbstractWe used linear programming to simulate adoption of manure disposal technologies in eastern Colorado. Manure, either raw or composted, is assumed to be applied to irrigated cropland within 20 miles of feedlots in five subregions of eastern Colorado. We constrained the application so that total N application is no more than the amount used by the crop. N, P and K contents are taken into account, but no benefits are assigned to organic matter or trace minerals and no costs are assigned to soil compaction, weed seed propagation, or inconvenience. Irrigated land within 10 miles of feedlots can easily absorb all manure generated under this scenario. Manure is found to be an economical substitute for chemical fertilizers, assuming N content to be at least 50% that of fresh manure. Composted manure is either more or less profitable than raw manure, depending on its N content. Hauling costs are lower for compost, but composting costs are between $1 and $2 per finished ton. The model does not allow for mixed application of compost and chemical fertilizers, which would increase the value of compost significantly. A feedlot waste sector that composted all feedlot manure in eastern Colorado is predicted to create between 80 and 200 additional jobs.

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Faugno, Salvatore, Stefania Pindozzi, Roberta Infascelli, Collins Okello, Maria Nicolina Ripa und Lorenzo Boccia. „Assessment of nitrogen content in buffalo manure and land application costs“. Journal of Agricultural Engineering 43, Nr. 2 (27.09.2012): 13. http://dx.doi.org/10.4081/jae.2012.18.

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Kalli, Juha, Sari Repka und Minna Alhosalo. „Estimating Costs and Benefits of Sulphur Content Limits in Ship Fuel“. International Journal of Sustainable Transportation 9, Nr. 7 (10.02.2015): 468–77. http://dx.doi.org/10.1080/15568318.2013.808389.

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Monge-Rojas, Rafael, und Hannia Campos. „Tocopherol and carotenoid content of foods commonly consumed in Costa Rica“. Journal of Food Composition and Analysis 24, Nr. 2 (März 2011): 202–16. http://dx.doi.org/10.1016/j.jfca.2010.09.015.

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Liu, Lu. „Construction Project Costs Management Research“. Advanced Materials Research 1079-1080 (Dezember 2014): 1115–18. http://dx.doi.org/10.4028/www.scientific.net/amr.1079-1080.1115.

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Themain content of the construction project cost management including costforecast, cost plan, cost control. Do cost forecast, cost control goal set,must be ahead of the labor, material, cost forecasting, construction scheme ofchange of the cost forecast and the prediction of auxiliary construction cost.Cost control should follow the principle of conservation and comprehensivecontrol, there are some effective ways to realize the cost control, forexample, take organizational measures to control the project cost, take technicalmeasures to control the project cost, to take economic measures to control theproject cost, strengthen quality management and control of rework rate, etc.

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Nuryanto, Eka, und Ellen Gouw. „ANALYSIS OF MACRONUTRIENS CONTENTS IN SOIL WITH NEAR INFRA RED (NIR) SPECTROSCOPY“. Jurnal Penelitian Kelapa Sawit 25, Nr. 2 (01.08.2017): 85–94. http://dx.doi.org/10.22302/10.22302/iopri.jur.jpks.v25i2.27.

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Fertilizer costs are the largest component of production costs in oil palm plantations. To obtain precise data dosage and type of fertilizer used, it is necessary to analyze the contents of macro and micronutrients in soil in oil palm plantation. Analysis of nutrients content using the conventional method is expensive and not environmentally friendly. Analysis by Near Infra Red (NIR) spectroscopyy method has several advantages such as rapid, does not require chemicals, and environmentally friendly. Soil samples used in this study were 419 samples originating from the farm of PT. Perkebunan Nusantara in North Sumatra. Nutrients contents of the soil was determined by conventional methods and is used for calibration and validation of NIR Master of Buchi. Results of soil nutrients analysis with NIR method showed that the 2 value of r for N, P, K, Mg, and Ca respectively is 0,08; 0,7; 0,5; 0,3; and 0,8. While the difference of value of analysis using conventional method and NIR for parameter N, P, K, Mg and Ca respectively is 0.012%, 8,317 ppm, 0.045 meq/100g, 0.173 meq/100g, and 2 0.936 meq/100g. Although the value of r is relatively low but the difference in the analysis results using conventional and NIR methods is also low . Thus the analysis of macro nutrient content in the soil in oil palm plantations is very possible can be done with NIR spectroscopy method.

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Nuryanto, Eka, und Ellen Gouw. „ANALYSIS OF MACRONUTRIENS CONTENTS IN SOIL WITH NEAR INFRA RED (NIR) SPECTROSCOPY“. Jurnal Penelitian Kelapa Sawit 25, Nr. 2 (01.08.2017): 85–94. http://dx.doi.org/10.22302/iopri.jur.jpks.v25i2.27.

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Fertilizer costs are the largest component of production costs in oil palm plantations. To obtain precise data dosage and type of fertilizer used, it is necessary to analyze the contents of macro and micronutrients in soil in oil palm plantation. Analysis of nutrients content using the conventional method is expensive and not environmentally friendly. Analysis by Near Infra Red (NIR) spectroscopyy method has several advantages such as rapid, does not require chemicals, and environmentally friendly. Soil samples used in this study were 419 samples originating from the farm of PT. Perkebunan Nusantara in North Sumatra. Nutrients contents of the soil was determined by conventional methods and is used for calibration and validation of NIR Master of Buchi. Results of soil nutrients analysis with NIR method showed that the 2 value of r for N, P, K, Mg, and Ca respectively is 0,08; 0,7; 0,5; 0,3; and 0,8. While the difference of value of analysis using conventional method and NIR for parameter N, P, K, Mg and Ca respectively is 0.012%, 8,317 ppm, 0.045 meq/100g, 0.173 meq/100g, and 2 0.936 meq/100g. Although the value of r is relatively low but the difference in the analysis results using conventional and NIR methods is also low . Thus the analysis of macro nutrient content in the soil in oil palm plantations is very possible can be done with NIR spectroscopy method.

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Baumgarten, Daniel, Ute Bonenkamp und Carsten Homburg. „The Information Content of the SG&A Ratio“. Journal of Management Accounting Research 22, Nr. 1 (01.01.2010): 1–22. http://dx.doi.org/10.2308/jmar.2010.22.1.1.

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ABSTRACT: An increase in the ratio of SG&A costs to sales is associated with contradictory interpretations, namely a negative one due to deficient cost control and a positive one derived primarily from “cost stickiness.” Based on these conflicting explanations, we argue that it is crucial to distinguish between whether an increase in the ratio of SG&A costs to sales is actually intended by management in order to enhance future profitability. We regard an increase as intended if a company’s past SG&A ratio was below its industry average, representing efficiency in SG&A cost management. Indeed, these intended increases significantly enhance future earnings. We attribute this positive impact to lower future cost of goods sold and show that it is particularly strong if there is ample latitude for reduction of these costs. This finding suggests that intended SG&A expenditures partially represent investments in operating efficiency.

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LEE, KYEONGHO, und Byoung Chun Ha. „The impact of customer engagement on service coordination costs in content service:“. International Journal of Social Sciences and Humanities Invention 6, Nr. 11 (20.11.2019): 5716–23. http://dx.doi.org/10.18535/ijsshi/v6i11.06.

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In order to secure the continuous competitiveness of OTT content services such as YouTube and Netflix, content service SCM promoting the production and distribution of digital information materials is becoming increasingly important. However, previous studies on this are scarce. This study examines the causal relationship between customer engagement, customer response profitability, and service coordination costs from the perspective of a YouTuber, a content creation service provider. In particular, it examines the impact of customer response profitability, a quantitative indicator of customer response, on the use of social media that customers feel and on the relationship between customer engagement and service coordination costs. In this study, we surveyed a YouTuber in Korea, a service provider. SPSS 18, AMOS 20, and PROCESS Macro were used for statistical analysis and hypothesis testing. The analysis shows that the degree of customer engagement on the YouTube channel has a positive effect on customer response profitability and service coordination costs, and that customer response profitability negatively affects service coordination costs (the reduction of costs). The relationship between the customer response profitability and the degree of customer engagement could not be confirmed, but the relationship between customer engagement and the service coordination costs was confirmed. With this study, we contribute to the establishment of policies on the value co-creation framework from the service provider's perspective in content service SCM and on whether to invest in social media in content sourcing.

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Monaci, Massimiliano. „L'innovazione sostenibile d'impresa come integrazione di responsabilitŕ e opportunitŕ sociali“. STUDI ORGANIZZATIVI, Nr. 2 (April 2013): 26–61. http://dx.doi.org/10.3280/so2012-002002.

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Le concezioni e le prassi di responsabilitŕ sociale d'impresa (CSR, corporate social responsibility) che si sono affermate sino a tempi molto recenti riflettono prevalentemente una logica reattiva, incentrata sulla necessitŕ delle aziende di rilegittimarsi nei confronti dei loro stakeholder corrispondendo alla richiesta di riduzione e prevenzione dei costi sociali legati all'attivitŕ d'impresa (degrado ecologico, disoccupazione conseguente a ristrutturazioni, ecc.). Tuttavia l'attuale periodo, anche per le incertezze e questioni poste dalla crisi economica, rappresenta una fase singolarmente feconda per andare oltre questo approccio adattivo e raccogliere la sfida di una visione piů avanzata della dimensione sociale dell'agire d'impresa come innovazione sostenibile. Tale modello si basa sulla valorizzazione di beni, risorse ed esigenze di significato sociale ed č indirizzato alla creazione di valore integrato - economico, umano-sociale e ambientale - nel lungo termine. La caratteristica centrale di questo profilo d'impresa č la tendenza a operare in maniera socialmente proattiva, sviluppando un'attitudine a cogliere o persino anticipare le direzioni del cambiamento sociale con i suoi bisogni e problemi emergenti e facendo sě che l'integrazione di obiettivi economici e socio-ambientali nei processi strategico-produttivi si traduca in fattore di differenziazione dell'offerta di mercato e in una reale fonte di vantaggio competitivo. Nel presente lavoro si indica la praticabilitŕ di un simile modello riferendosi ai risultati di una recente indagine condotta su un campione di dieci imprese italiane, eterogenee per dimensioni, collocazione geografica, fase del ciclo di vita e settori di attivitŕ, che si estendono da comparti tradizionali (come quelli alimentare, edilizio, sanitario, dell'arredamento e della finanza) a campi di piů recente definizione e a piů elevato tasso di cambiamento tecnologico (quali l'ingegneria informatica, la comunicazione multimediale, il controllo dei processi industriali e il risanamento ambientale). La logica di azione di queste organizzazioni sembra ruotare intorno a una duplice dinamica di "valorizzazione del contesto": da un lato, l'internalizzazione nella strategia d'impresa di richieste e al contempo di risorse sociali orientate a una maggiore attenzione per l'ambiente naturale, per la qualitŕ della vita collettiva nei territori, per i diritti e lo sviluppo delle persone dentro e fuori gli ambienti di lavoro; dall'altro lato, la capacitŕ, a valle dell'attivitŕ di mercato, di produrre valore economico e profitti generando anche valore per la societŕ. Nei casi analizzati č presente la valorizzazione delle risorse ambientali, che si esprime mediante la riprogettazione di prodotti e processi e politiche di efficienza energetica di rifornimento da fonti di energia rinnovabile, raccordandosi con nuove aspettative sociali rispetto alla questione ecologica. Č coltivato il valore umano nel rapporto spesso personalizzato con i clienti e i partner di business ma anche nella vita interna d'impresa, attraverso dinamiche di ascolto e coinvolgimento che creano spazi per la soddisfazione di svariati bisogni e aspirazioni che gli individui riversano nella sfera lavorativa, aldilŕ di quelli retributivi. C'č empowerment del "capitale sociale" dentro e intorno all'organizzazione, ravvisabile specialmente quando le condotte d'impresa fanno leva su risorse relazionali e culturali del territorio e si legano a meccanismi di valorizzazione dello sviluppo locale. Troviamo inoltre il riconoscimento e la produzione di "valore etico" per il modo in cui una serie di principi morali (quali la trasparenza, il mantenimento degli impegni, il rispetto di diritti delle persone) costituiscono criteri ispiratori dell'attivitŕ di business e ne escono rafforzati come ingredienti primari del fare impresa. E c'č, naturalmente, produzione di valore competitivo, una capacitŕ di stare e avere successo nel mercato che si sostiene sull'intreccio di vari elementi. Uno di essi coincide con l'uso della leva economico-finanziaria come risorsa irrinunciabile per l'investimento in innovazione, piuttosto che in un'ottica di contenimento dei costi relativi a fattori di gestione - come la formazione - che possono anche rivelarsi non immediatamente produttivi. Altrettanto cruciali risultano una serie di componenti intangibili che, oltre alla gestione delle risorse umane, sono essenzialmente riconducibili a due aspetti. Il primo č lo sviluppo di know-how, in cui la conoscenza che confluisce nelle soluzioni di business č insieme tecnica e socio-culturale perché derivante dalla combinazione di cognizioni specializzate di settore, acquisite in virtů di una costante apertura alla sperimentazione, e insieme di mappe di riferimento e criteri di valutazione collegati alla cultura aziendale. L'altro fattore immateriale alla base del valore competitivo consiste nell'accentuato posizionamento di marchio, con la capacitŕ di fornire un'offerta di mercato caratterizzata da: a) forte specificitŕ rispetto ai concorrenti (distintivi contenuti tecnici di qualitŕ e professionalitŕ e soprattutto la corrispondenza alle esigenze dei clienti/consumatori e al loro cambiamento); b) bassa replicabilitŕ da parte di altri operatori, dovuta al fatto che le peculiaritŕ dell'offerta sono strettamente legate alla particolare "miscela" degli altri valori appena considerati (valore umano, risorse relazionali, know-how, ecc.). Ed č significativo notare come nelle imprese osservate questi tratti di marcata differenziazione siano stati prevalentemente costruiti attraverso pratiche di attenzione sociale non modellate su forme di CSR convenzionali o facilmente accessibili ad altri (p.es. quelle che si esauriscono nell'adozione di strumenti pur importanti quali il bilancio sociale e il codice etico); ciň che si tratti - per fare qualche esempio tratto dal campione - di offrire servizi sanitari di qualitŕ a tariffe accessibili, di supportare gli ex-dipendenti che avviano un'attivitŕ autonoma inserendoli nel proprio circuito di business o di promuovere politiche di sostenibilitŕ nel territorio offrendo alle aziende affiliate servizi tecnologici ad alta prestazione ambientale per l'edilizia. Le esperienze indagate confermano il ruolo di alcune condizioni dell'innovazione sostenibile d'impresa in vario modo giŕ indicate dalla ricerca piů recente: la precocitŕ e l'orientamento di lungo periodo degli investimenti in strategie di sostenibilitŕ, entrambi favoriti dal ruolo centrale ricoperto da istanze socio-ambientali nelle fasi iniziali dell'attivitŕ d'impresa; l'anticipazione, ovvero la possibilitŕ di collocarsi in una posizione di avanguardia e spesso di "conformitŕ preventiva" nei confronti di successive regolamentazioni pubbliche in grado di incidere seriamente sulle pratiche di settore; la disseminazione di consapevolezza interna, a partire dai livelli decisionali dell'organizzazione, intorno al significato per le strategie d'impresa di obiettivi e condotte operative riconducibili alla sostenibilitŕ; l'incorporamento strutturale degli strumenti e delle soluzioni di azione sostenibile nei core-processes organizzativi, dalla ricerca e sviluppo di prodotti/ servizi all'approvvigionamento, dall'infrastruttura produttiva al marketing. Inoltre, l'articolo individua e discute tre meccanismi che sembrano determinanti nei percorsi di innovazione sostenibile osservati e che presentano, per certi versi, alcuni aspetti di paradosso. Il primo č dato dalla coesistenza di una forte tradizione d'impresa, spesso orientata sin dall'inizio verso opzioni di significato sociale dai valori e dall'esperienza dell'imprenditore-fondatore, e di apertura alla novitŕ. Tale equilibrio č favorito da processi culturali di condivisione e di sviluppo interni della visione di business, da meccanismi di leadership dispersa, nonché da uno stile di apprendimento "incrementale" mediante cui le nuove esigenze e opportunitŕ proposte dalla concreta gestione d'impresa conducono all'adozione di valori e competenze integrabili con quelli tradizionali o addirittura in grado di potenziarli. In secondo luogo, si riscontra la tendenza a espandersi nel contesto, tipicamente tramite strategie di attraversamento di confini tra settori (p.es., alimentando sinergie pubblico-private) e forme di collaborazione "laterale" con gli interlocutori dell'ambiente di business e sociale; e al contempo la tendenza a includere il contesto, ricavandone stimoli e sollecitazioni, ma anche risorse e contributi, per la propria attivitŕ (p.es., nella co-progettazione dei servizi/prodotti). La terza dinamica, infine, tocca piů direttamente la gestione delle risorse umane. Le "persone dell'organizzazione" rappresentano non soltanto uno dei target destinatari delle azioni di sostenibilitŕ (nelle pratiche di selezione, formazione e sviluppo, welfare aziendale, ecc.) ma anche, piů profondamente, il veicolo fondamentale della realizzazione e del successo di tali azioni. Si tratta, cioč, di realtŕ organizzative in cui la valorizzazione delle persone muove dagli impatti sulle risorse umane, in sé cruciali in una prospettiva di sostenibilitŕ, agli impatti delle risorse umane attraverso il loro ruolo diretto e attivo nella gestione dei processi di business, nella costruzione di partnership con gli stakeholder e nei meccanismi di disseminazione interna di una cultura socialmente orientata. In tal senso, si distingue un rapporto circolare di rinforzo reciproco tra la "cittadinanza nell'impresa" e la "cittadinanza dell'impresa"; vale a dire, tra i processi interni di partecipazione/identificazione del personale nei riguardi delle prioritŕ dell'organizzazione e la capacitŕ di quest'ultima di generare valore molteplice e "condiviso" nel contesto (con i clienti, il tessuto imprenditoriale, le comunitŕ, gli interlocutori pubblici, ecc.). In conclusione, le imprese osservate appaiono innovative primariamente perché in grado di praticare la sostenibilitŕ in termini non solo di responsabilitŕ ma anche di opportunitŕ per la competitivitŕ organizzativa. Questa analisi suggerisce quindi uno sguardo piů ampio sulle implicazioni strategiche della CSR e invita a riflettere su come le questioni e i bisogni di rilievo sociale, a partire da quelli emergenti o acuiti dalla crisi economica (nel campo della salute, dei servizi alle famiglie, della salvaguardia ambientale, ecc.), possano e forse debbano oggi sempre piů situarsi al centro - e non alla periferia - del business e della prestazione di mercato delle imprese.

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Karp, Robert J., Gary Wong und Marguerite Orsi. „Demonstrating Nutrient Cost Gradients: A Brooklyn Case Study“. International Journal for Vitamin and Nutrition Research 84, Nr. 5-6 (August 2014): 244–51. http://dx.doi.org/10.1024/0300-9831/a000210.

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Abstract. Introduction: Foods dense in micronutrients are generally more expensive than those with higher energy content. These cost-differentials may put low-income families at risk of diminished micronutrient intake. Objectives: We sought to determine differences in the cost for iron, folate, and choline in foods available for purchase in a low-income community when assessed for energy content and serving size. Methods: Sixty-nine foods listed in the menu plans provided by the United States Department of Agriculture (USDA) for low-income families were considered, in 10 domains. The cost and micronutrient content for-energy and per-serving of these foods were determined for the three micronutrients. Exact Kruskal-Wallis tests were used for comparisons of energy costs; Spearman rho tests for comparisons of micronutrient content. Ninety families were interviewed in a pediatric clinic to assess the impact of food cost on food selection. Results: Significant differences between domains were shown for energy density with both cost-for-energy (p < 0.001) and cost-per-serving (p < 0.05) comparisons. All three micronutrient contents were significantly correlated with cost-for-energy (p < 0.01). Both iron and choline contents were significantly correlated with cost-per-serving (p < 0.05). Of the 90 families, 38 (42 %) worried about food costs; 40 (44 %) had chosen foods of high caloric density in response to that fear, and 29 of 40 families experiencing both worry and making such food selection. Conclusion: Adjustments to USDA meal plans using cost-for-energy analysis showed differentials for both energy and micronutrients. These differentials were reduced using cost-per-serving analysis, but were not eliminated. A substantial proportion of low-income families are vulnerable to micronutrient deficiencies.

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Vogler, Sabine, und Roger H. P. F. de Rooij. „Medication wasted – Contents and costs of medicines ending up in household garbage“. Research in Social and Administrative Pharmacy 14, Nr. 12 (Dezember 2018): 1140–46. http://dx.doi.org/10.1016/j.sapharm.2018.02.002.

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Wheeler, William J. „Scanning book tables of contents: a preliminary report on costs and procedures“. Bottom Line 13, Nr. 1 (März 2000): 21–25. http://dx.doi.org/10.1108/08880450010371357.

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Bialkova, Svetlana, und Klaus Oberauer. „Direct Access to Working Memory Contents“. Experimental Psychology 57, Nr. 5 (01.12.2010): 383–89. http://dx.doi.org/10.1027/1618-3169/a000046.

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In two experiments participants held in working memory (WM) three digits in three different colors, and updated individual digits with the results of arithmetic equations presented in one of the colors. In the memory-access condition, a digit from WM had to be used as the first number in the equation; in the no-access condition, complete equations were presented so that no information from WM had to be accessed for the computation. Updating a digit not updated in the preceding step took longer than updating the same digit as in the preceding step, a time difference referred to as object-switch costs. Object-switch costs were equal in access and no-access equations, implying that they did not reflect the time to retrieve a new digit from WM. Access equations were completed as fast as no-access equations, implying that access to information in WM is as fast as reading the same information. No-access equations were slowed by a mismatch between the first digit of the presented equation and the to-be-updated digit in WM, showing that this digit is automatically accessed even when not needed. It is concluded that contents and their contexts form composites in WM that are necessarily accessed together.

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Molo, Mariateresa, Chiara Crespi, Alessandro La Noce und Valentina Mineccia. „Il costo del transessualismo: la rinuncia alla procreazione“. RIVISTA DI SESSUOLOGIA CLINICA, Nr. 2 (Dezember 2011): 65–67. http://dx.doi.org/10.3280/rsc2011-002012.

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La Riassegnazione Chirurgica del Sesso (RCS) rappresenta il traguardo finale cui aspirano molti transessuali. Da analisi condotte sulla soddisfazione e sull'atteggiamento nei confronti della procreazione in pazienti transessuali sottoposti a RCS č possibile riscontrare come sia alto il livello di qualitŕ della vita percepito e come, col trascorrere del tempo, il desiderio di procreazione tenda spesso a ridursi e a volte addirittura a scomparire. Un nuovo ambito di studio sulla sessualitŕ č rappresentato dal ruolo che i media hanno nella costruzione di valori e modelli di comportamento sociali e individuali, nonché di stereotipi e luoghi comuni relativi all'immagine dell'uomo e della donna. Il target maggiormente sensibile ai contenuti veicolati dai media č quello dei giovani e dagli adolescenti che, chiamati a superare i diversi compiti di sviluppo relativi a questa delicata fase di cambiamento, sono alla costante ricerca di modelli identitari.

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Metzner, Christoph, Maximilian Platzer, Timothy M. Young, Bogdan Bichescu, Marius-Catalin Barbu und Timothy G. Rials. „Accurately estimating and minimizing costs for the cellulosic biomass supply chain with statistical process control and the Taguchi Loss Function“. BioResources 14, Nr. 2 (25.02.2019): 2961–76. http://dx.doi.org/10.15376/biores.14.2.2961-2976.

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This research focuses on the statistical evaluation of the feedstock attributes of the biomass supply chain and the estimation of attribute costs as a function of the feedstock variability. Challenges of using cellulosic feedstocks include the variability of feedstock quality (e.g., ash content and moisture content), which impacts the final cost of the manufactured product. Statistical Process Control (SPC), Taguchi Loss Function, and components of variance techniques were illustrated for quantifying cumulative variance in the biomass supply chain. Costs in the presence of cumulative variance were estimated for switchgrass (Panicum virgatum L.) and loblolly pine residues (Pinus taeda L.). Findings of the study indicated that additional costs from ash content variability in switchgrass increased the net cost by $19.15 per dry tonne. Additional costs from densification due to particle size variation increased net cost by $11.59 per dry tonne. Moisture content variation increased costs by $14.86 per dry tonne. This would represent a 50 to 100% increase in costs due to variation based on a $60 to $70 per dry tonne manufactured product cost. This study illustrates that total costs may be considerably underestimated if the influence of variance for key factors in the supply chain and associated costs are not estimated.

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Venkataramani, Arun, Praveen Yalagandula, Ravindranath Kokku, Sadia Sharif und Mike Dahlin. „The potential costs and benefits of long-term prefetching for content distribution“. Computer Communications 25, Nr. 4 (März 2002): 367–75. http://dx.doi.org/10.1016/s0140-3664(01)00408-x.

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Rosales López, María Catalina, Rodrigo Muñoz-Arrieta und Ana Abdelnour-Esquivel. „Emetine and cephaeline content in plants of Psychotria ipecacuanha in Costa Rica“. Revista Colombiana de Química 49, Nr. 2 (01.05.2020): 18–22. http://dx.doi.org/10.15446/rev.colomb.quim.v49n2.78347.

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The objective of this study was to identify the emetic metabolites in different parts of the P. ipecacuanha, a plant with emetic properties. Partial phytochemical analysis was performed to determine the presence of emetine and cephaeline in leaves, stems and roots. Both alkaloids were detected in the three plant parts analyzed. Highest alkaloid content was found in roots (8.55 mg/g), followed by stems (4.05 mg/g), and the lowest was found in leaves (2.4 mg/g). The cephaeline content (8.35 mg/g) was higher than that of emetine (6.65 mg/g) in all the three organs analyzed. Toxicity analysis of the crude extract showed a LD50 of 500 mg/kg.

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Bar-Yehuda, Reuven, Erez Kantor, Shay Kutten und Dror Rawitz. „Growing Half-Balls: Minimizing Storage and Communication Costs in Content Delivery Networks“. SIAM Journal on Discrete Mathematics 32, Nr. 3 (Januar 2018): 1903–21. http://dx.doi.org/10.1137/16m1103014.

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Reece, J. E. „Sequential experiments to characterize processing equipment-maximizing information content while restraining costs“. IEEE Transactions on Components, Packaging, and Manufacturing Technology: Part A 18, Nr. 3 (1995): 492–99. http://dx.doi.org/10.1109/95.465142.

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Baylin, Ana, Xinia Siles, Amy Donovan-Palmer, Xinia Fernandez und Hannia Campos. „Fatty acid composition of Costa Rican foods including trans fatty acid content“. Journal of Food Composition and Analysis 20, Nr. 3-4 (Mai 2007): 182–92. http://dx.doi.org/10.1016/j.jfca.2006.01.004.

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Noronha, Gregory M., und Bruce L. Rubin. „Closed-end bond fund discounts: Agency costs, investor sentiment and portfolio content“. Journal of Economics and Finance 19, Nr. 2 (Juni 1995): 29–44. http://dx.doi.org/10.1007/bf02920508.

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Vinson, Mark R., und Phaedra Budy. „Sources of variability and comparability between salmonid stomach contents and isotopic analyses: study design lessons and recommendations“. Canadian Journal of Fisheries and Aquatic Sciences 68, Nr. 1 (Januar 2011): 137–51. http://dx.doi.org/10.1139/f10-117.

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We compared sources of variability and cost in paired stomach content and stable isotope samples from three salmonid species collected in September 2001–2005 and describe the relative information provided by each method in terms of measuring diet overlap and food web study design. Based on diet analyses, diet overlap among brown trout, rainbow trout, and mountain whitefish was high, and we observed little variation in diets among years. In contrast, for sample sizes n ≥ 25, 95% confidence interval (CI) around mean δ15Ν and δ13C for the three target species did not overlap, and species, year, and fish size effects were significantly different, implying that these species likely consumed similar prey but in different proportions. Stable isotope processing costs were US$12 per sample, while stomach content analysis costs averaged US$25.49 ± $2.91 (95% CI) and ranged from US$1.50 for an empty stomach to US$291.50 for a sample with 2330 items. Precision in both δ15Ν and δ13C and mean diet overlap values based on stomach contents increased considerably up to a sample size of n = 10 and plateaued around n = 25, with little further increase in precision.

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Fredriksson, Mio, und Linda Moberg. „Costs will rather increase“. Journal of Health Organization and Management 32, Nr. 8 (19.11.2018): 943–61. http://dx.doi.org/10.1108/jhom-08-2018-0219.

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Purpose The purpose of this paper was to study the unfolding of an urgent and extensive decommissioning program in Sweden, focusing on the public’s reactions and their arguments when opposing the decommissioning activities. Design/methodology/approach The public’s responses were studied through local media. Its content was surveyed and divided into actions and arguments. The arguments were further analyzed and categorized into inductively developed themes. Findings Protest activities, such as demonstrations, meetings and petitions, were not coordinated, but mostly carried out for withdrawals of unique services and services in remote areas. The public questioned the decision makers’ information, calculations and competence, the adequacy of the consequence analyses and whether the decommissioning activities would lead to any real savings. Patient and public safety, the vulnerable in society, and effects on the local areas were important topics. Thus, it seems the decision makers did not fully succeed in communicating the demonstrable benefits or create clarity of the rationales for decommissioning the particular services. Furthermore, it seems the public has a more inclusive approach to health services and their value compared to decision makers that need to keep the budget. Originality/value Decommissioning is an emerging field of research, and this study of the unfolding of an urgent and extensive decommissioning program contributes with evidence that may improve decommissioning policy and practice. The study illustrates that it may be possible to implement a decommissioning program despite public protest, but that the longer-term effects on the health system’s legitimacy need to be studied.

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Baines, Stephen B., Xi Chen, Benjamin S. Twining, Nicholas S. Fisher und Michael R. Landry. „Factors affecting Fe and Zn contents of mesozooplankton from the Costa Rica Dome“. Journal of Plankton Research 38, Nr. 2 (04.12.2015): 331–47. http://dx.doi.org/10.1093/plankt/fbv098.

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Wright, Veronika L., und Marcel E. Dorken. „Sexual dimorphism in leaf nitrogen content but not photosynthetic rates in Sagittaria latifolia (Alismataceae)“. Botany 92, Nr. 2 (Februar 2014): 109–12. http://dx.doi.org/10.1139/cjb-2013-0246.

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Sexual dimorphism in reproductive costs between females and males in dioecious plants is associated with divergent morphologies, life histories, and physiologies between the sexes. In Sagittaria latifolia Willd. (Alismataceae), a previous experiment has shown that sexual reproduction imposes asymmetric costs for females vs. males, with greater biomass costs for females and greater nitrogen costs for males. Here we investigate whether sexual dimorphism in nitrogen expenditure for reproduction influences the nitrogen content of leaves under natural conditions and, if so, whether it is associated with differences in photosynthetic rates between the sexes. As expected, we found significantly lower leaf nitrogen content among males compared with females and a positive association between leaf nitrogen content and photosynthetic rates. However, this difference in nitrogen content between the sexes was not associated with different photosynthetic rates for females vs. males. Our study demonstrates that an underlying difference in nitrogen content between the sexes is maintained during flower and fruit production in a natural population, but, at least at the site used for this study, this difference was not associated with divergent photosynthetic rates.

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Jevric, Lidija, Sanja Podunavac-Kuzmanovic, Jaroslava Svarc-Gajic und Strahinja Kovacevic. „Chemometric analysis of metal contents in different types of chocolates“. Acta Periodica Technologica, Nr. 45 (2014): 129–39. http://dx.doi.org/10.2298/apt1445129j.

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The relationships between the contents of various metals (Cu, Ni, Pb and Al) in 38 different milk chocolate samples were studied using a chemometric approach. The chemometric expressions were generated using a training set of 25 chocolate samples and the predictive ability of the resulting models was evaluated against a test set of 13 chocolate samples. The chemometric analysis was based on the application of multiple linear regression analysis (MLR). MLR was performed in order to select the significant models for predicting the metal contents. The MLR equations that represent the content of one metal as a function of the contents of other metals were established. High agreement between experimental and predicted values, obtained in the validation procedure, indicated the good quality of the models. It enables the researchers to establish reliable relationships between the contents of various metals which can be used for their prediction in different types of chocolate prior to their analysis. This can reduce the trial-and-error element and experimental costs in the production.

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Bosch, Darrell J., Minkang Zhu und Ervin T. Kornegay. „Economic Returns from Reducing Poultry Litter Phosphorus with Microbial Phytase“. Journal of Agricultural and Applied Economics 29, Nr. 2 (Dezember 1997): 255–66. http://dx.doi.org/10.1017/s1074070800007768.

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AbstractRequiring that crop applications of manure be based on phosphorus content (P-standard) could increase poultry litter disposal costs. Microbial phytase reduces litter P content and could reduce litter disposal costs under a P-standard. For a representative Virginia turkey farm, phytase costs $2,500 and could increase value of litter used for fertilizer on the turkey farm by $390 and reduce supplemental P feed costs by $1,431. Based on assumed litter demand and supply, estimated litter export prices with phytase could exceed export prices without phytase by $3.81 per ton. Phytase net returns to the farm are an estimated $1,435.

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