Relevant bibliographies by topics / IFRS long term costs

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  1. Journal articles
  2. Dissertations / Theses
  3. Books
  4. Book chapters
  5. Conference papers
  6. Reports

Academic literature on the topic 'IFRS long term costs'

Author: Grafiati
Published: 24 June 2021
Last updated: 1 February 2022

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Journal articles on the topic "IFRS long term costs"

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Beckman, Judy Kay. "FASB and IASB diverging perspectives on the new lessee accounting." International Journal of Managerial Finance 12, no. 2 (April 4, 2016): 161–76. http://dx.doi.org/10.1108/ijmf-08-2015-0161.

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Purpose – The purpose of this paper is to demonstrate the expected effect of diverging accounting requirements and practices on firms in two industries – construction and retailing – which typically undertake different types of leases, namely, equipment and real estate, respectively. The paper also discusses how the new standards will provide expanded disclosures to aid this financial statement analysis. Design/methodology/approach – The research demonstrates how to estimate information comparable to that produced under IFRS from US GAAP financial statements and estimates the significance of the impact on key financial statement ratios. Findings – Key profitability ratios – return on assets and return on equity – generally improve over the time period 2007-2013 while interest coverage drastically deteriorates particularly for retailing firms. This finding contrasts with what some view as the Financial Accounting Standards Board’s reason for its choice of income statement presentation – to avoid the front-end loading of costs that ensues from accounting for leases as one would any other long-lived asset acquired through long-term financing. Practical implications – Current IFRS and US GAAP requirements do not provide sufficient information to estimate lease accounting changes for those firms which have no long-term debt other than long-term leases. Therefore, the estimates presented in this analysis are limited below what will be possible to do under new accounting requirements. Originality/value – The research covers a current topic of new divergence between US GAAP and IFRS requirements for leases. In addition, improvements over analysis techniques currently required that will be possible with new financial statement disclosures also are discussed.
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O’Sullivan, Amy K., Milton C. Weinstein, Ankur Pandya, David Thompson, Amelia Langston, John Perfect, and George Papadopoulos. "Cost-Effectiveness of Posaconazole vs Fluconazole in the Prevention of Invasive Fungal Infections among Patients with Graft-Versus-Host Disease (GVHD) in the US." Blood 110, no. 11 (November 16, 2007): 3336. http://dx.doi.org/10.1182/blood.v110.11.3336.3336.

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Abstract Trial data suggest that posaconazole is similar to fluconazole in preventing invasive fungal infections (IFIs) among allogeneic progenitor cell transplant recipients with graft-versus-host disease (GVHD). We estimated the cost-effectiveness of posaconazole versus fluconazole in this population in the US. A decision-analytic model was developed to estimate the average per patient treatment costs, IFIs avoided, life-years gained, and incremental cost per life-year gained of prophylaxis (2006 US$). The model extrapolates the trial results to a lifetime horizon to include long-term mortality due to GVHD. In the model, patients are assumed to receive posaconazole or fluconazole; efficacy data were obtained from the clinical trial. Long-term mortality and prophylaxis drug and IFI treatment costs were estimated from secondary sources. One-way and probabilistic sensitivity analyses were conducted. Posaconazole is associated with fewer IFIs (0.05 vs. 0.09), increased life years (7.87 vs. 7.66), and higher IFI-related costs (prophylaxis and IFI treatment) ($8,750 vs. $5,530) per patient relative to fluconazole. Costs for treatment of IFIs comprised 95% of the total cost for fluconazole and 35% for posaconazole. The incremental cost-effectiveness of posaconazole versus fluconazole is estimated to be $15,700 per life-year saved. Results are most sensitive to changes in the cost of treating an IFI and the efficacy of prophylaxis. Results from the probabilistic analysis indicate that there is an 88% probability that posaconazole is cost-effective at a $50,000 per life year saved threshold. We conclude that posaconazole is a cost-effective strategy for the prevention of IFIs in patients with GVHD.
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Li, Hua, Jia Zhu, James J. Flamming, Jack O'Connell, and Michael Shrader. "Practical experience with full-scale structured sheet media (SSM) integrated fixed-film activated sludge (IFAS) systems for nitrification." Water Science and Technology 71, no. 4 (September 17, 2014): 545–52. http://dx.doi.org/10.2166/wst.2014.397.

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Many wastewater treatment plants in the USA, which were originally designed as secondary treatment systems with no or partial nitrification requirements, are facing increased flows, loads, and more stringent ammonia discharge limits. Plant expansion is often not cost-effective due to either high construction costs or lack of land. Under these circumstances, integrated fixed-film activated sludge (IFAS) systems using both suspended growth and biofilms that grow attached to a fixed plastic structured sheet media are found to be a viable solution for solving the challenges. Multiple plants have been retrofitted with such IFAS systems in the past few years. The system has proven to be efficient and reliable in achieving not only consistent nitrification, but also enhanced bio-chemical oxygen demand removal and sludge settling characteristics. This paper presents long-term practical experiences with the IFAS system design, operation and maintenance, and performance for three full-scale plants with distinct processes; that is, a trickling filter/solids contact process, a conventional plug flow activated sludge process and an extended aeration process.
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O’Sullivan, Amy K., Ankur Pandya, David Thompson, George Papadopoulos, Milton C. Weinstein, John R. Perfect, and Amelia Langston. "Cost-Effectiveness of Posaconazole Versus Standard Azole Therapy in the Prevention of Invasive Fungal Infections among High-Risk Neutropenic Patients in the U.S." Blood 108, no. 11 (November 16, 2006): 3311. http://dx.doi.org/10.1182/blood.v108.11.3311.3311.

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Abstract In a recent clinical trial, posaconazole was found to be superior to standard azole therapy (i.e., fluconazole or itraconazole) in preventing both invasive fungal infections (IFIs) and in reducing overall mortality among high-risk neutropenic patients. We conducted a cost-effectiveness analysis based on trial results from a U.S. perspective. A decision-analytic model was developed to estimate the cost-effectiveness of antifungal prophylaxis among patients with acute myelogenous leukemia (AML) or myelodysplastic syndromes (MDS) at high risk of developing an IFI due to chemotherapy-induced neutropenia. To extrapolate trial results to a lifetime horizon, the model was extended with one-month Markov cycles in which mortality risk is specific to the underlying disease as estimated from SEER data. Patients in the model were assumed to receive prophylaxis with posaconazole or standard azole therapy (fluconazole, 81%; itraconazole, 19%). The probabilities of experiencing an IFI, IFI-related death, and death from other causes over 100 days of follow-up were estimated from the trial data. Long-term mortality, drug costs, and IFI treatment costs were estimated using published sources. The model was used to estimate costs, IFIs avoided, life-years gained, and the incremental cost-effectiveness of posaconazole versus standard azole therapy (using 2006 dollars). Posaconazole is associated with fewer IFIs (0.05 vs. 0.11), increased life years (0.744 vs. 0.728), and (excluding costs of the underlying condition) slightly lower costs ($4,887 vs. $5,070) per patient relative to standard azole therapy over a lifetime horizon. One-way sensitivity analyses indicate that when model parameters are varied across reasonable ranges of their base-case values, the incremental cost-effectiveness ratio for posaconazole ranges from cost saving to $50,000 per life-year saved relative to standard azole therapy. A second-order probabilistic Monte Carlo sensitivity analysis was conducted to assess the effects of parameter uncertainty on the study findings, particularly as relates to treatment efficacy and the costs of an IFI. Results indicate that there is a 75% probability that posaconazole is cost saving versus standard azole therapy and a 90% probability that the incremental cost-effectiveness ratio for posaconazole is at or below the $50,000 per life year saved threshold. Posaconazole has been shown to be more effective than standard azole therapy (i.e., fluconazole or itraconazole) in preventing IFIs and reducing overall mortality in high-risk neutropenic patients. Based on this analysis, we conclude that posaconazole is likely to be cost saving relative to standard azole therapy (i.e., fluconazole or itraconazole) in the prevention of IFIs among high-risk neutropenic patients.
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Salewski, Marcus, Torben Teuteberg, and Henning Zülch. "Short-term and long-term effects of IFRS adoption on disclosure quality and earnings management." Corporate Ownership and Control 13, no. 2 (2016): 556–79. http://dx.doi.org/10.22495/cocv13i2c3p6.

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This study investigates the effect of IFRS adoption on the transparency of financial reporting in Germany. For a sample period from 1995 to 2012, we analyze the development of the degree of earnings management and of disclosure quality using discretionary accruals and disclosure quality scores from an annual report ‘beauty contest’ published by a German business journal as proxies. We find that IFRS adoption is associated with an increase in disclosure quality and with an initial increase in the extent of earnings management. We argue that the latter is driven by factors such as low compliance, lack of experience and weaker enforcement in the early years of IFRS accounting and show that the degree of earnings management decreases from the ‘early’ to the ‘mature’ phase of IFRS accounting. Finally, we provide evidence for a negative association between disclosure quality and earnings management indicating that disclosures potentially constrain earnings management
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Goodman, Allen C., Eleanor Nishiura, Janet R. Hankin, Harold D. Holder, and John M. Tilford. "Long-Term Alcoholism Treatment Costs." Medical Care Research and Review 53, no. 4 (December 1996): 441–64. http://dx.doi.org/10.1177/107755879605300404.

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Gournay, Sam. "Costs in the long term." British Journal of Healthcare Management 22, no. 1 (January 2, 2016): 5. http://dx.doi.org/10.12968/bjhc.2016.22.1.5.

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Spadafora, David. "Short-term Costs for Long-term Benefits." Journal of Library Administration 52, no. 1 (January 2012): 108–23. http://dx.doi.org/10.1080/01930826.2012.629967.

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Muñoz Mendoza, Jorge Andrés, Carmen Lissette Veloso Ramos, Sandra María Sepúlveda Yelpo, Carlos Leandro Delgado Fuentealba, and Rodrigo Alberto Fuentes-Solís. "Impact of earnings management on agency costs: evidence from MILA markets." Baltic Journal of Management 16, no. 2 (January 21, 2021): 247–75. http://dx.doi.org/10.1108/bjm-04-2020-0112.

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PurposeThe purpose of this article is to analyze the effects of accruals-based earnings management (AEM), International Financial Reporting Standard (IFRS) adoption and stock market integration for firms that belong to Latin-American Integrated Market (MILA).Design/methodology/approachThe GMM estimator was used according to Arellano and Bover (1995) for panel data on a sample of 478 non-financial companies between 2000 and 2016. Multilevel mixed models was used for the robustness analysis.FindingsAEM practices significantly and dynamically reduce agency costs. This result suggests companies use positive discretionary accruals to hide true agency costs and avoid shareholders monitoring, while negative discretionary accruals are ways to expropriate wealth and increase agency costs. This result implies that firms use AEM as a predetermined strategy to weaken corporate governance. The IFRS adoption and MILA implementation reduced agency costs. However, only IFRS adoption had the capability to mitigate the effects of AEM on agency costs.Originality/valueThese results reveal AEM constitutes a practice that managers use to weaken firms’ corporate governance and expropriate wealth from shareholders. These practices have effects at short-run and long-run. However, the IFRS adoption and market integration represented by MILA are mitigating factors for agency costs. These results have relevant implications for firms’ corporate governance because they guide investors and shareholders to strengthen corporate control and monitoring on business decision-making. These results also are relevant to policymakers because they orient the financial policies design to strengthen the benefits of IFRS and MILA.
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Berto, Patrizia, and Stefania Lopatriello. "Long-term social costs of hypertension." Expert Review of Pharmacoeconomics & Outcomes Research 3, no. 1 (February 2003): 33–40. http://dx.doi.org/10.1586/14737167.3.1.33.

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Dissertations / Theses on the topic "IFRS long term costs"

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Ribbing, Adrian, and Daniel Sandersson. "Auditing IFRS : A Quantitative Study on How IFRS Has Affected Audit Fees in Sweden." Thesis, Uppsala universitet, Företagsekonomiska institutionen, 2021. http://urn.kb.se/resolve?urn=urn:nbn:se:uu:diva-446678.

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In this paper we studied the effect of International Financial Reporting Standards (IFRS) on audit fees in Sweden. Using a classic audit fee model, with data between 2001-2019 for 100 publicly traded Swedish firms we studied the effects of IFRS on audit fees during the implementation period as well as the long-term effects of IFRS adoption. In addition to this we investigated if the adoption of IFRS affected large and small firms differently. In contrast to most previous literature, we found that the implementation of IFRS has not had any short- or long-term effects on audit fees in Sweden. However, we found small indications that changes in audit fees are lower for large firms after the implementation of IFRS but the model’s explanatory factor was low and the effect small so no definitive conclusions could be made. The results remain the same after performing several robustness tests.
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Xie, Haifeng. "Modelling issues in institutional long-term care : placement, survival and costs." Thesis, University of Westminster, 2004. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.434382.

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Torregrosa, Paul T. "An examination of tax and agency costs rationales for long-term leasing." Diss., Virginia Polytechnic Institute and State University, 1988. http://hdl.handle.net/10919/87677.

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The focus of this dissertation is on tax and agency costs rationales for the use of long term leases. While much attention has been given to the valuation effects of debt and equity financing, the literature is surprisingly scant on the valuation effects of lease financing. This research develops a model that demonstrates that lease contracts can create wealth in two ways: one, by partially alleviating the Myers' underinvestment problem created by the issuance of risky debt and the other, by effectively transferring tax shields from low income lessees to high income lessors. The implications of the model are formulated into testable hypotheses which are empirically tested in both financial leases and sale and leaseback transactions. Several new empirical findings are reported in the study. Evidence presented indicates that the market reacts favorably to lease announcements by lessees involved in either sale and leaseback transactions or financial leases. No general conclusions could be drawn for the valuation impact for lessors. In addition, the results suggest that tax motives are of primary importance in explaining the use of lease financing. However, the agency cost rationale is not confirmed by the data.
Ph. D.
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Pursall, Emma Rhiannon. "Long-term costs of early-life infection in the mealworm beetle, Tenebrio molitor." Thesis, University of Sheffield, 2010. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.527204.

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Eneroth, Magnus. "Amputation for vascular disease prognostic factors for healing, long-term outcome and costs /." Lund : Lund University, Dept. of Orthopedics, Lund University Hospital, 1997. http://catalog.hathitrust.org/api/volumes/oclc/39752358.html.

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Polanská, Lucie. "Dlouhodobá hmotná aktiva podle IFRS a českých účetních předpisů." Master's thesis, Vysoká škola ekonomická v Praze, 2009. http://www.nusl.cz/ntk/nusl-15409.

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This diploma thesis focuses on long-term tangible assets in International Financial Reporting Standards and Czech accounting legislation. My thesis deals with regulation and harmonization of accounting information, describes recognition, valuation and presentation of long-term tangible assets in IFRS and Czech legislation; US GAAP regulation is mentioned if significant. An important contribution of the thesis is a practical application concentrated on accounting policy used in practice and compliance with requirements on disclosures. Another outcome of the thesis is a comparison between IFRS and Czech legislation and summarizing the difference.
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Burger, Hendrik. "Vascular access for haemodialysis long term results, costs and the effects of percutaneous transluminal angioplasty /." Maastricht : Maastricht : Rijksuniversiteit Limburg ; University Library, Maastricht University [Host], 1994. http://arno.unimaas.nl/show.cgi?fid=6953.

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Healey, Andrew Thomas. "Economic implications of psychosocial development in childhood : long-term outcomes and the costs of intervention." Thesis, London School of Economics and Political Science (University of London), 2005. http://etheses.lse.ac.uk/1836/.

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This thesis explores two issues: 1. the relationship between emotional and behavioural difficulties in childhood and adult economic attainment; and 2. the costs arising from the public service response to child and adolescent psychosocial difficulties. After a review of the relevant literature, longitudinal data are used to examine the first of these issues. The relationship between psychosocial development and labour market outcomes are examined for a cohort of British males of predominantly working class origin. Similar longitudinal analyses are then repeated in a national and more socially representative British birth cohort born in 1970 who were most recently followed-up at age 30. Econometric estimations relating to age 30 earnings within the 1970 cohort are combined with cross-sectional earnings data from a large survey of the UK labour force to arrive at a series of lifecycle earnings projections for workers who experienced childhood psychosocial problems. Potential justifications for public intervention are examined followed by an outline of current service arrangements in the UK and a discussion of recent policy developments towards child and adolescent psychosocial problems. Service utilisation data from a major epidemiological survey of the mental health of children and adolescents in Britain are then used to derive new empirical estimates of the costs to the National Health Service and education system arising from child and adolescent psychopathology. Individual variations in costs are then examined in more detail using multivariate statistical methods with a view to assessing the extent to which services are responsive to psychosocial problems that are more socially and academically disabling.
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Olson, Darcie Lange. "Trends in work-related injury rates and the associated incurred costs in long-term care centers." Thesis, The University of Wisconsin - Milwaukee, 2014. http://pqdtopen.proquest.com/#viewpdf?dispub=3615712.

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Background. Nursing assistants, working in long–term care facilities, have consistently been among the top occupational groups experiencing work-related musculoskeletal injuries. These injuries have been attributed the physical demands of lifting and moving the individuals in their care. Great strides in research have identified successful risk reduction strategies such as the implementation safe patient handling and mobility programs. The benefits of these programs have been advocated over the last two decades, but the rate of injuries among nursing assistants continues to be more than double the national average for all other industries. The purpose of this study was to investigate the influence of safe patient handling and mobility policies and procedures, facility resources, and work practices on the trends in injury rates and the associated costs in long-term care facilities.

Methods. Thirty-eight facilities contributed information to the study. Data were gathered on safe patient handling policies, facility resources, work practices, work-related injuries and workers’ compensation costs for 2002 – 2011.

Results. Eighty-four percent of the facilities had patient handling policies or were preparing to implement in the upcoming year. All of the facilities had mechanical lifting devices, employee training and procedures for embedding safe patient handling into daily work practices. Nineteen facilities contributed one to ten years of data, showing injury rates decreased 63% from 2002 – 2011. Eleven facilities provided worker’s compensation information showing medical and indemnity costs decreased 54% from 2006 – 2011. The presence of a policy, was not found to independently influence these factors. The number of days away from work due to work-related injuries was significantly lower in facilities with patient handling policies. Conclusion. The presence of the policy was not found to independently influence injury rates or costs, but the prevalence of safe patient handling policies, mechanical lifting devices and safe work practices suggested that a safety culture may finally be present in long-term care. Despite the impressive reductions in injuries and costs, the continued higher than average rate of injuries among this occupational group may indicate that other factors now play a greater role in work-related injuries.

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Vlachová, Michaela. "Vliv vybraných rozdílů mezi českým finančním účetnictvím a IFRS na výšku položek v povinných účetních výkazech vybrané soukromoprávní korporace." Master's thesis, Vysoké učení technické v Brně. Fakulta podnikatelská, 2019. http://www.nusl.cz/ntk/nusl-402019.

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This diploma thesis is focused on the analysis of leasing liabilities under standard IAS 17 and the new standard IFRS 16 Leases at Atlas Copco Services, s. r. o. The thesis is divided into three parts. The first part deals with the theoretical basis of both standards. In the second part we will find the practical application of the lease accounting in the monitored company under the new IFRS 16 and its comparison with IAS 17. The third part summarizes both standards and recommends the selection of one of the standards.
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Books on the topic "IFRS long term costs"

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Facing the costs of long-term care. Washington, DC: Employee Benefit Research Institute, 1990.

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Rosen, Anita L. Long-term care: Needs, costs, and financing. Edited by Wilbur Valerie S and Van Gelder Susan. Washington, D.C: Health Insurance Association of America, 1992.

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Landon, Daniel. Private payment of long-term care costs. Jefferson City, Mo: House Research Staff, Missouri House of Representatives, 1989.

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White, Joseph. Understanding long-term medicare cost estimates. New York, N.Y: Century Foundation, 1999.

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Commission, Wyoming Community College. Long-term tuition study 2001. Cheyenne, Wyo: Wyoming Community College Commission, 2001.

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Securing good care for older people: Taking a long-term view. London: King's Fund, 2006.

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SAE International Congress & Exposition (1986 Detroit, Mich.). Crash injury impairment and disability: Long term effects. Warrendale, PA: Society of Automotive Engineers, 1986.

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Duggan, Carmel. Participation costs on labour market provision for the long-term unemployed. Limerick: PAUL Partnership Limerick, 1994.

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Johnette, Hartnett, ed. Disability: Future market demand and costs of long-term services and supports. New York: Nova Science Publishers, 2009.

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Taylor, Scott. Long-Term Performance and Life-Cycle Costs of Stormwater Best Management Practices. Washington, D.C.: Transportation Research Board, 2014. http://dx.doi.org/10.17226/22275.

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Book chapters on the topic "IFRS long term costs"

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Michel, Gregg L. "Short-Term Gains, Long-Term Costs." In Struggle for a Better South, 167–87. New York: Palgrave Macmillan US, 2004. http://dx.doi.org/10.1057/9781403981813_8.

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Schmähl, Winfried, and Heinz Rothgang. "The Long-Term Costs of Public Long-Term Care Insurance in Germany. Some Guesstimates." In Developments in Health Economics and Public Policy, 181–222. Boston, MA: Springer US, 1996. http://dx.doi.org/10.1007/978-1-4615-4096-0_11.

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Wallack, Stanley S., and Marc A. Cohen. "The Costs of Long-term Care: Distribution and Responsibility." In Ciba Foundation Symposium 134 - Research and the Ageing Population, 235–53. Chichester, UK: John Wiley & Sons, Ltd., 2007. http://dx.doi.org/10.1002/9780470513583.ch16.

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Kubicki, A., C. Denby, M. Stevens, A. Haagensen, and J. Chatfield. "Determining the Long-term Costs and Benefits of Alternative Farm Plans." In Reintegrating Fragmented Landscapes, 245–78. New York, NY: Springer New York, 1993. http://dx.doi.org/10.1007/978-1-4613-9214-9_9.

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Le, Nam, Alexander Heili, and Jean-Marc Odobez. "Long-Term Time-Sensitive Costs for CRF-Based Tracking by Detection." In Lecture Notes in Computer Science, 43–51. Cham: Springer International Publishing, 2016. http://dx.doi.org/10.1007/978-3-319-48881-3_4.

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Rabl, Ari. "Discounting of Long Term Costs: What Would Future Generations Prefer Us to Do?" In Man-Made Climate Change, 111–25. Heidelberg: Physica-Verlag HD, 1999. http://dx.doi.org/10.1007/978-3-642-47035-6_6.

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Rohi, Daniel, and Yusak Tanoto. "Sizing and Costs Implications of Long-Term Electricity Planning: A Case of Kupang City, Indonesia." In Proceedings of Second International Conference on Electrical Systems, Technology and Information 2015 (ICESTI 2015), 257–62. Singapore: Springer Singapore, 2016. http://dx.doi.org/10.1007/978-981-287-988-2_27.

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Chan, Chin-Pang, and Cheuk-Man Yu. "Cardiac Resynchronization Therapy: Do Benefits Justify the Costs and Are They Sustained Over the Long Term?" In Cardiac Arrhythmias, 629–38. London: Springer London, 2013. http://dx.doi.org/10.1007/978-1-4471-5316-0_50.

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Bonotti, Matteo, and Steven T. Zech. "The Human, Economic, Social, and Political Costs of COVID-19." In Recovering Civility during COVID-19, 1–36. Singapore: Springer Singapore, 2021. http://dx.doi.org/10.1007/978-981-33-6706-7_1.

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AbstractThis chapter provides an overview of the human, economic, social, and political costs of COVID-19. The pandemic has had immediate negative health effects and is likely to also cause long-term health problems. In addition to economic repercussions across numerous sectors, COVID-19 has also had significant social and political effects. The chapter focuses on the strains that the pandemic has imposed on relationships between family members, friends, and romantic partners. It shows how COVID-19 has changed social practices in various everyday environments (e.g. restaurants, cafes, public transport), as the public has been forced to reimagine spaces and how to interact within them in ways that comply with new social distancing norms. The chapter also illustrates many of the political implications of COVID-19, including the way it has exacerbated ongoing political conflicts within and between states, compounded pre-existing international problems related to the movement of people, and affected levels of trust and political participation.
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Glynn, Simon. "The Counter Narrative of the Long-Term Upward Trajectory of Capitalism, and Its Costs Critically Explicated: From Colonialism to Economic Neo-Colonialization." In The Economic Logic of Late Capitalism and the Inevitable Triumph of Socialism, 69–73. Cham: Springer International Publishing, 2020. http://dx.doi.org/10.1007/978-3-030-52667-2_11.

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Conference papers on the topic "IFRS long term costs"

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Lindskog, Staffan, and Rolf Sjo¨blom. "Radiological, Technical and Financial Planning for Decommissioning of Small Nuclear Facilities in Sweden." In ASME 2009 12th International Conference on Environmental Remediation and Radioactive Waste Management. ASMEDC, 2009. http://dx.doi.org/10.1115/icem2009-16177.

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On November 1st 2008, a new ordinance came into force in Sweden. It extends the implementation of nuclear liability to all nuclear facilities and companies, regardless of size. The Government has authorized the Swedish Radiation Safety Authority (SSM) to issue further regulation as warranted and appropriate, and commissioned the same Authority to oversee the implementation. Consequently, SSM is presently conducting research in order to establish a basis for the implementation of the ordinance to smaller facilities and enterprises. The goal is to enable finance to be assured in an efficient manner so that any burden on the companies is as small as possible. Thus, “functional requirements” are identified, and used as a basis for various investigations. The aspects include technical and cost calculation prerequisites, as well as various domains of law: the environmental code, radiation and nuclear safety, financial reporting, and criminal law. It is found that the basis for the differentiation among the facility operators and owners should be the cost and the associated uncertainty. Thus, a cost calculation will have to be carried out by all. It should be based on available standards and guidance documents. It is found that this is a requirement that already exists elsewhere in the legislation, and thus no additional burden is imposed on the companies. It is found that segregated funds is the preferred option for long-term liabilities. Securities are suitable for short-term liabilities provided that the economy of the company in question is sound. Securities might also be used for long-term liabilities to cover uncertainty. It is proposed that a de minimis limit of at least kSEK 25 (about k€ 2, 4 and k$ 3, 4) is used. An important reason for this is that lower limits might be incompatible with the rules for financial reporting. It is also proposed that securities might be used also for long-term commitments if the total environmental liability does not exceed 1,00 MSEK (about k€ 96 and k$ 135). It is found that the “general advice” that must be used by smaller companies lacks proper instructions on how to account for environmental liability whilst at the same time it prohibits the use of e g the international reporting standards IFRS/IAS. It is also found that the “general advice” prohibits distribution of costs for research and development over time. This might be incompatible with a fund system where considerable research may be necessary at the early stages of the work and often many years before the actual decommissioning is to take place. The rules in the penal code require that an annual report presents an “essentially correct financial situation”. One of the interpretations to this statement is that a deviance of at most 30% might be tolerated. Although previous work has indicated that the error in cost estimates need not be higher than about 15%, even for research facilities, concealed cost raisers may from time to time lead to much larger errors, even when best practices are being used. It is therefore essential that decommissioning planning and cost predictions are made in accordance with state of the art, and that the estimating methods as well as the results are properly documented.
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Algan, Neşe, Erhan İşcan, and Duygu Serin Oktay. "The Impact of Energy Prices on World Food Prices: A Bounds Testing Approach." In International Conference on Eurasian Economies. Eurasian Economists Association, 2016. http://dx.doi.org/10.36880/c07.01693.

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Economic developments of the countries are highly interrelated with food prices due to food security. World food prices have dramatically changed in recent years. The rise of food prices have warned all governments because of socio-economic implications and stimulated extensive academic discussions. Increase of food prices is not surprising while energy prices increased during the same periods. Therefore, the energy prices can be seen as one of the determinant of food prices. Energy prices influence food price movements in many ways. Firstly, increasing energy prices result in a rise in input costs. Second, the increase in energy prices will increase the transport costs thus; changes of the energy prices directly affect production cost of food and consequently food prices. Therefore, detailed analysis is essential for understanding the nature of food prices. The aim of this study is to investigate the impact of energy prices on world food prices. Therefore, we investigate the long-run equilibrium relationship between world energy prices and world food prices using the ARDL approach to cointegration and error correction models. We establish the model by using the quarterly data of 2009Q1-2015Q4 period provided by IMF-IFS database. The empirical results imply that there is a long-term significant statistical relationship between world energy prices and world food prices. This study provides evidences to policy makers for sensible decision, and literature for further researches. These results suggest that policy makers should get under control the energy prices to stabilize the food prices to ensure the food security.
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Van den Bergh, Kenneth, Thomas Legon, Erik Delarue, and William D'haeseleer. "Long-term cycling costs in short-term unit commitment models." In 2016 13th International Conference on the European Energy Market (EEM). IEEE, 2016. http://dx.doi.org/10.1109/eem.2016.7521280.

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Tomaskova, Yveta. "COSTS OF SURFACE MINE MOTHBALLING IN CONNECTION WITH ITS LONG-TERM SHUTDOWN." In 13th SGEM GeoConference on SCIENCE AND TECHNOLOGIES IN GEOLOGY, EXPLORATION AND MINING. Stef92 Technology, 2013. http://dx.doi.org/10.5593/sgem2013/ba1.v1/s03.019.

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Priddy, S., and J. Lelliott. "Major infrastructure investments: procurement, risk, and whole life costs in a low carbon future." In Asset Management Conference 2009 - Investing for the Long-term in a Short-term World. IET, 2009. http://dx.doi.org/10.1049/ic.2009.0181.

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Jacinto, Thyago, Bruno Dias, Tales Ramos, Andre Marcato, Ivo Silva, Leonardo Oliveira, and Bruno Borba. "Impact of electric vehicles in electric costs considering the long-term operation planning." In 2018 Simposio Brasileiro de Sistemas Eletricos (SBSE) [VII Brazilian Electrical Systems Symposium (SBSE)]. IEEE, 2018. http://dx.doi.org/10.1109/sbse.2018.8395652.

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Ambati, Pradeep, Noman Bashir, David Irwin, Mohammad Hajiesmaili, and Prashant Shenoy. "Hedge Your Bets: Optimizing Long-term Cloud Costs by Mixing VM Purchasing Options." In 2020 IEEE International Conference on Cloud Engineering (IC2E). IEEE, 2020. http://dx.doi.org/10.1109/ic2e48712.2020.00018.

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Kelsi S. Bracmort, John G. Lee, Jane R. Frankenberger, and Bernard A. Engel. "Estimating the Long-Term Benefits and Costs of BMPs in an Agricultural Watershed." In 2004, Ottawa, Canada August 1 - 4, 2004. St. Joseph, MI: American Society of Agricultural and Biological Engineers, 2004. http://dx.doi.org/10.13031/2013.16398.

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Benson, Nicole M., Dina H. Appleby, Shannon S. Carson, Theodore J. Iwashyna, and Jeremy M. Kahn. "Long-term Acute Care Hospital Use After Critical Illness: Incidence, Costs And Outcomes." In American Thoracic Society 2010 International Conference, May 14-19, 2010 • New Orleans. American Thoracic Society, 2010. http://dx.doi.org/10.1164/ajrccm-conference.2010.181.1_meetingabstracts.a6714.

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Sahm, Aaron, Laurie Burnham, Robert Boehm, Adam Betemedhin, and Gary Wood. "The Long-Term Viability of Concentrated Photovoltaic Systems in the Southwestern US." In ASME 2016 International Mechanical Engineering Congress and Exposition. American Society of Mechanical Engineers, 2016. http://dx.doi.org/10.1115/imece2016-66931.

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Total lifetime costs of photovoltaic (PV) systems are important determinants of profitability. But such costs are not always accurately measured and compared against fluctuating electricity costs, which can be an important contributor to long-term profitability. In this paper, we consider the economics of concentrated photovoltaics (CPV), which offer significantly higher efficiency and greater energy production over traditional fixed flat-plate PV installations in high-irradiance regions, but are perceived to be risky investments. Working with two models, one a simple annual model that uses only direct normal solar insolation; the other a more complex hourly model that uses direct normal solar insolation, ambient temperature, and wind speed to predict energy yield, we calculated the energy production and corresponding revenue generation for a 28 kW CPV unit and a comparable single-axis tracker field in Nevada. Our resulting cost matrix shows how much revenue a CPV system can reasonably be expected to generate under different pricing schemes and time periods. While the values vary depending on the assumptions made, the matrix provides an index of profitability, enabling prospective buyers to compare the costs of purchasing, installing and maintaining a system against likely revenue. As a result of our calculations, we anticipate that CPV systems will still be viable in high flux areas because they offer the promise of profitability now and continued or increased profitability as cell costs decrease and/or overall efficiency increases. Nonetheless, other factors, such as long-term reliability and O&M costs, must be addressed if CPV is to compete with other simpler technologies, such as single-axis PV trackers, which have lower upfront costs and are therefore becoming more attractive to potential customers.
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Reports on the topic "IFRS long term costs"

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Einav, Liran, Amy Finkelstein, and Neale Mahoney. Provider Incentives and Healthcare Costs: Evidence from Long-Term Care Hospitals. Cambridge, MA: National Bureau of Economic Research, January 2017. http://dx.doi.org/10.3386/w23100.

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Fukui, Tadashi, and Yasushi Iwamoto. Policy Options for Financing the Future Health and Long-Term Care Costs in Japan. Cambridge, MA: National Bureau of Economic Research, August 2006. http://dx.doi.org/10.3386/w12427.

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Wiener, Joshua M., Mary E. Knowles, and Erin E. White. Financing Long-Term Services and Supports: Continuity and Change. RTI Press, September 2017. http://dx.doi.org/10.3768/rtipress.2017.op.0042.1709.

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This article provides an overview of financing for long-term services and supports (LTSS) in the United States, paying special attention to how it has changed and not changed over the last 30 years. Although LTSS expenditures have increased greatly (like the rest of health care), the broad outline of the financing system has remained remarkably constant. Medicaid—a means-tested program—continues to dominate LTSS financing, while private long-term care insurance plays a minor role. High out-of-pocket costs and spend-down to Medicaid because of those high costs continue to be hallmarks of the system. Although many major LTSS financing reform proposals were introduced over this period, none was enacted—except the Community Living Assistance Services and Supports Act, which was repealed before implementation because of concerns about adverse selection. The one major change during this time period has been the very large increase in Medicare spending for post-acute services, such as short-term skilled nursing facility and home health care. With the aging of the population, demand for LTSS is likely to increase, placing strain on the existing system.
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Reichmuth, Michael, Brentley McNeill, and Sarah Carlisle. Long-term monitoring of coho salmon and steelhead during freshwater life stages in coastal Marin County: 2017 annual report (revised with costs). National Park Service, November 2020. http://dx.doi.org/10.36967/nrr-2279688.

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McNeill, Brentley, Micheal Reichmuth, and Alex Iwaki. Long-term monitoring of coho salmon and steelhead during freshwater life stages in coastal Marin County: 2018 annual report (revised with costs). National Park Service, November 2020. http://dx.doi.org/10.36967/nrr-2279705.

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Kain, Dylan, Nathan M. Stall, Vanessa Allen, Gerald A. Evans, Jessica Hopkins, Fiona G. Kouyoumdjian, Allison McGeer, et al. Routine Asymptomatic SARS-CoV-2 Screen Testing of Ontario Long-Term Care Staff After COVID-19 Vaccination. Ontario COVID-19 Science Advisory Table, March 2021. http://dx.doi.org/10.47326/ocsat.2021.02.15.1.0.

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SARS-CoV-2 screen testing is routine serial testing of asymptomatic individuals outside of outbreak or known exposure settings to identify staff infectious with SARS-CoV-2 and exclude them from work. Routine asymptomatic screen testing of staff has been proposed as a potential mitigating strategy to reduce SARS-CoV-2 introduction and transmission in long-term care (LTC) homes. A rapid review of the literature found no real-world evidence to either support or refute screen testing in preventing LTC home COVID-19 outbreaks. There are several direct harms associated with screen testing, as well as opportunity costs, including exacerbating LTC staffing shortages. On the basis of the evidence reviewed, and given the high rates of protection of COVID-19 vaccines against symptomatic and asymptomatic SARS-CoV-2 infection, the potential harms and costs of screen testing among vaccinated LTC home staff likely outweigh the benefits.
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Berkowitz, Jacob, Nathan Beane, Kevin Philley, Nia Hurst, and Jacob Jung. An assessment of long-term, multipurpose ecosystem functions and engineering benefits derived from historical dredged sediment beneficial use projects. Engineer Research and Development Center (U.S.), August 2021. http://dx.doi.org/10.21079/11681/41382.

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The beneficial use of dredged materials improves environmental outcomes while maximizing navigation benefits and minimizing costs, in accordance with the principles of the Engineering With Nature® (EWN) initiative. Yet, few studies document the long-term benefits of innovative dredged material management strategies or conduct comprehensive life-cycle analysis because of a combination of (1) short monitoring time frames and (2) the paucity of constructed projects that have reached ecological maturity. In response, we conducted an ecological functional and engineering benefit assessment of six historic (>40 years old) dredged material–supported habitat improvement projects where initial postconstruction beneficial use monitoring data was available. Conditions at natural reference locations were also documented to facilitate a comparison between natural and engineered landscape features. Results indicate the projects examined provide valuable habitat for a variety of species in addition to yielding a number of engineering (for example, shoreline protection) and other (for example, carbon storage) benefits. Our findings also suggest establishment of ecological success criteria should not overemphasize replicating reference conditions but remain focused on achieving specific ecological functions (that is, habitat and biogeochemical cycling) and engineering benefits (that is, storm surge reduction, navigation channel maintenance) achievable through project design and operational management.
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Cafferata, Fernando G., Bridget Lynn Hoffmann, and Carlos Scartascini. How Can We Improve Air Pollution?: Try Increasing Trust First. Inter-American Development Bank, August 2021. http://dx.doi.org/10.18235/0003453.

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Environmental policies are characterized by salient short-term costs and long-term benefits that are difficult to observe and to attribute to the government's efforts. These characteristics imply that citizens' support for environmental policies is highly dependent on their trust in the government's capability to implement solutions and commitment to investments in those policies. Using novel survey data from Mexico City, we show that trust in the government is positively correlated with citizens' willingness to support an additional tax approximately equal to a days minimum wage to improve air quality and greater preference for government retention of revenues from fees collected from polluting firms. We find similar correlations using the perceived quality of public goods as a measure of government competence. These results provide evidence that mistrust can be an obstacle to better environmental outcomes.
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Whisler, Daniel, Rafael Gomez Consarnau, and Ryan Coy. Novel Eco-Friendly, Recycled Composites for Improved CA Road Surfaces. Mineta Transportation Institute, July 2021. http://dx.doi.org/10.31979/mti.2021.2046.

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The continued use of structural plastics in consumer products, industry, and transportation represents a potential source for durable, long lasting, and recyclable roadways. Costs to dispose of reinforced plastics can be similar to procuring new asphalt with mechanical performance exceeding that of the traditional road surface. This project examines improved material development times by leveraging advanced computational material models based on validated experimental data. By testing traditional asphalt and select carbon and glass reinforced composites, both new and recycled, it is possible to develop a finite element simulation that can predict the material characteristics under a number of loads virtually, and with less lead time compared to experimental testing. From the tested specimens, composites show minimal strength degradation when recycled and used within the asphalt design envelopes considered, with an average of 49% less wear, two orders of magnitude higher compressive strength, and three orders for tensile strength. Predictive computational analysis using the validated material models developed for this investigation confirms the long-term durability.
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Fu, Gongkang. Evaluation of Illinois Bridge Deterioration Models. Illinois Center for Transportation, September 2021. http://dx.doi.org/10.36501/0197-9191/21-029.

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The National Bridge Inventory bridge inspection system ranks the condition of bridge components on a scale of zero to nine. The resulting condition ratings represent an important element considered in deciding measures for bridge maintenance, repair, and rehabilitation. Thus, forecasting future condition ratings well is critical to reliable planning for these activities and estimating the costs. The Illinois Department of Transportation currently has deterministic models for this purpose. This study’s objective is to review the current models using condition rating histories gathered from 1980 to 2020 in Illinois for the following bridge components: deck, superstructure, substructure, culvert, and deck beam. The results show the current Illinois Department of Transportation models are inadequate in forecasting condition ratings, producing overestimates of the transition times between two condition rating levels for these components / systems, except for the deck beam, which is underestimated. It is recommended that the mean transition times found in this study from condition rating histories are used to replace the current models as a short-term solution. Further research is recommended to develop probabilistic models as a long-term solution to address observed significant variation or uncertainty in condition rating and transition times between condition rating levels.
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