Articles de revues : « Costo standard »

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Arrighi, Enrico, Alessandra di Maio et Vittorio Mapelli. « Capitolo 6 : Il costo dei pazienti ». Epidemiologia e psichiatria sociale. Monograph Supplement 11, S6 (décembre 2002) : 53–65. http://dx.doi.org/10.1017/s182743310000023x.

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La stima del costo annuo di trattamento (CT paz) del paziente psichiatrico all'interno del DSM ha comportato (figura 6.1): a) la descrizione e quantificazione delle prestazioni ricevute nelle strutture delle UOP nel corso del 2000; b) la valorizzazione del trattamento attraverso la determinazione di costi medi standard delle prestazioni. Data l'ampiezza del campione si è optato per un modello di activity based costing, in cui la stima del costo del prodotto è ottenuta come somma dei costi di singole attività generate dall' organizzazione. Nel caso specifico l'organizzazione, il prodotto e le attività sono rappresentati rispettivamente dalla UOP, dal trattamento complessivo ricevuto dal paziente nel corso del 2000 e dalle singole prestazioni erogate dalle strutture della UOP.La prima fase (punto a) ha utilizzato il flusso informativo regionale Psiche per rilevare le prestazioni erogate nel 2000 per singolo paziente reclutato.

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De Agostini, Paola, Paola Bonizzato, Francesco Amaddeo, Giulia Bisoffi, Federico Perali et Michele Tansella. « For a more rational funding system of Mental Health Services. Analyses of costs for services supplied by a Community Mental Health Service during a 7-year period ». Epidemiologia e Psichiatria Sociale 10, n^o 3 (septembre 2001) : 163–79. http://dx.doi.org/10.1017/s1121189x00005297.

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RIASSUNTOScopo – Negli ultimi anni si è assistito, in Italia come in altri paesi del mondo occidentale, ad un forte aumento dell'interesse, da parte dei ricercatori, per l'economia sanitaria. Anche l'assistenza psichiatrica è stata analizzata riguardo a questi aspetti e, più recentemente, l'attenzione di molti gruppi di lavoro si è rivolta a studi in grado di individuare possibili sistemi di finanziamento dei Servizi psichiatrici altemativi a quelli esistenti e di valutarne l'effetto sul funzionamento dei Servizi. Lo scopo di questo lavoro è quello di definire un nuovo tariffario basato sui costi reali delle prestazioni erogate dai Servizi psichiatrici. Metodo – Utilizzando il Registro Psichiatrico dei Casi di Verona-Sud, sono stati considerati tutti i contatti avvenuti nelle varie sedi del Servizio Psichiatrico Territoriale (SPT) di Verona-Sud in un periodo di 7 anni (1992-1998), per un totale di 125632 prestazioni, riferite a 2819 soggetti. I contatti sono stati successivamente raggruppati in 19 tipi di prestazioni. La funzione di costo è stata utilizzata per descrivere, attraverso la stima dell'elasticit?à, il comportamento dei costi nel SPT di Verona-Sud. Il costo di una prestazione psichiatrica risulta così comprensivo della spesa per gli operatori coinvolti nell'erogazione del servizio (direttamente e/o indirettamente a contatto con il paziente) e del costo delle strutture utilizzate. Risultati – Per ciascuna prestazione vengono riportati (a) i costi stimati per la prestazione effettivamente erogata, (b) il costo stimato al minuto, (c) il costo della prestazione standard erogata con caratteristiche definite (per la durata si è utilizzato il tempo modale rilevato nel campione; per gli operatori, la composizione è stata decisa tenendo conto, da una parte, della reale operatività del SPT e, dall'altra, di considerazioni su quella che potrebbe essere, date le risorse disponibili nel nostro SPT, una buona pratica clinica) ed, infine, (d) i costi relativi alle prestazioni effettuate, raggruppate nelle otto voci contemplate dal Tariffario della Regione Veneto attualmente in vigore. Conclusioni – I risultati hanno dimostrato che le definizioni delle prestazioni, da noi utilizzate, descrivono in maniera soddisfacentemente univoca i diversi tipi di attività svolti dal SPT. Il nomenclatore nazionale attualmente in vigore, invece, avrebbe permesso di descrivere solo il 28% delle prestazioni erogate (35230 su 125632). Ciò dimostra la necessità di disporre, in tempi brevi, di un nuovo nomenclatore delle prestazioni psichiatriche, accettato a livello nazionale, che sia adeguato alle modalita reali con le quali si fomisce assistenza per la salute mentale. I valori di costo da noi ottenuti dimostrano chiaramente che il finanziamento di un Servizio psichiatrico, basato sul nomenclatore nazionale attualmente in vigore, sottostima fortemente le risorse effettivamente utilizzate. La funzione di costo delle diverse prestazioni pud fornire la base per esperienze di finanziamento dei servizi fondato sulle "funzioni assistenziali" previste dal decreto 229 del 1999.

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Ravasio, Roberto, N. Giotta, A. Marino, M. Colombo, F. Caligaris, G. Cesano, A. Grill, D. Sassone et E. Biamino. « Analisi costo-efficacia di cinacalcet più terapia standard versus terapia standard nel trattamento dei pazienti in dialisi con iperparatiroidismo secondario ». PharmacoEconomics Italian Research Articles 10, n^o 1 (mars 2008) : 13–22. http://dx.doi.org/10.1007/bf03320637.

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Tulli, U., et E. Valeri. « Health Technology Assessment : confronto tra HD ed HDF on-line secondo i QALYs ». Giornale di Clinica Nefrologica e Dialisi 23, n^o 2 (24 janvier 2018) : 29–32. http://dx.doi.org/10.33393/gcnd.2011.1434.

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Lo scopo di questo studio è valutare la qualità di vita percepita dalle persone sottoposte a terapia dialitica in rapporto al costoutilità; I pazienti oggetto dello studio a Tivoli sono stati 28, mentre a Guidonia sono stati 82. In base alla ricerca bibliografica abbiamo scelto di utilizzare l'ACU (analisi costo/utilità), tecnica che massimizza il rapporto utilità/costo, due alternative (interventi tecnici) in cui l'utilità è espressa in termini fisici e, in particolare, in termini di QALYs (quality adjusted life years) cioè anni di vita guadagnati ponderati per la qualità della vita per due diverse tecniche dialitiche: emodialisi standard HD ed emodiafiltrazione HDF. Osservando i dati emersi dallo studio ci siamo resi conto che i due gruppi percepiscono la qualità della loro vita in maniera molto simile, nonostante i parametri dialitici ed ematologici, oggetto di studio, siano significativamente migliori nel gruppo in trattamento dialitico con la metodica deU'Emodiafiltrazione.

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Rossi, Franco, Roberto Blaco, Carla Castelli, Graziella Civenti, Angelo Cocchi, Agostino Contini, Arcadio Erlicher et al. « Cost of psychiatric patients by disability groups ». Epidemiologia e Psichiatria Sociale 8, n^o 3 (septembre 1999) : 198–208. http://dx.doi.org/10.1017/s1121189x00008071.

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RIASSUNTOScopo – L'analisi del rapporto tra costi di trattamento e gravità dei pazienti psichiatrici, raggruppati in classi omogenee. Disegno – Rilevazione prospettica dei costi e della gravità di 1371 pazienti psichiatrici adulti, in carico presso 2 Unità Operative di Psichiatria, osservati per un periodo medio di circa 9 mesi. I dati raccolti riguardano tutti i servizi psichiatrici delle Unità Operative, che comprendono quelli ambulatoriali, quelli residenziali e semi-residenziali e i Servizi Psichiatrici di Diagnosi e Cura degli ospedali per acuti. Setting – Le Unità Operative Psichiatriche di Magenta (MI) e di Desio (MI). Metodo – La gravità di ogni paziente è stata misurata attraverso la scheda HoNOS. La compilazione di questa scheda è stata effettuata al momento del reclutamento e in seguito con una cadenza mediamente trimestrale. Oltre alle schede trimestrali sono state previste compilazioni al momento dell'ammissione e della dimissione dai reparti ospedalieri di psichiatria, dai Centri Residenziali di Terapie psichiatriche e di risocializzazione e dalle Comunità Protette. Tutti i pazienti osservati sono stati raggruppati in base alla diagnosi principale (ICD-10) e al livello massimo di gravità dei problemi presentati durante l'intero periodo di osservazione. I costi presi in considerazione sono i soli costi diretti sostenuti dai servizi psichiatrici pubblici. La loro attribuzione ai singoli pazienti è avvenuta sulla base di costi standard o di tariffe (procedure diagnostiche), applicati alle quantità rilevate prospetticamente attraverso il Registro regionale, integrato con apposite schede. Risultati – Il costo complessivo realizzato dai 1371 pazienti osservati è risultato pari a 9771.1 milioni di lire, con un costo medio per paziente di 7127000 lire (ds 19499400). Il costo totale per giornat'a di osservazione è risultato pari a 27172 lire (ds 68358) e non risulta correlato alia durata del periodo di osservazione. La gravità media dei pazienti risulta pari a 4.26 punti (ds 3.73) al momento dell'arruolamento e pari a 3.19 punti (ds 3.26) al termine dello studio. Quella media, misurata attraverso i valori massimi della HoNOS osservati sull'intero periodo, risulta pari a 6.00 punti (ds 4.64). Gravità e costo del trattamento per singolo caso risultano direttamente correlati (r = 0.626, p = 0.0001). II raggruppamento dei pazienti ha portato a definire delle classi che presentano un punteggio medio di gravità complessivamente diverso (p = 0.0001). Diversi nel loro insieme risultano anche i costi medi di trattamento per classe (p = 0.0001). Conclusioni Tutti i pazienti psichiatrici adulti possono essere raggruppati in classi relativamente omogenee rispetto alia gravità e con costi di trattamento almeno in parte diversi. Uno studio più ampio forse potrebbe migliorare i risultati ottenuti e fornire la base per una diversa modalità di finanziamento dei servizi psichiatrici.

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Golia, F., R. Morrone, E. Castellano, F. Caranci et S. Cirillo. « Esperienza di teleconsultazione radiologica a basso costo di gestione ». Rivista di Neuroradiologia 10, n^o 2_suppl (octobre 1997) : 68–70. http://dx.doi.org/10.1177/19714009970100s226.

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The purpose of this paper is to show how to obtain a qualified system for teleradiology using with already available resources in the diagnostic room, such as a workstation used to post-process CT and MR images. Thank to a personal computer (PC), a software translating workstation CT and MR images compatible with PC standard, software working along with the File Transfer Protocol (FTP), and finally a connection with world wide web by modem and Internet provider, it was possible to send images from CT and MR devices to the workstation and from there to the PC. The images were formatted in JPG files and then compressed in ZIP files to reduce those files and to have a faster transmission. The files were sent by modem to the e-mail box of the doctor whose opinion was sought and he could return his diagnosis in the same way. Basically, the costs were represented by the PC, the modem, the yearly subscription to an internet provider and time/telephone charge.

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Marcellusi, Andrea, Chiara Bini, Maria Assunta Rotundo, Rosario Cultrera et Francesco Saverio Mennini. « Costo-utilità di dalbavancina versus standard of care (SoC) in pazienti con ABSSSI non severa in Italia ». Global & ; Regional Health Technology Assessment 7, n^o 1 (6 novembre 2020) : 92–100. http://dx.doi.org/10.33393/grhta.2020.2138.

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Introduction: Acute Bacterial Skin and Skin Structure Infections (ABSSSIs) include all complicated skin and soft tissue infections. The aim of this study was to conduct a cost-utility analysis to compare dalbavancin with standard antibiotic therapies for the management of non-severe ABSSSIs from the National Health Service (NHS) perspective. Methods: A probabilistic decision tree model was developed considering a 30-days follow-up to simulate the therapeutic pathway of a patient treated with dalbavancin or Standard of Care (SoC). The model considered three mutually exclusive health states: a) discharge of patients from the emergency department, b) discharge of patients after one night from admission, c) discharge after 24 or 36 hours from admission. A one-way deterministic sensitivity analysis and a probabilistic sensitivity analysis were conducted. Results: The analysis showed that the use of dalbavancin in patients with non-severe ABSSSI compared to SoC could generate a reduction in costs (– € 291.6 per patient treated) and an increase in QALYs (+0.0018 per patient treated). In 99.7% of the simulations carried out, dalbavancin was dominant compared to the SoC. Considering a threshold for the willingness to pay of € 30,000 for QALY gained, the minimum level of efficacy of dalbavancin so that the treatment can be considered cost-effective compared to the SoC was equal to 69.4%. Conclusions: The analysis showed that dalbavancin may represent a cost-effective option compared to SoC for the treatment of patients with non-severe ABSSSI.

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Gori, Elena, et Silvia Fissi. « La contabilitŕ analitica : presupposto necessario e sufficiente per la determinazione degli standard di costo negli enti locali ? » MANAGEMENT CONTROL, n^o 2 (octobre 2011) : 85–104. http://dx.doi.org/10.3280/maco2011-002005.

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Avenali, Alessandro, Andrea Boitani, Giuseppe Catalano, Tiziana D'Alfonso et Giorgio Matteucci. « Un modello per la determinazione del costo standard nei servizi di trasporto pubblico locale su autobus in Italia° ». ECONOMIA E POLITICA INDUSTRIALE, n^o 4 (novembre 2014) : 181–213. http://dx.doi.org/10.3280/poli2014-004009.

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Toraldo, D. M., D. Passali, A. Sanna, F. De Nuccio, L. Conte et M. De Benedetto. « Cost-effectiveness strategies in OSAS management : a short review ». Acta Otorhinolaryngologica Italica 37, n^o 6 (décembre 2017) : 447–53. http://dx.doi.org/10.14639/0392-100x-1520.

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Lapnea ostruttiva del sonno (OSAS) è una malattia cronica eccessivamente sotto-diagnosticata con unalta prevalenza negli adulti. LOSAS sta diventando un problema sociale significativo perché associata ad un peggioramento della qualità della vita ed un aumento della mortalità. Il rapporto costo-efficacia nella gestione diagnostica e terapeutica dellOSAS è un problema strategico per contrastare la crescente domanda di test oggettivi. I pazienti OSAS che non presentano comorbilità clinicamente evidenti devono essere studiati utilizzando un sistema semplificato e poco costoso, come lHome Sleep Testing (HST). Al contrario, la Sleep Laboratory Polisomnography (PSG) rimane il gold standard per la gestione dei pazienti con OSAS in presenza di comorbidità. Occorre sottolineare che luso di HST potrebbe portare ad una diagnosi errata in soggetti OSAS non ben selezionati. Questa breve rassegna si propone di offrire argomenti di riflessione sulla corretta diagnosi e trattamento dellOSAS, in rapporto ai dati di prevalenza e alle ricadute sui costi/benefici sociali della malattia. Attualmente non può essere solo il rapporto costo/efficacia a definire il modello organizzativo adottato per la gestione dellOSAS, in quanto si rendono necessari ulteriori studi prospettici a lungo termine, volti a validare in maniera definitiva tale rapporto nonché il confronto tra il trattamento con modelli di gestione ospedaliera versus lassistenza domiciliare.

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Rivas Santos, Pablo, et Adolfo Reyes Escarate. « Incidencia de la Capacitación y Flexibilidad Laboral en el Empleo y los Salarios 1990-2005 ». Pensamiento Crítico 6 (8 septembre 2014) : 035. http://dx.doi.org/10.15381/pc.v6i0.9281.

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El marco teórico Mises-Becker de la incidencia de la flexibilidad y capacitación laboral en el empleo y los salarios: los salarios determinados en el mercado laboral libre de obstáculos institucionales, impactados por las fluctuaciones de tal mercado; y que en equilibrio el salario de mercado iguala al salario standard más los factores costo y afección. La manipulación coercitiva de salarios perturba la función social del mercado laboral.

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Eandi, Mario. « Costo-efficacia dell’amfotericina B liposomiale nella terapia dell’aspergillosi invasiva ». Farmeconomia. Health economics and therapeutic pathways 5, n^o 1 (15 mars 2004) : 47–61. http://dx.doi.org/10.7175/fe.v5i1.786.

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Invasive aspergillosis (IA) is a common and life-threatening infectious complication of immune system depression. Amphotericin B deoxycholate (AMB-d) has been considered standard therapy for IA for over 40 years, despite the fact that success rates rarely exceed 40% and adverse effects are quite common. At present two more recent pharmacological agents are available for the treatment of IA: liposomal amphotericin B (L-AMB) and voriconazole (VOR). In this article, we present a pharmaco-economical study comparing the relative costeffectiveness of 5 alternative strategies in the treatment of invasive aspergillosis, analysed from the point of view of the Italian hospital: administration of L-AMB as first line therapy, followed by no rescue treatment in case of failure (L-AMB I°); administration of L-AMB as first line therapy, followed by VOR in case of failure (LAMB I° + VOR rescue); AMB-d as first line, followed by L-AMB in case of failure (L-AMB rescue); AMB-d as first line, followed by other antifungals as needed (AMB-d I°) and VOR as first line, followed by rescue treatments in case of failure (VOR I°). The cost-effectiveness analysis was conducted using decision tree modelling techniques: efficacy data were obtained from published clinical trials; costs parameters were fitted on the Italian setting. The results indicate that two strategies, L-AMB rescue and VOR I°, are dominated, i.e. induce higher costs and lower success rates than the alternatives. The three remaining strategies are neither dominated nor dominate the others, but are associated with different clinical and economical outcomes: AMB-d I° has the lowest total cost, but also the highest cost-effectiveness ratio and the lowest overall efficacy; L-AMB I° has the best cost-effectiveness, but requires the willingness to pay 2,100 euro for each additional success; L-AMB I° + VOR rescue is the most effective treatment, but this choice is associated with incremental costs of 17,200 euro for each additional success, compared with L-AMB I°. In conclusion, our analysis indicates that for clinical, economical and ethical reasons the best option in the treatment of IA is the administration of L-AMB as first line therapy, thus limiting the use of VOR to the rescue of the patients not cured by this approach.

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Fimiani, Luigi, Giuseppe Andò et Marta Belmonte. « Gestione della terapia antitrombotica dopo angioplastica coronarica nei pazienti complessi ». CARDIOLOGIA AMBULATORIALE 30, n^o 2 (14 octobre 2021) : 92–106. http://dx.doi.org/10.17473/1971-6818-2021-2-2.

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La doppia terapia antiaggregante (DAPT) costituisce il gold standard del trattamento dei pazienti sottoposti a rivascolarizzazione miocardica percutanea (PCI), riducendo il rischio ischemico a breve ed a lungo termine, a costo di un aumento del rischio emorragico. Il rischio ischemico ed emorragico riconoscono cause comuni e spesso vanno contestualizzati nel quadro clinico globale di pazienti complessi, con plurime comorbidità. Verranno quindi delineati gli elementi da considerare per una adeguata gestione della DAPT in casi clinici complessi.

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Fimiani, Luigi, Giuseppe Andò et Marta Belmonte. « Gestione della terapia antitrombotica dopo angioplastica coronarica nei pazienti complessi ». CARDIOLOGIA AMBULATORIALE 30, n^o 2 (14 octobre 2021) : 92–106. http://dx.doi.org/10.17473/1971-6818-2021-2-2.

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La doppia terapia antiaggregante (DAPT) costituisce il gold standard del trattamento dei pazienti sottoposti a rivascolarizzazione miocardica percutanea (PCI), riducendo il rischio ischemico a breve ed a lungo termine, a costo di un aumento del rischio emorragico. Il rischio ischemico ed emorragico riconoscono cause comuni e spesso vanno contestualizzati nel quadro clinico globale di pazienti complessi, con plurime comorbidità. Verranno quindi delineati gli elementi da considerare per una adeguata gestione della DAPT in casi clinici complessi.

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Erlicher, Arcadio, et Antonio Lora. « Conclusioni ». Epidemiologia e psichiatria sociale. Monograph Supplement 11, S6 (décembre 2002) : 74–75. http://dx.doi.org/10.1017/s1827433100000253.

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Il progetto ha rappresentato un notevole sforzo organizzativo, che ha coinvolto per un anno un ampio numero di DSM/UOP, di operatori e di pazienti.La ricerca ha dimostrato che, all'interno e tra i Dipartimenti di Salute Mentale:possibile costruire un network di ricerca,che possono essere utilizzati nella routine strumenti per la valutazione della gravità e dell'esito,possibile raccogliere ampi campioni di pazienti rappresentativi della realtà clinica dei servizi,gruppi di clinici possono collaborare tra loro per raccogliere dati sull'effective-ness e sui costi dei trattamenti.La possibilità di costruire un network di ricerca nei servizi clinici richiede uno sforzo organizzativo e ha un costo. Per fare questo sono necessari una struttura centrale in grado di dare supporto formativo, epidemiologico, informatico e di analisi, un sistema strutturato di incentivi scientifici e la restituzione agli operatori “in tempo reale” delle informazioni ricavate dalla ricerca.Questa ricerca ha portato ad una estesa conoscenza sulle caratteristiche sociodemografiche e cliniche (diagnosi e gravità) dei pazienti in trattamento nei servizi di salute mentale: il campione indagato è il più ampio oggi raccolto in Italia. La ricerca è anche stata la prima esperienza nazionale di stima dei costi per 50 strutture, con analisi dei costi standard delle singole prestazioni e del pattern di trattamento annuo e relativi costi.

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Macchia, Francesco, Pierluigi Russo et Luciano Caprino. « Analisi Costo Minimizzazione delle preparazioni di Interferon Beta per il trattamento della Sclerosi Multipla ». Farmeconomia. Health economics and therapeutic pathways 5, n^o 2 (15 juin 2004) : 117–22. http://dx.doi.org/10.7175/fe.v5i2.789.

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The multiple sclerosis (MS) is a neurologic disease that is characterized by a progressive demielinization of the white matter of the central nervous system. In the lasts decades, several therapies have been introduced after randomized, double-blind, placebo controlled trials. These trials supported the efficacy of Interferon-beta (INF- b) in reducing relapsing frequency and slowing the progressive disability, mainly in cases affected by relapsing- remitting MS course. In Italy four different preparations of INF-b are available for MS treatment having different INF-b types (i.e., INF-b1a e INF-b1b), different administration schemes, different INF-b doses and ways of administration. Recently, the biological activity of these preparations have been compared using the same assay system against the same INF-b standard. The aim of this study was to carry out a cost-minimization analysis, on the MS treatments in Italy comparing of the available preparations in terms of cost per microgram standardized by the level of biological activity. The economic evaluation has been conducted adopting the hospital perspective. Health resources have been valued considering euro currency during 2004. According to registered treatment protocol, the results showed that the micrograms per week of INF-b standardized by the level of biological activity ranged from 30mg of Avonex® to 132mg of Rebif44®. Under the same levels of biological activity, Rebif44® resulted the INF-b preparation with the lower cost per micrograms (1.95 euro), followed by Rebif®22 and Betaferon® that had a similar cost (2.90 e 2.97 respectively). Avonex® resulted the INF-b preparation with the highest cost per micrograms (6,37 euro), about three times higher than that of the preparation with the lowest cost.

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Eandi, Mario. « Analisi Costo-Efficacia di Amfotericina B Liposomiale (L-AmB) versus Amfotericina B Complesso Lipidico (ABLC) nel trattamento empirico della neutropenia febbrile ». Farmeconomia. Health economics and therapeutic pathways 6, n^o 4 (15 décembre 2005) : 333–47. http://dx.doi.org/10.7175/fe.v6i4.851.

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Current international guidelines for the management of immuno-compromised patients with febrile neutropenia recommend a systemic antimicrobial therapy if fever hasn’t receded after three days of antibiotic treatment. Amphotericin B remains the gold standard because of its broad spectrum fungicidal action and minimal resistance development risk. Nonetheless, therapeutic use of the standard formulation, Amphotericin B deoxycholate, is limited by its toxicity, especially on the kidneys. To counteract this, amphotericin B has been encapsulated in liposomes, a process which reduces its toxicity and allows higher doses to be given. Three lipid formulations have been developed and are now available in most countries: amB colloidal dispersion (ABCD), amB lipid complex (ABLC), and liposomal amB (L-AmB). These lipid formulations differ in pharmacodynamics and pharmacokinetics, and can’t therefore be considered interchangeable. Besides, they are more expensive than Amphotericin B deoxycholate. Aim of the study is to perform a cost/effectiveness analysis (CEA) comparing L-AmB (3mg/kg/die or 5mg/kg/ die) and ABLC (5mg/kg/die) as first-line antimicrobial empirical treatments in immuno-compromised patients with febrile neutropenia resistant to broad spectrum antibiotics. Secondly, we present a cost-minimization analysis (CMA) of the considered alternatives, assuming the same efficacy for all treatments. At the end we value the principal cost items from the point of view of the Italian Health Service, with a particular focus on the economic burden caused by adverse reactions.

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Bravo Rosado, Evelyn Gabriela, et María Leticia Larrea Pinoargote. « Caracterización y tratamiento de los lodos resultantes de una depuradora de agua potable. » MQRInvestigar 6, n^o 4 (18 novembre 2022) : 568–82. http://dx.doi.org/10.56048/mqr20225.6.4.2022.568-582.

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Se denominan lodos residuales a los biosólidos resultantes del tratamiento de las aguas residuales, que tiene como objetivo remover los contaminantes presentes en el agua. Sin embargo, el tratamiento del agua trae siempre como consecuencia la formación de lodos, los cuales son difíciles de tratar e implican un costo adicional para un apropiado manejo y disposición. Con el objetivo de plantear una alternativa para el manejo y aprovechamiento de los lodos generados en la planta de tratamiento de agua residual de la ciudad de Portoviejo, se caracteriza una muestra mediante los Standard Methods y EPA para el análisis químico y físico de las muestras. Para la caracterización y tratamiento las pruebas químicas de lodos deben ser continuos durante la gestión de lodos; para la muestra tomada y analizada en el laboratorio, el método de centrifugación y la aplicación en el sector agrícola es una solución técnico – económica más aceptable.

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Piccoli, Giorgina Barbara, Martina Ferraresi, Federica Neve Vigotti et Gerardo Di Giorgio. « Esiste oggi un ruolo per l'emodialisi domiciliare e che cos'è oggi l'emodialisi domiciliare ? » Giornale di Clinica Nefrologica e Dialisi 26, n^o 2 (7 février 2014) : 102–11. http://dx.doi.org/10.33393/gcnd.2014.875.

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La crisi economica globale, l'indicazione alla massima deospedalizzazione dei pazienti cronici e le innovazioni nel trattamento dell'uremia cronica sono alla base del rinnovato interesse per trattamenti dialitici “non convenzionali o intensivi”, spesso od obbligatoriamente domiciliari. Un primo punto evidenziato da questa revisione narrativa della letteratura è il superamento dell'antagonismo storico tra emodialisi domiciliare (HHD) e dialisi peritoneale (PD), all'insegna del motto “home dialysis first”: ascrivere il successo di una metodica domiciliare alla competizione con l'altra è riduttivo quanto il considerare che i pazienti ideali per l'HHD siano principalmente i soggetti che hanno dovuto interrompere la dialisi peritoneale. Ciò detto, è possibile scomporre il problema della dialisi domiciliare non solo secondo criteri clinici, ma anche secondo i quattro principi etici di beneficio, non maleficio, giustizia e autonomia. Se il beneficio non è facile da dimostrare, anche per la peculiare selezione dei pazienti, il non maleficio è evidente: in tutti gli studi analizzati, l'emodialisi domiciliare, sia essa standard o quotidiana o intensiva, non risulta mai significativamente inferiore ai trattamenti convenzionali. Il principio della giustizia, inteso in maniera un po' riduttiva come giustizia distributiva, può essere analizzato valutando i costi del trattamento, divisi tra costi diretti (disposable e macchine) e costo del personale medico e infermieristico; il vantaggio economico della riduzione del personale è ovvio, ma va anche ricordato che un sistema domiciliare necessita di una massa critica per essere favorevole dal punto di vista economico e che i costi “indiretti” (struttura ospedaliera in particolare) sono difficili da quantificare. Il quarto principio è l'autonomia dei pazienti: per questo sarebbe necessario offrire l'emodialisi domiciliare a tutti coloro che ne hanno le indicazioni, creando dei Centri di riferimento accessibili, dove i pazienti possano ascoltare il parere di medici, infermieri e pazienti con esperienza specifica.

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Pogliani, D., et G. Bonforte. « Il QB Stress Test e il nefrologo dializzatore : quanto basta per sorvegliare una fistola arterovenosa ». Giornale di Clinica Nefrologica e Dialisi 23, n^o 4 (24 janvier 2018) : 51–55. http://dx.doi.org/10.33393/gcnd.2011.1500.

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Per identificare precocemente una stenosi della fistola arterovenosa (FAV) prima che evolva in trombosi, è necessario un programma di sorveglianza utilizzando il monitoraggio della portata. Rispetto alle protesi, però, nelle FAV native i valori soglia di portata, la frequenza del monitoraggio e il rapporto costo/beneficio non sono chiaramente definiti. Infatti, la misurazione mensile della portata della FAV in tutti i pazienti risulta improponibile nella maggior parte dei Centri di Emodialisi. Inoltre, per quanto riguarda la FAV autoioga, non è sempre possibile applicare le metodiche considerate gold standard e la valutazione clinico-anamnestica, pur indispensabile, non risulta sufficiente. Il QB Stress Test (QBST), un nuovo test di screening, è un valido strumento per individuare solo le FAV con portata ridotta: infatti, ha una buona correlazione con le misurazioni della portata ottenute con la diluizione a ultrasuoni. I pazienti con QBST positivo hanno una portata più bassa di quelli con QBST negativo (433 ± 203 vs 1168 ± 681 mi/min, p

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Conte, Emanuele Giovanni, Andrea Smargiassi, Filippo Lococo, Giampietro Marchetti et Riccardo Inchingolo. « Possible Role of Chest Ultrasound in the Assessment of Costo-Phrenic Angle Lesions Prior to Medical Thoracoscopy : A Retrospective Pilot Case Series ». Diagnostics 12, n^o 11 (25 octobre 2022) : 2587. http://dx.doi.org/10.3390/diagnostics12112587.

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Background: Pleural malignancy (PM) and malignant pleural effusion (MPE) represent an increasing burden of diseases. Costo-phrenic angle (CPA) could be involved by malignant small nodularities or thickenings in the case of MPE. The aim of this study was to evaluate whether lung ultrasound (LUS), performed prior to medical thoracoscopy (MT), could detect pleural abnormalities in CPA not easily detectable by chest computed tomography scan (CCT). Methods: Patients suspected for PM and MPE were retrospectively recruited. Patients underwent both LUS examination with a linear array and CCT prior to diagnostic medical thoracoscopy. LUS pathological findings in CPA were compared with pathological findings detected by CCT. Findings were confirmed by subsequent MT, the gold standard for PMs. Results: Twenty-eight patients were recruited. LUS detected 23 cases of pleural abnormalities in CPA. CCT was detected 12 pleural abnormalities. Inter-rater agreement between the two techniques was minimal (Cohen’s Kappa: 0.28). MT detected PMs in CPA in 22 patients. LUS had a sensitivity of 100% and specificity of 83%. CCT had a sensitivity of 54% and specificity of 100%. A better sensitivity for CCT was reached analysing only all abnormalities > 5 mm (64.3%). Conclusions: LUS examination, in the case of PMs, could change and speed up diagnostic workup.

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Sangurima, Andrea, Michelle Medina, María-Laura Guerrero et Daniel Orellana. « Validación del uso de teléfonos inteligentes para medición de ruido ambiental urbano ». MASKANA 11, n^o 2 (21 décembre 2020) : 81–87. http://dx.doi.org/10.18537/mskn.11.02.08.

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El presente estudio evalúa la fiabilidad del uso de teléfonos inteligentes para monitorear el ruido urbano, como una alternativa de bajo costo a los instrumentos de monitoreo tradicionales. La metodología consistió en diseñar una herramienta de evaluación de ruido en KoBoToolbox, la cual registró las mediciones recopiladas simultáneamente con un sonómetro y dos aplicaciones para teléfonos inteligentes, Sound Meter X Standard y Sound Meter Pro, en los sistemas iOS y Android respectivamente. Las tres mediciones fueron comparadas con el método de análisis de varianza (ANOVA) de un factor. Las pruebas se realizaron en el parque El Paraíso, de la ciudad de Cuenca, basándose en la legislación ecuatoriana. Los resultados sugieren que la aplicación utilizada para la plataforma Android presenta menor grado de variación de medición con respecto a la utilizada en la plataforma iOS. Así también, muestran una relación significativa entre niveles de ruido elevados y focos de contaminación acústica por presencia de tráfico vehicular. La investigación tiene implicaciones para el uso futuro en programas de monitoreo participativo de ruido ambiente bajo un enfoque de ciencia ciudadana, complementando las normas y legislaciones vigentes.

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Pererva, Ivanna. « Optimization of labor cost standards in IT companies ». Development Management 18, n^o 1 (8 mai 2020) : 1–10. http://dx.doi.org/10.21511/dm.18(1).2020.01.

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The article systematizes and analyzes the list of resources for IT companies. A causality diagram between model variables by the software product complexity was built on the basis of dependencies between the time and the number of specialists involved in the development of software products, as well as company performance indicators. The nature of causal relationships between the model variables in terms of the software product labor intensity is presented. Using the VenSim simulation system, a simulation model for determining optimal labor standards for IT companies was built. The results of evaluating the adequacy of the model for determining optimal labor standards are presented. The optimal labor standards by labor intensity levels are determined, at which the efficiency of using the technical, technological, information, labor, and financial resources of the company increases and the profitability of activities for IT companies is maximized. A methodological approach has been presented, which outlines the cost standards of innovative labor of IT companies’ specialists. The developed approach is aimed at determining the time and number of an IT company specialists who, due to the impact on the efficiency of using information, technical, labor and financial resources, provide the necessary level of profitability of the IT companies’ activities. The advantages of the developed methodological approach to rationing labor costs in IT companies are presented.

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Mendoza Arce, Xavier, Fernando Erazo Navarrete et Italo Mendoza Haro. « Diseño de una Caja Caliente bajo la norma ASTM C 1363 / Design of a Hot Box under ASTM C 1363 standard ». CIENCIA UNEMI 9, n^o 21 (10 mai 2017) : 83–96. http://dx.doi.org/10.29076/issn.2528-7737vol9iss21.2016pp83-96p.

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En este trabajo se presenta el diseño de una caja caliente, con un área transversal de 3,5 m. x 3,5 m, para determinar el coeficiente de transmisión de calor de puertas y ventanas, bajo la norma ASTM 1363. Para diseñarla se seleccionaron las normas pertinentes y definieron las condiciones atmosféricas específicas a las que va a estar sometida en su vida útil, evaluándose también el desarrollo de nuevos materiales. El banco de prueba consta de tres secciones principales: lado caliente, lado frío y porta probeta. Tiene paredes aislantes con su estructura de acero, la cual está provista de ruedas para facilitar la instalación y montaje de los diferentes tipos de probetas como de los instrumentos de medición. Con la finalidad de mantener estable la temperatura del aire y los coeficientes de trasferencia de calor, se mantienen las secciones selladas con tiras de caucho y bajo presión, para que el flujo térmico o las pérdidas de calor, sean mínimas. Se midió la temperatura mediante termocuplas, en donde la ubicación y tolerancia de dichos instrumentos están en función de la norma ASTM C1363. Adicionalmente se realizaron, planos del equipo, esquema del sistema de adquisición de datos, estimación de costo y elaboración del cronograma de montaje.ABSTRACT This paper presents the design of a hot box with a cross sectional area of 3.5 m. x 3.5 m, to determine the heat transfer coefficient of windows and doors, under the ASTM 1363. For the design, the relevant standards were selected and defined specific atmospheric conditions to which it will be subjected in its useful life, evaluating as well the development of new Materials. The test bench consists of three main sections: hot side, cold side and specimen holder. It has insulating walls with steel structure, which is provided with wheels for easy installation and assembly of different types of specimens as measuring instruments. In order to maintain stable air temperature and heat transfer coefficients, the sealed sections with rubber strips are maintained under pressure so that the heat flow or heat losses are minimal. Temperature was measured using thermocouples, where the location and tolerance of such instruments are based on ASTM C1363 standard. Additionally, drawings of equipment, system layout of data acquisition, processing cost estimate and schedule assembly were held.

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Yuwono, Vilda Prasastri, et Ristiawan Muji Laksono. « Thoracic Paravertebral Block (TPVB) Sebagai Teknik Anestesi yang Aman dan Nyaman untuk Torakoskopi ». Journal of Anaesthesia and Pain 1, n^o 3 (31 octobre 2020) : 39–44. http://dx.doi.org/10.21776/ub.jap.2020.001.03.05.

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Latar belakang: Thoracoscopy atau evaluasi ruang torak merupakan standard diagnosis untuk efusi pleura dan dapat juga digunakan untuk mengambil sampel tumor secara biopsi. Anestesi lokal umum digunakan untuk thoracoscopy, namun sering menyebabkan nyeri karena adanya incomplete block. Thoracic Paravertebral Block (TPVB) yang menawarkan blok unilateral secara keseluruhan dan memiliki efek analgesia jangka panjang dapat digunakan sebagai teknik anestesi pada Thoracoscopy. Kasus: Pasien wanita 44 tahun, berat badan 32 kg, tinggi 155 cm didiagnosa susp keganasan Lung Carcinoma, efusi pleura massive, anemia (Hb 8), Hipoalbumin (2,95), underweight (BMI 14,2), dan riwayat asma. Pasien mendapat tindakan Thoracoscopy biopsi. Thoracic Paravertebral Block dilakukan dengan teknik blind berdasarkan landmark tulang dengan predetermined teknik. Jarum diinsersikan pada ligament costo-transverse superior 1-1,5 cm dari batas superior vertebral transverse. Agen anestesi yang digunakan adalah 9 ml bupivacaine 0,5% (masing-masing 3 ml pada T3, T4, T5). Thoracic Paravertebral Block memberikan efek analgesia selama tindakan dan setelah tindakan thoracoscopy hingga 12 jam dengan Visual Analog Scale rendah selama thoracoscopy. Kesimpulan: Thoracic Paravertebral Block sangat efektif, nyaman, dan aman untuk tindakan thoracoscopy dengan mampu memberikan efek analgesia selama tindakan dan setelah tindakan thoracoscopy hingga 12 jam.

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Ray, Korok. « One Size Fits All ? Costs and Benefits of Uniform Accounting Standards ». Journal of International Accounting Research 17, n^o 1 (1 novembre 2017) : 1–23. http://dx.doi.org/10.2308/jiar-51974.

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ABSTRACT I build a model of neoclassical production to examine the capital market and welfare effects of a uniform accounting standard (like IFRS). Firms vary in their cost of compliance to the standard, and investors vary in their cost of learning diverse standards for capital allocation. A uniform accounting standard increases the quantity of capital in the economy and lowers the cost of capital. However, uniform standards force diverse firms onto the same standard, which reduces welfare. A regulator selects the optimal number and type of standards to balance these competing effects. Uniform accounting standards are better than diverse accounting standards when firm productivity and variation between investors is large, but worse when the cost of investment and variation between firms is large. I draw implications for IFRS/GAAP convergence and the incentives versus standards debate.

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Budd, J. Mark. « How to determine standard costs ». Journal of Ambulatory Care Management 11, n^o 1 (février 1988) : 24–33. http://dx.doi.org/10.1097/00004479-198802000-00004.

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Robles Acosta, Carlos, et Zacarías Torres Hernández. « Satisfacción de usuarios del servicio público de recolección de desechos sólidos en Ecatepec, México User satisfaction of the public service solid waste collection in Ecatepec, México ». Oikos 14, n^o 30 (24 juin 2015) : 13. http://dx.doi.org/10.29344/07184670.30.1016.

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RESUMENEste estudio evalúa la satisfacción de los usuarios del servicio público de recolección de desechos sólidos en el municipio de Ecatepec en México, en el marco de un sistema de gestión de calidad bajo la norma de calidad ISO 9000 y, considerando el impacto y relevancia de la conservación ambiental derivada de la recolección y disposición de desechos sólidos. Para ello, se instrumentó una medición de la satisfacción de los usuarios a partir del concepto de corredor del cliente identificándose cinco dimensiones. Los resultados sugieren la satisfacción de los usuarios del servicio respecto de tres dimensiones (programación del servicio, trato recibido y costo) y las dos restantes fueron consideradas como insatisfactorias (seguridad e higiene y clasificación de desechos).Palabras clave: satisfacción de usuarios, servicios públicos, tratamiento de desechos, sistemas de calidad.ABSTRACTThis research evaluates the user satisfaction of public service solid waste collection in the municipality of Ecatepec in México as part of a quality management system under ISO 9000 quality standard and, given the importance of environmental conservation resulting from the collection and disposal solid waste. In this sense, It was developed a user’s satisfaction indicators using the customer corridor concept and five dimensions identified. The results suggest the satisfaction of service users on three dimensions (schedule of service, courtesy and cost) and the remaining two were considered as unsatisfactory (health and safety and waste classification). However two indicators were considered unsatisfactory: security & hygiene, and garbage disposal culture.Keywords: user’s satisfaction, public services, garbage disposal, quality systems.

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Žahour, Jan. « Environmental Costs and Standard Cost Method ». Acta academica karviniensia 14, n^o 1 (30 mars 2014) : 202–12. http://dx.doi.org/10.25142/aak.2014.020.

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Mařík, Miloš. « International Accounting Standards and Capital Costs - State of Empirical Research ». Český finanční a účetní časopis 2007, n^o 2 (1 juin 2007) : 73–78. http://dx.doi.org/10.18267/j.cfuc.223.

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Sharadha, N., et Prof V. Manickavasagam. « An Analysis of Application of Accounting Standards to Computer Software and Website Cost ». International Journal of Trend in Scientific Research and Development Volume-2, Issue-1 (31 décembre 2017) : 1604–10. http://dx.doi.org/10.31142/ijtsrd8281.

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Ahamad, Mohd Azril, Haniff Abdul Rahman et Siti Aminah Osman. « Pipeline Wall Thickness Assessment of Various Material Grades and Water Depths Using American and Norwegian Standards ». Jurnal Kejuruteraan 34, n^o 6 (30 novembre 2022) : 1135–47. http://dx.doi.org/10.17576/jkukm-2022-34(6)-14.

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Two standards that are widely used by many countries in designing offshore gas transmission pipelines are American Standard – ASME B31.8, Gas Transmission and Distribution Piping Systems and Norwegian Standard – DNVGL-ST-F101, Submarine Pipeline System. A thorough understanding of these standards is vital in determining optimal pipeline design to ensure pipeline integrity for safe and sustainable operations, as well as striving for economic efficiency. This study aims to evaluate the wall thickness required for pipeline designs using American and Norwegian pipeline standards under different steel grades and water depth conditions. Pipeline costs are then compared for both standards at each water depth condition for commercial evaluation. Through this, the optimal pipeline standard for wall thickness design can be determined. Mathcad software was used for data analysis in accordance with the standards mentioned and all design requirements including pressure containment, collapse, and propagation buckling. Ultimately, the American Standards was able to provide a total cost that was 2.5% lower than the Norwegian Standard for a pipeline project with a combination of shallow, medium, and deepwater depths along its route. However, a combination of Norwegian Standards for medium and deepwater depths and American Standard for shallow water depth can further reduce total costs to 2% compared to only using the American Standard. This study highlights the importance of considering several design standards for a pipeline project instead of strictly adhering to a single standard for better technical and commercial benefit.

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ERGÜDEN, A. Engin. « IFRS 15 ». International Journal of Finance & ; Banking Studies (2147-4486) 9, n^o 1 (11 mars 2020) : 47–57. http://dx.doi.org/10.20525/ijfbs.v9i1.650.

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Revenue is one of the most important performance and size indicators for businesses. A new standard, which has more comprehensive and comparable feature to eliminate the deficiencies in the IFRS (International Financial Reporting Standart)-15 Revenue From Customer Contracts Standard published on 15.01.2019 and the old revenue (IAS-18 Revenue and IAS (Inernational Accounting Standarts) -11 Construction Contracts) standards to be applied in the accounting periods starting after 01.01.2018, has been introduced. The most important purpose of the standard is to eliminate the uncertainties and deficiencies in the old standards with a five-step model on important issues related to when and what amount of the revenue based on the contract with customers will be accounted. According to IFRS-15 Revenue From Customer Contracts Standard, which is applied for the accurate reporting of revenues, comprehensive analysis of the financial table footnotes of the businesses in the tourism sector concerning presentation of the records related to the revenue in the financial statements in the footnotes, the contracts placed with the customer of the enterprise, important evaluations in the application of the standard and the transaction costs incurred in the financial statements as an asset has been the scope of this study.

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MAYMAN, D. « Budgets and Standard Costs in Textile Processing ». Journal of the Society of Dyers and Colourists 84, n^o 7 (22 octobre 2008) : 365–73. http://dx.doi.org/10.1111/j.1478-4408.1968.tb02834.x.

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Brasilino, Fernando Faitarone, Natália Sperli Geraldes Marin dos Santos Sasaki, Luciene Cavalcanti Rodrigues, Maria De Lourdes Sperli Geraldes Santos et Fabrício Faitarone Brasilino. « Proposta de dispositivo de baixo custo para aferição de sinais vitais e monitoramento à distância ». Revista Recien - Revista Científica de Enfermagem 11, n^o 36 (22 décembre 2021) : 12–18. http://dx.doi.org/10.24276/rrecien2021.11.36.12-18.

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Desenvolver um dispotivo de baixo custo para a aferição de sinais vitais e monitoramento a distância. Pesquisa metodológica aplicada, com desenvolvimento do protótipo e testes em pessoas (n=30) em São José do Rio Preto, São Paulo, utilizou-se o protótipo desenvolvido e, dispositivos de uso rotineiro em residências e hospitais. As variáveis analisadas durante os testes do protótipo foram: Pulso, Saturação de Oxigênio, Pressão Arterial e Temperatura Corpórea, com a comparação entre o protótipo desenvolvido e os equipamentos de uso rotineiro, onde a diferença na leitura do pulso foi de 4,3%, na saturação de oxigênio de 0,9%, na pressão arterial sistólica apresentou 5,5% e a diastólica 7,9%, na temperatura 1% . Os resultados indicaram a relevância do protótipo em relação aos equipamentos de uso rotineiro em residências, porém a análise com equipamentos padrão ouro é necessária para uma comparação melhor bem como um número maior de pessoas para os testes.Descritores: Serviço de Assistência Domiciliar, Sinais Vitais, Telemonitoramento, Enfermagem. Proposed low-cost device for measuring vital signs and remote monitoringAbstract: To develop a low-cost device for measuring vital signs and monitoring at a distance. Applied methodological research, with development of the prototype and tests on people (n = 30) in São José do Rio Preto, São Paulo, the developed prototype was used, and devices for routine use in homes and hospitals. The variables analyzed during the prototype tests were: Pulse, Oxygen Saturation and Blood Pressure, with the comparison between the developed prototype and the equipment for routine use, where the difference in the reading of the pulse was 4.3%, in the oxygen saturation of 0.9%, systolic blood pressure showed 5.5% and diastolic blood pressure 7,9%, at temperature 1%. The results indicated the relevance of the prototype in relation to the equipment for routine use in homes, however the analysis with gold standard equipment is necessary for a better comparison as well as a larger number of people for the tests.Descriptors: Home Assistance Service, Vital Signs, Telemonitoring, Nursing. Dispositivo de bajo costo propuesto para medir signos vitales y monitoreo remotoResumen: Desarrollar una disposición de bajo costo para la medición de signos vitales y la monitorización a distancia. Investigación metodológica aplicada, con desarrollo del prototipo y pruebas en personas (n=30) en São José do Rio Preto, São Paulo, se utilizó el prototipo desarrollado y dispositivos de uso rutinario en residencias y hospitales. Las variables analizadas durante las pruebas del prototipo fueron: Pulso, Saturación de Oxígeno y Presión Arterial, con la comparación entre el prototipo desarrollado y los equipos de uso rutinario, donde la diferencia en la lectura del pulso fue de 4,3%, en la saturación de oxígeno de 0,9%, en la presión arterial sistólica presentó 5,5% y la diastólica 7,9%, en la temperatura 1%. Los resultados indicaron la relevancia del prototipo en relación a los equipos de uso rutinario en residencias, pero el análisis con equipos estándar oro es necesario para una comparación mejor así como un mayor número de personas para las pruebas.Descriptores: Servicio de Asistencia Domiciliaria, Signos Vitales, Telemento, Enfermería.

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Carpentier, C. L., D. J. Bosch et S. S. Batie. « Using Spatial Information to Reduce Costs of Controlling Agricultural Nonpoint Source Pollution ». Agricultural and Resource Economics Review 27, n^o 1 (avril 1998) : 72–84. http://dx.doi.org/10.1017/s1068280500001714.

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Reducing costs of controlling nonpoint source (NPS) pollution will be a high public priority in the next century. Compliance and transaction costs of reducing nitrogen runoff from dairies in the Lower Susquehanna Watershed by 40% are estimated for perfectly targeted and uniform performance standards. The perfectly targeted standard reduces compliance and transaction costs by almost 75% compared with the uniform standard. Future NPS control policies should use spatial information to target policy resources to priority concerns, areas, and farms. Further research is needed to lower the costs and increase the accuracy of spatial information.

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Wang, Shiheng, et Serena Wu. « Compliance costs and comparability benefits of cross-listing ». Asian Review of Accounting 27, n^o 4 (2 décembre 2019) : 563–94. http://dx.doi.org/10.1108/ara-03-2019-0076.

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Purpose The purpose of this paper is to examine two channels through which accounting standard differences could affect cross-listing: compliance costs and/or comparability benefits. Design/methodology/approach The authors use two settings to disentangle the two channels. First, financial reporting requirements are more stringent for cross-listings via direct listings than cross-listings via depositary receipts; as a result, the effect of compliance costs (if any) would be manifested differently in the two venues of cross-listings. Second, some host countries allow foreign firms to report under International Financial Reporting Standards (IFRS) without mandating IFRS for domestic firms; compared to host countries that mandate IFRS for both domestic and foreign firms, these IFRS-permitting countries provide a setting to test the importance of comparability benefits while holding constant compliance costs. Findings The authors find that prior to IFRS adoption, direct listings decrease with accounting standards differences between two countries while depositary receipts increase with such differences, consistent with the costs of complying with host country’s accounting standards affecting firms’ cross-listing decisions. After the harmonization of accounting standards, the authors find that IFRS-mandating host countries gain cross-listings from other IFRS-mandating jurisdictions, while IFRS-permitting countries do not experience such gains. These combined results suggest that accounting related compliance costs and comparability benefits both influence cross-listing decisions. Originality/value The paper employs unique settings that enable an in-depth examination of the role of compliance costs vs that of comparability benefits on cross-listing decisions. The settings employed by the authors allow them to disentangle the two channels and provide an important insight that accounting standard-related compliance costs and comparability benefits both affect cross-listing decisions.

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Foster, Sam. « Hospital food : raise standards, cut costs ». British Journal of Nursing 28, n^o 11 (13 juin 2019) : 739. http://dx.doi.org/10.12968/bjon.2019.28.11.739.

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Kullenberg, G. « Environmental protection : Standards, compliance and costs ». Marine Pollution Bulletin 16, n^o 6 (juin 1985) : 257–58. http://dx.doi.org/10.1016/0025-326x(85)90513-2.

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Hamilton, E. I. « Environmental pollution ? standards, compliance and costs ». Science of The Total Environment 44, n^o 2 (août 1985) : 183–84. http://dx.doi.org/10.1016/0048-9697(85)90122-6.

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Pallas, Aaron M., Gary Natriello et Edward L. Mcdill. « The High Costs of High Standards ». Urban Education 22, n^o 1 (avril 1987) : 103–14. http://dx.doi.org/10.1177/004208598702200107.

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Crowards, Tom M. « Safe Minimum Standards : costs and opportunities ». Ecological Economics 25, n^o 3 (juin 1998) : 303–14. http://dx.doi.org/10.1016/s0921-8009(97)00041-4.

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McCain, John L., et Julia R. Shaw. « Standard Treatment Goals Speed Recovery and Reduce Costs ». Hospital Topics 68, n^o 2 (mars 1990) : 14–15. http://dx.doi.org/10.1080/00185868.1990.9948425.

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Alquist, Ron, et Benjamin Chabot. « Did gold-standard adherence reduce sovereign capital costs ? » Journal of Monetary Economics 58, n^o 3 (avril 2011) : 262–72. http://dx.doi.org/10.1016/j.jmoneco.2011.03.006.

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Kanade, AN, MK Gokhale et S. Rao. « Energy costs of standard activities among Indian adults ». European Journal of Clinical Nutrition 55, n^o 8 (24 juillet 2001) : 708–13. http://dx.doi.org/10.1038/sj.ejcn.1601211.

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Wang, Xiaolin, Liping Xu, Xiaoyuan Shang et Ping Guo. « Extra Costs for Urban Older People with Disabilities in Northern China ». Social Policy and Society 10, n^o 1 (8 décembre 2010) : 79–91. http://dx.doi.org/10.1017/s1474746410000412.

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This paper uses the living standards method to estimate the extra costs for older people with functional disabilities in urban areas in Northern China. The research finds that the cost for older people who live alone is higher than those who live with other family members, and their living standard is lower. The costs increase with the age, especially for the oldest old people who live alone. The cost for older women is higher than their male counterparts. The extra costs of support for people with functional disabilities decrease the overall living standard of the household.

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Sills, Eric Scott, et Seang Lin Tan. « Preliminary cost variance modeling to compare autologous intraovarian platelet-rich plasma vs. standard hormone replacement therapy for menopause management ». Česká gynekologie 87, n^o 1 (22 février 2022) : 28–34. http://dx.doi.org/10.48095/cccg202228.

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Background: Menopause symptoms and hormone replacement therapy (HRT) are among the most common reasons patients seek gynecological advice. Although at least half of all women in developed countries will use HRT during their lifetime, the treatment is not without risk and guidance on HRT is mixed. Greater awareness of HRT risks from extended use has piqued interest in ‘safer options’. Menopause reversal with autologous ovarian platelet-rich plasma (OPRP) has brought this restorative approach forward for consideration, but appropriateness and cost-effectiveness require examination. Methods: HRT and OPRP data from USA were projected to compare cumulative 1yr patient costs using stochastic Monte Carlo modeling. Results: Mean ± SD cost-to-patient for HRT including initial consult plus pharmacy refills was estimated at about $576 ± 246/yr. While OPRP included no pharmacy component, an estimated 4 visits over 1yr for OPRP maintenance entailed ultrasound, phlebotomy/sample processing, surgery equipment, and incubation/laboratory expense, yielding mean ± SD cost for OPRP at $8,710 ± 4,911/yr (P < 0.0001 vs. HRT, by T-test). Upper-bound estimates for annual HRT and OPRP costs were $1,341 and $22,232, respectively. Conclusions: While HRT and OPRP may have similar efficacy and safety for menopause therapy, they diverge sharply in cost-effectiveness. Most patients would likely find OPRP too complex, invasive, and expensive to be competitive vs. HRT. Although OPRP is an interesting and cautiously useful technique for selected menopause patients reluctant to use HRT, repurposing this infertility treatment for wider use appears inefficient compared to standard HRT options that are currently marketed. Key words: menopause – alternative therapy – platelet-rich plasma – health spending

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Khan, Urooj, Bin Li, Shivaram Rajgopal et Mohan Venkatachalam. « Do the FASB's Standards Add Shareholder Value ? » Accounting Review 93, n^o 2 (1 juin 2017) : 209–47. http://dx.doi.org/10.2308/accr-51840.

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ABSTRACT We examine the cost-effectiveness, from the shareholders' perspective, of the accounting standards issued by the FASB during 1973–2009. We evaluate (1) the stock market reactions of firms affected by the standards surrounding events that changed the standard's probability of issuance; and (2) whether the market reactions are related, in the cross-section, to agency problems, information asymmetry, proprietary costs, contracting costs, and changes in estimation risk. The average standard is a non-event from the investors' perspective because 104 of the 138 standards examined are associated with no change in shareholder value. Nineteen (15) standards are associated with a decrease (increase) in shareholder value. Surprisingly, 25 standards are associated with an increase in estimation risk. In the cross-section, firms with higher levels of information asymmetry, lower contracting costs, and a decrease in estimation risk experience most positive returns.

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Ziari, Houshmand A., Stephen Fuller, Warren Grant et Vinod Sutaria. « Effect of Proposed Grain Standards on Marketing Costs of the U.S. Sorghum Sector : An Interregional Transshipment-Plant Location Model ». Journal of Agricultural and Applied Economics 27, n^o 1 (juillet 1995) : 238–52. http://dx.doi.org/10.1017/s1074070800019763.

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AbstractRecent legislative initiatives call for studies to evaluate costs associated with cleaning U.S. grains to meet more stringent standards. This paper reports on a study which developed a mixed-integer programming model of the U.S. sorghum sector to (1) determine the least-cost geographic location for new cleaning investment at the country, terminal and port elevator stages of the marketing system and (2) measure additional system marketing costs associated with implementing the proposed standards. Results show the least-cost cleaning location to be at country and terminal elevators in excess supply regions. Implementing the proposed standard would increase system costs about 2 percent.

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Poole, Mary Kathryn, Angie L. Cradock et Erica L. Kenney. « Changes in Foods Served and Meal Costs in Boston Family Child Care Homes after One Year of Implementing the New Child and Adult Care Food Program Nutrition Standards ». Nutrients 12, n^o 9 (15 septembre 2020) : 2817. http://dx.doi.org/10.3390/nu12092817.

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This study aimed to determine the impact of 2017 revisions to the Child and Adult Care Food Program (CACFP) nutrition standards on foods and beverages served and meal costs in family child care homes (FCCHs). Our pre–post study utilized four weeks of menus and food receipts from 13 FCCH providers in Boston, MA prior to CACFP nutrition standards changes in 2017 and again one year later, resulting in n = 476 menu observation days. We compared daily servings of food and beverage items to the updated standards. Generalized estimating equation models tested for changes in adherence to the standards and meal costs. FCCHs offered more whole grains and less juice and refined grains from baseline to follow-up. FCCHs were more likely to meet the revised whole grain standard at follow-up (OR = 2.7, 95% CI: 1.4, 5.2, p = 0.002), but rarely met all selected standards together. Inflation-adjusted meal costs increased for lunch (+$0.27, p = 0.001) and afternoon snack (+$0.25, p = 0.048). FCCH providers may need assistance with meeting CACFP standards while ensuring that meal costs do not exceed reimbursement rates.

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