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1
Hayman, Jimmy N., and Vicki S. Crane. "Multidisciplinary Task Force for Controlling Drug Expenses." American Journal of Health-System Pharmacy 50, no. 11 (November 1, 1993): 2343–47. http://dx.doi.org/10.1093/ajhp/50.11.2343.
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Yin, Su Feng, Jian Hui Wu, Xiao Jing Wang, and Sha Li. "Application of Factor Analysis in the Research of Hospital Medical Expenses." Applied Mechanics and Materials 50-51 (February 2011): 973–76. http://dx.doi.org/10.4028/www.scientific.net/amm.50-51.973.
Повний текст джерелаАнотація:
Case records of inpatients in a hospital in Tangshan in 2007 and 2008 are chosen for factor analysis. This paper aims at finding the latent factors influencing inpatients' medical expense. By analysing the factors which controlling and influencing inpatients' medical expense, the practical value of factor analysis in the study of medical expense is evaluated, and an analysis method in line with the structure of hospital medical expenses and its characteristics is tentatively explored. The paper comes to the conclusion that the factor of basic expense, the operation factor and the examination factor are the common factors which control and influence inpantients' medical expense. It is implied that factor analysis is a proper method used in research of hospital medical expenses.
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Surifah. "The effect of the type of controlling shareholders and corporate governance on real and accruals earnings management." Corporate Ownership and Control 13, no. 1 (2015): 917–35. http://dx.doi.org/10.22495/cocv13i1c8p10.
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This research investigates the relationship between corporate governance and preference of earnings management selected by Indonesian banking controlling shareholders. This study uses all banks listed on Indonesian Stock Exchange from 2006 until 2011 as samples. The result shows higher real earning managements and lower accruals discretionary in family-controlled banks and private institution compared to government-controlled banks. Government-controlled banks prefer accrual-based earnings management and real activity-based earnings management through operating cash flow. In the other hand, family-controlled banks and private institutions prefer real earnings management through interest expense and discretionary expenses. Foreign-controlled- banks choose earnings management through discretionary expenses. The implementation of corporate governance in Indonesia banking is high and giving negative impacts both to accrual and real-based earnings management. Concentrated ownership gives positive influences toward the accrual earning management and real earning management through discretionary expenses. The bank size has a positive and significant influence on accrual earnings management, yet its effect is negative and significant on real earning management through interest expenses. The findings contribute to the development of financial accounting literatures because there are small numbers of previous research on accrual discretionary on family-owned companies. Company does not indicate the increase of earnings quality, but it is indeed indicating that controlling family pays more attention on choosing the real activity-based earnings management to cover the expropriation. Accrual discretionary-based earnings management is intra-period reversely thus it cannot cover the permanent expropriation of controlling owners. The research also contributes to the studies of real-based earnings management measurement in banking system which has not been become a concern of research on previous studies.
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Park, Sangwon, Mina Woo, and Juan L. Nicolau. "Determinant Factors of Tourist Expenses." Journal of Travel Research 59, no. 2 (February 22, 2019): 267–80. http://dx.doi.org/10.1177/0047287519829257.
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The objective of this article is to analyze travel expenses across and within types. The empirical application examines the determinant factors of total expenses, controlling for potential endogeneity, and relies on quantile regression to analyze the effects of information search behavior on the distribution of total expenses as well as accommodation, shopping, food and beverages, and local transportation expenses. The role of information sources in predicting travel spending behaviors is a new dimension in the literature on expenses, and a sample of 48,113 travelers has led to the detection of effects of variables with relevant managerial implications (e.g., while official information centers show positive impacts at the upper levels of accommodation expenses, they present null effects at the highest levels of shopping expenses) as well as theoretical implications (special attention should be drawn to the variable length of stay, which, after being controlled by endogeneity, completely loses its significance).
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Deeva, Tatyana Vladimirovna. "IMPROVING THE EFFICIENCY OF THE PROCESS OF MANAGING TAX REVENUES AND EXPENDITURES OF THE STATE BY IMPROVING THE SYSTEM OF STATE TAX CONTROLLING." Scientific Bulletin: finance, banking, investment., no. 2 (51) (2020): 14–20. http://dx.doi.org/10.37279/2312-5330-2020-2-14-20.
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The article discusses issues of improving the efficiency of the process of managing tax revenues and state expenditures, describes the composition of tax expenditures and state revenues. The article also provides data on tax expenditures and federal budget revenues, identifies shares by type of tax, and identifies shares for the distribution of tax expenses in the context of the functional classification of expenses. The key aspects for improving the process of budget execution through the introduction of remote tax controlling are highlighted. The blocks included in the remote tax control are reviewed and the improvements for tax administration are characterized. The article also describes what is better for managing tax revenues and expenses using a remote form of tax controlling. The positive effects of the introduction of the tax controlling tool in its improved format — remote.
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Ahmad, Naeem, and S. Zeeshan Hussain. "Broadcast Expenses Controlling Techniques in Mobile Ad-hoc Networks: A Survey." Journal of King Saud University - Computer and Information Sciences 28, no. 3 (July 2016): 248–61. http://dx.doi.org/10.1016/j.jksuci.2015.08.004.
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Cheok, Shan Min Charmaine, Tien Foo Sing, and I.-Chun Tsai. "International Real Estate Review." International Real Estate Review 14, no. 2 (August 31, 2011): 184–207. http://dx.doi.org/10.53383/100139.
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This study tests the impact of diversification strategies on the cash flows, expenses, risks and returns of REITs in Asia. Hirschman-Herfindahl indices (HHI) are computed based on 2281 properties owned by 63 sample Asian REITs for the periods from 2002 to 2007 to measure the levels of diversification by property type and geographical region. In our empirical tests that use weighted least square regressions, we find no significant effects of diversification by property types on cash flows, expenses and risk premiums of Asian REITs. However, significant variations in expenses and risk premiums of the REITs are explained by a geographical diversification strategy. REITs with assets distributed across different countries incur higher total expenses, interest expenses, general and administrative expenses and capital expenditure. Regionally diversified REITs have higher risk premiums. The results remain unchanged after controlling for country factor and simultaneity between the cash flows, expenses, risk and return variables.
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Walling, Anne, Kari Nilsen, Paul Callaway, Jill Grothusen, Cole Gillenwater, Samantha King, and Gregory Unruh. "Student Expenses in Residency Interviewing." Kansas Journal of Medicine 10, no. 3 (August 1, 2017): 50–54. http://dx.doi.org/10.17161/kjm.v10i3.8656.
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Introduction. The student costs of residency interviewing areof increasing concern but limited current information is available.Updated, more detailed information would assist studentsand residency programs in decisions about residency selection.The study objective was to measure the expenses and time spentin residency interviewing by the 2016 graduating class of the Universityof Kansas School of Medicine and assess the impact ofgender, regional campus location, and primary care application.
Methods. All 195 students who participated in the 2016 NationalResidency Matching Program (NRMP) received a 33 item questionnaireaddressing interviewing activity, expenses incurred, timeinvested and related factors. Main measures were self-reported estimatesof expenses and time spent interviewing. Descriptive analyseswere applied to participant characteristics and responses. Multivariateanalysis of variance (MANOVA) and chi-square tests comparedstudents by gender, campus (main/regional), and primary care/other specialties. Analyses of variance (ANOVA) on the dependentvariables provided follow-up tests on significant MANOVA results.
Results. A total of 163 students (84%) completed the survey. Theaverage student reported 38 (1 - 124) applications, 16 (1 - 54) invitations,11 (1 - 28) completed interviews, and spent $3,500($20 - $12,000) and 26 (1 - 90) days interviewing. No significantdifferences were found by gender. After MANOVA and ANOVAanalyses, non-primary care applicants reported significantlymore applications, interviews, and expenditures, butless program financial support. Regional campus students reportedsignificantly fewer invitations, interviews, and daysinterviewing, but equivalent costs when controlled for primarycare application. Cost was a limiting factor in acceptinginterviews for 63% and time for 53% of study respondents.
Conclusions. Students reported investing significant time andmoney in interviewing. After controlling for other variables, primarycare was associated with significantly lowered expenses.Regional campus location was associated with fewer interviewsand less time interviewing. Gender had no significantimpact on any aspect studied. KS J Med 2017;10(3):50-54.
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Moez, Dabboussi. "Agency Costs, Corporate Governance and the Nature of Controlling Shareholders: Evidence From French Listed Firms." International Journal of Accounting and Financial Reporting 8, no. 3 (July 24, 2018): 256. http://dx.doi.org/10.5296/ijafr.v8i3.13621.
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This paper examines the impact of internal corporate governance on agency costs for French firms from 2000 to 2015. Our results reveal that shareholders themselves are not a homogenous group since they have no single common investment horizon. We found that managerial ownership is more effective in mitigating operational expenses. However, they take advantage of excessive spending on indirect benefits. We show that board of directors does not serve as a significant deterrent to excessive discretionary expenses. Finally, we found that dividend policy is a useful tool to reduce agency conflicts by reducing cash that is available for discretionary uses.
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Rakib, Md Abdullah Al, Md Moklesur Rahman, Md Ashiqur Rahman, Shantanu Chakraborty, M. M. Abu Shahria Shawon, and Fysol Ibna Abbas. "IoT based Controlling of Power Grid." European Journal of Engineering and Technology Research 6, no. 6 (September 20, 2021): 54–57. http://dx.doi.org/10.24018/ejers.2021.6.6.2579.
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An electric network, electric grid, or electricity network is an integrated electricity supply network for producers to consumers. It consists of electricity producing stations. The main objective of this study is to monitor the electricity grid system process, disclose this system at a dangerous level, monitor the current line, and reduce conventional systems expenses. From anywhere on the Internet, we can monitor. We can do it also if a system is enabled or disabled. It uses an electrical microcontroller to monitor a single-phase electrical device using Arduino to read sensor voltage and current and then communicate measured data via a new Android application for wireless monitoring. It enables the monitoring of several basic power quality parameters of basic voltage. The technology also determines the line frequency and power factor.
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Rakib, Md Abdullah Al, Md Moklesur Rahman, Md Ashiqur Rahman, Shantanu Chakraborty, M. M. Abu Shahria Shawon, and Fysol Ibna Abbas. "IoT based Controlling of Power Grid." European Journal of Engineering and Technology Research 6, no. 6 (September 20, 2021): 54–57. http://dx.doi.org/10.24018/ejeng.2021.6.6.2579.
Повний текст джерелаАнотація:
An electric network, electric grid, or electricity network is an integrated electricity supply network for producers to consumers. It consists of electricity producing stations. The main objective of this study is to monitor the electricity grid system process, disclose this system at a dangerous level, monitor the current line, and reduce conventional systems expenses. From anywhere on the Internet, we can monitor. We can do it also if a system is enabled or disabled. It uses an electrical microcontroller to monitor a single-phase electrical device using Arduino to read sensor voltage and current and then communicate measured data via a new Android application for wireless monitoring. It enables the monitoring of several basic power quality parameters of basic voltage. The technology also determines the line frequency and power factor.
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Maddens, Bart. "Het effect van verkiezingsuitgaven : Een verkennend onderzoek op basis van de aangiften bij de lokale verkiezingen van 8 oktober 2000." Res Publica 46, no. 1 (March 31, 2004): 56–79. http://dx.doi.org/10.21825/rp.v46i1.18421.
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Since 1989 candidates in Belgian elections have to declare their campaign expenses, but there is a widespread doubt as to the validity of the declared expenses as an indicator of the real cost of the campaign . After the 2000 local elections, data were collected concerning the campaign expenses of 2762 candidates spread over 134 municipalities in the Flemish region of Belgium. An analysis relating the declared expenses to a number of predictor variables reveals a sensible and systematic pattern, which can be interpreted as an indirect indication of their validity. There is a limit on spending, but the research shows that, on average, the candidates only spend 25% of what they are allowed to. Controlling for a number of relevant background variables, the campaign expenditures were found to have a substantial effect on the preference votes for the candidates.
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Babiak, N., and N. Krutous. "CVP-analysis in the conditions of multiproduct manufacturing as a tool of operational controlling." UKRAINIAN BLACK SEA REGION AGRARIAN SCIENCE 109, no. 1 (2021): 11–19. http://dx.doi.org/10.31521/2313-092x/2021-1(109)-2.
Повний текст джерелаАнотація:
CVP-analysis in the conditions of multiproduct manufacturing as a tool of operational controlling The peculiarities of CVP analysis in conditions of multiproduct manufacturing are revealed, comparing methods of its implementation are carried out. The possibilities of application the results of analysis when making managerial decisions in the operating system are determined. The problem of distribution of general constant retained expenses on separate types of products by various methods, as well as the definition of a break-free level of production and realization of certain types of products based on weighted average margin profits, are investigated. The impact on the profit of changing the level of constant costs and specific variables of expenses through an operating lever within the production enterprise is investigated. Keywords: CVP analysis, variable costs, fixed costs, marginal profit, break-even point, operational analysis, operational controlingl.
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Tepperová, Jana, Jan Pavel, and Lenka Láchová. "Impact of Lump Sum Expense Rates on Public Revenue." Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis 63, no. 3 (2015): 1023–30. http://dx.doi.org/10.11118/actaun201563031023.
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Lump sum expense has special role within the Czech tax system. As the percentages of the lump sum expense used in the Czech Republic are high compared to other EU countries, they are often criticized as distortive and government searches for ways to limit their use. On the other side, the long-standing role of the lump sum expense in the Czech tax system hinders its decrease. Based on the data from the personal income tax returns of self-employed we analyze the use of the lump sum expense in the Czech Republic over the years 2004 to 2012. Using the same data and controlling for other variables, we estimate the impact of the lump sum expenses’ rates on public revenue (personal income tax, social security and health insurance revenue). According to the results, the higher number of taxpayers using the lump sum expense does not influence the public revenue, but there is negative effect of the average portion of lump sum expense to taxable income on the public revenue.
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Машинистова, Г., and G. Mashinistova. "Direct-Costing As One of Most Applicable Methods of Management Accounting of Companies." Auditor 3, no. 10 (November 2, 2017): 37–42. http://dx.doi.org/10.12737/article_59e5b027c80128.52633693.
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Th e paper considers the method of direct-costing, which is used to solve many problems of business, for planning and controlling the results of operations. Th e sense and necessity of formation of the cost price on direct expenses is considered.
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Marpaung, Natasya Bella Safira, Sri Elviani, Zulkifli Siregar, and Abdul Rasyid. "PERANAN ANGGRAN BIAYA PRODUKSI DALAM MENINGKATKAN EFEKTIVITAS DAN EFESIENSI PENGENDALIAN BIAYA PRODUKSI PADA PT. TOLAN TIGA INDONESIA." JRAM (Jurnal Riset Akuntansi Multiparadigma) 8, no. 1 (August 2, 2021): 77–84. http://dx.doi.org/10.30743/akutansi.v8i1.4068.
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This research was conducted to see the role of the production cost budget in increasing the effectiveness and efficiency of controlling production costs at PT. Tolan Tiga Indonesia in North Sumatra. The type of data used is quantitative data. Sources of data used are primary and secondary data. Data collection methods used for this research are documentation, observation and interviews. The data analysis technique used is descriptive analysis. The results showed that the company was still less effective and efficient in carrying out production budget activities, because PT. Tolan Tiga Indonesia has not attempted to improve production cost control in order to increase its effectiveness and efficiency because there are still many levels of unfortunate or unforable variance between the relationship and the company budget. It can be seen in 2016 and 2017 the realization and production costs of PT. Tolan Tiga Indonesia in North Sumatra experienced a favorable variance where the realization rate decreased compared to the company budget. The unfavorable deviation was caused by high staff allowance expenses, increased overhead expenses, increased management expenses, increased depreciation expenses and increased third party depreciation expenses.
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BOBYLEVA, Aleksandra S., and Svetlana Yu MAKSIMOVA. "Formation of information base of financial risk controlling in agricultural organizations using the model of integrated financial risk assessment." Financial Analytics: Science and Experience 15, no. 1 (February 28, 2022): 4–22. http://dx.doi.org/10.24891/fa.15.1.4.
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Subject. The article describes the development of algorithm for implementation of a model for integrated assessment of financial risk in agricultural organizations. Objectives. We aim at defining the integrated index of financial risk assessment, based on indicators of financial risk controlling, as a system of monitoring the risk factors in the financial activities of the organization, to create the informational base of financial risk controlling. Methods. The study rests on methods of statistical analysis, namely representative sampling and grouping. Results. The paper defines the integrated indicator of financial risk assessment on the basis of indicators of financial risk controlling and its parameters, in particular, the multi-factor indicator that includes the product of unilaterally directed values of indicators of return on sales, the share of current assets in total assets, the ratio of other income and other expenses. We determine an algorithm for implementing a model of integrated assessment of financial risk and updating the financial risk controlling. Conclusions. High risks, including seasonal risks, and revenues from government budgets, influence the financial result of agricultural organizations. Non-core income and expenses have a significant impact on the final result, which should also be taken into account, when assessing the financial risk. Our conclusions are underpinned and confirmed by calculations. They can be used in strategic planning for funding sources and areas of financial resource distribution to mitigate the overall financial risk.
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Kruglyak, Z. I. "Organization of accounting of costs for the production of agricultural products in budgetary institutions." Buhuchet v sel'skom hozjajstve (Accounting in Agriculture), no. 11 (November 1, 2021): 54–68. http://dx.doi.org/10.33920/sel-11-2111-05.
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The article provides recommendations on the organization of accounting for the costs of production and processing of agricultural products in budgetary institutions. The proposed composition of direct costs, overhead and general economic expenses, the frequency and methods of their distribution are based on the compilation of the requirements of federal standards for public sector organizations and industry methodological recommendations. Minimizing the composition of general economic distributable expenses that are not controlled by the managers of the cost centers of the crop, livestock and processing industries will allow using accounting information for the purpose of controlling and managing costs for the responsibility centers.
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Zhang, Jing, and Lin Sun. "Analysis of Influencing Factors on Hospitalization Expenses of Patients with Breast Malignant Tumor Undergoing Surgery: Based on the Neural Network and Support Vector Machine." Journal of Healthcare Engineering 2021 (November 24, 2021): 1–7. http://dx.doi.org/10.1155/2021/9268660.
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Objective. Analyze the influencing factors of hospitalization expenses of breast cancer patients in a tertiary hospital in Chengdu and provide a basis and suggestion for controlling the unreasonable increase of medical expenses. Methods. The first pages of all inpatient medical records of patients with breast malignant tumor from 2017 to 2020 were extracted, and the descriptive analysis, single-factor analysis, and multifactor analysis were conducted by using the statistical method and data mining method to explore the influencing factors of hospitalization expenses. Results. In 2017–2020, the average hospitalization cost and the average surgical treatment cost increased year by year, and the number of operations, actual hospitalization days, and CCI were the important influencing factors. Conclusion. It is suggested to strengthen the supervision of medical rationality and eliminate the waste of medical resources; and we should improve the efficiency of diagnosis and treatment services, so as to shorten the actual length of hospitalization; at the same time, the combination of DRG grouping and fine management can be used to control the hospitalization expenses.
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Fairman, Kathleen A., and Brenda R. Motheral. "Helicobacter Pylori Eradication in Clinical Practice: Retreatment Rates and Costs of Competing Regimens." Annals of Pharmacotherapy 34, no. 6 (June 2000): 721–28. http://dx.doi.org/10.1345/aph.19271.
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OBJECTIVE: To measure outcomes for eradication regimens for Helicobacter pylori infection in routine clinical practice. DESIGN: Retrospective analysis of an integrated medical and pharmacy claims database identified patients treated from June 1, 1995 through May 31, 1996, and followed the patients' claims until December 31, 1996. SETTING: The database represented multiple health plans throughout the US. PATIENTS: Patients were ≥16 years old, continuously enrolled from April 1, 1995, to December 31, 1996, and met clinical (diagnostic or procedural) criteria. INTERVENTION: Patient cohorts were treated with bismuth-based triple (n = 98), proton-pump inhibitor (PPI)–based triple (n = 180), or PPI-based dual (n = 337) regimens. OUTCOME MEASURES: Retreatment; monthly postregimen medical expense, controlling for preregimen expense; and drug cost per successfully treated patient. Cox regression (retreatment analysis) and ANCOVA (postregimen expense analysis) adjusted for age, gender, diagnostic/procedural criteria met by patient, and specialty physician use. RESULTS: Retreatment rates were higher (p < 0.05) for PPI-based dual than bismuth-based or PPI-based triple-therapy cohorts. Retreatment rates for bismuth- and PPI-based triple-therapy cohorts were not significantly different. Total and follow-up (excluding the first 2 wk of treatment) expenses were higher for retreated than nonretreated patients (p < 0.01). Total expenses were higher for the PPI-dual cohort (p < 0.05) than for triple cohorts. Drug costs per successfully treated patient were $30 for bismuth-based, $172 for PPI-based triple, and $208 for PPI-based dual-therapy regimens. CONCLUSIONS: PPI-based dual-therapy regimens are not cost-effective in H. pyloritreatment. Further study should compare more costly (PPI-based) versus less costly (bismuth-based) triple-therapy regimens.
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Bhutta, Neil, Jacqueline Blair, and Lisa Dettling. "The Smart Money is in Cash? Financial Literacy and Liquid Savings Among U.S. Families." Finance and Economics Discussion Series 2021, no. 076 (November 29, 2021): 1–43. http://dx.doi.org/10.17016/feds.2021.076.
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Most financial advisors recommend storing three to six months of expenses in liquid assets in case of an emergency. Yet we estimate that more than half of U.S. families do not have at least three months of their non-discretionary expenses in liquid savings. We find that financial literacy is strongly predictive of having three months of liquid savings, controlling for income, income variability, and even parental resources. We also find that financial literacy predicts liquid savings across the income distribution. These results indicate that accumulation of an emergency fund is not simply a function of income. Finally, financial literacy is predictive of liquid savings even among high illiquid wealth households. This suggests that the phenomenon of "wealthy hand-to-mouth" families may reflect financial mistakes rather than portfolio optimization. Our paper highlights the importance of financial knowledge in explaining families' preparedness to deal with unexpected expenses or disruption in their income.
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Mahagiyani, Mahagiyani. "ANALISIS STRUKTUR BIAYA PRODUKSI DAN UNIT COST UNTUK PENGENDALIAN BIAYA PRODUKSI." JOURNAL OF APPLIED MANAGERIAL ACCOUNTING 1, no. 2 (October 4, 2017): 208–15. http://dx.doi.org/10.30871/jama.v1i2.512.
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The high number of Usaha Kecil Menengah (UKM), Low-Middle Business, leads to increase tough competition among them. This competition requires the businessmen to improve efficiency and effectiveness inrunning the business. The purpose of this research is to find out the comparison between production cost structure and unit cost or cost per unit. This research is also aimed at controlling production cost through cost structure analysis, cost control and unit cost control. This is based on production cost accounting which consists of raw material cost, manpower cost, and factory overhead cost. In recording the raw material based on the result of the research. It is necessary to use counting method by applying stock card either FIFO or LIFO. In terms of manpower, cost controlling, which has never been done so far, is in need to do so. This card functions to monitor the arrival and leaving time of the workers. Depreciation cost has not been included in overhead cost, such as supporting material cost, electricity and rental. The utilization time of production equipment will be implemented to calculate the overhead cost of production basic expense (cost). Keywords: Production Cost, Cost Component, Production Basic Expenses (Cost), Unit Cost.
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HOLLIS, AIDAN, and ARTHUR SWEETMAN. "The Role of Local Depositors in Controlling Expenses in Small-Scale Financial Intermediation: An Empirical Analysis." Economica 74, no. 296 (November 2007): 713–35. http://dx.doi.org/10.1111/j.1468-0335.2007.00592.x.
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Ni, Ziling, Jie Jia, Lu Cui, Siyu Zhou, and Xiaohe Wang. "The Impact of China’s Zero Markup Drug Policy on Hospitalization Expenses for Inpatients in Tertiary Public Hospitals: Evidence Based on Quantile Difference-in-Difference Models." Healthcare 9, no. 7 (July 18, 2021): 908. http://dx.doi.org/10.3390/healthcare9070908.
Повний текст джерелаАнотація:
Objectives: The aim of this study was to determine the impact of the Zero Markup drug (ZMD) policy on hospitalization expenses for inpatients in tertiary Chinese hospitals. Methods: Using the administrative data from hospital electronic health records (EHRs) between 2015 and 2017, we implemented the quantile difference-in-differences (QDID) estimators to evaluate the impact of the ZMD policy on hospitalization expenses while controlling for patient-level and hospital-level characteristics. Results: According to the QDID models, the introduction of ZMD policy significantly induced lower drug costs for all inpatients especially at the 50th (-USD 507.84 (SE = USD 90.91), 75th (-USD 844.77 (SE = USD 149.70), and 90th (-USD 1400.00 (SE = USD 209.97)) percentiles of the overall distributions. However, the total hospitalization, diagnostic, treatment, material and services expenses for inpatients were significantly higher for the treated group than the control group. This tendency was more pronounced for inpatients in tertiary hospitals with lower expenses (in the 10th, 25th and 50th percentiles). Conclusion: The implementation of ZMD policy alone may not be enough to change the medical service providers’ profit-driven behavior. The targeted supervision of hospital costs by the Chinese health administration department should be strengthened to avoid unreasonable hospital charges.
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Carswell, Andrew. "An analysis of operating expense control within US multifamily properties." Property Management 35, no. 1 (February 20, 2017): 48–66. http://dx.doi.org/10.1108/pm-10-2015-0053.
Повний текст джерелаАнотація:
Purpose The purpose of this paper is to determine the effect that ownership and management structures have on ability to control operating expenses. For individual investors, intensity of management experience is also explored as a possible explanatory variable for operating expenses. For property management services that are contracted out, the level of the fee is investigated as a possible cause for movements in operating expenses as well. Finally, operating expenses are used as a possible explanatory variable for a property’s lease-up performance during the year. Design/methodology/approach The analysis consists of a series of regression models performed on data provided by the 2012 Rental Housing Finance Survey (RHFS) in the USA. The RHFS is a unique data set that covers a wide degree of information on multifamily properties. The RHFS represents 2,260 properties in total, and covers various aspects of the apartment industry, including financing and operational cost measures. Control variables used as independent variables include number of units, year of property acquisition, and age of building. Findings Individual ownership and self-management proved to be statistically significant drivers in driving down log operating expenses. Hours spent by individuals performing property management roles on their own properties had a slightly positive association with operating expenses. For professional managers, the fees devoted solely to the manager or management company had a highly significant and positive effect on other operating costs. Finally, when separating out the individual components of operating expenses, only two variables had significant effects on tenant lease-ups: management expenses (positive) and security expenses (negative). Research limitations/implications The data set is potentially biased toward those properties with less than 100 units, and thus it would be problematic to assume that these findings are generalizable to the population at large. There are also no geographic coding indicators within the RHFS data set, which eliminates the potential to control for various market factors and rural/urban differences. Practical implications The research provides an understanding of some of the basic factors behind increases in operating expenses, which ultimately has implications for performance benchmarks such as net operating income and property market value. Social implications The reasonable controlling of operating expenses ultimately has potentially positive implications for low- to moderate-income populations, who would ultimately experience lower rents as a result. Originality/value This research represents one of the first known uses of the RHFS database.
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Zynchenko, S. H. "CONTROL OF TRANSPORT AND TECHNOLOGICAL SYSTEM OF A SEA PORT." Scientific Bulletin Kherson State Maritime Academy 1, no. 22 (2020): 22–34. http://dx.doi.org/10.33815/2313-4763.2020.1.22.022-034.
Повний текст джерелаАнотація:
the transport and technological system (TTS) of a seaport serving the industrial-agricultural East Ukrainian region. In the course of controlling processes, much attention is being paid to the analyses of performance indicators, high-quality and efficient management organization, clear interaction of structural divisions as well as uniformity of work performers. The paper is devoted to studying the evolution of the concept of “controlling”, features of the development of this method in relation to the operation of processes and objects of seaports in Ukraine against the background of the competitive environment escalation, deregulation of cargo traffic, and the availability of subrogation equipment. The theoretical system of controlling the work of the TTS of the seaport is made up of effectometrics. The theoretical concepts of "process controlling" and "object controlling" were further developed. The criteria for the effectiveness of the system control of a transport company are determined, which is considered to be highly necessary in order to assess the company’s expenses. Practical measures with reference to the application of the method for controlling the functioning of the TTS in a seaport, which serves the industrial and agricultural region, have been developed.
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Soebandi, Soebandi. "INFORMASI AKUNTANSI UNTUK MENENTUKAN BARGA JUAL." EKUITAS (Jurnal Ekonomi dan Keuangan) 5, no. 1 (December 6, 2016): 16. http://dx.doi.org/10.24034/j25485024.y2001.v5.i1.1919.
Повний текст джерелаАнотація:
The management accounting system produces information for internal users, whereas the financial accounting system produces it for external users. Thus, management accounting could be properly called internal accounting. Specially, management accounting iden tified, collects, measures, classifies, and reports information that is usefal to managers in planning, controlling and decision making.The managers decision making likes price policy . The information for price policy are cort of goods manufactured statement, financial statement, operating expenses statement.
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Clark, Rashel L., Oluremi A. Famodu, Makenzie L. Barr, Rebecca L. Hagedorn, Jane Ruseski, Jade A. White, Caitlin M. Warner, et al. "Monetary Cost of the MyPlate Diet in Young Adults: Higher Expenses Associated with Increased Fruit and Vegetable Consumption." Journal of Nutrition and Metabolism 2019 (May 2, 2019): 1–7. http://dx.doi.org/10.1155/2019/2790963.
Повний текст джерелаАнотація:
Background. Cost is a commonly reported barrier to healthy eating. This is a secondary research analysis designed to examine the food expenditures of young adults on a university campus following the United States Department of Agriculture (USDA) MyPlate guidelines for fruits and vegetables. Methods. Meal receipts and dietary intake were recorded weekly. Anthropometrics and clinical assessments were recorded before intervention. Researchers rated compliance based on the participant’s dietary food log, receipt matching, food pictures, and reports during weekly 1-hour consultations. Results. Fifty-three young adults (18–30 years old) at-risk of, or diagnosed with, metabolic syndrome (MetS) were enrolled in the study, with 10 excluded (n = 43) from analyses due to enrollment in a fixed cost university campus dining meal plan. A two sample t-test assessed differences in food costs and regression analysis determined associations between food cost and diet compliance while controlling for confounding factors of age, sex, and body mass index (BMI). Diet compliant subjects (n = 38) had higher weekly food cost at $95.73 compared to noncompliant subjects (n = 5) who spent $66.24 (p=0.01). A regression analysis controlling for age, sex, BMI, and geographical region also indicated cost differences based on diet compliance (p<0.0001). Conclusion. Results indicate an ∼$29.00 per week increase in food cost when eating the recommended amount of fruit and vegetables. These findings can contribute to research incentive design, program planning cost, and determining effective interventions to improve diet in this population.
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Leibowitz, Arleen A., Diane Tan, and Jennifer L. Gildner. "The Effect of Hospice on End-of-Life Costs for Terminal Medicare Patients With HIV." INQUIRY: The Journal of Health Care Organization, Provision, and Financing 57 (January 2020): 004695802096938. http://dx.doi.org/10.1177/0046958020969381.
Повний текст джерелаАнотація:
One-quarter of annual Medicare expenses in the traditional program (non-Medicare Advantage) are expended for 5% of Medicare enrollees, with much of this expenditure occurring in the last year of life. Hospice use may reduce end-of-life costs. However, evidence has been inconclusive due to sample selection and differences in insurance coverage for hospice. Claims data for HIV-positive Californians enrolled in Medicare who died in the period 2008 to 2010 were used to examine the relationship between hospice use and costs in the last 6 months of life. Logit estimates related hospice use to sickness levels and demographics. Inpatient and outpatient costs were analyzed separately. Logit regressions examined hospitalization probability. Robust regressions were used to examine the determinants of conditional inpatient costs and non-inpatient costs. Bootstrapped post-estimates were then used to determine the marginal probability of costs for the sample by hospice use. Hospice users have greater disease burden and are less likely to be African American. Controlling for disease burden, hospice users would have non-inpatient costs that were $14 771 greater than hospice non-users, but inpatient costs that were $20 522 lower. Thus, hospice reduces costs on net. Hospice is chosen by patients with more comorbidities. Controlling for these comorbidities, hospice use is associated with lower inpatient costs, greater non-inpatient costs and reduced end-of-life costs.
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Kauffman, Jonas B., and Loren W. Tauer. "Successful Dairy Farm Management Strategies Identified by Stochastic Dominance Analyses of Farm Records." Northeastern Journal of Agricultural and Resource Economics 15, no. 2 (October 1986): 168–77. http://dx.doi.org/10.1017/s0899367x00001173.
Повний текст джерелаАнотація:
First-degree and second-degree stochastic dominance were used to separate a panel of 112 dairy farms with ten annual observations per farm into successful and less successful groups using four different performance measures. Logit regression using 16 independent variables was then used to determine important farm characteristics leading to farm success. High milk production and controlling hired labor and purchased feed expenses were important. The selective adoption of new technologies was also important. Optimal debt-asset ratios varied over the 10-year period.
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Li, Jiajing, Yanran Huang, Stephen Nicholas, and Jian Wang. "China’s New Cooperative Medical Scheme’s Impact on the Medical Expenses of Elderly Rural Migrants." International Journal of Environmental Research and Public Health 16, no. 24 (December 6, 2019): 4953. http://dx.doi.org/10.3390/ijerph16244953.
Повний текст джерелаАнотація:
Background: With rapid urbanization in China, the scale of elderly migrants from rural areas to urban cities has increased rapidly from 5.03 million in 2000 to 13.4 million people in 2015. Methods: Based on the unbalanced panel data obtained from the Chinese Longitudinal Healthy Longevity Survey, this study investigates the impact of changes to the New Cooperative Medical Scheme (NCMS) on the medical expenditure of Chinese elderly rural migrants by using seemingly unrelated regression models. Results: NCMS coverage for elderly rural migrants rose from 11.83% in 2005 to 87.33% in 2014. The effective reimbursement rate increased significantly from 4.53% in 2005 to 36.44% in 2014, and out-of-pocket/income fell by 50% between 2005 and 2014. The NCMS significantly increased the effective reimbursement rate by 12.4% and out-of-pocket medical expenditure/income by 7.5% during this decade but played an insignificant role in reducing out-of-pocket payments. Conclusions: Policy makers need to promote a two-pronged strategy, which involves controlling the excessive growth of urban medical expenses and continuing to reform NCMS reimbursements for medical treatment, so non-urban resident elderly rural migrants can fully enjoy the welfare benefits of migration and urbanization.
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Li, Han. "Unconditional Accounting Conservatism and Real Earnings Management." International Journal of Financial Research 9, no. 2 (February 5, 2018): 203. http://dx.doi.org/10.5430/ijfr.v9n2p203.
Повний текст джерелаАнотація:
This research examines the relationship between unconditional accounting conservatism and real earnings management in China’s corporations. Using the regression models, the real earnings management proxies are found by the abnormal cash flow of operations, the abnormal operation costs and the abnormal discretionary expenses and the aggregated measures. The research sheds light on the negative relationship between unconditional accounting conservatism and real earnings management after controlling internal control quality and audit risk. The results of these inferences remain the same after dealing with the robustness analysis and the endogeneity concerns.
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Yang, Dong-Hoon, Youngsun Kwon, Jae Jeung Rho, and Mikyoung Ha. "The Value Drivers of US Internet Retailers." Review of Pacific Basin Financial Markets and Policies 06, no. 03 (September 2003): 253–71. http://dx.doi.org/10.1142/s0219091503001080.
Повний текст джерелаАнотація:
This study empirically explores the role of web traffic in explaining the stock prices of e-tailers. In particular, we hypothesize that the actual buy rate is a key value driver of Internet retailers because it represents the direct performance of these firms in the electronic market place. Our empirical analysis indicates that the buy rate is strongly related to the market value of e-tailers in a positive way after controlling for the roles of such financial valuation measures as net income, revenue, sales and marketing expenses, research and development costs, and book value.
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Aljeaban, N. A., L. K. M. O. Goni, B. G. Alharbi, M. A. Jafar Mazumder, S. A. Ali, T. Chen, M. A. Quraishi, and H. A. Al-Muallem. "Polymers Decorated with Functional Motifs for Mitigation of Steel Corrosion: An Overview." International Journal of Polymer Science 2020 (April 1, 2020): 1–23. http://dx.doi.org/10.1155/2020/9512680.
Повний текст джерелаАнотація:
Corrosion is a hazardous phenomenon having a devastating impact on technological and industrial applications, particularly in the oil and gas industries. Therefore, controlling the corrosion of metals is an important activity of technical, economical, environmental, and aesthetical importance in order to save huge expenses in materials, equipment, and structure. The use of corrosion inhibitors is one of the best options for controlling the metallic corrosion in various corrosive media. Numerous problems aroused with the use of inorganic and small molecule organic corrosion inhibitors, and the use of polymeric corrosion inhibitors came into limelight. This review article provides an overview of the recent development of different classes of corrosion inhibitors with special emphasis on different functional motifs of natural, synthetically modified natural, and synthetic polymeric materials. The significance, mechanism, and challenges of using polymeric materials as corrosion inhibitors are also highlighted in the review.
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Bairagi, Ranajit Kumar, and William Dimovski. "The direct costs of raising external equity capital for US REIT IPOs." Journal of Property Investment & Finance 30, no. 6 (September 21, 2012): 538–62. http://dx.doi.org/10.1108/14635781211264513.
Повний текст джерелаАнотація:
PurposeThe purpose of this paper is to investigate the total direct costs of raising external equity capital for US real estate investment trust (REIT) initial public offerings (IPOs).Design/methodology/approachThe study provides recent evidence on total direct costs for a comprehensive dataset of 125 US REIT IPOs from 1996 until June 2010. A multivariate OLS regression is performed to determine significant factors influencing the level of total direct costs and also underwriting fees and non‐underwriting direct expenses.FindingsThe study finds economies of scale in total direct costs, underwriting fees and non‐underwriting expenses. The equally (value) weighted average total direct costs are 8.33 percent (7.52 percent), consisting of 6.49 percent (6.30 percent) underwriting fees and 1.87 percent (1.22 percent) non‐underwriting direct expenses. The study finds a declining trend of total direct costs for post 2000 IPOs which is attributed to the declining trend in both underwriting fees and non‐underwriting direct expenses. Offer size is a critical determinant for both total direct costs and their individual components and inversely affects these costs. The total direct costs are found significantly higher for equity REITs than for mortgage REITs and are also significantly higher for offers listed in New York Stock Exchange (NYSE). Underwriting fees appear to be negatively influenced by the offer price, the number of representative underwriters involved in the issue, industry return volatility and the number of potential specific risk factors but positively influenced by prior quarter industry dividend yield and ownership limit identified in the prospectus. After controlling for time trend, the paper finds REIT IPOs incur higher non‐underwriting direct expenses in response to higher industry return volatility prior to the offer.Originality/valueThis paper adds to the international REIT IPO literature by exploring a number of new influencing factors behind total direct costs, underwriting fees and non‐underwriting direct expenses. The study includes data during the recent GFC period.
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Nuzhna, Oksana, Nataliia Tluchkevych, Nataliia Semenyshena, Kateryna Nahirska, and Irina Sadovska. "Making managerial decisions in the agrarian management through the use of ABC-Analysis tool." Independent Journal of Management & Production 10, no. 7 (May 1, 2019): 798. http://dx.doi.org/10.14807/ijmp.v10i7.901.
Повний текст джерелаАнотація:
The current paper is focused on material resources as a controlling factor in crop production. It has been found that according to the analysis of crop production expenditures in agricultural enterprises of Ukraine an expense structure consists of approximately 70% of material costs. In this regard, the ABC-analysis is utilized with the aim to determine the items of material expenses that significantly affect the cost and consequently the process of operational management for making decisions. The findings of the ABC-analysis of material expenditures for crop production in terms of elements at Ukrainian agricultural enterprises made it possible to determine the types of control (systematic, periodic, selective) that should be applied for different cost groups focusing on the most significant items of the material expenses. Expenditures are classified according to the stages of the technological process and types of the technology for crop cultivation, allowing to control the scope of production costs at each stage of crops growing. These stages can be the basis for the application in the system of cost management of Activity Based Costing model. It is proposed to apply the operational control of material costs through the budgeting system in the agrarian management. It plays a leading role in the management system providing the process of managerial decisions making with the operative information about the actual indicators of material costs and their deviations. A form fragment of a flexible budget on material expenditures for winter wheat production has been elaborated. The enterprise managers can make operational, current and strategic management decisions and, consequently, influence the change of material resources, adjusting them to the technological processes stages in production and sales of goods, works and services based on the proposed form of a budget.
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Hosseinipour, Seyed Ehsan, Mohamad Reza Ahmadzadeh, and Bahareh Zanjirchi. "Quality Management in Textile through Noble Methodology and Six Sigma." Advanced Materials Research 332-334 (September 2011): 351–55. http://dx.doi.org/10.4028/www.scientific.net/amr.332-334.351.
Повний текст джерелаАнотація:
In recent decades, different concepts in quality management in textile industries have been introduced. Quality is a highly significant concept and also is the most basic challenge for textile industries. What we called controlling in the past, now has been replaced by “quality control”. Among these strategies, production and noble thought in order to recognize and remove not valuable resources on one hand, and six sigma in order to recognize and remove error elements in the process on the other hand, have developed the textile factories. Six sigma and noble methodology are two very strong strategies in for textile companies to reach success and have high quality products. Noble methodology causes a cut in the expenses through optimizing the process whereas six sigma is related to the customers’ expectations or needs. It also improves quality through measuring and controlling the deficits. This study is an attempt to improve textile products through two views: six sigma and noble methodology. Each of them this objective by its own .
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Vicente, Fábio Henrique, Marcos Aurélio Lopes, Francisco Helton Sá de Lima, Fabio Raphael Pascoti Brunh, Letícia Nogueira Resende, Thiago Zulli Zanardo Resende, and Marcelo Simão da Rosa. "Cost of controlling Rhipicephalus microplus in dairy cattle through different methods." Semina: Ciências Agrárias 41, no. 6supl2 (November 6, 2020): 3121–32. http://dx.doi.org/10.5433/1679-0359.2020v41n6supl2p3121.
Повний текст джерелаАнотація:
This study examines the cost of applying ixodicides by using three methods (subcutaneous injection, pour-on and spraying), in different animal categories, to generate information that can help in the choice of the method. The research was carried out between May and September 2017, in the dairy cattle section of the Federal Institute of Education, Science and Technology of the South of Minas Gerais - IFSULDEMINAS - Muzambinho campus, state of Minas Gerais, Brazil. All operational expenses related to the application of the ixodicides were recorded. Data were collected by three people: two to time the application of the product and one to record the measured data. Twenty-seven Holstein cattle infested with Rhipicephalus microplus were used, consisting of 12 calves, six heifers and nine adult cows. A simulation was carried out with 50 and 100 animals to check the effect of the production scale on the cost of applying the ixodicides. Application times (animal transport, product dosing and application itself) for the calves, heifers and cow categories were shorter in the injection and pour-on methods, which did not differ from each other in any of the three studied categories. The time spent per animal on the washing of personal protective equipment and washing of sprayer reduced as the number of animals increased, because these procedures are performed only once regardless of the number of animals. The pour-on method was the least expensive. Production scale was found to be an important factor for diluting fixed costs and optimizing labor.
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Shaikh, Ruqia, Guo Fei, Muhammad Shaique, and Muhammad Rizwan Nazir. "Control-Enhancing Mechanisms and Earnings Management: Empirical Evidence from Pakistan." Journal of Risk and Financial Management 12, no. 3 (August 7, 2019): 130. http://dx.doi.org/10.3390/jrfm12030130.
Повний текст джерелаАнотація:
Separation of ownership and control plays a significant role in determining the agency cost, and there are many consequences of this agency problem. The control-enhancing mechanisms enhance control of controlling shareholders who expropriate small shareholders. Controlling shareholders are different in different countries; majorly, family firms are controlling firms in Pakistani context. The use of control-enhancing mechanism is rampant in emerging economies, and even some developed countries, related research especially in Pakistan requires evidence. This study exhibits a pooled cross-sectional analysis of listed companies in Pakistan between 2005 and 2016. In this research, we have examined the influence of control-enhancing mechanisms on firms’ earnings management and which mechanism (pyramid control, multiple control chains, and cross-holding control) is significantly influencing the earnings management of firms. We have analyzed both types of earnings manipulation techniques (accrual and real earning management). Our results explicate that the pyramid control and multiple control chain mechanisms are significantly positively related to the accruals earning management and real earnings management, unveiling that firms with these controls manipulate earnings with discretionary accruals as well as with real activity manipulation. Real activity manipulation enhances firms to overproduce the inventory (decreasing the unit price) and to reduce the discretionary expenses (increasing the reported earnings).
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Elrazaz, Tariq Zaglol, Moataz Elmassri, and Yousry Ahmed. "Real earnings manipulation surrounding mergers and acquisitions: the targets’ perspective." International Journal of Accounting & Information Management 29, no. 3 (June 8, 2021): 429–51. http://dx.doi.org/10.1108/ijaim-11-2020-0188.
Повний текст джерелаАнотація:
Purpose This paper aims to investigate whether UK public targets manage their earnings using real activities manipulation in the period prior to the announcement of a mergers and acquisition (M&A). It also examines whether the payment method in M&As affects the degree to which takeover targets manipulate earnings. Design/methodology/approach Using a sample of 131 UK listed targets acquired over the period 1995–2013, this paper examines real earnings management (REM) by employing OLS regression models. The data related to deals have been mainly collected from Thomson One Banker and Thomson Reuters Eikon databases. REM is examined by investigating abnormal cash flow from operations, abnormal discretionary expenses and abnormal production costs. This analysis was supplemented by conducting additional robustness checks. Findings The results show that UK takeover targets manage earnings upwards through cutting discretionary expenses in the year prior to the acquisition, while they do not do so by manipulating sales or production costs. Moreover, targets of cash-only or mixed-payment deals do not have the same strong motivation to manage their earnings as stock-financed deal target counterparts do. Our results continue to hold after using alternative accrual earnings management (EM) measures, controlling for unobservable firm heterogeneity using the fixed-effect model and controlling for endogeneity using the two-stage Heckman (1979) model. Practical implications The main findings of this study could be beneficial for various parties involved M&As, such as standard setters and regulators. A need arises to improve disclosure rules and enhance overall financial reporting quality in the capital markets with the aim of reducing information asymmetry and agency conflicts. Originality/value As far as the literature on EM around M&As is concerned, only EM by acquirers has been examined, and not much attention has been paid to targets’ EM.
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Cairney, Timothy D., and George R. Young. "Homogenous Industries and Auditor Specialization: An Indication of Production Economies." AUDITING: A Journal of Practice & Theory 25, no. 1 (May 1, 2006): 49–67. http://dx.doi.org/10.2308/aud.2006.25.1.49.
Повний текст джерелаАнотація:
In this study, we examine the association between industry homogeneity and auditor specialization. We find a significant association between our proxies for industry homogeneity (change in industry-member operating expenses) and auditor specialization (auditor concentration and auditor focus) after controlling for extent of industry regulation, litigiousness, growth, client-industry concentration, and the number of industry members. The positive relation between our specialist proxies and industry homogeneity indicates that auditors seek additional firms to audit in industries in which members have similar operations. This suggests that auditor specialization provides a cost-based competitive advantage because the cost of developing expertise is spread over more clients. Thus, in contrast to recent criticisms of auditor concentration, specialization results in more efficient audits.
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Lee, Seung-Ju, and Yourim Yoon. "Electricity Cost Optimization in Energy Storage Systems by Combining a Genetic Algorithm with Dynamic Programming." Mathematics 8, no. 9 (September 7, 2020): 1526. http://dx.doi.org/10.3390/math8091526.
Повний текст джерелаАнотація:
Recently, energy storage systems (ESSs) are becoming more important as renewable and microgrid technologies advance. ESSs can act as a buffer between generation and load and enable commercial and industrial end users to reduce their electricity expenses by controlling the charge/discharge amount. In this paper, to derive efficient charge/discharge schedules of ESSs based on time-of-use pricing with renewable energy, a combination of genetic algorithm and dynamic programming is proposed. The performance of the combined method is improved by adjusting the size of the base units of dynamic programming. We show the effectiveness of the proposed method by simulating experiments with load and generation profiles of various commercial electricity consumers.
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KUO, CHII-SHYAN, and SHIH-TI YU. "THE EFFECTS OF FIRM CHARACTERISTICS AND RECOGNITION POLICY ON EMPLOYEE STOCK OPTIONS PRICES AFTER CONTROLLING FOR SELF-SELECTION." Annals of Financial Economics 09, no. 02 (September 2014): 1440003. http://dx.doi.org/10.1142/s201049521440003x.
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We examine whether and how firm characteristics, including firm size and liquidity, affect the relation between employee stock option (ESO) grants (as proxied by disclosed ESO expenses) and firm value. We also investigate how the implementation of a new share-based compensation recognition rule affects the pricing effect of ESOs. Prior studies have provided mixed results concerning how ESOs affect firm value. We argue that their findings could be attributable to self-selection and a non-uniform ESO-share price relation. We use the threshold model to address our research questions after controlling for self-selection bias. We find that markets tend to positively price ESOs in the case of firms characterized by large size and low liquidity. In addition, we find that after the new rule came into effect, ESOs became positively associated with firm value. These results are congruent with ownership and symbolic value theories, the lifecycle stages hypothesis and the contention that an ESO expensing policy enhances the quality of financial statements.
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Zaman, Khalid, Muhammad Khalid Anser, Usama Awan, Wiwik Handayani, Hailan Salamun, Abdul Rashid Abdul Aziz, Mohd Khata Jabor, and Kamalularifin Subari. "Transportation-Induced Carbon Emissions Jeopardize Healthcare Logistics Sustainability: Toward a Healthier Today and a Better Tomorrow." Logistics 6, no. 2 (April 15, 2022): 27. http://dx.doi.org/10.3390/logistics6020027.
Повний текст джерелаАнотація:
Background: Logistics operations are considered essential for transporting commodities from one location to another, helping to promote global economic activity. On the other hand, its negative impact eclipses its positive impact, namely the rise in healthcare expenditures due to its ecological footprint. Globally, rising out-of-pocket health expenses result from logistic-induced carbon emissions, posing a danger to the long-term viability of healthcare. Methods: Based on this critical fact, this study examined the impact of logistics operations on healthcare costs by controlling for carbon emissions, fuel imports, and economic development across a large cross-section of 131 nations by using the Robust Least Squares Regression. Results: The findings demonstrate a U-shaped association between logistical operations and healthcare expenditures, i.e., if there is a 1% increase in logistics operations, healthcare expenditures decrease by −2.421% initially, while at later stages, healthcare costs would increase by 0.139%. On the other hand, increased fuel imports and economic growth due to logistics activities are increasing healthcare expenditures with an elasticity estimate of 0.087% and 0.147%, respectively. According to the forecasting predictions, logistics-induced carbon emissions, fuel imports, and economic expansion will increase healthcare expenses. Conclusions: A sustainable logistics operation is critical for strengthening healthcare infrastructure and meeting the global carbon neutrality goal.
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Wong, Y., O. Hamilton, B. Egleston, K. Salador, C. Murphy, and N. J. Meropol. "Understanding how out-of-pocket expenses, treatment value, and patient characteristics influence treatment choices." Journal of Clinical Oncology 27, no. 15_suppl (May 20, 2009): e20543-e20543. http://dx.doi.org/10.1200/jco.2009.27.15_suppl.e20543.
Повний текст джерелаАнотація:
e20543 Background: Cost-sharing is a method to control “over-use” of healthcare services but may have the unintended consequence of reducing utilization of necessary services among vulnerable patients (pts). It is not known if cost influences pts’ choices of cancer treatments. Methods: A survey was administered to a convenience sample of pts on surveillance for localized cancer. Domains included demographic questions as well as clinical scenarios to elicit the maximum co-payment pts would be willing to pay for hypothetical cancer treatments. Scenario A described adjuvant therapy; questions varied reductions in recurrence rates from 5–20%. Scenario B described palliative therapy; questions varied 2-year survival between 19–34%. Scenario C described palliative therapy; questions varied improvement in median life expectancy from 11–20 months. GEE fit multiple logistic regressions examined pts’ characteristics associated with willingness to pay (WTP). Pts chose from 9 co-payment levels (highest: >$7,000/6 months for Scenario A; >$1,000/3 weeks for Scenarios B-C), which were dichotomized (highest 5 vs lowest 4 levels). Results: 60 pts completed the survey. Demographics: Female (78%); < 65 (83%), Caucasian (97%), college degree (58%). 13% reported making financial sacrifices to pay for treatment. Overall, pts showed a greater WTP for more effective treatments (p<0.05 for all 3 scenarios). In Scenario B, pts who were currently working demonstrated a greater WTP (OR 12.6 95% CI 2.0 -80.4) when controlling for dichotomized efficacy. In Scenario C, pts with a college degree showed greater WTP (OR 5.0, 96% CI 1.2–20.9). In addition, pts who reported having to make previous financial sacrifices for care showed lower WTP (OR 0.2 95%CI 0.04–0.6). Conclusions: Pts may assign a higher value to treatments of greater efficacy. Even among this relatively young, affluent and educated group, demographic variables were associated with WTP. Larger studies in more diverse populations are required to further elucidate how cost may influence pts'treatment choices and contribute to health disparities. These findings may inform health policy by suggesting benefit plans that use cost sharing to optimize use of limited health care resources without compromising access to needed care. [Table: see text]
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Trahan, Emery A. "Mutual fund governance and fund performance." Corporate Ownership and Control 5, no. 4 (2008): 384–92. http://dx.doi.org/10.22495/cocv5i4c3p5.
Повний текст джерелаАнотація:
The increased wealth invested in mutual funds and recent scandals at many fund firms have led to increased scrutiny of mutual fund governance. We examine measures of the strength of mutual fund governance and the relation of these measures to fund performance. We utilize the Morningstar Stewardship Grade and its determining factors to measure the quality of a fund’s governance and the information ratio to measure risk adjusted performance. We find that strong corporate governance is associated with better risk-adjusted performance, after controlling for investment objective, expenses, and fund size. The key governance components related to performance are board quality, managerial incentives, and fees. Our results support the notion that, in the mutual fund industry, good governance is consistent with good performance.
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Kim, Song-Kyoo, and Chan Yeob Yeun. "A Versatile Queuing System For Sharing Economy Platform Operations." Mathematics 7, no. 11 (October 23, 2019): 1005. http://dx.doi.org/10.3390/math7111005.
Повний текст джерелаАнотація:
The paper deals with a sharing economy system with various management factors by using a bulk input G/M/1 type queuing model. The effective management of operating costs is vital for controlling the sharing economy platform and this research builds the theoretical background to understand the sharing economy business model. Analytically, the techniques include a classical Markov process of the single channel queueing system, semi-Markov process and semi-regenerative process. It uses the stochastic congruent properties to find the probability distribution of the number of contractors in the sharing economy platform. The obtained explicit formulas demonstrate the usage of functional for the main stochastic characteristics including sharing expenses due to over contracted resources and optimization of their objective function.
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Rathke, Alex A. T., Amaury José Rezende, Rafael Moreira Antônio, and Marcelo Botelho C. Moraes. "Last chance for a big bath: managing deferred taxes under IAS 12 in Brazilian listed firms." Revista Contabilidade & Finanças 30, no. 80 (August 2019): 268–81. http://dx.doi.org/10.1590/1808-057x201806340.
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ABSTRACT This study investigates whether Brazilian loss-making firms manage deferred income tax as a form of big bath strategy. "Big bath” is a strategy in which a firm manages earnings by intentionally recording large non-recurring losses. We found original evidence supporting the hypothesis of big bath through the managing of deferred taxes under CPC 32/IAS 12. Deferred tax expenses can be used as a tool for reducing earnings because of the subjectivity and timing involved. To analyze the excess of deferred taxes, we propose a particular research strategy that is based on the increased homogeneity of accounting standards and tax regulation in Brazilian listed firms. This analysis provides new evidence of big bath adjustments that was never described before in the literature. We analyze 226 Brazilian listed firms for the 2011-2015 period. We designed a linear model to estimate deferred tax excess that is based on the conditional independence between treatment and effect under accounting standard CPC32/IAS 12. For our baseline analysis, we used least squares with controlling covariates. We also used two-stage least squares to control for omitted variables bias. This paper finds evidence that Brazilian firms can manage deferred income tax as a form of big bath. Results indicate that loss-making firms disclose significantly higher excesses of net deferred tax expenses, and that these excesses increase with losses.
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Malawat, Fadli Fendi, Sutrisno Sutrisno, and Imam Subekti. "Pengaruh Pyramid of Structure dan Pengungkapan Transaksi Pihak Berelasi terhadap Tindakan Ekspropriasi dengan Tata Kelola sebagai Variabel Moderasi." Jurnal Wahana Akuntansi 12, no. 2 (December 19, 2017): 153–70. http://dx.doi.org/10.21009/wahana.12.024.
Повний текст джерелаАнотація:
The objective of this study is to analyze the effect of company’s ownership through pyramid structure, and related party transaction disclousure, on expropriation practices, with corporate governance as moderating variable. The concept of expropriation in this study is measured by related party transaction assets, liabilities (RPT AL) and related party transaction sales, expenses (RPT SE). Analytical technique used is hierarchical regression analysis for testing hypotheses developed in this study. Research population is a manufacturing company listed in Indonesia Stock Exchange (IDX) during years 2014-2016, and the sample is selected using purposive sampling method. The results of this study fails to prove effect of company’s ownership through pyramid structure, and related party transaction disclousure on expropriation practices. Furthermore, this study indicates the corporate governance can to increase the level of related party transactions disclosure, but has not been to reduce the expropriation practices caused by company’s ownership through pyramid structure. This study contributes to the theory of agency type II which discusses conflict of interest between controlling and non-controlling shareholders, especially the problem of information asymmetry, which can be minimized by the role of corporate governance.
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Ying, Huang, Ting Shen, Wan Ran Gu, and Qun Li. "The Role of Health Management in Commercial Medical Insurance Cost Control." Advanced Materials Research 955-959 (June 2014): 1078–81. http://dx.doi.org/10.4028/www.scientific.net/amr.955-959.1078.
Повний текст джерелаАнотація:
The sharp increase in medical insurance cost has become a common concern of the world. In the process of commercial health insurance, academics, government and related departments usually lamented that medical service institutions don’t cooperate on the implementation of risk control measures. They often complained that the insured's moral hazard problem at the medical process. The control measures of the medical insurance cost mostly focused on internal underwriting and claims assessment, rarely focused on mobilization the initiative of the medical service provider and the recipient controlling the expenses. Combination of the cost control management of commercial medical insurance and health management is an effective method. We can shift funds usage patterns to a certain extent and strengthen preventive health input to the insured, in order to achieve the multi-effective cooperation and win-win.