Estimating the Full Cost of Family-Financed Time Inputs to Education.

ERIC Educational Resources Information Center

Levine, Victor

This paper presents a methodology for estimating the full cost of parental time allocated to child-care activities at home. Building upon the human capital hypothesis, a model is developed in which the cost of an hour diverted from labor market activity is seen as consisting of three components: 1) direct wages foregone; 2) investments in…

Labor costs incurred by anesthesiology groups because of operating rooms not being allocated and cases not being scheduled to maximize operating room efficiency.

PubMed

Abouleish, Amr E; Dexter, Franklin; Epstein, Richard H; Lubarsky, David A; Whitten, Charles W; Prough, Donald S

2003-04-01

Determination of operating room (OR) block allocation and case scheduling is often not based on maximizing OR efficiency, but rather on tradition and surgeon convenience. As a result, anesthesiology groups often incur additional labor costs. When negotiating financial support, heads of anesthesiology departments are often challenged to justify the subsidy necessary to offset these additional labor costs. In this study, we describe a method for calculating a statistically sound estimate of the excess labor costs incurred by an anesthesiology group because of inefficient OR allocation and case scheduling. OR information system and anesthesia staffing data for 1 yr were obtained from two university hospitals. Optimal OR allocation for each surgical service was determined by maximizing the efficiency of use of the OR staff. Hourly costs were converted to dollar amounts by using the nationwide median compensation for academic and private-practice anesthesia providers. Differences between actual costs and the optimal OR allocation were determined. For Hospital A, estimated annual excess labor costs were $1.6 million (95% confidence interval, $1.5-$1.7 million) and $2.0 million ($1.89-$2.05 million) when academic and private-practice compensation, respectively, was calculated. For Hospital B, excess labor costs were $1.0 million ($1.08-$1.17 million) and $1.4 million ($1.32-1.43 million) for academic and private-practice compensation, respectively. This study demonstrates a methodology for an anesthesiology group to estimate its excess labor costs. The group can then use these estimates when negotiating for subsidies with its hospital, medical school, or multispecialty medical group. We describe a new application for a previously reported statistical method to calculate operating room (OR) allocations to maximize OR efficiency. When optimal OR allocations and case scheduling are not implemented, the resulting increase in labor costs can be used in negotiations as a statistically sound estimate for the increased labor cost to the anesthesiology department.

Modelling of nuclear power plant decommissioning financing.

PubMed

Bemš, J; Knápek, J; Králík, T; Hejhal, M; Kubančák, J; Vašíček, J

2015-06-01

Costs related to the decommissioning of nuclear power plants create a significant financial burden for nuclear power plant operators. This article discusses the various methodologies employed by selected European countries for financing of the liabilities related to the nuclear power plant decommissioning. The article also presents methodology of allocation of future decommissioning costs to the running costs of nuclear power plant in the form of fee imposed on each megawatt hour generated. The application of the methodology is presented in the form of a case study on a new nuclear power plant with installed capacity 1000 MW. © The Author 2015. Published by Oxford University Press. All rights reserved. For Permissions, please email: journals.permissions@oup.com.

Impacto de Dos Métodos Alternativos de Asignación de Costos Indirectos Estructurales de Hospitales Públicos Chilenos en el Costo Final de Producción de Servicios Sanitarios.

PubMed

Luis Roberto, Reveco Sepúlveda; Carlos Alberto, Vallejos Vallejos; Patricio Reinaldo, Valdes Garcia; Herenia Gutiérrez Ponce

2012-12-01

The main goal of this study is to measure the impact of two alternative methods of overhead cost allocation of chilean public hospitals into the final production cost of 256 health care services which are recurrent in health problems whose burden of disease is high in Chile. A purposively sample of six important hospitals of metropolitan region in Chile was considered. A survey was applied to them in order to collect analytic cost data of resource use (labor, medical supplies and use of capital) in the production of health care services. The data of overhead cost (electricity, central heating, laundry, administrative support, transport, maintenance, etc.) were obtained from the Information System of each hospital. The final cost of each health care service was calculated from the perspective of health public system, in two ways: (1) using a proxy rate of common use, and (2) using overhead cost rates as a result of a step-down methodology. The final costs calculated with each method were compared and analized. Considering that the gold standard method for allocation of overhead cost is the step-down methodology, the results using proxy rate revealed that 185 services (72,3%) are under costing, and 71 health care services (27,7%) are over costing. The use of proxy rates to allocate overhead costs into the final cost lead to important under costing and over costing of health services. This finding is important at least by two reasons: (1) for the management of hospitals, (2) in economic evaluations, the variations in cost can modify the ratio of cost-effectiveness, cost-utility or cost-benefit, influencing the health public decision. Copyright © 2012 International Society for Pharmacoeconomics and Outcomes Research (ISPOR). Published by Elsevier Inc. All rights reserved.

Using Data Envelopment Analysis to Improve Estimates of Higher Education Institution's Per-Student Education Costs

ERIC Educational Resources Information Center

Salerno, Carlo

2006-01-01

This paper puts forth a data envelopment analysis (DEA) approach to estimating higher education institutions' per-student education costs (PSCs) in an effort to redress a number of methodological problems endemic to such estimations, particularly the allocation of shared expenditures between education and other institutional activities. An example…

Allocation of nursing care hours in a combined ophthalmic nursing unit.

PubMed

Navarro, V B; Stout, W A; Tolley, F M

1995-04-01

Traditional service configuration with separate nursing units for outpatient and inpatient care is becoming ineffective for new patient care delivery models. With the new configuration of a combined nursing unit, it was necessary to rethink traditional reporting methodologies and calculation of hours of care. This project management plan is an initial attempt to develop a standard costing/productivity model for a combined unit. The methodology developed from this plan measures nursing care hours for each patient population to determine the number of full time equivalents (FTEs) for a combined unit and allocates FTEs based on inpatient (IP), outpatient (OP), and emergency room (ER) volumes.

Save money by understanding variance and tolerancing.

PubMed

Stuart, K

2007-01-01

Manufacturing processes are inherently variable, which results in component and assembly variance. Unless process capability, variance and tolerancing are fully understood, incorrect design tolerances may be applied, which will lead to more expensive tooling, inflated production costs, high reject rates, product recalls and excessive warranty costs. A methodology is described for correctly allocating tolerances and performing appropriate analyses.

Economic evaluation of mental health interventions: an introduction to cost-utility analysis.

PubMed

Luyten, Jeroen; Naci, Huseyin; Knapp, Martin

2016-05-01

Finite resources need to be allocated over an ever-increasing range of competing health policies and interventions. Economic evaluation has been developed as a methodology to inform decision makers on the efficiency of particular resource allocations. In this paper we summarize cost-utility analysis, one of the most widely-used forms of economic evaluation in healthcare. We discuss its main elements, interpretation, limitations and relevance to the domain of mental health. Published by the BMJ Publishing Group Limited. For permission to use (where not already granted under a licence) please go to http://www.bmj.com/company/products-services/rights-and-licensing/

Spatial allocation of market and nonmarket values in wildland fire management: A case study

Treesearch

John W. Benoit; Armando González-Cabán; Francis M. Fujioka; Shyh-Chin Chen; José J. Sanchez

2013-01-01

We developed a methodology to evaluate the efficacy of fuel treatments by estimating their costs and potential costs/losses with and without treatments in the San Jacinto Ranger District of the San Bernardino National Forest, California. This district is a typical southern California forest complex containing a large amount of high-valued real estate. We chose four...

Budgeting based on need: a model to determine sub-national allocation of resources for health services in Indonesia

PubMed Central

2012-01-01

Background Allocating national resources to regions based on need is a key policy issue in most health systems. Many systems utilise proxy measures of need as the basis for allocation formulae. Increasingly these are underpinned by complex statistical methods to separate need from supplier induced utilisation. Assessment of need is then used to allocate existing global budgets to geographic areas. Many low and middle income countries are beginning to use formula methods for funding however these attempts are often hampered by a lack of information on utilisation, relative needs and whether the budgets allocated bear any relationship to cost. An alternative is to develop bottom-up estimates of the cost of providing for local need. This method is viable where public funding is focused on a relatively small number of targeted services. We describe a bottom-up approach to developing a formula for the allocation of resources. The method is illustrated in the context of the state minimum service package mandated to be provided by the Indonesian public health system. Methods A standardised costing methodology was developed that is sensitive to the main expected drivers of local cost variation including demographic structure, epidemiology and location. Essential package costing is often undertaken at a country level. It is less usual to utilise the methods across different parts of a country in a way that takes account of variation in population needs and location. Costing was based on best clinical practice in Indonesia and province specific data on distribution and costs of facilities. The resulting model was used to estimate essential package costs in a representative district in each province of the country. Findings Substantial differences in the costs of providing basic services ranging from USD 15 in urban Yogyakarta to USD 48 in sparsely populated North Maluku. These costs are driven largely by the structure of the population, particularly numbers of births, infants and children and also key diseases with high cost/prevalence and variation, most notably the level of malnutrition. The approach to resource allocation was implemented using existing data sources and permitted the rapid construction of a needs based formula that is highly specific to the package mandated across the country. Refinement could focus more on resources required to finance demand side costs and expansion of the service package to include priority non-communicable services. PMID:22931536

Budgeting based on need: a model to determine sub-national allocation of resources for health services in Indonesia.

PubMed

Ensor, Tim; Firdaus, Hafidz; Dunlop, David; Manu, Alex; Mukti, Ali Ghufron; Ayu Puspandari, Diah; von Roenne, Franz; Indradjaya, Stephanus; Suseno, Untung; Vaughan, Patrick

2012-08-29

Allocating national resources to regions based on need is a key policy issue in most health systems. Many systems utilise proxy measures of need as the basis for allocation formulae. Increasingly these are underpinned by complex statistical methods to separate need from supplier induced utilisation. Assessment of need is then used to allocate existing global budgets to geographic areas. Many low and middle income countries are beginning to use formula methods for funding however these attempts are often hampered by a lack of information on utilisation, relative needs and whether the budgets allocated bear any relationship to cost. An alternative is to develop bottom-up estimates of the cost of providing for local need. This method is viable where public funding is focused on a relatively small number of targeted services. We describe a bottom-up approach to developing a formula for the allocation of resources. The method is illustrated in the context of the state minimum service package mandated to be provided by the Indonesian public health system. A standardised costing methodology was developed that is sensitive to the main expected drivers of local cost variation including demographic structure, epidemiology and location. Essential package costing is often undertaken at a country level. It is less usual to utilise the methods across different parts of a country in a way that takes account of variation in population needs and location. Costing was based on best clinical practice in Indonesia and province specific data on distribution and costs of facilities. The resulting model was used to estimate essential package costs in a representative district in each province of the country. Substantial differences in the costs of providing basic services ranging from USD 15 in urban Yogyakarta to USD 48 in sparsely populated North Maluku. These costs are driven largely by the structure of the population, particularly numbers of births, infants and children and also key diseases with high cost/prevalence and variation, most notably the level of malnutrition. The approach to resource allocation was implemented using existing data sources and permitted the rapid construction of a needs based formula that is highly specific to the package mandated across the country. Refinement could focus more on resources required to finance demand side costs and expansion of the service package to include priority non-communicable services.

Value Driven Outcomes (VDO): a pragmatic, modular, and extensible software framework for understanding and improving health care costs and outcomes

PubMed Central

Kawamoto, Kensaku; Martin, Cary J; Williams, Kip; Tu, Ming-Chieh; Park, Charlton G; Hunter, Cheri; Staes, Catherine J; Bray, Bruce E; Deshmukh, Vikrant G; Holbrook, Reid A; Morris, Scott J; Fedderson, Matthew B; Sletta, Amy; Turnbull, James; Mulvihill, Sean J; Crabtree, Gordon L; Entwistle, David E; McKenna, Quinn L; Strong, Michael B; Pendleton, Robert C; Lee, Vivian S

2015-01-01

Objective To develop expeditiously a pragmatic, modular, and extensible software framework for understanding and improving healthcare value (costs relative to outcomes). Materials and methods In 2012, a multidisciplinary team was assembled by the leadership of the University of Utah Health Sciences Center and charged with rapidly developing a pragmatic and actionable analytics framework for understanding and enhancing healthcare value. Based on an analysis of relevant prior work, a value analytics framework known as Value Driven Outcomes (VDO) was developed using an agile methodology. Evaluation consisted of measurement against project objectives, including implementation timeliness, system performance, completeness, accuracy, extensibility, adoption, satisfaction, and the ability to support value improvement. Results A modular, extensible framework was developed to allocate clinical care costs to individual patient encounters. For example, labor costs in a hospital unit are allocated to patients based on the hours they spent in the unit; actual medication acquisition costs are allocated to patients based on utilization; and radiology costs are allocated based on the minutes required for study performance. Relevant process and outcome measures are also available. A visualization layer facilitates the identification of value improvement opportunities, such as high-volume, high-cost case types with high variability in costs across providers. Initial implementation was completed within 6 months, and all project objectives were fulfilled. The framework has been improved iteratively and is now a foundational tool for delivering high-value care. Conclusions The framework described can be expeditiously implemented to provide a pragmatic, modular, and extensible approach to understanding and improving healthcare value. PMID:25324556

Development of a Methodology to Optimally Allocate Visual Inspection Time

DTIC Science & Technology

1989-06-01

Model and then takes into account the costs of the errors. The purpose of the Alternative Model is to not make 104 costly mistakes while meeting the...James Buck, and Virgil Anderson, AIIE Transactions, Volume 11, No.4, December 1979. 26. "Inspection of Sheet Materials - Model and Data", Colin G. Drury ...worker error, the probability of inspector error, and the cost of system error. Paired comparisons of error phenomena from operational personnel are

Concurrent airline fleet allocation and aircraft design with profit modeling for multiple airlines

NASA Astrophysics Data System (ADS)

Govindaraju, Parithi

A "System of Systems" (SoS) approach is particularly beneficial in analyzing complex large scale systems comprised of numerous independent systems -- each capable of independent operations in their own right -- that when brought in conjunction offer capabilities and performance beyond the constituents of the individual systems. The variable resource allocation problem is a type of SoS problem, which includes the allocation of "yet-to-be-designed" systems in addition to existing resources and systems. The methodology presented here expands upon earlier work that demonstrated a decomposition approach that sought to simultaneously design a new aircraft and allocate this new aircraft along with existing aircraft in an effort to meet passenger demand at minimum fleet level operating cost for a single airline. The result of this describes important characteristics of the new aircraft. The ticket price model developed and implemented here enables analysis of the system using profit maximization studies instead of cost minimization. A multiobjective problem formulation has been implemented to determine characteristics of a new aircraft that maximizes the profit of multiple airlines to recognize the fact that aircraft manufacturers sell their aircraft to multiple customers and seldom design aircraft customized to a single airline's operations. The route network characteristics of two simple airlines serve as the example problem for the initial studies. The resulting problem formulation is a mixed-integer nonlinear programming problem, which is typically difficult to solve. A sequential decomposition strategy is applied as a solution methodology by segregating the allocation (integer programming) and aircraft design (non-linear programming) subspaces. After solving a simple problem considering two airlines, the decomposition approach is then applied to two larger airline route networks representing actual airline operations in the year 2005. The decomposition strategy serves as a promising technique for future detailed analyses. Results from the profit maximization studies favor a smaller aircraft in terms of passenger capacity due to its higher yield generation capability on shorter routes while results from the cost minimization studies favor a larger aircraft due to its lower direct operating cost per seat mile.

Application of activity-based costing (ABC) for a Peruvian NGO healthcare provider.

PubMed

Waters, H; Abdallah, H; Santillán, D

2001-01-01

This article describes the application of activity-based costing (ABC) to calculate the unit costs of the services for a health care provider in Peru. While traditional costing allocates overhead and indirect costs in proportion to production volume or to direct costs, ABC assigns costs through activities within an organization. ABC uses personnel interviews to determine principal activities and the distribution of individual's time among these activities. Indirect costs are linked to services through time allocation and other tracing methods, and the result is a more accurate estimate of unit costs. The study concludes that applying ABC in a developing country setting is feasible, yielding results that are directly applicable to pricing and management. ABC determines costs for individual clinics, departments and services according to the activities that originate these costs, showing where an organization spends its money. With this information, it is possible to identify services that are generating extra revenue and those operating at a loss, and to calculate cross subsidies across services. ABC also highlights areas in the health care process where efficiency improvements are possible. Conclusions about the ultimate impact of the methodology are not drawn here, since the study was not repeated and changes in utilization patterns and the addition of new clinics affected applicability of the results. A potential constraint to implementing ABC is the availability and organization of cost information. Applying ABC efficiently requires information to be readily available, by cost category and department, since the greatest benefits of ABC come from frequent, systematic application of the methodology in order to monitor efficiency and provide feedback for management. The article concludes with a discussion of the potential applications of ABC in the health sector in developing countries.

Value Driven Outcomes (VDO): a pragmatic, modular, and extensible software framework for understanding and improving health care costs and outcomes.

PubMed

Kawamoto, Kensaku; Martin, Cary J; Williams, Kip; Tu, Ming-Chieh; Park, Charlton G; Hunter, Cheri; Staes, Catherine J; Bray, Bruce E; Deshmukh, Vikrant G; Holbrook, Reid A; Morris, Scott J; Fedderson, Matthew B; Sletta, Amy; Turnbull, James; Mulvihill, Sean J; Crabtree, Gordon L; Entwistle, David E; McKenna, Quinn L; Strong, Michael B; Pendleton, Robert C; Lee, Vivian S

2015-01-01

To develop expeditiously a pragmatic, modular, and extensible software framework for understanding and improving healthcare value (costs relative to outcomes). In 2012, a multidisciplinary team was assembled by the leadership of the University of Utah Health Sciences Center and charged with rapidly developing a pragmatic and actionable analytics framework for understanding and enhancing healthcare value. Based on an analysis of relevant prior work, a value analytics framework known as Value Driven Outcomes (VDO) was developed using an agile methodology. Evaluation consisted of measurement against project objectives, including implementation timeliness, system performance, completeness, accuracy, extensibility, adoption, satisfaction, and the ability to support value improvement. A modular, extensible framework was developed to allocate clinical care costs to individual patient encounters. For example, labor costs in a hospital unit are allocated to patients based on the hours they spent in the unit; actual medication acquisition costs are allocated to patients based on utilization; and radiology costs are allocated based on the minutes required for study performance. Relevant process and outcome measures are also available. A visualization layer facilitates the identification of value improvement opportunities, such as high-volume, high-cost case types with high variability in costs across providers. Initial implementation was completed within 6 months, and all project objectives were fulfilled. The framework has been improved iteratively and is now a foundational tool for delivering high-value care. The framework described can be expeditiously implemented to provide a pragmatic, modular, and extensible approach to understanding and improving healthcare value. © The Author 2014. Published by Oxford University Press on behalf of the American Medical Informatics Association.

Benchmarking in pathology: development of an activity-based costing model.

PubMed

Burnett, Leslie; Wilson, Roger; Pfeffer, Sally; Lowry, John

2012-12-01

Benchmarking in Pathology (BiP) allows pathology laboratories to determine the unit cost of all laboratory tests and procedures, and also provides organisational productivity indices allowing comparisons of performance with other BiP participants. We describe 14 years of progressive enhancement to a BiP program, including the implementation of 'avoidable costs' as the accounting basis for allocation of costs rather than previous approaches using 'total costs'. A hierarchical tree-structured activity-based costing model distributes 'avoidable costs' attributable to the pathology activities component of a pathology laboratory operation. The hierarchical tree model permits costs to be allocated across multiple laboratory sites and organisational structures. This has enabled benchmarking on a number of levels, including test profiles and non-testing related workload activities. The development of methods for dealing with variable cost inputs, allocation of indirect costs using imputation techniques, panels of tests, and blood-bank record keeping, have been successfully integrated into the costing model. A variety of laboratory management reports are produced, including the 'cost per test' of each pathology 'test' output. Benchmarking comparisons may be undertaken at any and all of the 'cost per test' and 'cost per Benchmarking Complexity Unit' level, 'discipline/department' (sub-specialty) level, or overall laboratory/site and organisational levels. We have completed development of a national BiP program. An activity-based costing methodology based on avoidable costs overcomes many problems of previous benchmarking studies based on total costs. The use of benchmarking complexity adjustment permits correction for varying test-mix and diagnostic complexity between laboratories. Use of iterative communication strategies with program participants can overcome many obstacles and lead to innovations.

Location-allocation models and new solution methodologies in telecommunication networks

NASA Astrophysics Data System (ADS)

Dinu, S.; Ciucur, V.

2016-08-01

When designing a telecommunications network topology, three types of interdependent decisions are combined: location, allocation and routing, which are expressed by the following design considerations: how many interconnection devices - consolidation points/concentrators should be used and where should they be located; how to allocate terminal nodes to concentrators; how should the voice, video or data traffic be routed and what transmission links (capacitated or not) should be built into the network. Including these three components of the decision into a single model generates a problem whose complexity makes it difficult to solve. A first method to address the overall problem is the sequential one, whereby the first step deals with the location-allocation problem and based on this solution the subsequent sub-problem (routing the network traffic) shall be solved. The issue of location and allocation in a telecommunications network, called "The capacitated concentrator location- allocation - CCLA problem" is based on one of the general location models on a network in which clients/demand nodes are the terminals and facilities are the concentrators. Like in a location model, each client node has a demand traffic, which must be served, and the facilities can serve these demands within their capacity limit. In this study, the CCLA problem is modeled as a single-source capacitated location-allocation model whose optimization objective is to determine the minimum network cost consisting of fixed costs for establishing the locations of concentrators, costs for operating concentrators and costs for allocating terminals to concentrators. The problem is known as a difficult combinatorial optimization problem for which powerful algorithms are required. Our approach proposes a Fuzzy Genetic Algorithm combined with a local search procedure to calculate the optimal values of the location and allocation variables. To confirm the efficiency of the proposed algorithm with respect to the quality of solutions, significant size test problems were considered: up to 100 terminal nodes and 50 concentrators on a 100 × 100 square grid. The performance of this hybrid intelligent algorithm was evaluated by measuring the quality of its solutions with respect to the following statistics: the standard deviation and the ratio of the best solution obtained.

A cost-based comparison of quarantine strategies for new emerging diseases.

PubMed

Mubayi, Anuj; Zaleta, Christopher Kribs; Martcheva, Maia; Castillo-Chávez, Carlos

2010-07-01

A classical epidemiological framework is used to provide a preliminary cost analysis of the effects of quarantine and isolation on the dynamics of infectious diseases for which no treatment or immediate diagnosis tools are available. Within this framework we consider the cost incurred from the implementation of three types of dynamic control strategies. Taking the context of the 2003 SARS outbreak in Hong Kong as an example, we use a simple cost function to compare the total cost of each mixed (quarantine and isolation) control strategy from a public health resource allocation perspective. The goal is to extend existing epi-economics methodology by developing a theoretical framework of dynamic quarantine strategies aimed at emerging diseases, by drawing upon the large body of literature on the dynamics of infectious diseases. We find that the total cost decreases with increases in the quarantine rates past a critical value, regardless of the resource allocation strategy. In the case of a manageable outbreak resources must be used early to achieve the best results whereas in case of an unmanageable outbreak, a constant-effort strategy seems the best among our limited plausible sets.

Comparative Costs of Manpower Education: A Methodological Study.

ERIC Educational Resources Information Center

Lyman, Jay Rich

The objective of this study was to establish a criteria and model for comparative evaluation of manpower educational programs. The criteria developed deals with resource allocation in manpower education programs and how well those programs meet the needs of industry. In the proposed model, an occupation is reduced to its basic skills, which are…

42 CFR 495.340 - As-needed HIT PAPD update and as-needed HIT IAPD update requirements.

Code of Federal Regulations, 2011 CFR

2011-10-01

... HEALTH RECORD TECHNOLOGY INCENTIVE PROGRAM Requirements Specific to the Medicaid Program § 495.340 As... document or the HIT implementation advance planning document. (d) A change in implementation concept or a change to the scope of the project. (e) A change to the approved cost allocation methodology. ...

42 CFR 495.340 - As-needed HIT PAPD update and as-needed HIT IAPD update requirements.

Code of Federal Regulations, 2010 CFR

2010-10-01

... HEALTH RECORD TECHNOLOGY INCENTIVE PROGRAM Requirements Specific to the Medicaid Program § 495.340 As... document or the HIT implementation advance planning document. (d) A change in implementation concept or a change to the scope of the project. (e) A change to the approved cost allocation methodology. ...

Methodological variation in economic evaluations conducted in low- and middle-income countries: information for reference case development.

PubMed

Santatiwongchai, Benjarin; Chantarastapornchit, Varit; Wilkinson, Thomas; Thiboonboon, Kittiphong; Rattanavipapong, Waranya; Walker, Damian G; Chalkidou, Kalipso; Teerawattananon, Yot

2015-01-01

Information generated from economic evaluation is increasingly being used to inform health resource allocation decisions globally, including in low- and middle- income countries. However, a crucial consideration for users of the information at a policy level, e.g. funding agencies, is whether the studies are comparable, provide sufficient detail to inform policy decision making, and incorporate inputs from data sources that are reliable and relevant to the context. This review was conducted to inform a methodological standardisation workstream at the Bill and Melinda Gates Foundation (BMGF) and assesses BMGF-funded cost-per-DALY economic evaluations in four programme areas (malaria, tuberculosis, HIV/AIDS and vaccines) in terms of variation in methodology, use of evidence, and quality of reporting. The findings suggest that there is room for improvement in the three areas of assessment, and support the case for the introduction of a standardised methodology or reference case by the BMGF. The findings are also instructive for all institutions that fund economic evaluations in LMICs and who have a desire to improve the ability of economic evaluations to inform resource allocation decisions.

Cost accounting to determine prices: how well do prices reflect costs in the German DRG-system?

PubMed

Schreyögg, Jonas; Tiemann, Oliver; Busse, Reinhard

2006-08-01

Germany has recently introduced a system of Diagnosis Related Groups (DRGs) to engender more appropriate resource allocation. The following article describes the German DRG-system and the methodologies used to determine prices. It analyses the extent to which prices, or calculated cost weights, reflect the actual costs incurred by hospitals for their respective services. We reveal that a "compression" of DRG cost weights occurs, and that the data sample used to calculate cost weights is lacking in terms of its representativeness. Although cost data accuracy has improved over the last few years there are still a number of challenges that need to be addressed.

77 FR 64890 - Transmission Planning and Cost Allocation by Transmission Owning and Operating Public Utilities

Federal Register 2010, 2011, 2012, 2013, 2014

2012-10-24

... each cost allocation method must satisfy six cost allocation principles. DATES: Effective November 23... Interregional Transmission 61 Coordination Requirements III. Cost Allocation 65 1. Cost Allocation Principle 2... must satisfy six cost allocation principles. 3. In Order No. 1000-A, the Commission largely affirmed...

Emergency material allocation with time-varying supply-demand based on dynamic optimization method for river chemical spills.

PubMed

Liu, Jie; Guo, Liang; Jiang, Jiping; Jiang, Dexun; Wang, Peng

2018-04-13

Aiming to minimize the damage caused by river chemical spills, efficient emergency material allocation is critical for an actual emergency rescue decision-making in a quick response. In this study, an emergency material allocation framework based on time-varying supply-demand constraint is developed to allocate emergency material, minimize the emergency response time, and satisfy the dynamic emergency material requirements in post-accident phases dealing with river chemical spills. In this study, the theoretically critical emergency response time is firstly obtained for the emergency material allocation system to select a series of appropriate emergency material warehouses as potential supportive centers. Then, an enumeration method is applied to identify the practically critical emergency response time, the optimum emergency material allocation and replenishment scheme. Finally, the developed framework is applied to a computational experiment based on south-to-north water transfer project in China. The results illustrate that the proposed methodology is a simple and flexible tool for appropriately allocating emergency material to satisfy time-dynamic demands during emergency decision-making. Therefore, the decision-makers can identify an appropriate emergency material allocation scheme in a balance between time-effective and cost-effective objectives under the different emergency pollution conditions.

Automation Applications in an Advanced Air Traffic Management System : Volume 3. Methodology for Man-Machine Task Allocation

DOT National Transportation Integrated Search

1974-08-01

Volume 3 describes the methodology for man-machine task allocation. It contains a description of man and machine performance capabilities and an explanation of the methodology employed to allocate tasks to human or automated resources. It also presen...

A method for screening of plant species for space use

NASA Technical Reports Server (NTRS)

Goeschl, J. D.; Sauer, R. L.; Scheld, H. W.

1986-01-01

A cost-effective methodology which monitors numerous dynamic aspects of carbon assimilation and allocation kinetics in live, intact plants is discussed. Analogous methods can apply to nitrogen uptake and allocation. This methodology capitalizes on the special properties of the short-lived, positron-gamma emitting isotope C-11 especially when applied as CO2-11 in a special extended square wave (ESW) pattern. The 20.4 minute half-life allows for repeated or continuous experiments on the same plant over periods of minutes, hours, days, or weeks. The steady-state isotope equilibrium approached during the ESW experiments, and the parameters which can be analyzed by this technique are also direct results of that short half-life. Additionally, the paired .511 MeV gamma rays penetrate any amount of tissue and their 180 deg opposite orientation provides good collimation and allows coincidence counting which nearly eliminates background.

Optimal allocation of testing resources for statistical simulations

NASA Astrophysics Data System (ADS)

Quintana, Carolina; Millwater, Harry R.; Singh, Gulshan; Golden, Patrick

2015-07-01

Statistical estimates from simulation involve uncertainty caused by the variability in the input random variables due to limited data. Allocating resources to obtain more experimental data of the input variables to better characterize their probability distributions can reduce the variance of statistical estimates. The methodology proposed determines the optimal number of additional experiments required to minimize the variance of the output moments given single or multiple constraints. The method uses multivariate t-distribution and Wishart distribution to generate realizations of the population mean and covariance of the input variables, respectively, given an amount of available data. This method handles independent and correlated random variables. A particle swarm method is used for the optimization. The optimal number of additional experiments per variable depends on the number and variance of the initial data, the influence of the variable in the output function and the cost of each additional experiment. The methodology is demonstrated using a fretting fatigue example.

Economic impacts of a transition to higher oil prices

DOE Office of Scientific and Technical Information (OSTI.GOV)

Tessmer, Jr, R. G.; Carhart, S. C.; Marcuse, W.

1978-06-01

Economic impacts of sharply higher oil and gas prices in the eighties are estimated using a combination of optimization and input-output models. A 1985 Base Case is compared with a High Case in which crude oil and crude natural gas are, respectively, 2.1 and 1.4 times as expensive as in the Base Case. Impacts examined include delivered energy prices and demands, resource consumption, emission levels and costs, aggregate and compositional changes in gross national product, balance of payments, output, employment, and sectoral prices. Methodology is developed for linking models in both quantity and price space for energy service--specific fuel demands.more » A set of energy demand elasticities is derived which is consistent between alternative 1985 cases and between the 1985 cases and an historical year (1967). A framework and methodology are also presented for allocating portions of the DOE Conservation budget according to broad policy objectives and allocation rules.« less

Methodological Variation in Economic Evaluations Conducted in Low- and Middle-Income Countries: Information for Reference Case Development

PubMed Central

2015-01-01

Information generated from economic evaluation is increasingly being used to inform health resource allocation decisions globally, including in low- and middle- income countries. However, a crucial consideration for users of the information at a policy level, e.g. funding agencies, is whether the studies are comparable, provide sufficient detail to inform policy decision making, and incorporate inputs from data sources that are reliable and relevant to the context. This review was conducted to inform a methodological standardisation workstream at the Bill and Melinda Gates Foundation (BMGF) and assesses BMGF-funded cost-per-DALY economic evaluations in four programme areas (malaria, tuberculosis, HIV/AIDS and vaccines) in terms of variation in methodology, use of evidence, and quality of reporting. The findings suggest that there is room for improvement in the three areas of assessment, and support the case for the introduction of a standardised methodology or reference case by the BMGF. The findings are also instructive for all institutions that fund economic evaluations in LMICs and who have a desire to improve the ability of economic evaluations to inform resource allocation decisions. PMID:25950443

Step-by-step guideline for disease-specific costing studies in low- and middle-income countries: a mixed methodology

PubMed Central

Hendriks, Marleen E.; Kundu, Piyali; Boers, Alexander C.; Bolarinwa, Oladimeji A.; te Pas, Mark J.; Akande, Tanimola M.; Agbede, Kayode; Gomez, Gabriella B.; Redekop, William K.; Schultsz, Constance; Tan, Siok Swan

2014-01-01

Background Disease-specific costing studies can be used as input into cost-effectiveness analyses and provide important information for efficient resource allocation. However, limited data availability and limited expertise constrain such studies in low- and middle-income countries (LMICs). Objective To describe a step-by-step guideline for conducting disease-specific costing studies in LMICs where data availability is limited and to illustrate how the guideline was applied in a costing study of cardiovascular disease prevention care in rural Nigeria. Design The step-by-step guideline provides practical recommendations on methods and data requirements for six sequential steps: 1) definition of the study perspective, 2) characterization of the unit of analysis, 3) identification of cost items, 4) measurement of cost items, 5) valuation of cost items, and 6) uncertainty analyses. Results We discuss the necessary tradeoffs between the accuracy of estimates and data availability constraints at each step and illustrate how a mixed methodology of accurate bottom-up micro-costing and more feasible approaches can be used to make optimal use of all available data. An illustrative example from Nigeria is provided. Conclusions An innovative, user-friendly guideline for disease-specific costing in LMICs is presented, using a mixed methodology to account for limited data availability. The illustrative example showed that the step-by-step guideline can be used by healthcare professionals in LMICs to conduct feasible and accurate disease-specific cost analyses. PMID:24685170

47 CFR 64.901 - Allocation of costs.

Code of Federal Regulations, 2010 CFR

2010-10-01

... cost categories) for which a direct assignment or allocation is available. (iii) When neither direct... 47 Telecommunication 3 2010-10-01 2010-10-01 false Allocation of costs. 64.901 Section 64.901... RULES RELATING TO COMMON CARRIERS Allocation of Costs § 64.901 Allocation of costs. (a) Carriers...

Conceptual framework of Tenaga Nasional Berhad (TNB) cost of service (COS) model

NASA Astrophysics Data System (ADS)

Zainudin, WNRA; Ishak, WWM; Sulaiman, NA

2017-09-01

One of Malaysia Electricity Supply Industry (MESI) objectives is to ensure Tenaga Nasional Berhad (TNB) economic viability based on a fair economic electricity pricing. In meeting such objective, a framework that investigates the effect of cost of service (COS) on revenue is in great need. This paper attempts to present a conceptual framework that illustrate the distribution of the COS among TNB’s various cost centres which are subsequently redistributed in varying quantities among all of its customer categories. A deep understanding on the concepts will ensure optimal allocation of COS elements between different sub activities of energy production processes can be achieved. However, this optimal allocation needs to be achieved with respect to the imposed TNB revenue constraint. Therefore, the methodology used for this conceptual approach is being modelled into four steps. Firstly, TNB revenue requirement is being examined to ensure the conceptual framework addressed the requirement properly. Secondly, the revenue requirement is unbundled between three major cost centres or business units consist of generation, transmission and distribution and the cost is classified based on demand, energy and customers related charges. Finally, the classified costs are being allocated to different customer categories i.e. Household, Commercial, and Industrial. In summary, this paper proposed a conceptual framework on the cost of specific services that TNB currently charging its customers and served as potential input into the process of developing revised electricity tariff rates. On that purpose, the finding of this COS study finds cost to serve customer varies with the voltage level that customer connected to, the timing and the magnitude of customer demand on the system. This COS conceptual framework could potentially be integrated into a particular tariff structure and serve as a useful tool for TNB.

Using Fiscal Data to Inform a State's Part C Allocation Methodology

ERIC Educational Resources Information Center

Greer, Maureen; Kilpatrick, Jamie; McCullough, Katy; Reid, Kellen

2016-01-01

This 2016 document is designed to provide state Part C staff with guidance on using fiscal data to analyze and revise their allocation methodology. Allocation methodology is the process -- including practices, strategies, procedures, and policies -- used by Part C state staff to equitably distribute funds to meet the needs of the system, including…

40 CFR 45.145 - Allocability and allowability of costs.

Code of Federal Regulations, 2010 CFR

2010-07-01

... FEDERAL ASSISTANCE TRAINING ASSISTANCE § 45.145 Allocability and allowability of costs. (a) Allocability and allowability of costs will be determined in accordance with 40 CFR 30.410. (b) Costs incurred for... 40 Protection of Environment 1 2010-07-01 2010-07-01 false Allocability and allowability of costs...

Optimizing cost-efficiency in mean exposure assessment - cost functions reconsidered

PubMed Central

2011-01-01

Background Reliable exposure data is a vital concern in medical epidemiology and intervention studies. The present study addresses the needs of the medical researcher to spend monetary resources devoted to exposure assessment with an optimal cost-efficiency, i.e. obtain the best possible statistical performance at a specified budget. A few previous studies have suggested mathematical optimization procedures based on very simple cost models; this study extends the methodology to cover even non-linear cost scenarios. Methods Statistical performance, i.e. efficiency, was assessed in terms of the precision of an exposure mean value, as determined in a hierarchical, nested measurement model with three stages. Total costs were assessed using a corresponding three-stage cost model, allowing costs at each stage to vary non-linearly with the number of measurements according to a power function. Using these models, procedures for identifying the optimally cost-efficient allocation of measurements under a constrained budget were developed, and applied on 225 scenarios combining different sizes of unit costs, cost function exponents, and exposure variance components. Results Explicit mathematical rules for identifying optimal allocation could be developed when cost functions were linear, while non-linear cost functions implied that parts of or the entire optimization procedure had to be carried out using numerical methods. For many of the 225 scenarios, the optimal strategy consisted in measuring on only one occasion from each of as many subjects as allowed by the budget. Significant deviations from this principle occurred if costs for recruiting subjects were large compared to costs for setting up measurement occasions, and, at the same time, the between-subjects to within-subject variance ratio was small. In these cases, non-linearities had a profound influence on the optimal allocation and on the eventual size of the exposure data set. Conclusions The analysis procedures developed in the present study can be used for informed design of exposure assessment strategies, provided that data are available on exposure variability and the costs of collecting and processing data. The present shortage of empirical evidence on costs and appropriate cost functions however impedes general conclusions on optimal exposure measurement strategies in different epidemiologic scenarios. PMID:21600023

Optimizing cost-efficiency in mean exposure assessment--cost functions reconsidered.

PubMed

Mathiassen, Svend Erik; Bolin, Kristian

2011-05-21

Reliable exposure data is a vital concern in medical epidemiology and intervention studies. The present study addresses the needs of the medical researcher to spend monetary resources devoted to exposure assessment with an optimal cost-efficiency, i.e. obtain the best possible statistical performance at a specified budget. A few previous studies have suggested mathematical optimization procedures based on very simple cost models; this study extends the methodology to cover even non-linear cost scenarios. Statistical performance, i.e. efficiency, was assessed in terms of the precision of an exposure mean value, as determined in a hierarchical, nested measurement model with three stages. Total costs were assessed using a corresponding three-stage cost model, allowing costs at each stage to vary non-linearly with the number of measurements according to a power function. Using these models, procedures for identifying the optimally cost-efficient allocation of measurements under a constrained budget were developed, and applied on 225 scenarios combining different sizes of unit costs, cost function exponents, and exposure variance components. Explicit mathematical rules for identifying optimal allocation could be developed when cost functions were linear, while non-linear cost functions implied that parts of or the entire optimization procedure had to be carried out using numerical methods.For many of the 225 scenarios, the optimal strategy consisted in measuring on only one occasion from each of as many subjects as allowed by the budget. Significant deviations from this principle occurred if costs for recruiting subjects were large compared to costs for setting up measurement occasions, and, at the same time, the between-subjects to within-subject variance ratio was small. In these cases, non-linearities had a profound influence on the optimal allocation and on the eventual size of the exposure data set. The analysis procedures developed in the present study can be used for informed design of exposure assessment strategies, provided that data are available on exposure variability and the costs of collecting and processing data. The present shortage of empirical evidence on costs and appropriate cost functions however impedes general conclusions on optimal exposure measurement strategies in different epidemiologic scenarios.

7 CFR 1737.61 - Cost allocation for rural and nonrural areas.

Code of Federal Regulations, 2013 CFR

2013-01-01

... TELECOMMUNICATIONS LOANS Project Cost Estimation Procedures § 1737.61 Cost allocation for rural and nonrural areas... 7 Agriculture 11 2013-01-01 2013-01-01 false Cost allocation for rural and nonrural areas. 1737.61... serve subscribers in nonrural areas, RUS shall allocate costs between rural and nonrural areas. This...

7 CFR 1737.61 - Cost allocation for rural and nonrural areas.

Code of Federal Regulations, 2010 CFR

2010-01-01

... TELECOMMUNICATIONS LOANS Project Cost Estimation Procedures § 1737.61 Cost allocation for rural and nonrural areas... 7 Agriculture 11 2010-01-01 2010-01-01 false Cost allocation for rural and nonrural areas. 1737.61... serve subscribers in nonrural areas, RUS shall allocate costs between rural and nonrural areas. This...

7 CFR 1737.61 - Cost allocation for rural and nonrural areas.

Code of Federal Regulations, 2014 CFR

2014-01-01

... TELECOMMUNICATIONS LOANS Project Cost Estimation Procedures § 1737.61 Cost allocation for rural and nonrural areas... 7 Agriculture 11 2014-01-01 2014-01-01 false Cost allocation for rural and nonrural areas. 1737.61... serve subscribers in nonrural areas, RUS shall allocate costs between rural and nonrural areas. This...

7 CFR 1737.61 - Cost allocation for rural and nonrural areas.

Code of Federal Regulations, 2011 CFR

2011-01-01

... TELECOMMUNICATIONS LOANS Project Cost Estimation Procedures § 1737.61 Cost allocation for rural and nonrural areas... 7 Agriculture 11 2011-01-01 2011-01-01 false Cost allocation for rural and nonrural areas. 1737.61... serve subscribers in nonrural areas, RUS shall allocate costs between rural and nonrural areas. This...

7 CFR 1737.61 - Cost allocation for rural and nonrural areas.

Code of Federal Regulations, 2012 CFR

2012-01-01

... TELECOMMUNICATIONS LOANS Project Cost Estimation Procedures § 1737.61 Cost allocation for rural and nonrural areas... 7 Agriculture 11 2012-01-01 2012-01-01 false Cost allocation for rural and nonrural areas. 1737.61... serve subscribers in nonrural areas, RUS shall allocate costs between rural and nonrural areas. This...

How a new funding model will shift allocations from the Global Fund to Fight AIDS, tuberculosis, and malaria.

PubMed

Fan, Victoria Y; Glassman, Amanda; Silverman, Rachel L

2014-12-01

Policy makers deciding how to fund global health programs in low- and middle-income countries face important but difficult questions about how to allocate resources across countries. In this article we present a typology of three allocation methodologies to align allocations with priorities. We then apply our typology to the Global Fund to Fight AIDS, Tuberculosis, and Malaria. We examined the Global Fund's historical HIV allocations and its predicted allocations under a new funding model that creates an explicit allocation methodology. We found that under the new funding model, substantial shifts in the Global Fund's portfolio are likely to result from concentrating resources in countries with more HIV cases and lower per capita incomes. For example, South Africa, which had 15.8 percent of global HIV cases in 2009, could see its Global Fund HIV funding more than triple, from historic levels that averaged 3.0 percent to 9.7 percent of total Global Fund allocations. The new funding model methodology is expected, but not guaranteed, to improve the efficiency of Global Fund allocations in comparison to historical practice. We conclude with recommendations for the Global Fund and other global health donors to further develop their allocation methodologies and processes to improve efficiency and transparency. Project HOPE—The People-to-People Health Foundation, Inc.

47 CFR 64.903 - Cost allocation manuals.

Code of Federal Regulations, 2010 CFR

2010-10-01

... 47 Telecommunication 3 2010-10-01 2010-10-01 false Cost allocation manuals. 64.903 Section 64.903... RULES RELATING TO COMMON CARRIERS Allocation of Costs § 64.903 Cost allocation manuals. (a) Each incumbent local exchange carrier having annual revenues from regulated telecommunications operations that...

Challenges with cost-utility analyses of behavioural interventions among older adults at risk for dementia.

PubMed

Davis, Jennifer C; Bryan, Stirling; Marra, Carlo A; Hsiung, Ging-Yuek R; Liu-Ambrose, Teresa

2015-10-01

Cognitive decline is one of the most prominent healthcare issues of the 21st century. Within the context of combating cognitive decline through behavioural interventions, physical activity is a promising approach. There is a dearth of health economic data in the area of behavioural interventions for dementia prevention. Yet, economic evaluations are essential for providing information to policy makers for resource allocation. It is essential we first address population and intervention-specific methodological challenges prior to building a larger evidence base. We use a cost-utility analysis conducted alongside the exercise for cognition and everyday living (EXCEL) study to illustrate methodological challenges specific to assessing the cost-effectiveness of behavioural interventions aimed at older adults at risk of cognitive decline. A cost-utility analysis conducted concurrently with a 6-month, three-arm randomised controlled trial (ie, the EXCEL study) was used as an example to identify and discuss methodological challenges. Both the aerobic training and resistance training interventions were less costly than twice weekly balance and tone classes. In critically evaluating the economic evaluation of the EXCEL study we identified four category-specific challenges: (1) analysing costs; (2) assessing quality-adjusted life-years; (3) Incomplete data; and (4) 'Intervention' activities of the control group. Resistance training and aerobic training resulted in healthcare cost saving and were equally effective to balance and tone classes after only 6 months of intervention. To ensure this population is treated fairly in terms of claims on resources, we first need to identify areas for methodological improvement. Published by the BMJ Publishing Group Limited. For permission to use (where not already granted under a licence) please go to http://group.bmj.com/group/rights-licensing/permissions.

A methodology for the quantification of doctrine and materiel approaches in a capability-based assessment

NASA Astrophysics Data System (ADS)

Tangen, Steven Anthony

Due to the complexities of modern military operations and the technologies employed on today's military systems, acquisition costs and development times are becoming increasingly large. Meanwhile, the transformation of the global security environment is driving the U.S. military's own transformation. In order to meet the required capabilities of the next generation without buying prohibitively costly new systems, it is necessary for the military to evolve across the spectrum of doctrine, organization, training, materiel, leadership and education, personnel, and facilities (DOTMLPF). However, the methods for analyzing DOTMLPF approaches within the early acquisition phase of a capability-based assessment (CBA) are not as well established as the traditional technology design techniques. This makes it difficult for decision makers to decide if investments should be made in materiel or non-materiel solutions. This research develops an agent-based constructive simulation to quantitatively assess doctrine alongside materiel approaches. Additionally, life-cycle cost techniques are provided to enable a cost-effectiveness trade. These techniques are wrapped together in a decision-making environment that brings crucial information forward so informed and appropriate acquisition choices can be made. The methodology is tested on a future unmanned aerial vehicle design problem. Through the implementation of this quantitative methodology on the proof-of-concept study, it is shown that doctrinal changes including fleet composition, asset allocation, and patrol pattern were capable of dramatic improvements in system effectiveness at a much lower cost than the incorporation of candidate technologies. Additionally, this methodology was able to quantify the precise nature of strong doctrine-doctrine and doctrine-technology interactions which have been observed only qualitatively throughout military history. This dissertation outlines the methodology and demonstrates how potential approaches to capability-gaps can be identified with respect to effectiveness, cost, and time. When implemented, this methodology offers the opportunity to achieve system capabilities in a new way, improve the design of acquisition programs, and field the right combination of ways and means to address future challenges to national security.

What Does it Really Cost? Allocating Indirect Costs.

ERIC Educational Resources Information Center

Snyder, Herbert; Davenport, Elisabeth

1997-01-01

Better managerial control in terms of decision making and understanding the costs of a system/service result from allocating indirect costs. Allocation requires a three-step process: selecting cost objectives, pooling related overhead costs, and selecting costs bases to connect the objectives to the pooled costs. Argues that activity-based costing…

Cost analysis of water recovery systems

NASA Technical Reports Server (NTRS)

Yakut, M. M.

1973-01-01

A methodology was developed to predict the relevant contributions of the more intangible cost elements encountered in the development of flight-qualified hardware based on an extrapolation of past hardware development experience. Major items of costs within water recovery systems were identified and related to physical and/or performance criteria. Cost and performance data from Gemini, Skylab, and other aerospace and biotechnology programs were analyzed to identify major cost elements required to establish cost estimating relationships for advanced water recovery systems. The results of the study are expected to assist NASA in long-range planning and allocation of resources in a cost effective manner in support of earth orbital programs. This report deals with the cost analysis of the five leading water reclamation systems, namely: (1) RITE waste management-water system, (2) reverse osmosis system, (3) multifiltration system, (4) vapor compression system, and (5) closed air evaporation system with electrolytic pretreatment.

Using genetic algorithm to solve a new multi-period stochastic optimization model

NASA Astrophysics Data System (ADS)

Zhang, Xin-Li; Zhang, Ke-Cun

2009-09-01

This paper presents a new asset allocation model based on the CVaR risk measure and transaction costs. Institutional investors manage their strategic asset mix over time to achieve favorable returns subject to various uncertainties, policy and legal constraints, and other requirements. One may use a multi-period portfolio optimization model in order to determine an optimal asset mix. Recently, an alternative stochastic programming model with simulated paths was proposed by Hibiki [N. Hibiki, A hybrid simulation/tree multi-period stochastic programming model for optimal asset allocation, in: H. Takahashi, (Ed.) The Japanese Association of Financial Econometrics and Engineering, JAFFE Journal (2001) 89-119 (in Japanese); N. Hibiki A hybrid simulation/tree stochastic optimization model for dynamic asset allocation, in: B. Scherer (Ed.), Asset and Liability Management Tools: A Handbook for Best Practice, Risk Books, 2003, pp. 269-294], which was called a hybrid model. However, the transaction costs weren't considered in that paper. In this paper, we improve Hibiki's model in the following aspects: (1) The risk measure CVaR is introduced to control the wealth loss risk while maximizing the expected utility; (2) Typical market imperfections such as short sale constraints, proportional transaction costs are considered simultaneously. (3) Applying a genetic algorithm to solve the resulting model is discussed in detail. Numerical results show the suitability and feasibility of our methodology.

26 CFR 1.460-5 - Cost allocation rules.

Code of Federal Regulations, 2014 CFR

2014-04-01

... rules. (a) Overview. This section prescribes methods of allocating costs to long-term contracts... section provides rules concerning consistency in method of allocating costs to long-term contracts. (b... paragraph (b)(2) of this section, a taxpayer must allocate costs to each long-term contract subject to the...

26 CFR 1.460-5 - Cost allocation rules.

Code of Federal Regulations, 2012 CFR

2012-04-01

... rules. (a) Overview. This section prescribes methods of allocating costs to long-term contracts... section provides rules concerning consistency in method of allocating costs to long-term contracts. (b... paragraph (b)(2) of this section, a taxpayer must allocate costs to each long-term contract subject to the...

26 CFR 1.460-5 - Cost allocation rules.

Code of Federal Regulations, 2011 CFR

2011-04-01

... rules. (a) Overview. This section prescribes methods of allocating costs to long-term contracts... section provides rules concerning consistency in method of allocating costs to long-term contracts. (b... paragraph (b)(2) of this section, a taxpayer must allocate costs to each long-term contract subject to the...

26 CFR 1.460-5 - Cost allocation rules.

Code of Federal Regulations, 2013 CFR

2013-04-01

... rules. (a) Overview. This section prescribes methods of allocating costs to long-term contracts... section provides rules concerning consistency in method of allocating costs to long-term contracts. (b... paragraph (b)(2) of this section, a taxpayer must allocate costs to each long-term contract subject to the...

76 FR 49841 - Transmission Planning and Cost Allocation by Transmission Owning and Operating Public Utilities

Federal Register 2010, 2011, 2012, 2013, 2014

2011-08-11

.... Each cost allocation method must satisfy six cost allocation principles. DATES: Effective Date: This... 86 c. Commission Determination 99 3. Regional Transmission Planning Principles........ 118 a.... Principles for Regional and Interregional Cost 585 Allocation 1. Use of a Principles-Based Approach 585 a...

Joint optimization of regional water-power systems

NASA Astrophysics Data System (ADS)

Pereira-Cardenal, Silvio J.; Mo, Birger; Gjelsvik, Anders; Riegels, Niels D.; Arnbjerg-Nielsen, Karsten; Bauer-Gottwein, Peter

2016-06-01

Energy and water resources systems are tightly coupled; energy is needed to deliver water and water is needed to extract or produce energy. Growing pressure on these resources has raised concerns about their long-term management and highlights the need to develop integrated solutions. A method for joint optimization of water and electric power systems was developed in order to identify methodologies to assess the broader interactions between water and energy systems. The proposed method is to include water users and power producers into an economic optimization problem that minimizes the cost of power production and maximizes the benefits of water allocation, subject to constraints from the power and hydrological systems. The method was tested on the Iberian Peninsula using simplified models of the seven major river basins and the power market. The optimization problem was successfully solved using stochastic dual dynamic programming. The results showed that current water allocation to hydropower producers in basins with high irrigation productivity, and to irrigation users in basins with high hydropower productivity was sub-optimal. Optimal allocation was achieved by managing reservoirs in very distinct ways, according to the local inflow, storage capacity, hydropower productivity, and irrigation demand and productivity. This highlights the importance of appropriately representing the water users' spatial distribution and marginal benefits and costs when allocating water resources optimally. The method can handle further spatial disaggregation and can be extended to include other aspects of the water-energy nexus.

Data envelopment analysis for estimating efficiency of intensive care units: a case study in Iran.

PubMed

Bahrami, Mohammad Amin; Rafiei, Sima; Abedi, Mahdieh; Askari, Roohollah

2018-05-14

Purpose As hospitals are the most costly service providers in every healthcare systems, special attention should be given to their performance in terms of resource allocation and consumption. The purpose of this paper is to evaluate technical, allocative and economic efficiency in intensive care units (ICUs) of hospitals affiliated by Yazd University of Medical Sciences (YUMS) in 2015. Design/methodology/approach This was a descriptive, analytical study conducted in ICUs of seven training hospitals affiliated by YUMS using data envelopment analysis (DEA) in 2015. The number of physicians, nurses, active beds and equipment were regarded as input variables and bed occupancy rate, the number of discharged patients, economic information such as bed price and physicians' fees were mentioned as output variables of the study. Available data from study variables were retrospectively gathered and analyzed through the Deap 2.1 software using the variable returns to scale methodology. Findings The study findings revealed the average scores of allocative, economic, technical, managerial and scale efficiency to be relatively 0.956, 0.866, 0.883, 0.89 and 0.913. Regarding to latter three types of efficiency, five hospitals had desirable performance. Practical implications Given that additional costs due to an extra number of manpower or unnecessary capital resources impose economic pressure on hospitals also the fact that reduction of surplus production plays a major role in reducing such expenditures in hospitals, it is suggested that departments with low efficiency reduce their input surpluses to achieve the optimal level of performance. Originality/value The authors applied a DEA approach to measure allocative, economic, technical, managerial and scale efficiency of under-study hospitals. This is a helpful linear programming method which acts as a powerful and understandable approach for comparative performance assessment in healthcare settings and a guidance for healthcare managers to improve their departments' performance.

47 CFR 64.903 - Cost allocation manuals.

Code of Federal Regulations, 2012 CFR

2012-10-01

.... Annual cost allocation manual updates shall be filed on or before the last working day of each calendar... update their cost allocation manuals at least annually, except that changes to the cost apportionment...

47 CFR 64.903 - Cost allocation manuals.

Code of Federal Regulations, 2013 CFR

2013-10-01

.... Annual cost allocation manual updates shall be filed on or before the last working day of each calendar... update their cost allocation manuals at least annually, except that changes to the cost apportionment...

47 CFR 64.903 - Cost allocation manuals.

Code of Federal Regulations, 2011 CFR

2011-10-01

.... Annual cost allocation manual updates shall be filed on or before the last working day of each calendar... update their cost allocation manuals at least annually, except that changes to the cost apportionment...

47 CFR 64.903 - Cost allocation manuals.

Code of Federal Regulations, 2014 CFR

2014-10-01

.... Annual cost allocation manual updates shall be filed on or before the last working day of each calendar... update their cost allocation manuals at least annually, except that changes to the cost apportionment...

Methods of cost-effectiveness analysis in the evaluation of new antipsychotics: implications for schizophrenia treatment.

PubMed

Neumann, P J

1999-01-01

Because health care payers are increasingly interested in learning whether new treatments offer value for money, there has been an abundance of research into the cost-effectiveness of pharmacologic therapies in the United States. In the past few years, a number of studies comparing the cost-effectiveness of the conventional neuroleptics with that of the atypical antipsychotics have been published. Cost-effectiveness analyses show the relationship between the resources used (costs) and the health benefits achieved (effects) for a health or medical intervention compared with an alternative strategy. Ideally, the analyses can help decision makers improve the health of the population by better allocating society's limited health care resources. However, the extent to which cost-effectiveness data are actually used in decision making is unclear. The analyses are sometimes viewed with skepticism, in part because studies differ in their methodological approaches. Recently, the U.S. Panel on Cost-Effectiveness in Health and Medicine offered recommendations for standard methodological practices, which may help improve the quality of studies and the acceptability of the approach in the future. The issue is particularly important in light of new legislation governing how the Food and Drug Administration will regulate promotional claims made by drug companies regarding health economic information.

28 CFR 100.14 - Directly allocable costs.

Code of Federal Regulations, 2011 CFR

2011-07-01

... 28 Judicial Administration 2 2011-07-01 2011-07-01 false Directly allocable costs. 100.14 Section 100.14 Judicial Administration DEPARTMENT OF JUSTICE (CONTINUED) COST RECOVERY REGULATIONS, COMMUNICATIONS ASSISTANCE FOR LAW ENFORCEMENT ACT OF 1994 § 100.14 Directly allocable costs. (a) A cost is...

28 CFR 100.14 - Directly allocable costs.

Code of Federal Regulations, 2013 CFR

2013-07-01

... 28 Judicial Administration 2 2013-07-01 2013-07-01 false Directly allocable costs. 100.14 Section 100.14 Judicial Administration DEPARTMENT OF JUSTICE (CONTINUED) COST RECOVERY REGULATIONS, COMMUNICATIONS ASSISTANCE FOR LAW ENFORCEMENT ACT OF 1994 § 100.14 Directly allocable costs. (a) A cost is...

Cost Accounting for Decision Makers.

ERIC Educational Resources Information Center

Kaneklides, Ann L.

1985-01-01

Underscores the importance of informed decision making through accurate anticipation of cost incurrence in light of changing economic and environmental conditions. Explains the concepts of cost accounting, full allocation of costs, the selection of an allocation base, the allocation of indirect costs, depreciation, and implications for community…

48 CFR 9904.413 - Adjustment and allocation of pension cost.

Code of Federal Regulations, 2010 CFR

2010-10-01

... 48 Federal Acquisition Regulations System 7 2010-10-01 2010-10-01 false Adjustment and allocation of pension cost. 9904.413 Section 9904.413 Federal Acquisition Regulations System COST ACCOUNTING... AND COST ACCOUNTING STANDARDS COST ACCOUNTING STANDARDS 9904.413 Adjustment and allocation of pension...

Toward quantifying the effectiveness of water trading under uncertainty.

PubMed

Luo, B; Huang, G H; Zou, Y; Yin, Y Y

2007-04-01

This paper presents a methodology for quantifying the effectiveness of water-trading under uncertainty, by developing an optimization model based on the interval-parameter two-stage stochastic program (TSP) technique. In the study, the effectiveness of a water-trading program is measured by the water volume that can be released through trading from a statistical point of view. The methodology can also deal with recourse water allocation problems generated by randomness in water availability and, at the same time, tackle uncertainties expressed as intervals in the trading system. The developed methodology was tested with a hypothetical water-trading program in an agricultural system in the Swift Current Creek watershed, Canada. Study results indicate that the methodology can effectively measure the effectiveness of a trading program through estimating the water volume being released through trading in a long-term view. A sensitivity analysis was also conducted to analyze the effects of different trading costs on the trading program. It shows that the trading efforts would become ineffective when the trading costs are too high. The case study also demonstrates that the trading program is more effective in a dry season when total water availability is in shortage.

Reciprocal Cost Allocation and Decision Making for Universities.

ERIC Educational Resources Information Center

Metzger, Lawrence M.

1994-01-01

Examines the use of the reciprocal method as an alternative to more conventional methods of university service department cost allocation. This method can be used with software that is readily available and with already known data. Reciprocal cost allocation will provide appropriate allocation values for financial reporting and data for university…

Maximizing phylogenetic diversity in biodiversity conservation: Greedy solutions to the Noah's Ark problem.

PubMed

Hartmann, Klaas; Steel, Mike

2006-08-01

The Noah's Ark Problem (NAP) is a comprehensive cost-effectiveness methodology for biodiversity conservation that was introduced by Weitzman (1998) and utilizes the phylogenetic tree containing the taxa of interest to assess biodiversity. Given a set of taxa, each of which has a particular survival probability that can be increased at some cost, the NAP seeks to allocate limited funds to conserving these taxa so that the future expected biodiversity is maximized. Finding optimal solutions using this framework is a computationally difficult problem to which a simple and efficient "greedy" algorithm has been proposed in the literature and applied to conservation problems. We show that, although algorithms of this type cannot produce optimal solutions for the general NAP, there are two restricted scenarios of the NAP for which a greedy algorithm is guaranteed to produce optimal solutions. The first scenario requires the taxa to have equal conservation cost; the second scenario requires an ultrametric tree. The NAP assumes a linear relationship between the funding allocated to conservation of a taxon and the increased survival probability of that taxon. This relationship is briefly investigated and one variation is suggested that can also be solved using a greedy algorithm.

77 FR 54482 - Allocation of Costs Under the Simplified Methods

Federal Register 2010, 2011, 2012, 2013, 2014

2012-09-05

... Allocation of Costs Under the Simplified Methods AGENCY: Internal Revenue Service (IRS), Treasury. ACTION... certain costs to the property and that allocate costs under the simplified production method or the simplified resale method. The proposed regulations provide rules for the treatment of negative additional...

Methodologies for optimal resource allocation to the national space program and new space utilizations. Volume 1: Technical description

NASA Technical Reports Server (NTRS)

1971-01-01

The optimal allocation of resources to the national space program over an extended time period requires the solution of a large combinatorial problem in which the program elements are interdependent. The computer model uses an accelerated search technique to solve this problem. The model contains a large number of options selectable by the user to provide flexible input and a broad range of output for use in sensitivity analyses of all entering elements. Examples of these options are budget smoothing under varied appropriation levels, entry of inflation and discount effects, and probabilistic output which provides quantified degrees of certainty that program costs will remain within planned budget. Criteria and related analytic procedures were established for identifying potential new space program directions. Used in combination with the optimal resource allocation model, new space applications can be analyzed in realistic perspective, including the advantage gain from existing space program plant and on-going programs such as the space transportation system.

[Parameter of evidence-based medicine in health care economics].

PubMed

Wasem, J; Siebert, U

1999-08-01

In the view of scarcity of resources, economic evaluations in health care, in which not only effects but also costs related to a medical intervention are examined and a incremental cost-outcome-ratio is build, are an important supplement to the program of evidence based medicine. Outcomes of a medical intervention can be measured by clinical effectiveness, quality-adjusted life years, and monetary evaluation of benefits. As far as costs are concerned, direct medical costs, direct non-medical costs and indirect costs have to be considered in an economic evaluation. Data can be used from primary studies or secondary analysis; metaanalysis for synthesizing of data may be adequate. For calculation of incremental cost-benefit-ratios, models of decision analysis (decision tree models, Markov-models) often are necessary. Methodological and ethical limits for application of the results of economic evaluation in resource allocation decision in health care have to be regarded: Economic evaluations and the calculation of cost-outcome-rations should only support decision making but cannot replace it.

Quality Assessment of Published Articles in Iranian Journals Related to Economic Evaluation in Health Care Programs Based on Drummond's Checklist: A Narrative Review.

PubMed

Rezapour, Aziz; Jafari, Abdosaleh; Mirmasoudi, Kosha; Talebianpour, Hamid

2017-09-01

Health economic evaluation research plays an important role in selecting cost-effective interventions. The purpose of this study was to assess the quality of published articles in Iranian journals related to economic evaluation in health care programs based on Drummond's checklist in terms of numbers, features, and quality. In the present review study, published articles (Persian and English) in Iranian journals related to economic evaluation in health care programs were searched using electronic databases. In addition, the methodological quality of articles' structure was analyzed by Drummond's standard checklist. Based on the inclusion criteria, the search of databases resulted in 27 articles that fully covered economic evaluation in health care programs. A review of articles in accordance with Drummond's criteria showed that the majority of studies had flaws. The most common methodological weakness in the articles was in terms of cost calculation and valuation. Considering such methodological faults in these studies, it is anticipated that these studies would not provide an appropriate feedback to policy makers to allocate health care resources correctly and select suitable cost-effective interventions. Therefore, researchers are required to comply with the standard guidelines in order to better execute and report on economic evaluation studies.

Quality Assessment of Published Articles in Iranian Journals Related to Economic Evaluation in Health Care Programs Based on Drummond’s Checklist: A Narrative Review

PubMed Central

Rezapour, Aziz; Jafari, Abdosaleh; Mirmasoudi, Kosha; Talebianpour, Hamid

2017-01-01

Health economic evaluation research plays an important role in selecting cost-effective interventions. The purpose of this study was to assess the quality of published articles in Iranian journals related to economic evaluation in health care programs based on Drummond’s checklist in terms of numbers, features, and quality. In the present review study, published articles (Persian and English) in Iranian journals related to economic evaluation in health care programs were searched using electronic databases. In addition, the methodological quality of articles’ structure was analyzed by Drummond’s standard checklist. Based on the inclusion criteria, the search of databases resulted in 27 articles that fully covered economic evaluation in health care programs. A review of articles in accordance with Drummond’s criteria showed that the majority of studies had flaws. The most common methodological weakness in the articles was in terms of cost calculation and valuation. Considering such methodological faults in these studies, it is anticipated that these studies would not provide an appropriate feedback to policy makers to allocate health care resources correctly and select suitable cost-effective interventions. Therefore, researchers are required to comply with the standard guidelines in order to better execute and report on economic evaluation studies. PMID:29234174

75 FR 37883 - Transmission Planning and Cost Allocation by Transmission Owning and Operating Public Utilities

Federal Register 2010, 2011, 2012, 2013, 2014

2010-06-30

... Planning and Cost Allocation by Transmission Owning and Operating Public Utilities; Proposed Rule #0;#0...] Transmission Planning and Cost Allocation by Transmission Owning and Operating Public Utilities Issued June 17... Transmission Services by Public Utilities; Recovery of Stranded Costs by Public Utilities and Transmitting...

47 CFR 1.1417 - Allocation of Unusable Space Costs.

Code of Federal Regulations, 2014 CFR

2014-10-01

... 47 Telecommunication 1 2014-10-01 2014-10-01 false Allocation of Unusable Space Costs. 1.1417... by Random Selection Pole Attachment Complaint Procedures § 1.1417 Allocation of Unusable Space Costs... providing unusable space on a pole so that such apportionment equals two-thirds of the costs of providing...

47 CFR 1.1417 - Allocation of Unusable Space Costs.

Code of Federal Regulations, 2013 CFR

2013-10-01

... 47 Telecommunication 1 2013-10-01 2013-10-01 false Allocation of Unusable Space Costs. 1.1417... by Random Selection Pole Attachment Complaint Procedures § 1.1417 Allocation of Unusable Space Costs... providing unusable space on a pole so that such apportionment equals two-thirds of the costs of providing...

Cost Allocation Issues in Interlibrary Systems.

ERIC Educational Resources Information Center

Alexander, Ernest R.

1985-01-01

In comparing methods of allocating service transaction costs among member libraries of interlibrary systems, questions of how costs are to be estimated, and what cost elements are to be included are critical. Different approaches of estimation yield varying results. Actual distribution of units accounts for greatest variance in allocations. (CDD)

47 CFR 1.1417 - Allocation of Unusable Space Costs.

Code of Federal Regulations, 2012 CFR

2012-10-01

... 47 Telecommunication 1 2012-10-01 2012-10-01 false Allocation of Unusable Space Costs. 1.1417... by Random Selection Pole Attachment Complaint Procedures § 1.1417 Allocation of Unusable Space Costs... providing unusable space on a pole so that such apportionment equals two-thirds of the costs of providing...

Cost analysis of a disaster facility at an apex tertiary care trauma center of India

PubMed Central

Singh, Sheetal; Gupta, Shakti; Daga, Anoop; Siddharth, Vijaydeep; Wundavalli, LaxmiTej

2016-01-01

Introduction: For the Commonwealth Games 2010, Jai Prakash Narayan Apex Trauma Centre (JPNATC) of India had been directed by the Director General Health Services and Ministry of Health and Family Welfare, Government of India, to set up a specialized unit for the definitive management of the injured/unwell athletes, officials, and related personnel coming for the Commonwealth Games in October 2010. The facility included a 20-bedded fully equipped ward, six ICU beds with ventilator capacity, one very very important person observation area, one perioperative management cubicle, and one fully modular and integrated operating room. Objective: The objective of this study was to calculate the cost of disaster facility at JPNATC, All India Institute of Medical Sciences, New Delhi. Methodology: Traditional (average or gross) costing methodology was used to arrive at the cost for the provisioning of these services by this facility. Results: The annual cost of providing services at disaster facility at JPNATC, New Delhi, was calculated to be INR 61,007,334.08 (US$ 983,989.258) while the per hour cost was calculated to be INR 7061.03 of the total cost toward the provisioning of services by disaster facility where 26% was the capital cost and 74% was the operating cost. Human resource caters to maximum chunk of the expenditures (47%). Conclusion: The results of this costing study will help in the future planning of resource allocation within the financial constraints (US$ 1 = INR 62 in the year 2013). PMID:27904258

Allocation of Load-Loss Cost Caused by Voltage Sag

NASA Astrophysics Data System (ADS)

Gao, X.

2017-10-01

This paper focuses on the allocation of load-loss cost caused by voltage sag in the environment of electricity market. To compensate the loss of loads due to voltage sags, the load-loss cost is allocated to both sources and power consumers. On the basis of Load Drop Cost (LDC), a quantitative evaluation index of load-loss cost caused by voltage sag is identified. The load-loss cost to be allocated to power consumers themselves is calculated according to load classification. Based on the theory of power component the quantitative relation between sources and loads is established, thereby a quantitative calculation method for load-loss cost allocated to each source is deduced and the quantitative compensation from individual source to load is proposed. A simple five-bus system illustrates the main features of the proposed method.

Statistical Power and Optimum Sample Allocation Ratio for Treatment and Control Having Unequal Costs Per Unit of Randomization

ERIC Educational Resources Information Center

Liu, Xiaofeng

2003-01-01

This article considers optimal sample allocation between the treatment and control condition in multilevel designs when the costs per sampling unit vary due to treatment assignment. Optimal unequal allocation may reduce the cost from that of a balanced design without sacrificing any power. The optimum sample allocation ratio depends only on the…

Cost of diabetic eye, renal and foot complications: a methodological review.

PubMed

Schirr-Bonnans, Solène; Costa, Nadège; Derumeaux-Burel, Hélène; Bos, Jérémy; Lepage, Benoît; Garnault, Valérie; Martini, Jacques; Hanaire, Hélène; Turnin, Marie-Christine; Molinier, Laurent

2017-04-01

Diabetic retinopathy (DR), diabetic kidney disease (DKD) and diabetic foot ulcer (DFU) represent a public health and economic concern that may be assessed with cost-of-illness (COI) studies. (1) To review COI studies published between 2000 and 2015, about DR, DKD and DFU; (2) to analyse methods used. Disease definition, epidemiological approach, perspective, type of costs, activity data sources, cost valuation, sensitivity analysis, cost discounting and presentation of costs may be described in COI studies. Each reviewed study was assessed with a methodological grid including these nine items. The five following items have been detailed in the reviewed studies: epidemiological approach (59 % of studies described it), perspective (75 %), type of costs (98 %), activity data sources (91 %) and cost valuation (59 %). The disease definition and the presentation of results were detailed in fewer studies (respectively 50 and 46 %). In contrast, sensitivity analysis was only performed in 14 % of studies and cost discounting in 7 %. Considering the studies showing an average cost per patient and per year with a societal perspective, DR cost estimates were US $2297 (range 5-67,486), DKD cost ranged from US $1095 to US $16,384, and DFU cost was US $10,604 (range 1444-85,718). This review reinforces the need to adequately describe the method to facilitate literature comparisons and projections. It also recalls that COI studies represent complementary tools to cost-effectiveness studies to help decision makers in the allocation of economic resources for the management of DR, DKD and DFU.

Assessment of Registration Information on Methodological Design of Acupuncture RCTs: A Review of 453 Registration Records Retrieved from WHO International Clinical Trials Registry Platform

PubMed Central

Gu, Jing; Wang, Qi; Wang, Xiaogang; Li, Hailong; Gu, Mei; Ming, Haixia; Dong, Xiaoli; Yang, Kehu; Wu, Hongyan

2014-01-01

Background. This review provides the first methodological information assessment of protocol of acupuncture RCTs registered in WHO International Clinical Trials Registry Platform (ICTRP). Methods. All records of acupuncture RCTs registered in the ICTRP have been collected. The methodological design assessment involved whether the randomization methods, allocation concealment, and blinding were adequate or not based on the information of registration records (protocols of acupuncture RCTs). Results. A total of 453 records, found in 11 registries, were examined. Methodological details were insufficient in registration records; there were 76.4%, 89.0%, and 21.4% records that did not provide information on randomization methods, allocation concealment, and blinding respectively. The proportions of adequate randomization methods, allocation concealment, and blinding were only 107 (23.6%), 48 (10.6%), and 210 (46.4%), respectively. The methodological design improved year by year, especially after 2007. Additionally, methodology of RCTs with ethics approval was clearly superior to those without ethics approval and different among registries. Conclusions. The overall methodological design based on registration records of acupuncture RCTs is not very well but improved year by year. The insufficient information on randomization methods, allocation concealment, and blinding maybe due to the relevant description is not taken seriously in acupuncture RCTs' registration. PMID:24688591

Assessment of Registration Information on Methodological Design of Acupuncture RCTs: A Review of 453 Registration Records Retrieved from WHO International Clinical Trials Registry Platform.

PubMed

Gu, Jing; Wang, Qi; Wang, Xiaogang; Li, Hailong; Gu, Mei; Ming, Haixia; Dong, Xiaoli; Yang, Kehu; Wu, Hongyan

2014-01-01

Background. This review provides the first methodological information assessment of protocol of acupuncture RCTs registered in WHO International Clinical Trials Registry Platform (ICTRP). Methods. All records of acupuncture RCTs registered in the ICTRP have been collected. The methodological design assessment involved whether the randomization methods, allocation concealment, and blinding were adequate or not based on the information of registration records (protocols of acupuncture RCTs). Results. A total of 453 records, found in 11 registries, were examined. Methodological details were insufficient in registration records; there were 76.4%, 89.0%, and 21.4% records that did not provide information on randomization methods, allocation concealment, and blinding respectively. The proportions of adequate randomization methods, allocation concealment, and blinding were only 107 (23.6%), 48 (10.6%), and 210 (46.4%), respectively. The methodological design improved year by year, especially after 2007. Additionally, methodology of RCTs with ethics approval was clearly superior to those without ethics approval and different among registries. Conclusions. The overall methodological design based on registration records of acupuncture RCTs is not very well but improved year by year. The insufficient information on randomization methods, allocation concealment, and blinding maybe due to the relevant description is not taken seriously in acupuncture RCTs' registration.

A hybrid genetic algorithm-queuing multi-compartment model for optimizing inpatient bed occupancy and associated costs.

PubMed

Belciug, Smaranda; Gorunescu, Florin

2016-03-01

Explore how efficient intelligent decision support systems, both easily understandable and straightforwardly implemented, can help modern hospital managers to optimize both bed occupancy and utilization costs. This paper proposes a hybrid genetic algorithm-queuing multi-compartment model for the patient flow in hospitals. A finite capacity queuing model with phase-type service distribution is combined with a compartmental model, and an associated cost model is set up. An evolutionary-based approach is used for enhancing the ability to optimize both bed management and associated costs. In addition, a "What-if analysis" shows how changing the model parameters could improve performance while controlling costs. The study uses bed-occupancy data collected at the Department of Geriatric Medicine - St. George's Hospital, London, period 1969-1984, and January 2000. The hybrid model revealed that a bed-occupancy exceeding 91%, implying a patient rejection rate around 1.1%, can be carried out with 159 beds plus 8 unstaffed beds. The same holding and penalty costs, but significantly different bed allocations (156 vs. 184 staffed beds, and 8 vs. 9 unstaffed beds, respectively) will result in significantly different costs (£755 vs. £1172). Moreover, once the arrival rate exceeds 7 patient/day, the costs associated to the finite capacity system become significantly smaller than those associated to an Erlang B queuing model (£134 vs. £947). Encoding the whole information provided by both the queuing system and the cost model through chromosomes, the genetic algorithm represents an efficient tool in optimizing the bed allocation and associated costs. The methodology can be extended to different medical departments with minor modifications in structure and parameterization. Copyright © 2016 Elsevier B.V. All rights reserved.

47 CFR 1.1417 - Allocation of Unusable Space Costs.

Code of Federal Regulations, 2011 CFR

2011-10-01

... 47 Telecommunication 1 2011-10-01 2011-10-01 false Allocation of Unusable Space Costs. 1.1417... Attachment Complaint Procedures § 1.1417 Allocation of Unusable Space Costs. (a) With respect to the formula referenced in § 1.1409(e)(2), a utility shall apportion the cost of providing unusable space on a pole so...

47 CFR 1.1417 - Allocation of Unusable Space Costs.

Code of Federal Regulations, 2010 CFR

2010-10-01

... 47 Telecommunication 1 2010-10-01 2010-10-01 false Allocation of Unusable Space Costs. 1.1417... Attachment Complaint Procedures § 1.1417 Allocation of Unusable Space Costs. (a) With respect to the formula referenced in § 1.1409(e)(2), a utility shall apportion the cost of providing unusable space on a pole so...

The cost of the district hospital: a case study in Malawi.

PubMed

Mills, A J; Kapalamula, J; Chisimbi, S

1993-01-01

Described in an analysis of the cost to the Ministry of Health of providing district health services in Malawi, with particular emphasis on the district hospital. District resource allocation patterns were assessed by carefully disaggregating district costs by level of care and hospital department. A strikingly low proportion of district recurrent costs was absorbed by salaries and wages (27-39%, depending on the district) and a surprisingly high proportion by medical supplies (24-37%). The most expensive cost centre in the hospital was the pharmacy. A total of 27-39% of total recurrent costs were spent outside the hospital and 61-73% on hospital services. The secondary care services absorbed 40-58% of district recurrent costs. Unit costs by hospital department varied considerably by district, with one hospital being consistently the most expensive and another the cheapest. A total of 3-10 new outpatients could be treated for the average cost of 1 inpatient-day, while 34-55 could be treated for the average cost of 1 inpatient. The efficiency of hospital operations, the scope for redistributing resources districtwide, and the costing methodology are discussed.

The cost of the district hospital: a case study in Malawi.

PubMed Central

Mills, A. J.; Kapalamula, J.; Chisimbi, S.

1993-01-01

Described in an analysis of the cost to the Ministry of Health of providing district health services in Malawi, with particular emphasis on the district hospital. District resource allocation patterns were assessed by carefully disaggregating district costs by level of care and hospital department. A strikingly low proportion of district recurrent costs was absorbed by salaries and wages (27-39%, depending on the district) and a surprisingly high proportion by medical supplies (24-37%). The most expensive cost centre in the hospital was the pharmacy. A total of 27-39% of total recurrent costs were spent outside the hospital and 61-73% on hospital services. The secondary care services absorbed 40-58% of district recurrent costs. Unit costs by hospital department varied considerably by district, with one hospital being consistently the most expensive and another the cheapest. A total of 3-10 new outpatients could be treated for the average cost of 1 inpatient-day, while 34-55 could be treated for the average cost of 1 inpatient. The efficiency of hospital operations, the scope for redistributing resources districtwide, and the costing methodology are discussed. PMID:8324852

1999 update of the Arizona highway cost allocation study

DOT National Transportation Integrated Search

1999-08-01

The purpose of this report was to update the Arizona highway cost allocation study and to evaluate the alternative of using the new FHWA cost allocation model as a replacement The update revealed that the repeal of Arizona's weight-distance tas has l...

47 CFR 76.924 - Allocation to service cost categories.

Code of Federal Regulations, 2010 CFR

2010-10-01

... 47 Telecommunication 4 2010-10-01 2010-10-01 false Allocation to service cost categories. 76.924 Section 76.924 Telecommunication FEDERAL COMMUNICATIONS COMMISSION (CONTINUED) BROADCAST RADIO SERVICES MULTICHANNEL VIDEO AND CABLE TELEVISION SERVICE Cable Rate Regulation § 76.924 Allocation to service cost...

The kidney allocation score: methodological problems, moral concerns and unintended consequences.

PubMed

Hippen, B

2009-07-01

The growing disparity between the demand for and supply of kidneys for transplantation has generated interest in alternative systems of allocating kidneys from deceased donors. This personal viewpoint focuses attention on the Kidney Allocation Score (KAS) proposal promulgated by the UNOS/OPTN Kidney Committee. I identify several methodological and moral flaws in the proposed system, concluding that any iteration of the KAS proposal should be met with more skepticism than sanguinity.

45 CFR 205.150 - Cost allocation.

Code of Federal Regulations, 2014 CFR

2014-10-01

... 45 Public Welfare 2 2014-10-01 2012-10-01 true Cost allocation. 205.150 Section 205.150 Public Welfare Regulations Relating to Public Welfare OFFICE OF FAMILY ASSISTANCE (ASSISTANCE PROGRAMS... Social Security Act must provide that the State agency will have an approved cost allocation plan on file...

45 CFR 304.15 - Cost allocation.

Code of Federal Regulations, 2010 CFR

2010-10-01

... Welfare Regulations Relating to Public Welfare OFFICE OF CHILD SUPPORT ENFORCEMENT (CHILD SUPPORT... FEDERAL FINANCIAL PARTICIPATION § 304.15 Cost allocation. A State agency in support of its claims under title IV-D of the Social Security Act must have an approved cost allocation plan on file with the...

Cost benefit analysis of space communications technology: Volume 1: Executive summary

NASA Technical Reports Server (NTRS)

Holland, L. D.; Sassone, P. G.; Gallagher, J. J.; Robinette, S. L.; Vogler, F. H.; Zimmer, R. P.

1976-01-01

The questions of (1) whether or not NASA should support the further development of space communications technology, and, if so, (2) which technology's support should be given the highest priority are addressed. Insofar as the issues deal principally with resource allocation, an economics perspective is adopted. The resultant cost benefit methodology utilizes the net present value concept in three distinct analysis stages to evaluate and rank those technologies which pass a qualification test based upon probable (private sector) market failure. User-preference and technology state-of-the-art surveys were conducted (in 1975) to form a data base for the technology evaluation. The program encompassed near-future technologies in space communications earth stations and satellites, including the noncommunication subsystems of the satellite (station keeping, electrical power system, etc.). Results of the research program include confirmation of the applicability of the methodology as well as a list of space communications technologies ranked according to the estimated net present value of their support (development) by NASA.

Techno-economic and Monte Carlo probabilistic analysis of microalgae biofuel production system.

PubMed

Batan, Liaw Y; Graff, Gregory D; Bradley, Thomas H

2016-11-01

This study focuses on the characterization of the technical and economic feasibility of an enclosed photobioreactor microalgae system with annual production of 37.85 million liters (10 million gallons) of biofuel. The analysis characterizes and breaks down the capital investment and operating costs and the production cost of unit of algal diesel. The economic modelling shows total cost of production of algal raw oil and diesel of $3.46 and $3.69 per liter, respectively. Additionally, the effects of co-products' credit and their impact in the economic performance of algal-to-biofuel system are discussed. The Monte Carlo methodology is used to address price and cost projections and to simulate scenarios with probabilities of financial performance and profits of the analyzed model. Different markets for allocation of co-products have shown significant shifts for economic viability of algal biofuel system. Copyright © 2016 Elsevier Ltd. All rights reserved.

Economic Evaluation of a Multifaceted Implementation Strategy for the Prevention of Hand Eczema Among Healthcare Workers in Comparison with a Control Group: The Hands4U Study.

PubMed

van der Meer, Esther W C; van Dongen, Johanna M; Boot, Cécile R L; van der Gulden, Joost W J; Bosmans, Judith E; Anema, Johannes R

2016-05-01

The aim of this study was to evaluate the cost-effectiveness of a multifaceted implementation strategy for the prevention of hand eczema in comparison with a control group among healthcare workers. A total of 48 departments (n=1,649) were randomly allocated to the implementation strategy or the control group. Data on hand eczema and costs were collected at baseline and every 3 months. Cost-effectiveness analyses were performed using linear multilevel analyses. The probability of the implementation strategy being cost-effective gradually increased with an increasing willingness-to-pay, to 0.84 at a ceiling ratio of €590,000 per person with hand eczema prevented (societal perspective). The implementation strategy appeared to be not cost-effective in comparison with the control group (societal perspective), nor was it cost-beneficial to the employer. However, this study had some methodological problems which should be taken into account when interpreting the results.

Medical technology management: from planning to application.

PubMed

David, Y; Jahnke, E

2005-01-01

Appropriate deployment of technological innovation contributes to improvement in the quality of healthcare delivered, the containment of cost, and access to the healthcare system. Hospitals have been allocating a significant portion of their resources to procuring and managing capital assets; they are continuously faced with demands for new medical equipment and are asked to manage existing inventory for which they are not well prepared. To objectively manage their investment, hospitals are developing medical technology management programs that need pertinent information and planning methodology for integrating new equipment into existing operations as well as for optimizing costs of ownership of all equipment. Clinical engineers can identify technological solutions based on the matching of new medical equipment with hospital's objectives. They can review their institution's overall technological position, determine strengths and weaknesses, develop equipment-selection criteria, supervise installations, train users and monitor post procurement performance to assure meeting of goals. This program, together with cost accounting analysis, will objectively guide the capital assets decision-making process. Cost accounting analysis is a multivariate function that includes determining the amount, based upon a strategic plan and financial resources, of funding to be allocated annually for medical equipment acquisition and replacement. Often this function works closely with clinical engineering to establish equipment useful life and prioritization of acquisition, upgrade, and replacement of inventory within budget confines and without conducting time consuming, individual financial capital project evaluations.

75 FR 62023 - Transmission Planning and Cost Allocation by Transmission Owning and Operating Public Utilities

Federal Register 2010, 2011, 2012, 2013, 2014

2010-10-07

...] Transmission Planning and Cost Allocation by Transmission Owning and Operating Public Utilities September 29... (75 FR 37884) proposing to amend the transmission planning and cost allocation requirements... transmission needs driven by public policy requirements established by state or federal laws or regulations...

75 FR 17109 - Jurisdictional Separations and Referral to the Federal-State Joint Board

Federal Register 2010, 2011, 2012, 2013, 2014

2010-04-05

... 36 category relationships and jurisdictional cost allocation factors used in jurisdictional... jurisdictional cost allocation factors are due on or before April 19, 2010. Reply comments on extending the freeze of part 36 category relationships and jurisdictional cost allocation factors are due on or before...

45 CFR 304.15 - Cost allocation.

Code of Federal Regulations, 2014 CFR

2014-10-01

... 45 Public Welfare 2 2014-10-01 2012-10-01 true Cost allocation. 304.15 Section 304.15 Public Welfare Regulations Relating to Public Welfare OFFICE OF CHILD SUPPORT ENFORCEMENT (CHILD SUPPORT... title IV-D of the Social Security Act must have an approved cost allocation plan on file with the...

45 CFR 304.15 - Cost allocation.

Code of Federal Regulations, 2011 CFR

2011-10-01

... 45 Public Welfare 2 2011-10-01 2011-10-01 false Cost allocation. 304.15 Section 304.15 Public Welfare Regulations Relating to Public Welfare OFFICE OF CHILD SUPPORT ENFORCEMENT (CHILD SUPPORT... title IV-D of the Social Security Act must have an approved cost allocation plan on file with the...

48 CFR 9904.403 - Allocation of home office expenses to segments.

Code of Federal Regulations, 2012 CFR

2012-10-01

... 48 Federal Acquisition Regulations System 7 2012-10-01 2012-10-01 false Allocation of home office expenses to segments. 9904.403 Section 9904.403 Federal Acquisition Regulations System COST ACCOUNTING... AND COST ACCOUNTING STANDARDS COST ACCOUNTING STANDARDS 9904.403 Allocation of home office expenses to...

45 CFR 98.55 - Cost allocation.

Code of Federal Regulations, 2013 CFR

2013-10-01

... 45 Public Welfare 1 2013-10-01 2013-10-01 false Cost allocation. 98.55 Section 98.55 Public Welfare DEPARTMENT OF HEALTH AND HUMAN SERVICES GENERAL ADMINISTRATION CHILD CARE AND DEVELOPMENT FUND Use of Child Care and Development Funds § 98.55 Cost allocation. (a) The Lead Agency and subgrantees...

45 CFR 98.55 - Cost allocation.

Code of Federal Regulations, 2014 CFR

2014-10-01

... 45 Public Welfare 1 2014-10-01 2014-10-01 false Cost allocation. 98.55 Section 98.55 Public Welfare Department of Health and Human Services GENERAL ADMINISTRATION CHILD CARE AND DEVELOPMENT FUND Use of Child Care and Development Funds § 98.55 Cost allocation. (a) The Lead Agency and subgrantees...

45 CFR 98.55 - Cost allocation.

Code of Federal Regulations, 2010 CFR

2010-10-01

... 45 Public Welfare 1 2010-10-01 2010-10-01 false Cost allocation. 98.55 Section 98.55 Public Welfare DEPARTMENT OF HEALTH AND HUMAN SERVICES GENERAL ADMINISTRATION CHILD CARE AND DEVELOPMENT FUND Use of Child Care and Development Funds § 98.55 Cost allocation. (a) The Lead Agency and subgrantees...

45 CFR 98.55 - Cost allocation.

Code of Federal Regulations, 2012 CFR

2012-10-01

... 45 Public Welfare 1 2012-10-01 2012-10-01 false Cost allocation. 98.55 Section 98.55 Public Welfare DEPARTMENT OF HEALTH AND HUMAN SERVICES GENERAL ADMINISTRATION CHILD CARE AND DEVELOPMENT FUND Use of Child Care and Development Funds § 98.55 Cost allocation. (a) The Lead Agency and subgrantees...

45 CFR 98.55 - Cost allocation.

Code of Federal Regulations, 2011 CFR

2011-10-01

... 45 Public Welfare 1 2011-10-01 2011-10-01 false Cost allocation. 98.55 Section 98.55 Public Welfare DEPARTMENT OF HEALTH AND HUMAN SERVICES GENERAL ADMINISTRATION CHILD CARE AND DEVELOPMENT FUND Use of Child Care and Development Funds § 98.55 Cost allocation. (a) The Lead Agency and subgrantees...

Allocation of Transaction Cost to Market Participants Using an Analytical Method in Deregulated Market

NASA Astrophysics Data System (ADS)

Jeyasankari, S.; Jeslin Drusila Nesamalar, J.; Charles Raja, S.; Venkatesh, P.

2014-04-01

Transmission cost allocation is one of the major challenges in transmission open access faced by the electric power sector. The purpose of this work is to provide an analytical method for allocating transmission transaction cost in deregulated market. This research work provides a usage based transaction cost allocation method based on line-flow impact factor (LIF) which relates the power flow in each line with respect to transacted power for the given transaction. This method provides the impact of line flows without running iterative power flow solution and is well suited for real time applications. The proposed method is compared with the Newton-Raphson (NR) method of cost allocation on sample six bus and practical Indian utility 69 bus systems by considering multilateral transaction.

Randomization in clinical trials in orthodontics: its significance in research design and methods to achieve it.

PubMed

Pandis, Nikolaos; Polychronopoulou, Argy; Eliades, Theodore

2011-12-01

Randomization is a key step in reducing selection bias during the treatment allocation phase in randomized clinical trials. The process of randomization follows specific steps, which include generation of the randomization list, allocation concealment, and implementation of randomization. The phenomenon in the dental and orthodontic literature of characterizing treatment allocation as random is frequent; however, often the randomization procedures followed are not appropriate. Randomization methods assign, at random, treatment to the trial arms without foreknowledge of allocation by either the participants or the investigators thus reducing selection bias. Randomization entails generation of random allocation, allocation concealment, and the actual methodology of implementing treatment allocation randomly and unpredictably. Most popular randomization methods include some form of restricted and/or stratified randomization. This article introduces the reasons, which make randomization an integral part of solid clinical trial methodology, and presents the main randomization schemes applicable to clinical trials in orthodontics.

7 CFR 1940.552 - Definitions.

Code of Federal Regulations, 2011 CFR

2011-01-01

... REGULATIONS (CONTINUED) GENERAL Methodology and Formulas for Allocation of Loan and Grant Program Funds § 1940..., funds will be controlled by the National Office. (b) Basic formula criteria, data source and weight. Basic formulas are used to calculate a basic state factor as a part of the methodology for allocating...

7 CFR 1940.552 - Definitions.

Code of Federal Regulations, 2014 CFR

2014-01-01

... REGULATIONS (CONTINUED) GENERAL Methodology and Formulas for Allocation of Loan and Grant Program Funds § 1940..., funds will be controlled by the National Office. (b) Basic formula criteria, data source and weight. Basic formulas are used to calculate a basic state factor as a part of the methodology for allocating...

7 CFR 1940.552 - Definitions.

Code of Federal Regulations, 2012 CFR

2012-01-01

... REGULATIONS (CONTINUED) GENERAL Methodology and Formulas for Allocation of Loan and Grant Program Funds § 1940..., funds will be controlled by the National Office. (b) Basic formula criteria, data source and weight. Basic formulas are used to calculate a basic state factor as a part of the methodology for allocating...

7 CFR 1940.552 - Definitions.

Code of Federal Regulations, 2013 CFR

2013-01-01

... REGULATIONS (CONTINUED) GENERAL Methodology and Formulas for Allocation of Loan and Grant Program Funds § 1940..., funds will be controlled by the National Office. (b) Basic formula criteria, data source and weight. Basic formulas are used to calculate a basic state factor as a part of the methodology for allocating...

77 FR 30410 - Jurisdictional Separations and Referral to the Federal-State Joint Board

Federal Register 2010, 2011, 2012, 2013, 2014

2012-05-23

... jurisdictional cost allocation factors used in jurisdictional separations until June 30, 2014. Extending the... relationships and allocation factors for price cap carriers and all allocation factors for rate-of-return... extending the current freeze of part 36 category relationships and jurisdictional cost allocation factors...

Notice of Data Availability for Federal Implementation Plans To Reduce Interstate Transport of Fine Particulate Matter and Ozone: Request for Comment (76 FR 1109)

EPA Pesticide Factsheets

This NODA requests public comment on two alternative allocation methodologies for existing units, on the unit-level allocations calculated using those alternative methodologies, on the data supporting the calculations, and on any resulting implications.

Payments for Ecosystem Services for watershed water resource allocations

NASA Astrophysics Data System (ADS)

Fu, Yicheng; Zhang, Jian; Zhang, Chunling; Zang, Wenbin; Guo, Wenxian; Qian, Zhan; Liu, Laisheng; Zhao, Jinyong; Feng, Jian

2018-01-01

Watershed water resource allocation focuses on concrete aspects of the sustainable management of Ecosystem Services (ES) that are related to water and examines the possibility of implementing Payment for Ecosystem Services (PES) for water ES. PES can be executed to satisfy both economic and environmental objectives and demands. Considering the importance of calculating PES schemes at the social equity and cooperative game (CG) levels, to quantitatively solve multi-objective problems, a water resources allocation model and multi-objective optimization are provided. The model consists of three modules that address the following processes: ① social equity mechanisms used to study water consumer associations, ② an optimal decision-making process based on variable intervals and CG theory, and ③ the use of Shapley values of CGs for profit maximization. The effectiveness of the proposed methodology for realizing sustainable development was examined. First, an optimization model with water allocation objective was developed based on sustainable water resources allocation framework that maximizes the net benefit of water use. Then, to meet water quality requirements, PES cost was estimated using trade-off curves among different pollution emission concentration permissions. Finally, to achieve equity and supply sufficient incentives for water resources protection, CG theory approaches were utilized to reallocate PES benefits. The potential of the developed model was examined by its application to a case study in the Yongding River watershed of China. Approximately 128 Mm3 of water flowed from the upper reach (Shanxi and Hebei Provinces) sections of the Yongding River to the lower reach (Beijing) in 2013. According to the calculated results, Beijing should pay USD6.31 M (¥39.03 M) for water-related ES to Shanxi and Hebei Provinces. The results reveal that the proposed methodology is an available tool that can be used for sustainable development with resolving PES amounts among different regions under social and environmental constraints by considering the characteristics of social equity and CGs.

Liver allocation and distribution: time for a change.

PubMed

Deshpande, Ranjit; Hirose, Ryutaro; Mulligan, David

2017-04-01

Liver allograft allocation has been a topic of hot debate for over a decade. New redistricting changes have been proposed by the Liver and Intestinal Transplant Committee to the existing United Network for Organ Sharing (UNOS) liver allocation policy. The basis of this new proposal is similar to the old one with an aim to distribute organs in a fair, efficient and equitable fashion. In this review, we plan to look in depth at the redistribution proposals thus far, their merits and how they may help patients who do not have adequate access to livers. Many authors have criticized the proposed changes to organ distribution to reduce geographic disparity in access to liver transplantation. Our focus in this article is to bring forth the most recent literature and proposed changes in the current distribution system. We will also mention two other possible methods that have been proposed to redesign distribution using concentric circles and neighborhoods. In this article, we also look at the economics of the redistricting proposal and its effects on transplant centers. The UNOS Liver and Intestinal Transplant Committee has recommended a proposal using the eight-district model with proximity circles and three additional Model for End-Stage Liver Disease (MELD) points with initial sharing MELD threshold of 25 as a starting point to reduce disparity in patient access to deceased donor livers for transplantation. This proposal has met with significant resistance because of concerns of cost, logistics and impact on existing transplant centers. Other methodologies have also been proposed that have the potential to significantly improve our current disparity of access to life-saving organs. Variation in the supply of donor organs vs. the demand or need for liver transplant by geography and the current defined areas of distribution drive this disparity. Cost benefits to the healthcare system in caring for patients with advanced stages of liver disease may outweigh increased costs of transportation and transplantation. The current allocation boundaries are not optimal for liver distribution, as modeled by all suggested solutions thus far. The need to identify a more optimal and equitable allocation/distribution system is paramount.

Airport and Airway Costs: Allocation and Recovery in the 1980’s.

DTIC Science & Technology

1987-02-01

1997 [8]. 3*X S.% Volume 4, FAA Cost Recovery Options [9). Volume 5, Econometric Cost Functions for FAA Cost Allocation Model [10]. Volume 6, Users...and relative price elasticities ( Ramsey pricing technique). User fees based on the Ramsey pricing tend to be less burdensome on users and minimize...full discussion of the Ramsey pricing techniques is provided in Allocation of Federal Airport and Airway Costs for FY 1985 [6]. -12- In step 5

Dynamic task allocation for a man-machine symbiotic system

NASA Technical Reports Server (NTRS)

Parker, L. E.; Pin, F. G.

1987-01-01

This report presents a methodological approach to the dynamic allocation of tasks in a man-machine symbiotic system in the context of dexterous manipulation and teleoperation. This report addresses a symbiotic system containing two symbiotic partners which work toward controlling a single manipulator arm for the execution of a series of sequential manipulation tasks. It is proposed that an automated task allocator use knowledge about the constraints/criteria of the problem, the available resources, the tasks to be performed, and the environment to dynamically allocate task recommendations for the man and the machine. The presentation of the methodology includes discussions concerning the interaction of the knowledge areas, the flow of control, the necessary communication links, and the replanning of the task allocation. Examples of task allocation are presented to illustrate the results of this methodolgy.

A Generalizable Methodology for Quantifying User Satisfaction

NASA Astrophysics Data System (ADS)

Huang, Te-Yuan; Chen, Kuan-Ta; Huang, Polly; Lei, Chin-Laung

Quantifying user satisfaction is essential, because the results can help service providers deliver better services. In this work, we propose a generalizable methodology, based on survival analysis, to quantify user satisfaction in terms of session times, i. e., the length of time users stay with an application. Unlike subjective human surveys, our methodology is based solely on passive measurement, which is more cost-efficient and better able to capture subconscious reactions. Furthermore, by using session times, rather than a specific performance indicator, such as the level of distortion of voice signals, the effects of other factors like loudness and sidetone, can also be captured by the developed models. Like survival analysis, our methodology is characterized by low complexity and a simple model-developing process. The feasibility of our methodology is demonstrated through case studies of ShenZhou Online, a commercial MMORPG in Taiwan, and the most prevalent VoIP application in the world, namely Skype. Through the model development process, we can also identify the most significant performance factors and their impacts on user satisfaction and discuss how they can be exploited to improve user experience and optimize resource allocation.

Understanding the essentials of economic evaluation.

PubMed

Schmid, G P

1995-01-01

Economic evaluation (EE) answers the following simple question: "From which course of action do we get the most value for our money?" We ask this question because resources are always limited, i.e., we never have enough money to do all the things we would like to do. Three types of economic evaluations are used: cost-effectiveness analysis, cost-utility analysis, and cost-benefit analysis. Although all involve a monetary and outcome comparison of two or more courses of action, the methodologies and outcomes of each type vary, making each one particularly suited for specific and different indications. Although the performance of an EE may be complex, its concept is intuitively simple. Understanding the basic elements of economic analysis is more and more important to all health-care providers because health-care policy makers at all levels are increasingly using EE for allocating resources.

Deciding how NHS money is spent: a survey of general public and medical views.

PubMed

Lees, Ann; Scott, Nicholas; Scott, Sheila N; MacDonald, Sara; Campbell, Christine

2002-03-01

To examine the validity of the Prioritization Scoring Index (PSI) methodology by obtaining the views of our local population and clinicians regarding the criteria and weightings that should be used in deciding how NHS money is spent. We have used a PSI in Argyll and Clyde to allocate new money since 1996 and to determine priorities for our 1999/2000-2003/2004 Health Improvement Programme (HIP). Since the criteria and weightings for this methodology were developed subjectively, we sought to validate these by consulting local people and to change our methodology to take account of wider population views. A postal questionnaire was sent to 1969 members of the general public, all 314 general practitioners and all 189 hospital consultants in Argyll and Clyde in March 1999. A reminder was sent after 4 weeks. Questions were asked about general funding and prioritization in the NHS and about specific issues relating to potential criteria for prioritization, including those used in our PSI methodology. Responses were analysed quantitatively in the Statistical Package for the Social Sciences (SPSS) and qualitatively through examination of the responses to open questions. The response rate was 51% for the general public and 71% for GPs and consultants. Respondents from the general public were broadly representative of the Argyll and Clyde population. The main findings were that: greater importance should be given to care that improves health, quality of life or prevents ill health rather than to cost, or to government and local health board priorities; half of the general public and most clinicians thought there should be a limit on NHS funding; extra money for the NHS should come from the national lottery (general public) or higher taxes on cigarettes and alcohol (clinicians); doctors should have the greatest influence in deciding how NHS money is spent; a higher priority should not be given to the health-care needs of younger people rather than older people. Our public and clinicians would allocate approximately 50% of the prioritization weighting to direct patient benefits, 25% to the cost of health-care and 25% to strategic health issues. Consideration of public and clinician views suggests that a revised PSI should place greater weight on benefits to patients and lower weight on the cost of health-care.

Deciding how NHS money is spent: a survey of general public and medical views

PubMed Central

Lees, Ann; Scott, Nicholas; Scott, Sheila N.; MacDonald, Sara; Campbell, Christine

2002-01-01

Objectives To examine the validity of the Prioritization Scoring Index (PSI) methodology by obtaining the views of our local population and clinicians regarding the criteria and weightings that should be used in deciding how NHS money is spent. Background We have used a PSI in Argyll and Clyde to allocate new money since 1996 and to determine priorities for our 1999/2000–2003/2004 Health Improvement Programme (HIP). Since the criteria and weightings for this methodology were developed subjectively, we sought to validate these by consulting local people and to change our methodology to take account of wider population views. Methods A postal questionnaire was sent to 1969 members of the general public, all 314 general practitioners and all 189 hospital consultants in Argyll and Clyde in March 1999. A reminder was sent after 4 weeks. Questions were asked about general funding and prioritization in the NHS and about specific issues relating to potential criteria for prioritization, including those used in our PSI methodology. Responses were analysed quantitatively in the Statistical Package for the Social Sciences (SPSS) and qualitatively through examination of the responses to open questions. Results The response rate was 51% for the general public and 71% for GPs and consultants. Respondents from the general public were broadly representative of the Argyll and Clyde population. The main findings were that: greater importance should be given to care that improves health, quality of life or prevents ill health rather than to cost, or to government and local health board priorities; half of the general public and most clinicians thought there should be a limit on NHS funding; extra money for the NHS should come from the national lottery (general public) or higher taxes on cigarettes and alcohol (clinicians); doctors should have the greatest influence in deciding how NHS money is spent; a higher priority should not be given to the health‐care needs of younger people rather than older people. Our public and clinicians would allocate approximately 50% of the prioritization weighting to direct patient benefits, 25% to the cost of health‐care and 25% to strategic health issues. Conclusions Consideration of public and clinician views suggests that a revised PSI should place greater weight on benefits to patients and lower weight on the cost of health‐care. PMID:11906541

Automatic recognition of postural allocations.

PubMed

Sazonov, Edward; Krishnamurthy, Vidya; Makeyev, Oleksandr; Browning, Ray; Schutz, Yves; Hill, James

2007-01-01

A significant part of daily energy expenditure may be attributed to non-exercise activity thermogenesis and exercise activity thermogenesis. Automatic recognition of postural allocations such as standing or sitting can be used in behavioral modification programs aimed at minimizing static postures. In this paper we propose a shoe-based device and related pattern recognition methodology for recognition of postural allocations. Inexpensive technology allows implementation of this methodology as a part of footwear. The experimental results suggest high efficiency and reliability of the proposed approach.

Sharing the cost of river basin adaptation portfolios to climate change: Insights from social justice and cooperative game theory

NASA Astrophysics Data System (ADS)

Girard, Corentin; Rinaudo, Jean-Daniel; Pulido-Velazquez, Manuel

2016-10-01

The adaptation of water resource systems to the potential impacts of climate change requires mixed portfolios of supply and demand adaptation measures. The issue is not only to select efficient, robust, and flexible adaptation portfolios but also to find equitable strategies of cost allocation among the stakeholders. Our work addresses such cost allocation problems by applying two different theoretical approaches: social justice and cooperative game theory in a real case study. First of all, a cost-effective portfolio of adaptation measures at the basin scale is selected using a least-cost optimization model. Cost allocation solutions are then defined based on economic rationality concepts from cooperative game theory (the Core). Second, interviews are conducted to characterize stakeholders' perceptions of social justice principles associated with the definition of alternatives cost allocation rules. The comparison of the cost allocation scenarios leads to contrasted insights in order to inform the decision-making process at the river basin scale and potentially reap the efficiency gains from cooperation in the design of river basin adaptation portfolios.

26 CFR 1.162-28 - Allocation of costs to lobbying activities.

Code of Federal Regulations, 2010 CFR

2010-04-01

... lobbying activities and prescribes rules permitting a taxpayer to use a reasonable method to allocate those... method of allocating costs—(1) In general. A taxpayer must use a reasonable method to allocate the costs described in paragraph (c) of this section to lobbying activities. A method is not reasonable unless it is...

Market power in auction and efficiency in emission permits allocation.

PubMed

Jiang, Min Xing; Yang, Dong Xiao; Chen, Zi Yue; Nie, Pu Yan

2016-12-01

This paper analyzes how to achieve the cost-effectiveness by initial allocation of CO 2 emission permits when a single dominant firm in production market has market power in auction, and compare two prevalent allocation patterns, mixed allocation and single auction. We show how the firm with market power may manipulate the auction price, thereby this leads to fail to achieve cost-effective solution by auction unless the total permits for allocation equal to the effective emissions cap. Provided that the market power firm receives strictly positive free permits, the effective emissions cap of mixed allocation is larger than that of single auction. The production market share of dominant firm is increasing with the free permits it holds. Finally, we examine the compliance costs and welfare of mixed allocation and single auction, the result show that the former is preferred to the later when policy makers consider economic welfare without welfare cost due to CO 2 emissions. Copyright © 2016 Elsevier Ltd. All rights reserved.

Attribution of Library Costs

ERIC Educational Resources Information Center

Drake, Miriam A.

1977-01-01

Universities conduct a variety of cost-allocation studies that require the collection and analysis of the library cost-data. Cost accounting methods are used in most studies; however, costs are attributed to library user groups in a variety of ways. Cost accounting studies are reviewed and allocation methods are discussed. (Author)

Cost Allocation Plan for Interest Expense on Higher Education Facilities Bonds, Fiscal Year 2006

ERIC Educational Resources Information Center

Ohio Board of Regents, 2007

2007-01-01

This document supports the Cost Allocation Plan for state costs incurred on behalf of, and in benefit to, the public higher education institutions of Ohio. Tables report a summary of recalled/refunded debt and initial adjustment of Fiscal Year 2006 interest payments fore refunded debt. Attached schedules calculate the allocable interest for each…

Cost Allocation Plan for Interest Expense on Higher Education Facilities Bonds, Fiscal Year 2005

ERIC Educational Resources Information Center

Ohio Board of Regents, 2006

2006-01-01

This document supports the Cost Allocation Plan for state costs incurred on behalf of, and in benefit to, the public higher education institutions of Ohio. Tables report a summary of recalled/refunded debt and initial adjustment of Fiscal Year 2005 interest payments for refunded debt. Attached schedules calculate the allocable interest for each…

ALLOCATING ENVIRONMENTAL BURDENS ACROSS CO-PRODUCTS TO CREATE A LIFE CYCLE INVENTORY: IS THERE A BEST WAY?

EPA Science Inventory

Allocation methodology for creating life cycle inventories is frequently addressed, discussed and debated, yet the methodology continues to be in a state of flux. ISO 14041 puts perspective on the issues but its one-size fits all framework is being challenged. It is clear that ...

A Methodology for Using Workforce Data to Decide Which Specialties and States to Target for Graduate Medical Education Expansion.

PubMed

Fraher, Erin P; Knapton, Andy; Holmes, George M

2017-02-01

To outline a methodology for allocating graduate medical education (GME) training positions based on data from a workforce projection model. Demand for visits is derived from the Medical Expenditure Panel Survey and Census data. Physician supply, retirements, and geographic mobility are estimated using concatenated AMA Masterfiles and ABMS certification data. The number and specialization behaviors of residents are derived from the AAMC's GMETrack survey. We show how the methodology could be used to allocate 3,000 new GME slots over 5 years-15,000 total positions-by state and specialty to address workforce shortages in 2026. We use the model to identify shortages for 19 types of health care services provided by 35 specialties in 50 states. The new GME slots are allocated to nearly all specialties, but nine states and the District of Columbia do not receive any new positions. This analysis illustrates an objective, evidence-based methodology for allocating GME positions that could be used as the starting point for discussions about GME expansion or redistribution. © Health Research and Educational Trust.

76 FR 81295 - Cost Accounting Standards: Cost Accounting Standards 412 and 413-Cost Accounting Standards...

Federal Register 2010, 2011, 2012, 2013, 2014

2011-12-27

... accounting standards governing measurement, assignment, and allocation of costs to contracts with the United... contracting parties; Measurement of pension costs must be objectively verifiable; Accounting rules must keep... cost accounting that preclude their use for the appropriate measurement, assignment and allocation of...

Use of linear programming to estimate impact of changes in a hospital's operating room time allocation on perioperative variable costs.

PubMed

Dexter, Franklin; Blake, John T; Penning, Donald H; Sloan, Brian; Chung, Patricia; Lubarsky, David A

2002-03-01

Administrators at hospitals with a fixed annual budget may want to focus surgical services on priority areas to ensure its community receives the best health services possible. However, many hospitals lack the detailed managerial accounting data needed to ensure that such a change does not increase operating costs. The authors used a detailed hospital cost database to investigate by how much a change in allocations of operating room (OR) time among surgeons can increase perioperative variable costs. The authors obtained financial data for all patients who underwent outpatient or same-day admit surgery during a year. Linear programming was used to determine by how much changing the mix of surgeons can increase total variable costs while maintaining the same total hours of OR time for elective cases. Changing OR allocations among surgeons without changing total OR hours allocated will likely increase perioperative variable costs by less than 34%. If, in addition, intensive care unit hours for elective surgical cases are not increased, hospital ward occupancy is capped, and implant use is tracked and capped, perioperative costs will likely increase by less than 10%. These four variables predict 97% of the variance in total variable costs. The authors showed that changing OR allocations among surgeons without changing total OR hours allocated can increase hospital perioperative variable costs by up to approximately one third. Thus, at hospitals with fixed or nearly fixed annual budgets, allocating OR time based on an OR-based statistic such as utilization can adversely affect the hospital financially. The OR manager can reduce the potential increase in costs by considering not just OR time, but also the resulting use of hospital beds and implants.

Trial-Based Economic Evaluations in Occupational Health

PubMed Central

van Wier, Marieke F.; Tompa, Emile; Bongers, Paulien M.; van der Beek, Allard J.; van Tulder, Maurits W.; Bosmans, Judith E.

2014-01-01

To allocate available resources as efficiently as possible, decision makers need information on the relative economic merits of occupational health and safety (OHS) interventions. Economic evaluations can provide this information by comparing the costs and consequences of alternatives. Nevertheless, only a few of the studies that consider the effectiveness of OHS interventions take the extra step of considering their resource implications. Moreover, the methodological quality of those that do is generally poor. Therefore, this study aims to help occupational health researchers conduct high-quality trial-based economic evaluations by discussing the theory and methodology that underlie them, and by providing recommendations for good practice regarding their design, analysis, and reporting. This study also helps consumers of this literature with understanding and critically appraising trial-based economic evaluations of OHS interventions. PMID:24854249

Trial-based economic evaluations in occupational health: principles, methods, and recommendations.

PubMed

van Dongen, Johanna M; van Wier, Marieke F; Tompa, Emile; Bongers, Paulien M; van der Beek, Allard J; van Tulder, Maurits W; Bosmans, Judith E

2014-06-01

To allocate available resources as efficiently as possible, decision makers need information on the relative economic merits of occupational health and safety (OHS) interventions. Economic evaluations can provide this information by comparing the costs and consequences of alternatives. Nevertheless, only a few of the studies that consider the effectiveness of OHS interventions take the extra step of considering their resource implications. Moreover, the methodological quality of those that do is generally poor. Therefore, this study aims to help occupational health researchers conduct high-quality trial-based economic evaluations by discussing the theory and methodology that underlie them, and by providing recommendations for good practice regarding their design, analysis, and reporting. This study also helps consumers of this literature with understanding and critically appraising trial-based economic evaluations of OHS interventions.

45 CFR 95.515 - Effective date of a cost allocation plan amendment.

Code of Federal Regulations, 2012 CFR

2012-10-01

... general rule, the effective date of a cost allocation plan amendment shall be the first day of the... the defect. (c) It is impractical for the State to implement the amendment on the first day of the... 45 Public Welfare 1 2012-10-01 2012-10-01 false Effective date of a cost allocation plan amendment...

45 CFR 95.515 - Effective date of a cost allocation plan amendment.

Code of Federal Regulations, 2010 CFR

2010-10-01

... general rule, the effective date of a cost allocation plan amendment shall be the first day of the... the defect. (c) It is impractical for the State to implement the amendment on the first day of the... 45 Public Welfare 1 2010-10-01 2010-10-01 false Effective date of a cost allocation plan amendment...

45 CFR 95.515 - Effective date of a cost allocation plan amendment.

Code of Federal Regulations, 2011 CFR

2011-10-01

... general rule, the effective date of a cost allocation plan amendment shall be the first day of the... the defect. (c) It is impractical for the State to implement the amendment on the first day of the... 45 Public Welfare 1 2011-10-01 2011-10-01 false Effective date of a cost allocation plan amendment...

45 CFR 95.515 - Effective date of a cost allocation plan amendment.

Code of Federal Regulations, 2014 CFR

2014-10-01

... general rule, the effective date of a cost allocation plan amendment shall be the first day of the... the defect. (c) It is impractical for the State to implement the amendment on the first day of the... 45 Public Welfare 1 2014-10-01 2014-10-01 false Effective date of a cost allocation plan amendment...

45 CFR 95.515 - Effective date of a cost allocation plan amendment.

Code of Federal Regulations, 2013 CFR

2013-10-01

... general rule, the effective date of a cost allocation plan amendment shall be the first day of the... the defect. (c) It is impractical for the State to implement the amendment on the first day of the... 45 Public Welfare 1 2013-10-01 2013-10-01 false Effective date of a cost allocation plan amendment...

A tutorial on activity-based costing of electronic health records.

PubMed

Federowicz, Marie H; Grossman, Mila N; Hayes, Bryant J; Riggs, Joseph

2010-01-01

As the American Recovery and Restoration Act of 2009 allocates $19 billion to health information technology, it will be useful for health care managers to project the true cost of implementing an electronic health record (EHR). This study presents a step-by-step guide for using activity-based costing (ABC) to estimate the cost of an EHR. ABC is a cost accounting method with a "top-down" approach for estimating the cost of a project or service within an organization. The total cost to implement an EHR includes obvious costs, such as licensing fees, and hidden costs, such as impact on productivity. Unlike other methods, ABC includes all of the organization's expenditures and is less likely to miss hidden costs. Although ABC is used considerably in manufacturing and other industries, it is a relatively new phenomenon in health care. ABC is a comprehensive approach that the health care field can use to analyze the cost-effectiveness of implementing EHRs. In this article, ABC is applied to a health clinic that recently implemented an EHR, and the clinic is found to be more productive after EHR implementation. This methodology can help health care administrators assess the impact of a stimulus investment on organizational performance.

On System Engineering a Barter-Based Re-allocation of Space System Key Development Resources

NASA Astrophysics Data System (ADS)

Kosmann, William J.

NASA has had a decades-long problem with cost growth during the development of space science missions. Numerous agency-sponsored studies have produced average mission level development cost growths ranging from 23 to 77%. A new study of 26 historical NASA science instrument set developments using expert judgment to re-allocate key development resources has an average cost growth of 73.77%. Twice in history, during the Cassini and EOS-Terra science instrument developments, a barter-based mechanism has been used to re-allocate key development resources. The mean instrument set development cost growth was -1.55%. Performing a bivariate inference on the means of these two distributions, there is statistical evidence to support the claim that using a barter-based mechanism to re-allocate key instrument development resources will result in a lower expected cost growth than using the expert judgment approach. Agent-based discrete event simulation is the natural way to model a trade environment. A NetLogo agent-based barter-based simulation of science instrument development was created. The agent-based model was validated against the Cassini historical example, as the starting and ending instrument development conditions are available. The resulting validated agent-based barter-based science instrument resource re-allocation simulation was used to perform 300 instrument development simulations, using barter to re-allocate development resources. The mean cost growth was -3.365%. A bivariate inference on the means was performed to determine that additional significant statistical evidence exists to support a claim that using barter-based resource re-allocation will result in lower expected cost growth, with respect to the historical expert judgment approach. Barter-based key development resource re-allocation should work on science spacecraft development as well as it has worked on science instrument development. A new study of 28 historical NASA science spacecraft developments has an average cost growth of 46.04%. As barter-based key development resource re-allocation has never been tried in a spacecraft development, no historical results exist, and an inference on the means test is not possible. A simulation of using barter-based resource re-allocation should be developed. The NetLogo instrument development simulation should be modified to account for spacecraft development market participant differences. The resulting agent-based barter-based spacecraft resource re-allocation simulation would then be used to determine if significant statistical evidence exists to prove a claim that using barter-based resource re-allocation will result in lower expected cost growth.

2 CFR Appendix A to Part 225 - General Principles for Determining Allowable Costs

Code of Federal Regulations, 2010 CFR

2010-01-01

... department or agency 15. Indirect cost rate proposal 16. Local government 17. Public assistance cost... plan, public assistance cost allocation plan, and indirect cost rate proposal. Each of these terms is..., or any agency or instrumentality of a local government. 17. “Public assistance cost allocation plan...

48 CFR 31.205-6 - Compensation for personal services.

Code of Federal Regulations, 2010 CFR

2010-10-01

...-contribution pension plans in compliance with 48 CFR 9904.412—Cost Accounting Standard for Composition and Measurement of Pension Cost, and 48 CFR 9904.413—Adjustment and Allocation of Pension Cost. Pension costs are... the current year, the contractor shall allocate pension costs in the cost accounting period that the...

A Modeling Framework for Optimal Computational Resource Allocation Estimation: Considering the Trade-offs between Physical Resolutions, Uncertainty and Computational Costs

NASA Astrophysics Data System (ADS)

Moslehi, M.; de Barros, F.; Rajagopal, R.

2014-12-01

Hydrogeological models that represent flow and transport in subsurface domains are usually large-scale with excessive computational complexity and uncertain characteristics. Uncertainty quantification for predicting flow and transport in heterogeneous formations often entails utilizing a numerical Monte Carlo framework, which repeatedly simulates the model according to a random field representing hydrogeological characteristics of the field. The physical resolution (e.g. grid resolution associated with the physical space) for the simulation is customarily chosen based on recommendations in the literature, independent of the number of Monte Carlo realizations. This practice may lead to either excessive computational burden or inaccurate solutions. We propose an optimization-based methodology that considers the trade-off between the following conflicting objectives: time associated with computational costs, statistical convergence of the model predictions and physical errors corresponding to numerical grid resolution. In this research, we optimally allocate computational resources by developing a modeling framework for the overall error based on a joint statistical and numerical analysis and optimizing the error model subject to a given computational constraint. The derived expression for the overall error explicitly takes into account the joint dependence between the discretization error of the physical space and the statistical error associated with Monte Carlo realizations. The accuracy of the proposed framework is verified in this study by applying it to several computationally extensive examples. Having this framework at hand aims hydrogeologists to achieve the optimum physical and statistical resolutions to minimize the error with a given computational budget. Moreover, the influence of the available computational resources and the geometric properties of the contaminant source zone on the optimum resolutions are investigated. We conclude that the computational cost associated with optimal allocation can be substantially reduced compared with prevalent recommendations in the literature.

Cost Analysis of Operation Theatre Services at an Apex Tertiary Care Trauma Centre of India.

PubMed

Siddharth, Vijaydeep; Kumar, Subodh; Vij, Aarti; Gupta, Shakti Kumar

2015-12-01

Operating room services are one of the major cost and revenue-generating centres of a hospital. The cost associated with the provisioning of operating department services depends on the resources consumed and the unit costs of those resources. The objective of this study was to calculate the cost of operation theatre services at Jai Prakash Narayan Apex Trauma Centre, AIIMS, New Delhi. The study was carried out at the operation theatre department of Jai Prakash Narayan Apex Trauma Centre (JPNATC), AIIMS from April 2010 to March 2011 after obtaining approval from concerned authorities. This study was observational and descriptive in nature. Traditional (average or gross) costing methodology was used to arrive at the cost for the provisioning of operation theatre (OT) services. Cost was calculated under two heads; as capital and operating cost. Annualised cost of capital assets was calculated according to the methodology prescribed by the World Health Organization and operating costs were taken on actual basis; thereafter, per day cost of OT services was obtained. The average number of surgeries performed in the trauma centre per day is 13. The annual cost of providing operating room services at JPNATC, New Delhi was calculated to be 197,298,704 Indian rupees (INR) (US$ 3,653,679), while the per hour cost was calculated to be INR 22,626.92 (US$ 419). Majority of the expenditures were for human resource (33.63 %) followed by OT capital cost (31.90 %), consumables (29.97 %), engineering maintenance cost (2.55 %), support services operating cost (1.22 %) and support services capital cost (0.73 %). Of the total cost towards the provisioning of OT services, 32.63 % was capital cost while 67.37 % is operating cost. The results of this costing study will help in the future planning of resource allocation within the financial constraints (US$ 1 = INR 54).

45 CFR 400.13 - Cost allocation.

Code of Federal Regulations, 2010 CFR

2010-10-01

... Welfare Regulations Relating to Public Welfare OFFICE OF REFUGEE RESETTLEMENT, ADMINISTRATION FOR CHILDREN AND FAMILIES, DEPARTMENT OF HEALTH AND HUMAN SERVICES REFUGEE RESETTLEMENT PROGRAM Grants to States for Refugee Resettlement Award of Grants to States § 400.13 Cost allocation. (a) A State must allocate...

A systematic approach to designing statistically powerful heteroscedastic 2 × 2 factorial studies while minimizing financial costs.

PubMed

Jan, Show-Li; Shieh, Gwowen

2016-08-31

The 2 × 2 factorial design is widely used for assessing the existence of interaction and the extent of generalizability of two factors where each factor had only two levels. Accordingly, research problems associated with the main effects and interaction effects can be analyzed with the selected linear contrasts. To correct for the potential heterogeneity of variance structure, the Welch-Satterthwaite test is commonly used as an alternative to the t test for detecting the substantive significance of a linear combination of mean effects. This study concerns the optimal allocation of group sizes for the Welch-Satterthwaite test in order to minimize the total cost while maintaining adequate power. The existing method suggests that the optimal ratio of sample sizes is proportional to the ratio of the population standard deviations divided by the square root of the ratio of the unit sampling costs. Instead, a systematic approach using optimization technique and screening search is presented to find the optimal solution. Numerical assessments revealed that the current allocation scheme generally does not give the optimal solution. Alternatively, the suggested approaches to power and sample size calculations give accurate and superior results under various treatment and cost configurations. The proposed approach improves upon the current method in both its methodological soundness and overall performance. Supplementary algorithms are also developed to aid the usefulness and implementation of the recommended technique in planning 2 × 2 factorial designs.

Optimized planning methodologies of ASON implementation

NASA Astrophysics Data System (ADS)

Zhou, Michael M.; Tamil, Lakshman S.

2005-02-01

Advanced network planning concerns effective network-resource allocation for dynamic and open business environment. Planning methodologies of ASON implementation based on qualitative analysis and mathematical modeling are presented in this paper. The methodology includes method of rationalizing technology and architecture, building network and nodal models, and developing dynamic programming for multi-period deployment. The multi-layered nodal architecture proposed here can accommodate various nodal configurations for a multi-plane optical network and the network modeling presented here computes the required network elements for optimizing resource allocation.

THE 1985 NAPAP EMISSIONS INVENTORY: DEVELOPMENT OF SPECIES ALLOCATION FACTORS

EPA Science Inventory

The report describes the methodologies and data bases used to develop species allocation factors and data processing software used to develop the 1985 National Acid Precipitation Assessment Program (NAPAP) Modelers' Emissions Inventory (Version 2). Species allocation factors were...

Cost Allocation Plans for Municipalities for Internal Management and Grant Programs.

DTIC Science & Technology

1981-03-01

21 3. Indirect Cost --------------------------------- 23 4. S ummary--------------------------------------- 25 D. RESPONSIBILITY ACCOUNTING ...depart- ments or operating units. Z-7:6747 In Cost Accounting - A Managerial Emphasis by Charles T. Horngren the word direct refers to the practicable...INDIRECT COST POOL -- COST ALLOCATION BASE -- COST FINDING In Cost Accounting : A Managerial Emphasis, Charles T. Horngren states: There are

Adaptive function allocation reduces performance costs of static automation

NASA Technical Reports Server (NTRS)

Parasuraman, Raja; Mouloua, Mustapha; Molloy, Robert; Hilburn, Brian

1993-01-01

Adaptive automation offers the option of flexible function allocation between the pilot and on-board computer systems. One of the important claims for the superiority of adaptive over static automation is that such systems do not suffer from some of the drawbacks associated with conventional function allocation. Several experiments designed to test this claim are reported in this article. The efficacy of adaptive function allocation was examined using a laboratory flight-simulation task involving multiple functions of tracking, fuel-management, and systems monitoring. The results show that monitoring inefficiency represents one of the performance costs of static automation. Adaptive function allocation can reduce the performance cost associated with long-term static automation.

75 FR 30301 - Jurisdictional Separations and Referral to the Federal-State Joint Board

Federal Register 2010, 2011, 2012, 2013, 2014

2010-06-01

... relationships and jurisdictional cost allocation factors used in jurisdictional separations. Extending the... category relationships and jurisdictional cost allocation factors was first implemented for five years on... of investment and expenses within part 32 accounts and the same jurisdictional allocation factors...

Implementing the Global Plan to Stop TB, 2011–2015 – Optimizing Allocations and the Global Fund’s Contribution: A Scenario Projections Study

PubMed Central

Korenromp, Eline L.; Glaziou, Philippe; Fitzpatrick, Christopher; Floyd, Katherine; Hosseini, Mehran; Raviglione, Mario; Atun, Rifat; Williams, Brian

2012-01-01

Background The Global Plan to Stop TB estimates funding required in low- and middle-income countries to achieve TB control targets set by the Stop TB Partnership within the context of the Millennium Development Goals. We estimate the contribution and impact of Global Fund investments under various scenarios of allocations across interventions and regions. Methodology/Principal Findings Using Global Plan assumptions on expected cases and mortality, we estimate treatment costs and mortality impact for diagnosis and treatment for drug-sensitive and multidrug-resistant TB (MDR-TB), including antiretroviral treatment (ART) during DOTS for HIV-co-infected patients, for four country groups, overall and for the Global Fund investments. In 2015, China and India account for 24% of funding need, Eastern Europe and Central Asia (EECA) for 33%, sub-Saharan Africa (SSA) for 20%, and other low- and middle-income countries for 24%. Scale-up of MDR-TB treatment, especially in EECA, drives an increasing global TB funding need – an essential investment to contain the mortality burden associated with MDR-TB and future disease costs. Funding needs rise fastest in SSA, reflecting increasing coverage need of improved TB/HIV management, which saves most lives per dollar spent in the short term. The Global Fund is expected to finance 8–12% of Global Plan implementation costs annually. Lives saved through Global Fund TB support within the available funding envelope could increase 37% if allocations shifted from current regional demand patterns to a prioritized scale-up of improved TB/HIV treatment and secondly DOTS, both mainly in Africa − with EECA region, which has disproportionately high per-patient costs, funded from alternative resources. Conclusions/Significance These findings, alongside country funding gaps, domestic funding and implementation capacity and equity considerations, should inform strategies and policies for international donors, national governments and disease control programs to implement a more optimal investment approach focusing on highest-impact populations and interventions. PMID:22719954

Measuring costs from permitted gaming: concepts and categories in evaluating gambling's consequences.

PubMed

Eadington, William R

2003-01-01

This paper addresses the methodology of cost-benefit analysis as applied to policy alternatives regarding legally sanctioned gambling in its various forms. Existing economic studies regarding the social costs of gambling are reviewed and critiqued. Distinctions are made between definitions of social costs that are defined as actions which result in negative changes in aggregate social wealth (the "narrow" definition), and those which also include internal nonmarket costs that are borne by individual gamblers and their immediate families and acquaintances (the "broader" definition). This distinction is important because of its bearing on economic policies that are primarily concerned with economic efficiency versus policies that are more paternalistic, which attempt to protect individuals from self-damage or self-destruction by restricting their ranges of choice. Whether societies choose to prohibit or severely restrict permitted gambling, or allocate substantial resources to mitigate its negative side effects, rests largely on which of these perspectives regarding social costs they find more appropriate. Finally, the issue of social protection through restrictions on the availability of gambling to the entire population, versus a strategy tailored toward identifiable "problem" gamblers, is discussed.

Applying Activity Based Costing (ABC) Method to Calculate Cost Price in Hospital and Remedy Services

PubMed Central

Rajabi, A; Dabiri, A

2012-01-01

Background Activity Based Costing (ABC) is one of the new methods began appearing as a costing methodology in the 1990’s. It calculates cost price by determining the usage of resources. In this study, ABC method was used for calculating cost price of remedial services in hospitals. Methods: To apply ABC method, Shahid Faghihi Hospital was selected. First, hospital units were divided into three main departments: administrative, diagnostic, and hospitalized. Second, activity centers were defined by the activity analysis method. Third, costs of administrative activity centers were allocated into diagnostic and operational departments based on the cost driver. Finally, with regard to the usage of cost objectives from services of activity centers, the cost price of medical services was calculated. Results: The cost price from ABC method significantly differs from tariff method. In addition, high amount of indirect costs in the hospital indicates that capacities of resources are not used properly. Conclusion: Cost price of remedial services with tariff method is not properly calculated when compared with ABC method. ABC calculates cost price by applying suitable mechanisms but tariff method is based on the fixed price. In addition, ABC represents useful information about the amount and combination of cost price services. PMID:23113171

The dynamics of resource allocation and costs of reproduction in a sexually dimorphic, wind-pollinated dioecious plant.

PubMed

Teitel, Z; Pickup, M; Field, D L; Barrett, S C H

2016-01-01

Sexual dimorphism in resource allocation is expected to change during the life cycle of dioecious plants because of temporal differences between the sexes in reproductive investment. Given the potential for sex-specific differences in reproductive costs, resource availability may contribute to variation in reproductive allocation in females and males. Here, we used Rumex hastatulus, a dioecious, wind-pollinated annual plant, to investigate whether sexual dimorphism varies with life-history stage and nutrient availability, and determine whether allocation patterns differ depending on reproductive commitment. To examine if the costs of reproduction varied between the sexes, reproduction was either allowed or prevented through bud removal, and biomass allocation was measured at maturity. In a second experiment to assess variation in sexual dimorphism across the life cycle, and whether this varied with resource availability, plants were grown in high and low nutrients and allocation to roots, aboveground vegetative growth and reproduction were measured at three developmental stages. Males prevented from reproducing compensated with increased above- and belowground allocation to a much larger degree than females, suggesting that male reproductive costs reduce vegetative growth. The proportional allocation to roots, reproductive structures and aboveground vegetative growth varied between the sexes and among life-cycle stages, but not with nutrient treatment. Females allocated proportionally more resources to roots than males at peak flowering, but this pattern was reversed at reproductive maturity under low-nutrient conditions. Our study illustrates the importance of temporal dynamics in sex-specific resource allocation and provides support for high male reproductive costs in wind-pollinated plants. © 2015 German Botanical Society and The Royal Botanical Society of the Netherlands.

Direct Allocation Costing: Informed Management Decisions in a Changing Environment.

ERIC Educational Resources Information Center

Mancini, Cesidio G.; Goeres, Ernest R.

1995-01-01

It is argued that colleges and universities can use direct allocation costing to provide quantitative information needed for decision making. This method of analysis requires institutions to modify traditional ideas of costing, looking to the private sector for examples of accurate costing techniques. (MSE)

Assessing DRG cost accounting with respect to resource allocation and tariff calculation: the case of Germany

PubMed Central

2012-01-01

The purpose of this paper is to analyze the German diagnosis related groups (G-DRG) cost accounting scheme by assessing its resource allocation at hospital level and its tariff calculation at national level. First, the paper reviews and assesses the three steps in the G-DRG resource allocation scheme at hospital level: (1) the groundwork; (2) cost-center accounting; and (3) patient-level costing. Second, the paper reviews and assesses the three steps in G-DRG national tariff calculation: (1) plausibility checks; (2) inlier calculation; and (3) the “one hospital” approach. The assessment is based on the two main goals of G-DRG introduction: improving transparency and efficiency. A further empirical assessment attests high costing quality. The G-DRG cost accounting scheme shows high system quality in resource allocation at hospital level, with limitations concerning a managerially relevant full cost approach and limitations in terms of advanced activity-based costing at patient-level. However, the scheme has serious flaws in national tariff calculation: inlier calculation is normative, and the “one hospital” model causes cost bias, adjustment and representativeness issues. The G-DRG system was designed for reimbursement calculation, but developed to a standard with strategic management implications, generalized by the idea of adapting a hospital’s cost structures to DRG revenues. This combination causes problems in actual hospital financing, although resource allocation is advanced at hospital level. PMID:22935314

Assessing DRG cost accounting with respect to resource allocation and tariff calculation: the case of Germany.

PubMed

Vogl, Matthias

2012-08-30

The purpose of this paper is to analyze the German diagnosis related groups (G-DRG) cost accounting scheme by assessing its resource allocation at hospital level and its tariff calculation at national level. First, the paper reviews and assesses the three steps in the G-DRG resource allocation scheme at hospital level: (1) the groundwork; (2) cost-center accounting; and (3) patient-level costing. Second, the paper reviews and assesses the three steps in G-DRG national tariff calculation: (1) plausibility checks; (2) inlier calculation; and (3) the "one hospital" approach. The assessment is based on the two main goals of G-DRG introduction: improving transparency and efficiency. A further empirical assessment attests high costing quality. The G-DRG cost accounting scheme shows high system quality in resource allocation at hospital level, with limitations concerning a managerially relevant full cost approach and limitations in terms of advanced activity-based costing at patient-level. However, the scheme has serious flaws in national tariff calculation: inlier calculation is normative, and the "one hospital" model causes cost bias, adjustment and representativeness issues. The G-DRG system was designed for reimbursement calculation, but developed to a standard with strategic management implications, generalized by the idea of adapting a hospital's cost structures to DRG revenues. This combination causes problems in actual hospital financing, although resource allocation is advanced at hospital level.

Proposed reliability cost model

NASA Technical Reports Server (NTRS)

Delionback, L. M.

1973-01-01

The research investigations which were involved in the study include: cost analysis/allocation, reliability and product assurance, forecasting methodology, systems analysis, and model-building. This is a classic example of an interdisciplinary problem, since the model-building requirements include the need for understanding and communication between technical disciplines on one hand, and the financial/accounting skill categories on the other. The systems approach is utilized within this context to establish a clearer and more objective relationship between reliability assurance and the subcategories (or subelements) that provide, or reenforce, the reliability assurance for a system. Subcategories are further subdivided as illustrated by a tree diagram. The reliability assurance elements can be seen to be potential alternative strategies, or approaches, depending on the specific goals/objectives of the trade studies. The scope was limited to the establishment of a proposed reliability cost-model format. The model format/approach is dependent upon the use of a series of subsystem-oriented CER's and sometimes possible CTR's, in devising a suitable cost-effective policy.

Fiscal transfers based on inputs or outcomes? Lessons from the Twelfth and Thirteenth Finance Commission in India

PubMed Central

Iyer, Smriti; Kapur, Avani; Mahbub, Rifaiyat; Mukherjee, Anit

2017-01-01

Summary Background There is limited empirical evidence about the efficacy of fiscal transfers for a specific purpose, including for health which represents an important source of funds for the delivery of public services especially in large populous countries such as India. Objective To examine two distinct methodologies for allocating specific‐purpose centre‐to‐state transfers, one using an input‐based formula focused on equity and the other using an outcome‐based formula focused on performance. Materials and Methods We examine the Twelfth Finance Commission (12FC)'s use of Equalization Grants for Health (EGH) as an input‐based formula and the Thirteenth Finance Commission (13FC)'s use of Incentive Grants for Health (IGH) as an outcome‐based formula. We simulate and replicate the allocation of these two transfer methodologies and examine the consequences of these fiscal transfer mechanisms. Results The EGH placed conditions for releasing funds, but states varied in their ability to meet those conditions, and hence their allocations varied, eg, Madhya Pradesh received 100% and Odisha 67% of its expected allocation. Due to the design of the IGH formula, IGH allocations were unequally distributed and highly concentrated in 4 states (Manipur, Sikkim, Tamil Nadu, Nagaland), which received over half the national IGH allocation. Discussion The EGH had limited impact in achieving equalization, whereas the IGH rewards were concentrated in states which were already doing better. Greater transparency and accountability of centre‐to‐state allocations and specifically their methodologies are needed to ensure that allocation objectives are aligned to performance. PMID:28857284

Fiscal transfers based on inputs or outcomes? Lessons from the Twelfth and Thirteenth Finance Commission in India.

PubMed

Fan, Victoria Y; Iyer, Smriti; Kapur, Avani; Mahbub, Rifaiyat; Mukherjee, Anit

2018-01-01

There is limited empirical evidence about the efficacy of fiscal transfers for a specific purpose, including for health which represents an important source of funds for the delivery of public services especially in large populous countries such as India. To examine two distinct methodologies for allocating specific-purpose centre-to-state transfers, one using an input-based formula focused on equity and the other using an outcome-based formula focused on performance. We examine the Twelfth Finance Commission (12FC)'s use of Equalization Grants for Health (EGH) as an input-based formula and the Thirteenth Finance Commission (13FC)'s use of Incentive Grants for Health (IGH) as an outcome-based formula. We simulate and replicate the allocation of these two transfer methodologies and examine the consequences of these fiscal transfer mechanisms. The EGH placed conditions for releasing funds, but states varied in their ability to meet those conditions, and hence their allocations varied, eg, Madhya Pradesh received 100% and Odisha 67% of its expected allocation. Due to the design of the IGH formula, IGH allocations were unequally distributed and highly concentrated in 4 states (Manipur, Sikkim, Tamil Nadu, Nagaland), which received over half the national IGH allocation. The EGH had limited impact in achieving equalization, whereas the IGH rewards were concentrated in states which were already doing better. Greater transparency and accountability of centre-to-state allocations and specifically their methodologies are needed to ensure that allocation objectives are aligned to performance. © 2017 The Authors. The International Journal of Health Planning and Management published by John Wiley & Sons Ltd.

Screening for Chlamydia trachomatis: a systematic review of the economic evaluations and modelling

PubMed Central

Roberts, T E; Robinson, S; Barton, P; Bryan, S; Low, N

2006-01-01

Objective To review systematically and critically, evidence used to derive estimates of costs and cost effectiveness of chlamydia screening. Methods Systematic review. A search of 11 electronic bibliographic databases from the earliest date available to August 2004 using keywords including chlamydia, pelvic inflammatory disease, economic evaluation, and cost. We included studies of chlamydia screening in males and/or females over 14 years, including studies of diagnostic tests, contact tracing, and treatment as part of a screening programme. Outcomes included cases of chlamydia identified and major outcomes averted. We assessed methodological quality and the modelling approach used. Results Of 713 identified papers we included 57 formal economic evaluations and two cost studies. Most studies found chlamydia screening to be cost effective, partner notification to be an effective adjunct, and testing with nucleic acid amplification tests, and treatment with azithromycin to be cost effective. Methodological problems limited the validity of these findings: most studies used static models that are inappropriate for infectious diseases; restricted outcomes were used as a basis for policy recommendations; and high estimates of the probability of chlamydia associated complications might have overestimated cost effectiveness. Two high quality dynamic modelling studies found opportunistic screening to be cost effective but poor reporting or uncertainty about complication rates make interpretation difficult. Conclusion The inappropriate use of static models to study interventions to prevent a communicable disease means that uncertainty remains about whether chlamydia screening programmes are cost effective or not. The results of this review can be used by health service managers in the allocation of resources, and health economists and other researchers who are considering further research in this area. PMID:16731666

28 CFR 100.14 - Directly allocable costs.

Code of Federal Regulations, 2010 CFR

2010-07-01

... incurred for the same purpose in like circumstances have been included as a direct cost of that, or any... personnel administration within the engineering group). (2) Such allocation necessitates selecting a... selected so as to permit allocation of the grouping on the basis of the benefits accruing to the multiple...

System Risk Assessment and Allocation in Conceptual Design

NASA Technical Reports Server (NTRS)

Mahadevan, Sankaran; Smith, Natasha L.; Zang, Thomas A. (Technical Monitor)

2003-01-01

As aerospace systems continue to evolve in addressing newer challenges in air and space transportation, there exists a heightened priority for significant improvement in system performance, cost effectiveness, reliability, and safety. Tools, which synthesize multidisciplinary integration, probabilistic analysis, and optimization, are needed to facilitate design decisions allowing trade-offs between cost and reliability. This study investigates tools for probabilistic analysis and probabilistic optimization in the multidisciplinary design of aerospace systems. A probabilistic optimization methodology is demonstrated for the low-fidelity design of a reusable launch vehicle at two levels, a global geometry design and a local tank design. Probabilistic analysis is performed on a high fidelity analysis of a Navy missile system. Furthermore, decoupling strategies are introduced to reduce the computational effort required for multidisciplinary systems with feedback coupling.

Stream habitat analysis using the instream flow incremental methodology

USGS Publications Warehouse

Bovee, Ken D.; Lamb, Berton L.; Bartholow, John M.; Stalnaker, Clair B.; Taylor, Jonathan; Henriksen, Jim

1998-01-01

This document describes the Instream Flow Methodology in its entirety. This also is to serve as a comprehensive introductory textbook on IFIM for training courses as it contains the most complete and comprehensive description of IFIM in existence today. This should also serve as an official guide to IFIM in publication to counteract the misconceptions about the methodology that have pervaded the professional literature since the mid-1980's as this describes IFIM as it is envisioned by its developers. The document is aimed at the decisionmakers of management and allocation of natural resources in providing them an overview; and to those who design and implement studies to inform the decisionmakers. There should be enough background on model concepts, data requirements, calibration techniques, and quality assurance to help the technical user design and implement a cost-effective application of IFIM that will provide policy-relevant information. Some of the chapters deal with basic organization of IFIM, procedural sequence of applying IFIM starting with problem identification, study planning and implementation, and problem resolution.

Introduction to SIMRAND: Simulation of research and development project

NASA Technical Reports Server (NTRS)

Miles, R. F., Jr.

1982-01-01

SIMRAND: SIMulation of Research ANd Development Projects is a methodology developed to aid the engineering and management decision process in the selection of the optimal set of systems or tasks to be funded on a research and development project. A project may have a set of systems or tasks under consideration for which the total cost exceeds the allocated budget. Other factors such as personnel and facilities may also enter as constraints. Thus the project's management must select, from among the complete set of systems or tasks under consideration, a partial set that satisfies all project constraints. The SIMRAND methodology uses analytical techniques and probability theory, decision analysis of management science, and computer simulation, in the selection of this optimal partial set. The SIMRAND methodology is truly a management tool. It initially specifies the information that must be generated by the engineers, thus providing information for the management direction of the engineers, and it ranks the alternatives according to the preferences of the decision makers.

Sex allocation theory reveals a hidden cost of neonicotinoid exposure in a parasitoid wasp

PubMed Central

Whitehorn, Penelope R.; Cook, Nicola; Blackburn, Charlotte V.; Gill, Sophie M.; Green, Jade; Shuker, David M.

2015-01-01

Sex allocation theory has proved to be one the most successful theories in evolutionary ecology. However, its role in more applied aspects of ecology has been limited. Here we show how sex allocation theory helps uncover an otherwise hidden cost of neonicotinoid exposure in the parasitoid wasp Nasonia vitripennis. Female N. vitripennis allocate the sex of their offspring in line with Local Mate Competition (LMC) theory. Neonicotinoids are an economically important class of insecticides, but their deployment remains controversial, with evidence linking them to the decline of beneficial species. We demonstrate for the first time to our knowledge, that neonicotinoids disrupt the crucial reproductive behaviour of facultative sex allocation at sub-lethal, field-relevant doses in N. vitripennis. The quantitative predictions we can make from LMC theory show that females exposed to neonicotinoids are less able to allocate sex optimally and that this failure imposes a significant fitness cost. Our work highlights that understanding the ecological consequences of neonicotinoid deployment requires not just measures of mortality or even fecundity reduction among non-target species, but also measures that capture broader fitness costs, in this case offspring sex allocation. Our work also highlights new avenues for exploring how females obtain information when allocating sex under LMC. PMID:25925105

Understanding the New A-21 Allocation and Documentation Standard.

ERIC Educational Resources Information Center

Sellers, William

1994-01-01

New federal regulations concerning direct cost accounting for college and university research projects are explained. It is concluded that the new standard allows institutions to reduce the signatures required on cost transfers and use reasonable cost allocation methods to simplify distribution of direct costs when research is supported by…

Fuzzy Multi-Objective Vendor Selection Problem with Modified S-CURVE Membership Function

NASA Astrophysics Data System (ADS)

Díaz-Madroñero, Manuel; Peidro, David; Vasant, Pandian

2010-06-01

In this paper, the S-Curve membership function methodology is used in a vendor selection (VS) problem. An interactive method for solving multi-objective VS problems with fuzzy goals is developed. The proposed method attempts simultaneously to minimize the total order costs, the number of rejected items and the number of late delivered items with reference to several constraints such as meeting buyers' demand, vendors' capacity, vendors' quota flexibility, vendors' allocated budget, etc. We compare in an industrial case the performance of S-curve membership functions, representing uncertainty goals and constraints in VS problems, with linear membership functions.

Analysis of Commuter Rail Costs and Cost Allocation Methods

DOT National Transportation Integrated Search

1983-07-01

The report addresses the issues of commuter rail service costs and the compensation methods used to allocate railroad expenses to the commuter service function. The report consists of six sections. Section 1 describes the study purpose, scope, method...

Resource and cost adjustment in the design of allocation funding formulas in public health programs.

PubMed

Buehler, James W; Bernet, Patrick M; Ogden, Lydia L

2012-01-01

Multiple federal public health programs use funding formulas to allocate funds to states. To characterize the effects of adjusting formula-based allocations for differences among states in the cost of implementing programs, the potential for generating in-state resources, and income disparities, which might be associated with disease risk. Fifty US states and the District of Columbia. Formula-based funding allocations to states for 4 representative federal public health programs were adjusted using indicators of cost (average salaries), potential within-state revenues (per-capita income, the Federal Medical Assistance Percentage, per-capita aggregate home values), and income disparities (Theil index). Percentage of allocation shifted by adjustment, the number of states and the percentage of US population living in states with a more than 20% increase or decrease in funding, maximum percentage increase or decrease in funding. Each adjustor had a comparable impact on allocations across the 4 program allocations examined. Approximately 2% to 8% of total allocations were shifted, with adjustments for variations in income disparity and housing values having the least and greatest effects, respectively. The salary cost and per-capita income adjustors were inversely correlated and had offsetting effects on allocations. With the exception of the housing values adjustment, fewer than 10 states had more than 20% increases or decreases in allocations, and less than 10% of the US population lived in such states. Selection of adjustors for formula-based funding allocations should consider the impacts of different adjustments, correlations between adjustors and other data elements in funding formulas, and the relationship of formula inputs to program objectives.

Task allocation in a distributed computing system

NASA Technical Reports Server (NTRS)

Seward, Walter D.

1987-01-01

A conceptual framework is examined for task allocation in distributed systems. Application and computing system parameters critical to task allocation decision processes are discussed. Task allocation techniques are addressed which focus on achieving a balance in the load distribution among the system's processors. Equalization of computing load among the processing elements is the goal. Examples of system performance are presented for specific applications. Both static and dynamic allocation of tasks are considered and system performance is evaluated using different task allocation methodologies.

Integrating top-down and bottom-up approaches to design a cost-effective and equitable programme of measures for adaptation of a river basin to global change

NASA Astrophysics Data System (ADS)

Girard, Corentin; Rinaudo, Jean-Daniel; Pulido-Velazquez, Manuel

2016-04-01

Adaptation to the multiple facets of global change challenges the conventional means of sustainably planning and managing water resources at the river basin scale. Numerous demand or supply management options are available, from which adaptation measures need to be selected in a context of high uncertainty of future conditions. Given the interdependency of water users, agreements need to be found at the local level to implement the most effective adaptation measures. Therefore, this work develops an approach combining economics and water resources engineering to select a cost-effective programme of adaptation measures in the context of climate change uncertainty, and to define an equitable allocation of the cost of the adaptation plan between the stakeholders involved. A framework is developed to integrate inputs from the two main approaches commonly used to plan for adaptation. The first, referred to as "top-down", consists of a modelling chain going from global greenhouse gases emission scenarios to local hydrological models used to assess the impact of climate change on water resources. Conversely, the second approach, called "bottom-up", starts from assessing vulnerability at the local level to then identify adaptation measures used to face an uncertain future. The methodological framework presented in this contribution relies on a combination of these two approaches to support the selection of adaptation measures at the local level. Outcomes from these two approaches are integrated to select a cost-effective combination of adaptation measures through a least-cost optimization model developed at the river basin scale. The performances of a programme of measures are assessed under different climate projections to identify cost-effective and least-regret adaptation measures. The issue of allocating the cost of the adaptation plan is considered through two complementary perspectives. The outcome of a negotiation process between the stakeholders is modelled through the implementation of cooperative game theory to define cost allocation scenarios. These results are compared with cost allocation rules based on social justice principles to provide contrasted insights into a negotiation process. The interdisciplinary framework developed in this research combines economics and water resources engineering methods, establishing a promising means of bridging the gap between bottom-up and top-down approaches and supporting the creation of cost-effective and equitable adaptation plans at the local level. The approach has been applied to the Orb river basin in Southern France. Acknowledgements The study has been partially supported by the IMPADAPT project /CGL2013-48424-C2-1-R) from the Spanish ministry MINECO (Ministerio de Economía y Competitividad) and European FEDER funds. Corentin Girard is supported by a grant from the University Lecturer Training Program (FPU12/03803) of the Ministry of Education, Culture and Sports of Spain.

Multimorbidity in chronic disease: impact on health care resources and costs

PubMed Central

McPhail, Steven M

2016-01-01

Effective and resource-efficient long-term management of multimorbidity is one of the greatest health-related challenges facing patients, health professionals, and society more broadly. The purpose of this review was to provide a synthesis of literature examining multimorbidity and resource utilization, including implications for cost-effectiveness estimates and resource allocation decision making. In summary, previous literature has reported substantially greater, near exponential, increases in health care costs and resource utilization when additional chronic comorbid conditions are present. Increased health care costs have been linked to elevated rates of primary care and specialist physician occasions of service, medication use, emergency department presentations, and hospital admissions (both frequency of admissions and bed days occupied). There is currently a paucity of cost-effectiveness information for chronic disease interventions originating from patient samples with multimorbidity. The scarcity of robust economic evaluations in the field represents a considerable challenge for resource allocation decision making intended to reduce the burden of multimorbidity in resource-constrained health care systems. Nonetheless, the few cost-effectiveness studies that are available provide valuable insight into the potential positive and cost-effective impact that interventions may have among patients with multiple comorbidities. These studies also highlight some of the pragmatic and methodological challenges underlying the conduct of economic evaluations among people who may have advanced age, frailty, and disadvantageous socioeconomic circumstances, and where long-term follow-up may be required to directly observe sustained and measurable health and quality of life benefits. Research in the field has indicated that the impact of multimorbidity on health care costs and resources will likely differ across health systems, regions, disease combinations, and person-specific factors (including social disadvantage and age), which represent important considerations for health service planning. Important priorities for research include economic evaluations of interventions, services, or health system approaches that can remediate the burden of multimorbidity in safe and cost-effective ways. PMID:27462182

[Cost at the first level of care].

PubMed

Villarreal-Ríos, E; Montalvo-Almaguer, G; Salinas-Martínez, M; Guzmán-Padilla, J E; Tovar-Castillo, N H; Garza-Elizondo, M E

1996-01-01

To estimate the unit cost of 15 causes of demand for primary care per health clinic in an institutional (social security) health care system, and to determine the average cost at the state level. The cost of 80% of clinic visits was estimated in 35 of 40 clinics in the social security health care system in the state of Nuevo Leon, Mexico. The methodology for fixed costs consisted of: departmentalization, inputs, cost, weights and construction of matrices. Variable costs were estimated for standard patients by type of health care sought and with the consensus of experts; the sum of fixed and variable costs gave the unit cost. A computerized model was employed for data processing. A large variation in unit cost was observed between health clinics studied for all causes of demand, in both metropolitan and non-metropolitan areas. Prenatal care ($92.26) and diarrhea ($93.76) were the least expensive while diabetes ($240.42) and hypertension ($312.54) were the most expensive. Non-metropolitan costs were higher than metropolitan costs (p < 0.05); controlling for number of physician's offices showed that this was determined by medical units with only one physician's office. Knowledge of unit costs is a tool that, when used by medical administrators, allows adequate health care planning and efficient allocation of health resources.

Toward an Application Guide for Safety Integrity Level Allocation in Railway Systems.

PubMed

Ouedraogo, Kiswendsida Abel; Beugin, Julie; El-Koursi, El-Miloudi; Clarhaut, Joffrey; Renaux, Dominique; Lisiecki, Frederic

2018-02-02

The work in the article presents the development of an application guide based on feedback and comments stemming from various railway actors on their practices of SIL allocation to railway safety-related functions. The initial generic methodology for SIL allocation has been updated to be applied to railway rolling stock safety-related functions in order to solve the SIL concept application issues. Various actors dealing with railway SIL allocation problems are the intended target of the methodology; its principles will be summarized in this article with a focus on modifications and precisions made in order to establish a practical guide for railway safety authorities. The methodology is based on the flowchart formalism used in CSM (common safety method) European regulation. It starts with the use of quantitative safety requirements, particularly tolerable hazard rates (THR). THR apportioning rules are applied. On the one hand, the rules are related to classical logical combinations of safety-related functions preventing hazard occurrence. On the other hand, to take into account technical conditions (last safety weak link, functional dependencies, technological complexity, etc.), specific rules implicitly used in existing practices are defined for readjusting some THR values. SIL allocation process based on apportioned and validated THR values is finally illustrated through the example of "emergency brake" subsystems. Some specific SIL allocation rules are also defined and illustrated. © 2018 Society for Risk Analysis.

Cost Allocation of Multiagency Water Resource Projects: Game Theoretic Approaches and Case Study

NASA Astrophysics Data System (ADS)

Lejano, Raul P.; Davos, Climis A.

1995-05-01

Water resource projects are often jointly carried out by a number of communities and agencies. Participation in a joint project depends on how costs are allocated among the participants and how cost shares compare with the cost of independent projects. Cooperative N-person game theory offers approaches which yield cost allocations that satisfy rationality conditions favoring participation. A new solution concept, the normalized nucleolus, is discussed and applied to a water reuse project in southern California. Results obtained with the normalized nucleolus are compared with those derived with more traditional solution concepts, namely, the nucleolus and the Shapley value.

45 CFR 1301.32 - Limitations on costs of development and administration of a Head Start program.

Code of Federal Regulations, 2010 CFR

2010-10-01

... 45 Public Welfare 4 2010-10-01 2010-10-01 false Limitations on costs of development and... administrative staff functions such as the costs allocated to fringe benefits, travel, per diem, transportation... staff functions, such as the allocable costs of fringe benefits, travel, per diem and transportation...

A managerial approach to allocating indirect fixed costs in health care organizations.

PubMed

Goldschmidt, Y; Gafni, A

1990-01-01

To allocate indirect fixed costs to the different units in an organization, fixed costs of a supporting service should be charged to the factor that creates the demand for the service (using the dual-rate-charging method) and overhead costs should be charged to the binding constraint of the organization.

Beyond Wishful Thinking: Integrating Consumer Preferences in the Assessment of Dietary Recommendations.

PubMed

Irz, Xavier; Leroy, Pascal; Réquillart, Vincent; Soler, Louis-Georges

2016-01-01

Convenience, taste, and prices are the main determinants of food choices. Complying with dietary recommendations therefore imposes a "taste cost" on consumers, potentially hindering adoption of those recommendations. The study presents and applies a new methodology, based on economic theory, to quantify this taste cost and assess the health and welfare effects of different dietary recommendations. Then, by comparison of those effects, we identify socially desirable recommendations that are most compatible with consumer preferences (i.e., that best balance health benefits against"taste cost") and should be prioritized for promotion. The methodology proceeds in three-steps: first, an economic-behavioral model simulates how whole diets would change if consumers complied with dietary recommendations; second, an epidemiological model estimates the number of deaths avoided (DA) due to the dietary change; third, an efficiency analysis weighs the health benefits against the taste and policy costs of each recommendation. The empirical model is calibrated using French data. We find that recommendations to reduce consumption of red meat and soft-drinks, or raise consumption of milk products and fish/seafood impose relatively moderate taste costs. By comparison, recommendations related to F&V consumption and, to a lesser extent, butter/cream/cheese, snacks, and all meats impose larger taste costs on consumers. The F&V recommendation is the costliest for consumers to comply with, but it also reduces diet-related mortality the most, so that a large budget could be allocated to promoting F&V consumption while keeping this policy cost-beneficial. We conclude that promotion of most dietary recommendations improves social welfare. Our framework complements the programming models available in nutrition and public health: those models are best used to identify dietary targets, following which our framework identifies cost-beneficial ways of moving towards those targets.

Methodological reporting of randomized clinical trials in respiratory research in 2010.

PubMed

Lu, Yi; Yao, Qiuju; Gu, Jie; Shen, Ce

2013-09-01

Although randomized controlled trials (RCTs) are considered the highest level of evidence, they are also subject to bias, due to a lack of adequately reported randomization, and therefore the reporting should be as explicit as possible for readers to determine the significance of the contents. We evaluated the methodological quality of RCTs in respiratory research in high ranking clinical journals, published in 2010. We assessed the methodological quality, including generation of the allocation sequence, allocation concealment, double-blinding, sample-size calculation, intention-to-treat analysis, flow diagrams, number of medical centers involved, diseases, funding sources, types of interventions, trial registration, number of times the papers have been cited, journal impact factor, journal type, and journal endorsement of the CONSORT (Consolidated Standards of Reporting Trials) rules, in RCTs published in 12 top ranking clinical respiratory journals and 5 top ranking general medical journals. We included 176 trials, of which 93 (53%) reported adequate generation of the allocation sequence, 66 (38%) reported adequate allocation concealment, 79 (45%) were double-blind, 123 (70%) reported adequate sample-size calculation, 88 (50%) reported intention-to-treat analysis, and 122 (69%) included a flow diagram. Multivariate logistic regression analysis revealed that journal impact factor ≥ 5 was the only variable that significantly influenced adequate allocation sequence generation. Trial registration and journal impact factor ≥ 5 significantly influenced adequate allocation concealment. Medical interventions, trial registration, and journal endorsement of the CONSORT statement influenced adequate double-blinding. Publication in one of the general medical journal influenced adequate sample-size calculation. The methodological quality of RCTs in respiratory research needs improvement. Stricter enforcement of the CONSORT statement should enhance the quality of RCTs.

42 CFR 495.358 - Cost allocation plans.

Code of Federal Regulations, 2010 CFR

2010-10-01

... (CONTINUED) STANDARDS AND CERTIFICATION STANDARDS FOR THE ELECTRONIC HEALTH RECORD TECHNOLOGY INCENTIVE... acquire HIT equipment and services under this subpart are subject to cost allocation plan requirements in...

Comparison of methods for estimating the cost of human immunodeficiency virus-testing interventions.

PubMed

Shrestha, Ram K; Sansom, Stephanie L; Farnham, Paul G

2012-01-01

The Centers for Disease Control and Prevention (CDC), Division of HIV/AIDS Prevention, spends approximately 50% of its $325 million annual human immunodeficiency virus (HIV) prevention funds for HIV-testing services. An accurate estimate of the costs of HIV testing in various settings is essential for efficient allocation of HIV prevention resources. To assess the costs of HIV-testing interventions using different costing methods. We used the microcosting-direct measurement method to assess the costs of HIV-testing interventions in nonclinical settings, and we compared these results with those from 3 other costing methods: microcosting-staff allocation, where the labor cost was derived from the proportion of each staff person's time allocated to HIV testing interventions; gross costing, where the New York State Medicaid payment for HIV testing was used to estimate program costs, and program budget, where the program cost was assumed to be the total funding provided by Centers for Disease Control and Prevention. Total program cost, cost per person tested, and cost per person notified of new HIV diagnosis. The median costs per person notified of a new HIV diagnosis were $12 475, $15 018, $2697, and $20 144 based on microcosting-direct measurement, microcosting-staff allocation, gross costing, and program budget methods, respectively. Compared with the microcosting-direct measurement method, the cost was 78% lower with gross costing, and 20% and 61% higher using the microcosting-staff allocation and program budget methods, respectively. Our analysis showed that HIV-testing program cost estimates vary widely by costing methods. However, the choice of a particular costing method may depend on the research question being addressed. Although program budget and gross-costing methods may be attractive because of their simplicity, only the microcosting-direct measurement method can identify important determinants of the program costs and provide guidance to improve efficiency.

The international environment UNISPACE '82 and the ITU: A relationship between orbit-spectrum resource allocation and orbital debris

NASA Technical Reports Server (NTRS)

Olmstead, D.

1985-01-01

The 1985 Space WARC will examine and potentially modify the current geostationary orbit spectrum resource allocation methodology. Discussions in this international political environment could likely associate the geostationary orbital debris issue with the politicized issue of orbit spectrum allocation.

Assessing value-based health care delivery for haemodialysis.

PubMed

Parra, Eduardo; Arenas, María Dolores; Alonso, Manuel; Martínez, María Fernanda; Gamen, Ángel; Aguarón, Juan; Escobar, María Teresa; Moreno-Jiménez, José María; Alvarez-Ude, Fernando

2017-06-01

Disparities in haemodialysis outcomes among centres have been well-documented. Besides, attempts to assess haemodialysis results have been based on non-comprehensive methodologies. This study aimed to develop a comprehensive methodology for assessing haemodialysis centres, based on the value of health care. The value of health care is defined as the patient benefit from a specific medical intervention per monetary unit invested (Value = Patient Benefit/Cost). This study assessed the value of health care and ranked different haemodialysis centres. A nephrology quality management group identified the criteria for the assessment. An expert group composed of stakeholders (patients, clinicians and managers) agreed on the weighting of each variable, considering values and preferences. Multi-criteria methodology was used to analyse the data. Four criteria and their weights were identified: evidence-based clinical performance measures = 43 points; yearly mortality = 27 points; patient satisfaction = 13 points; and health-related quality of life = 17 points (100-point scale). Evidence-based clinical performance measures included five sub-criteria, with respective weights, including: dialysis adequacy; haemoglobin concentration; mineral and bone disorders; type of vascular access; and hospitalization rate. The patient benefit was determined from co-morbidity-adjusted results and corresponding weights. The cost of each centre was calculated as the average amount expended per patient per year. The study was conducted in five centres (1-5). After adjusting for co-morbidity, value of health care was calculated, and the centres were ranked. A multi-way sensitivity analysis that considered different weights (10-60% changes) and costs (changes of 10% in direct and 30% in allocated costs) showed that the methodology was robust. The rankings: 4-5-3-2-1 and 4-3-5-2-1 were observed in 62.21% and 21.55%, respectively, of simulations, when weights were varied by 60%. Value assessments may integrate divergent stakeholder perceptions, create a context for improvement and aid in policy-making decisions. © 2015 John Wiley & Sons, Ltd.

Health Systems and Sustainability: Doctors and Consumers Differ on Threats and Solutions

PubMed Central

Robertson, Jane; Walkom, Emily J.; Henry, David A.

2011-01-01

Background Healthcare systems face the problem of insufficient resources to meet the needs of ageing populations and increasing demands for access to new treatments. It is unclear whether doctors and consumers agree on the main challenges to health system sustainability. Methodology We conducted a mail survey of Australian doctors (specialists and general practitioners) and a computer assisted telephone interview (CATI) of consumers to determine their views on contributors to increasing health care costs, rationing of services and involvement in health resource allocation decisions. Differences in responses are reported as odds ratios (OR) and 99% confidence intervals (CI). Results Of 2948 doctors, 1139 (38.6%) responded; 533 of 826 consumers responded (64.5% response). Doctors were more concerned than consumers with the effects of an ageing population (OR 3.0; 99% CI 1.7, 5.4), and costs of new drugs and technologies (OR 5.1; CI 3.3, 8.0), but less likely to consider pharmaceutical promotional activities as a cost driver (OR 0.29, CI 0.22, 0.39). Doctors were more likely than consumers to view ‘community demand’ for new technologies as a major cost driver, (OR 1.6; 1.2, 2.2), but less likely to attribute increased costs to patients failing to take responsibility for their own health (OR 0.35; 0.24, 0.49). Like doctors, the majority of consumers saw a need for public consultation in decisions about funding for new treatments. Conclusions Australian doctors and consumers hold different views on the sustainability of the healthcare system, and a number of key issues relating to costs, cost drivers, roles and responsibilities. Doctors recognise their dual responsibility to patients and society, see an important role for physicians in influencing resource allocation, and acknowledge their lack of skills in assessing treatments of marginal value. Consumers recognise cost pressures on the health system, but express willingness to be involved in health care decision making. PMID:21556357

77 FR 5791 - Notice of Workshop

Federal Register 2010, 2011, 2012, 2013, 2014

2012-02-06

... of Capacity on New Merchant AD12-9-000 Transmission Projects and New Cost- Based, Participant-Funded... governing the allocation of capacity on new merchant transmission projects and new cost-based, participant....006 Allocation of Capacity on New Merchant Transmission Projects and New Cost-Based, Participant...

Sex allocation theory reveals a hidden cost of neonicotinoid exposure in a parasitoid wasp.

PubMed

Whitehorn, Penelope R; Cook, Nicola; Blackburn, Charlotte V; Gill, Sophie M; Green, Jade; Shuker, David M

2015-05-22

Sex allocation theory has proved to be one the most successful theories in evolutionary ecology. However, its role in more applied aspects of ecology has been limited. Here we show how sex allocation theory helps uncover an otherwise hidden cost of neonicotinoid exposure in the parasitoid wasp Nasonia vitripennis. Female N. vitripennis allocate the sex of their offspring in line with Local Mate Competition (LMC) theory. Neonicotinoids are an economically important class of insecticides, but their deployment remains controversial, with evidence linking them to the decline of beneficial species. We demonstrate for the first time to our knowledge, that neonicotinoids disrupt the crucial reproductive behaviour of facultative sex allocation at sub-lethal, field-relevant doses in N. vitripennis. The quantitative predictions we can make from LMC theory show that females exposed to neonicotinoids are less able to allocate sex optimally and that this failure imposes a significant fitness cost. Our work highlights that understanding the ecological consequences of neonicotinoid deployment requires not just measures of mortality or even fecundity reduction among non-target species, but also measures that capture broader fitness costs, in this case offspring sex allocation. Our work also highlights new avenues for exploring how females obtain information when allocating sex under LMC. © 2015 The Author(s) Published by the Royal Society. All rights reserved.

[Costs with personnel and productivity analysis of family health program teams in Fortaleza, Ceará].

PubMed

Rocha Filho, Fernando dos Santos; da Silva, Marcelo Gurgel Carlos

2009-01-01

The research verified the productivity and the operational personnel costs of eight teams of the Family Health Program (PSF) of two Basic Units of Family Health (UBASF) in Fortaleza, Ceará, through the methodology of costs by absorption, in 2004. The largest expenses were with personnel (75%), mainly with the PSF teams, and medicines (18%). The federal allocations received in September, 2004, by each PSF team, were R$ 9,543.33. The total cost by team was R$ 15,719.00. Some professionals of various PSF teams showed productivity above the set objectives, but the average productivity by doctor and nurse was below fifty per cent of objectives, with high idle time making the work onerous. The unity cost of home visits by doctor and prenatal attendance by nurses were checked, and, would be less expensive if the idle time were reduced. Various alternatives of cost reduction were observed, such as scale savings of some resources and services and re-negotiation of contracts with suppliers and cooperatives. The data obtained will contribute to more accurate planning for the installation and maintenance of PSF teams as well as alternatives of cost reductions, higher productivity, and better quality.

Allocating physicians' overhead costs to services: an econometric/accounting-activity based-approach.

PubMed

Peden, Al; Baker, Judith J

2002-01-01

Using the optimizing properties of econometric analysis, this study analyzes how physician overhead costs (OC) can be allocated to multiple activities to maximize precision in reimbursing the costs of services. Drawing on work by Leibenstein and Friedman, the analysis also shows that allocating OC to multiple activities unbiased by revenue requires controlling for revenue when making the estimates. Further econometric analysis shows that it is possible to save about 10 percent of OC by paying only for those that are necessary.

Approaches to Resource Allocation

ERIC Educational Resources Information Center

Dressel, Paul; Simon, Lou Anna Kimsey

1976-01-01

Various budgeting patterns and strategies are currently in use, each with its own particular strengths and weaknesses. Neither cost-benefit analysis nor cost-effectiveness analysis offers any better solution to the allocation problem than do the unsupported contentions of departments or the historical unit costs. An operable model that performs…

48 CFR 9904.403 - Allocation of home office expenses to segments.

Code of Federal Regulations, 2010 CFR

2010-10-01

... expenses to segments. 9904.403 Section 9904.403 Federal Acquisition Regulations System COST ACCOUNTING STANDARDS BOARD, OFFICE OF FEDERAL PROCUREMENT POLICY, OFFICE OF MANAGEMENT AND BUDGET PROCUREMENT PRACTICES AND COST ACCOUNTING STANDARDS COST ACCOUNTING STANDARDS 9904.403 Allocation of home office expenses to...

Allocating SMART Reliability and Maintainability Goals to NASA Ground Systems

NASA Technical Reports Server (NTRS)

Gillespie, Amanda; Monaghan, Mark

2013-01-01

This paper will describe the methodology used to allocate Reliability and Maintainability (R&M) goals to Ground Systems Development and Operations (GSDO) subsystems currently being designed or upgraded.

Sex allocation conflict in insect societies: who wins?

PubMed Central

Helanterä, Heikki; Ratnieks, Francis L. W.

2009-01-01

Sex allocation in colonies of eusocial Hymenoptera is one of the best studied social conflicts. We outline a framework for analysing conflict outcome through power and the costs of manipulation and suggest that the conflict will often be unresolved because both major parties of interest, the queen and the workers, should manipulate allocation even at considerable costs to the colony. We suggest future work for analysing power in the conflict between queen and workers over sex allocation and discuss the extent of male power. PMID:19656859

30 CFR 1220.014 - Allocation of joint costs and credits.

Code of Federal Regulations, 2011 CFR

2011-07-01

... INTERIOR Natural Resources Revenue ACCOUNTING PROCEDURES FOR DETERMINING NET PROFIT SHARE PAYMENT FOR OUTER... be grouped in cost pools for allocation to NPSL and non-NPSL operations in reasonable proportion to the beneficial or causal relationships which exist between a specific cost pool and the operations...

Optimal technology investment strategies for a reusable launch vehicle

NASA Technical Reports Server (NTRS)

Moore, A. A.; Braun, R. D.; Powell, R. W.

1995-01-01

Within the present budgetary environment, developing the technology that leads to an operationally efficient space transportation system with the required performance is a challenge. The present research focuses on a methodology to determine high payoff technology investment strategies. Research has been conducted at Langley Research Center in which design codes for the conceptual analysis of space transportation systems have been integrated in a multidisciplinary design optimization approach. The current study integrates trajectory, propulsion, weights and sizing, and cost disciplines where the effect of technology maturation on the development cost of a single stage to orbit reusable launch vehicle is examined. Results show that the technology investment prior to full-scale development has a significant economic payoff. The design optimization process is used to determine strategic allocations of limited technology funding to maximize the economic payoff.

48 CFR 9904.420-50 - Techniques for application.

Code of Federal Regulations, 2010 CFR

2010-10-01

... shall be excluded from the IR&D and B&P cost pools to be allocated to other segments and the base data... final cost objectives and the particular final cost objective's base data shall be excluded from the... costs of all other IR&D and B&P projects shall be allocated among all segments by means of the same base...

Cost analysis helps evaluate contract profitability.

PubMed

Sides, R W

2000-02-01

A cost-accounting analysis can help group practices assess their costs of doing business and determine the profitability of managed care contracts. Group practices also can use cost accounting to develop budgets and financial benchmarks. To begin a cost analysis, group practices need to determine their revenue and cost centers. Then they can allocate their costs to each center, using an appropriate allocation basis. The next step is to calculate costs per procedure. The results can be used to evaluate operational cost efficiency as well as help negotiate managed care contracts.

Communal Sharing and the Provision of Low-Volume High-Cost Health Services: Results of a Survey.

PubMed

Richardson, Jeff; Iezzi, Angelo; Chen, Gang; Maxwell, Aimee

2017-03-01

This paper suggests and tests a reason why the public might support the funding of services for rare diseases (SRDs) when the services are effective but not cost effective, i.e. when more health could be produced by allocating funds to other services. It is postulated that the fairness of funding a service is influenced by a comparison of the average patient benefit with the average cost to those who share the cost. Survey respondents were asked to allocate a budget between cost-effective services that had a small effect upon a large number of relatively well patients and SRDs that benefited a small number of severely ill patients but were not cost effective because of their high cost. Part of the budget was always allocated to the SRDs. The budget share rose with the number sharing the cost. Sharing per se appears to characterise preferences. This has been obscured in studies that focus upon cost per patient rather than cost per person sharing the cost.

Cost-effectiveness analysis: problems and promise for evaluating medical technology

NASA Astrophysics Data System (ADS)

Juday, Timothy R.

1994-12-01

Although using limited financial resources in the most beneficial way, in principle, a laudable goal, actually developing standards for measuring the cost-effectiveness of medical technologies and incorporating them into the coverage process is a much more difficult proposition. Important methodological difficulties include determining how to compare a technology to its leading alternative, defining costs, incorporating patient preferences, and defining health outcomes. In addition, more practical questions must be addressed. These questions include: who does the analysis? who makes the decisions? which technologies to evaluate? what resources are required? what is the political and legal environment? how much is a health outcome worth? The ultimate question that must be answered is what is a health outcome worth? Cost-effectiveness analysis cannot answer this question; it only enables comparison of cost-effectiveness ratios across technologies. In order to determine whether a technology should be covered, society or individual insurers must determine how much they are willing to pay for the health benefits. Conducting cost-effectiveness analysis will not remove the need to make difficult resource allocation decisions; however, explicitly examining the tradeoffs involved in these decisions should help to improve the process.

A cooperative game theory approach to transmission planning in power systems

NASA Astrophysics Data System (ADS)

Contreras, Javier

The rapid restructuring of the electric power industry from a vertically integrated entity into a decentralized industry has given rise to complex problems. In particular, the transmission component of the electric power system requires new methodologies to fully capture this emerging competitive industry. Game theory models are used to model strategic interactions in a competitive environment. This thesis presents a new decentralized framework to study the transmission network expansion problem using cooperative game theory. First, the players and the rules of the game are defined. Second, a coalition formation scheme is developed. Finally, the optimized cost of expansion is allocated based on the history of the coalition formation.

Rail-Highway Crossing Resource Allocation Model

DOT National Transportation Integrated Search

1981-04-01

This report describes a methodology developed at the Transportation Systems Center for the Federal Railroad Administration and the Federal Highway Administration to aid in determining the most effective allocation of funds to improve safety at rail-h...

25 CFR 39.732 - How does OIEP allocate transportation funds to schools?

Code of Federal Regulations, 2010 CFR

2010-04-01

...-way commercial costs for all schools by four to identify the total commercial costs for all schools; (b) Subtracts the commercial cost total from the appropriated transportation funds and allocates the balance of the transportation funds to each school with a per-mile rate; (c) Divides the balance of funds...

Sharing Regional Cooperative Gains From Reusing Effluent for Irrigation

NASA Astrophysics Data System (ADS)

Dinar, Ariel; Yaron, Dan; Kannai, Yakar

1986-03-01

This paper is concerned with the allocation of cost and benefits from regional cooperation, with respect to reuse of municipal effluent for irrigation at the Ramla region of Israel. An efficient regional solution provides the maximal regional income which has to be redistributed among the town and several farms. Different allocations based on marginal cost pricing and schemes from cooperative game theory like the core, Shapley value, generalized Shapley value, and nucleolus are applied. The town and farm A have the main additional gains according to all allocation schemes presented. Advantages and disadvantages of these allocation schemes are examined in order to suggest a fair and acceptable allocation of the regional cooperative gains. Although no method has been preferred, the marginal cost pricing was found to be unacceptable by the participants. The conclusion is that the theory of cooperative games may provide guidelines while comparing the different solutions.

Estimation of the Cost-Effectiveness of Breast Cancer Screening Using Mammography in Mexico Through a Simulation.

PubMed

Ulloa-Pérez, Ernesto; Mohar-Betancourt, Alejandro; Reynoso-Noverón, Nancy

2016-01-01

Currently, breast cancer is the most prevalent tumor among Mexican women. Screening methods such as mammography could potentially reduce the health and economic burden of breast cancer; however, its risk-benefit balance is still unclear. To estimate the cost-effectiveness of different breast cancer screening programs using mammography in Mexico and to contribute to the decision-making process on this preventive measure. A simulation study was performed using population data and incidence rates. Several screening programs were assessed using the cost-effectiveness methodology recommended by the World Health Organization. The feasible recommended screening program has an examination schedule periodicity of every three years, with a population coverage of 0, 15, 18, 20, 25, 20, 18, and 0% for the age groups of 25-40, 40-45, 45-50, 50-55, 55-60, 60-65, 65-70, and 70-75 years, respectively. Given the present coverage in Mexico, it is necessary to optimize our resource allocation to improve the country's breast cancer prevention policy.

Cost Allocation and Overpricing of Spare Parts.

DTIC Science & Technology

1986-09-01

5 defense contractors are presently treating spare parts as cost objectives and using a type of spare parts accounting system as described in the...survey instrument. The other 7 contractor respondents who do not treat spare parts as cost objectives were not favor- able to this accounting treatment...company accounting systems or lised to resolve specific contract or formula pricing cost allocation issues, contribute signi- ficantly to overpricing

48 CFR 9904.418-50 - Techniques for application.

Code of Federal Regulations, 2010 CFR

2010-10-01

... objective's allocation base data shall be excluded from the base used to allocate the pool. (g) Use of... which the pool relates. (c) Change in allocation base. No change in an existing indirect cost pool allocation base is required if the allocation resulting from the existing base does not differ materially...

Methods for Allocating Highway Costs

DOT National Transportation Integrated Search

1981-04-01

Microeconomic theory and other concepts related to pricing are reviewed and applied to the problem of designing highway user charges. In view of the emphasis in the Congressional request for the Highway Cost Allocation Study on setting charges in acc...

Scale Issues in Modeling the Water Resources Sector in National Economic Models: A Case study of China

NASA Astrophysics Data System (ADS)

Strzepek, K. M.; Kirshen, P.; Yohe, G.

2001-05-01

The fundamental theme of this research was to investigate tradeoffs in model resolution for modeling water resources in the context of national economic development and capital investment decisions.. Based on a case study of China, the research team has developed water resource models at relatively fine scales, then investigated how they can be aggregated to regional or national scales and for use in national level planning decisions or global scale integrated assessment models of food and/or environmental change issues. The team has developed regional water supply and water demand functions.. Simplifying and aggregating the supply and demand functions will allow reduced form functions of the water sector for inclusion in large scale national economic models. Water Supply Cost functions were developed looking at both surface and groundwater supplies. Surface Water: Long time series of flows at the mouths of the 36 major river sub-basins in China are used in conjunction with different basin reservoir storage quantities to obtain storage-yield curves. These are then combined with reservoir and transmission cost data to obtain yield-cost or surface water demand curves. The methodology to obtain the long time series of flows for each basin is to fit a simple abcd water balance model to each basin. The costs of reservoir storage have been estimated by using a methodology developed in the USA that relates marginal storage costs to existing storage, slope and geological conditions. USA costs functions have then been adjusted to Chinese costs. The costs of some actual dams in China were used to "ground-truth" the methodology. Groundwater: The purpose of the groundwater work is to estimate the recharge in each basin, and the depths and quality of water of aquifers. A byproduct of the application of the abcd water balance model is the recharge. Depths and quality of aquifers are being taken from many separate reports on groundwater in different parts of China; we have been unable to find any global or regional datasets of groundwater.. Combining Surface and Groundwater Supply Functions Water Demand Curves. Water Use data is reported on political regions. Water Supply is reported and modeled on river basin regions. It is necessary to allocate water demands to river basins. To accomplish this China's 9 major river basins were divided into 36 hydroeconomic regions. The counties were then allocated to one of the 36-hydroeconomic zones. The county-level water use data was aggregated to 5 major water use sectors: 1)industry; 2)urban municipal and vegetable gardens: 3) major irrigation; 4) Energy and 5)Other agriculture (forestry, pasture; fishery). Sectoral Demand functions that include price and income elasticity were developed for the 5 sectors for each of the 9 major river basin. The supply and demand curves were aggregated at a variety of geographical scales as well as levels of economic sectoral aggregation. Implications for investment and sustainable development policies were examined for the various aggregation using partial and general equilibrium modeling of the Chinese economy. These results and policy implications for China as well as insights and recommendation for other developing countries will be presented.

Optimum allocation of redundancy among subsystems connected in series. Ph.D. Thesis - Case Western Reserve Univ., Sep. 1970

NASA Technical Reports Server (NTRS)

Bien, D. D.

1973-01-01

This analysis considers the optimum allocation of redundancy in a system of serially connected subsystems in which each subsystem is of the k-out-of-n type. Redundancy is optimally allocated when: (1) reliability is maximized for given costs; or (2) costs are minimized for given reliability. Several techniques are presented for achieving optimum allocation and their relative merits are discussed. Approximate solutions in closed form were attainable only for the special case of series-parallel systems and the efficacy of these approximations is discussed.

Extending life for people with a terminal illness: a moral right and an expensive death? Exploring societal perspectives.

PubMed

McHugh, Neil; Baker, Rachel M; Mason, Helen; Williamson, Laura; van Exel, Job; Deogaonkar, Rohan; Collins, Marissa; Donaldson, Cam

2015-03-07

Many publicly-funded health systems apply cost-benefit frameworks in response to the moral dilemma of how best to allocate scarce healthcare resources. However, implementation of recommendations based on costs and benefit calculations and subsequent challenges have led to 'special cases' with certain types of health benefits considered more valuable than others. Recent debate and research has focused on the relative value of life extensions for people with terminal illnesses. This research investigates societal perspectives in relation to this issue, in the UK. Q methodology was used to elicit societal perspectives from a purposively selected sample of data-rich respondents. Participants ranked 49 statements of opinion (developed for this study), onto a grid, according to level of agreement. These 'Q sorts' were followed by brief interviews. Factor analysis was used to identify shared points of view (patterns of similarity between individuals' Q sorts). Analysis produced a three factor solution. These rich, shared accounts can be broadly summarised as: i) 'A population perspective - value for money, no special cases', ii) 'Life is precious - valuing life-extension and patient choice', iii) 'Valuing wider benefits and opportunity cost - the quality of life and death'. From the factor descriptions it is clear that the main philosophical positions that have long dominated debates on the just allocation of resources have a basis in public opinion. The existence of certain moral positions in the views of society does not ethically imply, and pragmatically cannot mean, that all are translated into policy. Our findings highlight normative tensions and the importance of critically engaging with these normative issues (in addition to the current focus on a procedural justice approach to health policy). Future research should focus on i) the extent to which these perspectives are supported in society, ii) how respondents' perspectives relate to specific resource allocation questions, and iii) the characteristics of respondents associated with each perspective.

The business of radiology: cost accounting.

PubMed

Camponovo, Ernest J

2004-08-01

Radiology practices confront questions of resource allocation every day. Unfortunately, practices frequently fail to adequately analyze revenues and expenses, which are at the heart of success or failure in any business endeavor. Cost allocation problems permeate nearly all aspects of cost analysis and accumulation and exist throughout all types of private-sector and public-sector organizations. "Managerial" or "cost" accounting is the discipline concerned with measuring and assigning the costs of delivering services or producing products. In contrast to financial accounting, management accounting produces relevant information for internal decision making and in general is designed to answer a firm's specific operational questions. Because costs play such a critical role in deriving and planning for revenues and profits, managerial accounting is in large part devoted to measuring and accumulating costs with the aims of control and continuous cost reduction. Because radiologists' salaries are at record highs, when accounting for a practice's clinical activities, such as the provision of mammography services, some allocation of radiologist costs themselves must be made, or the practice will not be able to achieve its goal of efficient allocation of resources. Whatever cost-accounting method is used should be specific enough to allow the differentiation of costs to as detailed a level as necessary for the strategic decision at hand. It is imperative that a practice use some rational method to gather and analyze costs and that management then use these data in decision making. Successful practices will be those most aware of their costs and the minimum acceptable reimbursements necessary for their success.

Voluntary medical male circumcision: a qualitative study exploring the challenges of costing demand creation in eastern and southern Africa.

PubMed

Bertrand, Jane T; Njeuhmeli, Emmanuel; Forsythe, Steven; Mattison, Sarah K; Mahler, Hally; Hankins, Catherine A

2011-01-01

This paper proposes an approach to estimating the costs of demand creation for voluntary medical male circumcision (VMMC) scale-up in 13 countries of eastern and southern Africa. It addresses two key questions: (1) what are the elements of a standardized package for demand creation? And (2) what challenges exist and must be taken into account in estimating the costs of demand creation? We conducted a key informant study on VMMC demand creation using purposive sampling to recruit seven people who provide technical assistance to government programs and manage budgets for VMMC demand creation. Key informants provided their views on the important elements of VMMC demand creation and the most effective funding allocations across different types of communication approaches (e.g., mass media, small media, outreach/mobilization). The key finding was the wide range of views, suggesting that a standard package of core demand creation elements would not be universally applicable. This underscored the importance of tailoring demand creation strategies and estimates to specific country contexts before estimating costs. The key informant interviews, supplemented by the researchers' field experience, identified these issues to be addressed in future costing exercises: variations in the cost of VMMC demand creation activities by country and program, decisions about the quality and comprehensiveness of programming, and lack of data on critical elements needed to "trigger the decision" among eligible men. Based on this study's findings, we propose a seven-step methodological approach to estimate the cost of VMMC scale-up in a priority country, based on our key assumptions. However, further work is needed to better understand core components of a demand creation package and how to cost them. Notwithstanding the methodological challenges, estimating the cost of demand creation remains an essential element in deriving estimates of the total costs for VMMC scale-up in eastern and southern Africa.

Voluntary Medical Male Circumcision: A Qualitative Study Exploring the Challenges of Costing Demand Creation in Eastern and Southern Africa

PubMed Central

Bertrand, Jane T.; Njeuhmeli, Emmanuel; Forsythe, Steven; Mattison, Sarah K.; Mahler, Hally; Hankins, Catherine A.

2011-01-01

Background This paper proposes an approach to estimating the costs of demand creation for voluntary medical male circumcision (VMMC) scale-up in 13 countries of eastern and southern Africa. It addresses two key questions: (1) what are the elements of a standardized package for demand creation? And (2) what challenges exist and must be taken into account in estimating the costs of demand creation? Methods and Findings We conducted a key informant study on VMMC demand creation using purposive sampling to recruit seven people who provide technical assistance to government programs and manage budgets for VMMC demand creation. Key informants provided their views on the important elements of VMMC demand creation and the most effective funding allocations across different types of communication approaches (e.g., mass media, small media, outreach/mobilization). The key finding was the wide range of views, suggesting that a standard package of core demand creation elements would not be universally applicable. This underscored the importance of tailoring demand creation strategies and estimates to specific country contexts before estimating costs. The key informant interviews, supplemented by the researchers' field experience, identified these issues to be addressed in future costing exercises: variations in the cost of VMMC demand creation activities by country and program, decisions about the quality and comprehensiveness of programming, and lack of data on critical elements needed to “trigger the decision” among eligible men. Conclusions Based on this study's findings, we propose a seven-step methodological approach to estimate the cost of VMMC scale-up in a priority country, based on our key assumptions. However, further work is needed to better understand core components of a demand creation package and how to cost them. Notwithstanding the methodological challenges, estimating the cost of demand creation remains an essential element in deriving estimates of the total costs for VMMC scale-up in eastern and southern Africa. PMID:22140450

A framework for quantifying net benefits of alternative prognostic models.

PubMed

Rapsomaniki, Eleni; White, Ian R; Wood, Angela M; Thompson, Simon G

2012-01-30

New prognostic models are traditionally evaluated using measures of discrimination and risk reclassification, but these do not take full account of the clinical and health economic context. We propose a framework for comparing prognostic models by quantifying the public health impact (net benefit) of the treatment decisions they support, assuming a set of predetermined clinical treatment guidelines. The change in net benefit is more clinically interpretable than changes in traditional measures and can be used in full health economic evaluations of prognostic models used for screening and allocating risk reduction interventions. We extend previous work in this area by quantifying net benefits in life years, thus linking prognostic performance to health economic measures; by taking full account of the occurrence of events over time; and by considering estimation and cross-validation in a multiple-study setting. The method is illustrated in the context of cardiovascular disease risk prediction using an individual participant data meta-analysis. We estimate the number of cardiovascular-disease-free life years gained when statin treatment is allocated based on a risk prediction model with five established risk factors instead of a model with just age, gender and region. We explore methodological issues associated with the multistudy design and show that cost-effectiveness comparisons based on the proposed methodology are robust against a range of modelling assumptions, including adjusting for competing risks. Copyright © 2011 John Wiley & Sons, Ltd.

A framework for quantifying net benefits of alternative prognostic models‡

PubMed Central

Rapsomaniki, Eleni; White, Ian R; Wood, Angela M; Thompson, Simon G

2012-01-01

New prognostic models are traditionally evaluated using measures of discrimination and risk reclassification, but these do not take full account of the clinical and health economic context. We propose a framework for comparing prognostic models by quantifying the public health impact (net benefit) of the treatment decisions they support, assuming a set of predetermined clinical treatment guidelines. The change in net benefit is more clinically interpretable than changes in traditional measures and can be used in full health economic evaluations of prognostic models used for screening and allocating risk reduction interventions. We extend previous work in this area by quantifying net benefits in life years, thus linking prognostic performance to health economic measures; by taking full account of the occurrence of events over time; and by considering estimation and cross-validation in a multiple-study setting. The method is illustrated in the context of cardiovascular disease risk prediction using an individual participant data meta-analysis. We estimate the number of cardiovascular-disease-free life years gained when statin treatment is allocated based on a risk prediction model with five established risk factors instead of a model with just age, gender and region. We explore methodological issues associated with the multistudy design and show that cost-effectiveness comparisons based on the proposed methodology are robust against a range of modelling assumptions, including adjusting for competing risks. Copyright © 2011 John Wiley & Sons, Ltd. PMID:21905066

Activity-based costing: a practical model for cost calculation in radiotherapy.

PubMed

Lievens, Yolande; van den Bogaert, Walter; Kesteloot, Katrien

2003-10-01

The activity-based costing method was used to compute radiotherapy costs. This report describes the model developed, the calculated costs, and possible applications for the Leuven radiotherapy department. Activity-based costing is an advanced cost calculation technique that allocates resource costs to products based on activity consumption. In the Leuven model, a complex allocation principle with a large diversity of cost drivers was avoided by introducing an extra allocation step between activity groups and activities. A straightforward principle of time consumption, weighed by some factors of treatment complexity, was used. The model was developed in an iterative way, progressively defining the constituting components (costs, activities, products, and cost drivers). Radiotherapy costs are predominantly determined by personnel and equipment cost. Treatment-related activities consume the greatest proportion of the resource costs, with treatment delivery the most important component. This translates into products that have a prolonged total or daily treatment time being the most costly. The model was also used to illustrate the impact of changes in resource costs and in practice patterns. The presented activity-based costing model is a practical tool to evaluate the actual cost structure of a radiotherapy department and to evaluate possible resource or practice changes.

Beyond Wishful Thinking: Integrating Consumer Preferences in the Assessment of Dietary Recommendations

PubMed Central

2016-01-01

Convenience, taste, and prices are the main determinants of food choices. Complying with dietary recommendations therefore imposes a “taste cost” on consumers, potentially hindering adoption of those recommendations. The study presents and applies a new methodology, based on economic theory, to quantify this taste cost and assess the health and welfare effects of different dietary recommendations. Then, by comparison of those effects, we identify socially desirable recommendations that are most compatible with consumer preferences (i.e., that best balance health benefits against”taste cost”) and should be prioritized for promotion. The methodology proceeds in three-steps: first, an economic-behavioral model simulates how whole diets would change if consumers complied with dietary recommendations; second, an epidemiological model estimates the number of deaths avoided (DA) due to the dietary change; third, an efficiency analysis weighs the health benefits against the taste and policy costs of each recommendation. The empirical model is calibrated using French data. We find that recommendations to reduce consumption of red meat and soft-drinks, or raise consumption of milk products and fish/seafood impose relatively moderate taste costs. By comparison, recommendations related to F&V consumption and, to a lesser extent, butter/cream/cheese, snacks, and all meats impose larger taste costs on consumers. The F&V recommendation is the costliest for consumers to comply with, but it also reduces diet-related mortality the most, so that a large budget could be allocated to promoting F&V consumption while keeping this policy cost-beneficial. We conclude that promotion of most dietary recommendations improves social welfare. Our framework complements the programming models available in nutrition and public health: those models are best used to identify dietary targets, following which our framework identifies cost-beneficial ways of moving towards those targets. PMID:27362764

Proposing integrated Shannon's entropy-inverse data envelopment analysis methods for resource allocation problem under a fuzzy environment

NASA Astrophysics Data System (ADS)

Çakır, Süleyman

2017-10-01

In this study, a two-phase methodology for resource allocation problems under a fuzzy environment is proposed. In the first phase, the imprecise Shannon's entropy method and the acceptability index are suggested, for the first time in the literature, to select input and output variables to be used in the data envelopment analysis (DEA) application. In the second step, an interval inverse DEA model is executed for resource allocation in a short run. In an effort to exemplify the practicality of the proposed fuzzy model, a real case application has been conducted involving 16 cement firms listed in Borsa Istanbul. The results of the case application indicated that the proposed hybrid model is a viable procedure to handle input-output selection and resource allocation problems under fuzzy conditions. The presented methodology can also lend itself to different applications such as multi-criteria decision-making problems.

STAR--people-powered prioritization: a 21st-century solution to allocation headaches.

PubMed

Airoldi, Mara; Morton, Alec; Smith, Jenifer A E; Bevan, Gwyn

2014-11-01

The aim of cost effectiveness analysis (CEA) is to inform the allocation of scarce resources. CEA is routinely used in assessing the cost-effectiveness of specific health technologies by agencies such as the National Institute for Health and Clinical Excellence (NICE) in England and Wales. But there is extensive evidence that because of barriers of accessibility and acceptability, CEA has not been used by local health planners in their annual task of allocating fixed budgets to a wide range of types of health care. This paper argues that these planners can use Socio Technical Allocation of Resources (STAR) for that task. STAR builds on the principles of CEA and the practice of program budgeting and marginal analysis. STAR uses requisite models to assess the cost-effectiveness of all interventions considered for resource reallocation by explicitly applying the theory of health economics to evidence of scale, costs, and benefits, with deliberation facilitated through an interactive social process of engaging key stakeholders. In that social process, the stakeholders generate missing estimates of scale, costs, and benefits of the interventions; develop visual models of their relative cost-effectiveness; and interpret the results. We demonstrate the feasibility of STAR by showing how it was used by a local health planning agency of the English National Health Service, the Isle of Wight Primary Care Trust, to allocate a fixed budget in 2008 and 2009. © The Author(s) 2014.

Criterios Farmacoeconómicos Usados en México para la Evaluación de Tratamientos en Personas en Fases Terminales.

PubMed

Rizo Ríos, Pedro; González Rivera, Aurora; Campos Ramírez, Odette; Lifshitz Guinzberg, Alberto

2012-12-01

In Mexico, the primary aim of "Healthcare Supplies Catalog" (CBCISS) is guide the optimization of public resources to the attention of the health problems of the country, through the use of medicines, treatments, procedures and devices which have proven safety, efficacy and efficiency. Since May 2003, the Commission of CBCISS established as a requirement for updating submits a Health Economic Evaluation (EE) of the product. Therefore, in 2008, was a prepared and published methodological guideline for the conduct of studies of economic value (GCEEE). In 2011 was developed some strategies as updated the Internal Regulations and developed the Evaluation Guide Health Products (GEIS); both complement the GCEEE and oriented between other things, to increased the availability of technologies in different public institutions, decreased likelihood to commit injustices and inequities in access to supplies and standardize a transparent process. With the epidemiological transition, the cares of patients with chronic or terminal phase are contributing to the escalating costs of health care. The escalating costs are driven by the use of therapies that unfortunately have only marginal benefits, increasing the health and social costs, and upholding financial sustainability of healthcare systems. Therefore the stakeholders must decide the order of preference and establish an allocation methodology. Copyright © 2012 International Society for Pharmacoeconomics and Outcomes Research (ISPOR). Published by Elsevier Inc. All rights reserved.

The social cost of illicit drugs use in Spain.

PubMed

Rivera, Berta; Casal, Bruno; Currais, Luis

2017-06-01

Illegal drugs consumption not only has a notable impact on the population's health, but also leads to major socio-economic costs. A significant characteristic of drug consumers is that the majority are of working age. The main aim of this study is to estimate the economic impact of drug consumption in Spain from a social perspective. A cost-of-illness methodology is carried out and a distinction is made between health-related and non-health related direct costs, as well as indirect costs. Among the direct health care costs included are hospitalisations, primary and emergency care, support programmes and HIV outpatient care. Expenditure on prevention, law enforcement and research was included as direct costs falling outside of health care. Productivity losses due to premature deaths attributed to substance abuse and patient hospitalisation formed part of indirect costs. For 2012, the total social cost related to drug consumption in Spain was somewhere between 1,436 and 1,651 million euros. The minimum cost of this consumption represented 0.14% of Spain's GDP for that year. The present cost estimations provide a measure of the social burden that illegal drug consumption represents for the community. When it comes to allocating resources, the obtained results quantify the potential economic returns that could be achieved from effective policies and programmes aimed at reducing the consumption of illegal drugs. Copyright © 2017 Elsevier B.V. All rights reserved.

Summary of Research 1997 Department of Systems Management.

DTIC Science & Technology

1999-01-01

formulation and execution; impacts of budget allocation , reallocation, and reduction; imple- mentation of Defense Resource Management Systems; and the...flexible structure that can be applied to a wide range of resource allocation problems. PUBLICATIONS: Dolk, D., Murphy, M., and Thomas, G...policies, procedures, and rationale in deter- mining recruiting resource allocation decisions. The methodology relies on a review of the literature

Optimal Allocation of Restoration Practices Using Indexes for Stream Health

EPA Science Inventory

Methodologies that allocate the placement of agricultural and urban green infrastructure management practices with the intent to achieve both economic and environmental objectives typically use objectives related to individual intermediary environmental outputs, yet guidance is n...

[Simulation and data mining model for identifying and prediction budget changes in the care of patients with hypertension].

PubMed

Joyanes-Aguilar, Luis; Castaño, Néstor J; Osorio, José H

2015-10-01

Objective To present a simulation model that establishes the economic impact to the health care system produced by the diagnostic evolution of patients suffering from arterial hypertension. Methodology The information used corresponds to that available in Individual Health Records (RIPs, in Spanish). A statistical characterization was carried out and a model for matrix storage in MATLAB was proposed. Data mining was used to create predictors. Finally, a simulation environment was built to determine the economic cost of diagnostic evolution. Results 5.7 % of the population progresses from the diagnosis, and the cost overrun associated with it is 43.2 %. Conclusions Results shows the applicability and possibility of focussing research on establishing diagnosis relationships using all the information reported in the RIPS in order to create econometric indicators that can determine which diagnostic evolutions are most relevant to budget allocation.

Intermodal transport and distribution patterns in ports relationship to hinterland

NASA Astrophysics Data System (ADS)

Dinu, O.; Dragu, V.; Ruscă, F.; Ilie, A.; Oprea, C.

2017-08-01

It is of great importance to examine all interactions between ports, terminals, intermodal transport and logistic actors of distribution channels, as their optimization can lead to operational improvement. Proposed paper starts with a brief overview of different goods types and allocation of their logistic costs, with emphasis on storage component. Present trend is to optimize storage costs by means of port storage area buffer function, by making the best use of free storage time available, most of the ports offer. As a research methodology, starting point is to consider the cost structure of a generic intermodal transport (storage, handling and transport costs) and to link this to intermodal distribution patterns most frequently cast-off in port relationship to hinterland. The next step is to evaluate storage costs impact on distribution pattern selection. For a given value of port free storage time, a corresponding value of total storage time in the distribution channel can be identified, in order to substantiate a distribution pattern shift. Different scenarios for transport and handling costs variation, recorded when distribution pattern shift, are integrated in order to establish the reaction of the actors involved in port related logistic and intermodal transport costs evolution is analysed in order to optimize distribution pattern selection.

An Evaluation of the WSSC (Weapon System Support Cost) Cost Allocation Algorithms. II. Installation Support.

DTIC Science & Technology

1983-06-01

S XX3OXX, or XX37XX is found. As a result, the following two host-financed tenant support accounts currently will be treated as unit operations costs ... Horngren , Cost Accounting : A Managerial Emphasis, Prentice-Hall Inc., Englewood Cliffs, NJ, 1972. 10. D. B. Levine and J. M. Jondrow, "The...WSSC COST ALLOCATION Technical Report ~ALGORITHMS II: INSTALLATION SUPPORT 6. PERFORMING ORG. REPORT NUMBER 7. AUTHOR( S ) 9. CONTRACT OR GRANT NUMBER

Estimating productivity costs in health economic evaluations: a review of instruments and psychometric evidence.

PubMed

Tang, Kenneth

2015-01-01

Health economic evaluations (i.e. cost-effectiveness appraisal of an intervention) are useful aids for decision makers responsible for the allocation of scarce healthcare resources. The relevance of including health-related productivity costs (or benefits) in these evaluations is increasingly recognized and, as such, reliable and valid instruments to quantify productivity costs are needed. Over the years, a number of work productivity instruments have emerged in the literature, along with a growing body of psychometric evidence. The overall aim of this paper is to provide a review of available instruments with potential for estimating health-related productivity costs. This included the Health and Labor Questionnaire, Health and Work Performance Questionnaire, Health-Related Productivity Questionnaire Diary, Productivity and Disease Questionnaire, Quantity and Quality method, Stanford Presenteeism Scale 13, Valuation of Lost Productivity, Work and Health Interview, Work Limitations Questionnaire, Work Productivity and Activity Impairment Questionnaire, and Work Productivity Short Inventory. Critical discussions on the instruments' overall strengths and limitations, applicability for health economic evaluations, as well as the methodological quality of existing psychometric evidence were provided. Lastly, a set of reflective questions were proposed for users to consider when selecting an instrument for health economic evaluations.

The allocation of resources for animal health.

PubMed

Howe, K S

2017-04-01

Economics is too important to be left to the experts. This paper is therefore mainly for animal health policy-makers who are not economists but want a better appreciation of how economics can contribute to resource allocation decisions. First, the methodology of economic analysis is outlined with the objective of dispelling criticisms of its simplifying assumption of rationality. Then, unusual in economics but more familiar to biological and veterinary scientists, the technical aspects of transforming resources into products are discussed. Economics' unique contribution is to establish criteria enabling society to obtain maximum value from the production and distribution of goods and services (products) from scarce resources. Animal disease reduces the efficiency of this process. Value is intangible, but people reveal how much they value (i.e. feel a want or need for) products by what they actually consume, in quality and quantity. Animal products, and so implicitly animals themselves, are an example. The strength of people's preferences is reflected both in the prices they pay for market goods and services, and by their political votes where markets do not exist. Importantly, there is a difference between financial value (what the consumer pays for a good or service) and economic value (the maximum amount of money they would be prepared to pay for it). Allocating resources for animal health creates both costs and benefits, financial and economic. Moreover, costs and benefits are both private and social because of externalities, a major consideration in infectious diseases. Where production decisions with animal health implications are made exclusively for private benefit, government has a role in providing incentives for animal sectors to act in ways that result in socially efficient outcomes.

A cost-construction model to assess the total cost of an anesthesiology residency program.

PubMed

Franzini, L; Berry, J M

1999-01-01

Although the total costs of graduate medical education are difficult to quantify, this information may be of great importance for health policy and planning over the next decade. This study describes the total costs associated with the residency program at the University of Texas--Houston Department of Anesthesiology during the 1996-1997 academic year. The authors used cost-construction methodology, which computes the cost of teaching from information on program description, resident enrollment, faculty and resident salaries and benefits, and overhead. Surveys of faculty and residents were conducted to determine the time spent in teaching activities; access to institutional and departmental financial records was obtained to quantify associated costs. The model was then developed and examined for a range of assumptions concerning resident productivity, replacement costs, and the cost allocation of activities jointly producing clinical care and education. The cost of resident training (cost of didactic teaching, direct clinical supervision, teaching-related preparation and administration, plus the support of the teaching program) was estimated at $75,070 per resident per year. This cost was less than the estimated replacement value of the teaching and clinical services provided by residents, $103,436 per resident per year. Sensitivity analysis, with different assumptions regarding resident replacement cost and reimbursement rates, varied the cost estimates but generally identified the anesthesiology residency program as a financial asset. In most scenarios, the value of the teaching and clinical services provided by residents exceeded the cost of the resources used in the educational program.

Report on Transmission Cost Allocation for RTOs and Others (Presentation)

DOE Office of Scientific and Technical Information (OSTI.GOV)

Coles, L.

2011-06-01

Presented at the MARC 2011 Annual Conference, 6 June 2011, Rapid City, South Dakota. This presentation provides an overview of the latest research findings and policy developments pertaining to cost allocation and new variable generation resources on the power grid.

1997 Federal Highway Cost Allocation Study. Summary Report

DOT National Transportation Integrated Search

1997-08-01

This is the first Federal Highway Cost Allocation Study (HCAS) since 1982. There are two key reasons for conducting this study. The first is to determine how changes in the Federal highway program and user fees which support that program have affecte...

45 CFR 205.150 - Cost allocation.

Code of Federal Regulations, 2012 CFR

2012-10-01

... 45 Public Welfare 2 2012-10-01 2012-10-01 false Cost allocation. 205.150 Section 205.150 Public Welfare Regulations Relating to Public Welfare OFFICE OF FAMILY ASSISTANCE (ASSISTANCE PROGRAMS), ADMINISTRATION FOR CHILDREN AND FAMILIES, DEPARTMENT OF HEALTH AND HUMAN SERVICES GENERAL ADMINISTRATION-PUBLIC...

45 CFR 205.150 - Cost allocation.

Code of Federal Regulations, 2011 CFR

2011-10-01

... 45 Public Welfare 2 2011-10-01 2011-10-01 false Cost allocation. 205.150 Section 205.150 Public Welfare Regulations Relating to Public Welfare OFFICE OF FAMILY ASSISTANCE (ASSISTANCE PROGRAMS), ADMINISTRATION FOR CHILDREN AND FAMILIES, DEPARTMENT OF HEALTH AND HUMAN SERVICES GENERAL ADMINISTRATION-PUBLIC...

45 CFR 205.150 - Cost allocation.

Code of Federal Regulations, 2010 CFR

2010-10-01

... 45 Public Welfare 2 2010-10-01 2010-10-01 false Cost allocation. 205.150 Section 205.150 Public Welfare Regulations Relating to Public Welfare OFFICE OF FAMILY ASSISTANCE (ASSISTANCE PROGRAMS), ADMINISTRATION FOR CHILDREN AND FAMILIES, DEPARTMENT OF HEALTH AND HUMAN SERVICES GENERAL ADMINISTRATION-PUBLIC...

45 CFR 205.150 - Cost allocation.

Code of Federal Regulations, 2013 CFR

2013-10-01

... 45 Public Welfare 2 2013-10-01 2012-10-01 true Cost allocation. 205.150 Section 205.150 Public Welfare Regulations Relating to Public Welfare OFFICE OF FAMILY ASSISTANCE (ASSISTANCE PROGRAMS), ADMINISTRATION FOR CHILDREN AND FAMILIES, DEPARTMENT OF HEALTH AND HUMAN SERVICES GENERAL ADMINISTRATION-PUBLIC...

11 CFR 106.5 - Allocation of expenses between federal and non-federal activities by national party committees.

Code of Federal Regulations, 2010 CFR

2010-01-01

... national party committees; (iii) Methods for allocation of administrative expenses, costs of generic voter... 11 Federal Elections 1 2010-01-01 2010-01-01 false Allocation of expenses between federal and non... COMMISSION GENERAL ALLOCATIONS OF CANDIDATE AND COMMITTEE ACTIVITIES § 106.5 Allocation of expenses between...

Cost-effectiveness analysis and efficient use of the pharmaceutical budget: the key role of clinical pharmacologists

PubMed Central

Edlin, Richard; Round, Jeff; Hulme, Claire; McCabe, Christopher

2010-01-01

The purpose of this paper is to provide information about cost-effectiveness analysis and the roles of clinical pharmacologists generally in providing efficient health care. The paper highlights the potential consequences of ‘off-label prescribing’ and ‘indication creep’ behaviour given slower growth (or potential cuts) in the NHS budget. This paper highlights the key roles of clinical pharmacologists in delivering an efficient health care system when resources are allocated using cost-effectiveness analyses. It describes what cost-effectiveness analysis (CEA) is and how incremental cost-effectiveness ratios (ICERs) are used to identify efficient options. After outlining the theoretical framework within which using CEA can promote the efficient allocation of the health care budget, it considers the place of disinvestment within achieving efficient resource allocation. Clinical pharmacologists are argued to be critical to providing improved population health under CEA-based resource allocation processes because of their roles in implementation and disinvestment. Given that the challenges facing the United Kingdom National Health Service (NHS) are likely to increase, this paper sets out the stark choices facing clinical pharmacologists. PMID:20716234

Cost-effectiveness analysis and efficient use of the pharmaceutical budget: the key role of clinical pharmacologists.

PubMed

Edlin, Richard; Round, Jeff; Hulme, Claire; McCabe, Christopher

2010-09-01

The purpose of this paper is to provide information about cost-effectiveness analysis and the roles of clinical pharmacologists generally in providing efficient health care. The paper highlights the potential consequences of 'off-label prescribing' and 'indication creep' behaviour given slower growth (or potential cuts) in the NHS budget. This paper highlights the key roles of clinical pharmacologists in delivering an efficient health care system when resources are allocated using cost-effectiveness analyses. It describes what cost-effectiveness analysis (CEA) is and how incremental cost-effectiveness ratios (ICERs) are used to identify efficient options. After outlining the theoretical framework within which using CEA can promote the efficient allocation of the health care budget, it considers the place of disinvestment within achieving efficient resource allocation. Clinical pharmacologists are argued to be critical to providing improved population health under CEA-based resource allocation processes because of their roles in implementation and disinvestment. Given that the challenges facing the United Kingdom National Health Service (NHS) are likely to increase, this paper sets out the stark choices facing clinical pharmacologists.

The practice of quality-associated costing: application to transfusion manufacturing processes.

PubMed

Trenchard, P M; Dixon, R

1997-01-01

This article applies the new method of quality-associated costing (QAC) to the mixture of processes that create red cell and plasma products from whole blood donations. The article compares QAC with two commonly encountered but arbitrary models and illustrates the invalidity of clinical cost-benefit analysis based on these models. The first, an "isolated" cost model, seeks to allocate each whole process cost to only one product class. The other is a "shared" cost model, and it seeks to allocate an approximately equal share of all process costs to all associated products.

Shifting orders among suppliers considering risk, price and transportation cost

NASA Astrophysics Data System (ADS)

Revitasari, C.; Pujawan, I. N.

2018-04-01

Supplier order allocation is an important supply chain decision for an enterprise. It is related to the supplier’s function as a raw material provider and other supporting materials that will be used in production process. Most of works on order allocation has been based on costs and other supply chain performance, but very limited of them taking risks into consideration. In this paper we address the problem of order allocation of a single commodity sourced from multiple suppliers considering supply risks in addition to the attempt of minimizing transportation costs. The supply chain risk was investigated and a procedure was proposed in the risk mitigation phase as a form of risk profile. The objective including risk profile in order allocation is to maximize the product flow from a risky supplier to a relatively less risky supplier. The proposed procedure is applied to a sugar company. The result suggests that order allocations should be maximized to suppliers that have a relatively low risk and minimized to suppliers that have a relatively larger risks.

Optimal resource allocation for defense of targets based on differing measures of attractiveness.

PubMed

Bier, Vicki M; Haphuriwat, Naraphorn; Menoyo, Jaime; Zimmerman, Rae; Culpen, Alison M

2008-06-01

This article describes the results of applying a rigorous computational model to the problem of the optimal defensive resource allocation among potential terrorist targets. In particular, our study explores how the optimal budget allocation depends on the cost effectiveness of security investments, the defender's valuations of the various targets, and the extent of the defender's uncertainty about the attacker's target valuations. We use expected property damage, expected fatalities, and two metrics of critical infrastructure (airports and bridges) as our measures of target attractiveness. Our results show that the cost effectiveness of security investment has a large impact on the optimal budget allocation. Also, different measures of target attractiveness yield different optimal budget allocations, emphasizing the importance of developing more realistic terrorist objective functions for use in budget allocation decisions for homeland security.

A Study on Cost Allocation in Nuclear Power Coupled with Desalination

DOE Office of Scientific and Technical Information (OSTI.GOV)

Lee, ManKi; Kim, SeungSu; Moon, KeeHwan

As for a single-purpose desalination plant, there is no particular difficulty in computing the unit cost of the water, which is obtained by dividing the annual total costs by the output of fresh water. When it comes to a dual-purpose plant, cost allocation is needed between the two products. No cost allocation is needed in some cases where two alternatives producing the same water and electricity output are to be compared. In these cases, the consideration of the total cost is then sufficient. This study assumes MED (Multi-Effect Distillation) technology is adopted when nuclear power is coupled with desalination. Themore » total production cost of the two commodities in dual-purpose plant can easily be obtained by using costing methods, if the necessary raw data are available. However, it is not easy to calculate a separate cost for each product, because high-pressure steam plant costs cannot be allocated to one or the other without adopting arbitrary methods. Investigation on power credit method is carried out focusing on the cost allocation of combined benefits due to dual production, electricity and water. The illustrative calculation is taken from Preliminary Economic Feasibility Study of Nuclear Desalination in Madura Island, Indonesia. The study is being performed by BATAN (National Nuclear Energy Agency), KAERI (Korean Atomic Energy Research Institute) and under support of the IAEA (International Atomic Energy Agency) started in the year 2002 in order to perform a preliminary economic feasibility in providing the Madurese with sufficient power and potable water for the public and to support industrialization and tourism in Madura Region. The SMART reactor coupled with MED is considered to be an option to produce electricity and potable water. This study indicates that the correct recognition of combined benefits attributable to dual production is important in carrying out economics of desalination coupled with nuclear power. (authors)« less

Community interventions providing care and support to orphans and vulnerable children: a review of evaluation evidence.

PubMed

Schenk, Katie D

2009-07-01

Children affected by HIV in their families and communities face multiple risks to their health, education and psychosocial wellbeing. Community interventions for children who have been orphaned or rendered vulnerable take many forms, including educational assistance, home-based care, legal protection and psychosocial support. Despite a recent influx of funding for programme implementation, there exists little evidence to inform policymakers about whether their investments are improving the lives of vulnerable children and meeting key benchmarks including the Millennium Development Goals. This paper reviews the current evidence base on evaluations of community interventions for orphans and vulnerable children (OVC) in high HIV-prevalence African settings, focusing on studies' methodologies. Sources reviewed include published research studies and evidence from the unpublished programmatic "grey literature" located through database and internet searches. A total of 21 studies, varying in scope and generalisability, were identified. Interventions reviewed address children's wellbeing through various strategies within their communities. Evaluation methodologies reflect quantitative and qualitative approaches, including surveys (with and without baseline or comparison data), costing studies, focus groups, interviews, case studies, and participatory review techniques. Varied study methodologies reflect diverse research questions, various intervention types, and the challenges associated with evaluating complex interventions; highlighting the need to broaden the research paradigm in order to build the evidence base by including quasi-experimental and process evaluation approaches, and seeking further insights through participatory qualitative methodologies and costing studies. Although findings overall indicate the value of community interventions in effecting measurable improvements in child and family wellbeing, the quality and rigour of evidence is varied. A strategic research agenda is urgently needed to inform resource allocation and programme management decisions. Immediate imperatives include building local technical capacity to conduct quantitative and qualitative evaluation research, and strengthening monitoring and evaluation systems to collect process and outcome data (including costing) on key support models. Donors and implementers must support the collection of sound empirical evidence to inform the development and scale-up of OVC programmes.

Financial Resource Allocation in Higher Education

ERIC Educational Resources Information Center

Ušpuriene, Ana; Sakalauskas, Leonidas; Dumskis, Valerijonas

2017-01-01

The paper considers a problem of financial resource allocation in a higher education institution. The basic financial management instruments and the multi-stage cost minimization model created are described involving financial instruments to constraints. Both societal and institutional factors that determine the costs of educating students are…

Current costing models: are they suitable for allocating health resources? The example of fall injury prevention in Australia.

PubMed

Moller, Jerry

2005-01-01

The example of fall injury among older people is used to define and illustrate how current Australian systems for allocation of health resources perform for funding emerging public health issues. While the examples are Australian, the allocation and priority setting methods are common in the health sector in all developed western nations. With an ageing population the number of falls injuries in Australia and the cost of treatment will rise dramatically over the next 20-50 years. Current methods of allocating funds within the health system are not well suited to meeting this coming epidemic. The information requirements for cost-benefit and cost-effectiveness measures cannot be met. Marginal approaches to health funding are likely to continue to fund already well-funded treatment or politically driven prevention processes and to miss the opportunity for new prevention initiatives in areas that do not have a high political profile. Fall injury is one of many emerging areas that struggle to make claims for funding because the critical mass of intervention and evidence of its impact is not available. The beneficiaries of allocation failure may be those who treat the disease burden that could have been easily prevented. Changes to allocation mechanisms, data systems and new initiative funding practices are required to ensure that preventative strategies are able to compete on an equal footing with treatment approaches for mainstream health funding.

18 CFR 367.28 - Methods of allocation.

Code of Federal Regulations, 2012 CFR

2012-04-01

... 18 Conservation of Power and Water Resources 1 2012-04-01 2012-04-01 false Methods of allocation... Instructions § 367.28 Methods of allocation. Indirect costs and compensation for use of capital must be allocated to projects in accordance with the service company's applicable and currently effective methods of...

18 CFR 367.28 - Methods of allocation.

Code of Federal Regulations, 2010 CFR

2010-04-01

... 18 Conservation of Power and Water Resources 1 2010-04-01 2010-04-01 false Methods of allocation... Instructions § 367.28 Methods of allocation. Indirect costs and compensation for use of capital must be allocated to projects in accordance with the service company's applicable and currently effective methods of...

Costly third-party punishment in young children.

PubMed

McAuliffe, Katherine; Jordan, Jillian J; Warneken, Felix

2015-01-01

Human adults engage in costly third-party punishment of unfair behavior, but the developmental origins of this behavior are unknown. Here we investigate costly third-party punishment in 5- and 6-year-old children. Participants were asked to accept (enact) or reject (punish) proposed allocations of resources between a pair of absent, anonymous children. In addition, we manipulated whether subjects had to pay a cost to punish proposed allocations. Experiment 1 showed that 6-year-olds (but not 5-year-olds) punished unfair proposals more than fair proposals. However, children punished less when doing so was personally costly. Thus, while sensitive to cost, they were willing to sacrifice resources to intervene against unfairness. Experiment 2 showed that 6-year-olds were less sensitive to unequal allocations when they resulted from selfishness than generosity. These findings show that costly third-party punishment of unfair behavior is present in young children, suggesting that from early in development children show a sophisticated capacity to promote fair behavior. Copyright © 2014 Elsevier B.V. All rights reserved.

Clustering of financial time series with application to index and enhanced index tracking portfolio

NASA Astrophysics Data System (ADS)

Dose, Christian; Cincotti, Silvano

2005-09-01

A stochastic-optimization technique based on time series cluster analysis is described for index tracking and enhanced index tracking problems. Our methodology solves the problem in two steps, i.e., by first selecting a subset of stocks and then setting the weight of each stock as a result of an optimization process (asset allocation). Present formulation takes into account constraints on the number of stocks and on the fraction of capital invested in each of them, whilst not including transaction costs. Computational results based on clustering selection are compared to those of random techniques and show the importance of clustering in noise reduction and robust forecasting applications, in particular for enhanced index tracking.

Optimal allocation of thermodynamic irreversibility for the integrated design of propulsion and thermal management systems

NASA Astrophysics Data System (ADS)

Maser, Adam Charles

More electric aircraft systems, high power avionics, and a reduction in heat sink capacity have placed a larger emphasis on correctly satisfying aircraft thermal management requirements during conceptual design. Thermal management systems must be capable of dealing with these rising heat loads, while simultaneously meeting mission performance. Since all subsystem power and cooling requirements are ultimately traced back to the engine, the growing interactions between the propulsion and thermal management systems are becoming more significant. As a result, it is necessary to consider their integrated performance during the conceptual design of the aircraft gas turbine engine cycle to ensure that thermal requirements are met. This can be accomplished by using thermodynamic subsystem modeling and simulation while conducting the necessary design trades to establish the engine cycle. However, this approach also poses technical challenges associated with the existence of elaborate aircraft subsystem interactions. This research addresses these challenges through the creation of a parsimonious, transparent thermodynamic model of propulsion and thermal management systems performance with a focus on capturing the physics that have the largest impact on propulsion design choices. This modeling environment, known as Cycle Refinement for Aircraft Thermodynamically Optimized Subsystems (CRATOS), is capable of operating in on-design (parametric) and off-design (performance) modes and includes a system-level solver to enforce design constraints. A key aspect of this approach is the incorporation of physics-based formulations involving the concurrent usage of the first and second laws of thermodynamics, which are necessary to achieve a clearer view of the component-level losses across the propulsion and thermal management systems. This is facilitated by the direct prediction of the exergy destruction distribution throughout the system and the resulting quantification of available work losses over the time history of the mission. The characterization of the thermodynamic irreversibility distribution helps give the propulsion systems designer an absolute and consistent view of the tradeoffs associated with the design of the entire integrated system. Consequently, this leads directly to the question of the proper allocation of irreversibility across each of the components. The process of searching for the most favorable allocation of this irreversibility is the central theme of the research and must take into account production cost and vehicle mission performance. The production cost element is accomplished by including an engine component weight and cost prediction capability within the system model. The vehicle mission performance is obtained by directly linking the propulsion and thermal management model to a vehicle performance model and flying it through a mission profile. A canonical propulsion and thermal management systems architecture is then presented to experimentally test each element of the methodology separately: first the integrated modeling and simulation, then the irreversibility, cost, and mission performance considerations, and then finally the proper technique to perform the optimal allocation. A goal of this research is the description of the optimal allocation of system irreversibility to enable an engine cycle design with improved performance and cost at the vehicle-level. To do this, a numerical optimization was first used to minimize system-level production and operating costs by fixing the performance requirements and identifying the best settings for all of the design variables. There are two major drawbacks to this approach: It does not allow the designer to directly trade off the performance requirements and it does not allow the individual component losses to directly factor into the optimization. An irreversibility allocation approach based on the economic concept of resource allocation is then compared to the numerical optimization. By posing the problem in economic terms, exergy destruction is treated as a true common currency to barter for improved efficiency, cost, and performance. This allows the designer to clearly see how changes in the irreversibility distribution impact the overall system. The inverse design is first performed through a filtered Monte Carlo to allow the designer to view the irreversibility design space. The designer can then directly perform the allocation using the exergy destruction, which helps to place the design choices on an even thermodynamic footing. Finally, two use cases are presented to show how the irreversibility allocation approach can assist the designer. The first describes a situation where the designer can better address competing system-level requirements; the second describes a different situation where the designer can choose from a number of options to improve a system in a manner that is more robust to future requirements.

2 CFR Appendix V to Part 200 - State/Local Government and Indian Tribe-Wide Central Service Cost Allocation Plans

Code of Federal Regulations, 2014 CFR

2014-01-01

... 2 Grants and Agreements 1 2014-01-01 2014-01-01 false State/Local Government and Indian Tribe-Wide Central Service Cost Allocation Plans V Appendix V to Part 200 Grants and Agreements Office of Management..., App. V Appendix V to Part 200—State/Local Government and Indian Tribe-Wide Central Service Cost...

Design for Warehouse with Product Flow Type Allocation using Linear Programming: A Case Study in a Textile Industry

NASA Astrophysics Data System (ADS)

Khannan, M. S. A.; Nafisah, L.; Palupi, D. L.

2018-03-01

Sari Warna Co. Ltd, a company engaged in the textile industry, is experiencing problems in the allocation and placement of goods in the warehouse. During this time the company has not implemented the product flow type allocation and product placement to the respective products resulting in a high total material handling cost. Therefore, this study aimed to determine the allocation and placement of goods in the warehouse corresponding to product flow type with minimal total material handling cost. This research is a quantitative research based on the theory of storage and warehouse that uses a mathematical model of optimization problem solving using mathematical optimization model approach belongs to Heragu (2005), aided by software LINGO 11.0 in the calculation of the optimization model. Results obtained from this study is the proportion of the distribution for each functional area is the area of cross-docking at 0.0734, the reserve area at 0.1894, and the forward area at 0.7372. The allocation of product flow type 1 is 5 products, the product flow type 2 is 9 products, the product flow type 3 is 2 products, and the product flow type 4 is 6 products. The optimal total material handling cost by using this mathematical model equal to Rp43.079.510 while it is equal to Rp 49.869.728 by using the company’s existing method. It saves Rp6.790.218 for the total material handling cost. Thus, all of the products can be allocated in accordance with the product flow type with minimal total material handling cost.

Studying the effect on system preference by varying coproduct allocation in creating life-cycle inventory.

PubMed

Curran, Mary Ann

2007-10-15

How one models the input and output data for a life-cycle assessment (LCA) can greatly affect the results. Although much attention has been paid to allocation methodology by researchers in the field, specific guidance is still lacking: Earlier research focused on the effects of applying various allocation schemes to industrial processes when creating life-cycle inventories. To determine the impact of different allocation approaches upon product choice, this study evaluated the gas- and water-phase emissions during the production, distribution, and use of three hypothetical fuel systems (data that represent conventional gasoline and gasoline with 8.7 and 85% ethanol were used as the basis for modeling). This paper presents an explanation of the allocation issue and the results from testing various allocation schemes (weight, volume, market value, energy, and demand-based) when viewed across the entire system. Impact indicators for global warming, ozone depletion, and human health noncancer (water impact) were lower for the ethanol-containing fuels, while impact indicators for acidification, ecotoxicity, eutrophication, human health criteria, and photochemical smog were lower for conventional gasoline (impacts for the water-related human health cancer category showed mixed results). The relative ranking of conventional gasoline in relation to the ethanol-containing fuels was consistent in all instances, suggesting that, in this case study, the choice of allocation methodology had no impact on indicating which fuel has lower environmental impacts.

23 CFR 660.107 - Allocations.

Code of Federal Regulations, 2013 CFR

2013-04-01

... 23 Highways 1 2013-04-01 2013-04-01 false Allocations. 660.107 Section 660.107 Highways FEDERAL HIGHWAY ADMINISTRATION, DEPARTMENT OF TRANSPORTATION ENGINEERING AND TRAFFIC OPERATIONS SPECIAL PROGRAMS... requirements of the FHWA and the FS; the necessary costs of FH planning studies; and the FH share of costs for...

23 CFR 660.107 - Allocations.

Code of Federal Regulations, 2012 CFR

2012-04-01

... 23 Highways 1 2012-04-01 2012-04-01 false Allocations. 660.107 Section 660.107 Highways FEDERAL HIGHWAY ADMINISTRATION, DEPARTMENT OF TRANSPORTATION ENGINEERING AND TRAFFIC OPERATIONS SPECIAL PROGRAMS... requirements of the FHWA and the FS; the necessary costs of FH planning studies; and the FH share of costs for...

23 CFR 660.107 - Allocations.

Code of Federal Regulations, 2011 CFR

2011-04-01

... HIGHWAY ADMINISTRATION, DEPARTMENT OF TRANSPORTATION ENGINEERING AND TRAFFIC OPERATIONS SPECIAL PROGRAMS (DIRECT FEDERAL) Forest Highways § 660.107 Allocations. On October 1 of each fiscal year, the FHWA will... requirements of the FHWA and the FS; the necessary costs of FH planning studies; and the FH share of costs for...

23 CFR 660.107 - Allocations.

Code of Federal Regulations, 2010 CFR

2010-04-01

... 23 Highways 1 2010-04-01 2010-04-01 false Allocations. 660.107 Section 660.107 Highways FEDERAL HIGHWAY ADMINISTRATION, DEPARTMENT OF TRANSPORTATION ENGINEERING AND TRAFFIC OPERATIONS SPECIAL PROGRAMS... requirements of the FHWA and the FS; the necessary costs of FH planning studies; and the FH share of costs for...

48 CFR 1631.203-70 - Allocation techniques.

Code of Federal Regulations, 2011 CFR

2011-10-01

... among cost centers at the initial entry into the cost accounting system shall be made in compliance with... 48 Federal Acquisition Regulations System 6 2011-10-01 2011-10-01 false Allocation techniques. 1631.203-70 Section 1631.203-70 Federal Acquisition Regulations System OFFICE OF PERSONNEL MANAGEMENT...

76 FR 53377 - Cost Accounting Standards; Allocation of Home Office Expenses to Segments

Federal Register 2010, 2011, 2012, 2013, 2014

2011-08-26

... Accounting Standards; Allocation of Home Office Expenses to Segments AGENCY: Office of Management and Budget (OMB), Office of Federal Procurement Policy (OFPP), Cost Accounting Standards Board (Board). ACTION... Accounting Standards (CAS) Board, is providing public notification of the decision to discontinue the...

Allocation of health resources according to the type and size of Iranian governmental hospitals.

PubMed

Hassani, Sa; Abolhallaje, M; Inanlo, S; Hosseini, H; Pourmohammadi, K; Bastani, P; Ramezanian, M; Marnani, A Barati

2013-01-01

Due to consuming about 50%-80% of health resources, hospitals are the greatest and costly operational units in Iranian Health system. so allocation of resources specially human and space resources as the most expensive ones is really important for further controlling of costs, analysis of costs and making suitable policies for increasing the profitability and allocation of resources and improvement of quality. This paper intends to describe and analyze any allocation of resources in 530 university hospitals in Iran. The final goal of this research is to provide a data bank according which there is a basis for more scientific budget allocation of state's hospitals from the size and type of application points of view. The relevant index of person to bed was 2.04 for human resources. All hospitals more than 300 beds are located in benefiting areas from which 17 cases are educational and 2 cases are therapeutic. This is necessary to mention that the rate of management group forces to total personnel at deprived areas is about 2.5% more than benefiting areas. Because 60-80% of hospital costs are applied for human forces, all managers of hospitals are obliged to revise their policies in attraction and employment of human force in order to benefit from such a valuable resource and prevent from expensive costs. So any employment of personnel should be based upon real needs of hospital.

Strategic costs and preferences revelation in the allocation of resources for health care.

PubMed

Levaggi, Laura; Levaggi, Rosella

2010-09-01

This article examines the resources allocation process in the internal market for health care in an environment characterised by asymmetry of information. We analyse the strategic behaviour of the provider and show how, by misreporting its cost function and reservation utility, it might shift the allocation of resources away from the purchaser's objectives. Although the fundamental importance of equity, efficiency and risk aversion considerations which have been the traditional focus of the literature on allocation of resources should not be denied, this paper shows that contracts and internal markets are not neutral instruments and more research should be devoted to studying their effects.

On long-only information-based portfolio diversification framework

NASA Astrophysics Data System (ADS)

Santos, Raphael A.; Takada, Hellinton H.

2014-12-01

Using the concepts from information theory, it is possible to improve the traditional frameworks for long-only asset allocation. In modern portfolio theory, the investor has two basic procedures: the choice of a portfolio that maximizes its risk-adjusted excess return or the mixed allocation between the maximum Sharpe portfolio and the risk-free asset. In the literature, the first procedure was already addressed using information theory. One contribution of this paper is the consideration of the second procedure in the information theory context. The performance of these approaches was compared with three traditional asset allocation methodologies: the Markowitz's mean-variance, the resampled mean-variance and the equally weighted portfolio. Using simulated and real data, the information theory-based methodologies were verified to be more robust when dealing with the estimation errors.

Mitigating energy loss on distribution lines through the allocation of reactors

NASA Astrophysics Data System (ADS)

Miranda, T. M.; Romero, F.; Meffe, A.; Castilho Neto, J.; Abe, L. F. T.; Corradi, F. E.

2018-03-01

This paper presents a methodology for automatic reactors allocation on medium voltage distribution lines to reduce energy loss. In Brazil, some feeders are distinguished by their long lengths and very low load, which results in a high influence of the capacitance of the line on the circuit’s performance, requiring compensation through the installation of reactors. The automatic allocation is accomplished using an optimization meta-heuristic called Global Neighbourhood Algorithm. Given a set of reactor models and a circuit, it outputs an optimal solution in terms of reduction of energy loss. The algorithm is also able to verify if the voltage limits determined by the user are not being violated, besides checking for energy quality. The methodology was implemented in a software tool, which can also show the allocation graphically. A simulation with four real feeders is presented in the paper. The obtained results were able to reduce the energy loss significantly, from 50.56%, in the worst case, to 93.10%, in the best case.

Allocation of Future Federal Airport and Airway Costs.

DTIC Science & Technology

1986-12-01

attributable to users are allocated among them based upon Ramsey Pricing which minimizes the distortion in aviation markets resulting from the allocation of...the years following 1992, the producers price Uindex projections made by Wharton Econometric Forecasting . Associates1 were employed. This latter set...and on econometric cost estimation techniques. These are Volumes 3 and 5 respectively. 68 A(A A11 I FSZK7_ ODi Id Lin <j< .99 C-4 x\\ M LL- < P7 Pi0

Cost accounting and public reimbursement schemes in Spanish hospitals.

PubMed

Sánchez-Martínez, Fernando; Abellán-Perpiñán, José-María; Martínez-Pérez, Jorge-Eduardo; Puig-Junoy, Jaume

2006-08-01

The objective of this paper is to provide a description and analysis of the main costing and pricing (reimbursement) systems employed by hospitals in the Spanish National Health System (NHS). Hospitals cost calculations are mostly based on a full costing approach as opposite to other systems like direct costing or activity based costing. Regional and hospital differences arise on the method used to allocate indirect costs to cost centres and also on the approach used to measure resource consumption. Costs are typically calculated by disaggregating expenditure and allocating it to cost centres, and then to patients and DRGs. Regarding public reimbursement systems, the impression is that unit costs are ignored, except for certain type of high technology processes and treatments.

Total HIV/AIDS expenditures in Dehong Prefecture, Yunnan province in 2010: the first systematic evaluation of both health and non-health related HIV/AIDS expenditures in China.

PubMed

Shan, Duo; Sun, Jiangping; Yakusik, Anna; Chen, Zhongdan; Yuan, Jianhua; Li, Tao; Fu, Jeannia; Khoshnood, Kaveh; Yang, Xing; Wei, Mei; Duan, Song; Bulterys, Marc; Sante, Michael; Ye, Runhua; Xiang, Lifen; Yang, Yuecheng

2013-01-01

We assessed HIV/AIDS expenditures in Dehong Prefecture, Yunnan Province, one of the highest prevalence regions in China, and describe funding sources and spending for different categories of HIV-related interventions and at-risk populations. 2010 HIV/AIDS expenditures in Dehong Prefecture were evaluated based on UNAIDS' National AIDS Spending Assessment methodology. Nearly 93% of total expenditures for HIV/AIDS was contributed by public sources. Of total expenditures, 52.7% was allocated to treatment and care, 24.5% to program management and administration and 19.8% to prevention. Spending on treatment and care was primarily allocated to the treatment of opportunistic infections. Most (40.4%) prevention spending was concentrated on most-at-risk populations, injection drug users (IDUs), sex workers, and men who have sex with men (MSM), with 5.5% allocated to voluntary counseling and testing. Prevention funding allocated for MSM, partners of people living with HIV and prisoners and other confined populations was low compared to the disproportionate burden of HIV/AIDS in these populations. Overall, people living with HIV accounted for 57.57% of total expenditures, while most-at-risk populations accounted for only 7.99%. Our study demonstrated the applicability of NASA for tracking and assessing HIV expenditure in the context of China, it proved to be a useful tool in understanding national HIV/AIDS response from financial aspect, and to assess the extent to which HIV expenditure matches epidemic patterns. Limited funding for primary prevention and prevention for MSM, prisoners and partners of people living with HIV, signal that resource allocation to these key areas must be strengthened. Comprehensive analyses of regional and national funding strategies are needed to inform more equitable, effective and cost-effective HIV/AIDS resource allocation.

Rate of Belowground Carbon Allocation Differs with Successional Habit of Two Afromontane Trees

PubMed Central

Shibistova, Olga; Yohannes, Yonas; Boy, Jens; Richter, Andreas; Wild, Birgit; Watzka, Margarethe; Guggenberger, Georg

2012-01-01

Background Anthropogenic disturbance of old-growth tropical forests increases the abundance of early successional tree species at the cost of late successional ones. Quantifying differences in terms of carbon allocation and the proportion of recently fixed carbon in soil CO2 efflux is crucial for addressing the carbon footprint of creeping degradation. Methodology We compared the carbon allocation pattern of the late successional gymnosperm Podocarpus falcatus (Thunb.) Mirb. and the early successional (gap filling) angiosperm Croton macrostachyus Hochst. es Del. in an Ethiopian Afromontane forest by whole tree 13CO2 pulse labeling. Over a one-year period we monitored the temporal resolution of the label in the foliage, the phloem sap, the arbuscular mycorrhiza, and in soil-derived CO2. Further, we quantified the overall losses of assimilated 13C with soil CO2 efflux. Principal Findings 13C in leaves of C. macrostachyus declined more rapidly with a larger size of a fast pool (64% vs. 50% of the assimilated carbon), having a shorter mean residence time (14 h vs. 55 h) as in leaves of P. falcatus. Phloem sap velocity was about 4 times higher for C. macrostachyus. Likewise, the label appeared earlier in the arbuscular mycorrhiza of C. macrostachyus and in the soil CO2 efflux as in case of P. falcatus (24 h vs. 72 h). Within one year soil CO2 efflux amounted to a loss of 32% of assimilated carbon for the gap filling tree and to 15% for the late successional one. Conclusions Our results showed clear differences in carbon allocation patterns between tree species, although we caution that this experiment was unreplicated. A shift in tree species composition of tropical montane forests (e.g., by degradation) accelerates carbon allocation belowground and increases respiratory carbon losses by the autotrophic community. If ongoing disturbance keeps early successional species in dominance, the larger allocation to fast cycling compartments may deplete soil organic carbon in the long run. PMID:23049813

Micro-costing studies in the health and medical literature: protocol for a systematic review

PubMed Central

2014-01-01

Background Micro-costing is a cost estimation method that allows for precise assessment of the economic costs of health interventions. It has been demonstrated to be particularly useful for estimating the costs of new interventions, for interventions with large variability across providers, and for estimating the true costs to the health system and to society. However, existing guidelines for economic evaluations do not provide sufficient detail of the methods and techniques to use when conducting micro-costing analyses. Therefore, the purpose of this study is to review the current literature on micro-costing studies of health and medical interventions, strategies, and programs to assess the variation in micro-costing methodology and the quality of existing studies. This will inform current practice in conducting and reporting micro-costing studies and lead to greater standardization in methodology in the future. Methods/Design We will perform a systematic review of the current literature on micro-costing studies of health and medical interventions, strategies, and programs. Using rigorously designed search strategies, we will search Ovid MEDLINE, EconLit, BIOSIS Previews, Embase, Scopus, and the National Health Service Economic Evaluation Database (NHS EED) to identify relevant English-language articles. These searches will be supplemented by a review of the references of relevant articles identified. Two members of the review team will independently extract detailed information on the design and characteristics of each included article using a standardized data collection form. A third reviewer will be consulted to resolve discrepancies. We will use checklists that have been developed for critical appraisal of health economics studies to evaluate the quality and potential risk of bias of included studies. Discussion This systematic review will provide useful information to help standardize the methods and techniques for conducting and reporting micro-costing studies in research, which can improve the quality and transparency of future studies and enhance comparability and interpretation of findings. In the long run, these efforts will facilitate clinical and health policy decision-making about resource allocation. Trial registration Systematic review registration: PROSPERO CRD42014007453. PMID:24887208

77 FR 73965 - Allocation of Costs Under the Simplified Methods; Hearing

Federal Register 2010, 2011, 2012, 2013, 2014

2012-12-12

... DEPARTMENT OF THE TREASURY Internal Revenue Service 26 CFR Part 1 [REG-126770-06] RIN 1545-BG07 Allocation of Costs Under the Simplified Methods; Hearing AGENCY: Internal Revenue Service (IRS), Treasury. ACTION: Notice of public hearing on notice proposed rulemaking. SUMMARY: This document provides notice of...

26 CFR 1.512(a)-1 - Definition.

Code of Federal Regulations, 2013 CFR

2013-04-01

... costs such as rent, heat and electricity may be allocated on the basis of the portion of space devoted to each activity; and depreciation may be allocated on the basis of space occupied and the portion of... direct selling costs, such as transportation and travel expenses, office salaries, promotion and research...

26 CFR 1.512(a)-1 - Definition.

Code of Federal Regulations, 2011 CFR

2011-04-01

... costs such as rent, heat and electricity may be allocated on the basis of the portion of space devoted to each activity; and depreciation may be allocated on the basis of space occupied and the portion of... direct selling costs, such as transportation and travel expenses, office salaries, promotion and research...

The Frozen Price Game

ERIC Educational Resources Information Center

Alden, Lori

2003-01-01

In this article, the author discusses the educational frozen price game she developed to teach the basic economic principle of price allocation. In addition to demonstrating the advantages of price allocation, the game also illustrates such concepts as opportunity costs, cost benefit comparisons, and the trade-off between efficiency and equity.…

30 CFR 220.014 - Allocation of joint costs and credits.

Code of Federal Regulations, 2010 CFR

2010-07-01

... 30 Mineral Resources 2 2010-07-01 2010-07-01 false Allocation of joint costs and credits. 220.014 Section 220.014 Mineral Resources MINERALS MANAGEMENT SERVICE, DEPARTMENT OF THE INTERIOR MINERALS REVENUE MANAGEMENT ACCOUNTING PROCEDURES FOR DETERMINING NET PROFIT SHARE PAYMENT FOR OUTER CONTINENTAL SHELF OIL AND...

76 FR 53450 - Transmission Planning and Cost Allocation by Transmission Owning and Operating Public Utilities...

Federal Register 2010, 2011, 2012, 2013, 2014

2011-08-26

... Planning and Cost Allocation by Transmission Owning and Operating Public Utilities; Notice of Staff Informational Conferences Take notice that Commission staff will convene three informational conferences to discuss the requirements of Order No. 1000.\\1\\ The Commission directed its staff to hold the informational...

78 FR 14791 - Notice of Issuance of Exposure Draft on Implementation Guidance on General Property, Plant, and...

Federal Register 2010, 2011, 2012, 2013, 2014

2013-03-07

... FEDERAL ACCOUNTING STANDARDS ADVISORY BOARD Notice of Issuance of Exposure Draft on Implementation Guidance on General Property, Plant, and Equipment Cost Accumulation, Assignment, and Allocation AGENCY... Guidance on General Property, Plant, and Equipment Cost Accumulation, Assignment, and Allocation. The...

An inexact mixed risk-aversion two-stage stochastic programming model for water resources management under uncertainty.

PubMed

Li, W; Wang, B; Xie, Y L; Huang, G H; Liu, L

2015-02-01

Uncertainties exist in the water resources system, while traditional two-stage stochastic programming is risk-neutral and compares the random variables (e.g., total benefit) to identify the best decisions. To deal with the risk issues, a risk-aversion inexact two-stage stochastic programming model is developed for water resources management under uncertainty. The model was a hybrid methodology of interval-parameter programming, conditional value-at-risk measure, and a general two-stage stochastic programming framework. The method extends on the traditional two-stage stochastic programming method by enabling uncertainties presented as probability density functions and discrete intervals to be effectively incorporated within the optimization framework. It could not only provide information on the benefits of the allocation plan to the decision makers but also measure the extreme expected loss on the second-stage penalty cost. The developed model was applied to a hypothetical case of water resources management. Results showed that that could help managers generate feasible and balanced risk-aversion allocation plans, and analyze the trade-offs between system stability and economy.

11 CFR 106.4 - Allocation of polling expenses.

Code of Federal Regulations, 2010 CFR

2010-01-01

... 11 Federal Elections 1 2010-01-01 2010-01-01 false Allocation of polling expenses. 106.4 Section... ACTIVITIES § 106.4 Allocation of polling expenses. (a) The purchase of opinion poll results by a candidate or... cost allocation formula of the polling firm from which the results are purchased. Under this method the...

Optimal Sensor Allocation for Fault Detection and Isolation

NASA Technical Reports Server (NTRS)

Azam, Mohammad; Pattipati, Krishna; Patterson-Hine, Ann

2004-01-01

Automatic fault diagnostic schemes rely on various types of sensors (e.g., temperature, pressure, vibration, etc) to measure the system parameters. Efficacy of a diagnostic scheme is largely dependent on the amount and quality of information available from these sensors. The reliability of sensors, as well as the weight, volume, power, and cost constraints, often makes it impractical to monitor a large number of system parameters. An optimized sensor allocation that maximizes the fault diagnosibility, subject to specified weight, volume, power, and cost constraints is required. Use of optimal sensor allocation strategies during the design phase can ensure better diagnostics at a reduced cost for a system incorporating a high degree of built-in testing. In this paper, we propose an approach that employs multiple fault diagnosis (MFD) and optimization techniques for optimal sensor placement for fault detection and isolation (FDI) in complex systems. Keywords: sensor allocation, multiple fault diagnosis, Lagrangian relaxation, approximate belief revision, multidimensional knapsack problem.

Alleviating inequality in climate policy costs: an integrated perspective on mitigation, damage and adaptation

NASA Astrophysics Data System (ADS)

De Cian, E.; Hof, A. F.; Marangoni, G.; Tavoni, M.; van Vuuren, D. P.

2016-07-01

Equity considerations play an important role in international climate negotiations. While policy analysis has often focused on equity as it relates to mitigation costs, there are large regional differences in adaptation costs and the level of residual damage. This paper illustrates the relevance of including adaptation and residual damage in equity considerations by determining how the allocation of emission allowances would change to counteract regional differences in total climate costs, defined as the costs of mitigation, adaptation, and residual damage. We compare emission levels resulting from a global carbon tax with two allocations of emission allowances under a global cap-and-trade system: one equating mitigation costs and one equating total climate costs as share of GDP. To account for uncertainties in both mitigation and adaptation, we use a model-comparison approach employing two alternative modeling frameworks with different damage, adaptation cost, and mitigation cost estimates, and look at two different climate goals. Despite the identified model uncertainties, we derive unambiguous results on the change in emission allowance allocation that could lessen the unequal distribution of adaptation costs and residual damages through the financial transfers associated with emission trading.

No evidence for intervention-dependent influence of methodological features on treatment effect.

PubMed

Jacobs, Wilco C H; Kruyt, Moyo C; Moojen, Wouter A; Verbout, Ab J; Oner, F Cumhur

2013-12-01

The goal of this systematic review was to evaluate if the influence of methodological features on treatment effect differs between types of intervention. MEDLINE, Embase, Web of Science, Cochrane methodology register, and reference lists were searched for meta-epidemiologic studies on the influence of methodological features on treatment effect. Studies analyzing influence of methodological features related to internal validity were included. We made a distinction among surgical, pharmaceutical, and therapeutical as separate types of intervention. Heterogeneity was calculated to identify differences among these types. Fourteen meta-epidemiologic studies were found with 51 estimates of influence of methodological features on treatment effect. Heterogeneity was observed among the intervention types for randomization. Surgical intervention studies showed a larger treatment effect when randomized; this was in contrast to pharmaceutical studies that found the opposite. For allocation concealment and double blinding, the influence of methodological features on the treatment effect was comparable across different types of intervention. For the remaining methodological features, there were insufficient observations. The influence of allocation concealment and double blinding on the treatment effect is consistent across studies of different interventional types. The influence of randomization although, may be different between surgical and nonsurgical studies. Copyright © 2013 Elsevier Inc. All rights reserved.

34 CFR Appendix A to Part 300 - Excess Costs Calculation

Code of Federal Regulations, 2010 CFR

2010-07-01

... total expenditures amounts spent for: (1) IDEA, Part B allocation, (2) ESEA, Title I, Part A allocation... last year: (1) From funds under IDEA, Part B allocation $ 200,000 (2) From funds under ESEA, Title I...

34 CFR Appendix A to Part 300 - Excess Costs Calculation

Code of Federal Regulations, 2011 CFR

2011-07-01

... total expenditures amounts spent for: (1) IDEA, Part B allocation, (2) ESEA, Title I, Part A allocation... last year: (1) From funds under IDEA, Part B allocation $ 200,000 (2) From funds under ESEA, Title I...

Pollution control costs of a transboundary river basin: Empirical tests of the fairness and stability of cost allocation mechanisms using game theory.

PubMed

Shi, Guang-Ming; Wang, Jin-Nan; Zhang, Bing; Zhang, Zhe; Zhang, Yong-Liang

2016-07-15

With rapid economic growth, transboundary river basin pollution in China has become a very serious problem. Based on practical experience in other countries, cooperation among regions is an economic way to control the emission of pollutants. This study develops a game theoretic simulation model to analyze the cost effectiveness of reducing water pollutant emissions in four regions of the Jialu River basin while considering the stability and fairness of four cost allocation schemes. Different schemes (the nucleolus, the weak nucleolus, the Shapley value and the Separable Cost Remaining Benefit (SCRB) principle) are used to allocate regionally agreed-upon water pollutant abatement costs. The main results show that the fully cooperative coalition yielded the highest incremental gain for regions willing to cooperate if each region agreed to negotiate by transferring part of the incremental gain obtained from the cooperation to cover the losses of other regions. In addition, these allocation schemes produce different outcomes in terms of their fairness to the players and in terms of their derived stability, as measured by the Shapley-Shubik Power Index and the Propensity to Disrupt. Although the Shapley value and the SCRB principle exhibit superior fairness and stabilization to the other methods, only the SCRB principle may maintains full cooperation among regions over the long term. The results provide clear empirical evidence that regional gain allocation may affect the sustainability of cooperation. Therefore, it is implied that not only the cost-effectiveness but also the long-term sustainability should be considered while formulating and implementing environmental policies. Copyright © 2016 Elsevier Ltd. All rights reserved.

Reactive Power Pricing Model Considering the Randomness of Wind Power Output

NASA Astrophysics Data System (ADS)

Dai, Zhong; Wu, Zhou

2018-01-01

With the increase of wind power capacity integrated into grid, the influence of the randomness of wind power output on the reactive power distribution of grid is gradually highlighted. Meanwhile, the power market reform puts forward higher requirements for reasonable pricing of reactive power service. Based on it, the article combined the optimal power flow model considering wind power randomness with integrated cost allocation method to price reactive power. Meanwhile, considering the advantages and disadvantages of the present cost allocation method and marginal cost pricing, an integrated cost allocation method based on optimal power flow tracing is proposed. The model realized the optimal power flow distribution of reactive power with the minimal integrated cost and wind power integration, under the premise of guaranteeing the balance of reactive power pricing. Finally, through the analysis of multi-scenario calculation examples and the stochastic simulation of wind power outputs, the article compared the results of the model pricing and the marginal cost pricing, which proved that the model is accurate and effective.

Industrial process system assessment: bridging process engineering and life cycle assessment through multiscale modeling.

EPA Science Inventory

The Industrial Process System Assessment (IPSA) methodology is a multiple step allocation approach for connecting information from the production line level up to the facility level and vice versa using a multiscale model of process systems. The allocation procedure assigns inpu...

Cost of equity in homeland security resource allocation in the face of a strategic attacker.

PubMed

Shan, Xiaojun; Zhuang, Jun

2013-06-01

Hundreds of billions of dollars have been spent in homeland security since September 11, 2001. Many mathematical models have been developed to study strategic interactions between governments (defenders) and terrorists (attackers). However, few studies have considered the tradeoff between equity and efficiency in homeland security resource allocation. In this article, we fill this gap by developing a novel model in which a government allocates defensive resources among multiple potential targets, while reserving a portion of defensive resources (represented by the equity coefficient) for equal distribution (according to geographical areas, population, density, etc.). Such a way to model equity is one of many alternatives, but was directly inspired by homeland security resource allocation practice. The government is faced with a strategic terrorist (adaptive adversary) whose attack probabilities are endogenously determined in the model. We study the effect of the equity coefficient on the optimal defensive resource allocations and the corresponding expected loss. We find that the cost of equity (in terms of increased expected loss) increases convexly in the equity coefficient. Furthermore, such cost is lower when: (a) government uses per-valuation equity; (b) the cost-effectiveness coefficient of defense increases; and (c) the total defense budget increases. Our model, results, and insights could be used to assist policy making. © 2012 Society for Risk Analysis.

Kinky thresholds revisited: opportunity costs differ in the NE and SW quadrants.

PubMed

Eckermann, Simon

2015-02-01

Historically, a kinked threshold line on the cost-effectiveness plane at the origin was suggested due to differences in willingness to pay (WTP) for health gain with trade-offs in the north-east (NE) quadrant versus willingness to accept (WTA) cost reductions for health loss with trade-offs in the south-west (SW) quadrant. Empirically, WTA is greater than WTP for equivalent units of health, a finding supported by loss aversion under prospect theory. More recently, appropriate threshold values for health effects have been shown to require an endogenous consideration of the opportunity cost of alternative actions in budget-constrained health systems, but also allocative and displacement inefficiency observed in health system practice. Allocative and displacement inefficiency arise in health systems where the least cost-effective program in contraction has a higher incremental cost-effectiveness ratio (ICER = m) than the most cost-effective program in expansion (ICER = n) and displaced services (ICER = d), respectively. The health shadow price derived by Pekarsky, [Formula: see text] reflects the opportunity cost of best alternative adoption and financing actions in reimbursing new technology with expected incremental costs and net effect allowing for allocative (n < m), and displacement, inefficiency (d < m). This provides an appropriate threshold value for the NE quadrant. In this paper, I show that for trade-offs in the SW quadrant, where new strategies have lower expected net cost while lower expected net effect than current practice, the opportunity cost is contraction of the least cost-effective program, with threshold ICER m. That is, in the SW quadrant, the cost reduction per unit of decreased effect should be compared with the appropriate opportunity cost, best alternative generation of funding. Consequently, appropriate consideration of opportunity cost produces a kink in the threshold at the origin, with the health shadow price in the NE quadrant and ICER of the least cost-effective program in contraction (m) in the SW quadrant having the same general shape as that previously suggested by WTP versus WTA. The extent of this kink depends on the degree of allocative and displacement inefficiency, with no kink in the threshold line strictly only appropriate with complete allocative and displacement efficiency, that is n = d = m.

Effect of costing methods on unit cost of hospital medical services.

PubMed

Riewpaiboon, Arthorn; Malaroje, Saranya; Kongsawatt, Sukalaya

2007-04-01

To explore the variance of unit costs of hospital medical services due to different costing methods employed in the analysis. Retrospective and descriptive study at Kaengkhoi District Hospital, Saraburi Province, Thailand, in the fiscal year 2002. The process started with a calculation of unit costs of medical services as a base case. After that, the unit costs were re-calculated based on various methods. Finally, the variations of the results obtained from various methods and the base case were computed and compared. The total annualized capital cost of buildings and capital items calculated by the accounting-based approach (averaging the capital purchase prices throughout their useful life) was 13.02% lower than that calculated by the economic-based approach (combination of depreciation cost and interest on undepreciated portion over the useful life). A change of discount rate from 3% to 6% results in a 4.76% increase of the hospital's total annualized capital cost. When the useful life of durable goods was changed from 5 to 10 years, the total annualized capital cost of the hospital decreased by 17.28% from that of the base case. Regarding alternative criteria of indirect cost allocation, unit cost of medical services changed by a range of -6.99% to +4.05%. We explored the effect on unit cost of medical services in one department. Various costing methods, including departmental allocation methods, ranged between -85% and +32% against those of the base case. Based on the variation analysis, the economic-based approach was suitable for capital cost calculation. For the useful life of capital items, appropriate duration should be studied and standardized. Regarding allocation criteria, single-output criteria might be more efficient than the combined-output and complicated ones. For the departmental allocation methods, micro-costing method was the most suitable method at the time of study. These different costing methods should be standardized and developed as guidelines since they could affect implementation of the national health insurance scheme and health financing management.

Direct potable reuse microbial risk assessment methodology: Sensitivity analysis and application to State log credit allocations.

PubMed

Soller, Jeffrey A; Eftim, Sorina E; Nappier, Sharon P

2018-01-01

Understanding pathogen risks is a critically important consideration in the design of water treatment, particularly for potable reuse projects. As an extension to our published microbial risk assessment methodology to estimate infection risks associated with Direct Potable Reuse (DPR) treatment train unit process combinations, herein, we (1) provide an updated compilation of pathogen density data in raw wastewater and dose-response models; (2) conduct a series of sensitivity analyses to consider potential risk implications using updated data; (3) evaluate the risks associated with log credit allocations in the United States; and (4) identify reference pathogen reductions needed to consistently meet currently applied benchmark risk levels. Sensitivity analyses illustrated changes in cumulative annual risks estimates, the significance of which depends on the pathogen group driving the risk for a given treatment train. For example, updates to norovirus (NoV) raw wastewater values and use of a NoV dose-response approach, capturing the full range of uncertainty, increased risks associated with one of the treatment trains evaluated, but not the other. Additionally, compared to traditional log-credit allocation approaches, our results indicate that the risk methodology provides more nuanced information about how consistently public health benchmarks are achieved. Our results indicate that viruses need to be reduced by 14 logs or more to consistently achieve currently applied benchmark levels of protection associated with DPR. The refined methodology, updated model inputs, and log credit allocation comparisons will be useful to regulators considering DPR projects and design engineers as they consider which unit treatment processes should be employed for particular projects. Published by Elsevier Ltd.

Timing divided attention.

PubMed

Hogendoorn, Hinze; Carlson, Thomas A; VanRullen, Rufin; Verstraten, Frans A J

2010-11-01

Visual attention can be divided over multiple objects or locations. However, there is no single theoretical framework within which the effects of dividing attention can be interpreted. In order to develop such a model, here we manipulated the stage of visual processing at which attention was divided, while simultaneously probing the costs of dividing attention on two dimensions. We show that dividing attention incurs dissociable time and precision costs, which depend on whether attention is divided during monitoring or during access. Dividing attention during monitoring resulted in progressively delayed access to attended locations as additional locations were monitored, as well as a one-off precision cost. When dividing attention during access, time costs were systematically lower at one of the accessed locations than at the other, indicating that divided attention during access, in fact, involves rapid sequential allocation of undivided attention. We propose a model in which divided attention is understood as the simultaneous parallel preparation and subsequent sequential execution of multiple shifts of undivided attention. This interpretation has the potential to bring together diverse findings from both the divided-attention and saccade preparation literature and provides a framework within which to integrate the broad spectrum of divided-attention methodologies.

Determination of optimum allocation and pricing of distributed generation using genetic algorithm methodology

NASA Astrophysics Data System (ADS)

Mwakabuta, Ndaga Stanslaus

Electric power distribution systems play a significant role in providing continuous and "quality" electrical energy to different classes of customers. In the context of the present restrictions on transmission system expansions and the new paradigm of "open and shared" infrastructure, new approaches to distribution system analyses, economic and operational decision-making need investigation. This dissertation includes three layers of distribution system investigations. In the basic level, improved linear models are shown to offer significant advantages over previous models for advanced analysis. In the intermediate level, the improved model is applied to solve the traditional problem of operating cost minimization using capacitors and voltage regulators. In the advanced level, an artificial intelligence technique is applied to minimize cost under Distributed Generation injection from private vendors. Soft computing techniques are finding increasing applications in solving optimization problems in large and complex practical systems. The dissertation focuses on Genetic Algorithm for investigating the economic aspects of distributed generation penetration without compromising the operational security of the distribution system. The work presents a methodology for determining the optimal pricing of distributed generation that would help utilities make a decision on how to operate their system economically. This would enable modular and flexible investments that have real benefits to the electric distribution system. Improved reliability for both customers and the distribution system in general, reduced environmental impacts, increased efficiency of energy use, and reduced costs of energy services are some advantages.

78 FR 65641 - Midcontinent Independent System Operator, Inc.; Notice of Technical Conference

Federal Register 2010, 2011, 2012, 2013, 2014

2013-11-01

... the allocation of real-time Revenue Sufficiency Guarantee (RSG) costs.\\1\\ In its order, the Commission... to discuss the issues raised by MISO's proposed revisions to its real-time RSG cost allocation... Independent System Operator, Inc.; Notice of Technical Conference By order dated October 16, 2013, in Docket...

11 CFR 106.5 - Allocation of expenses between federal and non-federal activities by national party committees.

Code of Federal Regulations, 2014 CFR

2014-01-01

...; (ii) Percentages to be allocated for administrative expenses and costs of generic voter drives by... drives, and of fundraising costs by national party committees; and (iv) Procedures for payment of... one committee through such program or event; and (iii) [Reserved] (iv) Generic voter drives including...

11 CFR 106.5 - Allocation of expenses between federal and non-federal activities by national party committees.

Code of Federal Regulations, 2011 CFR

2011-01-01

...; (ii) Percentages to be allocated for administrative expenses and costs of generic voter drives by... drives, and of fundraising costs by national party committees; and (iv) Procedures for payment of... one committee through such program or event; and (iii) [Reserved] (iv) Generic voter drives including...

11 CFR 106.5 - Allocation of expenses between federal and non-federal activities by national party committees.

Code of Federal Regulations, 2012 CFR

2012-01-01

...; (ii) Percentages to be allocated for administrative expenses and costs of generic voter drives by... drives, and of fundraising costs by national party committees; and (iv) Procedures for payment of... one committee through such program or event; and (iii) [Reserved] (iv) Generic voter drives including...

The Cost Structure of Higher Education: Implications for Governmental Policy in Steady State.

ERIC Educational Resources Information Center

Lyell, Edward H.

The historical pattern of resource allocation in American higher education as exemplified by public colleges in Colorado was examined. The reliance upon average cost information in making resource allocation decisions was critiqued for the special problems that arise from student enrollment decline or steady state. A model of resource allocation…

77 FR 32183 - Transmission Planning and Cost Allocation by Transmission Owning and Operating Public Utilities

Federal Register 2010, 2011, 2012, 2013, 2014

2012-05-31

... it would not wait for systemic problems to undermine transmission planning before action is taken... that the development of transmission facilities can involve long lead times and complex problems... rather than allowing the problems in transmission planning and cost allocation to continue or to increase...

Using Excel's Solver Function to Facilitate Reciprocal Service Department Cost Allocations

ERIC Educational Resources Information Center

Leese, Wallace R.

2013-01-01

The reciprocal method of service department cost allocation requires linear equations to be solved simultaneously. These computations are often so complex as to cause the abandonment of the reciprocal method in favor of the less sophisticated and theoretically incorrect direct or step-down methods. This article illustrates how Excel's Solver…

Using Excel's Matrix Operations to Facilitate Reciprocal Cost Allocations

ERIC Educational Resources Information Center

Leese, Wallace R.; Kizirian, Tim

2009-01-01

The reciprocal method of service department cost allocation requires linear equations to be solved simultaneously. These computations are often so complex as to cause the abandonment of the reciprocal method in favor of the less sophisticated direct or step-down methods. Here is a short example demonstrating how Excel's sometimes unknown matrix…

Cost analysis of a disaster facility at an apex tertiary care trauma center of India.

PubMed

Singh, Sheetal; Gupta, Shakti; Daga, Anoop; Siddharth, Vijaydeep; Wundavalli, LaxmiTej

2016-01-01

For the Commonwealth Games 2010, Jai Prakash Narayan Apex Trauma Centre (JPNATC) of India had been directed by the Director General Health Services and Ministry of Health and Family Welfare, Government of India, to set up a specialized unit for the definitive management of the injured/unwell athletes, officials, and related personnel coming for the Commonwealth Games in October 2010. The facility included a 20-bedded fully equipped ward, six ICU beds with ventilator capacity, one very very important person observation area, one perioperative management cubicle, and one fully modular and integrated operating room. The objective of this study was to calculate the cost of disaster facility at JPNATC, All India Institute of Medical Sciences, New Delhi. Traditional (average or gross) costing methodology was used to arrive at the cost for the provisioning of these services by this facility. The annual cost of providing services at disaster facility at JPNATC, New Delhi, was calculated to be INR 61,007,334.08 (US$ 983,989.258) while the per hour cost was calculated to be INR 7061.03 of the total cost toward the provisioning of services by disaster facility where 26% was the capital cost and 74% was the operating cost. Human resource caters to maximum chunk of the expenditures (47%). The results of this costing study will help in the future planning of resource allocation within the financial constraints (US$ 1 = INR 62 in the year 2013).

Incorporating advanced EMI technologies in operational munitions characterization surveys

NASA Astrophysics Data System (ADS)

Miller, Jonathan S.; Shubiditze, Fridon; Pasion, Leonard; Schultz, Gregory; Chung, Heesoo

2011-06-01

The presence of unexploded ordnance (UXO), discarded military munitions (DMM), and munitions constituents (MC) at both active and formerly used defense sites (FUDS) has created a necessity for production-level efforts to remove these munitions and explosives of concern (MEC). Ordnance and explosives (OE) and UXO removal operations typically employ electromagnetic induction (EMI) or magnetometer surveys to identify potential MEC hazards in previously determined areas of interest. A major cost factor in these operations is the significant allocation of resources for the excavation of harmless objects associated with fragmentation, scrap, or geological clutter. Recent advances in classification and discrimination methodologies, as well as the development of sensor technologies that fully exploit physics-based analysis, have demonstrated promise for significantly reducing the false alarm rate due to MEC related clutter. This paper identifies some of the considerations for and the challenges associated with implementing these discrimination methodologies and advanced sensor technologies in production-level surveys. Specifically, we evaluate the implications of deploying an advanced multi-axis EMI sensor at a variety of MEC sites, the discrimination methodologies that leverage the data produced by this sensor, and the potential for productivity increase that could be realized by incorporating this advanced technology as part of production protocol.

Using costing as a district planning and management tool in Balochistan, Pakistan.

PubMed

Green, A; Ali, B; Naeem, A; Vassall, A

2001-06-01

This paper reports on two studies in the province of Balochistan, Pakistan, analyzing the costs of primary care facilities and district and divisional hospitals. There are no known previous cost studies within Balochistan and the information gained is a critical element in developing a more rational allocation of resources within the health sector. The results demonstrate both the high level of under-funding of primary care within the health sector and the current inefficiency of allocation towards primary care and, within budgets, between different line items. Medicines in particular are significantly under-funded at the expense of staffing costs. The results are of use in developing more bottom-up budgeting systems within a more rational resource allocation system that is being developed as an element of the more decentralized health system towards which the province is working.

Allocation of Health Resources According To the Type and Size of Iranian Governmental Hospitals

PubMed Central

Hassani, SA; Abolhallaje, M; Inanlo, S; Hosseini, H; Pourmohammadi, K; Bastani, P; Ramezanian, M; Marnani, A Barati

2013-01-01

Background: Due to consuming about 50%–80% of health resources, hospitals are the greatest and costly operational units in Iranian Health system. so allocation of resources specially human and space resources as the most expensive ones is really important for further controlling of costs, analysis of costs and making suitable policies for increasing the profitability and allocation of resources and improvement of quality. Method: This paper intends to describe and analyze any allocation of resources in 530 university hospitals in Iran. The final goal of this research is to provide a data bank according which there is a basis for more scientific budget allocation of state’s hospitals from the size and type of application points of view. Results: The relevant index of person to bed was 2.04 for human resources. All hospitals more than 300 beds are located in benefiting areas from which 17 cases are educational and 2 cases are therapeutic. This is necessary to mention that the rate of management group forces to total personnel at deprived areas is about 2.5% more than benefiting areas. Conclusion: Because 60–80% of hospital costs are applied for human forces, all managers of hospitals are obliged to revise their policies in attraction and employment of human force in order to benefit from such a valuable resource and prevent from expensive costs. So any employment of personnel should be based upon real needs of hospital. PMID:23865036

The cost of pressure ulcer prevention and treatment in hospitals and nursing homes in Flanders: A cost-of-illness study.

PubMed

Demarré, Liesbet; Verhaeghe, Sofie; Annemans, Lieven; Van Hecke, Ann; Grypdonck, Maria; Beeckman, Dimitri

2015-07-01

The economic impact of pressure ulcer prevention and treatment is high. The results of cost-of-illness studies can assist the planning, allocation, and priority setting of healthcare expenditures to improve the implementation of preventive measures. Data on the cost of current practice of pressure ulcer prevention or treatment in Flanders, a region of Belgium, is lacking. To examine the cost of pressure ulcer prevention and treatment in an adult population in hospitals and nursing homes from the healthcare payer perspective. A cost-of-illness study was performed using a bottom-up approach. Hospitals and nursing homes in Flanders, a region of Belgium. Data were collected in a series of prospective multicentre cross-sectional studies between 2008 and 2013. Data collection included data on risk assessment, pressure ulcer prevalence, preventive measures, unit cost of materials for prevention and treatment, nursing time measurements for activities related to pressure ulcer prevention and treatment, and nursing wages. The cost of pressure ulcer prevention and treatment in hospitals and nursing homes was calculated as annual cost for Flanders, per patient, and per patient per day. The mean (SD) cost for pressure ulcer prevention was €7.88 (8.21) per hospitalised patient at risk per day and €2.15 (3.10) per nursing home resident at risk per day. The mean (SD) cost of pressure ulcer prevention for patients and residents identified as not at risk for pressure ulcer development was €1.44 (4.26) per day in hospitals and €0.50 (1.61) per day in nursing homes. The main cost driver was the cost of labour, responsible for 79-85% of the cost of prevention. The mean (SD) cost of local treatment per patient per day varied between €2.34 (1.14) and €77.36 (35.95) in hospitals, and between €2.42 (1.15) and €16.18 (4.93) in nursing homes. Related to methodological differences between studies, the cost of pressure ulcer prevention and treatment in hospitals and nursing homes in Flanders was found to be low compared to other international studies. Recommendations specific to pressure ulcer prevention are needed as part of methodological guidelines to conduct cost-of-illness studies. Copyright © 2015 Elsevier Ltd. All rights reserved.

What cost components are relevant for economic evaluations of palliative care, and what approaches are used to measure these costs? A systematic review.

PubMed

Gardiner, Clare; Ingleton, Christine; Ryan, Tony; Ward, Sue; Gott, Merryn

2017-04-01

It is important to understand the costs of palliative and end-of-life care in order to inform decisions regarding cost allocation. However, economic research in palliative care is very limited and little is known about the range and extent of the costs that are involved in palliative care provision. To undertake a systematic review of the health and social care literature to determine the range of financial costs related to a palliative care approach and explore approaches used to measure these costs. A systematic review of empirical literature with thematic synthesis. Study quality was evaluated using the Weight of Evidence Framework. The databases CINAHL, Cochrane, PsycINFO and Medline were searched from 1995 to November 2015 for empirical studies which presented data on the financial costs associated with palliative care. A total of 38 papers met our inclusion criteria. Components of palliative care costs were incurred within four broad domains: hospital care, community or home-based care, hospice care and informal care. These costs could be considered from the economic viewpoint of three providers: state or government, insurers/third-party/not-for-profit organisations and patient and family and/or society. A wide variety of costing approaches were used to derive costs. The evidence base regarding the economics of palliative care is sparse, particularly relating to the full economic costs of palliative care. Our review provides a framework for considering these costs from a variety of economic viewpoints; however, further research is required to develop and refine methodologies.

Herbivore-mediated ecological costs of reproduction shape the life history of an iteroparous plant.

PubMed

Miller, Tom E X; Tenhumberg, Brigitte; Louda, Svata M

2008-02-01

Plant reproduction yields immediate fitness benefits but can be costly in terms of survival, growth, and future fecundity. Life-history theory posits that reproductive strategies are shaped by trade-offs between current and future fitness that result from these direct costs of reproduction. Plant reproduction may also incur indirect ecological costs if it increases susceptibility to herbivores. Yet ecological costs of reproduction have received little empirical attention and remain poorly integrated into life-history theory. Here, we provide evidence for herbivore-mediated ecological costs of reproduction, and we develop theory to examine how these costs influence plant life-history strategies. Field experiments with an iteroparous cactus (Opuntia imbricata) indicated that greater reproductive effort (proportion of meristems allocated to reproduction) led to greater attack by a cactus-feeding insect (Narnia pallidicornis) and that damage by this herbivore reduced reproductive success. A dynamic programming model predicted strongly divergent optimal reproductive strategies when ecological costs were included, compared with when these costs were ignored. Meristem allocation by cacti in the field matched the optimal strategy expected under ecological costs of reproduction. The results indicate that plant reproductive allocation can strongly influence the intensity of interactions with herbivores and that associated ecological costs can play an important selective role in the evolution of plant life histories.

Accounting for Parcel-Allocation Variability in Practice: Combining Sources of Uncertainty and Choosing the Number of Allocations.

PubMed

Sterba, Sonya K; Rights, Jason D

2016-01-01

Item parceling remains widely used under conditions that can lead to parcel-allocation variability in results. Hence, researchers may be interested in quantifying and accounting for parcel-allocation variability within sample. To do so in practice, three key issues need to be addressed. First, how can we combine sources of uncertainty arising from sampling variability and parcel-allocation variability when drawing inferences about parameters in structural equation models? Second, on what basis can we choose the number of repeated item-to-parcel allocations within sample? Third, how can we diagnose and report proportions of total variability per estimate arising due to parcel-allocation variability versus sampling variability? This article addresses these three methodological issues. Developments are illustrated using simulated and empirical examples, and software for implementing them is provided.

Practice expenses in the MFS (Medicare fee schedule): the service-class approach.

PubMed

Latimer, E A; Kane, N M

1995-01-01

The practice expense component of the Medicare fee schedule (MFS), which is currently based on historical charges and rewards physician procedures at the expense of cognitive services, is due to be changed by January 1, 1998. The Physician Payment Review Commission (PPRC) and others have proposed microcosting direct costs and allocating all indirect costs on a common basis, such as physician time or work plus direct costs. Without altering the treatment of direct costs, the service-class approach disaggregates indirect costs into six practice function costs. The practice function costs are then allocated to classes of services using cost-accounting and statistical methods. This approach would make the practice expense component more resource-based than other proposed alternatives.

Investigation and incorporation of water inflow uncertainties through stochastic modelling in a combined optimisation methodology for water allocation in Alfeios River (Greece)

NASA Astrophysics Data System (ADS)

Bekri, Eleni; Yannopoulos, Panayotis; Disse, Markus

2014-05-01

The Alfeios River plays a vital role for Western Peloponnisos in Greece from natural, ecological, social and economic aspect. The main river and its six tributaries, forming the longest watercourse and the highest streamflow rate of Peloponnisose, represent a significant source of water supply for the region, aiming at delivering and satisfying the expected demands from a variety of water users, including irrigation, drinking water supply, hydropower production and recreation. In the previous EGU General Assembly, a fuzzy-boundary-interval linear programming methodology, based on Li et al. (2010) and Bekri et al. (2012), has been presented for optimal water allocation under uncertain and vague system conditions in the Alfeios River Basin. Uncertainties associated with the benefit and cost coefficient in the objective function of the main water uses (hydropower production and irrigation) were expressed as probability distributions and fuzzy boundary intervals derived by associated α-cut levels. The uncertainty of the monthly water inflows was not incorporated in the previous initial application and the analysis of all other sources of uncertainty has been applied to two extreme hydrologic years represented by a selected wet and dry year. To manage and operate the river system, decision makers should be able to analyze and evaluate the impact of various hydrologic scenarios. In the present work, the critical uncertain parameter of water inflows is analyzed and its incorporation as an additional type of uncertainty in the suggested methodology is investigated, in order to enable the assessment of optimal water allocation for hydrologic and socio-economic scenarios based both on historical data and projected climate change conditions. For this purpose, stochastic simulation analysis for a part of the Alfeios river system is undertaken, testing various stochastic models from simple stationary ones (AR and ARMA), Thomas-Fiering, ARIMA as well as more sophisticated and complete such as CASTALIA. A short description and comparison of their assumptions, the differences between them and the presentation of the results are included. Li, Y.P., Huang, G.H. and S.L., Nie, (2010), Planning water resources management systems using a fuzzy boundary interval-stochastic programming method, Elsevier Ltd, Advances in Water Resources, 33: 1105-1117. doi:10.1016/j.advwatres.2010.06.015 Bekri, E.S., Disse, M. and P.C.,Yannopoulos, (2012), Methodological framework for correction of quick river discharge measurements using quality characteristics, Session of Environmental Hydraulics - Hydrodynamics, 2nd Common Conference of Hellenic Hydrotechnical Association and Greek Committee for Water Resources Management, Volume: 546-557 (in Greek).

26 CFR 1.1254-5 - Special rules for partnerships and their partners.

Code of Federal Regulations, 2012 CFR

2012-04-01

... allocated to partner K, and that all other items of income, gain, or loss will be allocated equally between... gain is allocated equally between K and L. Because K's section 1254 costs are $65,000 and L's section... $15,000 as ordinary income under section 1254(a). The remaining $5,000 of gain allocated to K and $55...

26 CFR 1.1254-5 - Special rules for partnerships and their partners.

Code of Federal Regulations, 2011 CFR

2011-04-01

... allocated to partner K, and that all other items of income, gain, or loss will be allocated equally between... gain is allocated equally between K and L. Because K's section 1254 costs are $65,000 and L's section... $15,000 as ordinary income under section 1254(a). The remaining $5,000 of gain allocated to K and $55...

26 CFR 1.1254-5 - Special rules for partnerships and their partners.

Code of Federal Regulations, 2013 CFR

2013-04-01

... allocated to partner K, and that all other items of income, gain, or loss will be allocated equally between... gain is allocated equally between K and L. Because K's section 1254 costs are $65,000 and L's section... $15,000 as ordinary income under section 1254(a). The remaining $5,000 of gain allocated to K and $55...

26 CFR 1.1254-5 - Special rules for partnerships and their partners.

Code of Federal Regulations, 2014 CFR

2014-04-01

... allocated to partner K, and that all other items of income, gain, or loss will be allocated equally between... gain is allocated equally between K and L. Because K's section 1254 costs are $65,000 and L's section... $15,000 as ordinary income under section 1254(a). The remaining $5,000 of gain allocated to K and $55...

48 CFR 1631.203-70 - Allocation techniques.

Code of Federal Regulations, 2010 CFR

2010-10-01

... shall consistently apply the methods and techniques established to classify direct and indirect costs... meant to be exhaustive, but rather are examples of allocation methods that may be acceptable under... 48 Federal Acquisition Regulations System 6 2010-10-01 2010-10-01 true Allocation techniques. 1631...

Decomposing Cost Efficiency in Regional Long-term Care Provision in Japan.

PubMed

Yamauchi, Yasuhiro

2015-07-12

Many developed countries face a growing need for long-term care provision because of population ageing. Japan is one such example, given its population's longevity and low birth rate. In this study, we examine the efficiency of Japan's regional long-term care system in FY2010 by performing a data envelopment analysis, a non-parametric frontier approach, on prefectural data and separating cost efficiency into technical, allocative, and price efficiencies under different average unit costs across regions. In doing so, we elucidate the structure of cost inefficiency by incorporating a method for restricting weight flexibility to avoid unrealistic concerns arising from zero optimal weight. The results indicate that technical inefficiency accounts for the highest share of losses, followed by price inefficiency and allocation inefficiency. Moreover, the majority of technical inefficiency losses stem from labor costs, particularly those for professional caregivers providing institutional services. We show that the largest share of allocative inefficiency losses can also be traced to labor costs for professional caregivers providing institutional services, while the labor provision of in-home care services shows an efficiency gain. However, although none of the prefectures gains efficiency by increasing the number of professional caregivers for institutional services, quite a few prefectures would gain allocative efficiency by increasing capital inputs for institutional services. These results indicate that preferred policies for promoting efficiency might vary from region to region, and thus, policy implications should be drawn with care.

[Basic principles and methodological considerations of health economic evaluations].

PubMed

Loza, Cesar; Castillo-Portilla, Manuel; Rojas, José Luis; Huayanay, Leandro

2011-01-01

Health Economics is an essential instrument for health management, and economic evaluations can be considered as tools assisting the decision-making process for the allocation of resources in health. Currently, economic evaluations are increasingly being used worldwide, thus encouraging evidence-based decision-making and seeking efficient and rational alternatives within the framework of health services activities. In this review, we present an overview and define the basic types of economic evaluations, with emphasis on complete Economic Evaluations (EE). In addition, we review key concepts regarding the perspectives from which EE can be conducted, the types of costs that can be considered, the time horizon, discounting, assessment of uncertainty and decision rules. Finally, we describe concepts about the extrapolation and spread of economic evaluations in health.

18 CFR 366.5 - Allocation of costs for non-power goods and services.

Code of Federal Regulations, 2011 CFR

2011-04-01

... 18 Conservation of Power and Water Resources 1 2011-04-01 2011-04-01 false Allocation of costs for non-power goods and services. 366.5 Section 366.5 Conservation of Power and Water Resources FEDERAL... ACT OF 2005, FEDERAL POWER ACT AND NATURAL GAS ACT BOOKS AND RECORDS Definitions and Provisions Under...

18 CFR 366.5 - Allocation of costs for non-power goods and services.

Code of Federal Regulations, 2010 CFR

2010-04-01

... 18 Conservation of Power and Water Resources 1 2010-04-01 2010-04-01 false Allocation of costs for non-power goods and services. 366.5 Section 366.5 Conservation of Power and Water Resources FEDERAL... ACT OF 2005, FEDERAL POWER ACT AND NATURAL GAS ACT BOOKS AND RECORDS Definitions and Provisions Under...

Evolving Reliability and Maintainability Allocations for NASA Ground Systems

NASA Technical Reports Server (NTRS)

Munoz, Gisela; Toon, Jamie; Toon, Troy; Adams, Timothy C.; Miranda, David J.

2016-01-01

This paper describes the methodology that was developed to allocate reliability and maintainability requirements for the NASA Ground Systems Development and Operations (GSDO) program's subsystems. As systems progressed through their design life cycle and hardware data became available, it became necessary to reexamine the previously derived allocations. Allocating is an iterative process; as systems moved beyond their conceptual and preliminary design phases this provided an opportunity for the reliability engineering team to reevaluate allocations based on updated designs and maintainability characteristics of the components. Trade-offs in reliability and maintainability were essential to ensuring the integrity of the reliability and maintainability analysis. This paper will discuss the value of modifying reliability and maintainability allocations made for the GSDO subsystems as the program nears the end of its design phase.

[Methodologies for Ascertaining Local Education Needs and for Allocating and Developing Resources.

ERIC Educational Resources Information Center

Bellott, Fred

A survey of 125 school systems in the United States was conducted to investigate methodologies used for developing needs assessment programs at a local level. Schools were asked to reply to a questionnaire which attempted to detail and identify how needs assessment programs are set up, what methodologies are employed, the number of resultant…

STUDYING FOREST ROOT SYSTEMS - AN OVERVIEW OF METHODOLOGICAL PROBLEMS

EPA Science Inventory

The study of tree root systems is central to understanding forest ecosystem carbon and nutrient cycles, nutrient and water uptake, C allocation patterns by trees, soil microbial populations, adaptation of trees to stress, soil organic matter production, etc. Methodological probl...

A Model for Resource Allocation Using Operational Knowledge Assets

ERIC Educational Resources Information Center

Andreou, Andreas N.; Bontis, Nick

2007-01-01

Purpose: The paper seeks to develop a business model that shows the impact of operational knowledge assets on intellectual capital (IC) components and business performance and use the model to show how knowledge assets can be prioritized in driving resource allocation decisions. Design/methodology/approach: Quantitative data were collected from 84…

STUDYING THE EFFECT ON SYSTEM PREFERENCE BY VARYING CO-PRODUCT ALLOCATION IN CREATING LIFE CYCLE INVENTORY

EPA Science Inventory

How one models the input and output data for a life cycle assessment can greatly affect the results. Although much attention has been paid to allocation methodology by researchers in the field, general guidance is still lacking. Current research investigated the effect of applyin...

75 FR 54530 - Food Distribution Program on Indian Reservations: Administrative Funding Allocations

Federal Register 2010, 2011, 2012, 2013, 2014

2010-09-08

... could this description be more helpful in making the rule easier to understand? II. Procedural Matters... rational basis for allocating funds to the Regional Offices. FDPIR State agencies expressed concern that... participants served by each State agency. The decision to pilot a new funding methodology in fiscal year 2008...

Cost effectiveness of prophylaxis for opportunistic infections in AIDS. An overview and methodological discussion.

PubMed

Freedberg, K A; Paltiel, A D

1998-08-01

Dramatic progress has recently been made in defining the pathogenesis and treatment of HIV infection. For the first time in the history of the AIDS epidemic, clinicians have at their disposal an understanding of the replication kinetics of HIV, reliable assays to measure viral load, an increasing number of effective agents to suppress viral replication and to reverse the process of immune system destruction, and a range of options for the treatment and prophylaxis of most of the major opportunistic infections in HIV disease. These remarkable advances are not without their costs, however. New antiretroviral therapies and opportunistic infection prophylaxis regimens impose considerable financial strain on public and private budgets for HIV patient care. They force decision-makers to confront a variety of competing considerations, including issues of length and quality of life, the risks of adverse effects and toxicities, and the dangers of promoting resistance. Questions regarding the continued appropriateness and efficiency of opportunistic infection prevention have prompted increased interest in studies of the cost effectiveness of HIV patient care. In this article, we reviewed the literature on the economic evaluation of prophylaxis for HIV-related complications. Section 1 provides background on recent scientific and clinical advances. Section 2 reviews the state-of-the-art understanding of the cost effectiveness of prophylaxis against specific opportunistic infections. Section 3 broadens the discussion to consider the more general question of optimal allocation of prophylaxis resources across competing opportunistic infections. In Section 4, we briefly examined the influence of cost-effectiveness evaluations on the development and refinement of clinical guidelines for HIV-related opportunistic infection prevention in the US. Section 5 presents some of the methodological challenges that arise in applying the methods of cost-effectiveness analysis to the particular case of opportunistic infection prevention in AIDS. We close, in Section 6, with a comment on directions for further research.

Mapping financial flows for immunisation in Uganda 2009/10 and 2010/11: New insights for methodologies and policy.

PubMed

Guthrie, Teresa; Zikusooka, Charlotte; Kwesiga, Brendan; Abewe, Christabel; Lagony, Stephen; Schutte, Carl; Marinda, Edmore; Humphreys, Kerrin; Motlogelwa, Katlego; Nombewu, Zipozihle Chuma; Brenzel, Logan; Kinghorn, Anthony

2015-05-07

The Global Vaccine Action Plan highlights the need for immunisation programmes to have sustainable access to predictable funding. A good understanding of current and future funding needs, commitments, and gaps is required to enhance planning, improve resource allocation and mobilisation, and to avoid funding bottlenecks, as well as to ensure that co-funding arrangements are appropriate. This study aimed to map the resource envelope and flows for immunisation in Uganda in 2009/10 and 2010/11. To assess costs and financing of immunisation, the study applied a common methodology as part of the multi-country Expanded Program on Immunisation Costing (EPIC) study (Brenzel et al., 2015). The financial mapping developed a customised extension of the System of Health Accounts (SHA) codes to explore immunisation financing in detail. Data were collected from government and external sources. The mapping was able to assess financing more comprehensively than many studies, and the simultaneous costing of routine immunisation collected detailed data about human resources costs. The Ugandan government contributed 56% and 42% of routine immunisation funds in 2009/10 and 2010/11, respectively, higher than previously estimated, and managed up to 90% of funds. Direct delivery of services used 93% of the immunisation financial resources in 2010/11, while the above service delivery costs were small (7%). Vaccines and supplies (41%) and salaries (38%) absorbed most funding. There were differences in the key cost categories between actual resource flows and the estimates from the comprehensive multi-year plan (cMYP). Results highlight that governments and partners need to improve systems to routinely track immunisation financing flows for enhanced accountability, performance, and sustainability. The modified SHA coding allowed financing to be mapped to specific immunisation activities, and could be used for standardised, resource tracking compatible with National Health Accounts (NHA). Recommendations are made for refining routine resource mapping approaches. Copyright © 2014 Elsevier Ltd. All rights reserved.

Economic Analysis of Children's Surgical Care in Low- and Middle-Income Countries: A Systematic Review and Analysis.

PubMed

Saxton, Anthony T; Poenaru, Dan; Ozgediz, Doruk; Ameh, Emmanuel A; Farmer, Diana; Smith, Emily R; Rice, Henry E

2016-01-01

Understanding the economic value of health interventions is essential for policy makers to make informed resource allocation decisions. The objective of this systematic review was to summarize available information on the economic impact of children's surgical care in low- and middle-income countries (LMICs). We searched MEDLINE (Pubmed), Embase, and Web of Science for relevant articles published between Jan. 1996 and Jan. 2015. We summarized reported cost information for individual interventions by country, including all costs, disability weights, health outcome measurements (most commonly disability-adjusted life years [DALYs] averted) and cost-effectiveness ratios (CERs). We calculated median CER as well as societal economic benefits (using a human capital approach) by procedure group across all studies. The methodological quality of each article was assessed using the Drummond checklist and the overall quality of evidence was summarized using a scale adapted from the Agency for Healthcare Research and Quality. We identified 86 articles that met inclusion criteria, spanning 36 groups of surgical interventions. The procedure group with the lowest median CER was inguinal hernia repair ($15/DALY). The procedure group with the highest median societal economic benefit was neurosurgical procedures ($58,977). We found a wide range of study quality, with only 35% of studies having a Drummond score ≥ 7. Our findings show that many areas of children's surgical care are extremely cost-effective in LMICs, provide substantial societal benefits, and are an appropriate target for enhanced investment. Several areas, including inguinal hernia repair, trichiasis surgery, cleft lip and palate repair, circumcision, congenital heart surgery and orthopedic procedures, should be considered "Essential Pediatric Surgical Procedures" as they offer considerable economic value. However, there are major gaps in existing research quality and methodology which limit our current understanding of the economic value of surgical care.

Three essays on pricing and risk management in electricity markets

NASA Astrophysics Data System (ADS)

Kotsan, Serhiy

2005-07-01

A set of three papers forms this dissertation. In the first paper I analyze an electricity market that does not clear. The system operator satisfies fixed demand at a fixed price, and attempts to minimize "cost" as indicated by independent generators' supply bids. No equilibrium exists in this situation, and the operator lacks information sufficient to minimize actual cost. As a remedy, we propose a simple efficient tax mechanism. With the tax, Nash equilibrium bids still diverge from marginal cost but nonetheless provide sufficient information to minimize actual cost, regardless of the tax rate or number of generators. The second paper examines a price mechanism with one price assigned for each level of bundled real and reactive power. Equilibrium allocation under this pricing approach raises system efficiency via better allocation of the reactive power reserves, neglected in the traditional pricing approach. Pricing reactive power should be considered in the bundle with real power since its cost is highly dependent on real power output. The efficiency of pricing approach is shown in the general case, and tested on the 30-bus IEEE network with piecewise linear cost functions of the generators. Finally the third paper addresses the problem of optimal investment in generation based on mean-variance portfolio analysis. It is assumed the investor can freely create a portfolio of shares in generation located on buses of the electrical network. Investors are risk averse, and seek to minimize the variance of the weighted average Locational Marginal Price (LMP) in their portfolio, and to maximize its expected value. I conduct simulations using a standard IEEE 68-bus network that resembles the New York - New England system and calculate LMPs in accordance with the PJM methodology for a fully optimal AC power flow solution. Results indicate that the network topology is a crucial determinant of the investment decision as line congestion makes it difficult to deliver power to certain nodes at system peak load. Determining those nodes is an important task for an investor in generation as well as the transmission system operator.

Burn care delivery in a sub-saharan african unit: A cost analysis study.

PubMed

Gallaher, Jared R; Mjuweni, Stephen; Cairns, Bruce A; Charles, Anthony G

2015-07-01

There are significant resource challenges to burn surgical care delivery in low and middle-income countries at baseline and only a few burn cost analysis studies from sub-Saharan Africa have been performed. This is a retrospective database analysis of prospectively collected data from all patients recorded in the burn registry between June 2011 and August 2014 located at the Kamuzu Central Hospital Burn Unit in Lilongwe, Malawi. We utilized activity-based costing, a bottom-up cost analysis methodology with cost allocation that allows determination of unit cost or cost per service. 905 patients were admitted to the burn unit during the study period. The calculated total monthly burn expenditure for all cost centers was $11,622.66. Per day, the total unit cost was $387.42 with a mean daily per-patient cost of $24.26 (SD ± $6.44). Consequently, the mean cost per in-patient admission was $559.85 (SD ± $736.17). The mean daily cost per 1% total burn surface per patient at our center is $2.65 (SD ± $3.01). This burn care cost analysis study helps quantify the relative contribution of differing cost centers that comprise burn care delivery and hospital costs in a sub-Saharan African setting. Accurate and relevant cost information on hospital services at the patient level is therefore fundamental for policy makers, payers, and hospitals. Our study has demonstrated that comprehensive burn care is possible at a cost much lower than found in other burn centers in low or middle-income countries and can be sustained with moderate funding. Copyright © 2015 IJS Publishing Group Limited. Published by Elsevier Ltd. All rights reserved.

Optimizing conjunctive use of surface water and groundwater resources with stochastic dynamic programming

NASA Astrophysics Data System (ADS)

Davidsen, Claus; Liu, Suxia; Mo, Xingguo; Rosbjerg, Dan; Bauer-Gottwein, Peter

2014-05-01

Optimal management of conjunctive use of surface water and groundwater has been attempted with different algorithms in the literature. In this study, a hydro-economic modelling approach to optimize conjunctive use of scarce surface water and groundwater resources under uncertainty is presented. A stochastic dynamic programming (SDP) approach is used to minimize the basin-wide total costs arising from water allocations and water curtailments. Dynamic allocation problems with inclusion of groundwater resources proved to be more complex to solve with SDP than pure surface water allocation problems due to head-dependent pumping costs. These dynamic pumping costs strongly affect the total costs and can lead to non-convexity of the future cost function. The water user groups (agriculture, industry, domestic) are characterized by inelastic demands and fixed water allocation and water supply curtailment costs. As in traditional SDP approaches, one step-ahead sub-problems are solved to find the optimal management at any time knowing the inflow scenario and reservoir/aquifer storage levels. These non-linear sub-problems are solved using a genetic algorithm (GA) that minimizes the sum of the immediate and future costs for given surface water reservoir and groundwater aquifer end storages. The immediate cost is found by solving a simple linear allocation sub-problem, and the future costs are assessed by interpolation in the total cost matrix from the following time step. Total costs for all stages, reservoir states, and inflow scenarios are used as future costs to drive a forward moving simulation under uncertain water availability. The use of a GA to solve the sub-problems is computationally more costly than a traditional SDP approach with linearly interpolated future costs. However, in a two-reservoir system the future cost function would have to be represented by a set of planes, and strict convexity in both the surface water and groundwater dimension cannot be maintained. The optimization framework based on the GA is still computationally feasible and represents a clean and customizable method. The method has been applied to the Ziya River basin, China. The basin is located on the North China Plain and is subject to severe water scarcity, which includes surface water droughts and groundwater over-pumping. The head-dependent groundwater pumping costs will enable assessment of the long-term effects of increased electricity prices on the groundwater pumping. The coupled optimization framework is used to assess realistic alternative development scenarios for the basin. In particular the potential for using electricity pricing policies to reach sustainable groundwater pumping is investigated.

Activity-Based Costing Systems for Higher Education.

ERIC Educational Resources Information Center

Day, Dennis H.

1993-01-01

Examines traditional costing models utilized in higher education and pinpoints shortcomings related to proper identification of costs. Describes activity-based costing systems as a superior alternative for cost identification, measurement, and allocation. (MLF)

Economic total maximum daily load for watershed-based pollutant trading.

PubMed

Zaidi, A Z; deMonsabert, S M

2015-04-01

Water quality trading (WQT) is supported by the US Environmental Protection Agency (USEPA) under the framework of its total maximum daily load (TMDL) program. An innovative approach is presented in this paper that proposes post-TMDL trade by calculating pollutant rights for each pollutant source within a watershed. Several water quality trading programs are currently operating in the USA with an objective to achieve overall pollutant reduction impacts that are equivalent or better than TMDL scenarios. These programs use trading ratios for establishing water quality equivalence among pollutant reductions. The inbuilt uncertainty in modeling the effects of pollutants in a watershed from both the point and nonpoint sources on receiving waterbodies makes WQT very difficult. A higher trading ratio carries with it increased mitigation costs, but cannot ensure the attainment of the required water quality with certainty. The selection of an applicable trading ratio, therefore, is not a simple process. The proposed approach uses an Economic TMDL optimization model that determines an economic pollutant reduction scenario that can be compared with actual TMDL allocations to calculate selling/purchasing rights for each contributing source. The methodology is presented using the established TMDLs for the bacteria (fecal coliform) impaired Muddy Creek subwatershed WAR1 in Rockingham County, Virginia, USA. Case study results show that an environmentally and economically superior trading scenario can be realized by using Economic TMDL model or any similar model that considers the cost of TMDL allocations.

10 CFR 436.12 - Life cycle cost methodology.

Code of Federal Regulations, 2012 CFR

2012-01-01

... 10 Energy 3 2012-01-01 2012-01-01 false Life cycle cost methodology. 436.12 Section 436.12 Energy DEPARTMENT OF ENERGY ENERGY CONSERVATION FEDERAL ENERGY MANAGEMENT AND PLANNING PROGRAMS Methodology and Procedures for Life Cycle Cost Analyses § 436.12 Life cycle cost methodology. The life cycle cost methodology...

10 CFR 436.12 - Life cycle cost methodology.

Code of Federal Regulations, 2014 CFR

2014-01-01

... 10 Energy 3 2014-01-01 2014-01-01 false Life cycle cost methodology. 436.12 Section 436.12 Energy DEPARTMENT OF ENERGY ENERGY CONSERVATION FEDERAL ENERGY MANAGEMENT AND PLANNING PROGRAMS Methodology and Procedures for Life Cycle Cost Analyses § 436.12 Life cycle cost methodology. The life cycle cost methodology...

10 CFR 436.12 - Life cycle cost methodology.

Code of Federal Regulations, 2013 CFR

2013-01-01

... 10 Energy 3 2013-01-01 2013-01-01 false Life cycle cost methodology. 436.12 Section 436.12 Energy DEPARTMENT OF ENERGY ENERGY CONSERVATION FEDERAL ENERGY MANAGEMENT AND PLANNING PROGRAMS Methodology and Procedures for Life Cycle Cost Analyses § 436.12 Life cycle cost methodology. The life cycle cost methodology...

10 CFR 436.12 - Life cycle cost methodology.

Code of Federal Regulations, 2010 CFR

2010-01-01

... 10 Energy 3 2010-01-01 2010-01-01 false Life cycle cost methodology. 436.12 Section 436.12 Energy DEPARTMENT OF ENERGY ENERGY CONSERVATION FEDERAL ENERGY MANAGEMENT AND PLANNING PROGRAMS Methodology and Procedures for Life Cycle Cost Analyses § 436.12 Life cycle cost methodology. The life cycle cost methodology...

10 CFR 436.12 - Life cycle cost methodology.

Code of Federal Regulations, 2011 CFR

2011-01-01

... 10 Energy 3 2011-01-01 2011-01-01 false Life cycle cost methodology. 436.12 Section 436.12 Energy DEPARTMENT OF ENERGY ENERGY CONSERVATION FEDERAL ENERGY MANAGEMENT AND PLANNING PROGRAMS Methodology and Procedures for Life Cycle Cost Analyses § 436.12 Life cycle cost methodology. The life cycle cost methodology...

76 FR 13576 - Jurisdictional Separations and Referral to the Federal-State Joint Board

Federal Register 2010, 2011, 2012, 2013, 2014

2011-03-14

... relationships and jurisdictional cost allocation factors used in jurisdictional separations. Extending the... allocation factors used in jurisdictional separations, which freeze would otherwise expire on June 30, 2011... factors for price cap carriers and all allocation factors for rate-of-return carriers. Rate-of-return...

76 FR 30840 - Jurisdictional Separations and Referral to the Federal-State Joint Board

Federal Register 2010, 2011, 2012, 2013, 2014

2011-05-27

... jurisdictional cost allocation factors used in jurisdictional separations until June 30, 2012. Extending the..., froze all part 36 category relationships and allocation factors for price cap carriers and all allocation factors for rate-of-return carriers. Rate-of-return carriers had the option to freeze their...

17 CFR 256.01-11 - Methods of allocation.

Code of Federal Regulations, 2010 CFR

2010-04-01

...) UNIFORM SYSTEM OF ACCOUNTS FOR MUTUAL SERVICE COMPANIES AND SUBSIDIARY SERVICE COMPANIES, PUBLIC UTILITY HOLDING COMPANY ACT OF 1935 General Instructions § 256.01-11 Methods of allocation. Indirect costs and compensation for use of capital shall be allocated to work orders in accordance with the service company's...

A Cost-Effectiveness Evaluation Approach to Improving Resource Allocations for School Systems. Administering for Change Program. A Professional Paper.

ERIC Educational Resources Information Center

Temkin, Sanford

This dissertation begins with a description of some methods employed in making public-sector resource-allocation decisions, with conclusions on the appropriateness of each method for evaluating the ongoing programs of a school system. The second section has been rewritten and published as "A Comprehensive Theory of Cost-Effectiveness" (EA 002…

Sperm competition games when males invest in paternal care.

PubMed

Requena, Gustavo S; Alonzo, Suzanne H

2017-08-16

Sperm competition games investigate how males partition limited resources between pre- and post-copulatory competition. Although extensive research has explored how various aspects of mating systems affect this allocation, male allocation between mating, fertilization and parental effort has not previously been considered. Yet, paternal care can be energetically expensive and males are generally predicted to adjust their parental effort in response to expected paternity. Here, we incorporate parental effort into sperm competition games, particularly exploring how the relationship between paternal care and offspring survival affects sperm competition and the relationship between paternity and paternal care. Our results support existing expectations that (i) fertilization effort should increase with female promiscuity and (ii) paternal care should increase with expected paternity. However, our analyses also reveal that the cost of male care can drive the strength of these patterns. When paternal behaviour is energetically costly, increased allocation to parental effort constrains allocation to fertilization effort. As paternal care becomes less costly, the association between paternity and paternal care weakens and may even be absent. By explicitly considering variation in sperm competition and the cost of male care, our model provides an integrative framework for predicting the interaction between paternal care and patterns of paternity. © 2017 The Author(s).

Methodological reporting quality of randomized controlled trials: A survey of seven core journals of orthopaedics from Mainland China over 5 years following the CONSORT statement.

PubMed

Zhang, J; Chen, X; Zhu, Q; Cui, J; Cao, L; Su, J

2016-11-01

In recent years, the number of randomized controlled trials (RCTs) in the field of orthopaedics is increasing in Mainland China. However, randomized controlled trials (RCTs) are inclined to bias if they lack methodological quality. Therefore, we performed a survey of RCT to assess: (1) What about the quality of RCTs in the field of orthopedics in Mainland China? (2) Whether there is difference between the core journals of the Chinese department of orthopedics and Orthopaedics Traumatology Surgery & Research (OTSR). This research aimed to evaluate the methodological reporting quality according to the CONSORT statement of randomized controlled trials (RCTs) in seven key orthopaedic journals published in Mainland China over 5 years from 2010 to 2014. All of the articles were hand researched on Chongqing VIP database between 2010 and 2014. Studies were considered eligible if the words "random", "randomly", "randomization", "randomized" were employed to describe the allocation way. Trials including animals, cadavers, trials published as abstracts and case report, trials dealing with subgroups analysis, or trials without the outcomes were excluded. In addition, eight articles selected from Orthopaedics Traumatology Surgery & Research (OTSR) between 2010 and 2014 were included in this study for comparison. The identified RCTs are analyzed using a modified version of the Consolidated Standards of Reporting Trials (CONSORT), including the sample size calculation, allocation sequence generation, allocation concealment, blinding and handling of dropouts. A total of 222 RCTs were identified in seven core orthopaedic journals. No trials reported adequate sample size calculation, 74 (33.4%) reported adequate allocation generation, 8 (3.7%) trials reported adequate allocation concealment, 18 (8.1%) trials reported adequate blinding and 16 (7.2%) trials reported handling of dropouts. In OTSR, 1 (12.5%) trial reported adequate sample size calculation, 4 (50.0%) reported adequate allocation generation, 1 (12.5%) trials reported adequate allocation concealment, 2 (25.0%) trials reported adequate blinding and 5 (62.5%) trials reported handling of dropouts. There were statistical differences as for sample size calculation and handling of dropouts between papers from Mainland China and OTSR (P<0.05). The findings of this study show that the methodological reporting quality of RCTs in seven core orthopaedic journals from the Mainland China is far from satisfaction and it needs to further improve to keep up with the standards of the CONSORT statement. Level III case control. Copyright © 2016 Elsevier Masson SAS. All rights reserved.

Incremental cost effectiveness evaluation in clinical research.

PubMed

Krummenauer, Frank; Landwehr, I

2005-01-28

The health economic evaluation of therapeutic and diagnostic strategies is of increasing importance in clinical research. Therefore also clinical trialists have to involve health economic aspects more frequently. However, whereas they are quite familiar with classical effect measures in clinical trials, the corresponding parameters in health economic evaluation of therapeutic and diagnostic procedures are still not this common. The concepts of incremental cost effectiveness ratios (ICERs) and incremental net health benefit (INHB) will be illustrated and contrasted along the cost effectiveness evaluation of cataract surgery with monofocal and multifocal intraocular lenses. ICERs relate the costs of a treatment to its clinical benefit in terms of a ratio expression (indexed as Euro per clinical benefit unit). Therefore ICERs can be directly compared to a pre-specified willingness to pay (WTP) benchmark, which represents the maximum costs, health insurers would invest to achieve one clinical benefit unit. INHBs estimate a treatment's net clinical benefit after accounting for its cost increase versus an established therapeutic standard. Resource allocation rules can be formulated by means of both effect measures. Both the ICER and the INHB approach enable the definition of directional resource allocation rules. The allocation decisions arising from these rules are identical, as long as the willingness to pay benchmark is fixed in advance. Therefore both strategies crucially call for a priori determination of both the underlying clinical benefit endpoint (such as gain in vision lines after cataract surgery or gain in quality-adjusted life years) and the corresponding willingness to pay benchmark. The use of incremental cost effectiveness and net health benefit estimates provides a rationale for health economic allocation discussions and founding decisions. It implies the same requirements on trial protocols as yet established for clinical trials, that is the a priori definition of primary hypotheses (formulated as an allocation rule involving a pre-specified willingness to pay benchmark) and the primary clinical benefit endpoint (as a rationale for effectiveness evaluation).

A decision-theoretic approach to identifying future high-cost patients.

PubMed

Pietz, Kenneth; Byrne, Margaret M; Petersen, Laura A

2006-09-01

The objective of this study was to develop and evaluate a method of allocating funding for very-high-cost (VHC) patients among hospitals. Diagnostic cost groups (DCGs) were used for risk adjustment. The patient population consisted of 253,013 veterans who used Department of Veterans Affairs (VA) medical care services in fiscal year (FY) 2003 (October 1, 2002-September 30, 2003) in a network of 8 VA hospitals. We defined VHC as greater than 75,000 dollars (0.81%). The upper fifth percentile was also used for comparison. A Bayesian decision rule for classifying patients as VHC/not VHC using DCGs was developed and evaluated. The method uses FY 2003 DCGs to allocate VHC funds for FY 2004. We also used FY 2002 DCGs to allocate VHC funds for FY 2003 for comparison. The resulting allocation was compared with using the allocation of VHC patients among the hospitals in the previous year. The decision rule identified DCG 17 as the optimal cutoff for identifying VHC patients for the next year. The previous year's allocation came closest to the actual distribution of VHC patients. The decision-theoretic approach may provide insight into the economic consequences of classifying a patient as VHC or not VHC. More research is needed into methods of identifying future VHC patients so that capitation plans can fairly reimburse healthcare systems for appropriately treating these patients.

Regional Transmission Planning: A review of practices following FERC Order Nos. 890 and 1000

DOE Office of Scientific and Technical Information (OSTI.GOV)

Eto, Joseph H.; Gallo, Guilia

Federal Energy Regulatory Commission (FERC) Order Nos. 890 and 10001 established requirements that transmission planning regions must follow in regional transmission planning and allocating the costs of new transmission facilities. Order No. 890, issued in 2007, outlined general requirements for local as well as regional transmission planning practices and procedures. Order No. 1000, issued in 2011, laid out specific requirements for: (1) regional transmission planning; (2) consideration of transmission needs driven by public policy requirements; (3) non-incumbent transmission development; (4) interregional transmission coordination; and (5) cost allocation for transmission facilities that have been selected in a regional transmission plan formore » purposes of cost allocation. This report reviews how these FERC orders are being implemented by the 12 transmission planning regions recognized by FERC.« less

Developing Subdomain Allocation Algorithms Based on Spatial and Communicational Constraints to Accelerate Dust Storm Simulation

PubMed Central

Gui, Zhipeng; Yu, Manzhu; Yang, Chaowei; Jiang, Yunfeng; Chen, Songqing; Xia, Jizhe; Huang, Qunying; Liu, Kai; Li, Zhenlong; Hassan, Mohammed Anowarul; Jin, Baoxuan

2016-01-01

Dust storm has serious disastrous impacts on environment, human health, and assets. The developments and applications of dust storm models have contributed significantly to better understand and predict the distribution, intensity and structure of dust storms. However, dust storm simulation is a data and computing intensive process. To improve the computing performance, high performance computing has been widely adopted by dividing the entire study area into multiple subdomains and allocating each subdomain on different computing nodes in a parallel fashion. Inappropriate allocation may introduce imbalanced task loads and unnecessary communications among computing nodes. Therefore, allocation is a key factor that may impact the efficiency of parallel process. An allocation algorithm is expected to consider the computing cost and communication cost for each computing node to minimize total execution time and reduce overall communication cost for the entire simulation. This research introduces three algorithms to optimize the allocation by considering the spatial and communicational constraints: 1) an Integer Linear Programming (ILP) based algorithm from combinational optimization perspective; 2) a K-Means and Kernighan-Lin combined heuristic algorithm (K&K) integrating geometric and coordinate-free methods by merging local and global partitioning; 3) an automatic seeded region growing based geometric and local partitioning algorithm (ASRG). The performance and effectiveness of the three algorithms are compared based on different factors. Further, we adopt the K&K algorithm as the demonstrated algorithm for the experiment of dust model simulation with the non-hydrostatic mesoscale model (NMM-dust) and compared the performance with the MPI default sequential allocation. The results demonstrate that K&K method significantly improves the simulation performance with better subdomain allocation. This method can also be adopted for other relevant atmospheric and numerical modeling. PMID:27044039

Cost of maternal health services in selected primary care centres in Ghana: a step down allocation approach

PubMed Central

2013-01-01

Background There is a paucity of knowledge on the cost of health care services in Ghana. This poses a challenge in the economic evaluation of programmes and inhibits policy makers in making decisions about allocation of resources to improve health care. This study analysed the overall cost of providing health services in selected primary health centres and how much of the cost is attributed to the provision of antenatal and delivery services. Methods The study has a cross-sectional design and quantitative data was collected between July and December 2010. Twelve government run primary health centres in the Kassena-Nankana and Builsa districts of Ghana were randomly selected for the study. All health-care related costs for the year 2010 were collected from a public service provider’s perspective. The step-down allocation approach recommended by World Health Organization was used for the analysis. Results The average annual cost of operating a health centre was $136,014 US. The mean costs attributable to ANC and delivery services were $23,063 US and $11,543 US respectively. Personnel accounted for the largest proportion of cost (45%). Overall, ANC (17%) and delivery (8%) were responsible for less than a quarter of the total cost of operating the health centres. By disaggregating the costs, the average recurrent cost was estimated at $127,475 US, representing 93.7% of the total cost. Even though maternal health services are free, utilization of these services at the health centres were low, particularly for delivery (49%), leading to high unit costs. The mean unit costs were $18 US for an ANC visit and $63 US for spontaneous delivery. Conclusion The high unit costs reflect underutilization of the existing capacities of health centres and indicate the need to encourage patients to use health centres .The study provides useful information that could be used for cost effectiveness analyses of maternal and neonatal care interventions, as well as for policy makers to make appropriate decisions regarding the allocation and sustainability of health care resources. PMID:23890185

Decomposing Cost Efficiency in Regional Long-term Care Provision in Japan

PubMed Central

Yamauchi, Yasuhiro

2016-01-01

Many developed countries face a growing need for long-term care provision because of population ageing. Japan is one such example, given its population's longevity and low birth rate. In this study, we examine the efficiency of Japan's regional long-term care system in FY2010 by performing a data envelopment analysis, a non-parametric frontier approach, on prefectural data and separating cost efficiency into technical, allocative, and price efficiencies under different average unit costs across regions. In doing so, we elucidate the structure of cost inefficiency by incorporating a method for restricting weight flexibility to avoid unrealistic concerns arising from zero optimal weight. The results indicate that technical inefficiency accounts for the highest share of losses, followed by price inefficiency and allocation inefficiency. Moreover, the majority of technical inefficiency losses stem from labor costs, particularly those for professional caregivers providing institutional services. We show that the largest share of allocative inefficiency losses can also be traced to labor costs for professional caregivers providing institutional services, while the labor provision of in-home care services shows an efficiency gain. However, although none of the prefectures gains efficiency by increasing the number of professional caregivers for institutional services, quite a few prefectures would gain allocative efficiency by increasing capital inputs for institutional services. These results indicate that preferred policies for promoting efficiency might vary from region to region, and thus, policy implications should be drawn with care. PMID:26493427

A trust-based sensor allocation algorithm in cooperative space search problems

NASA Astrophysics Data System (ADS)

Shen, Dan; Chen, Genshe; Pham, Khanh; Blasch, Erik

2011-06-01

Sensor allocation is an important and challenging problem within the field of multi-agent systems. The sensor allocation problem involves deciding how to assign a number of targets or cells to a set of agents according to some allocation protocol. Generally, in order to make efficient allocations, we need to design mechanisms that consider both the task performers' costs for the service and the associated probability of success (POS). In our problem, the costs are the used sensor resource, and the POS is the target tracking performance. Usually, POS may be perceived differently by different agents because they typically have different standards or means of evaluating the performance of their counterparts (other sensors in the search and tracking problem). Given this, we turn to the notion of trust to capture such subjective perceptions. In our approach, we develop a trust model to construct a novel mechanism that motivates sensor agents to limit their greediness or selfishness. Then we model the sensor allocation optimization problem with trust-in-loop negotiation game and solve it using a sub-game perfect equilibrium. Numerical simulations are performed to demonstrate the trust-based sensor allocation algorithm in cooperative space situation awareness (SSA) search problems.

An improved approach of register allocation via graph coloring

NASA Astrophysics Data System (ADS)

Gao, Lei; Shi, Ce

2005-03-01

Register allocation is an important part of optimizing compiler. The algorithm of register allocation via graph coloring is implemented by Chaitin and his colleagues firstly and improved by Briggs and others. By abstracting register allocation to graph coloring, the allocation process is simplified. As the physical register number is limited, coloring of the interference graph can"t succeed for every node. The uncolored nodes must be spilled. There is an assumption that almost all the allocation method obeys: when a register is allocated to a variable v, it can"t be used by others before v quit even if v is not used for a long time. This may causes a waste of register resource. The authors relax this restriction under certain conditions and make some improvement. In this method, one register can be mapped to two or more interfered "living" live ranges at the same time if they satisfy some requirements. An operation named merge is defined which can arrange two interfered nodes occupy the same register with some cost. Thus, the resource of register can be used more effectively and the cost of memory access can be reduced greatly.

[Assessing the economic impact of cancer in Chile: a direct and indirect cost measurement based on 2009 registries].

PubMed

Cid, Camilo; Herrera, Cristian; Rodríguez, Rodrigo; Bastías, Gabriel; Jiménez, Jorge

2016-08-02

This paper aims to determine the economic impact that cancer represents to Chile, exploring the share of costs for the most important cancers and the differences between the public and private sector. We used the cost of illness methodology, through the assessment of the direct and indirect costs associated with cancer treatment. Data was obtained from 2009 registries of the Chilean Ministry of Health and the Superintendence of Health. Indirect costs were calculated by days of job absenteeism and potential years of life lost. Over US$ 2.1 billion were spent on cancer in 2009, which represents almost 1% of Chile’s Gross Domestic Product. The direct per capita cost was US$ 47. Indirect costs were 1.92 times more than direct costs. The three types of cancer that embody the highest share of costs were gastric cancer (17.6%), breast cancer (7%) and prostate cancer (4.2%) in the public sector, and breast cancer (14%), lung cancer (7.5%) and prostate cancer (4.1%) in the private sector. On average men spent 30.33% more than women. There are few studies of this kind in Chile and the region. The country can be classified as having a cancer economic impact below the average of those in European Union countries. We expect that this information can be used to develop access policies and resource allocation decision making, and as a first step into further cancer-costing studies in Chile and the Latin American and Caribbean region.

Pharmacoeconomics--an aid to better decision-making.

PubMed

Arenas-Guzman, R; Tosti, A; Hay, R; Haneke, E

2005-09-01

The first aim of this workshop was to define pharmacoeconomic concepts and terminology. Pharmacoeconomics can be defined as the branch of economics that uses cost-benefit, cost-effectiveness, cost-minimization, cost-of-illness and cost-utility analyses to compare pharmaceutical products and treatment strategies. Economic evaluations provide healthcare decision-makers with valuable information, allowing optimal allocation of limited resources. However, pharmacoeconomics is based on long-term benefits, whereas physicians are typically forced to seek immediate savings. The second aim was to review pharmacoeconomic studies in the field of onychomycosis and finally to discuss future perspectives. We discussed current pharmacoeconomic issues on the management of onychomycosis. Consensus was reached on the following issues: * Published pharmacoeconomic studies concerning onychomycosis are flawed. Future studies should be based on internationally validated principles and appropriate models. The fact that costs of different drugs, laboratory examinations and physician visits vary worldwide should be considered. Cost-benefit studies are required. * The National Institute for Clinical Excellence (NICE) recommendations are often considered in countries other than the UK, even when not adapted to the country in question. * Generic drugs might reduce costs, but this depends on their effectiveness (bioavailability). * Sampling requests affect the economic cost (dependent on methodology, which depends on country) and physicians often trust their instincts even when tests are repeatedly negative. * The cost of adverse event management is usually considered to be 10%; this may be too high for onychomycosis, as treatments are relatively safe without severe side-effects. * Probability of recurrence for each drug should be determined. * Need for disease severity standardization, definition of diagnostic criteria and successful treatment (mycological and clinical cure).

Healthcare resource allocation decisions affecting uninsured services

PubMed Central

Harrison, Krista Lyn; Taylor, Holly A.

2017-01-01

Purpose Using the example of community access programs (CAPs), the purpose of this paper is to describe resource allocation and policy decisions related to providing health services for the uninsured in the USA and the organizational values affecting these decisions. Design/methodology/approach The study used comparative case study methodology at two geographically diverse sites. Researchers collected data from program documents, meeting observations, and interviews with program stakeholders. Findings Five resource allocation or policy decisions relevant to providing healthcare services were described at each site across three categories: designing the health plan, reacting to funding changes, and revising policies. Organizational values of access to care and stewardship most frequently affected resource allocation and policy decisions, while economic and political pressures affect the relative prioritization of values. Research limitations/implications Small sample size, the potential for social desirability or recall bias, and the exclusion of provider, member or community perspectives beyond those represented among participating board members. Practical implications Program directors or researchers can use this study to assess the extent to which resource allocation and policy decisions align with organizational values and mission statements. Social implications The description of how healthcare decisions are actually made can be matched with literature that describes how healthcare resource decisions ought to be made, in order to provide a normative grounding for future decisions. Originality/value This study addresses a gap in literature regarding how CAPs actually make resource allocation decisions that affect access to healthcare services. PMID:27934550

Methodological Reporting Quality of Randomized Controlled Trials in 3 Leading Diabetes Journals From 2011 to 2013 Following CONSORT Statement: A System Review.

PubMed

Zhai, Xiao; Wang, Yiran; Mu, Qingchun; Chen, Xiao; Huang, Qin; Wang, Qijin; Li, Ming

2015-07-01

To appraise the current reporting methodological quality of randomized clinical trials (RCTs) in 3 leading diabetes journals.We systematically searched the literature for RCTs in Diabetes Care, Diabetes and Diabetologia from 2011 to 2013.Characteristics were extracted based on Consolidated Standards of Reporting Trials (CONSORT) statement. Generation of allocation, concealment of allocation, intention-to-treat (ITT) analysis and handling of dropouts were defined as primary outcome and "low risk of bias." Sample size calculation, type of intervention, country, number of patients, funding source were also revealed and descriptively reported. Trials were compared among journals, study years, and other characters.A total of 305 RCTs were enrolled in this study. One hundred eight (35.4%) trials reported adequate generation of allocation, 87 (28.5%) trials reported adequate concealment of allocation, 53 (23.8%) trials used ITT analysis, and 130 (58.3%) trials were adequate in handling of dropouts. Only 15 (4.9%) were "low risk of bias" trials. Studies at a large scale (n > 100) or from European presented with more "low risk of bias" trials than those at a small scale (n ≤ 100) or from other regions. No improvements were found in these 3 years.This study shows that methodological reporting quality of RCTs in the major diabetes journals remains suboptimal. It can be further improved to meet and keep up with the standards of the CONSORT statement.

Can home care services achieve cost savings in long-term care for older people?

PubMed

Greene, V L; Ondrich, J; Laditka, S

1998-07-01

To determine whether efficient allocation of home care services can produce net long-term care cost savings. Hazard function analysis and nonlinear mathematical programming. Optimal allocation of home care services resulted in a 10% net reduction in overall long-term care costs for the frail older population served by the National Long-Term Care (Channeling) Demonstration, in contrast to the 12% net cost increase produced by the demonstration intervention itself. Our findings suggest that the long-sought goal of overall cost-neutrality or even cost-savings through reducing nursing home use sufficiently to more than offset home care costs is technically feasible, but requires tighter targeting of services and a more medically oriented service mix than major home care demonstrations have implemented to date.

What cost components are relevant for economic evaluations of palliative care, and what approaches are used to measure these costs? A systematic review

PubMed Central

Gardiner, Clare; Ingleton, Christine; Ryan, Tony; Ward, Sue; Gott, Merryn

2016-01-01

Background: It is important to understand the costs of palliative and end-of-life care in order to inform decisions regarding cost allocation. However, economic research in palliative care is very limited and little is known about the range and extent of the costs that are involved in palliative care provision. Aim: To undertake a systematic review of the health and social care literature to determine the range of financial costs related to a palliative care approach and explore approaches used to measure these costs. Design: A systematic review of empirical literature with thematic synthesis. Study quality was evaluated using the Weight of Evidence Framework. Data sources: The databases CINAHL, Cochrane, PsycINFO and Medline were searched from 1995 to November 2015 for empirical studies which presented data on the financial costs associated with palliative care. Results: A total of 38 papers met our inclusion criteria. Components of palliative care costs were incurred within four broad domains: hospital care, community or home-based care, hospice care and informal care. These costs could be considered from the economic viewpoint of three providers: state or government, insurers/third-party/not-for-profit organisations and patient and family and/or society. A wide variety of costing approaches were used to derive costs. Conclusion: The evidence base regarding the economics of palliative care is sparse, particularly relating to the full economic costs of palliative care. Our review provides a framework for considering these costs from a variety of economic viewpoints; however, further research is required to develop and refine methodologies. PMID:27670418

Towards an equitable allocation of the cost of a global change adaptation plan at the river basin scale: going beyond the perfect cooperation assumption

NASA Astrophysics Data System (ADS)

Girard, Corentin; Rinaudo, Jean-Daniel; Pulido-Velázquez, Manuel

2015-04-01

Adaptation to global change is a key issue in the planning of water resource systems in a changing world. Adaptation has to be efficient, but also equitable in the share of the costs of joint adaptation at the river basin scale. Least-cost hydro-economic optimization models have been helpful at defining efficient adaptation strategies. However, they often rely on the assumption of a "perfect cooperation" among the stakeholders, required for reaching the optimal solution. Nowadays, most adaptation decisions have to be agreed among the different actors in charge of their implementation, thus challenging the validity of a perfect command-and-control solution. As a first attempt to over-pass this limitation, our work presents a method to allocate the cost of an efficient adaptation programme of measures among the different stakeholders at the river basin scale. Principles of equity are used to define cost allocation scenarios from different perspectives, combining elements from cooperative game theory and axioms from social justice to bring some "food for thought" in the decision making process of adaptation. To illustrate the type of interactions between stakeholders in a river basin, the method has been applied in a French case study, the Orb river basin. Located on the northern rim of the Mediterranean Sea, this river basin is experiencing changes in demand patterns, and its water resources will be impacted by climate change, calling for the design of an adaptation plan. A least-cost river basin optimization model (LCRBOM) has been developed under GAMS to select the combination of demand- and supply-side adaptation measures that allows meeting quantitative water management targets at the river basin scale in a global change context. The optimal adaptation plan encompasses measures in both agricultural and urban sectors, up-stream and down-stream of the basin, disregarding the individual interests of the stakeholders. In order to ensure equity in the cost allocation of the adaptation plan, different allocation scenarios are considered. The LCRBOM allows defining a solution space based on economic rationality concepts from cooperative game theory (the core of the game), and then, to define equitable allocation of the cost of the programme of measures (the Shapley value and the nucleolus). Moreover, alternative allocation scenarios have been considered based on axiomatic principles of social justice, such as "utilitarian", "prior rights" or "strict equality", applied in the case study area. The comparison of the cost allocation scenarios brings insight to inform the decision making process at the river basin scale and potentially reap the efficiency gains from cooperation in the design of adaptation plan. The study has been partially supported by the IMPADAPT project /CGL2013-48424-C2-1-R) from the Spanish ministry MINECO (Ministerio de Economía y Competitividad) and European FEDER funds. Corentin Girard is supported by a grant from the University Lecturer Training Program (FPU12/03803) of the Ministry of Education, Culture and Sports of Spain.

HTA Implementation Roadmap in Central and Eastern European Countries

PubMed Central

Gheorghe, Adrian; Huic, Mirjana; Csanádi, Marcell; Kristensen, Finn Boerlum

2016-01-01

Abstract The opportunity cost of inappropriate health policy decisions is greater in Central and Eastern European (CEE) compared with Western European (WE) countries because of poorer population health and more limited healthcare resources. Application of health technology assessment (HTA) prior to healthcare financing decisions can improve the allocative efficiency of scarce resources. However, few CEE countries have a clear roadmap for HTA implementation. Examples from high‐income countries may not be directly relevant, as CEE countries cannot allocate so much financial and human resources for substantiating policy decisions with evidence. Our objective was to describe the main HTA implementation scenarios in CEE countries and summarize the most important questions related to capacity building, financing HTA research, process and organizational structure for HTA, standardization of HTA methodology, use of local data, scope of mandatory HTA, decision criteria, and international collaboration in HTA. Although HTA implementation strategies from the region can be relevant examples for other CEE countries with similar cultural environment and economic status, HTA roadmaps are not still fully transferable without taking into account country‐specific aspects, such as country size, gross domestic product per capita, major social values, public health priorities, and fragmentation of healthcare financing. Copyright © 2016 John Wiley & Sons, Ltd. PMID:26763688

Comparing administered and market-based water allocation systems through a consistent agent-based modeling framework.

PubMed

Zhao, Jianshi; Cai, Ximing; Wang, Zhongjing

2013-07-15

Water allocation can be undertaken through administered systems (AS), market-based systems (MS), or a combination of the two. The debate on the performance of the two systems has lasted for decades but still calls for attention in both research and practice. This paper compares water users' behavior under AS and MS through a consistent agent-based modeling framework for water allocation analysis that incorporates variables particular to both MS (e.g., water trade and trading prices) and AS (water use violations and penalties/subsidies). Analogous to the economic theory of water markets under MS, the theory of rational violation justifies the exchange of entitled water under AS through the use of cross-subsidies. Under water stress conditions, a unique water allocation equilibrium can be achieved by following a simple bargaining rule that does not depend upon initial market prices under MS, or initial economic incentives under AS. The modeling analysis shows that the behavior of water users (agents) depends on transaction, or administrative, costs, as well as their autonomy. Reducing transaction costs under MS or administrative costs under AS will mitigate the effect that equity constraints (originating with primary water allocation) have on the system's total net economic benefits. Moreover, hydrologic uncertainty is shown to increase market prices under MS and penalties/subsidies under AS and, in most cases, also increases transaction, or administrative, costs. Copyright © 2013 Elsevier Ltd. All rights reserved.

A methodology for comprehensive strategic planning and program prioritization

NASA Astrophysics Data System (ADS)

Raczynski, Christopher Michael

2008-10-01

This process developed in this work, Strategy Optimization for the Allocation of Resources (SOAR), is a strategic planning methodology based off Integrated Product and Process Development and systems engineering techniques. Utilizing a top down approach, the process starts with the creation of the organization vision and its measures of effectiveness. These measures are prioritized based on their application to external world scenarios which will frame the future. The programs which will be used to accomplish this vision are identified by decomposing the problem. Information is gathered on the programs as to the application, cost, schedule, risk, and other pertinent information. The relationships between the levels of the hierarchy are mapped utilizing subject matter experts. These connections are then utilized to determine the overall benefit of the programs to the vision of the organization. Through a Multi-Objective Genetic Algorithm a tradespace of potential program portfolios can be created amongst which the decision maker can allocate resources. The information and portfolios are presented to the decision maker through the use of a Decision Support System which collects and visualizes all the data in a single location. This methodology was tested utilizing a science and technology planning exercise conducted by the United States Navy. A thorough decomposition was defined and technology programs identified which had the potential to provide benefit to the vision. The prioritization of the top level capabilities was performed through the use of a rank ordering scheme and a previous naval application was used to demonstrate a cumulative voting scheme. Voting was performed utilizing the Nominal Group Technique to capture the relationships between the levels of the hierarchy. Interrelationships between the technologies were identified and a MOGA was utilized to optimize portfolios with respect to these constraints and information was placed in a DSS. This formulation allowed the decision makers to assess which portfolio could provide the greatest benefit to the Navy while still fitting within the funding profile.

Ethical assessment of hepatitis C virus treatment: The lesson from first generation protease inhibitors.

PubMed

Sacchini, Dario; Craxì, Lucia; Refolo, Pietro; Minacori, Roberta; Cicchetti, Americo; Gasbarrini, Antonio; Cammà, Calogero; Spagnolo, Antonio G

2015-05-01

Since chronic hepatitis C has mostly become curable, issues concerning choice and allocation of treatment are of major concern. We assessed the foremost ethical issues in hepatitis C virus therapy with 1st generation protease inhibitors using the personalist ethical framework within the health technology assessment methodology. Our aim was to identify values at stake/in conflict and to support both the physicians' choices in hepatitis C therapy and social (macro-) allocation decision-making. The ethical assessment indicates that: (1) safety/effectiveness profile of treatment is guaranteed if its use is restricted to the patients subgroups who may benefit from it; (2) patients should be carefully informed, particularly on treatment deferral, and widespread information on these therapies should be implemented; (3) since treatment was proven to be cost-effective, its use is acceptable respecting resource macro-allocation. Concerning individual (micro-) location criteria: (a) criteria for eligibility to treatment should be clearly identified and updated periodically; (b) information on criteria for eligibility/deferral to treatment for specific patients' subgroups should be made widely known. Interferon-based regimens will disappear from use within the next year, with the introduction of highly effective/tolerable combination regimens of direct-acting antivirals, thus profoundly changing social choices. Nonetheless, our model could support future ethical assessment since the evaluation pertaining ethical domains remains generally applicable. Copyright © 2014 Editrice Gastroenterologica Italiana S.r.l. Published by Elsevier Ltd. All rights reserved.

Time for a new budget allocation model for hospital care in Stockholm?

PubMed

Andersson, Per-Åke; Bruce, Daniel; Walander, Anders; Viberg, Inga

2011-03-01

In Stockholm County Council (SLL), budgets for hospital care have been allocated to geographically responsible authorities for a long time. This hospital care includes all publicly financed specialist care, also privately owned hospitals, except private practitioner care. The old needs-index model, a 6D capitation matrix based on demography and socio-economy, was generated on linked individual data for 1994-96. In this paper the power of the old allocation model is evaluated by the use of new data for 2006. The analysis shows that most of the socioeconomic variables have lost their descriptive power in 10 years. Using a methodical search we also find an improved need-based allocation model for hospital care using the new data for 2006. By focusing on costly diagnoses, where the descriptive power has increased between 1996 and 2006, and by using some new socioeconomic variables, and by relying on birth and death prognoses, we are able to generate a matrix model with much higher coefficients-of-determinations in 1 year predictions. In addition, a more careful modelling of multi-morbidity, part-of-the-year inhabitants, episode definition and cost transformation is developed. The area-level cost residuals of registered versus predicted costs show stable signs over the years, indicating unexplained systematics. For the reduction of the residuals, accepting proven inpatient diagnoses but not the full costs, a mixed capitation/fee-for-service strategy is discussed. Once equivalent (e.g. full-year) observations are determined, the link between background and consumption is not on individual-level but on cell-level, as in current resource allocation studies in the United Kingdom.

Cost of delivering secondary-level health care services through public sector district hospitals in India.

PubMed

Prinja, Shankar; Balasubramanian, Deepak; Jeet, Gursimer; Verma, Ramesh; Kumar, Dinesh; Bahuguna, Pankaj; Kaur, Manmeet; Kumar, Rajesh

2017-09-01

Despite an impetus for strengthening public sector district hospitals for provision of secondary health care in India, there is lack of robust evidence on cost of services provided through these district hospitals. In this study, an attempt was made to determine the unit cost of an outpatient visit consultation, inpatient bed-day of hospitalization, surgical procedure and overall per-capita cost of providing secondary care through district hospitals. Economic costing of five randomly selected district hospitals in two north Indian States - Haryana and Punjab, was undertaken. Cost analysis was done using a health system perspective and employing bottom-up costing methodology. Quantity of all resources - capital or recurrent, used for delivering services was measured and valued. Median unit costs were estimated along with their 95 per cent confidence intervals. Sensitivity analysis was undertaken to assess the effect of uncertainties in prices and other assumptions; and to generalize the findings for Indian set-up. The overall annual cost of delivering secondary-level health care services through a public sector district hospital in north India was ' 11,44,13,282 [US Dollars (USD) 2,103,185]. Human resources accounted for 53 per cent of the overall cost. The unit cost of an inpatient bed-day, surgical procedure and outpatient consultation was ' 844 (USD 15.5), ' 3481 (USD 64) and ' 170 (USD 3.1), respectively. With the current set of resource allocation, per-capita cost of providing health care through district hospitals in north India was ' 139 (USD 2.5). The estimates obtained in our study can be used for Fiscal planning of scaling up secondary-level health services. Further, these may be particularly useful for future research such as benefit-incidence analysis, cost-effectiveness analysis and national health accounts including disease-specific accounts in India.

Improved minimum cost and maximum power two stage genome-wide association study designs.

PubMed

Stanhope, Stephen A; Skol, Andrew D

2012-01-01

In a two stage genome-wide association study (2S-GWAS), a sample of cases and controls is allocated into two groups, and genetic markers are analyzed sequentially with respect to these groups. For such studies, experimental design considerations have primarily focused on minimizing study cost as a function of the allocation of cases and controls to stages, subject to a constraint on the power to detect an associated marker. However, most treatments of this problem implicitly restrict the set of feasible designs to only those that allocate the same proportions of cases and controls to each stage. In this paper, we demonstrate that removing this restriction can improve the cost advantages demonstrated by previous 2S-GWAS designs by up to 40%. Additionally, we consider designs that maximize study power with respect to a cost constraint, and show that recalculated power maximizing designs can recover a substantial amount of the planned study power that might otherwise be lost if study funding is reduced. We provide open source software for calculating cost minimizing or power maximizing 2S-GWAS designs.

Incorporating psychological influences in probabilistic cost analysis

DOE Office of Scientific and Technical Information (OSTI.GOV)

Kujawski, Edouard; Alvaro, Mariana; Edwards, William

2004-01-08

Today's typical probabilistic cost analysis assumes an ''ideal'' project that is devoid of the human and organizational considerations that heavily influence the success and cost of real-world projects. In the real world ''Money Allocated Is Money Spent'' (MAIMS principle); cost underruns are rarely available to protect against cost overruns while task overruns are passed on to the total project cost. Realistic cost estimates therefore require a modified probabilistic cost analysis that simultaneously models the cost management strategy including budget allocation. Psychological influences such as overconfidence in assessing uncertainties and dependencies among cost elements and risks are other important considerations thatmore » are generally not addressed. It should then be no surprise that actual project costs often exceed the initial estimates and are delivered late and/or with a reduced scope. This paper presents a practical probabilistic cost analysis model that incorporates recent findings in human behavior and judgment under uncertainty, dependencies among cost elements, the MAIMS principle, and project management practices. Uncertain cost elements are elicited from experts using the direct fractile assessment method and fitted with three-parameter Weibull distributions. The full correlation matrix is specified in terms of two parameters that characterize correlations among cost elements in the same and in different subsystems. The analysis is readily implemented using standard Monte Carlo simulation tools such as {at}Risk and Crystal Ball{reg_sign}. The analysis of a representative design and engineering project substantiates that today's typical probabilistic cost analysis is likely to severely underestimate project cost for probability of success values of importance to contractors and procuring activities. The proposed approach provides a framework for developing a viable cost management strategy for allocating baseline budgets and contingencies. Given the scope and magnitude of the cost-overrun problem, the benefits are likely to be significant.« less

Health care costs attributable to the treatment of rheumatoid arthritis.

PubMed

Sørensen, J

2004-01-01

A 'programme budget' for the resources used in the treatment and care of patients with rheumatoid arthritis (RA) was developed with a view of helping decision-makers assess the appropriateness of the current use of resources and to discuss future resource allocation. The programme budget was developed using data from several national administrative registers. Patients with RA were identified by hospital diagnostic codes. The incremental cost of treating RA was defined as the difference in resource use for patients with and without RA. Incremental mortality due to RA was defined in similar way. Cost data were estimated for 5-year age groups. Patients with RA used on average 3.2 times as many health care resources as people without RA. The average 1997 incremental costs of primary and hospital care were EUR 253 and EUR 2.660 per patient respectively, corresponding to a national incremental cost of EUR 30 million (2000 price level). RA resulted in an annual loss of 1,549 life years. The programme budget approach is a useful tool in resource allocation decision-making, but discussions of alternative resource allocations must be based on robust studies of effectiveness and cost-effectiveness in the treatment of patients with RA.

Resource Allocation and Resident Outcomes In Nursing Homes: Comparisons between the Best and Worst1

PubMed Central

Anderson, Ruth A.; Hsieh, Pi-Ching; Su, Hui-Fang

2005-01-01

The purpose of this study was to identify patterns of resource allocation that related to resident outcomes in nursing homes. Data on structure, staffing levels, salaries, cost, casemix, and resident outcomes were obtained from state-level, administrative databases on 494 nursing homes. We identified two sets of comparison groups and showed that the group of homes with the greatest percentage of improvement in resident outcomes had higher levels of RN staffing and higher costs. However, comparison groups based on best/worst average outcomes did not differ in resource allocation patterns. Additional analysis demonstrated that when controlling for RN staffing, resident outcomes in high and low cost homes did not differ. The results suggest that, although RN staffing is more expensive, it is key to improving resident outcomes. PMID:9679807

Application of Fault Management Theory to the Quantitive Selection of a Launch Vehicle Abort Trigger Suite

NASA Technical Reports Server (NTRS)

Lo, Yunnhon; Johnson, Stephen B.; Breckenridge, Jonathan T.

2014-01-01

SHM/FM theory has been successfully applied to the selection of the baseline set Abort Triggers for the NASA SLS center dot Quantitative assessment played a useful role in the decision process ? M&FM, which is new within NASA MSFC, required the most "new" work, as this quantitative analysis had never been done before center dot Required development of the methodology and tool to mechanize the process center dot Established new relationships to the other groups ? The process is now an accepted part of the SLS design process, and will likely be applied to similar programs in the future at NASA MSFC ? Future improvements center dot Improve technical accuracy ?Differentiate crew survivability due to an abort, vs. survivability even no immediate abort occurs (small explosion with little debris) ?Account for contingent dependence of secondary triggers on primary triggers ?Allocate "? LOC Benefit" of each trigger when added to the previously selected triggers. center dot Reduce future costs through the development of a specialized tool ? Methodology can be applied to any manned/unmanned vehicle, in space or terrestrial

Hospital Management Between The Modern Image And Aging

NASA Astrophysics Data System (ADS)

Dadulescu, Ana-Maria

2015-09-01

Hospital management has experienced significant progress with the evolution of the Romanian health system reform, it has made strides in terms of resource allocation and cost control, new systems for classification, evaluation and monitoring (DRGs, SIUI, CaPeSaRo) were implemented, some taken from other countries and adapted to local conditions, but not always integrated with the other components and sometimes incompletely implemented and developed. This material does not offer definite solutions to current problems. It only briefly addresses the main aspects of hospital activity, and points out some failures with whom hospital managers are presently faced. Once the problems are identified it creates prerequisites for solving them, it opens channels of research and development of new methodologies or correlation of the existing deficient workflows that can be corrected.

Using average cost methods to estimate encounter-level costs for medical-surgical stays in the VA.

PubMed

Wagner, Todd H; Chen, Shuo; Barnett, Paul G

2003-09-01

The U.S. Department of Veterans Affairs (VA) maintains discharge abstracts, but these do not include cost information. This article describes the methods the authors used to estimate the costs of VA medical-surgical hospitalizations in fiscal years 1998 to 2000. They estimated a cost regression with 1996 Medicare data restricted to veterans receiving VA care in an earlier year. The regression accounted for approximately 74 percent of the variance in cost-adjusted charges, and it proved to be robust to outliers and the year of input data. The beta coefficients from the cost regression were used to impute costs of VA medical-surgical hospital discharges. The estimated aggregate costs were reconciled with VA budget allocations. In addition to the direct medical costs, their cost estimates include indirect costs and physician services; both of these were allocated in proportion to direct costs. They discuss the method's limitations and application in other health care systems.

Reproduction and lifespan: Trade-offs, overall energy budgets, intergenerational costs, and costs neglected by research.

PubMed

Jasienska, Grazyna

2009-01-01

In human females allocation of resources to support reproduction may cause their insufficient supply to other metabolic functions, resulting in compromised physiology, increased risks of diseases and, consequently, reduced lifespan. While many studies on both historical and contemporary populations show that women with high fertility indeed have shorter lifespans. This relationship is far from universal: a lack of correlation between fertility and lifespan, or even an increased lifespan of women with high fertility have also been documented. Reduced lifespan in women with high fertility may be undetectable due to methodological weaknesses of research or it may be truly absent, and its absence may be explained from biological principles. I will discuss the following reasons for a lack of the negative relationship, described in some demographic studies, between the number of children and lifespan in women: (1) Number of children is only a proxy of the total costs of reproduction and the cost of breastfeeding is often higher than the pregnancy cost but is often not taken into account. (2) Costs of reproduction can be interpreted in a meaningful way only when they are analyzed in relation to the overall energy budget of the woman. (3) Trade-offs between risks of different diseases due to reproduction yield different mortality predictions depending on the socio-economic status of the studied populations. (4) Costs of reproduction are related not only to having children but also to having grandchildren. Such intergenerational costs should be included in analysis of trade-offs between costs of reproduction and longevity. 2009 Wiley-Liss, Inc.

The economic burden of complications occurring in major surgical procedures: a systematic review.

PubMed

Patel, Ajay S; Bergman, Annika; Moore, Brigitte W; Haglund, Ulf

2013-12-01

On the basis of a systematic review, we aimed to establish the cost and drivers of cost and/or resource use of intra- and perioperative complications occurring as a result of selected major surgical procedures, as well as to understand the relationship between costs and severity of complication and, consequently, the economic burden they represent. We also assessed the clinical and economic methodologies used to derive costs and resource use across the studies with a view to providing guidance on reporting standards for these studies. We searched EMBASE, MEDLINE and Econlit (from 2002 to 2012) for study publications including resource use/cost data relating to surgical complications. We identified 38 relevant studies on pancreatic (n = 14), urologic (n = 4), gynaecological (n = 6), thoracic (n = 13) and hepatic surgery (n = 1). All studies showed that complications lead to higher resource use and hospital costs compared with surgical procedures without complications. Costs depend on type of complication and complication severity, and are driven primarily by prolonged hospitalisation. There was considerable heterogeneity between studies with regard to patient populations, outcomes and procedures, as well as a lack of consistency and transparency of reporting of costs/resource use. Complication severity grading systems were used infrequently. The overall conclusions of included studies are consistent: complications represent an important economic burden for health care providers. We conclude that more accurate and consistent data collection is required to serve as input for good-quality economic analyses, which in turn can inform hospital decisions on cost-efficient allocation of their limited resources.

Congestion Pricing for Aircraft Pushback Slot Allocation.

PubMed

Liu, Lihua; Zhang, Yaping; Liu, Lan; Xing, Zhiwei

2017-01-01

In order to optimize aircraft pushback management during rush hour, aircraft pushback slot allocation based on congestion pricing is explored while considering monetary compensation based on the quality of the surface operations. First, the concept of the "external cost of surface congestion" is proposed, and a quantitative study on the external cost is performed. Then, an aircraft pushback slot allocation model for minimizing the total surface cost is established. An improved discrete differential evolution algorithm is also designed. Finally, a simulation is performed on Xinzheng International Airport using the proposed model. By comparing the pushback slot control strategy based on congestion pricing with other strategies, the advantages of the proposed model and algorithm are highlighted. In addition to reducing delays and optimizing the delay distribution, the model and algorithm are better suited for use for actual aircraft pushback management during rush hour. Further, it is also observed they do not result in significant increases in the surface cost. These results confirm the effectiveness and suitability of the proposed model and algorithm.

Congestion Pricing for Aircraft Pushback Slot Allocation

PubMed Central

Zhang, Yaping

2017-01-01

In order to optimize aircraft pushback management during rush hour, aircraft pushback slot allocation based on congestion pricing is explored while considering monetary compensation based on the quality of the surface operations. First, the concept of the “external cost of surface congestion” is proposed, and a quantitative study on the external cost is performed. Then, an aircraft pushback slot allocation model for minimizing the total surface cost is established. An improved discrete differential evolution algorithm is also designed. Finally, a simulation is performed on Xinzheng International Airport using the proposed model. By comparing the pushback slot control strategy based on congestion pricing with other strategies, the advantages of the proposed model and algorithm are highlighted. In addition to reducing delays and optimizing the delay distribution, the model and algorithm are better suited for use for actual aircraft pushback management during rush hour. Further, it is also observed they do not result in significant increases in the surface cost. These results confirm the effectiveness and suitability of the proposed model and algorithm. PMID:28114429

Evolving Reliability and Maintainability Allocations for NASA Ground Systems

NASA Technical Reports Server (NTRS)

Munoz, Gisela; Toon, T.; Toon, J.; Conner, A.; Adams, T.; Miranda, D.

2016-01-01

This paper describes the methodology and value of modifying allocations to reliability and maintainability requirements for the NASA Ground Systems Development and Operations (GSDO) programs subsystems. As systems progressed through their design life cycle and hardware data became available, it became necessary to reexamine the previously derived allocations. This iterative process provided an opportunity for the reliability engineering team to reevaluate allocations as systems moved beyond their conceptual and preliminary design phases. These new allocations are based on updated designs and maintainability characteristics of the components. It was found that trade-offs in reliability and maintainability were essential to ensuring the integrity of the reliability and maintainability analysis. This paper discusses the results of reliability and maintainability reallocations made for the GSDO subsystems as the program nears the end of its design phase.

Evolving Reliability and Maintainability Allocations for NASA Ground Systems

NASA Technical Reports Server (NTRS)

Munoz, Gisela; Toon, Troy; Toon, Jamie; Conner, Angelo C.; Adams, Timothy C.; Miranda, David J.

2016-01-01

This paper describes the methodology and value of modifying allocations to reliability and maintainability requirements for the NASA Ground Systems Development and Operations (GSDO) program’s subsystems. As systems progressed through their design life cycle and hardware data became available, it became necessary to reexamine the previously derived allocations. This iterative process provided an opportunity for the reliability engineering team to reevaluate allocations as systems moved beyond their conceptual and preliminary design phases. These new allocations are based on updated designs and maintainability characteristics of the components. It was found that trade-offs in reliability and maintainability were essential to ensuring the integrity of the reliability and maintainability analysis. This paper discusses the results of reliability and maintainability reallocations made for the GSDO subsystems as the program nears the end of its design phase.

Allocation of control rights in the PPP Project: a cooperative game model

NASA Astrophysics Data System (ADS)

Zhang, Yunhua; Feng, Jingchun; Yang, Shengtao

2017-06-01

Reasonable allocation of control rights is the key to the success of Public-Private Partnership (PPP) projects. PPP are services or ventures which are financed and operated through cooperation between governmental and private sector actors and which involve reasonable control rights sharing between these two partners. After professional firm with capital and technology as a shareholder participating in PPP project firms, the PPP project is diversified in participants and input resources. Meanwhile the allocation of control rights of PPP project tends to be complicated. According to the diversification of participants and input resources of PPP projects, the key participants are divided into professional firms and pure investors. Based on the cost of repurchase of different input resources in markets, the cooperative game relationship between these two parties is analyzed, on the basis of which the allocation model of the cooperative game for control rights is constructed to ensure optimum allocation ration of control rights and verify the share of control rights in proportion to the cost of repurchase.

Investigating Outfitting Density as a Cost Driver in Submarine Construction

DTIC Science & Technology

2015-09-01

Outfitting and furnishings, such as offices, medical, stores, berthing , joiner work and paint are allocated 12 to group 600. Group 700 is armament...handling, fire control, steering 600 Outfit and Furnishings Hull fittings, paint, insulation, berthing , offices, storerooms, medical 700 Armament...and is allocated for the service-life of the submarine. The AWE serves as the baseline weight for the Milestone B costing position for projected

Efficient and equitable spatial allocation of renewable power plants at the country scale

NASA Astrophysics Data System (ADS)

Drechsler, Martin; Egerer, Jonas; Lange, Martin; Masurowski, Frank; Meyerhoff, Jürgen; Oehlmann, Malte

2017-09-01

Globally, the production of renewable energy is undergoing rapid growth. One of the most pressing issues is the appropriate allocation of renewable power plants, as the question of where to produce renewable electricity is highly controversial. Here we explore this issue through analysis of the efficient and equitable spatial allocation of wind turbines and photovoltaic power plants in Germany. We combine multiple methods, including legal analysis, economic and energy modelling, monetary valuation and numerical optimization. We find that minimum distances between renewable power plants and human settlements should be as small as is legally possible. Even small reductions in efficiency lead to large increases in equity. By considering electricity grid expansion costs, we find a more even allocation of power plants across the country than is the case when grid expansion costs are neglected.

Effects of defoliation and shading on the physiological cost of reproduction in silky locoweed Oxytropis sericea

PubMed Central

Ida, Takashi Y.; Harder, Lawrence D.; Kudo, Gaku

2012-01-01

Background The production of flowers, fruits and seeds demands considerable energy and nutrients, which can limit the allocation of these resources to other plant functions and, thereby, influence survival and future reproduction. The magnitude of the physiological costs of reproduction depends on both the factors limiting seed production (pollen, ovules or resources) and the capacity of plants to compensate for high resource demand. Methods To assess the magnitude and consequences of reproductive costs, we used shading and defoliation to reduce photosynthate production by fully pollinated plants of a perennial legume, Oxytropis sericea (Fabaceae), and examined the resulting impact on photosynthate allocation, and nectar, fruit and seed production. Key Results Although these leaf manipulations reduced photosynthesis and nectar production, they did not alter photosynthate allocation, as revealed by 13C tracing, or fruit or seed production. That photosynthate allocation to reproductive organs increased >190 % and taproot mass declined by 29 % between flowering and fruiting indicates that reproduction was physiologically costly. Conclusions The insensitivity of fruit and seed production to leaf manipulation is consistent with either compensatory mobilization of stored resources or ovule limitation. Seed production differed considerably between the two years of the study in association with contrasting precipitation prior to flowering, perhaps reflecting contrasting limits on reproductive performance. PMID:22021817

Phosphorus deficiency affects the allocation of below-ground resources to combined cluster roots and nodules in Lupinus albus.

PubMed

Thuynsma, Rochelle; Valentine, Alex; Kleinert, Aleysia

2014-02-15

Lupins can rely on both cluster roots and nodules for P acquisition and biological nitrogen fixation (BNF), respectively. The resource allocation (C, N and P) between cluster roots and nodules has been largely understudied during P-deficient conditions. The aim of this investigation was therefore to determine the changes in resource allocation between these organs during fluctuations in P supply. Lupinus albus was cultivated in sand culture for 3 weeks, with either sufficient (2 mM high) or limiting (0.1 mM low) P supply. Although variation on P supply had no effect on the total biomass, there were significant differences in specialised below-ground organ allocation to cluster roots and nodule formation. Cluster root formation and the associated C-costs increased during low P supply, but at sufficient P-supply the construction and growth respiration costs of cluster roots declined along with their growth. In contrast to the cluster root decline at high P supply, there was an increase in nodule growth allocation and corresponding C-costs. However, this was not associated with an increase in BNF. Since cluster roots were able to increase P acquisition under low P conditions, this below-ground investment may also have benefited the P nutrition of nodules. These findings provide evidence that when lupins acquire N via BNF in their nodules, there may be a trade-off in resource allocation between cluster roots and nodules. Copyright © 2013 Elsevier GmbH. All rights reserved.

Allocation model for air tanker initial attack in firefighting

Treesearch

Francis E. Greulich; William G. O' Regan

1975-01-01

Timely and appropriate use of air tankers in firefighting can bring high returns, but their misuse can be expensive when measured in operating and other costs. An allocation model has been developed for identifying superior strategies-for air tanker initial attack, and for choosing an optimum set of allocations among airbases. Data are presented for a representative...

DOE Office of Scientific and Technical Information (OSTI.GOV)

Canavan, G.H.

Optimal offensive missile allocations for moderate offensive and defensive forces are derived and used to study their sensitivity to force structure parameters levels. It is shown that the first strike cost is a product of the number of missiles and a function of the optimum allocation. Thus, the conditions under which the number of missiles should increase or decrease in time is also determined by this allocation.

78 FR 21107 - Circular Welded Carbon Steel Pipes and Tubes from Turkey: Preliminary Results of Countervailing...

Federal Register 2010, 2011, 2012, 2013, 2014

2013-04-09

...: Allocation of State Land Regional Incentive Scheme: Interest Support OIZ: Waste Water Charges [[Page 21109... customs purposes, the written description of the merchandise is dispositive. Methodology The Department... regarding specificity. For a full description of the methodology underlying our conclusions, please see...

48 CFR 1516.303-72 - Policy.

Code of Federal Regulations, 2010 CFR

2010-10-01

... economic benefits for the contractor and the Government beyond the Government's contract. (b) Cost-sharing... reasonable, allocable and allowable in accordance with the cost principles of the contract. Allowable costs...

A review of cost measures for the economic impact of domestic violence.

PubMed

Chan, Ko Ling; Cho, Esther Yin-Nei

2010-07-01

Although economic analyses of domestic violence typically guide decisions concerning resource allocation, allowing policy makers to make better informed decisions on how to prioritize and allocate scarce resources, the methods adopted to calculate domestic violence costs have varied widely from study to study. In particular, only a few studies have reviewed the cost measures of the economic impact of domestic violence. This article reviews and compares these measures by covering approaches to categorizing costs, the cost components, and ways to estimate them and recommends an integrated framework that brings the various approaches together. Some issues still need to be addressed when further developing measures such as including omitted but significant measures and expanding the time horizons of others. The implications for future study of domestic violence costs are discussed.

Fertilizer standards for controlling groundwater nitrate pollution from agriculture: El Salobral-Los Llanos case study, Spain

NASA Astrophysics Data System (ADS)

Peña-Haro, S.; Llopis-Albert, C.; Pulido-Velazquez, M.; Pulido-Velazquez, D.

2010-10-01

SummaryAlthough the legislation on groundwater quality targets pollutant concentration, the effects of measures on non-point source pollution control are often evaluated in terms of their emission reduction potential at the source, not on their capacity of reducing the pollutant concentration in groundwater. This paper applies a hydro-economic modelling framework to an aquifer, El Salobral-Los Llanos aquifer (Mancha Oriental, Spain), where nitrate concentrations higher than those allowed by the EU Water Framework Directive and Groundwater Directive are locally found due to the intense fertilizer use in irrigated crops. The approach allows defining the economically optimal allocation of spatially variable fertilizer standards in agricultural basins using a hydro-economic model that links the fertilizer application with groundwater nitrate concentration at different control sites while maximizing net economic benefits. The methodology incorporates results from agronomic simulations, groundwater flow and transport into a management framework that yields the fertilizer allocation that maximizes benefits in agriculture while meeting the environmental standards. The cost of applying fertilizer standards was estimated as the difference between the private net revenues from actual application and the scenarios generated considering the application of the standards. Furthermore, the cost of applying fertilizer standards was compared with the cost of taxing nitrogen fertilizers in order to reduce the fertilizer use to a level that the nitrate concentration in groundwater was below the limit. The results show the required reduction of fertilizer application in the different crop areas depending on its location with regards to the control sites, crop types and soil-plant conditions, groundwater flow and transport processes, time horizon for meeting the standards, and the cost of implementing such a policy (as forgone benefits). According to the results, a high fertilizer price would be required to reduce nitrate concentrations in groundwater below the standard of 50 mg/l. In this particular case, it is more cost-efficient to apply standards to fertilizer use than taxes, although the instrument of fertilizer standards is more difficult to implement and control.

Optimized maritime emergency resource allocation under dynamic demand.

PubMed

Zhang, Wenfen; Yan, Xinping; Yang, Jiaqi

2017-01-01

Emergency resource is important for people evacuation and property rescue when accident occurs. The relief efforts could be promoted by a reasonable emergency resource allocation schedule in advance. As the marine environment is complicated and changeful, the place, type, severity of maritime accident is uncertain and stochastic, bringing about dynamic demand of emergency resource. Considering dynamic demand, how to make a reasonable emergency resource allocation schedule is challenging. The key problem is to determine the optimal stock of emergency resource for supplier centers to improve relief efforts. This paper studies the dynamic demand, and which is defined as a set. Then a maritime emergency resource allocation model with uncertain data is presented. Afterwards, a robust approach is developed and used to make sure that the resource allocation schedule performs well with dynamic demand. Finally, a case study shows that the proposed methodology is feasible in maritime emergency resource allocation. The findings could help emergency manager to schedule the emergency resource allocation more flexibly in terms of dynamic demand.

Optimized maritime emergency resource allocation under dynamic demand

PubMed Central

Yan, Xinping; Yang, Jiaqi

2017-01-01

Emergency resource is important for people evacuation and property rescue when accident occurs. The relief efforts could be promoted by a reasonable emergency resource allocation schedule in advance. As the marine environment is complicated and changeful, the place, type, severity of maritime accident is uncertain and stochastic, bringing about dynamic demand of emergency resource. Considering dynamic demand, how to make a reasonable emergency resource allocation schedule is challenging. The key problem is to determine the optimal stock of emergency resource for supplier centers to improve relief efforts. This paper studies the dynamic demand, and which is defined as a set. Then a maritime emergency resource allocation model with uncertain data is presented. Afterwards, a robust approach is developed and used to make sure that the resource allocation schedule performs well with dynamic demand. Finally, a case study shows that the proposed methodology is feasible in maritime emergency resource allocation. The findings could help emergency manager to schedule the emergency resource allocation more flexibly in terms of dynamic demand. PMID:29240792

Cost Accounting in Higher Education. Simplified Macro- and Micro-Costing Techniques.

ERIC Educational Resources Information Center

Jenny, Hans H.

This manual covers cost accounting applications and techniques as they apply to institutions of higher education, focusing mainly on the different methods of allocating costs. The manual covers four major costing topics: aggregate institution and systemwide costs; major academic and administrative program costs; academic and administrative…

Users Manual for FAA Cost Allocation Model.

DTIC Science & Technology

1986-12-01

29 2.10 Ramsey Files................29 2.11 Allocation Tables.............33 2.12 MINSYS....................34 2.13 TAXRAM1...Budget V p. ARTRFUT1~TOWRFUTI " ’T RA RF UT 1 FSSRFUT1 Ramsey Pricing Allocations to User Groups i OPSRFUTI OPS RFUIA V 08RFUTI MINSYS GA Minimum...Splits Aviation Standards--O&M Budget V ARTRFUT 2 TOWRFUT2 TRARFUT2 FSSRFUT2 Ramsey Pricing Allocations to User Groups OPSRFU2 OPSVRFU 2A OPSVFUT2

Systematic mapping review about costs and economic evaluations of skin conditions and diseases in the aged.

PubMed

Lichterfeld-Kottner, Andrea; Hahnel, Elisabeth; Blume-Peytavi, Ulrike; Kottner, Jan

2017-02-01

Skin conditions and dermatological diseases associated with advanced age (e.g. fungal infection, dry skin and itch) receive increasingly attention in clinical practice and research. Cost and economic evaluations are important sources to inform priority setting and ressource allocation decisions in healthcare. The economics of skin conditions in aged populations has not been systematically reviewed so far. The aim of this mapping review was to summarize the economic evidence of selected skin conditions in the aged (65 + years). A mapping literature review and evidence summary was conducted. Searches were conducted in data bases Medline and Embase via OVID. Cinahl was searched using EBSCO. References lists of potential eligible studies, reviews, guidelines or other sources were screened for additional literature. For evaluation of methodological quality of full economic analyses the Consensus on Health Economic Criteria (CHEC) checklist was used. Database searches resulted in 1388 records. A total of 270 articles were read in full-text. Thirty-five publications were finally included in the data analysis reporting 38 economic analyses. Ten cost of illness analyses and 26 cost-effectiveness analyses reporting about pressure ulcers, skin tears, pressure ulcers, incontinence associated dermatitis and intertrigo/contact dermatitis/candidiasis treatment and prevention and onychomycosis testing were identified. Limited evidence indicated that low air loss beds were more cost effective than standard beds for prevention of pressure ulcers. Standardized skin care regimens seem to lower the incidence of pressure ulcers, skin tears and IAD but a cost saving effect was not always observed. Findings of this mapping review indicate that there is a paucity of high quality evidence regarding the economic impact of age-associated skin conditions and diseases. Substantial heterogeneity in terms of study design, evaluation perspective, time period, and way of cost estimation was identified. Because of the overall low methodological quality clear cut conclusions cannot be drawn. Robust and large scales economic evaluations about skin conditions and disease in aged populations are needed in the future. Copyright © 2016 Tissue Viability Society. Published by Elsevier Ltd. All rights reserved.

Pricing of NASA Space Shuttle transportation system cargo

NASA Technical Reports Server (NTRS)

Hale, C. W.

1979-01-01

A two-part pricing policy is investigated as the most feasible method of pricing the transportation services to be provided by NASA's SSTS. Engineering cost estimates and a deterministic operating cost model generate a data base and develop a procedure for pricing the services of the SSTS. It is expected that the SSTS will have a monopoly on space material processing in areas of crystal growth, glass processing, metallurgical space applications, and biomedical processes using electrophoresis which will require efficient pricing. Pricing problems, the SSTS operating costs based on orbit elevation, number of launch sites, and number of flights, capital costs of the SSTS, research and development costs, allocation of joint transportation costs of the SSTS to a particular space processing activity, and rates for the SSTS are discussed. It is concluded that joint costs for commercial cargoes carried in the SSTS can be most usefully handled by making cost allocations based on proportionate capacity utilization.

28 CFR 100.13 - Directly assignable costs.

Code of Federal Regulations, 2010 CFR

2010-07-01

... cost may be treated as a directly allocable cost if the accounting treatment is consistently applied within the carrier's accounting system and the application produces substantially the same results as...

Estimating the costs of psychiatric hospital services at a public health facility in Nigeria.

PubMed

Ezenduka, Charles; Ichoku, Hyacinth; Ochonma, Ogbonnia

2012-09-01

Information on the cost of mental health services in Africa is very limited even though mental health disorders represent a significant public health concern, in terms of health and economic impact. Cost analysis is important for planning and for efficiency in the provision of hospital services. The study estimated the total and unit costs of psychiatric hospital services to guide policy and psychiatric hospital management efficiency in Nigeria. The study was exploratory and analytical, examining 2008 data. A standard costing methodology based on ingredient approach was adopted combining top-down method with step-down approach to allocate resources (overhead and indirect costs) to the final cost centers. Total and unit cost items related to the treatment of psychiatric patients (including the costs of personnel, overhead and annualised costs of capital items) were identified and measured on the basis of outpatients' visits, inpatients' days and inpatients' admissions. The exercise reflected the input-output process of hospital services where inputs were measured in terms of resource utilisation and output measured by activities carried out at both the outpatient and inpatient departments. In the estimation process total costs were calculated at every cost center/department and divided by a measure of corresponding patient output to produce the average cost per output. This followed a stepwise process of first allocating the direct costs of overhead to the intermediate and final cost centers and from intermediate cost centers to final cost centers for the calculation of total and unit costs. Costs were calculated from the perspective of the healthcare facility, and converted to the US Dollars at the 2008 exchange rate. Personnel constituted the greatest resource input in all departments, averaging 80% of total hospital cost, reflecting the mix of capital and recurrent inputs. Cost per inpatient day, at $56 was equivalent to 1.4 times the cost per outpatient visit at $41, while cost per emergency visit was about two times the cost per outpatient visit. The cost of one psychiatric inpatient admission averaged $3,675, including the costs of drugs and laboratory services, which was equivalent to the cost of 90 outpatients' visits. Cost of drugs was about 4.4% of the total costs and each prescription averaged $7.48. The male ward was the most expensive cost center. Levels of subsidization for inpatient services were over 90% while ancillary services were not subsidized hence full cost recovery. The hospital costs were driven by personnel which reflected the mix of inputs that relied most on technical manpower. The unit cost estimates are significantly higher than the upper limit range for low income countries based on the WHO-CHOICE estimates. Findings suggest a scope for improving efficiency of resource use given the high proportion of fixed costs which indicates excess capacity. Adequate research is needed for effective comparisons and valid assessment of efficiency in psychiatric hospital services in Africa. The unit cost estimates will be useful in making projections for total psychiatric hospital package and a basis for determining the cost of specific neuropsychiatric cases.

Development of Regional Supply Functions and a Least-Cost Model for Allocating Water Resources in Utah: A Parametric Linear Programming Approach.

DTIC Science & Technology

SYSTEMS ANALYSIS, * WATER SUPPLIES, MATHEMATICAL MODELS, OPTIMIZATION, ECONOMICS, LINEAR PROGRAMMING, HYDROLOGY, REGIONS, ALLOCATIONS, RESTRAINT, RIVERS, EVAPORATION, LAKES, UTAH, SALVAGE, MINES(EXCAVATIONS).

Activity-Based Costing in the Naval Postgraduate School

DTIC Science & Technology

2015-03-01

SCHOOL ACTIVITY-BASED COSTING MODEL ...29 A. MODELING ISSUES AND LIMITATIONS ..............................................29 B. COST POOL ALLOCATIONS TO PRODUCTION DEPARTMENTS...Activity, Monterey Bay (NSAMB). As such, MWR is not included in the costing model . Similarly, the cost of student salaries and benefits are not

48 CFR 9905.505-50 - Techniques for application.

Code of Federal Regulations, 2010 CFR

2010-10-01

... this cost accounting principle does not require that allocation of unallowable costs to final cost.... 9905.505-50 Section 9905.505-50 Federal Acquisition Regulations System COST ACCOUNTING STANDARDS BOARD... ACCOUNTING STANDARDS COST ACCOUNTING STANDARDS FOR EDUCATIONAL INSTITUTIONS 9905.505-50 Techniques for...

Design and methodological considerations of an effectiveness trial of a computer-assisted intervention: an example from the NIDA Clinical Trials Network.

PubMed

Campbell, Aimee N C; Nunes, Edward V; Miele, Gloria M; Matthews, Abigail; Polsky, Daniel; Ghitza, Udi E; Turrigiano, Eva; Bailey, Genie L; VanVeldhuisen, Paul; Chapdelaine, Rita; Froias, Autumn; Stitzer, Maxine L; Carroll, Kathleen M; Winhusen, Theresa; Clingerman, Sara; Perez, Livangelie; McClure, Erin; Goldman, Bruce; Crowell, A Rebecca

2012-03-01

Computer-assisted interventions hold the promise of minimizing two problems that are ubiquitous in substance abuse treatment: the lack of ready access to treatment and the challenges to providing empirically-supported treatments. Reviews of research on computer-assisted treatments for mental health and substance abuse report promising findings, but study quality and methodological limitations remain an issue. In addition, relatively few computer-assisted treatments have been tested among illicit substance users. This manuscript describes the methodological considerations of a multi-site effectiveness trial conducted within the National Institute on Drug Abuse's (NIDA's) National Drug Abuse Treatment Clinical Trials Network (CTN). The study is evaluating a web-based version of the Community Reinforcement Approach, in addition to prize-based contingency management, among 500 participants enrolled in 10 outpatient substance abuse treatment programs. Several potential effectiveness trial designs were considered and the rationale for the choice of design in this study is described. The study uses a randomized controlled design (with independent treatment arm allocation), intention-to-treat primary outcome analysis, biological markers for the primary outcome of abstinence, long-term follow-up assessments, precise measurement of intervention dose, and a cost-effectiveness analysis. Input from community providers during protocol development highlighted potential concerns and helped to address issues of practicality and feasibility. Collaboration between providers and investigators supports the utility of infrastructures that enhance research partnerships to facilitate effectiveness trials and dissemination of promising, technologically innovative treatments. Outcomes from this study will further the empirical knowledge base on the effectiveness and cost-effectiveness of computer-assisted treatment in clinical treatment settings. Copyright © 2011 Elsevier Inc. All rights reserved.

Design and Methodological Considerations of an Effectiveness Trial of a Computer-assisted Intervention: An Example from the NIDA Clinical Trials Network

PubMed Central

Campbell, Aimee N. C.; Nunes, Edward V.; Miele, Gloria M.; Matthews, Abigail; Polsky, Daniel; Ghitza, Udi E.; Turrigiano, Eva; Bailey, Genie L.; VanVeldhuisen, Paul; Chapdelaine, Rita; Froias, Autumn; Stitzer, Maxine L.; Carroll, Kathleen M.; Winhusen, Theresa; Clingerman, Sara; Perez, Livangelie; McClure, Erin; Goldman, Bruce; Crowell, A. Rebecca

2011-01-01

Computer-assisted interventions hold the promise of minimizing two problems that are ubiquitous in substance abuse treatment: the lack of ready access to treatment and the challenges to providing empirically-supported treatments. Reviews of research on computer-assisted treatments for mental health and substance abuse report promising findings, but study quality and methodological limitations remain an issue. In addition, relatively few computer-assisted treatments have been tested among illicit substance users. This manuscript describes the methodological considerations of a multi-site effectiveness trial conducted within the National Institute on Drug Abuse's (NIDA's) National Drug Abuse Treatment Clinical Trials Network (CTN). The study is evaluating a web-based version of the Community Reinforcement Approach, in addition to prize-based contingency management, among 500 participants enrolled in 10 outpatient substance abuse treatment programs. Several potential effectiveness trial designs were considered and the rationale for the choice of design in this study is described. The study uses a randomized controlled design (with independent treatment arm allocation), intention-to-treat primary outcome analysis, biological markers for the primary outcome of abstinence, long-term follow-up assessments, precise measurement of intervention dose, and a cost-effectiveness analysis. Input from community providers during protocol development highlighted potential concerns and helped to address issues of practicality and feasibility. Collaboration between providers and investigators supports the utility of infrastructures that enhance research partnerships to facilitate effectiveness trials and dissemination of promising, technologically innovative treatments. Outcomes from this study will further the empirical knowledge base on the effectiveness and cost-effectiveness of computer-assisted treatment in clinical treatment settings. PMID:22085803

49 CFR 266.11 - Allowable costs.

Code of Federal Regulations, 2010 CFR

2010-10-01

... TRANSPORTATION ACT § 266.11 Allowable costs. Allowable costs include only the following costs which are properly allocable to the work performed: Planning and program operation costs which are allowed under Federal... 49 Transportation 4 2010-10-01 2010-10-01 false Allowable costs. 266.11 Section 266.11...

Financial Impact of Liver Sharing and Organ Procurement Organizations' Experience With Share 35: Implications for National Broader Sharing.

PubMed

Fernandez, H; Weber, J; Barnes, K; Wright, L; Levy, M

2016-01-01

The Share 35 policy for organ allocation, which was adopted in June 2013, allocates livers regionally for candidates with Model for End-Stage Liver Disease scores of 35 or greater. The authors analyzed the costs resulting from the increased movement of allografts related to this new policy. Using a sample of nine organ procurement organizations, representing 17% of the US population and 19% of the deceased donors in 2013, data were obtained on import and export costs before Share 35 implementation (June 15, 2012, to June 14, 2013) and after Share 35 implementation (June 15, 2013, to June 14, 2014). Results showed that liver import rates increased 42%, with an increased cost of 51%, while export rates increased 112%, with an increased cost of 127%. When the costs of importing and exporting allografts were combined, the total change in costs for all nine organ procurement organizations was $11 011 321 after Share 35 implementation. Extrapolating these costs nationally resulted in an increased yearly cost of $68 820 756 by population or $55 056 605 by number of organ donors. Any alternative allocation proposal needs to account for the financial implications to the transplant infrastructure. © Copyright 2015 The American Society of Transplantation and the American Society of Transplant Surgeons.

2 CFR Appendix E to Part 225 - State and Local Indirect Cost Rate Proposals

Code of Federal Regulations, 2010 CFR

2010-01-01

... been incurred for common or joint purposes. These costs benefit more than one cost objective and cannot... other activities as appropriate, indirect costs are those remaining to be allocated to benefitted cost... cost pool” is the accumulated costs that jointly benefit two or more programs or other cost objectives...

The 'bankability' of the new waste technologies: an econometric method for risk sharing in private finance waste contracts.

PubMed

Black, I; Seaton, R; Chackiath, S; Wagland, S T; Pollard, S J T; Longhurst, P J

2011-12-01

The identification of risk and its appropriate allocation to partners in project consortia is essential for minimizing overall project risks, ensuring timely delivery and maximizing benefit for money invested. Risk management guidance available from government bodies, especially in the UK, does not specify methodologies for quantitative risk assessment, nor does it offer a procedure for allocating risk among project partners. Here, a methodology to quantify project risk and potential approaches to allocating risk and their implications are discussed. Construction and operation of a waste management facility through a public-private finance contract are discussed. Public-private partnership contracts are special purpose vehicle (SPV) financing methods promoted by the UK government to boost private sector investment in facilities for public service enhancement. Our findings question the appropriateness of using standard deviation as a measure for project risk and confirm the concept of portfolio theory, suggesting the pooling of risk can reduce total risk and its impact.

Variability in Costs across Hospital Wards. A Study of Chinese Hospitals

PubMed Central

Adam, Taghreed; Evans, David B.; Ying, Bian; Murray, Christopher J. L.

2014-01-01

Introduction Analysts estimating the costs or cost-effectiveness of health interventions requiring hospitalization often cut corners because they lack data and the costs of undertaking full step-down costing studies are high. They sometimes use the costs taken from a single hospital, sometimes use simple rules of thumb for allocating total hospital costs between general inpatient care and the outpatient department, and sometimes use the average cost of an inpatient bed-day instead of a ward-specific cost. Purpose In this paper we explore for the first time the extent and the causes of variation in ward-specific costs across hospitals, using data from China. We then use the resulting model to show how ward-specific costs for hospitals outside the data set could be estimated using information on the determinants identified in the paper. Methodology Ward-specific costs estimated using step-down costing methods from 41 hospitals in 12 provinces of China were used. We used seemingly unrelated regressions to identify the determinants of variability in the ratio of the costs of specific wards to that of the outpatient department, and explain how this can be used to generate ward-specific unit costs. Findings Ward-specific unit costs varied considerably across hospitals, ranging from 1 to 24 times the unit cost in the outpatient department — average unit costs are not a good proxy for costs at specialty wards in general. The most important sources of variability were the number of staff and the level of capacity utilization. Practice Implications More careful hospital costing studies are clearly needed. In the meantime, we have shown that in China it is possible to estimate ward-specific unit costs taking into account key determinants of variability in costs across wards. This might well be a better alternative than using simple rules of thumb or using estimates from a single study. PMID:24874566

School District Program Cost Accounting: An Alternative Approach

ERIC Educational Resources Information Center

Hentschke, Guilbert C.

1975-01-01

Discusses the value for school districts of a program cost accounting system and examines different approaches to generating program cost data, with particular emphasis on the "cost allocation to program system" (CAPS) and the traditional "transaction-based system." (JG)

The Chicago-Iowa City passenger rail program : fact sheet.

DOT National Transportation Integrated Search

2011-02-23

Project costs : Overall cost: $310 million : Costs allocated between Iowa and Illinois : Iowa and Illinois submitted a joint application for $248 : million (up to 80 percent of the project cost) from the : High-Speed Intercity Passenger R...

River water quality management considering agricultural return flows: application of a nonlinear two-stage stochastic fuzzy programming.

PubMed

Tavakoli, Ali; Nikoo, Mohammad Reza; Kerachian, Reza; Soltani, Maryam

2015-04-01

In this paper, a new fuzzy methodology is developed to optimize water and waste load allocation (WWLA) in rivers under uncertainty. An interactive two-stage stochastic fuzzy programming (ITSFP) method is utilized to handle parameter uncertainties, which are expressed as fuzzy boundary intervals. An iterative linear programming (ILP) is also used for solving the nonlinear optimization model. To accurately consider the impacts of the water and waste load allocation strategies on the river water quality, a calibrated QUAL2Kw model is linked with the WWLA optimization model. The soil, water, atmosphere, and plant (SWAP) simulation model is utilized to determine the quantity and quality of each agricultural return flow. To control pollution loads of agricultural networks, it is assumed that a part of each agricultural return flow can be diverted to an evaporation pond and also another part of it can be stored in a detention pond. In detention ponds, contaminated water is exposed to solar radiation for disinfecting pathogens. Results of applying the proposed methodology to the Dez River system in the southwestern region of Iran illustrate its effectiveness and applicability for water and waste load allocation in rivers. In the planning phase, this methodology can be used for estimating the capacities of return flow diversion system and evaporation and detention ponds.

Decision-making in crisis: Applying a healthcare triage methodology to business continuity management.

PubMed

Moore, Bethany; Bone, Eric A

2017-01-01

The concept of triage in healthcare has been around for centuries and continues to be applied today so that scarce resources are allocated according to need. A business impact analysis (BIA) is a form of triage in that it identifies which processes are most critical, which to address first and how to allocate limited resources. On its own, however, the BIA provides only a roadmap of the impacts and interdependencies of an event. When disaster strikes, organisational decision-makers often face difficult decisions with regard to allocating limited resources between multiple 'mission-critical' functions. Applying the concept of triage to business continuity provides those decision-makers navigating a rapidly evolving and unpredictable event with a path that protects the fundamental priorities of the organisation. A business triage methodology aids decision-makers in times of crisis by providing a simplified framework for decision-making based on objective, evidence-based criteria, which is universally accepted and understood. When disaster strikes, the survival of the organisation depends on critical decision-making and quick actions to stabilise the incident. This paper argues that organisations need to supplement BIA processes with a decision-making triage methodology that can be quickly applied during the chaos of an actual event.

The impact of changes in tobacco control funding on healthcare expenditures in California, 2012-2016.

PubMed

Max, Wendy; Sung, Hai-Yen; Lightwood, James

2013-05-01

This study presents estimates of the impact of changes in California tobacco control funding on healthcare expenditures for 2012-2016 under four funding scenarios. Smoking prevalence is projected using a cointegrated time series regression model. Smoking-attributable healthcare expenditures are estimated with econometric models that use a prevalence-based annual cost approach and an excess cost methodology. If tobacco control spending in California remains at the current level of 5 cents per pack (base case), smoking prevalence will increase from 12.2% in 2011 to 12.7% in 2016. If funding is cut in half, smoking prevalence will increase to 12.9% in 2016 and smoking-attributable healthcare expenditures will be $307 million higher over this time period than in the base case. If the tobacco tax is increased by $1.00 per pack with 20 cents per pack allocated to tobacco control, smoking prevalence will fall to 10.4% in 2016 and healthcare expenditures between 2012 and 2016 will be $3.3 billion less than in the base case. If funding is increased to the Centers for Disease Control and Prevention recommended level, smoking prevalence will fall to 10.6% in 2016 and there will be savings in healthcare expenditures of $4.7 billion compared to the base case due to the large reduction in heavy smoking prevalence. California's highly successful tobacco control program will become less effective over time because inflation is eroding the 5 cents per pack currently allocated to tobacco control activities. More aggressive action needs to be taken to reduce smoking prevalence and healthcare expenditures in the future.

Enhancements and Algorithms for Avionic Information Processing System Design Methodology.

DTIC Science & Technology

1982-06-16

programming algorithm is enhanced by incorporating task precedence constraints and hardware failures. Stochastic network methods are used to analyze...allocations in the presence of random fluctuations. Graph theoretic methods are used to analyze hardware designs, and new designs are constructed with...There, spatial dynamic programming (SDP) was used to solve a static, deterministic software allocation problem. Under the current contract the SDP

48 CFR 52.216-15 - Predetermined Indirect Cost Rates.

Code of Federal Regulations, 2010 CFR

2010-10-01

.... (c) Allowability of costs and acceptability of cost allocation methods shall be determined in...) the period for which the rates apply, and (4) the specific items treated as direct costs or any changes in the items previously agreed to be direct costs. The indirect cost rate agreement shall not...

Costs of task allocation with local feedback: Effects of colony size and extra workers in social insects and other multi-agent systems.

PubMed

Radeva, Tsvetomira; Dornhaus, Anna; Lynch, Nancy; Nagpal, Radhika; Su, Hsin-Hao

2017-12-01

Adaptive collective systems are common in biology and beyond. Typically, such systems require a task allocation algorithm: a mechanism or rule-set by which individuals select particular roles. Here we study the performance of such task allocation mechanisms measured in terms of the time for individuals to allocate to tasks. We ask: (1) Is task allocation fundamentally difficult, and thus costly? (2) Does the performance of task allocation mechanisms depend on the number of individuals? And (3) what other parameters may affect their efficiency? We use techniques from distributed computing theory to develop a model of a social insect colony, where workers have to be allocated to a set of tasks; however, our model is generalizable to other systems. We show, first, that the ability of workers to quickly assess demand for work in tasks they are not currently engaged in crucially affects whether task allocation is quickly achieved or not. This indicates that in social insect tasks such as thermoregulation, where temperature may provide a global and near instantaneous stimulus to measure the need for cooling, for example, it should be easy to match the number of workers to the need for work. In other tasks, such as nest repair, it may be impossible for workers not directly at the work site to know that this task needs more workers. We argue that this affects whether task allocation mechanisms are under strong selection. Second, we show that colony size does not affect task allocation performance under our assumptions. This implies that when effects of colony size are found, they are not inherent in the process of task allocation itself, but due to processes not modeled here, such as higher variation in task demand for smaller colonies, benefits of specialized workers, or constant overhead costs. Third, we show that the ratio of the number of available workers to the workload crucially affects performance. Thus, workers in excess of those needed to complete all tasks improve task allocation performance. This provides a potential explanation for the phenomenon that social insect colonies commonly contain inactive workers: these may be a 'surplus' set of workers that improves colony function by speeding up optimal allocation of workers to tasks. Overall our study shows how limitations at the individual level can affect group level outcomes, and suggests new hypotheses that can be explored empirically.

Costs of task allocation with local feedback: Effects of colony size and extra workers in social insects and other multi-agent systems

PubMed Central

Dornhaus, Anna; Su, Hsin-Hao

2017-01-01

Adaptive collective systems are common in biology and beyond. Typically, such systems require a task allocation algorithm: a mechanism or rule-set by which individuals select particular roles. Here we study the performance of such task allocation mechanisms measured in terms of the time for individuals to allocate to tasks. We ask: (1) Is task allocation fundamentally difficult, and thus costly? (2) Does the performance of task allocation mechanisms depend on the number of individuals? And (3) what other parameters may affect their efficiency? We use techniques from distributed computing theory to develop a model of a social insect colony, where workers have to be allocated to a set of tasks; however, our model is generalizable to other systems. We show, first, that the ability of workers to quickly assess demand for work in tasks they are not currently engaged in crucially affects whether task allocation is quickly achieved or not. This indicates that in social insect tasks such as thermoregulation, where temperature may provide a global and near instantaneous stimulus to measure the need for cooling, for example, it should be easy to match the number of workers to the need for work. In other tasks, such as nest repair, it may be impossible for workers not directly at the work site to know that this task needs more workers. We argue that this affects whether task allocation mechanisms are under strong selection. Second, we show that colony size does not affect task allocation performance under our assumptions. This implies that when effects of colony size are found, they are not inherent in the process of task allocation itself, but due to processes not modeled here, such as higher variation in task demand for smaller colonies, benefits of specialized workers, or constant overhead costs. Third, we show that the ratio of the number of available workers to the workload crucially affects performance. Thus, workers in excess of those needed to complete all tasks improve task allocation performance. This provides a potential explanation for the phenomenon that social insect colonies commonly contain inactive workers: these may be a ‘surplus’ set of workers that improves colony function by speeding up optimal allocation of workers to tasks. Overall our study shows how limitations at the individual level can affect group level outcomes, and suggests new hypotheses that can be explored empirically. PMID:29240763

42 CFR 412.22 - Excluded hospitals and hospital units: General rules.

Code of Federal Regulations, 2010 CFR

2010-10-01

... must meet the governance and control requirements at paragraphs (e)(1)(i) through (e)(1)(iv) of this... allocates costs and maintains adequate statistical data to support the basis of allocation. (G) It reports...

Ramsey waits: allocating public health service resources when there is rationing by waiting.

PubMed

Gravelle, Hugh; Siciliani, Luigi

2008-09-01

The optimal allocation of a public health care budget across treatments must take account of the way in which care is rationed within treatments since this will affect their marginal value. We investigate the optimal allocation rules for public health care systems where user charges are fixed and care is rationed by waiting. The optimal waiting time is higher for treatments with demands more elastic to waiting time, higher costs, lower charges, smaller marginal welfare loss from waiting by treated patients, and smaller marginal welfare losses from under-consumption of care. The results hold for a wide range of welfarist and non-welfarist objective functions and for systems in which there is also a private health care sector. They imply that allocation rules based purely on cost effectiveness ratios are suboptimal because they assume that there is no rationing within treatments.

Effect of social influence on effort-allocation for monetary rewards.

PubMed

Gilman, Jodi M; Treadway, Michael T; Curran, Max T; Calderon, Vanessa; Evins, A Eden

2015-01-01

Though decades of research have shown that people are highly influenced by peers, few studies have directly assessed how the value of social conformity is weighed against other types of costs and benefits. Using an effort-based decision-making paradigm with a novel social influence manipulation, we measured how social influence affected individuals' decisions to allocate effort for monetary rewards during trials with either high or low probability of receiving a reward. We found that information about the effort-allocation of peers modulated participant choices, specifically during conditions of low probability of obtaining a reward. This suggests that peer influence affects effort-based choices to obtain rewards especially under conditions of risk. This study provides evidence that people value social conformity in addition to other costs and benefits when allocating effort, and suggests that neuroeconomic studies that assess trade-offs between effort and reward should consider social environment as a factor that can influence decision-making.

The Development of a Methodology for Estimating the Cost of Air Force On-the-Job Training.

ERIC Educational Resources Information Center

Samers, Bernard N.; And Others

The Air Force uses a standardized costing methodology for resident technical training schools (TTS); no comparable methodology exists for computing the cost of on-the-job training (OJT). This study evaluates three alternative survey methodologies and a number of cost models for estimating the cost of OJT for airmen training in the Administrative…

48 CFR 9904.402 - Cost accounting standard-consistency in allocating costs incurred for the same purpose.

Code of Federal Regulations, 2010 CFR

2010-10-01

... Regulations System COST ACCOUNTING STANDARDS BOARD, OFFICE OF FEDERAL PROCUREMENT POLICY, OFFICE OF MANAGEMENT AND BUDGET PROCUREMENT PRACTICES AND COST ACCOUNTING STANDARDS COST ACCOUNTING STANDARDS 9904.402 Cost... 48 Federal Acquisition Regulations System 7 2010-10-01 2010-10-01 false Cost accounting standard...

Designing a mathematical model for integrating dynamic cellular manufacturing into supply chain system

NASA Astrophysics Data System (ADS)

Aalaei, Amin; Davoudpour, Hamid

2012-11-01

This article presents designing a new mathematical model for integrating dynamic cellular manufacturing into supply chain system with an extensive coverage of important manufacturing features consideration of multiple plants location, multi-markets allocation, multi-period planning horizons with demand and part mix variation, machine capacity, and the main constraints are demand of markets satisfaction in each period, machine availability, machine time-capacity, worker assignment, available time of worker, production volume for each plant and the amounts allocated to each market. The aim of the proposed model is to minimize holding and outsourcing costs, inter-cell material handling cost, external transportation cost, procurement & maintenance and overhead cost of machines, setup cost, reconfiguration cost of machines installation and removal, hiring, firing and salary worker costs. Aimed to prove the potential benefits of such a design, presented an example is shown using a proposed model.

Assessing the cost of laparotomy at a rural district hospital in Rwanda using time‐driven activity‐based costing

PubMed Central

Odhiambo, J.; Riviello, R.; Lin, Y.; Nkurunziza, T.; Shrime, M.; Maine, R.; Omondi, J. M.; Mpirimbanyi, C.; de la Paix Sebakarane, J.; Hagugimana, P.; Rusangwa, C.; Hedt‐Gauthier, B.

2018-01-01

Background In low‐ and middle‐income countries, the majority of patients lack access to surgical care due to limited personnel and infrastructure. The Lancet Commission on Global Surgery recommended laparotomy for district hospitals. However, little is known about the cost of laparotomy and associated clinical care in these settings. Methods This costing study included patients with acute abdominal conditions at three rural district hospitals in 2015 in Rwanda, and used a time‐driven activity‐based costing methodology. Capacity cost rates were calculated for personnel, location and hospital indirect costs, and multiplied by time estimates to obtain allocated costs. Costs of medications and supplies were based on purchase prices. Results Of 51 patients with an acute abdominal condition, 19 (37 per cent) had a laparotomy; full costing data were available for 17 of these patients, who were included in the costing analysis. The total cost of an entire care cycle for laparotomy was US$1023·40, which included intraoperative costs of US$427·15 (41·7 per cent) and preoperative and postoperative costs of US$596·25 (58·3 per cent). The cost of medicines was US$358·78 (35·1 per cent), supplies US$342·15 (33·4 per cent), personnel US$150·39 (14·7 per cent), location US$89·20 (8·7 per cent) and hospital indirect cost US$82·88 (8·1 per cent). Conclusion The intraoperative cost of laparotomy was similar to previous estimates, but any plan to scale‐up laparotomy capacity at district hospitals should consider the sizeable preoperative and postoperative costs. Although lack of personnel and limited infrastructure are commonly cited surgical barriers at district hospitals, personnel and location costs were among the lowest cost contributors; similar location‐related expenses at tertiary hospitals might be higher than at district hospitals, providing further support for decentralization of these services.

Cost-effectiveness of an adjustment group for people with multiple sclerosis and low mood: a randomized trial.

PubMed

Humphreys, Ioan; Drummond, Avril E R; Phillips, Ceri; Lincoln, Nadina B

2013-11-01

To evaluate the cost effectiveness of a psychological adjustment group shown to be clinically effective in comparison with usual care for people with multiple sclerosis. Randomized controlled trial with comparison of costs and calculation of incremental cost effectiveness ratio. Community. People with multiple sclerosis were screened on the General Health Questionnaire 12 and Hospital Anxiety and Depression Scale, and those with low mood were recruited. Participants randomly allocated to the adjustment group received six group treatment sessions. The control group received usual care, which did not include psychological interventions. Outcomes were assessed four and eight months after randomization, blind to group allocation. The costs were assessed from a service use questionnaire and information provided on medication. Quality of life was assessed using the EQ-5D. Of the 311 patients identified, 221 (71%) met the criteria for having low mood. Of these, 72 were randomly allocated to receive treatment and 79 to usual care. Over eight months follow-up there was a decrease in the combined average costs of £378 per intervention respondent and an increase in the costs of £297 per patient in the control group, which was a significant difference (p=0.03). The incremental cost-effectiveness ratio indicated that the cost per point reduction on the Beck depression inventory-II was £118. In the short term, the adjustment group programme was cost effective when compared with usual care, for people with multiple sclerosis presenting with low mood. The longer-term costs need to be assessed.

Planning multiple movements within a fixed time limit: The cost of constrained time allocation in a visuo-motor task

PubMed Central

Zhang, Hang; Wu, Shih-Wei; Maloney, Laurence T.

2010-01-01

S.-W. Wu, M. F. Dal Martello, and L. T. Maloney (2009) evaluated subjects' performance in a visuo-motor task where subjects were asked to hit two targets in sequence within a fixed time limit. Hitting targets earned rewards and Wu et al. varied rewards associated with targets. They found that subjects failed to maximize expected gain; they failed to invest more time in the movement to the more valuable target. What could explain this lack of response to reward? We first considered the possibility that subjects require training in allocating time between two movements. In Experiment 1, we found that, after extensive training, subjects still failed: They did not vary time allocation with changes in payoff. However, their actual gains equaled or exceeded the expected gain of an ideal time allocator, indicating that constraining time itself has a cost for motor accuracy. In a second experiment, we found that movements made under externally imposed time limits were less accurate than movements made with the same timing freely selected by the mover. Constrained time allocation cost about 17% in expected gain. These results suggest that there is no single speed–accuracy tradeoff for movement in our task and that subjects pursued different motor strategies with distinct speed–accuracy tradeoffs in different conditions. PMID:20884550

12 CFR 211.42 - Definitions.

Code of Federal Regulations, 2010 CFR

2010-01-01

... subpart: (a) Administrative cost means those costs which are specifically identified with negotiating, processing and consummating the loan. These costs include, but are not necessarily limited to: legal fees; costs of preparing and processing loan documents; and an allocable portion of salaries and related...

PRIORITIES FOR HEALTH ECONOMIC METHODOLOGICAL RESEARCH: RESULTS OF AN EXPERT CONSULTATION.

PubMed

Tordrup, David; Chouaid, Christos; Cuijpers, Pim; Dab, William; van Dongen, Johanna Maria; Espin, Jaime; Jönsson, Bengt; Léonard, Christian; McDaid, David; McKee, Martin; Miguel, José Pereira; Patel, Anita; Reginster, Jean-Yves; Ricciardi, Walter; Rutten-van Molken, Maureen; Rupel, Valentina Prevolnik; Sach, Tracey; Sassi, Franco; Waugh, Norman; Bertollini, Roberto

2017-01-01

The importance of economic evaluation in decision making is growing with increasing budgetary pressures on health systems. Diverse economic evidence is available for a range of interventions across national contexts within Europe, but little attention has been given to identifying evidence gaps that, if filled, could contribute to more efficient allocation of resources. One objective of the Research Agenda for Health Economic Evaluation project is to determine the most important methodological evidence gaps for the ten highest burden conditions in the European Union (EU), and to suggest ways of filling these gaps. The highest burden conditions in the EU by Disability Adjusted Life Years were determined using the Global Burden of Disease study. Clinical interventions were identified for each condition based on published guidelines, and economic evaluations indexed in MEDLINE were mapped to each intervention. A panel of public health and health economics experts discussed the evidence during a workshop and identified evidence gaps. The literature analysis contributed to identifying cross-cutting methodological and technical issues, which were considered by the expert panel to derive methodological research priorities. The panel suggests a research agenda for health economics which incorporates the use of real-world evidence in the assessment of new and existing interventions; increased understanding of cost-effectiveness according to patient characteristics beyond the "-omics" approach to inform both investment and disinvestment decisions; methods for assessment of complex interventions; improved cross-talk between economic evaluations from health and other sectors; early health technology assessment; and standardized, transferable approaches to economic modeling.

Optimum sample size allocation to minimize cost or maximize power for the two-sample trimmed mean test.

PubMed

Guo, Jiin-Huarng; Luh, Wei-Ming

2009-05-01

When planning a study, sample size determination is one of the most important tasks facing the researcher. The size will depend on the purpose of the study, the cost limitations, and the nature of the data. By specifying the standard deviation ratio and/or the sample size ratio, the present study considers the problem of heterogeneous variances and non-normality for Yuen's two-group test and develops sample size formulas to minimize the total cost or maximize the power of the test. For a given power, the sample size allocation ratio can be manipulated so that the proposed formulas can minimize the total cost, the total sample size, or the sum of total sample size and total cost. On the other hand, for a given total cost, the optimum sample size allocation ratio can maximize the statistical power of the test. After the sample size is determined, the present simulation applies Yuen's test to the sample generated, and then the procedure is validated in terms of Type I errors and power. Simulation results show that the proposed formulas can control Type I errors and achieve the desired power under the various conditions specified. Finally, the implications for determining sample sizes in experimental studies and future research are discussed.

Methodological considerations in cost of illness studies on Alzheimer disease

PubMed Central

2012-01-01

Cost-of-illness studies (COI) can identify and measure all the costs of a particular disease, including the direct, indirect and intangible dimensions. They are intended to provide estimates about the economic impact of costly disease. Alzheimer disease (AD) is a relevant example to review cost of illness studies because of its costliness.The aim of this study was to review relevant published cost studies of AD to analyze the method used and to identify which dimension had to be improved from a methodological perspective. First, we described the key points of cost study methodology. Secondly, cost studies relating to AD were systematically reviewed, focussing on an analysis of the different methods used. The methodological choices of the studies were analysed using an analytical grid which contains the main methodological items of COI studies. Seventeen articles were retained. Depending on the studies, annual total costs per patient vary from $2,935 to $52, 954. The methods, data sources, and estimated cost categories in each study varied widely. The review showed that cost studies adopted different approaches to estimate costs of AD, reflecting a lack of consensus on the methodology of cost studies. To increase its credibility, closer agreement among researchers on the methodological principles of cost studies would be desirable. PMID:22963680

Cost analysis of Human Papillomavirus-related cervical diseases and genital warts in Swaziland.

PubMed

Ginindza, Themba G; Sartorius, Benn; Dlamini, Xolisile; Östensson, Ellinor

2017-01-01

Human papillomavirus (HPV) has proven to be the cause of several severe clinical conditions on the cervix, vulva, vagina, anus, oropharynx and penis. Several studies have assessed the costs of cervical lesions, cervical cancer (CC), and genital warts. However, few have been done in Africa and none in Swaziland. Cost analysis is critical in providing useful information for economic evaluations to guide policymakers concerned with the allocation of resources in order to reduce the disease burden. A prevalence-based cost of illness (COI) methodology was used to investigate the economic burden of HPV-related diseases. We used a top-down approach for the cost associated with hospital care and a bottom-up approach to estimate the cost associated with outpatient and primary care. The current study was conducted from a provider perspective since the state bears the majority of the costs of screening and treatment in Swaziland. All identifiable direct medical costs were considered for cervical lesions, cervical cancer and genital warts, which were primary diagnoses during 2015. A mix of bottom up micro-costing ingredients approach and top-down approaches was used to collect data on costs. All costs were computed at the price level of 2015 and converted to dollars ($). The total annual estimated direct medical cost associated with screening, managing and treating cervical lesions, CC and genital warts in Swaziland was $16 million. The largest cost in the analysis was estimated for treatment of high-grade cervical lesions and cervical cancer representing 80% of the total cost ($12.6 million). Costs for screening only represented 5% of the total cost ($0.9 million). Treatment of genital warts represented 6% of the total cost ($1million). According to the cost estimations in this study, the economic burden of HPV-related cervical diseases and genital warts represents a major public health issue in Swaziland. Prevention of HPV infection with a national HPV immunization programme for pre-adolescent girls would prevent the majority of CC related deaths and associated costs.

Investigation of rainfall and regional factors for maintenance cost allocation.

DOT National Transportation Integrated Search

2010-08-01

The existing formulas used by the Texas Department of Transportation (TxDOT) to allocate the statewide : maintenance budget rely heavily on inventory and pavement evaluation data. These formulas include : regional factors and rainfall indices that va...

77 FR 59348 - Revisions to Page 700 of FERC Form No. 6

Federal Register 2010, 2011, 2012, 2013, 2014

2012-09-27

.... The components of an oil pipeline's rate base are governed by the Trended Original Cost Methodology... ratemaking methodology to the Trended Original Cost methodology as adopted in Opinion 154-B. The SRB was to... trended original cost methodology divides the nominal return on equity component of the cost of service...

Complex Genetic Effects on Early Vegetative Development Shape Resource Allocation Differences Between Arabidopsis lyrata Populations

PubMed Central

Remington, David L.; Leinonen, Päivi H.; Leppälä, Johanna; Savolainen, Outi

2013-01-01

Costs of reproduction due to resource allocation trade-offs have long been recognized as key forces in life history evolution, but little is known about their functional or genetic basis. Arabidopsis lyrata, a perennial relative of the annual model plant A. thaliana with a wide climatic distribution, has populations that are strongly diverged in resource allocation. In this study, we evaluated the genetic and functional basis for variation in resource allocation in a reciprocal transplant experiment, using four A. lyrata populations and F2 progeny from a cross between North Carolina (NC) and Norway parents, which had the most divergent resource allocation patterns. Local alleles at quantitative trait loci (QTL) at a North Carolina field site increased reproductive output while reducing vegetative growth. These QTL had little overlap with flowering date QTL. Structural equation models incorporating QTL genotypes and traits indicated that resource allocation differences result primarily from QTL effects on early vegetative growth patterns, with cascading effects on later vegetative and reproductive development. At a Norway field site, North Carolina alleles at some of the same QTL regions reduced survival and reproductive output components, but these effects were not associated with resource allocation trade-offs in the Norway environment. Our results indicate that resource allocation in perennial plants may involve important adaptive mechanisms largely independent of flowering time. Moreover, the contributions of resource allocation QTL to local adaptation appear to result from their effects on developmental timing and its interaction with environmental constraints, and not from simple models of reproductive costs. PMID:23979581

DOE Office of Scientific and Technical Information (OSTI.GOV)

Canavan, G.H.

Optimizations of missile allocation based on linearized exchange equations produce accurate allocations, but the limits of validity of the linearization are not known. These limits are explored in the context of the upload of weapons by one side to initially small, equal forces of vulnerable and survivable weapons. The analysis compares analytic and numerical optimizations and stability induces based on aggregated interactions of the two missile forces, the first and second strikes they could deliver, and they resulting costs. This note discusses the costs and stability indices induced by unilateral uploading of weapons to an initially symmetrical low force configuration.more » These limits are quantified for forces with a few hundred missiles by comparing analytic and numerical optimizations of first strike costs. For forces of 100 vulnerable and 100 survivable missiles on each side, the analytic optimization agrees closely with the numerical solution. For 200 vulnerable and 200 survivable missiles on each side, the analytic optimization agrees with the induces to within about 10%, but disagrees with the allocation of the side with more weapons by about 50%. The disagreement comes from the interaction of the possession of more weapons with the shift of allocation from missiles to value that they induce.« less

Value of irrigation water usage in South Florida agriculture.

PubMed

Takatsuka, Yuki; Niekus, Martijn R; Harrington, Julie; Feng, Shuang; Watkins, David; Mirchi, Ali; Nguyen, Huong; Sukop, Michael C

2018-06-01

This study estimates economic loss from South Florida croplands when usage of agricultural irrigation water is altered. In South Florida, 78% of the total value of farm products sold is comprised of cropland products. The majority of Florida citrus and sugarcane are produced in the area, and agricultural irrigation was the largest sector of water use in 2010, followed by public water supply. The Florida Department of Environmental Protection announced in December 2012 that traditional sources of fresh groundwater will have difficulty meeting all of the additional demands by 2030. A shortage of water will impose significant damage to the rural and agriculture economy in Florida, which may lead to higher prices and costs for consumers to purchase citrus or other Florida agriculture products. This paper presents a methodology for estimating economic loss when usage of irrigation water is altered, and examines economic values of irrigation water use for South Florida cropland. The efficient allocation of irrigation water across South Florida cropland is also investigated in order to reduce economic cost to the South Florida agricultural sector. Copyright © 2017 Elsevier B.V. All rights reserved.

48 CFR 42.603 - Responsibilities.

Code of Federal Regulations, 2010 CFR

2010-10-01

...) Fully utilize the responsible contract audit agency financial and advisory accounting services... cost rates for cost-reimbursement contracts, (2) establishment of advance agreements or recommendations on corporate/home office expense allocations, and (3) administration of Cost Accounting Standards...

Distributed Bees Algorithm Parameters Optimization for a Cost Efficient Target Allocation in Swarms of Robots

PubMed Central

Jevtić, Aleksandar; Gutiérrez, Álvaro

2011-01-01

Swarms of robots can use their sensing abilities to explore unknown environments and deploy on sites of interest. In this task, a large number of robots is more effective than a single unit because of their ability to quickly cover the area. However, the coordination of large teams of robots is not an easy problem, especially when the resources for the deployment are limited. In this paper, the Distributed Bees Algorithm (DBA), previously proposed by the authors, is optimized and applied to distributed target allocation in swarms of robots. Improved target allocation in terms of deployment cost efficiency is achieved through optimization of the DBA’s control parameters by means of a Genetic Algorithm. Experimental results show that with the optimized set of parameters, the deployment cost measured as the average distance traveled by the robots is reduced. The cost-efficient deployment is in some cases achieved at the expense of increased robots’ distribution error. Nevertheless, the proposed approach allows the swarm to adapt to the operating conditions when available resources are scarce. PMID:22346677

Tolerance allocation for an electronic system using neural network/Monte Carlo approach

NASA Astrophysics Data System (ADS)

Al-Mohammed, Mohammed; Esteve, Daniel; Boucher, Jaque

2001-12-01

The intense global competition to produce quality products at a low cost has led many industrial nations to consider tolerances as a key factor to bring about cost as well as to remain competitive. In actually, Tolerance allocation stays widely applied on the Mechanic System. It is known that to study the tolerances in an electronic domain, Monte-Carlo method well be used. But the later method spends a long time. This paper reviews several methods (Worst-case, Statistical Method, Least Cost Allocation by Optimization methods) that can be used for treating the tolerancing problem for an Electronic System and explains their advantages and their limitations. Then, it proposes an efficient method based on the Neural Networks associated with Monte-Carlo method as basis data. The network is trained using the Error Back Propagation Algorithm to predict the individual part tolerances, minimizing the total cost of the system by a method of optimization. This proposed approach has been applied on Small-Signal Amplifier Circuit as an example. This method can be easily extended to a complex system of n-components.

10 CFR 1009.2 - Definitions.

Code of Federal Regulations, 2010 CFR

2010-01-01

... allocable to a particular cost objective (i.e., a specific function, project, process, or organization) if...) Direct materials. (4) Other direct costs. (5) Processing materials and chemicals. (6) Power and other... equipment. (10) Added factor includes general and administrative costs and other support costs that are...

Bioenergetic components of reproductive effort in viviparous snakes: costs of vitellogenesis exceed costs of pregnancy.

PubMed

Van Dyke, James U; Beaupre, Steven J

2011-12-01

Reproductive effort has been defined as the proportion of an organism's energy budget that is allocated to reproduction over a biologically meaningful time period. Historically, studies of reproductive bioenergetics considered energy content of gametes, but not costs of gamete production. Although metabolic costs of vitellogenesis (MCV) fundamentally reflect the primary bioenergetic cost of reproductive allocation in female reptiles, the few investigations that have considered costs of reproductive allocation have focused on metabolic costs of pregnancy (MCP) in viviparous species. We define MCP as energetic costs incurred by pregnant females, including all costs of maintaining gestation conditions necessary for embryogenesis. MCP by our definition do not include fetal costs of embryogenesis. We measured metabolic rates in five species of viviparous snakes (Agkistrodon contortrix, Boa constrictor, Eryx colubrinus, Nerodia sipedon, and Thamnophis sirtalis) during vitellogenesis and pregnancy in order to estimate MCV and MCP. Across all species, MCV were responsible for 30% increases in maternal metabolism. Phylogenetically-independent contrasts showed that MCV were significantly greater in B. constrictor than in other species, likely because B. constrictor yolk energy content was greater than that of other species. Estimates of MCP were not significantly different from zero in any species. In viviparous snakes, MCV appear to represent significant bioenergetic expenditures, while MCP do not. We suggest that MCV, together with yolk energy content, represent the most significant component of reptilian reproductive effort, and therefore deserve greater attention than MCP in studies of reptilian reproductive bioenergetics. Copyright © 2011 Elsevier Inc. All rights reserved.

48 CFR 9905.502 - Cost accounting standard-consistency in allocating costs incurred for the same purpose by...

Code of Federal Regulations, 2010 CFR

2010-10-01

... 48 Federal Acquisition Regulations System 7 2010-10-01 2010-10-01 false Cost accounting standard... 9905.502 Federal Acquisition Regulations System COST ACCOUNTING STANDARDS BOARD, OFFICE OF FEDERAL PROCUREMENT POLICY, OFFICE OF MANAGEMENT AND BUDGET PROCUREMENT PRACTICES AND COST ACCOUNTING STANDARDS COST...

42 CFR 417.564 - Apportionment and allocation of administrative and general costs.

Code of Federal Regulations, 2010 CFR

2010-10-01

... general costs. 417.564 Section 417.564 Public Health CENTERS FOR MEDICARE & MEDICAID SERVICES, DEPARTMENT... providing medical care. Enrollment, marketing, and other administrative and general costs that benefit the... benefit of which cannot be quantitatively measured (such as facility costs), the total allowable costs of...

Cost Accounting and Accountability for Early Education Programs for Handicapped Children.

ERIC Educational Resources Information Center

Gingold, William

The paper offers some basic information for making decisions about allocating and accounting for resources provided to young handicapped children. Sections address the following topics: reasons for costing, audiences for cost accounting and accountability information, and a process for cost accounting and accountability (defining cost categories,…

48 CFR 9904.410 - Allocation of business unit general and administrative expenses to final cost objectives.

Code of Federal Regulations, 2010 CFR

2010-10-01

... unit general and administrative expenses to final cost objectives. 9904.410 Section 9904.410 Federal Acquisition Regulations System COST ACCOUNTING STANDARDS BOARD, OFFICE OF FEDERAL PROCUREMENT POLICY, OFFICE OF MANAGEMENT AND BUDGET PROCUREMENT PRACTICES AND COST ACCOUNTING STANDARDS COST ACCOUNTING...

Cost Effectiveness in Evaluation Technical Assistance: Different Aspects of Measuring Cost and Outcomes.

ERIC Educational Resources Information Center

Estes, Gary D.

The paper focuses on the Title I Evaluation Technical Assistance Centers to illustrate issues of measuring costs and deciding on outcome criteria before promoting "cost-effective" approaches. Effects are illustrated for varying resource allocations among personnel, travel, materials, and phone costs as a function of emphasizing…

Sample size requirements for the design of reliability studies: precision consideration.

PubMed

Shieh, Gwowen

2014-09-01

In multilevel modeling, the intraclass correlation coefficient based on the one-way random-effects model is routinely employed to measure the reliability or degree of resemblance among group members. To facilitate the advocated practice of reporting confidence intervals in future reliability studies, this article presents exact sample size procedures for precise interval estimation of the intraclass correlation coefficient under various allocation and cost structures. Although the suggested approaches do not admit explicit sample size formulas and require special algorithms for carrying out iterative computations, they are more accurate than the closed-form formulas constructed from large-sample approximations with respect to the expected width and assurance probability criteria. This investigation notes the deficiency of existing methods and expands the sample size methodology for the design of reliability studies that have not previously been discussed in the literature.

Opportunities in SMR Emergency Planning

DOE Office of Scientific and Technical Information (OSTI.GOV)

Moe, Wayne L.

2014-10-01

Using year 2014 cost information gathered from twenty different locations within the current commercial nuclear power station fleet, an assessment was performed concerning compliance costs associated with the offsite emergency Planning Standards contained in 10 CFR 50.47(b). The study was conducted to quantitatively determine the potential cost benefits realized if an emergency planning zone (EPZ) were reduced in size according to the lowered risks expected to accompany small modular reactors (SMR). Licensees are required to provide a technical basis when proposing to reduce the surrounding EPZ size to less than the 10 mile plume exposure and 50 mile ingestion pathwaymore » distances currently being used. To assist licensees in assessing the savings that might be associated with such an action, this study established offsite emergency planning costs in connection with four discrete EPZ boundary distances, i.e., site boundary, 2 miles, 5 miles and 10 miles. The boundary selected by the licensee would be based on where EPA Protective Action Guidelines are no longer likely to be exceeded. Additional consideration was directed towards costs associated with reducing the 50 mile ingestion pathway EPZ. The assessment methodology consisted of gathering actual capital costs and annual operating and maintenance costs for offsite emergency planning programs at the surveyed sites, partitioning them according to key predictive factors, and allocating those portions to individual emergency Planning Standards as a function of EPZ size. Two techniques, an offsite population-based approach and an area-based approach, were then employed to calculate the scaling factors which enabled cost projections as a function of EPZ size. Site-specific factors that influenced source data costs, such as the effects of supplemental funding to external state and local agencies for offsite response organization activities, were incorporated into the analysis to the extent those factors could be representatively apportioned.« less

Risk-adjusted econometric model to estimate postoperative costs: an additional instrument for monitoring performance after major lung resection.

PubMed

Brunelli, Alessandro; Salati, Michele; Refai, Majed; Xiumé, Francesco; Rocco, Gaetano; Sabbatini, Armando

2007-09-01

The objectives of this study were to develop a risk-adjusted model to estimate individual postoperative costs after major lung resection and to use it for internal economic audit. Variable and fixed hospital costs were collected for 679 consecutive patients who underwent major lung resection from January 2000 through October 2006 at our unit. Several preoperative variables were used to develop a risk-adjusted econometric model from all patients operated on during the period 2000 through 2003 by a stepwise multiple regression analysis (validated by bootstrap). The model was then used to estimate the postoperative costs in the patients operated on during the 3 subsequent periods (years 2004, 2005, and 2006). Observed and predicted costs were then compared within each period by the Wilcoxon signed rank test. Multiple regression and bootstrap analysis yielded the following model predicting postoperative cost: 11,078 + 1340.3X (age > 70 years) + 1927.8X cardiac comorbidity - 95X ppoFEV1%. No differences between predicted and observed costs were noted in the first 2 periods analyzed (year 2004, $6188.40 vs $6241.40, P = .3; year 2005, $6308.60 vs $6483.60, P = .4), whereas in the most recent period (2006) observed costs were significantly lower than the predicted ones ($3457.30 vs $6162.70, P < .0001). Greater precision in predicting outcome and costs after therapy may assist clinicians in the optimization of clinical pathways and allocation of resources. Our economic model may be used as a methodologic template for economic audit in our specialty and complement more traditional outcome measures in the assessment of performance.

Resource allocation of in vitro fertilization: a nationwide register-based cohort study.

PubMed

Klemetti, Reija; Gissler, Mika; Sevón, Tiina; Hemminki, Elina

2007-12-21

Infertility is common and in vitro fertilization (IVF) is a widely used treatment. In IVF the need increases and the effectiveness and appropriateness decrease by age. The purpose of this study was to describe allocation of resources for IVF by women's age, socioeconomic position, area of residence and treatment sector (public vs. private) and to discuss how fairly the IVF resources are allocated in Finland. Women who received IVF between 1996 and 1998 (N = 9175) were identified from the reimbursement records of the Social Insurance Institution (SII). Information on IVF women's background characteristics came from the Central Population Register and the SII, on treatment costs from IVF clinics and the SII, and on births from the Medical Birth Register. The main outcome measures were success of IVF by number of cycles and treated women, expenditures per IVF cycles, per women, per live-birth, and per treatment sector, and private and public expenditures. Expenditures were estimated from health care visits and costs. During a mean period of 1.5 years, older women (women aged 40 or older) received 1.4 times more IVF treatment cycles than younger women (women aged below 30). The success rate decreased by age: from 22 live births per 100 cycles among younger women to 6 per 100 among older women. The mean cost of a live birth increased by age: compared to younger women, costs per born live birth of older women were 3-fold. Calculated by population, public expenditure was allocated most to young women and women from the highest socioeconomic position. Regional differences were not remarkable. Children of older infertile women involve more expense due to the lower success rates of IVF. Socioeconomic differences suggest unfair resource allocation in Finland.

DOE Office of Scientific and Technical Information (OSTI.GOV)

Canavan, G.H.

Attack allocation optimizations produce stability indices for unsymmetrical forces that indicate significant regions of both stability and instability and that have their minimum values roughly when the two sides have equal forces. This note derives combined stability indices for unsymmetrical offensive force configurations. The indices are based on optimal allocations of offensive missiles between vulnerable missiles and value based on the minimization of first strike cost, which is done analytically. Exchanges are modeled probabalistically and their results are converted into first and second strike costs through approximations to the damage to the value target sets held at risk. The stabilitymore » index is the product of the ratio of first to second strike costs seen by the two sides. Optimal allocations scale directly on the opponent`s vulnerable missiles, inversely on one`s own total weapons, and only logarithmically on the attacker`s damage preference, kill probability, and relative target set. The defender`s allocation scales in a similar manner on the attacker`s parameters. First and second strike magnitudes increase roughly linearly for the side with greater forces and decrease linearly for the side with fewer. Conversely, the first and second strike magnitudes decrease for the side with greater forces and increase for the side with fewer. These trends are derived and discussed analytically. The resulting stability indices exhibit a minimum where the two sides have roughly equal forces. If one side has much larger forces than the other, his costs drop to levels low enough that he is relatively insensitive to whether he strikes first or second. These calculations are performed with the analytic attack allocation appropriate for moderate forces, so some differences could be expected for the largest of the forces considered.« less

Resource allocation of in vitro fertilization: a nationwide register-based cohort study

PubMed Central

Klemetti, Reija; Gissler, Mika; Sevón, Tiina; Hemminki, Elina

2007-01-01

Background Infertility is common and in vitro fertilization (IVF) is a widely used treatment. In IVF the need increases and the effectiveness and appropriateness decrease by age. The purpose of this study was to describe allocation of resources for IVF by women's age, socioeconomic position, area of residence and treatment sector (public vs. private) and to discuss how fairly the IVF resources are allocated in Finland. Methods Women who received IVF between 1996 and 1998 (N = 9175) were identified from the reimbursement records of the Social Insurance Institution (SII). Information on IVF women's background characteristics came from the Central Population Register and the SII, on treatment costs from IVF clinics and the SII, and on births from the Medical Birth Register. The main outcome measures were success of IVF by number of cycles and treated women, expenditures per IVF cycles, per women, per live-birth, and per treatment sector, and private and public expenditures. Expenditures were estimated from health care visits and costs. Results During a mean period of 1.5 years, older women (women aged 40 or older) received 1.4 times more IVF treatment cycles than younger women (women aged below 30). The success rate decreased by age: from 22 live births per 100 cycles among younger women to 6 per 100 among older women. The mean cost of a live birth increased by age: compared to younger women, costs per born live birth of older women were 3-fold. Calculated by population, public expenditure was allocated most to young women and women from the highest socioeconomic position. Regional differences were not remarkable. Conclusion Children of older infertile women involve more expense due to the lower success rates of IVF. Socioeconomic differences suggest unfair resource allocation in Finland. PMID:18154645

10 CFR 455.64 - Life-cycle cost methodology.

Code of Federal Regulations, 2011 CFR

2011-01-01

... 10 Energy 3 2011-01-01 2011-01-01 false Life-cycle cost methodology. 455.64 Section 455.64 Energy..., Hospitals, Units of Local Government, and Public Care Institutions § 455.64 Life-cycle cost methodology. (a) The life-cycle cost methodology under § 455.63(b) of this part is a systematic comparison of the...

10 CFR 455.64 - Life-cycle cost methodology.

Code of Federal Regulations, 2010 CFR

2010-01-01

... 10 Energy 3 2010-01-01 2010-01-01 false Life-cycle cost methodology. 455.64 Section 455.64 Energy..., Hospitals, Units of Local Government, and Public Care Institutions § 455.64 Life-cycle cost methodology. (a) The life-cycle cost methodology under § 455.63(b) of this part is a systematic comparison of the...

Dual pricing algorithm in ISO markets

DOE Office of Scientific and Technical Information (OSTI.GOV)

O'Neill, Richard P.; Castillo, Anya; Eldridge, Brent

The challenge to create efficient market clearing prices in centralized day-ahead electricity markets arises from inherent non-convexities in unit commitment problems. When this aspect is ignored, marginal prices may result in economic losses to market participants who are part of the welfare maximizing solution. In this essay, we present an axiomatic approach to efficient prices and cost allocation for a revenue neutral and non-confiscatory day-ahead market. Current cost allocation practices do not adequately attribute costs based on transparent cost causation criteria. Instead we propose an ex post multi-part pricing scheme, which we refer to as the Dual Pricing Algorithm. Lastly,more » our approach can be incorporated into current dayahead markets without altering the market equilibrium.« less

Dual pricing algorithm in ISO markets

DOE PAGES

O'Neill, Richard P.; Castillo, Anya; Eldridge, Brent; ...

2016-10-10

The challenge to create efficient market clearing prices in centralized day-ahead electricity markets arises from inherent non-convexities in unit commitment problems. When this aspect is ignored, marginal prices may result in economic losses to market participants who are part of the welfare maximizing solution. In this essay, we present an axiomatic approach to efficient prices and cost allocation for a revenue neutral and non-confiscatory day-ahead market. Current cost allocation practices do not adequately attribute costs based on transparent cost causation criteria. Instead we propose an ex post multi-part pricing scheme, which we refer to as the Dual Pricing Algorithm. Lastly,more » our approach can be incorporated into current dayahead markets without altering the market equilibrium.« less

Establishing a community pharmacy residency at an independent pharmacy: Time allocation and valuation.

PubMed

Shugart, Katherine; Bryant, Jason; Kress, Dean; Ziegler, Bryan; Connelly, Lynn; Brittain, Kristy

2015-12-01

The value of a first-year community pharmacy residency program (CPRP) at an independent pharmacy was estimated based on time allocation for resident responsibilities. Predefined time allocation categories for the pharmacy resident were used to consistently classify and document time completing residency activities. Benefit-to-cost ratio was determined by tabulating total costs and total benefits of the residency program. A retrospective-prospective comparison of overall change in revenue, operating expense, and prescription volume was performed between the preresident time period (July 2012 to June 2013) and the postresident time period (July 2013 to June 2014). This comparison accounted for resident activities that did not directly generate revenue. Time allocations for the resident out of 2,221 total hours logged were dispensing (40%), clinical setup (16%), research (8%), professional meetings (7%), clinical activities (5%), resident education (5%), site precepting (4%), residency meetings (4%), didactic teaching (3%), miscellaneous (3%), marketing (2%), training (2%), and public health promotion (1%). Total costs were $77,422, and total benefits were $118,410. The benefit-to-cost ratio was 1.53. The postresident time interval had $172,451 more revenue and $6,622 more in operating expenses than the preresident time interval, and prescription volume decreased by 2,000 prescriptions compared to the previous year. The benefit-to-cost analysis indicated a $1.53 return for every $1.00 invested into a CPRP. An increase in revenue and operating expenses for the pharmacy was observed after implementation of the CPRP compared to the previous year. Copyright © 2015 by the American Society of Health-System Pharmacists, Inc. All rights reserved.

Staff nurse turnover costs: Part II, Measurements and results.

PubMed

Jones, C B

1990-05-01

This study demonstrated that the costs of nursing turnover can be high (over +10,000 per RN turnover), and that the potential for adverse impact on the nursing department, the hospital environment, and the healthcare environment exists. The results of this study are important, particularly in the midst of a national nursing shortage, for several reasons. CNEs are responsible for obtaining, allocating, and managing nursing department resources; knowledge of nursing turnover costs will allow them to make more informed decisions about how best to allocate scarce resources. The findings of this study are also important to hospital administrators because they demonstrate the financial impact of high rates of nursing turnover on healthcare delivery. Finally, these findings provide nurse researchers direction for future research into the costs and benefits of nursing turnover and retention activities, so that cost-effective methods of minimizing organizational costs can be determined.

48 CFR 9905.502-60 - Illustrations.

Code of Federal Regulations, 2012 CFR

2012-10-01

... for the same purpose: (1) An educational institution normally allocates special test equipment costs directly to contracts. The costs of general purpose test equipment are normally included in the indirect... of general purpose test equipment costs from the indirect cost pool to the contract, in addition to...

76 FR 55000 - Notice of Agricultural Management Assistance Organic Certification Cost-Share Program

Federal Register 2010, 2011, 2012, 2013, 2014

2011-09-06

...] Notice of Agricultural Management Assistance Organic Certification Cost-Share Program AGENCY... Departments of Agriculture for the Agricultural Management Assistance Organic Certification Cost-Share Program... organic certification cost-share funds. The AMS has allocated $1.5 million for this organic certification...

78 FR 5164 - Notice of Agricultural Management Assistance Organic Certification Cost-Share Program

Federal Register 2010, 2011, 2012, 2013, 2014

2013-01-24

...] Notice of Agricultural Management Assistance Organic Certification Cost-Share Program AGENCY... Departments of Agriculture for the Agricultural Management Assistance Organic Certification Cost-Share Program... organic certification cost-share funds. The AMS has allocated $1.425 million for this organic...

Visualizing value for money in public health interventions.

PubMed

Leigh-Hunt, Nicholas; Cooper, Duncan; Furber, Andrew; Bevan, Gwyn; Gray, Muir

2018-01-23

The Socio-Technical Allocation of Resources (STAR) has been developed for value for money analysis of health services through stakeholder workshops. This article reports on its application for prioritization of interventions within public health programmes. The STAR tool was used by identifying costs and service activity for interventions within commissioned public health programmes, with benefits estimated from the literature on economic evaluations in terms of costs per Quality-Adjusted Life Years (QALYs); consensus on how these QALY values applied to local services was obtained with local commissioners. Local cost-effectiveness estimates could be made for some interventions. Methodological issues arose from gaps in the evidence base for other interventions, inability to closely match some performance monitoring data with interventions, and disparate time horizons of published QALY data. Practical adjustment for these issues included using population prevalences and utility states where intervention specific evidence was lacking, and subdivision of large contracts into specific intervention costs using staffing ratios. The STAR approach proved useful in informing commissioning decisions and understanding the relative value of local public health interventions. Further work is needed to improve robustness of the process and develop a visualization tool for use by public health departments. © The Author(s) 2018. Published by Oxford University Press on behalf of Faculty of Public Health. All rights reserved. For permissions, please e-mail: journals.permissions@oup.com

Fairness and dynamic pricing: comments

DOE Office of Scientific and Technical Information (OSTI.GOV)

Hogan, William W.

2010-07-15

In ''The Ethics of Dynamic Pricing,'' Ahmad Faruqui lays out a case for improved efficiency in using dynamic prices for retail electricity tariffs and addresses various issues about the distributional effects of alternative pricing mechanisms. The principal contrast is between flat or nearly constant energy prices and time-varying prices that reflect more closely the marginal costs of energy and capacity. The related issues of fairness criteria, contracts, risk allocation, cost allocation, means testing, real-time pricing, and ethical policies of electricity market design also must be considered. (author)

Allocative and implementation efficiency in HIV prevention and treatment for people who inject drugs.

PubMed

Benedikt, Clemens; Kelly, Sherrie L; Wilson, David; Wilson, David P

2016-12-01

Estimated global new HIV infections among people who inject drugs (PWID) remained stable over the 2010-2015 period and the target of a 50% reduction over this period was missed. To achieve the 2020 UNAIDS target of reducing adult HIV infections by 75% compared to 2010, accelerated action in scaling up HIV programs for PWID is required. In a context of diminishing external support to HIV programs in countries where most HIV-affected PWID live, it is essential that available resources are allocated and used as efficiently as possible. Allocative and implementation efficiency analysis methods were applied. Optima, a dynamic, population-based HIV model with an integrated program and economic analysis framework was applied in eight countries in Eastern Europe and Central Asia (EECA). Mathematical analyses established optimized allocations of resources. An implementation efficiency analysis focused on examining technical efficiency, unit costs, and heterogeneity of service delivery models and practices. Findings from the latest reported data revealed that countries allocated between 4% (Bulgaria) and 40% (Georgia) of total HIV resources to programs targeting PWID - with a median of 13% for the eight countries. When distributing the same amount of HIV funding optimally, between 9% and 25% of available HIV resources would be allocated to PWID programs with a median allocation of 16% and, in addition, antiretroviral therapy would be scaled up including for PWID. As a result of optimized allocations, new HIV infections are projected to decline by 3-28% and AIDS-related deaths by 7-53% in the eight countries. Implementation efficiencies identified involve potential reductions in drug procurement costs, service delivery models, and practices and scale of service delivery influencing cost and outcome. A high level of implementation efficiency was associated with high volumes of PWID clients accessing a drug harm reduction facility. A combination of optimized allocation of resources, improved implementation efficiency and increased investment of non-HIV resources is required to enhance coverage and improve outcomes of programs for PWID. Increasing efficiency of HIV programs for PWID is a key step towards avoiding implicit rationing and ensuring transparent allocation of resources where and how they would have the largest impact on the health of PWID, and thereby ensuring that funding spent on PWID becomes a global best buy in public health. Copyright © 2016. Published by Elsevier B.V.

HTA Implementation Roadmap in Central and Eastern European Countries.

PubMed

Kaló, Zoltán; Gheorghe, Adrian; Huic, Mirjana; Csanádi, Marcell; Kristensen, Finn Boerlum

2016-02-01

The opportunity cost of inappropriate health policy decisions is greater in Central and Eastern European (CEE) compared with Western European (WE) countries because of poorer population health and more limited healthcare resources. Application of health technology assessment (HTA) prior to healthcare financing decisions can improve the allocative efficiency of scarce resources. However, few CEE countries have a clear roadmap for HTA implementation. Examples from high-income countries may not be directly relevant, as CEE countries cannot allocate so much financial and human resources for substantiating policy decisions with evidence. Our objective was to describe the main HTA implementation scenarios in CEE countries and summarize the most important questions related to capacity building, financing HTA research, process and organizational structure for HTA, standardization of HTA methodology, use of local data, scope of mandatory HTA, decision criteria, and international collaboration in HTA. Although HTA implementation strategies from the region can be relevant examples for other CEE countries with similar cultural environment and economic status, HTA roadmaps are not still fully transferable without taking into account country-specific aspects, such as country size, gross domestic product per capita, major social values, public health priorities, and fragmentation of healthcare financing. © 2016 The Authors. Health Economics published by John Wiley & Sons Ltd.

Improving Initiation and Tracking of Research Projects at an Academic Health Center: A Case Study.

PubMed

Schmidt, Susanne; Goros, Martin; Parsons, Helen M; Saygin, Can; Wan, Hung-Da; Shireman, Paula K; Gelfond, Jonathan A L

2017-09-01

Research service cores at academic health centers are important in driving translational advancements. Specifically, biostatistics and research design units provide services and training in data analytics, biostatistics, and study design. However, the increasing demand and complexity of assigning appropriate personnel to time-sensitive projects strains existing resources, potentially decreasing productivity and increasing costs. Improving processes for project initiation, assigning appropriate personnel, and tracking time-sensitive projects can eliminate bottlenecks and utilize resources more efficiently. In this case study, we describe our application of lean six sigma principles to our biostatistics unit to establish a systematic continual process improvement cycle for intake, allocation, and tracking of research design and data analysis projects. The define, measure, analyze, improve, and control methodology was used to guide the process improvement. Our goal was to assess and improve the efficiency and effectiveness of operations by objectively measuring outcomes, automating processes, and reducing bottlenecks. As a result, we developed a web-based dashboard application to capture, track, categorize, streamline, and automate project flow. Our workflow system resulted in improved transparency, efficiency, and workload allocation. Using the dashboard application, we reduced the average study intake time from 18 to 6 days, a 66.7% reduction over 12 months (January to December 2015).

Complexity as a Factor of Quality and Cost in Large Scale Software Development.

DTIC Science & Technology

1979-12-01

allocating testing resources." [69 69I V. THE ROLE OF COMPLEXITY IN RESOURCE ESTIMATION AND ALLOCATION A. GENERAL It can be argued that blame for the...and allocation of testing resource by - identifying independent substructures and - identifying heavily used logic paths. 2. Setting a Design Threshold... RESOURCE ESTIMATION -------- 70 1. New Dynamic Field ------------------------- 70 2. Quality and Testing ----------------------- 71 3. Programming Units of

Resource Allocation and Budgeting for the 1972-73 Mini-Schools of the Alum Rock Voucher Demonstration. Analysis of the Education Voucher Demonstration. A Working Note.

ERIC Educational Resources Information Center

Haggart, S. A.; Furry, W. S.

This Working Note documents the first year's events and outcomes in developing the budgeting system and resource allocation rules to support the Education Voucher Demonstration. The district now has systems for per pupil resource allocation and school/minischool cost center accounting. The basic voucher of $1,041 for grades 7-8, and $788 for…

Hospital financing: calculating inpatient capital costs in Germany with a comparative view on operating costs and the English costing scheme.

PubMed

Vogl, Matthias

2014-04-01

The paper analyzes the German inpatient capital costing scheme by assessing its cost module calculation. The costing scheme represents the first separated national calculation of performance-oriented capital cost lump sums per DRG. The three steps in the costing scheme are reviewed and assessed: (1) accrual of capital costs; (2) cost-center and cost category accounting; (3) data processing for capital cost modules. The assessment of each step is based on its level of transparency and efficiency. A comparative view on operating costing and the English costing scheme is given. Advantages of the scheme are low participation hurdles, low calculation effort for G-DRG calculation participants, highly differentiated cost-center/cost category separation, and advanced patient-based resource allocation. The exclusion of relevant capital costs, nontransparent resource allocation, and unclear capital cost modules, limit the managerial relevance and transparency of the capital costing scheme. The scheme generates the technical premises for a change from dual financing by insurances (operating costs) and state (capital costs) to a single financing source. The new capital costing scheme will intensify the discussion on how to solve the current investment backlog in Germany and can assist regulators in other countries with the introduction of accurate capital costing. Copyright © 2014 Elsevier Ireland Ltd. All rights reserved.

Economic Analysis of Children’s Surgical Care in Low- and Middle-Income Countries: A Systematic Review and Analysis

PubMed Central

Poenaru, Dan; Ozgediz, Doruk; Ameh, Emmanuel A.; Farmer, Diana; Smith, Emily R.; Rice, Henry E.

2016-01-01

Background Understanding the economic value of health interventions is essential for policy makers to make informed resource allocation decisions. The objective of this systematic review was to summarize available information on the economic impact of children’s surgical care in low- and middle-income countries (LMICs). Methods We searched MEDLINE (Pubmed), Embase, and Web of Science for relevant articles published between Jan. 1996 and Jan. 2015. We summarized reported cost information for individual interventions by country, including all costs, disability weights, health outcome measurements (most commonly disability-adjusted life years [DALYs] averted) and cost-effectiveness ratios (CERs). We calculated median CER as well as societal economic benefits (using a human capital approach) by procedure group across all studies. The methodological quality of each article was assessed using the Drummond checklist and the overall quality of evidence was summarized using a scale adapted from the Agency for Healthcare Research and Quality. Findings We identified 86 articles that met inclusion criteria, spanning 36 groups of surgical interventions. The procedure group with the lowest median CER was inguinal hernia repair ($15/DALY). The procedure group with the highest median societal economic benefit was neurosurgical procedures ($58,977). We found a wide range of study quality, with only 35% of studies having a Drummond score ≥ 7. Interpretation Our findings show that many areas of children’s surgical care are extremely cost-effective in LMICs, provide substantial societal benefits, and are an appropriate target for enhanced investment. Several areas, including inguinal hernia repair, trichiasis surgery, cleft lip and palate repair, circumcision, congenital heart surgery and orthopedic procedures, should be considered “Essential Pediatric Surgical Procedures” as they offer considerable economic value. However, there are major gaps in existing research quality and methodology which limit our current understanding of the economic value of surgical care. PMID:27792792

Reciprocal Allocation Method in Service Departments. The Case of a Production Enterprise

NASA Astrophysics Data System (ADS)

Papaj, Ewelina

2017-12-01

The main aim of this article is to indicate the role of reciprocal allocation method in the process of costs calculation. In the environment of nowadays companies, often taking very complex organisational forms, the existence of service departments becomes of great importance. Although, as far as management accounting processes are concerned, which lead to identifying the product cost, the service departments' costs come out to be of minor importance. This article means to prove that the service departments' costs and their reliable settlement are a desirable source of information about the products. This work consists of two parts. First of them features theoretical considerations and a critical analysis of subject literature. In the latter part, the service departments' costs calculation will be presented, basing on reciprocal services in a production enterprise from chemical industry.

Benefit-Cost Analysis of Undergraduate Education Programs: An Example Analysis of the Freshman Research Initiative.

PubMed

Walcott, Rebecca L; Corso, Phaedra S; Rodenbusch, Stacia E; Dolan, Erin L

2018-01-01

Institutions and administrators regularly have to make difficult choices about how best to invest resources to serve students. Yet economic evaluation, or the systematic analysis of the relationship between costs and outcomes of a program or policy, is relatively uncommon in higher education. This type of evaluation can be an important tool for decision makers considering questions of resource allocation. Our purpose with this essay is to describe methods for conducting one type of economic evaluation, a benefit-cost analysis (BCA), using an example of an existing undergraduate education program, the Freshman Research Initiative (FRI) at the University of Texas Austin. Our aim is twofold: to demonstrate how to apply BCA methodologies to evaluate an education program and to conduct an economic evaluation of FRI in particular. We explain the steps of BCA, including assessment of costs and benefits, estimation of the benefit-cost ratio, and analysis of uncertainty. We conclude that the university's investment in FRI generates a positive return for students in the form of increased future earning potential. © 2018 R. L. Walcott et al. CBE—Life Sciences Education © 2018 The American Society for Cell Biology. This article is distributed by The American Society for Cell Biology under license from the author(s). It is available to the public under an Attribution–Noncommercial–Share Alike 3.0 Unported Creative Commons License (http://creativecommons.org/licenses/by-nc-sa/3.0).

Return-to-work intervention for cancer survivors: budget impact and allocation of costs and returns in the Netherlands and six major EU-countries.

PubMed

Mewes, Janne C; Steuten, Lotte M G; Groeneveld, Iris F; de Boer, Angela G E M; Frings-Dresen, Monique H W; IJzerman, Maarten J; van Harten, Wim H

2015-11-12

Return-to-work (RTW)-interventions support cancer survivors in resuming work, but come at additional healthcare costs. The objective of this study was to assess the budget impact of a RTW-intervention, consisting of counselling sessions with an occupational physician and an exercise-programme. The secondary objective was to explore how the costs of RTW-interventions and its financial revenues are allocated among the involved stakeholders in several EU-countries. The budget impact (BI) of a RTW-intervention versus usual care was analysed yearly for 2015-2020 from a Dutch societal- and from the perspective of a large cancer centre. The allocation of the expected costs and financial benefits for each of the stakeholders involved was compared between the Netherlands, Belgium, England, France, Germany, Italy, and Sweden. The average intervention costs in this case were €1,519/patient. The BI for the Netherlands was €-14.7 m in 2015, rising to €-71.1 m in 2020, thus the intervention is cost-saving as the productivity benefits outweigh the intervention costs. For cancer centres the BI amounts to €293 k in 2015, increasing to €1.1 m in 2020. Across European countries, we observed differences regarding the extent to which stakeholders either invest or receive a share of the benefits from offering a RTW-intervention. The RTW-intervention is cost-saving from a societal perspective. Yet, the total intervention costs are considerable and, in many European countries, mainly covered by care providers that are not sufficiently reimbursed.

[Adjusted Clinical Groups Method (ACG) to allocate resources according to the disease burden of each health center].

PubMed

Santelices C, Emilio; Muñoz P, Fernando; Muñiz, Patricio; Rojas, José

2016-03-01

Health care must be provided with strong primary health care models, emphasizing prevention and a continued, integrated and interdisciplinary care. Tools should be used to allow a better planning and more efficient use of resources. To assess risk adjustment methodologies, such as the Adjusted Clinical Groups (ACG) developed by The Johns Hopkins University, to allow the identification of chronic condition patterns and allocate resources accordingly. We report the results obtained applying the ACG methodology in primary care systems of 22 counties for three chronic diseases, namely Diabetes Mellitus, Hypertension and Heart Failure. The outcomes show a great variability in the prevalence of these conditions in the different health centers. There is also a great diversity in the use of resources for a given condition in the different health care centers. This methodology should contribute to a better distribution of health care resources, which should be based on the disease burden of each health care center.

A macro environmental risk assessment methodology for establishing priorities among risks to human health and the environment in the Philippines

DOE Office of Scientific and Technical Information (OSTI.GOV)

Gernhofer, S.; Oliver, T.J.; Vasquez, R.

1994-12-31

A macro environmental risk assessment (ERA) methodology was developed for the Philippine Department of Environment and Natural Resources (DENR) as part of the US Agency for International Development Industrial Environmental Management Project. The DENR allocates its limited resources to mitigate those environmental problems that pose the greatest threat to human health and the environment. The National Regional Industry Prioritization Strategy (NRIPS) methodology was developed as a risk assessment tool to establish a national ranking of industrial facilities. The ranking establishes regional and national priorities, based on risk factors, that DENR can use to determine the most effective allocation of itsmore » limited resources. NRIPS is a systematic framework that examines the potential risk to human health and the environment from hazardous substances released from a facility, and, in doing so, generates a relative numerical score that represents that risk. More than 3,300 facilities throughout the Philippines were evaluated successfully with the NRIPS.« less

Tuberculosis active case finding in Cambodia: a pragmatic, cost-effectiveness comparison of three implementation models.

PubMed

James, Richard; Khim, Keovathanak; Boudarene, Lydia; Yoong, Joanne; Phalla, Chea; Saint, Saly; Koeut, Pichenda; Mao, Tan Eang; Coker, Richard; Khan, Mishal Sameer

2017-08-22

Globally, almost 40% of tuberculosis (TB) patients remain undiagnosed, and those that are diagnosed often experience prolonged delays before initiating correct treatment, leading to ongoing transmission. While there is a push for active case finding (ACF) to improve early detection and treatment of TB, there is extremely limited evidence about the relative cost-effectiveness of different ACF implementation models. Cambodia presents a unique opportunity for addressing this gap in evidence as ACF has been implemented using different models, but no comparisons have been conducted. The objective of our study is to contribute to knowledge and methodology on comparing cost-effectiveness of alternative ACF implementation models from the health service perspective, using programmatic data, in order to inform national policy and practice. We retrospectively compared three distinct ACF implementation models - door to door symptom screening in urban slums, checking contacts of TB patients, and door to door symptom screening focusing on rural populations aged above 55 - in terms of the number of new bacteriologically-positive pulmonary TB cases diagnosed and the cost of implementation assuming activities are conducted by the national TB program of Cambodia. We calculated the cost per additional case detected using the alternative ACF models. Our analysis, which is the first of its kind for TB, revealed that the ACF model based on door to door screening in poor urban areas of Phnom Penh was the most cost-effective (249 USD per case detected, 737 cases diagnosed), followed by the model based on testing contacts of TB patients (308 USD per case detected, 807 cases diagnosed), and symptomatic screening of older rural populations (316 USD per case detected, 397 cases diagnosed). Our study provides new evidence on the relative effectiveness and economics of three implementation models for enhanced TB case finding, in line with calls for data from 'routine conditions' to be included in disease control program strategic planning. Such cost-effectiveness comparisons are essential to inform resource allocation decisions of national policy makers in resource constraint settings. We applied a novel, pragmatic methodological approach, which was designed to provide results that are directly relevant to policy makers, costing the interventions from Cambodia's national TB program's perspective and using case finding data from implementation activities, rather than experimental settings.