Academic literature on the topic 'Cost accounts'

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Journal articles on the topic "Cost accounts"

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Blyth, J. R. "Cost Accounts for Dyers and Finishers." Journal of the Society of Dyers and Colourists 49, no. 5 (October 22, 2008): 127–32. http://dx.doi.org/10.1111/j.1478-4408.1933.tb01753.x.

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Schreiner, Mark, Guat Tin Ng, and Michael Sherraden. "Cost-Effectiveness in Individual Development Accounts." Research on Social Work Practice 16, no. 1 (January 2006): 28–37. http://dx.doi.org/10.1177/1049731505276077.

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HALE, R. W. "EXPERIENCES WITH COST ACCOUNTS IN NORTHERN IRELAND." Journal of proceedings of the Agricultural Economics Society 5, no. 2 (November 5, 2008): 137–57. http://dx.doi.org/10.1111/j.1477-9552.1938.tb01832.x.

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&NA;. "Olanzapine - clinical benefit accounts for cost savings." Inpharma Weekly &NA;, no. 1275 (February 2001): 5. http://dx.doi.org/10.2165/00128413-200112750-00010.

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Zaric, Gregory S., and Jeffrey S. Hoch. "Medical savings accounts: opportunities for cost savings?" International Transactions in Operational Research 13, no. 6 (November 2006): 493–513. http://dx.doi.org/10.1111/j.1475-3995.2006.00560.x.

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Muller, Nicholas Z. "Environmental Benefit-Cost Analysis and the National Accounts." Journal of Benefit-Cost Analysis 9, no. 1 (August 14, 2017): 27–66. http://dx.doi.org/10.1017/bca.2017.15.

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This paper demonstrates a new connection between benefit-cost analysis (BCA) and the national income and product accounts. The article computes an augmented measure of output, which is defined as gross domestic product (GDP) less environmental pollution damage. Environmental policy BCA is incorporated directly into the adjusted measure of output in two ways. In a particular time period, damages from pollution emissions are deducted from market GDP in a standard with-and-without policy comparison. Second, secular changes in damages, output (GDP), and correspondingly, in the adjusted measure of output are employed to estimate augmented rates of growth. Comparison to a no-policy counterfactual then yields the effect of the policy on the augmented measure of environmentally adjusted value added (EVA) growth. The empirical results suggest that, in the 30 states that adopted flue-gas desulfurization (FGD) technology between 2005 and 2011, augmented output grew 0.12% more quickly than in a no-scrub counterfactual. Augmented output growth in four states was at least 0.20% more rapid because of the installation of scrubbers. The paper reports that benefits-per-capita from FGD were mildly progressive and that counties with relatively large African American populations incur large benefits from FGD installation.
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Dutta, Saurav K., and Lynford E. Graham. "Considering Multiple Materialities for Account Combinations in Audit Planning and Evaluation: A Cost Efficient Approach." Journal of Accounting, Auditing & Finance 13, no. 2 (April 1998): 151–71. http://dx.doi.org/10.1177/0148558x9801300204.

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An analytic framework is provided for incorporating different user perspectives on materiality into the audit process. The framework serves as a tool for disaggregating materiality to specific accounts based on materiality criteria for accounts and account combinations. To improve audit efficiency, the planning method incorporates the relative cost of auditing various account balances. It extends existing models of audit risk and materiality by considering explicitly the materiality of account combinations (sums and ratios) to enhance audit effectiveness.
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Fujimura, Daijiro. "THE OLD DU PONT COMPANY'S ACCOUNTING SYSTEM LASTING A HUNDRED YEARS: AN OVERLOOKED ACCOUNTING SYSTEM." Accounting Historians Journal 39, no. 1 (June 1, 2012): 53–88. http://dx.doi.org/10.2308/0148-4184.39.1.53.

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ABSTRACT Accounting historians have not yet realized that there existed another complete accounting system before the formation of the modern accounting system of today which Johnson and Kaplan's Relevance Lost characterizes by the “integration” of cost and financial accounts supported by “inventory costing.” In that earlier accounting system, cost and profit calculations were made in a past particular ledger account or accounts, namely trading account(s), where accounting practices opposed to “inventory costing” and “integration” were used. The historical existence of that accounting system is overlooked by accounting historians. The example of the old Du Pont Company (DPC) this paper presents will bring it to light. Cost and profit calculation were made in four trading accounts in the double-entry ledger at the old DPC as it was purchased by the new DPC in 1902. One of its trading accounts dated back to 1804 when the old DPC started production of gunpowder. Early cost and profit calculations in that trading account were examined by the new DPC's staff in the early 1940s. They prepared schedules showing the cost data, sales revenues, and profit measurement recorded in the early trading account. These schedules give evidence that the old DPC recorded the costs incurred and used the cost data to compute profit for financial accounting purposes, but in different ways from today's “inventory costing” and “integration.” This old DPC's accounting system resulted from the application of the double-entry system to industrial accounting and was in use throughout the nineteenth century. By revealing the historical existence of that overlooked accounting system, this paper will show that accounting history may be described as evolution of the traditional accounting system made through double-entry bookkeeping in which the trading account was of vital importance and the transition from that traditional accounting system to the modern integrated accounting system supported by inventory costing.
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Sorros, John. ""Predicting Earningsusing Cost Accounts Ratios: Evidence From Manufacturing Listed Firms "." Annales Universitatis Apulensis Series Oeconomica 2, no. 15 (December 31, 2013): 450–58. http://dx.doi.org/10.29302/oeconomica.2013.15.2.10.

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Bond, Michael T., Mark E. Dobeck, and Deborah Erdos Knapp. "Using Health Savings Accounts to Provide Low-Cost Health Care." Compensation & Benefits Review 37, no. 2 (March 2005): 29–32. http://dx.doi.org/10.1177/0886368704274444.

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Dissertations / Theses on the topic "Cost accounts"

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Sullivan, Brett M. "Determination of cost drivers for Ship Operations (1B1B) consumable (SO) operations target accounts for Amphibious Assault ships." Thesis, Monterey, Calif. : Naval Postgraduate School, 2008. http://edocs.nps.edu/npspubs/scholarly/theses/2008/Dec/08Dec%5FSullivanB.pdf.

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Thesis (M.S. in Operations Research)--Naval Postgraduate School, December 2008.
Thesis Advisor(s): Nussbaum, Daniel A. "December 2008." Description based on title screen as viewed on February 2, 2009. Includes bibliographical references (p. 77). Also available in print.
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Walters, Mark. "Cinematic Accounts of a Neoliberal Hong Kong: Post-1997 Urban Cinema and the Human Cost of Neoliberalization." OpenSIUC, 2014. https://opensiuc.lib.siu.edu/dissertations/860.

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Through a renewed emphasis on individual entrepreneurial freedoms, neoliberalism promises an economy liberated from government regulation in which restraints on capital accumulation are lifted and the subsequent financial benefits trickle down to all segments of society. However benign this rhetoric sounds, neoliberalization has primarily succeeded in securing wealth for capitalist elites through a collusion of state, corporate, and military players and through the manufacturing of dissent through the rhetoric of freedom. Hong Kong is a unique site in which to study the effects of neoliberalism because of its geopolitical position between the People's Republic of China (PRC) and the West. As a British colony, Hong Kong was a site of capital extraction by the British Empire as well as a hub for Chinese capitalists and overseas merchants looking to avoid the turmoil on the Chinese mainland. Now, as China's Special Administrative Region, Hong Kong is more susceptible to China's authoritarian brand of neoliberalism, which instead demands consent through manipulation and coercion. The intensification of neoliberalization in Hong Kong following the 1997 transition to the PRC and the East Asian Financial Crisis that same year has been accompanied by an increased burden placed on the city's most vulnerable individuals. Cinema has responded to this intensification with recognition of and response to local and global economic uncertainty as witnessed in the city itself. This study focuses on film narratives and character action within hyper-capitalist urban space to answer the question of how urban cinema contributes to cultural dialogue on the human cost of neoliberalization. Specific areas of film research central to this study include the relationship between the city and cinema and the cinematic qualities of experiencing modern life, contemporary Hong Kong urban cinema, and questions of transnationalism and identity formation in postcolonial Hong Kong. The methodology is a combination of textual analysis and genre theory. The textual analysis is informed not only by historical and cultural details, but also by firsthand observations of Hong Kong, while genre theory is utilized because the selected films are hybridized texts that borrow from different film genres in addressing the impact of neoliberalization from multiple points of view simultaneously. For the purpose of this study, six films, made between 1998 and 2011, were selected that respond to diverse issues currently affecting Hong Kong and its people in the era of global capitalism. The Longest Summer (1998, dir. Fruit Chan) addresses the devaluation of labor and proletarianization. The Way We Are (2008, dir. Ann Hui) problematizes social polarization and the center/periphery disparity that dehumanizes individuals by defining them solely as surplus labor. Election and Election 2 (2005, 2006, dir. Johnnie To) examine the relationship between the PRC's authoritarian neoliberalism and Hong Kong Triad societies. The two additional films respond to the impact of the 2008 Global Economic Recession on an already volatile Hong Kong economy. Dream Home (2010, dir. Pang Ho-Cheung) reveals the absurdities of Hong Kong's cutthroat housing market through graphic violence and a revenge narrative set immediately prior to the 2008 crisis. Finally, Life Without Principle (2011, dir. Johnnie To) reveals the dangers to ordinary citizens of reckless and unchecked financial speculation as it applies to mortgages, loans, and investments. Neoliberalism is the logic of global capital, so although these films are set in and relate to Hong Kong, they have implications for the implementation of neoliberalism everywhere and are thus valuable as cross-cultural dialogue on human livelihood. Specifically, the films reveal a Hong Kong that is oppressive whether it is present in or absent from the frame. Yet, this oppression does not preclude meaningful human action that counters the dehumanization inherent in neoliberalization with narratives of survival and individual reconciliation with the forces of global capital.
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Lu, Chuyuan. "How Cutting the Cost of Using a Bank Affects Household’s Behavior of Remittance Transfers: Evidence From a Field Experiment in Rural Malawi." Scholarship @ Claremont, 2016. http://scholarship.claremont.edu/cmc_theses/1372.

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Using a randomized experiment in rural Malawi, this paper finds that providing information on mobile bank buses’ services leads to a higher probability of adopting savings accounts in the treatment group. Households in the treated villages are 3.06 percentage points more likely to adopt savings accounts than households in the control group. Second, the information treatment leads to an increase of in the probability of households receiving remittances in the treated villages, as well as an increase in the amount of remittances received. In particular, the effect is strongest for households that lived at least three kilometers away from the trade centers, which suggests that the main cost of transferring remittance is the cost of traveling to a bank. Third, the 2SLS regression provides suggestive evidence that adopting savings accounts leads to an increase in households’ remittance activities. The 63.3 percentage points increase in the possibility of households receiving remittances after adopting savings accounts suggests that there previously exist high costs associated with the informal channels of transferring remittances.
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Venter, Marthinus Christoffel. "A critical evaluation of the value of the implementation of a shared services centre of the financial function at ArcelorMittal South Africa with special reference to accounts payable." Thesis, Stellenbosch : University of Stellenbosch, 2011. http://hdl.handle.net/10019.1/8516.

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Thesis (MBA)--University of Stellenbosch, 2011.
Some companies composed of different branches or centres or business units, are frequently following different financial operating procedures. They use different financial systems that are not aligned. This lack of process standardisation and control can be seen as a “drag” on the business. Due to this challenge, management might be at risk to focus on the administrative processes, instead of the core-business of the company. This risk has lead to more and more organisations considering implementing shared services for finance, believing that through the implementation thereof there is an opportunity to reduce costs, improve quality, timeliness, and transparency of data. The main aim of this report is to verify whether the implementation of shared services at the Accounts Payable (AP) function within ArcelorMittal South Africa (AMSA) did add value to the stakeholders of the business. Managing a shared services operation includes the implementation of benchmarking and continuous improvement and must involve planning for enhancements. Increased automation should enable departments to operate more effectively and efficiently in the future by streamlining processes, improving service levels and internal control as well as increasing data analysis. The main reasons for implementing a Shared Services Centre (SSC) at AMSA are explained and the processes that AMSA followed in implementing a SSC in Vanderbijlpark are described. Specific reference to the AP function is given. The SSC AP function of AMSA should operate as an internal customer service business. Currently the internal customers of this function are not satisfied with the operation of the function and a lot of the difficulties and mistakes made during implementation and operation of the SSC AP need to be solved, although the centre has been implemented six years ago. A customer survey and interviews with three managers of AMSA, who were involved in the implementation and operation of the SSC, was done to determine the value and success of the centre. According to the feedback, the SSC of AMSA has become a static shared service unit that satisfied the needs of the customers and the organisation only at the beginning of implementation. The service currently runs the risk of becoming just another centralised function that is subject to the same problems that originally caused AMSA to seek a new means of organising. The management of the SSC of AMSA needs to look beyond what it does today, linking its plan to overall company goals and assessing how it can optimise its contributions on behalf of all parties within AMSA. The management of the shared services unit needs to develop competence in finding and exploiting leverage opportunities to be continuously of value to AMSA. Possible corrective actions to get the SSC to be customer orientated are discussed. By solely relying on centralisation and standardisation, significant benefits of the shared services operating model was omitted and not implemented. The management of AMSA needs to consider the restructuring of the SSC to ensure the reshaping of the operation into the high-performing, service-oriented “business within a business” originally intended for shared services.
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Acuña, Benjamim Cristobal Mardine. "Utilidade do valor justo de ativos biológicos para a análise de crédito de corporações brasileiras baseadas no agronegócio." Universidade de São Paulo, 2015. http://www.teses.usp.br/teses/disponiveis/12/12136/tde-22092015-090605/.

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A dúvida sobre a utilidade da informação do valor justo de Ativos Biológicos para o usuário externo estimulou esta investigação. Em um mercado como o brasileiro no qual o agronegócio é fundamental e o crédito bancário ocupa espaço de destaque no financiamento das operações e dos investimentos, o problema de pesquisa se mostra relevante e, por isso, investigou se essa informação estaria relacionada com o custo da dívida bancária. Os objetivos foram, de modo mais abrangente, verificar se esse modelo de mensuração era desejado pelos analistas de crédito e, de modo mais específico: (i) verificar se havia correlação entre a variação, entre trimestres, da proporção entre a variação do valor justo na Demonstração do Resultado e a receita total, (ii) da variação da proporção entre o Ativo Biológico e o ativo total, (iii) do tamanho das companhias de agronegócio, estes três sobre o custo da dívida bancária; além (iv) verificar se havia preferência pela mensuração ao Valor Justo ou ao Custo e, (v) conhecer a forma como esses analistas realizam o tratamento dessa informação. Não fez parte do escopo, todavia, a elaboração de um modelo de análise de crédito, com identificação de todas as variáveis que a afetam; a investigação está limitada ao quanto a marcação ao Valor Justo menos as Despesas de Venda a impactaram do ponto de vista quantitativo, mas, principalmente, qualitativo. A pesquisa se deu em três etapas: (a) a análise das notas explicativas para percepção dos modelos de divulgação e das Demonstrações Contábeis para a coleta das variáveis desejadas; (b) a submissão dessas variáveis aos testes quantitavos e (c) a análise confirmatória mediante entrevistas semi-estruturadas com os analistas de crédito. O método de pesquisa empírico se deu pela análise de dados em painel de efeitos aleatórios, que retornou como significativa a correlação inversa, ao nível de 5%,da variável de controle logaritmo natural do tamanho do ativo sobre o custo da dívida bancária, bem como positiva a 10%, da variação inter trimestres do quociente formado entre o Ativo Biológico e o ativo total. Por outro lado, a variação interperíodos do quociente nas contas de resultado não se mostrou significativa. A análise qualitativa das entrevistas complementou a análise ao apontar que, apesar de os analistas, via de regra, desejarem a informação ao valor justo, tentam eliminá-la em suas estimativas de capacidade de repagamento, bem como encontram grande dificuldade em reunir subsídios para esse processo devido à falta de padronização das aberturas disponibilizadas pelos preparadores. Essa dificuldade, porém, pelo encontrado, não parece impactar sobre o custo da dívida bancária, já que os analistas não opinam sobre as taxas das operações de crédito. Apesar de não haver feito parte dos testes empíricos, outra indicação apontada nas entrevistas foi de que os analistas valorizam o respaldo por auditorias de renome, aspecto que lhes proporciona conforto a ponto de não vir a questionar com grande ênfase os números reportados. Por fim, a conexão entre a literatura dos custos de transação e a de value relevance através da assimetria informacional parece um largo caminho para novas pesquisas entre os elementos contábeis reportados e a forma como o mercado de crédito percebe o risco.
The doubt about the usefulness of the fair value of biological assets information to the external user conduced this research. In a market like Brazil where agribusiness is crucial and bank credit occupies a prominent space in the financing of operations and investments, the research problem is relevant and, therefore, investigated whether this information would be related to the cost of bank debt. The objectives were, more broadly, whether such measurement model was desired by credit analysts and, more specifically: (i) determine whether there was a correlation between the variation between quarters, the ratio of the change in fair value in the Income Statement and the total revenue, (ii) varying the ratio of the biological assets and total assets, (iii) the size of the agribusiness companies, these three on the cost of bank debt; plus (iv) whether there was a preference for measurement at fair value or cost, and (v) know how these analysts conduct the treatment of this information. The development of a credit analysis model was not part of this scope, weren\'t identified all the variables that affect it; the investigation wass limited to how the fair value less costs to sell model impacted it not only from a quantitative point of view, but mainly qualitative. The research took place in three stages: (a) the analysis of the explanatory notes to the perception of the advertising models and financial statements for the collection of the desired variables; (B) submission of these variables to quantitave tests and (c) the confirmatory analysis by semi-structured interviews with the credit analysts. The method of empirical research was done through the analysis of data in random effects panel, who returned as a significant inverse correlation at 5%, the natural logarithm control variable size of the asset on the cost of bank debt and positive 10% of the inter quotient quarters formed between the biological assets and total assets. On the other hand, the inter periods variation of the ratio in the income accounts was not significant. Qualitative analysis based on interviews complemented the analysis by pointing out that, although the analysts, as a rule, wish to fair value information, try to eliminate it in its estimates of repayment ability and find great difficulty in gathering information for this process due to the lack of standardization of the openings provided by the trainers. This difficulty, however, the found, does not seem to impact on the cost of bank debt, as analysts do not think of the rates of the loans. Although there was part of the empirical tests, a further indication pointing in the interviews was that analysts value the support by renowned audits, something that gives them comfort as to not come to question with great emphasis the reported numbers. Finally, the connection between literature of transaction costs and the value relevance by information asymmetry seems a long way for further research between reported accounting elements and how the credit market perceives the risk.
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Abburi, Sridhar, and Ramakrishnan Chinnappan. "COLLABORATION IN BANKING INFORMATION SYSTEMS : INVESTIGATING THE FUTURE OF BANKING SYSTEMS IN INDIA." Thesis, Högskolan i Borås, Institutionen Handels- och IT-högskolan, 2013. http://urn.kb.se/resolve?urn=urn:nbn:se:hb:diva-17062.

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Banking systems in India is quite popular and it needs some more changes to reach all the customers. Lack of the service is main problem in Indian baking system. If the common person wants to open the account, it take’s little bit high cost and banks are not near the people location. Due to the Lack of service, people do not want to be a customer of the bank. In the research trying to find the solutions for some of the problems to maintain a banking account, we want to provide the maximum time of service in banking systems and to find the better solution for the common persons to use the banking systems. The research idea Collaboration banking information systems are designed to combine all the account information into a system, to provide a better solution for the customer, and to solve all the internal problems in the banking systems. From this new concept we could establish the bank in each and every village, So that we could reach all the customers by providing them a good quality service and exceeding their expectations. The Collaboration systems are less time consuming and it reduces the burden of both the customers and bank employees. Some banks failed due to the lack of customers and the over burden of interest charged by the government.The research idea is to share all the account details from all the banks into a system that is known as collaboration banking information systems. The collaboration banking systems are entirely different and it reduces the cost maintenance of the Indian banking systems.
Program: Magisterutbildning i informatik
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Zhao, Shan 1972. "A quantitative QFD method taking into account cost and risk factors /." Thesis, McGill University, 2004. http://digitool.Library.McGill.CA:80/R/?func=dbin-jump-full&object_id=81580.

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This thesis develops a quantitative quality function deployment (QFD) method and integrates it with the methodologies of value engineering and risk analysis. Numerical parameters and scales allow measurement of product development and onward adjustment as the process unfolds. In QFD, customer requirements are usually defined in terms of design characteristics. In the method developed here, customer requirements are related to product functions. The use of value engineering then allows costs to be quantified. The analysis of design uncertainties allows the determination of risk factors. By introducing the new concepts of customer satisfaction value and an integrated evaluation index, an appropriate balance between customer and enterprise satisfaction can be attained in the final product. The new QFD method provides a quantitative approach based on cost and risk for evaluating how well customer requirements are taken into account in the development of a product.
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Fick, James Desmond. "Serving the base of the pyramid in South Africa : the case of the Mzansi basic bank account." Thesis, Stellenbosch : University of Stellenbosch, 2007. http://hdl.handle.net/10019.1/840.

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Thesis (MBA (Business Management))--University of Stellenbosch, 2007.
AFRIKAANSE OPSOMMING: Die Mzansi rekening, as Eerste Orde Nasionale rekening, is gesamentlik deur die “Groot 4” banke geloods, spesifiek met die oog daarop om toegang tot groter finansiële dienste te bewerkstellig in lyn met die Finansiële Dienste Handves. Hierdie navorsingsverslag ondersoek die sukses van die Mzansi rekening in terme van die verbetering van toegang tot finansiële dienste en die verwesinliking van Prahalad se visie van die Fortuin aan die onderkant van die piramide of die sogenaamde Base of the Pyramid (BoP). Die studie is gedoen deur onderhoude te voer met industrie-kenners wat nou betrokke was met die loods van die Mzansi rekening, asook deur ’n oorsig te doen van ’n verslag van die onlangse kommisie van ondersoek oor kompetisie in die bankwese in Suid Afrika. Die Mzansi rekening is inderdaad suksesvol daarin om toegang tot finansiële dienste vir alle Suid Afrikaners beskikbaar te maak, maar dit is steeds nie winsgewend vir die banke nie. Die Mzansi rekening is dus nie in lyn met Prahalad se visie van die BoP nie. Die winsgewendheid van die rekening in die toekoms hang af van die graad van aanvaarding van armes van meer doeltreffende elektroniese transaksies. Tot op datum wil dit voorkom asof Prahalad se gevoel dat die armes gevorderde tegnologie maklik aanvaar nie in die bank sektor in Suid Afrika geld nie. ’n Toenemende fokus op gebruik eerder as toegang en ’n beter belyning met Prahalad se twaalf beginsels van innovasie by die BoP mag egter wel beter wins vir die banke inhou. Selfs al sou winste nie materialiseer nie, is dit steeds voordelig vir banke wat bereid is om te eksperimenteer en te leer van die Mzansi ervaring. Die Mzansi rekening mag dalk die katalis wees vir nuwe en verbeterde produkte wat suksesvol sal wees in die BOP mark.
ENGLISH ABSTRACT: The Mzansi account, as a First Order National Bank Account, was jointly launched by the Big 4 Banks (ABSA, FNB, Nedbank and Standard Bank) specifically to increase access to financial services in line with the requirements of the Financial Sector Charter (FSC). This study explores the success of the Mzansi account with regard to improving access to financial services and achieving Prahalad’s vision of a Fortune at the Bottom of the Pyramid (BoP). The study was conducted by interviewing industry experts who were intimately involved in the launch of the Mzansi account and reviewing the transcripts of the recent commission of enquiry into the competition of banking in South Africa. The Mzansi account has been successful in increasing financial access for all South Africans but has not proved to be profitable for the banks. The Mzansi bank account therefore does not support Prahalad’s vision that there is a fortune at the base of the pyramid. The future profitability of the account is dependent on the acceptance of the poor of more efficient electronic transacting. To date it would seem that Prahalad’s notion that the poor accept advanced technology readily does not apply within the banking sector of South Africa. An increased focus on usage as apposed to access and a better alignment to Prahalad’s twelve principles of innovation at the BoP may well bring increased profits for the banks. Even if profits don’t materialise, for those banks willing to experiment and learn from the Mzansi experience. The Mzansi account may well be a catalyst for new and/or improved products that will be successful in the BoP market.
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Vidal, i. Perera Marta. "Passive actions: a body-first account." Doctoral thesis, Universitat Autònoma de Barcelona, 2018. http://hdl.handle.net/10803/482147.

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Aquest estudi situa les accions passives al bell mig de la nostra capacitat d’actuar. Són accions passives aquelles que el subjecte experimenta com a alguna cosa que li succeeix. Tot i que la majoria de les accions van acompanyades d'aquesta experiència, l'explicació de les accions passives entra en conflicte amb importants intuïcions sobre què és actuar. Una acció és quelcom que fa un subjecte, i fer quelcom està, generalment, en oposició amb allò que succeeix al subjecte. Així, l’experiència de passivitat sembla amenaçar allò que és essencial a l’acció, el fet que el subjecte fa una acció. Pot una acció ser alhora quelcom que un individu fa i quelcom que li succeeix? En els capítols 1 i 2 presento dues estratègies diferents per explicar les accions passives. La primera considera que fer una acció és incompatible amb un mecanisme passiu. Bach, Searle i Pacherie modifiquen teories clàssiques de l’acció, segons les quals la persona que té la intenció d'una acció causa l’acció, mitjançant la substitució de la persona per una representació de moviments corporals. Una segona estratègia considera que les anomenades ‘accions passives’ són el resultat d’un procés diferent del procés que té com a resultat una acció. Clark proposa que un sistema neuronal visuomotor resulta en moviments corporals que són accions i que la persona experimenta de manera passiva. També analitzo la proposta de Dreyfus, que presenta una relació bàsica entre l’entorn i el subjecte que té com a resultat que el cos es mogui de manera activa. Atès que aquesta relació no està basada en la voluntat del subjecte (o en alguna cosa semblant), pot explicar l’experiència de passivitat. Tanmateix, atès el marc teòric que Dreyfus utilitza, el seu model només explica aquelles accions que responen al medi. El model de Dreyfus també té problemes a l'hora d'explicar com es pot controlar i modificar l’acció. En el capítol 3, exploro una nova manera d’explicar les accions passives relacionant-les amb la dimensió bàsica de l’acció, que apareix quan es discuteix el fenomen de les accions no bàsiques. Les accions no bàsiques són aquelles que estan fetes mitjançant una altra acció, i les accions bàsiques son aquelles que s’introdueixen per aturar la possible regressió que es produiria si totes les accions fossin no bàsiques. Argumento que tant les accions passives com les accions bàsiques existeixen perquè les accions es fan movent el cos. En el capítol 4 exploro, en conseqüència, el que diferents teories diuen sobre els moviments d’una acció. Primerament analitzo la proposta de Bargh que sosté que mecanismes subpersonals causen moviments. Una segona teoria, argumentada de maneres diferents per Steward i Hornsby, proposa que els moviments corporals són el resultat d’una relació especial que té la persona amb el seu cos (que és diferent de la seva relació amb l’acció). Cap d’aquestes teories no aconsegueix d'explicar satisfactòriament el fet que aquests moviments són moviments actius. En el capítol 5, presento una proposta positiva. La meva proposta és que els moviments d’una acció són el resultat d’una tendència del cos a moure’s. Des d'aquesta perspectiva, als moviments no els cal la realització d'una acció per tal que siguin els moviments d'una acció: ho són de manera bàsica. Aquesta proposta no resulta, però, en una teoria en la qual la intenció del subjecte no hi tingui cap paper, atès que la tendència d’un cos a moure’s pot satisfer el patró de moviments relatius a una intenció. Tanmateix, les intencions no serien essencials per a l'acció la relació entre acció i intenció seria indirecte i mediada per la tendència del cos a moure’s.
This dissertation places passive actions at the heart of our capacity to act. Passive actions are those actions which the subject experiences as something which happens to them. Although most actions are accompanied by this experience, the explanation of passive actions is in tension with important intuitions about what it is to act. Actions are what a subject performs, and performing something is opposed, normally, to mere happenings. The experience of passivity seems thus to threaten what is essential to acts, the fact that the subject performs an action. Can an action be, at the same time, something performed by the subject and something which happens to her? In chapters 1 and 2 I present two different strategies to explain passive actions. One strategy considers that the performance of an action is not incompatible with a passive mechanism. Bach, Searle and Pacherie modify standard theories of action, according to which the subject who intends an action causes it, by substituting for this subject a representation of bodily movements which cause actions. A second strategy considers that the so-called ‘passive actions’ result from a process different from the process which results in actions. Clark proposes that a visuomotor neural system results in bodily movements which are an action and which the subject experiences passively. I also explored Dreyfus’ view. He presents a basic relation between the environment and the subject which results in the body actively moving. Since this relation is not grounded in the subject’s will (or something analogous), it can explain the experience of passivity. However, because of the theoretical framework Dreyfus uses, his model only explains environmentally-driven actions. Dreyfus’ model has also problems when it comes to taking into account the subject who controls and can modify the action. In Chapter 3, I explore a novel way of approaching passive actions which considers whether it is possible to relate passive actions to the basic dimension of action, which is introduced when discussing non-basic actions. Non-basic actions are those actions which are performed through or by performing another action and basic actions are those actions which stop the possible regress that might occur if all actions were non-basic. I argue that both phenomena exist, since actions are performed by moving the body. In Chapter 4, I explore thus what different theories claim about the movements involved in an action. First, I explore the view of Bargh, who claims that sub-personal mechanisms result in movements. The second view, proposed in different ways by Steward and Hornsby, is that bodily movements are the result of engagement of the agent with their body (different from their engagement with the action). Neither view manages to explain the fact that the movements are agential movements. In Chapter 5, I present my own positive view. According to this view, the movements of an action are the result of a tendency of a body to move. Presented in this way, the movements do not require the performance of an action in order for them to be the movements of an action: they are the movements of an action in a basic way. This yields an explanation of the movements which is not grounded in the will of the subject. This view does not result in a picture in which intentions play no role, since this tendency of a body to move might satisfy a pattern of movements related to intentions. However, intentions would not be something essential for action, and the relation between action and intention would be indirect and mediated by the tendency of a body to move.
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Stailey, Robert J. "Activity-Based Cost and revenue model for RDT&E Rated Service Account laboratories at NAWCAD." Thesis, Monterey, Calif. : Springfield, Va. : Naval Postgraduate School ; Available from National Technical Information Service, 1999. http://handle.dtic.mil/100.2/ADA365589.

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Thesis (M.S. in Management) Naval Postgraduate School, June 1999.
"June 1999". Thesis advisor(s): Kenneth J. Euske, Theodore A. Hleba. Includes bibliographical references (p. 103-105). Also available online.
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Books on the topic "Cost accounts"

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Manchester, Scott. Medical savings accounts. [Salem, Or.]: Oregon Health Plan Administrator, 1994.

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George, C. K. Andhra Pradesh state health accounts, 2001-02. Hyderabad: Institute of Health Systems, 2004.

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Walia, Tirlochan S. Credit policy of the firm and issues in cost of financing accounts receivable: Another look. Lake Success, N.Y. (3000 Marcus Ave., Lake Success 11042): Credit Research Foundation, 1986.

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Amātyāaṃśaya, Sri Lanka Saukhya Pōṣaṇa hā Subhasādhana. Sri Lanka national health accounts 2000-2002. Colombo: Institute of Policy Studies of Sri Lanka, 2005.

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Mozambique. Ministério da Saúde. Direcção Nacional de Planificação e Cooperação. Mozambique national health accounts (2004-2006). Maputo]: Republic of Mozambique, Ministry of Health, Directorate of Planning and Cooperation, 2010.

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Lanza, Richard B. Cost recovery: Turning your accounts payable department into a profit center. Hoboken, NJ: Wiley, 2009.

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Organisation for Economic Co-operation and Development. Secretary-General. A system of health accounts 2011. 2nd ed. Paris: OECD, 2011.

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William, Jack. Employee cost-sharing and the welfare effects of flexible spending accounts. Cambridge, MA: National Bureau of Economic Research, 2005.

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William, Jack. Employee cost-sharing and the welfare effects of flexible spending accounts. Cambridge, Mass: National Bureau of Economic Research, 2005.

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Goodman, John C. Controlling health care costs with medical savings accounts. Dallas, Tex. (12655 N. Central Expressway, Suite 720): National Center for Policy Analysis, 1992.

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Book chapters on the topic "Cost accounts"

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Oldcorn, Roger. "Current Cost Accounts Statement." In Company Accounts, 65–72. London: Macmillan Education UK, 1989. http://dx.doi.org/10.1007/978-1-349-20131-0_7.

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Hussey, Roger. "Integrated and Interlocking Accounts." In Cost and Management Accounting, 34–50. London: Macmillan Education UK, 1989. http://dx.doi.org/10.1007/978-1-349-19930-3_5.

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Collis, Jill, and Roger Hussey. "Integrated and Interlocking Accounts." In Cost and Management Accounting, 35–49. London: Macmillan Education UK, 1999. http://dx.doi.org/10.1007/978-1-349-90655-0_5.

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Mortimer, Geoff. "Counting the Cost." In Eyewitness Accounts of the Thirty Years War 1618–48, 85–95. London: Palgrave Macmillan UK, 2002. http://dx.doi.org/10.1057/9780230512214_7.

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Mandolini, Marco, Federico Campi, Claudio Favi, Paolo Cicconi, Michele Germani, and Roberto Raffaeli. "Parametric Cost Modelling for Investment Casting." In Lecture Notes in Mechanical Engineering, 386–92. Cham: Springer International Publishing, 2021. http://dx.doi.org/10.1007/978-3-030-70566-4_61.

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AbstractThis paper presents a parametric cost model for estimating the raw material cost of components realized employing the investment casting process. The model is built using sensitivity analysis and regression methods on data generated by an analytic cost model previously developed and validated by the same authors. This is the first attempt of developing a parametric cost model for investment casting based on activity-based costing. The proposed cost model accounts component volume, material density and material price. The error in estimating the raw material cost for components whose volume is within the common range of investment casting is around 11%.
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Shumilina, Vera, Bogdan Murza, and Aleksandr Shichanin. "Management aspects of a structured work plan of accounts." In Business security management in modern conditions, 172–84. au: AUS PUBLISHERS, 2021. http://dx.doi.org/10.26526/chapter_60258635cbe517.81704929.

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For more than 100 years, the accounting community has been concerned about improving the accounting chart of accounts. The Belgian G. Blaikonosh in 1926 put forward the idea of creating a world chart of accounts, M. Aounas in 1929 at the International Congress of accountants in Barcelona developed this idea, and in 1964 in Vienna it was decided to create a single international chart of accounts. Most of the developed charts of accounts are based on the idea of two ways to decompose capital, i.e. determining the cost of capital in the form of net assets and frequent liabilities.
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Oldcorn, Roger. "Current Costs, Value Added and Other Information." In Company Accounts, 63–81. London: Macmillan Education UK, 1996. http://dx.doi.org/10.1007/978-1-349-14092-3_7.

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Marsden, Michael. "Types of Accounts (cont.)." In The Practice of Banking , Part 1, 100–110. Dordrecht: Springer Netherlands, 1985. http://dx.doi.org/10.1007/978-94-009-4962-1_4.

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Akkar, S. "Earthquake Physical Risk/Loss Assessment Models and Applications: A Case Study on Content Loss Modeling Conditioned on Building Damage." In Springer Tracts in Civil Engineering, 223–37. Cham: Springer International Publishing, 2021. http://dx.doi.org/10.1007/978-3-030-68813-4_10.

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AbstractThis paper presents a novel approach to develop content fragility conditioned on building damage for contents used in residential buildings in Turkey. The approach combines the building damage state probabilities with the content damage probabilities conditioned on building damage states to develop the content fragilities. The paper first presents the procedure and then addresses the epistemic uncertainty in building and content fragilities to show their effects on the content vulnerability. The approach also accounts for the expert opinion differences in the content replacement cost ratios (consequence functions) as part of the epistemic uncertainty. Monte Carlo sampling is used to consider the epistemic uncertainty in each model component contributing to the content vulnerability. A sample case study is presented at the end of the paper to show the implementation of the developed content fragilities by calculating the average annual loss ratio (AALR) distribution of residential content loss over the mainland Turkey.
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Sengupta, Sanjit, Robert E. Krapfel, and Michael A. Pusateri. "Switching Costs in Key Account Relationships." In Handbook of Strategic Account Management, 103–13. Hoboken, NJ, USA: John Wiley & Sons, Inc., 2015. http://dx.doi.org/10.1002/9781118509043.ch4.

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Conference papers on the topic "Cost accounts"

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Tur, Georvic, and Masun Nabhan Homsi. "Cost-sensitive classifier for spam detection on news media Twitter accounts." In 2017 XLIII Latin American Computer Conference (CLEI). IEEE, 2017. http://dx.doi.org/10.1109/clei.2017.8226378.

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Gill, Amaninder Singh, Darian Visotsky, Laine Mears, and Joshua D. Summers. "Cost Estimation Model for PAN Based Carbon Fiber Manufacturing Process." In ASME 2016 11th International Manufacturing Science and Engineering Conference. American Society of Mechanical Engineers, 2016. http://dx.doi.org/10.1115/msec2016-8724.

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A polyacrilonitrile (PAN) based carbon fiber manufacturing cost estimation model driven by weight is presented in this study. One of the biggest limiting factors in the large scale use of carbon fiber (CF) in manufacturing is its high cost. The costs involved in manufacturing the carbon fiber have been formalized into a cost model in order to facilitate the understanding of these factors. This can play a key role in manufacturing CF in a cost effective method. This cost model accounts for the fixed and variable costs involved in all stages of manufacturing, in addition to accounting for price elasticity.
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Shen, Weiran, Zihe Wang, and Song Zuo. "Ex-post IR Dynamic Auctions with Cost-per-Action Payments." In Twenty-Seventh International Joint Conference on Artificial Intelligence {IJCAI-18}. California: International Joint Conferences on Artificial Intelligence Organization, 2018. http://dx.doi.org/10.24963/ijcai.2018/70.

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Motivated by online ad auctions, we consider a repeated auction between one seller and many buyers, where each buyer only has an estimation of her value in each period until she actually receives the item in that period. The seller is allowed to conduct a dynamic auction but must guarantee ex-post individual rationality. In this paper, we use a structure that we call credit accounts to enable a general reduction from any incentive compatible and ex-ante individual rational dynamic auction to an approximate incentive compatible and ex-post individually rational dynamic auction with credit accounts. Our reduction obtains stronger individual rationality guarantees at the cost of weaker incentive compatibility. Surprisingly, our reduction works without any common knowledge assumption. Finally, as a complement to our reduction, we prove that there is no non-trivial auction that is exactly incentive compatible and ex-post individually rational under this setting.
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Heng, Charlie A. S., and Robert K. L. Gay. "Design for Manufacturability: Cost Analysis of Electronic Circuit Board Assembly." In ASME 1991 Design Technical Conferences. American Society of Mechanical Engineers, 1991. http://dx.doi.org/10.1115/detc1991-0070.

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Abstract This paper discusses a methodology to predict the cost of assembling printed circuit boards (PCB). It is formulated using the flexible assembly system in the Experimental Printed Circuit Board Assembly Facility (EPCBAF) of the GINTIC Institute of CIM. The concept of Boothroyd and Dewhurst is applied in this work. The assembly cost accounts for insertion, test and rework costs only. Although focusing on the specific configuration of the system in EPCBAF, the discussion is directed towards broad applications, enabling a wide variety of assembly systems to be simulated.
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Worledge, David H., and Stephen M. Hess. "Assessment of Plant Maintenance Program Cost-Effectiveness Using ProCost©." In 2002 International Joint Power Generation Conference. ASMEDC, 2002. http://dx.doi.org/10.1115/ijpgc2002-26037.

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This paper discusses use of the ProCost© Maintainability / Reliability / Production / Cost (MRPC) model to assess the cost effective performance of a power plant’s maintenance program. The RMPC model provides an estimate of the economic value added for plant assets. It also provides a summary of production and maintenance costs, generation losses, and revenue losses, and gives a bottom line report on the asset’s economic value to the company. The model accounts for the way in which the maintenance program interacts with the generation process and estimates the leverage provided by expenditures on preventive maintenance. ProCost© is an engineering tool for tracking each asset’s production and cost performance under appropriate engineering approximations. Thus, it provides useful insights into where maintenance resources can be expended most effectively to increase generation and reduce operating costs.
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Kjellsson, Jill B., David Greene, Raj Bhattarai, and Michael E. Webber. "Energy Benchmarking of Water and Wastewater Treatment, Distribution and Collection: A Case Study of Austin Water Utility." In ASME 2013 International Mechanical Engineering Congress and Exposition. American Society of Mechanical Engineers, 2013. http://dx.doi.org/10.1115/imece2013-65309.

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Nationally, 4% of electricity usage goes towards moving and treating water and wastewater. The energy intensity of the water and wastewater utility sector is affected by many factors including water source, water quality, and the distance and elevation that water must be transported. Furthermore, energy accounts for 10% or more of a utility’s total operating cost, suggesting that energy savings can account for significant cost savings. Better knowledge of where and when energy is used could support strategic energy interventions and reveal opportunities for efficiency. Accordingly, this investigation quantifies energy intensity by process and type, including electricity and natural gas, and explores the time-varying nature of electric energy consumption for potable water distribution using the Austin Water Utility (AWU) in Austin, Texas as a case study. This research found that most of energy consumed by the AWU is for pumping throughout the distribution network (57%) and at lift stations (10%) while potable water treatment accounts for the least (5%). Though the focus is site specific, the methodology shown herein can be applied to other utilities with sufficient data.
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Watanabe, Naoko, Ryohei Miyoshi, Tamotsu Kozaki, Shingo Tanaka, and Satoshi Yanagihara. "Cost Analysis for Decommissioning of Nuclear Power Plants With Uncertainties." In 2018 26th International Conference on Nuclear Engineering. American Society of Mechanical Engineers, 2018. http://dx.doi.org/10.1115/icone26-82572.

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Decommissioning cost including radioactive waste management for 1100 MWe nuclear power plant (BWR) was analyzed comparing multiple scenarios. The total cost of decommissioning nuclear power plant was first estimated including the radioactive waste management cost for the standard Japanese decommissioning case with 30 years of the project duration including approximately 20 years in safe storage. It showed that the cost relating to waste management accounts for more than half of the total cost. Focusing on the radioactive waste management cost, the duration of safe storage was varied as a parameter. The timing of waste disposal was a key parameter determining the waste management cost due to the decay of radioactive nuclides resulting in the decrease in the total volume of the radioactive waste, and the change in the ratio of the waste volume in the three radioactive waste categories (intermediate-level, low-level, and extremely low-level). The total cost showed the minimum value at around 60 years of the project duration balancing the waste management cost and period dependent cost for safe storage.
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Joglekar, Nitin, Emre Guzelsu, Malay Mazumder, Adam Botts, and Clifford Ho. "A Levelized Cost Metric for EDS-Based Cleaning of Mirrors in CSP Power Plants." In ASME 2014 8th International Conference on Energy Sustainability collocated with the ASME 2014 12th International Conference on Fuel Cell Science, Engineering and Technology. American Society of Mechanical Engineers, 2014. http://dx.doi.org/10.1115/es2014-6496.

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Integration of electro-dynamic screens (EDS) on mirrors in CSP power plants is an emergent and environmentally conservative technology. It can remove the deposited dust from these mirrors and thus maintain high reflectivity continuously through the plant life. We propose a levelized cost of mirror cleaning (LCOMC) metric to link the EDS-enhanced reflectivity gains with the relevant product and installation costs, as well as with the direct and indirect costs associated with plant operation and maintenance. The LCOMC metric accounts for the fact that enhanced reflectivity owing to EDS technology allows the plant operators to specify a suitably smaller optical capacity plant in order to deliver a fixed power production target. We illustrate our proposal with a dataset on deluge cleaning of a scaled solar power plant configuration. For the configuration studied, it is shown that, if the EDS technology production and installation cost is $10/m2, then its LCOMC is 7.9% below the LCOMC for a comparable deluge cleaning alternative. Thus, the proposed LCOMC metric provides a methodology for systemic assessment of the economic impact of the EDS technology (and other mirror cleaning technologies), early in its technology development cycle.
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Rosenberg, Aviv, and Yishay Mansour. "Stochastic Shortest Path with Adversarially Changing Costs." In Thirtieth International Joint Conference on Artificial Intelligence {IJCAI-21}. California: International Joint Conferences on Artificial Intelligence Organization, 2021. http://dx.doi.org/10.24963/ijcai.2021/404.

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Stochastic shortest path (SSP) is a well-known problem in planning and control, in which an agent has to reach a goal state in minimum total expected cost. In this paper we present the adversarial SSP model that also accounts for adversarial changes in the costs over time, while the underlying transition function remains unchanged. Formally, an agent interacts with an SSP environment for K episodes, the cost function changes arbitrarily between episodes, and the transitions are unknown to the agent. We develop the first algorithms for adversarial SSPs and prove high probability regret bounds of square-root K assuming all costs are strictly positive, and sub-linear regret in the general case. We are the first to consider this natural setting of adversarial SSP and obtain sub-linear regret for it.
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Cevallos, Juan, S. K. Gupta, and Avram Bar-Cohen. "An Integrated Approach to Design of Enhanced Polymer Heat Exchangers." In ASME 2011 International Design Engineering Technical Conferences and Computers and Information in Engineering Conference. ASMEDC, 2011. http://dx.doi.org/10.1115/detc2011-48531.

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Recently available formulations of thermally enhanced polymers are attractive in heat exchanger applications due to their low cost and improved corrosion resistance compared to the conventional metal options. This paper presents a systematic approach to the design of plate-fin heat exchangers made out of thermally enhanced polymers. We have formulated the design problem as the life cycle cost minimization problem. The integrated design model introduced here accounts for heat transfer performance, molding cost, and assembly costs. We have adopted well known models to develop individual parametric models that describe how heat transfer performance, molding cost, and assembly cost varies as a function of the geometric parameters of the heat exchanger. Thermally enhanced polymers behave differently from the conventional polymers during the molding process. The desired thin walled large structures are expected to pose challenges during the filling phase of the molding process. Hence we have utilized experimentally validated simulations to develop a metamodel to identify difficult and impossible to mold design configurations. This metamodel has been integrated within the overall formulation to address the manufacturability considerations. This paper also presents several case studies that show how the material and labor cost strongly influence the final design.
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Reports on the topic "Cost accounts"

1

Jack, William, Arik Levinson, and Sjamsu Rahardja. Employee Cost-Sharing and the Welfare Effects of Flexible Spending Accounts. Cambridge, MA: National Bureau of Economic Research, May 2005. http://dx.doi.org/10.3386/w11315.

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Sheldon, Tamara, and Rubal Dua. How cost-effective are electric vehicle subsidies in reducing tailpipe-CO2 emissions? King Abdullah Petroleum Studies and Research Center, June 2021. http://dx.doi.org/10.30573/ks--2021-dp07.

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The transportation sector accounts for 24% of global greenhouse gas (GHG) emissions (IEA 2020). Road transport is the most utilized mode because of its convenience (Van Essen 2008). However, it is also the most emissions intensive mode, accounting for 75% of global transport GHG emissions, with roughly 44% coming from road passenger vehicles alone (IEA 2020).
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Diamond, Peter. Administrative Costs and Equilibrium Charges with Individual Accounts. Cambridge, MA: National Bureau of Economic Research, March 1999. http://dx.doi.org/10.3386/w7050.

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Poterba, James, and Mark Warshawsky. The Costs of Annuitizing Retirement Payouts from Individual Accounts. Cambridge, MA: National Bureau of Economic Research, January 1999. http://dx.doi.org/10.3386/w6918.

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Henry, Peter Blair. Capital Account Liberalization, The Cost of Capital, and Economic Growth. Cambridge, MA: National Bureau of Economic Research, February 2003. http://dx.doi.org/10.3386/w9488.

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Lee, Jungho, Shang-Jin Wei, and Jianhuan Xu. The Welfare Cost of a Current Account Imbalance: A "Clean" Effect. Cambridge, MA: National Bureau of Economic Research, May 2020. http://dx.doi.org/10.3386/w27276.

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Bansel, Prateek, Rubal Dua, Rico Krueger, and Daniel Graham. Are Consumers Myopic About Future Fuel Costs? Insights from the Indian two-wheeler market. King Abdullah Petroleum Studies and Research Center, August 2021. http://dx.doi.org/10.30573/ks--2021-dp13.

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India has the world’s third highest carbon dioxide (CO2) emissions, after China and the United States. The transportation sector is the third largest contributor to carbon dioxide emissions in India, accounting for roughly 11% of all carbon dioxide emissions in 2016. Road transport accounts for around 94% of the total carbon dioxide emissions of the transportation sector.
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Goulder, Lawrence. Do the Costs of a Carbon Tax Vanish When Interactions With Other Taxes are Accounted For? Cambridge, MA: National Bureau of Economic Research, May 1992. http://dx.doi.org/10.3386/w4061.

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Mercer-Blackman, Valerie, and Shiela Camingue-Romance. The Impact of United States Tax Policies on Sectoral Foreign Direct Investment to Asia. Asian Development Bank, December 2020. http://dx.doi.org/10.22617/wps200388-2.

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Using panel data at the country and sector level spanning almost 15 years, this paper shows that the corporate income tax rate does not affect the United States’ inward foreign direct investment once market size, costs, openness, and the business environment, are taken into account. This is true for United States foreign direct investment bound to developing Asia and across most sectors.
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López Boo, Florencia, Jane Leer, and Akito Kamei. Community Monitoring Improves Public Service Provision at Scale: Experimental Evidence from a Child Development Program in Nicaragua. Inter-American Development Bank, November 2020. http://dx.doi.org/10.18235/0002869.

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Expanding small-scale interventions without lowering quality and attenuating impact is a critical policy challenge. Community monitoring overs a low-cost quality assurance mechanism by making service providers account-able to local citizens, rather than distant administrators. This paper provides experimental evidence from a home visit parenting program implemented at scale by the Nicaraguan government, with two types of monitoring: (a) institutional monitoring; and (b) community monitoring. We find d a positive intent-to-treat effect on child development, but only among groups randomly assigned to community monitoring. Our findings show promise for the use of community monitoring to ensure quality in large-scale government-run social programs.
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