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Anojan, Vickneswaran. "Tax Revenue, Total Expense, Gross Domestic Production and Budget Deficit: A Study in Sri Lanka." Accounting and Finance Research 7, no. 4 (August 25, 2018): 17. http://dx.doi.org/10.5430/afr.v7n4p17.
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The main aim of this study is to find out relationship among tax revenue, total expense, gross domestic production and budget deficit of Sri Lanka from 1990 to 2015. Budget deficit is a vital problem in Sri Lanka. This research mainly considers three independent variables such as tax revenue, total expense and gross domestic production and budget deficit is dependent variable of this research. Data of this study collected from annual report, ministry of finance and central bank reports of Sri Lanka. Descriptive and inferential statistics were performed with the help of SPSS to analyze research data, answer research questions, reach research objectives and test hypothesis in this study. Correlation analysis confirmed that there are positive significant relationship between direct tax revenue and gross domestic production (98.4%), direct tax revenue and budget deficit (98.6%), indirect tax revenue and gross domestic production (99.2%), indirect tax revenue and budget deficit (98.5%), capital expense and gross domestic production (99.3%), capital expense and budget deficit (98.5%), recurrent expense and gross domestic production (98.7%), recurrent expense and budget deficit (99.3%), gross domestic production and budget deficit (97.2%) of Sri Lanka from 1990 to 2015. Regression analysis confirmed that 98.9% of gross domestic production depends on capital expense, recurrent expense, direct tax revenue and indirect tax revenue of the Sri Lanka. Capital expense has significant impact on the gross domestic production of the country (P = 0.024). 99.4% of budget deficit depends on capital expense, recurrent expense, direct tax and indirect tax of Sri Lanka. Further it can be stated that indirect tax revenue and recurrent expense have significant impact on the budget deficit of Sri Lanka (P < 0.05). This study concludes that there is possibility to change budget deficit and gross domestic production through capital expense, recurrent expense, direct tax revenue and indirect tax revenue in Sri Lanka.
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Zeller, Thomas L., Anthony J. Senagore, and Gary Siegel. "Manage indirect practice expense the way you practice medicine." Diseases of the Colon & Rectum 42, no. 5 (May 1999): 579–89. http://dx.doi.org/10.1007/bf02234130.
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Ramireddy, Jeba Karunya, Daniel Sathiya Sundaram, and Rabin K. Chacko. "Cost Analysis of Oral Cancer Treatment in a Tertiary Care Referral Center in India." Asian Pacific Journal of Cancer Biology 2, no. 1 (February 28, 2017): 17–21. http://dx.doi.org/10.31557/apjcb.2017.2.1.17-21.
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Introduction: As much as the number of oral cancer patients is a heavy burden to the health care system in India, so much is the economic burden to the patient and the relatives, especially in India where most do not have any financial cover for their medical expenditure. Objectives: To find out the approximate cost of treatment of oral cancer through various modalities, and calculate the proportion of direct and indirect expenses, and then identify the factors which would increase the indirect expenses so as to come up with recommendations which will reduce the indirect cost thereby reducing the financial burden to the patient.Methods: A retrospective observational study was done in a tertiary care center for cancer treatment and the direct cost (medical expense), indirect cost (non-medical expense) incurred by the patients, their economic status and source of fund for payment of the expenses were obtained. Results: The proportion of indirect cost was about 38.72% of the total cost for patients who underwent a single modality treatment with surgery, around 34.73% for a combination treatment with surgery and RT (Radiotherapy), about 79.63% for treatment with conventional Radiotherapy without surgery and about 49.61% for treatment with IMRT (Intensity Modulated Radio Therapy) without surgery. Availability of financial aid or cover is abysmally poor. The rate of discontinuance of treatment is also very high according to this study.Conclusion: The proportion of the indirect cost is very high and the total expenditure can be reduced by approximately 30% by following measures discussed in this article.
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Shah, Rajiv. "INDIRECT ENRICHMENT IN THE SUPREME COURT." Cambridge Law Journal 76, no. 3 (November 2017): 490–92. http://dx.doi.org/10.1017/s0008197317000757.
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A customer purchases services from a supplier to which VAT at the applicable rate is added but VAT was not actually due. Is the customer able to recover these payments by bringing an unjust enrichment claim against the Revenue and Customs Commissioners? “Yes”, answered the Court of Appeal, on the basis that as a matter of “economic reality” the Commissioners were enriched at the expense of the customers, and that such an enrichment was unjust because VAT was not actually due. Lord Reed, giving the unanimous judgment of the Supreme Court, reversed that decision: Investment Trust Companies (In Liquidation) v Revenue and Customs Commissioners [2017] UKSC 29; [2017] 2 W.L.R. 1200. The customers did not have an unjust enrichment claim against the Commissioners because their enrichment was not “at the expense of” the customers.
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Khasanah, Ulfatul, Rina Sulistyowati, Agung Hirmantono, and Mas’adah Mas’adah. "Pengaruh informasi akuntansi biaya terhadap nilai perusahaan serta implikasinya terhadap tanggungjawab perusahaan kepada stakeholder." Jurnal Ekonomi Modernisasi 16, no. 2 (November 19, 2020): 105–16. http://dx.doi.org/10.21067/jem.v16i2.4981.
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This study aims to obtain empirical evidence regarding the effect of cost accounting information on firm value and its implications for corporate responsibility to stakeholders. This research was conducted at consumer goods industrial sector companies listed on the IDX. The sample in this study consisted of 18 companies for 5 years, so that the data processed in this study were 90 data. Data analysis techniques using path analysis. The results showed that the indirect effect of the variable production costs on interest expense through firm value was non-significant. Meanwhile, the indirect effect of the production costs on tax expense through firm value is significant. Likewise, the indirect effect of the production costs variable on dividends through firm value, which is also significant. The research results can be considered for the company in terms of debt policy and dividend policy and for the government in determining taxes.
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Guzmán-Montes, Gema Yolanda, Renata Heras-Ovalles, and Rafael Laniado-Laborín. "Indirect patient expenses for antituberculosis treatment in Tijuana, Mexico: is treatment really free?" Journal of Infection in Developing Countries 3, no. 10 (November 5, 2009): 778–82. http://dx.doi.org/10.3855/jidc.489.
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Background: One of the main problems faced by the Mexican National Tuberculosis Program is the high rate of patients abandoning treatment. This study aimed to determine the magnitude of unaccounted costs of tuberculosis (TB) treatment in Tijuana, Mexico. Methodology: Subjects were recruited at 21 health centres. Patients had confirmed active pulmonary TB, had been on treatment for more than 12 weeks, and were aged 18 years and older. The questionnaire provided information about demographics, past and current episodes of TB, and various categories of expenses. Results: The study included 180 patients as follows: 48 had been diagnosed with tuberculosis in the past (26.6%) and had either currently relapsed or failed treatment; 160 (88.8%) were under directly observed therapy (DOT); 131 (72.8%) attended a health centre; and the rest received directly observed treatment at home. The daily cost of transportation to the health centre was MXN $25.88 + 3.22 (1 USD = 13 MXN). Thirty-two patients (17.8%) had to buy medication at least once, with a monthly medication expense of MXN $440.5 + 40.3. Patients receiving DOT at the health centre reported daily food and beverages expenses, spending MXN $56.5 + 10.1. Forty-two patients reported laboratory testing expenses, on average MXN $558.8 + 85.8 per month. Eighty patients (42.4%) reported expenses on radiographic/ultrasound studies, on average MXN $562.9 + 72.1 per six-month regimen. Conclusions TB diagnosis and treatment posed a significant economic burden on patients in terms of both cost and affordability; clinic-based DOT may contribute disproportionately to the costs incurred by patients.
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Kim, Sangwan. "Cross-sectional variation in revenue-expense relation and cost of equity." Managerial Finance 44, no. 11 (November 12, 2018): 1311–29. http://dx.doi.org/10.1108/mf-06-2016-0171.
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Purpose The purpose of this paper is to investigate whether revenue-expense matching is inversely associated with cost of capital and information asymmetry, respectively, in the equity markets. Design/methodology/approach This paper uses a firm-specific measure of revenue-expense matching consistent with Dichev and Tang (2008). To obtain a proxy for cost of equity, this paper uses the average ex ante implied cost of capital estimate calculated from analysts’ forecast data, which are based on the Feltham–Ohlson residual income valuation framework. In additional tests, this paper uses the probability of informed trades (PIN) as a proxy for information asymmetry among equity investors. This paper employs both OLS and fractional logit regression models to test main predictions. Findings This paper documents that firms with high revenue-expense matching enjoy a lower cost of capital, supporting the direct impact of high matching on cost of capital by increasing the precision of public information signals. Further, matching of contemporaneous revenues and expenses is inversely associated with information asymmetry, suggesting that the indirect impact of high matching on cost of capital through its impact on information asymmetry is also plausible. Originality/value Although an extensive body of literature has established a link between various disclosure/earnings properties and cost of capital, this research is the first to establish a link between matching and cost of capital. This paper fills the void in the literature by showing that revenue-expense matching – a fundamental property of accounting earnings – affects equity investors’ required rate of returns.
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Beauregard, Michael A., and Steven K. Ayer. "Maintaining performance." Facilities 36, no. 11/12 (August 6, 2018): 618–34. http://dx.doi.org/10.1108/f-11-2017-0111.
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PurposeThe purpose of this paper is to explore the value of K-12 indirect facility maintenance and operation expense spending in Arizona and how the prioritization of work enables academic performance.Design/methodology/approachData were collected from more than 200 academic districts over a five-year period to measure the correlation between plant maintenance and operations and academic outcomes. A qualitative analysis provided an in-depth understanding of how routine work is prioritized.FindingsResults of the correlative model indicate that no positive relationship exists between academic performance and facility expense spending within the sample population. The lack of a positive correlation may be a result, in whole or in part, of many variables. The qualitative analysis, however, provided a more in-depth understanding of how academic districts manage educational facilities and how the prioritization of work may factor into a correlation.Originality/valueThis paper addresses the link between academic performance, expressed in terms of a return-on-assets, and facility management. The contribution of this paper is the documentation of facility maintenance and operations organizational structures to include the method of prioritizing routine work and the process of indirect expense spending in support of K-12 public education in the state of Arizona.
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Nepran, A. V., T. M. Bolotova, and O. M. Holovanova. "Methods of Costs Allocation for Equipment Maintenance and Operation in Determining Industrial Products’ Costs." PROBLEMS OF ECONOMY 1, no. 47 (2021): 85–90. http://dx.doi.org/10.32983/2222-0712-2021-1-85-90.
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The method of costs allocation for equipment maintenance and operation has been analyzed. It is especially important to properly allocate costs by type of product at those industrial enterprises, where a complex range of products is produced as a result of a single production process. The main method for calculating the product cost unit in industry is calculating the product cost and expense budget. Differentiated methods should be used in allocating indirect costs between particular products or types of products, depending on the nature of a cost, its economic nature, and its connection with the process of forming production cost. In calculating production cost, costs for production maintenance and management are identified, having a very diverse composition. A big group of expenses connected with equipment operation (depreciation on operating equipment and vehicles; maintenance repair of the equipment and shop-floor travelers; wear of low-value tools; the wages of workers engaged in equipment maintenance; maintenance materials) is singled out in a special spending pattern. It is established that quite accurate results are also used in a number of industries. For example, the method of allocation of indirect costs allows the maintenance costs and equipment operation costs to be reasonably allocated, thus making it possible to more accurately calculate the production cost and make management decisions on this basis. It should be noted that, since indirect costs include a large number of various production costs, which differ in many economic respects, allocation of all indirect costs should not be carried out on a single basis.
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Rachmawati, Sistya. "ASIMETRI INFORMASI MEMODERASI BEBAN PAJAK TANGGUHAN DAN MANAJEMEN LABA." JURNAL INFORMASI, PERPAJAKAN, AKUNTANSI, DAN KEUANGAN PUBLIK 5, no. 1 (May 9, 2019): 41. http://dx.doi.org/10.25105/jipak.v5i1.4470.
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<strong><strong></strong></strong><em>The objective of this research is to ident6 the direct and indirect influences of deffered tax expense toward earning management which is moderated by asymmetry Information. This research examines </em>50 <em>manufacturing companies listed in Jakarta Stock Exchange and issues auditedfinancial statement since 2004-2006. The statistical method </em><em>used to test the hypothesis is Multiple Regression Model. The empirical result of this research indicates that deffered tax expense has influence to Earning Management. Test results suggest that by using the Multiple regression analysis, deffered tax expense have a direct positive significant influences to earning management, while asymmetry information have no significant influences toearning management. The control variable Cash Flow operation have positive significant influence toEarning Management, while size and growth has no significant influence Earning Management.</em><strong><strong></strong></strong>
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Czajko, Jakub. "Linear Magnitudes Estimated via Expense of Incompletely Defined Potential Energy were Likely Overestimated by over 3.48 %." International Letters of Chemistry, Physics and Astronomy 32 (April 2014): 32–41. http://dx.doi.org/10.18052/www.scipress.com/ilcpa.32.32.
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Since former definition of work done by any radial/center-bound (central) force field (and consequently thus also of the corresponding to it expense of potential energy of the field) was incompletely defined (so that these two basic notions were valid only for purely radial phenomena), some indirect estimations of those linear magnitudes that relied on the former (incomplete yet always presumed as total) potential energy may have been overestimated. New, operationally complete and thus mathematically lawful definition of total rate of work done by the field implies presence of a certain (experimentally observed but formerly quite unanticipated and thus routinely unaccounted for) nonradial angular contribution to the total potential energy. Hence some previous calculations of those linear magnitudes, which were indirectly estimated via expense of potential energy spent on the work done, may have been quite inadvertently overrated by over 3.48 %. This was because the extra potential energy that is spent on twisting the path that is deflected by the source of the field was disregarded in the former, incomplete definition of work done, even though such nonradial twisting is generally required by proven Frenet-Serret formulas of differential geometry. This present assessment is based upon purely mathematical premises, but similar prior nonradial angular formula utilized here has already retrodicted the 10.56 % excess over Einstein‟s prediction of deflection of light that was observed in several unbiased experiments, and it has reconciled some other experiments that could neither be explained nor reconciled by general theory of relativity, which, as radial by design, does not account for nonradial or mixed phenomena
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Begawati, Nova, and Rida Rahim. "THE ANALYSIS OF INVENTORY VALUE ON MARKET VALUE BY PROFIT LOSS COMPONENT AS INTERVENING VARIABLE." Jurnal Manajemen dan Bisnis 9, no. 2 (December 31, 2020): 45–58. http://dx.doi.org/10.34006/jmbi.v9i2.202.
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The aim of this research is to provide an empirical effect of inventory value on the market value of income, the cost of products sold and profit as intervening variables. Both firms belonging to manufacturing companies (food and beverage sub-sectors) in the period 2014-2018 on the stock exchange are the focus of this study. Indonesian Securities comprises 14 firms. The tool used is path was analysis using SPSS. The findings show that profits and expense of products sold do not have an indirect impact on the relationship between inventory value and market value as an intervening variable, while profit has an indirect effect on the relationship between inventory value and market value as an intervening variable.
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Mashaan, Nuha Salim, Asim H. Ali, Suhana Koting, and Mohamed Rehan Karim. "Dynamic Properties and Fatigue Life of Stone Mastic Asphalt Mixtures Reinforced with Waste Tyre Rubber." Advances in Materials Science and Engineering 2013 (2013): 1–9. http://dx.doi.org/10.1155/2013/319259.
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Today, virgin polymer modified asphalt mixes are comparatively more expensive for road pavement. One way to reduce the expense of such construction and to make it more convenient is the application of inexpensive polymer, such as waste polymer. The primary aim of this study was to investigate the effect of adding waste tyre rubber (crumb rubber modifier (CRM)) on the stiffness and fatigue properties of stone mastic asphalt (SMA) mixtures. Various percentages of waste CRM with size of 0.60 mm were added to SMA mixtures. Indirect tensile stiffness modulus test was conducted at temperatures of 5, 25, and 40°C. Indirect tensile fatigue test was conducted at three different stress levels (2000, 2500, and 3000 N). The results show that the stiffness modulus of reinforced SMA samples containing various contents of CRM is significantly high in comparison with that of nonreinforced samples, and the stiffness modulus of reinforced samples is in fact less severely affected by the increased temperature compared to the nonreinforced samples. Further, the results show that CRM reinforced SMA mixtures exhibit significantly higher fatigue lives compared to the nonreinforced mixtures help in and promotion of sustainable technology by recycling of waste materials in much economical and environmental-friendly manner.
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Gynan, Shaw N. "Hispanic Immigration and Spanish Maintenance as Indirect Measures of Ethnicity: Reality and Perceptions." Ethnic Studies Review 20, no. 1 (January 1, 1997): 41–57. http://dx.doi.org/10.1525/esr.1997.20.1.41.
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Many supporters of official English have accused U.S. Hispanics of refusing to learn English and rejecting the traditional assimilationist model by clinging to their ethnolinguistic identity. An analysis of U.S. Census data from the last thirty years refutes these claims. The picture of U.S. Hispanic maintenance of ethnolinguistic identity has evolved. Here we show that while adult Spanish loyalty has decreased, youth Spanish loyalty has increased; however, Spanish maintenance does not occur at the expense of English proficiency. Once recent immigrants are subtracted from the Hispanic population, U.S. Census figures show clearly that long-term limited English proficiency has decreased substantially. This analysis clearly supports the conclusions of experts who have noted that Hispanic youth are embracing a bilingual model, one which allows them to maintain their ethnolinguistic identity while acquiring the English skills necessary for success in the United States.
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Lakman, I. A., A. A. Khalikova, and Alexey A. Korzhenevskiy. "THE EVALUATION OF EFFECT OF VARIOUS OUTCOMES OF KIDNEY TRANSPLANTATION SURGERY ON ECONOMIC COSTS UNDER TREATMENT OF KIDNEYS CHRONIC DISEASE." Health Care of the Russian Federation 62, no. 2 (May 24, 2019): 60–67. http://dx.doi.org/10.18821/0044-197x-2018-62-2-60-67.
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The growth of number of patients suffering with chronic kidneys disease became a reverse side of increasing of population life-span during recent decades. The treatment of the given pathology places a heavy burden on state economics. Nowadays, the implementation of kidneys transplantation is the main and only one mode of treatment of this disease permitting both to prolong human life and to significantly ameliorate its quality. The actual problem is the evaluation of economic costs occurring under both successful and unsuccessful outcomes of transplantation. The last one results in returning patient to dialysis procedure. The assessment was applied to direct and indirect expenses of kidney transplantation surgery and post-operational monitoring of patient, including application of dialysis. The expenses of treatment of patient with chronic kidneys disease per one person made annually up to: 1 266 967,88 rubles using dialysis therapy; 1 665 110,19 rubles using transplantation with positive outcome; 2 922 078,07 rubles using transplantation with unsuccessful outcome. Besides, in case of unsuccessful outcome of transplantation total amount of economic losses increased more on 91 343,77 rubles annually at the expense of decreasing of tax levy and increasing of disability compensation.
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Ango, Tola Gemechu, Lowe Börjeson, and Feyera Senbeta. "Crop raiding by wild mammals in Ethiopia: impacts on the livelihoods of smallholders in an agriculture–forest mosaic landscape." Oryx 51, no. 3 (May 3, 2016): 527–37. http://dx.doi.org/10.1017/s0030605316000028.
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AbstractWe assessed the impacts of crop raiding by wild mammals on the livelihoods of smallholding farmers in south-western Ethiopia. Data were generated through participatory field mapping, interviews and focus groups. The results indicated that wild mammals, mainly olive baboonsPapio anubisand bush pigsPotamochoerus larvatus, were raiding most crops cultivated in villages close to forests. In addition to the loss of crops, farmers incurred indirect costs in having to guard and cultivate plots far from their residences, sometimes at the expense of their children's schooling. Raiding also undermined farmers’ willingness to invest in modern agricultural technologies. Various coping strategies, including guarding crops and adapting existing local institutions, were insufficient to reduce raiding and its indirect impacts on household economies to tolerable levels, and were undermined by existing policies and government institutions. It is essential to recognize wild mammal pests as a critical ecosystem disservice to farmers, and to identify ways to mitigate their direct and indirect costs, to facilitate local agricultural development and livelihood security, and integrate wildlife conservation and local development more fully in agriculture–forest mosaic landscapes.
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Haufe, W. O., and J. Weintraub. "ECONOMICS OF VETERINARY–MEDICAL ENTOMOLOGY." Canadian Entomologist 117, no. 7 (July 1985): 901–7. http://dx.doi.org/10.4039/ent117901-7.
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The economic importance of research in veterinary–medical entomology is inadequately defined. In this paper we attempt to assess progress in bioeconomics and feasible approaches to estimate benefits from this field of study.Benefits accruing from veterinary–medical entomology are in improved efficiency or increased productivity of man and his animals. Assessing this effort has been neglected because of difficulty and expense in measuring loss. Even if direct losses were known, indirect ones due to insect-borne diseases and other health-related factors are generally immeasurable.
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Sutton, J. D., K. Aston, D. E. Beever, and W. J. Fisher. "Body composition and performance of autumn-calving Holstein-Friesian dairy cows during lactation: food intake, milk constituent output and live weight." Proceedings of the British Society of Animal Production (1972) 1992 (March 1992): 100. http://dx.doi.org/10.1017/s030822960002211x.
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The importance of measuring partition between body and milk in dairy cows and identifying the factors underlying it has long been recognised. However accurate measurements of partition In the body are few because of the difficulty and expense of the techniques.The purpose of the present experiment was to measure the effects in autumn-calving Holstein-Friesian cows given grass silage ad libitum of amount of concentrate and stage of lactation on body composition by direct (Gibb et al 1992a, b) and Indirect (Kings et al 1992) techniques, adipose tissue metabolism (Walsh et al 1992) and milk production. In a related trial, energy balance was measured in other cows by Indirect calorimetry (Cammell et al 1992).This report covers silage Intake, milk production and live-weight change. Communications on the associated studies are given in the Proceedings of this Meeting.
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Winarsih, Sri. "PENDIDIKAN BEBAS BIAYA DALAM MENINGKATKAN MUTU PENDIDIKAN DI SEKOLAH/MADRASAH." Cendekia: Jurnal Kependidikan dan Kemasyarakatan 12, no. 1 (March 4, 2016): 89. http://dx.doi.org/10.21154/cendekia.v12i1.369.
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Abstract: Cost isflow of resource, calculated in set of monetary which released to buy or pay inventory,service, labor,product, equipment and other goods, used for business or others interest. Education is process where someone obtain to get knowledge (knowledgeacquisition), developing skill or ability (development skill) attitude or change attitude. Education is a process of student’s transformationin order to reach certain things as effect of follow education. Cost of education consist of (1).Direct cost is the expense from parent to learn, example: cost of the text book,practice etc.(2).Indirect costis the expense from parent, people or governmentwhich indirect relate to learning process, for example: levyingthe building, public utilities, canteen, school health unit, etc.ملخص: التكاليف هي الموارد المحسوبة في حساب العملة المتصرفة للبيع أو دفع الأشياء المعدة، والعمل، والعمّال، والانتاج، والأدوات، وغيرها من الأشياء المستعملة لمصلحة التجارة أو غيرها. والتربية هي عملية يحصل فيها المرء على المعارف والمعلومات، وتنمية استعداداته وكفاءاته، وسلوكياته. والتربية كذلك عملية اصلاح التلاميذ ليحصل على الأشياء الخاصة نتيجة عملية التربية التي اتبعها. وثمة تكاليف تربوية وهي : 1) التكاليف المباشرة، هي التكاليف التي دفعها الطالب أو والداه لمهمة عملية التعلم والتعليم، وعلى سبيل المثال لشراء الكتب، والتربية التدريبية وغيرها، 2) التكاليف غير المباشرة، وهي التي يدفعها الطالب أو والداه، أو المجتمع، أو الحكومة للمهمة التي لا ترتبط مباشرة بعملية التعلم والتعليم، مثل التكاليف لبناء المدارس، أو الوسائل العامة، أو المقصف للمصدرسة، أو عيادة الصحة وغيرها. Keywords: Pendidikan, bebas biaya, mutu, sekolah.
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Keerthana T, Sindhu Ramesh, and Deepak S. "Comparative analysis of the success rate of direct and indirect pulp capping procedures - A retrospective analysis." International Journal of Research in Pharmaceutical Sciences 11, SPL3 (October 22, 2020): 1772–79. http://dx.doi.org/10.26452/ijrps.v11ispl3.3515.
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Treatment options of pulp exposure involve either extraction or root canal therapy, as latter involves multiple appointments and considerable expense. An alternate procedure is pulp capping, which is divided into two types- direct, indirect pulp capping. The aim of this study was to assess and compare the success rate of direct and indirect pulp capping procedures based on postoperative pain and patient's visit after pulp capping procedure. As it was a retrospective analysis, data collected from hospital, Chennai, and it consisted of a total of 439 cases evaluated based on the type of pulp capping done. Inclusion criteria consisted of Patients aged 18 – 50 years who received direct, indirect pulp capping procedures. Patients who received deep caries management. Patients who have obvious carious lesions noted clinically, radio graphically and received either complete/ partial caries removal followed by placement of cavity liner. The collected data was imported to excel sheet, analyzed using SPSS software. In this study of 261 patients (99 are females, 162 are males with a mean age of 18-40) were included. It was observed that there was not a significant difference among the groups. Indirect pulp capping has a higher success rate over Direct pulp capping with a p-value greater than 0.05. Within the limitations of this study, it can be concluded that the indirect pulp capping has a higher success rate over the direct pulp capping procedures, although it's not statistically significant.
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Lashley, Marcus A., M. Colter Chitwood, Garrett M. Street, Christopher E. Moorman, and Christopher S. DePerno. "Do indirect bite count surveys accurately represent diet selection of white-tailed deer in a forested environment?" Wildlife Research 43, no. 3 (2016): 254. http://dx.doi.org/10.1071/wr15008.
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Context Diet selection is studied in herbivores using three predominant methods: (1) microhistological surveys (identification of plants cell walls remaining in gut contents or faecal excretions); (2) direct bite counts (of tame animals); and (3) indirect bite counts (identifying herbivory on damaged plant tissues). Microhistological surveys and direct bite counts are accurate and provide the potential advantage of linking diet selection to particular individuals. Also, they allow diet selection to be measured in systems with sympatric herbivores more easily than indirect bite counts. However, they require expertise in cell wall structure identification or access to tame animals, and generally require greater expense than indirect bite counts. Conversely, indirect bite counts have the advantages of relatively low cost and time commitment for gathering data and do not require animal observation, but may not be accurate. Aims We tested for similarity between diet-selection estimates calculated by indirect bite counts and microhistological surveys. Methods We performed concurrent indirect bite count and faecal microhistological surveys on white-tailed deer (Odocoileus virginianus) at Fort Bragg Military Installation, NC. Key results The indirect bite count survey assignment of selection was 48% similar to assignments derived from the microhistological survey, based on Jaccard’s similarity index. Out of 23 plant species determined to be selected by indirect bite counts, 15 of those species were selected according to microhistological surveys. According to the microhistological survey, eight of the selected plants made up 51% of the overall diet, and seven of those eight were selected according to the indirect bite counts. Conclusions Our data indicate that indirect bite counts may provide a relatively accurate index of the deer-selected plants most important in the white-tailed deer diet, but may be less appropriate to determine selection of plants that infrequently occur in their diet, plants that are typically consumed in entirety, or plants where herbivory damage is poorly identified. Implications Indirect bite counts are a relatively inexpensive and time-efficient tool that may be useful to determine plant species most important to white-tailed deer within a forested landscape, particularly if additional research can improve on associated inaccuracies.
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Karczyński, Łukasz. "Loss on „Toxic” Currency Options and Forward Contracts as a Tax-Deductible Expense in Corporate Income Tax – General Issues." Financial Law Review 1, no. 1 (March 1, 2016): 11–22. http://dx.doi.org/10.1515/flr-2016-0002.
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Abstract Due to financial crisis many entrepreneurs suffered heavy losses on currency options and forward contracts. Tax authorities tend to disallow deduction of those losses from the taxable income. Many cases ended up in administrative courts, resulting in judicature controversies on the issue in question. This paper is the first of four in a cycle. The aim of the whole cycle will be to analyze deeply these controversies and suggest the proper interpretation of the legal provisions, determining whether losses on currency options and forward contracts should or should not be regarded as tax-deductible expenses. The aim of this paper is to determine the scope of the problems to solve as well as to analyze the legal character of the loss on non-deliverable currency options and forward contracts. Therefore this legal character has been determined in the light of Polish corporate income tax act. What is more, the problems with the interpretation of these losses as indirect deductible expenses have been solved.
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Wegemer, Gerard. "Utopia: Entering the fortress of Europe's warrior culture." Moreana 56 (Number 211), no. 1 (June 2019): 42–66. http://dx.doi.org/10.3366/more.2019.0050.
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Utopia repeatedly sets forth the rhetorical strategy of using pleasant and healing words to “enter” or “flow” or “steal into” (influere) fortresses of hardened opinion and custom without arousing warlike passions to keep them out. An important part of this strategy is the creation of a character who denounces major instances and causes of injustice but who nonetheless supports war and other means of force at the expense of law in rectifying that injustice; another part of the strategy is the creation of a character and a plot that embody the “indirect” rhetorical approach aimed primarily at long-term persuasion needed to improve laws and institutions.
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Daugherty, Brian E., Denise Dickins, Richard C. Hatfield, and Julia L. Higgs. "Mandatory Audit Partner Rotation: Perceptions of Audit Quality Consequences." Current Issues in Auditing 7, no. 1 (March 1, 2013): P30—P35. http://dx.doi.org/10.2308/ciia-50446.
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SUMMARY This paper summarizes our study, “An Examination of Partner Perceptions of Partner Rotation: Direct and Indirect Consequences to Audit Quality” (Daugherty et al. 2012). The study examines the perceptions of practicing audit partners with respect to mandatory partner rotation and cooling-off periods, in general, and how the more stringent partner rotation rules mandated by the Sarbanes-Oxley Act may negatively impact audit partners' quality of life at the expense of audit quality. The results suggest that mandatory partner rotation increases partners' (and other engagement team members') workloads, as well as the likelihood of partner relocation. In response to the Sarbanes-Oxley Act and the SEC's acceleration of mandatory partner rotation and extension of cooling-off periods, the partners participating in this study indicate that they would rather learn a new industry than relocate. Importantly, partners perceive that audit quality suffers from retraining, but not from relocating. Taken together, the study's results suggest that the partner rotation provisions create an unintended consequence—specifically an indirect, negative impact on audit quality.
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Qin, Chang Bo, Yang Wen Jia, Z. Su, Hans T. A. Bressers, and Hao Wang. "An Analysis of Water Consumption and Pollution with the Input-Output Model in the Haihe River Basin, China." Advanced Materials Research 864-867 (December 2013): 1059–69. http://dx.doi.org/10.4028/www.scientific.net/amr.864-867.1059.
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It is widely believed that the economic success in China is achieved at the expense of natural resources and has resulted in severe pollution of the environment, especially water resources. This study applies a hybrid input-output (IO) model linking economic and ecological systems in order to analyze water consumption and wastewater discharge in the Haihe River Basin. Within the environmental IO framework, a series of assessment indicators is calculated to assist in tracking both direct and indirect effects of freshwater consumption and wastewater discharge in the economic sector, as well as to distinguish the economic sectors that have greatest influence on water demand and pollution. Assessment results indicate that water consumption and pollution can be reduced by readjusting the structure of production, consumption and trade in the Haihe River Basin. It is concluded that in order to achieve sustainable development in the Haihe River Basin with its very poor water endowment, not only the direct but also the indirect effects on water demand and pollution should be considered when production, consumption and trade policies are formulated.
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RENAUD, TERENCE. "HEGEL AND THE REVOLUTIONS REVISITED." Modern Intellectual History 13, no. 2 (September 29, 2014): 525–39. http://dx.doi.org/10.1017/s1479244314000444.
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In the preface to his book on Hegel, Charles Taylor recognized two ways that every Hegel commentator can go wrong: “Either one can end up being terribly clear and sounding very reasonable at the cost of distorting, even bowdlerizing Hegel. Or one can remain faithful but impenetrable, so that in the end readers will turn with relief to the text in order to understand the commentary.” While it is hard to imagine ever turning to the Phenomenology with relief, Taylor's cautionary remark draws attention to the indirect relationship between the form and content of Hegel critique: either one attains formal clarity at the expense of material complexity or material complexity at the expense of clarity. The task of the critic, according to Taylor, is to find a balance between these two extremes. The various “Hegel revivals” of the past century, like that of Lukács and the Marxist humanists in the interwar years or Kojève and the existentialists in postwar France, have all struggled to find this balance. The latest Hegel revival is no exception, but both Rebecca Comay's Mourning Sickness: Hegel and the French Revolution and Susan Buck-Morss's Hegel, Haiti, and Universal History remind us that insight also comes from the extremes.
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Dreval, A. V., V. G. Vysotsky, T. A. Yatsyshina, O. A. Plotnikova, D. P. Tishin, N. V. V. Anykina, and О. I. Chernyak. "Indirect calorimetry in the differential diagnosis of the metabolic status of obese patients with non-insulin dependent diabetes mellitus." Problems of Endocrinology 39, no. 2 (April 15, 1993): 4–7. http://dx.doi.org/10.14341/probl11937.
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Twenty-one obese patients with non-insulin dependent diabetes mellitus, 16 female and 5 male ones, were led similar isocaloric rations, differing only by the share of substitution of the traditional protein products (0 %, 60 %, 30 %, 45 %) in the Danpro-S, Danpro-Fibre soybean protein concentrate. The parameters tested were daily glycemia, C-peptides, blood hydrocortisone, and urinary excretion of nitrous metabolites. Indirect calorimetry was used to assess the protein, fat, and carbohydrate oxidation rates at rest. Addition of proteins of a plant origin to the diets of such patients was associated with significant changes of the energy metabolism at rest at the expense of increased oxidation of carbohydrates and reduced protein catabolism, that may be regarded as a favorable effect. In this patient population a 30 % soybean diet brings about an almost maximal positive effect in patients with the first degree of obesity, whereas in those with the second degree of obesity such effect is attained by the 45 % soybean diet.
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Yu, Kangkang, Xinkai Zhu, and Xuan Chen. "Transaction costs and performance variation of agricultural operators." China Agricultural Economic Review 7, no. 3 (September 7, 2015): 374–88. http://dx.doi.org/10.1108/caer-03-2014-0028.
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Purpose – The purpose of this paper is to investigate the relationship between transaction costs and the performance variance of peasant households and specialized cooperatives, as well as to explore whether or not this relationship varies across different regions in China. Design/methodology/approach – Based on the transaction cost theory (TCT) and the contingency theory (CT), a survey was undertaken at county level to support the main effects and moderating effects and the results were analyzed using a general linear model. A complementary case study was also used to further discuss the results. Findings – It was found that the change rate of peasant households’ scope of operation is sensitive to inadequate market information, purchase and sales expense and resolving disputes expense. In terms of specialized cooperatives, the change rate of their scale of operations is sensitive to inadequate market information, the chances of violating an agreement and incomplete norms. The moderating effect of regional classification is supported in terms of purchase and sales expenses on the performance variance of peasant households, and in terms of inadequate market information on the performance variance of specialized cooperatives. Research limitations/implications – First, the data were collected at the county level, which could only reflect the conditions of the macro-environment. Second, many variables were designed as dummies for the sake of brevity and efficiency, because the respondents were officers in local agricultural departments. Third, transaction costs may not have a direct effect on the variance of productivity but indirect through many potential mediators. Practical implications – The results not only provide useful information for agricultural operators to analyze the transaction costs related to their forms of organization, but also impartial advice for policy makers to consider the form of agricultural operators in different regions. Originality/value – This study focusses on the role of the external environment by integrating the TCT and CT theory. Furthermore, it seeks to explore whether the relationship between transaction costs and the performance variance of peasant households and specialized cooperatives varies across different regions of China.
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Reynolds, Barry Lee, and Mark Feng Teng. "Innovating teacher feedback with writing activities aimed at raising secondary school students’ awareness of collocation errors." Studies in Second Language Learning and Teaching 11, no. 3 (September 13, 2021): 423–44. http://dx.doi.org/10.14746/ssllt.2021.11.3.6.
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The study examined the types of written corrective feedback given by second language writing teachers on Taiwanese secondary school students’ collocation errors. First, the written corrective feedback that teachers provided on learners’ word choice errors was examined to uncover the types of feedback provided. Then, analysis focused on verb–noun collocations to draw attention to how students had been receiving different types of written corrective feedback from teachers on a single collocation error type. Results showed that some sentences tagged as including word choice errors only contained rule-based errors. Furthermore, for verb-noun collocation errors, teachers chose to provide indirect and direct feedback almost equally at the expense of metalinguistic feedback. Based on the results, we suggested options for second language writing teachers when providing feedback on word choice errors.
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Frankenhuyzen, K. van, G. H. Geen, and C. Koivisto. "Direct and indirect effects of low pH on the transformation of detrital energy by the shredding caddisfly, Clistoronia magnifica (Banks) (Limnephilidae)." Canadian Journal of Zoology 63, no. 10 (October 1, 1985): 2298–304. http://dx.doi.org/10.1139/z85-341.
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A shredding caddisfly, Clistoronia magnifica (Banks), was used to test the hypotheses that increased acidity would reduce the transformation of detrital energy into shredder biomass by (i) reducing survival, (ii) increasing maintenance costs at the expense of growth, and (iii) reducing food quality as a result of inhibition of microbial activity on the leaf litter. Low pH reduced larval survival immediately after hatching and during the moult from third to fourth instar. However, surviving larvae developed faster at pH 4.2–5.2 than at pH 5.8–6.4 and produced larger pupae and adults. Low pH did not alter metabolic costs or ingestion rates of fourth- and fifth-instar larvae. Accelerated growth resulted from indirect effects of low pH on the food resource, which suggested improved nutritional quality of leaf litter conditioned at low pH. However, enhanced growth of late instar larvae did not compensate for reduced survival of early instar larvae, possibly resulting in lower shredder production under acidic conditions.
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Xia, Hui, San-shun Zhang, Ben-xia Li, Li Li, and Xiang-guo Cheng. "Towards a Novel Trust-Based Multicast Routing for VANETs." Security and Communication Networks 2018 (October 1, 2018): 1–12. http://dx.doi.org/10.1155/2018/7608198.
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The Intelligent Transportation System (ITS) is an important application area of the Cyber-Physical System (CPS). To further promote effective communication between vehicles, vehicular ad hoc networks (VANETs) have been widely used in the ITS. However, the communication efficiency in VANETs is not only affected by the external environment but also more vulnerable to malicious attacks. In order to address the above-mentioned issues, we propose a novel trust-based multicast routing protocol (TMR) to defend against multiple attacks and improve the routing efficiency. In the proposed trust model, direct trust is calculated based on Bayesian theory and indirect trust is computed according to evaluation credibility and activity. The fuzzy logic theory is used to fuzzify the direct and indirect trust values, and then the total trust value of the node is obtained by defuzzification. With the help of the obtained trust values, malicious vehicle nodes are eliminated in the processes of route establishment and route maintenance, and finally, the network establishes trusted and efficient routes for data delivery. Comprehensive simulation experiments show that our new protocol can effectively improve the transmission rate of data packets at the expense of a slight increase in end-to-end delay and control overhead.
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Woolnough, Andrew P., William J. Foley, Christopher N. Johnson, and Murray Evans. "Evaluation of Techniques for Indirect Measurement of Body Composition in a Free-ranging Large Herbivore, the Southern Hairy-nosed Wombat." Wildlife Research 24, no. 6 (1997): 649. http://dx.doi.org/10.1071/wr97010.
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Several indirect methods for measuring body composition in a large herbivore, the southern hairy-nosed wombat (Lasiorhinus latifrons), were evaluated. Body composition was determined by whole-body chemical analysis of 15 wild-caught wombats, and compared with several indices of body fat: total body water measured by isotope dilution, bioelectrical impedance analysis (BIA), body-mass index, and a body- condition score. Total body water and total body fat (by soxhlet analysis) were highly correlated (r2 = 0.97, intercept s.e. = 1.00). Total body water measured by desiccation was highly correlated with isotope dilution space (r2 = 0.97, intercept s.e. = 0.43 for deuterium; r2 = 0.95, intercept s.e. = 0.44 for H218O). Percentage body fat by soxhlet analysis was highly correlated with total body water measured as deuterium dilution space (r2 = 0.83, intercept s.e. = 2.46). Multiple linear regression models using BIA plethysmograph measurements (resistance and impedance) and total body mass, were successful in predicting body fat (r2 = 0.90, s.e. = 1.99) and total body water (r2 = 0.90, s.e. = 1.64). Isotope-dilution techniques are the most accurate means of indirectly measuring total body water and total body fat, but at considerable expense of time and money. BIA offers reduced accuracy but at less cost and may be useful for measuring changes in body composition in populations of herbivores. Body-condition indices and scores correlate poorly with body fat, suggesting that their application as a means to predict body fat is limited.
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Weiss, C., and J. Harenberg. "Clinical trials with new oral anticoagulants." Hämostaseologie 33, no. 01 (2013): 62–70. http://dx.doi.org/10.5482/hamo-12-11-0021.
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SummaryTo compare the efficacy and safety of the new oral anticoagulants (NOAC), ideally head-to-head clinical trials should be performed. Given the expense of such an undertaking, it is highly unlikely that such a comparison would be performed. Therefore, there is a need for an unbiased comparative assessment of the benefits and risks of the NOACs, based on the available trial data. Indirect or mixed treatment comparisons may be an useful tool to overcome these limitations also known as network meta-analysis (NMA).The aim of this paper is to give an overview on published NMAs for dabigatran, rivaroxaban and apixaban, each assessed against warfarin in patients with atrial fibrillation, and against enoxaparin in patients undergoing total knee and total hip replacement surgery, in order to obtain insights into the comparability of the adopted methodological techniques.
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Choate, Mark I. "From territorial to ethnographic colonies and back again: the politics of Italian expansion, 1890–1912." Modern Italy 8, no. 1 (May 2003): 65–75. http://dx.doi.org/10.1080/1353294032000074089.
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SummaryFor Italy, unprecedented mass migration in the late nineteenth century overshadowed the European Scramble for Africa. To secure Italy's place in the new imperial order, Francesco Crispi proposed to harness emigration for colonial expansion, by settling Italy's East African colonies with the surplus Italian population. Defeat at Adwa in 1896 shattered Crispi's project, and turned attention to colonial possibilities elsewhere. Luigi Einaudi and other Liberals trumpeted the value of Italian collectivities or colonie across the Atlantic, where Italy exerted only indirect influence. In theory, these ‘spontaneous colonies’ would boost the Italian economy at little expense. Italian colonialist societies turned from Africa to the Americas, working to make Italian migration more prestigious, successful and profitable. After 1908, however, Enrico Corradini and the Italian Nationalists mocked these initiatives, and called upon the Italian state to return to traditional imperialism in Africa.
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Wiesberg, Igor Lapenda, José Luiz de Medeiros, and Ofélia de Queiroz Fernandes Araújo. "Feasibility Study of CO2 Mitigation with Methanol Production through Hydrogenation and Bi-Reforming of Natural Gas." Materials Science Forum 965 (July 2019): 117–23. http://dx.doi.org/10.4028/www.scientific.net/msf.965.117.
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Chemical conversion of carbon dioxide (CO2) to methanol has the potential to address two relevant sustainability issues: economically feasible replacement of fossil raw materials and avoidance of greenhouse gas emissions. However, chemical stability of CO2 is a challenging impediment to conversion, requiring harsh reaction conditions at the expense of increased energy input, adding capital, operational and environmental costs. This work evaluates two innovative chemical conversion of CO2 to methanol: the indirect conversion, which uses synthesis gas produced by bi-reforming as intermediate, and the direct conversion, via hydrogenation. Process simulations are used to obtain mass and energy balances, needed to support economic analyses. Due to the uncertainties in the raw material prices, including CO2 and hydrogen (H2), its limits for economic viability are estimated and sensitivity analyzes are carried in predetermined prices (base cases). It is considered the scenario of free CO2 available in atmospheric conditions, as in a bioethanol industry, but the sensitivity analyses show the results for other scenarios, as in a CO2 rich natural gas, in which the cost of processing CO2 is zero. The economic analyses show that hydrogenation can be feasible if hydrogen prices are lower than 1000 US$/t, while the indirect route is viable only for cheap sources of natural gas below 3.7 US$/MMBtu. The CO2 pre-treatment costs are not as sensible as the others raw materials.
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Colon, Célian, Åke Brännström, Elena Rovenskaya, and Ulf Dieckmann. "Fragmentation of production amplifies systemic risks from extreme events in supply-chain networks." PLOS ONE 15, no. 12 (December 28, 2020): e0244196. http://dx.doi.org/10.1371/journal.pone.0244196.
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Climatic and other extreme events threaten the globalized economy, which relies on increasingly complex and specialized supply-chain networks. Disasters generate (i) direct economic losses due to reduced production in the locations where they occur, and (ii) to indirect losses from the supply shortages and demand changes that cascade along the supply chains. Firms can use inventories to reduce their risk of shortages. Since firms are interconnected through the supply chain, the level of inventory hold by one firm influences the risk of shortages of the others. Such interdependencies lead to systemic risks in supply chain networks. We introduce a stylized model of complex supply-chain networks in which firms adjust their inventory to maximize profit. We analyze the resulting risks and inventory patterns using evolutionary game theory. We report the following findings. Inventories significantly reduce disruption cascades and indirect losses at the expense of a moderate increase in direct losses. The more fragmented a supply chain is, the less beneficial it is for individual firms to maintain inventories, resulting in higher systemic risks. One way to mitigate such systemic risks is to prescribe inventory sizes to individual firms—a measure that could, for instance, be fostered by insurers. We found that prescribing firm-specific inventory sizes based on their position in the supply chain mitigates systemic risk more effectively than setting the same inventory requirements for all firms.
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Semerád, Pavel. "Value added tax evasion and excise duty fraud on fuel market in the Czech Republic." Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis 60, no. 2 (2012): 335–40. http://dx.doi.org/10.11118/actaun201260020335.
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This paper deals with analysis of current problems in the motor fuel market. It analyzes bottlenecks in setting the legislative changes in value added tax, excise tax and the legislation concerning fuels. The biggest problem is tax evasions that favor one group of business entities at the expense of another, and also cause that the state loses revenues mainly from indirect taxes. Therefore, attention is directed to quality control of fuels as a means of consumer protection and prevention of tax evasion and ways to combat tax evasion in import, distribution and storage of mineral oils. The examples are the most common errors found in fraudulent companies. Based on the data collected the possible ultimate evasion was estimated. Therefore, I propose that value added tax law should be amended and some other measures to improve supervision by public authorities like tax authorities and customs administration offices should be taken.
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Ahac, Maja, and Stjepan Lakušić. "TRAM TRACK MAINTENANCE-PLANNING BY GAUGE DEGRADATION MODELLING." TRANSPORT 30, no. 4 (December 18, 2015): 430–36. http://dx.doi.org/10.3846/16484142.2015.1116464.
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Tram track system management is a complex, costly and interdisciplinary process. It involves construction, monitoring and maintenance of track infrastructure and rolling stock, and public transport organization. Track management cost reduction requires development of a modern management system that is based on integration and mutual complementarity of engineering and maintenance activities. The first step of its establishment is increasing the proportion of planned predictive-preventive track maintenance at the expense of corrective maintenance. This requires creation of a maintenance-planning model. Its basic prerequisite is the development of a mathematical model of tram track degradation during exploitation. The research presented in this paper describes the creation of mechanisticempirical models for tram tracks (narrow) gauge degradation by adopting the modelling methodology used on the classic railway constructions. Two types of tram tracks are observed: tracks with indirect elastic rail fastening system and stiffer direct elastic rail fastening system. These models represent the first step towards establishing a predictive maintenance system on Zagreb tram tracks.
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Cianci, Rosario, Antonietta Gigante, Lelio Polidori, Domenico Di Donato, Paola Martina, Biagio Barbano, Roberta Renzulli, Alvaro Zaccaria, and Giorgio Fuiano. "In-Stent Restenosis of the Renal Artery in a Single Kidney Patient: The Role of ACEI in the Therapeutic Choice." Angiology 60, no. 4 (September 15, 2008): 496–503. http://dx.doi.org/10.1177/0003319708322172.
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Renal artery stenosis (RAS) caused by atherosclerotic changes of the renal arteries has become a concern as a cause of end-stage renal failure. Percutaneous balloon angioplasty with or without endovascular stenting is an increasingly accepted procedure at the expense of classical approaches such as aortorenal bypass and other types of surgery. Renal percutaneous transluminal angioplasty and stenting (RPTAS) represent the first therapeutic choice; however, there is doubt regarding the satisfactory long-term outcome for primary RPTAS. Currently, there is no clear evidence whether or not RPTAS prevents further progressive renal function decline because comparisons between interventional randomized studies and medical therapy are still lacking. Despite the fact that the use of angiotensin-converting enzyme inhibitors (ACEIs) may be a potential cause of acute renal failure, clinical data suggest that ACEI therapy is associated with better survival in patient with RAS. In our case, the use of ACEIs has been fundamental for the indirect evaluation of restenosis degree and RPTAS.
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Schoels, Monika, John Wong, David L. Scott, Angela Zink, Pamela Richards, Robert Landewé, Josef S. Smolen, and Daniel Aletaha. "Economic aspects of treatment options in rheumatoid arthritis: a systematic literature review informing the EULAR recommendations for the management of rheumatoid arthritis." Annals of the Rheumatic Diseases 69, no. 6 (May 6, 2010): 995–1003. http://dx.doi.org/10.1136/ard.2009.126714.
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ObjectiveTo review the cost effectiveness of rheumatoid arthritis (RA) treatments and inform the clinical recommendations by the European League Against Rheumatism.MethodsA systematic literature search and review of the health economic evidence on RA treatment options was performed.ResultsDespite diverse methodological approaches, health economic analyses are concordant: at onset of disease, traditional disease-modifying antirheumatic drugs (DMARDs) are cost effective—that is, treatment merits outweigh treatment costs. If DMARDs fail, therapeutic escalation with tumour necrosis factor α inhibitors (TNFi) is cost effective when standard dosing schemes are employed. If TNFi fail, rituximab or abatacept is cost effective. Economic evidence for switching TNFi remains sparse.ConclusionsThe costly sequelae of insufficiently controlled RA justify intensive escalations of treatment in this disease. By maintaining function, patients are kept in the work process, reducing indirect costs. Quality of life is improved at an expense commonly accepted for chronic diseases. Effective control of disease activity seems to be a prudent use of societal resources.
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Klychova, Guzaliya, Alsou Zakirova, Almaz Nigmetzyanov, Igor Nikitenko, and Gamlet Ostaev. "Efficiency of corporate finance: formation of accounting and management tools." E3S Web of Conferences 273 (2021): 10038. http://dx.doi.org/10.1051/e3sconf/202127310038.
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The commercial sector of the economy is the guarantor of the stability of the state functioning, since the economic subjects employed in it are able to combine personal (entrepreneurial) interests with the interests of the population, thanks to their economic potential formed at the expense of business processes aimed at profit (the main source of financing measures to meet human needs for the existing benefits). The purpose of the study - the formation of accounting and management tools that allow corporations to conduct a comprehensive analysis of the effectiveness of financial relationships, taking into account all the conditions of activity inherent in big business. In the course of the study the calculative-constructive, deductive and inductive methods were used, which allow to interconnect dialectically resultant and factor efficiency indicators, in our case, in the sphere of corporate finance, through multiple-additive correlation of efficiency and cost of financial relations in big business. The article presents the system of indicators developed by the authors, offered to corporations for assessment by the accounting and management apparatus of efficiency of their financial relations, which play the key role in business due to the greatest liquidity of monetary resources. The toolkit of such a system is built on the study of controlled and uncontrolled conditions of corporations' functioning. The use by corporations of the recommended author's approach will provide them with the optimization of the result and costs (profit and expenses) and, accordingly, the effectiveness and cost effectiveness (direct and indirect profitability or profitability) of activities, by which their financial efficiency is determined.
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Zagranovskaya, A. V. "System Analysis on the Basis of Imprecise Cognitive Cards." Vestnik of the Plekhanov Russian University of Economics, no. 4 (July 29, 2018): 152–60. http://dx.doi.org/10.21686/2413-2829-2018-4-152-160.
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The current conditions in business can be characterized as uncertain and complicated and it limits possibilities of using quantitative methods for analysis and forecast of the economic situation. The article summarizes theoretical material dealing with cognitive modeling. It is proposed to analyze complicated systems on the basis of tools shown in the article, which could provide an opportunity to get an integral view of the situation at the expense of quantitative-qualitative and space-time description of the situation in conditions of certainty, risk and uncertainty. Imprecise causal algebra, which forms the basis of the method, makes it possible to identify direct and indirect links between elements of the system, to analyze the system behavior, to find utmost standing allowing us to forecast the situation development in the long-term period. It is also feasible to calculate the principle characteristics of the system, such as density, complexity, the degree of hierarchy. The author gives a system analysis of the enterprise functioning on the basis of imprecise cognitive card, which models the current conditions of business in today’s Russian economy, including factors of internal and external environment of the organization. The opportunity to include in the model plenty of variables, even with imprecise values, direct and indirect link with different degree of precision, to combine accurate and expert knowledge, simplicity and speed of combining uncoordinated knowledge, build cognitive cards and obtain needed results, as well as possibility of scenario forecasting and planning make imprecise cognitive cards an essential tool of preliminary analysis of complicated systems.
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Álvarez-Escribano, Isidro, Manuel Brenes-Álvarez, Elvira Olmedo-Verd, Agustín Vioque, and Alicia M. Muro-Pastor. "The Nitrogen Stress-Repressed sRNA NsrR1 Regulates Expression of all1871, a Gene Required for Diazotrophic Growth in Nostoc sp. PCC 7120." Life 10, no. 5 (April 29, 2020): 54. http://dx.doi.org/10.3390/life10050054.
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Small regulatory RNAs (sRNAs) are post-transcriptional regulators of bacterial gene expression. In cyanobacteria, the responses to nitrogen availability, that are mostly controlled at the transcriptional level by NtcA, involve also at least two small RNAs, namely NsiR4 (nitrogen stress-induced RNA 4) and NsrR1 (nitrogen stress-repressed RNA 1). Prediction of possible mRNA targets regulated by NsrR1 in Nostoc sp. PCC 7120 allowed, in addition to previously described nblA, the identification of all1871, a nitrogen-regulated gene encoding a protein of unknown function that we describe here as required for growth at the expense of atmospheric nitrogen (N2). We show that transcription of all1871 is induced upon nitrogen step-down independently of NtcA. All1871 accumulation is repressed by NsrR1 and its expression is stronger in heterocysts, specialized cells devoted to N2 fixation. We demonstrate specific interaction between NsrR1 and the 5′ untranslated region (UTR) of the all1871 mRNA, that leads to decreased expression of all1871. Because transcription of NsrR1 is partially repressed by NtcA, post-transcriptional regulation by NsrR1 would constitute an indirect way of NtcA-mediated regulation of all1871.
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Gaynor, Lisa Milici, Linda S. McDaniel, and Terry L. Neal. "The Effects of Joint Provision and Disclosure of Nonaudit Services on Audit Committee Members' Decisions and Investors' Preferences." Accounting Review 81, no. 4 (July 1, 2006): 873–79. http://dx.doi.org/10.2308/accr.2006.81.4.873.
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Recent corporate governance reforms that require audit committees to pre-approve audit and nonaudit services increase audit committees' accountability to third parties for actual auditor independence and audit quality. Other SEC reforms mandate the disclosure of fees for auditor-provided services and are aimed at influencing investors' perceptions of auditor independence. These fee disclosures also reveal audit committees' pre-approval decisions, enhancing public accountability. Thus, audit committees may be less willing to hire auditors for nonaudit services to avoid fee disclosures, even when joint provision improves audit quality. One hundred experienced corporate directors, responding as audit committee members or investors, participated in an experiment in which we manipulated the effect of the auditor's provision of nonaudit services on audit quality and the fee disclosure requirement. We find that audit committee members are more likely to recommend joint provision if audit quality improves, consistent with investors' preferences. However, unlike investors, committee members are more reluctant to recommend joint provision when public disclosures are required, even at the expense of audit quality. These findings offer evidence about an indirect effect of recent reforms.
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Gavkalova, Nataliia, Oleg Amosov, Alona Zolenko, and Iryna Sierova. "Determinants of Social Entrepreneurship in Ukraine." SHS Web of Conferences 67 (2019): 06017. http://dx.doi.org/10.1051/shsconf/20196706017.
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The high importance of social entrepreneurship for the development of national and regional economies is widely recognized. This article contributes to the emerging theoretical discourse of social entrepreneurship by explicating the representatives of different schools. Social entrepreneurship occupies a third sector between the private sector of the economy and the non-profit sector as it aims to solve social problems. Social entrepreneurship functions as an organization that selfsustains at the expense of the innovative organization of its core business. The article suggests holistic approaches to entrepreneurship research based on entrepreneur-associated factors, characteristics of the political and legal environment. These determinants can have direct or indirect influences on entrepreneurial processes mandatory for the development of social entrepreneurship. To determine the strengths and weaknesses of the development of social entrepreneurship in Ukraine, as well as its opportunities and threats, the SWOT analysis was carried out. The actions required to improve the current state of social entrepreneurship were justified. The detection of threats and opportunities has made it possible to identify priorities for the development of social entrepreneurship in Ukraine, taking into account existing risks.
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Crépon, Bruno, Esther Duflo, Marc Gurgand, Roland Rathelot, and Philippe Zamora. "Do Labor Market Policies have Displacement Effects? Evidence from a Clustered Randomized Experiment *." Quarterly Journal of Economics 128, no. 2 (April 8, 2013): 531–80. http://dx.doi.org/10.1093/qje/qjt001.
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Abstract This article reports the results from a randomized experiment designed to evaluate the direct and indirect (displacement) impacts of job placement assistance on the labor market outcomes of young, educated job seekers in France. We use a two-step design. In the first step, the proportions of job seekers to be assigned to treatment (0%, 25%, 50%, 75%, or 100%) were randomly drawn for each of the 235 labor markets (e.g., cities) participating in the experiment. Then, in each labor market, eligible job seekers were randomly assigned to the treatment, following this proportion. After eight months, eligible, unemployed youths who were assigned to the program were significantly more likely to have found a stable job than those who were not. But these gains are transitory, and they appear to have come partly at the expense of eligible workers who did not benefit from the program, particularly in labor markets where they compete mainly with other educated workers, and in weak labor markets. Overall, the program seems to have had very little net benefits.
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Palyvoda, Olexandr, and Olexandr Lapenko. "Study of Joint Work of Shell and Core of Tube Confined Concrete Elements with Strengthened Core." Materials Science Forum 968 (August 2019): 258–66. http://dx.doi.org/10.4028/www.scientific.net/msf.968.258.
Full textAbstract:
At the present time, it is necessary to strengthen the economy mode, the resources efficiency and reduce the material consumption in construction. Modern building constructions must meet all the requirements of economy, resource conservation, which are required for construction. The main direction of their development is reducing the cost of steel (14-16%), saving cement (10-12%) and saving forest materials (12-14%). These tasks can be solved, including at the expense of reduction of material content and reduction of the cross-section of structures, due to the rational combination of concrete and steel in their joint work and through the use of high-strength materials. These requirements are satisfied with building constructions from tube confined concrete. With a relatively small cross-section, such structures can withstand significant efforts, while the concrete at the expense of a volumetric stressed state receives stresses that far exceed the prism strength, which saves steel and concrete. Applying high-strength concrete, concrete, compacted by pressing, centrifugation, it is possible to obtain significant cement savings, as due to industrial technological factors of sealing concrete mix significantly increases the concrete strength. It is possible to increase the concrete strength also due to the use of indirect reinforcement, which allows, at low cost of steel, to significantly increase the strength of structures. Improving the well-known effective methods of strengthening concrete in relation to tube confined concrete constructions with strengthened cores suitable for industrialization is an urgent and important task. The purpose of the research presented in this paper was the experimental study of tube confined concrete elements with reinforced in different methods concrete cores; the development of methods for calculating the carrying capacity and the stress-strain state of tube confined concrete elements with strengthened cores.
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Goben, Kent W., Gary A. Sforzo, and Patricia A. Frye. "Exercise Intensity and the Thermic EfiWif of Food." International Journal of Sport Nutrition 2, no. 1 (March 1992): 87–95. http://dx.doi.org/10.1123/ijsn.2.1.87.
Full textAbstract:
This study investigated the effect of varying exercise intensity on the thermic effect of food (TEF). Sixteen lean male subjects were matched forand randomly assigned to either a high or low intensity group for 30 min of treadmill exercise. Caloric expenditure was measured using indirect calorimetry at rest and at 30-min intervals OYer 3 hrs following each of three conditions: a 750-kcal liquid meal, high or low intensity exercise, and a 750-kcal liquid meal followed by high or low intensity exercise. Low intensity exercise enhanced the TEF during recovery at 60 and 90 min while high intensity enhanced it only at 180 min but depressed it at 30 min. Total metabolic expense for a 3-hr postmeal period was not differently affected by the two exercise intensities. Exercise following a meal had a synergistic effect on metabolism; however, this effect was delayed until 180 min postmeal when exercise intensity was high. The circulatory demands of high intensity exercise may have initially blunted the TEF, but ultimately the TEF measured over the 3-hr period was at least equal to that experienced following low intensity exercise.
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Sirenko, Nataliia, and Kateryna Mikulyak. "Toolkit for Strategic Analysis of the Agricultural Sector Development in a Market Environment." Accounting and Finance, no. 3(89) (2020): 107–13. http://dx.doi.org/10.33146/2307-9878-2020-3(89)-107-113.
Full textAbstract:
The rapid deployment of global globalization processes, the intensification of competition, the active advancement of Ukraine on the path of European integration have a decisive influence on the economic and social development of the agricultural sector. The purpose of the article is to substantiate the toolkit for strategic analysis of the of Ukraine's agricultural sector development in a market environment. Strategic analysis tools with the use of balanced scorecard, PEST analysis and economic and mathematical modeling have been defined. The tools included in the system of balanced indices (investment return, fund return, fund-raising and productivity in agriculture) were analyzed and the state of development of the agricultural sector was assessed. Opportunities and threats to the development of the agrarian sector are identified by means of PEST analysis (political, economic, social and technological factors) with the use of expert assessments and the model of influence of factors (volume of capital investments, amount of expenditures of general and special fund and indirect state support) on the key indicator of development is the volume of agrarian gross domestic product. It was established that the volume of agrarian gross domestic product is most influenced by the amount of indirect state support (due to the special VAT regime of activity in the field of agriculture, forestry and fisheries, as well as fisheries and at the expense of a fixed agricultural tax (of the fourth group single tax)). The strategic guidelines for the development of the agricultural sector in the market environment are regulations that successfully combine the key principles of financial and innovation policy for material support and modernization of agricultural production. Adoption of such documents will have a positive impact on agricultural GDP growth as a strategic development goal of agricultural sector.
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Pender, Douglas, Sandhya Patidar, Gareth Pender, and Heather Haynes. "Stochastic simulation of daily streamflow sequences using a hidden Markov model." Hydrology Research 47, no. 1 (May 28, 2015): 75–88. http://dx.doi.org/10.2166/nh.2015.114.
Full textAbstract:
Estimation of daily streamflow time series is of paramount importance for the design and implementation of river engineering and management projects (e.g., restoration, sediment-transport modelling, hydropower). Traditionally, indirect approaches combining stochastic simulation of rainfall with hydrological rainfall–runoff models are used. However, these are limited by uncertainties in model calibration and computational expense. Thus, this paper demonstrates an alternative, direct approach, for stochastic modelling of daily streamflow data, specifically seeking to address well-known deficiencies in model capability to capture extreme flow events in the simulated time series. Combinations of a hidden Markov model (HMM) with the generalised extreme value (HMM-GEV) and generalised Pareto (HMM-GP) distributions were tested for four hydrologically contrasting catchments in the UK (Rivers Dee, Falloch, Caldew and Lud), with results compared to recorded flow data and estimations obtained from a simpler autoregressive-moving-average (ARMA) model. Results show that the HMM-GP method is superior in performance over alternative approaches (relative mean absolute differences (RMAD) of <2% across all catchments), appropriately captures extreme events and is generically applicable across a range of hydrological regimes. In contrast, the ARMA model was unable to capture the flow regime successfully (average RMAD of 14% across all catchments).