Academic literature on the topic 'Other operating expenses'

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Journal articles on the topic "Other operating expenses"

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Grytsay, O., M. Pankiv, D. Kut, and G. Wojtan. "Analysis of the enterprise operating expenses and ways of improvement of their accounting." Economics, Entrepreneurship, Management 8, no. 1 (2021): 43–58. http://dx.doi.org/10.23939/eem2021.01.043.

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Activities of industrial enterprises are associated with continuous consumption of certain types of resources, so expense accounting plays a crucial role in determining the enterprise efficiency. Accounting procedures occupy a key place in information support system of any enterprise, since the original information on the enterprise activities in the form of financial statements and internal documentation (source documents, journals and ledgers) is essential in order to meet the needs of internal and external users. It is particularly important to account for operating expenses, which forms in
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Lail, Bradley E., Wayne B. Thomas, and Glyn J. Winterbotham. "Classification Shifting Using the “Corporate/Other” Segment." Accounting Horizons 28, no. 3 (2014): 455–77. http://dx.doi.org/10.2308/acch-50709.

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SYNOPSIS In this paper, we examine management's use of the “corporate/other” segment to mask the true performance of operating (or core) segments. The corporate/other segment represents firm-wide expenses not allocated to core segments. We find that managers take advantage of vague cost allocation requirements to shift expenses between the corporate/other segment and core segments. Specifically, in the presence of agency problems (i.e., transfer of resources to underperforming segments), our evidence is consistent with expenses being shifted from core segments to the corporate/other segment. T
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SUSMUŞ, Türker, and S. Özgür BAŞLANGIÇ. "Income And Expense Analysis Of Retail Trade Sector Companies Traded On Borsa Istanbul." KnE Social Sciences 1, no. 2 (2017): 357. http://dx.doi.org/10.18502/kss.v1i2.669.

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<p>Retail trade sector is growing rapidly and shows significant improvements in the “World Trade”. This charming sector is expanding and developing in Turkey appropriate to the developments in the world. In particular, population growth, the spread of the use of a credit card, the developments in Turkey’s economy and such other reasons, this sector has made a quite development in recent years.</p><p> </p>There are a total of eight companies operating in the retail trade sector in Borsa (Stock Market) Istanbul. Operating expenses such as; research and development expense
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Nacion Gipaya, Patterson. "Utilization of Maintenance and Other Operating Expenses (MOOE) for School Development in Matnog District." International Journal of Science and Research (IJSR) 12, no. 4 (2023): 715–25. http://dx.doi.org/10.21275/sr23409152640.

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E. P., Apriatni, and Ngatno Ngatno. "Impact of the Covid-19 Pandemic on Micro Finance Income." WSEAS TRANSACTIONS ON ENVIRONMENT AND DEVELOPMENT 19 (June 6, 2023): 525–32. http://dx.doi.org/10.37394/232015.2023.19.51.

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The purpose of this study was to examine the impact of the COVID-19 pandemic on the income of microfinance institutions (MFIs) in Indonesia. Using a sample of 181 microfinance institutions using financial report data for 2017–2019 (before the pandemic) and 2020–2021 (during the pandemic). Data were analyzed using a non-parametric test (Wilcoxon signed ranks test). The results show that all elements of income (interest income, fee, and commission income, operating income, and non-operational income) decreased significantly. On the other side of the impact of the COVID-19 pandemic on expenses, s
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Nabila, Jasmine, and Ridwan Ridwan. "EFFECT OF INCOME, OPERATIONAL EXPENSES, AND INTEREST EXPENSES ON NET PROFIT." Journal of Accounting INABA (JAI) 2, no. 01 (2023): 30–36. http://dx.doi.org/10.56956/jai.v2i01.197.

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This study aims to determine the effect of income, operating expenses, and interest expenses on net income. This research is quantitative research with a descriptive and verification approach. The data used is secondary data obtained from the annual financial reports of PT Citra Marga Lintas Jabar for the 2018-2021 period. By processing data using the IBM SPSS 26.0 program. The results of the study show that (1) the lowest income in February 2018 and the highest income in December 2021 (2) the lowest operating expenses in March 2019 and the highest operating expenses in September 2019 (3) the
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Ometsinska, Iryna. "Features of operational activity expenses formation by elements." Herald of Economics, no. 4 (January 14, 2023): 159. http://dx.doi.org/10.35774/visnyk2022.04.159.

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Introduction. Difficult enterprises’ operating conditions require strengthened expense control and an effective management system. Expenses accounting for different section groups creates an important information base for effective enterprise management. Thus, the division of expenses by elements involves the grouping of economically homogeneous expenses. This enables to form the information regarding material consumption, labor, and financial resources and to calculate the indicators that characterize the level of its efficiency at micro and macro levels. Though the list of expenses is establ
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Setiawan, M. Erik, Hari Budi Lestari, and Andri Mardi Susanto. "Penerapan Standar Akuntansi Keuangan EMKM Pada Laporan Laba Rugi di Kedai Hobi Kopi Kecamatan Ambulu Kabupaten Jember." ACCOUNT (Journal of Accounting and Finance) 2, no. 2 (2024): 131–37. https://doi.org/10.31537/account.v2i2.2181.

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SAK EMKM is used by entities that do not or have not been able to fulfill the accounting requirements regulated in SAK ETAP. In SAK EMKM, the entity's financial statements are prepared using basic accrual and business continuity assumptions, as used by micro, small and medium entities and using the business entity concept. This research aims to determine the application of SAK EMKM to the profit and loss report at the "Hobi Kopi" Shop, Ambulu District, Jember Regency. This research uses a qualitative descriptive approach and analyzes the data using a profit and loss report form based on SAK EM
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Goinones, Laoren Agustin. "The Influence of Operational Expenses, Dividend Policy and Tax Expenses on Stock Returns." Journal of Social Science 5, no. 4 (2024): 1049–64. http://dx.doi.org/10.46799/jss.v5i4.884.

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This study intends to identify the influence of dividends policy operations expenses along with taxes burdens on stock returns. This research is a quantitative type of research carried out through analyzing the financial statements of companies in the Energy sectors listed on the Indonesian Stock Exchange (IDX) throughout the period from 2019 to 2022. The number of samples used in this study is 68 samples from 17 energy companies listed on the Indonesian Stock Exchange throughout the period from 2019 to 2022 through the use of the purposive sampling techniques. The data used in this study is s
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Ometsinska, Iryna. "Features of formation of overall costs for goods (works and services) in managerial accounting for pricing purposes." Herald of Ternopil National Economic University, no. 4(90) (December 12, 2018): 120–33. http://dx.doi.org/10.35774/visnyk2018.04.120.

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The article examines the economic substance and structure of technological, production and overall costs for goods (works and services). It is found that technological costs include direct expenses of enterprises, whereas production costs also include variable production overhead costs and constant apportioned production overhead costs. In managerial accounting for pricing purposes, overall costs are viewed as production costs for goods (works and services) plus administrative expenses, sales expenses and other expenses of operating activities. The article argues that expenses of other operati
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Dissertations / Theses on the topic "Other operating expenses"

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Головченко, Т. О. "Облік і контроль витрат операційної діяльності на прикладі автотранспортного підприємства ТОВ «ТКА ЛОГІСТИК»". Thesis, 2019. http://dspace.oneu.edu.ua/jspui/handle/123456789/11323.

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У роботі розглянуто теоретичні аспекти обліку, аналізу та контролю операційних витрат. Проаналізовано основні фінансово-економічні показники, проведено економічний аналіз операційних витрат, проблемні питання відображення в обліку операційних витрат. Запропоновано шляхи удосконалення: приділити увагу порядку формування документообігу на підприємстві, внести зміни в бухгалтерському обліку, щодо помилок у відображені операційних витрат, впровадити нові системи контролю за витратами на підприємстві.<br>The theoretical aspects of accounting, analysis and control of operating expenses are conside
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Books on the topic "Other operating expenses"

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United States. Congress. House. Committee on Government Operations. Legislation and National Security Subcommittee. Social Security Protection Act of 1991: Hearing before the Legislation and National Security Subcommittee of the Committee on Government Operations, House of Representatives, One Hundred Second Congress, first session, on H.R. 2898, to clarify that the expenses of administering the Old Age Survivors and Disability Insurance programs are not included in the budget of the United States government, and for other purposes, July 18, 1991. U.S. G.P.O., 1991.

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Nersesian, Roy. Trends and Tools for Operations Management. Praeger, 2000. http://dx.doi.org/10.5040/9798216027492.

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Operations management is a set of disciplines that transform raw materials, labor and capital into finished goods and services. These various disciplines are discussed for an intended audience of executives and operations managers who desire to be updated on the current curriculum in business schools. The book emphasizes why Japan has ascended to its dominant position in global commerce largely at the expense of U.S. manufacturers. The intent is to learn lessons from Japanese achievements that can be applied to make U.S. manufacturers more competitive in the global market. Trends in operations
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S, Kevin Andrews, and Josephine M. S. Mobile Computing. Jupiter Publications Consortium, 2021. http://dx.doi.org/10.47715/jpc.b.59.2021.9788194706922.

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Rapid advancements in wireless digital networking technologies have enabled the emergence of capabilities that software systems are just now starting to utilize. Wireless computing is becoming more affordable for both enterprise customers and private customers as the expense of contact and handheld computing devices (laptop computers, hand-held phones, etc.) continues to decline. Mobile computing is not a condensed and well-studied subset of the proven and wellstudied area of distributed computing. Because of the nature of wireless communication media and the versatility of devices, radically
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S, Kevin Andrews, and Josephine M. S. Mobile Computing. Jupiter Publications Consortium, 2021. http://dx.doi.org/10.47715/jpc.b.59.2021.9788194706922.

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Rapid advancements in wireless digital networking technologies have enabled the emergence of capabilities that software systems are just now starting to utilize. Wireless computing is becoming more affordable for both enterprise customers and private customers as the expense of contact and handheld computing devices (laptop computers, hand-held phones, etc.) continues to decline. Mobile computing is not a condensed and well-studied subset of the proven and wellstudied area of distributed computing. Because of the nature of wireless communication media and the versatility of devices, radically
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Riggs, Damien W., ed. Psychic Life of Racism in Gay Men's Communities. The Rowman & Littlefield Publishing Group, 2017. https://doi.org/10.5040/9781978736610.

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The Psychic Life of Racism in Gay Men’s Communities engages in the necessarily complex task of mapping out the operations of racialized desire as it circulates among gay men. In exploring such desire, the contributors to this collection consider the intersections of privilege and marginalization in the context of gay men’s lives, and in so doing, argue that as much as experiences of discrimination on the basis of sexuality are shared among many gay men, experiences of discrimination within gay communities are equally as common. Focusing specifically on racialization, the contributors offer ins
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Virgo, Graham. The Principles of the Law of Restitution. 4th ed. Oxford University PressOxford, 2024. http://dx.doi.org/10.1093/oso/9780198885320.001.0001.

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Abstract This book provides detailed exposition and analysis of the Law of Restitution, encompassing the Law of Unjust Enrichment, Restitution for Wrongs, and Proprietary Restitutionary Claims. It is primarily doctrinal with a focus on clear exposition of a complex area of law and critical analysis of the law and its development. This edition has been substantially rewritten to reflect the significant changes in the Law, particularly the Law of Unjust Enrichment, and the expansion in the theoretical and critical commentary on the subject since the publication of the last edition in 2015. Follo
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Book chapters on the topic "Other operating expenses"

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Long, Lynn E., Gregory A. Lang, and Clive Kaiser. "Planning a new cherry orchard." In Sweet cherries. CABI, 2021. http://dx.doi.org/10.1079/9781786398284.0086.

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Abstract Growing fruit trees is a long term financial commitment and establishing an orchard is an expensive enterprise. Selecting the right orchard site is arguably the most important decision that a sweet cherry grower will make and it will affect all other managerial decisions related to the orchard. Choosing the wrong site can affect both fruit yield and quality, and ultimately the financial viability of the operation. On the other hand, choosing a good site will reduce expenses and increase profits. Properly evaluating a prospective orchard location, determining available resources and es
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Paracampo, Maria-Teresa. "Crypto-Asset Service Providers: Harmonised Framework Vs. Risk of an Unlevel Playing Field." In Law, Governance and Technology Series. Springer Nature Switzerland, 2025. https://doi.org/10.1007/978-3-031-74889-9_11.

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AbstractThis paper highlights issues surrounding the Markets in Crypto-Assets Regulation (MiCA) that could hinder the effective and convergent application of the new harmonised framework at the European level.The transition process to MiCA is a complex journey, largely due to the implementation of transitional measures. A significant aspect of this complexity is the inclusion of a grandfathering clause. This clause, which permits national law providers to continue offering crypto-asset services under their existing national regulations for 18 months post-MiCA implementation, adds a layer of in
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Winfield, Jimmy, Mark Graham, and Taryn Miller. "Income and Expenses." In Understanding Financial Accounting. Oxford University Press, 2021. http://dx.doi.org/10.1093/hebz/9780198847274.003.0004.

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This chapter examines income and expenses, which are reported using either a one-statement format or a two-statement format (when the two statements are often called the income statement and the statement of comprehensive income). The layout, level of detail, and terminology on different businesses' statements of comprehensive income vary a lot, but they conform to the same underlying structure and accounting principles. The statement of comprehensive income reports items of income and expense in two sections: ‘profit or loss’ and ‘other comprehensive income’ (OCI). ‘Revenue’ is the collective
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Dezembro, Lucas Fernandes, Mara Cristina Piovesan Cortezia, and Franciele do Prado Daciê. "http://sevenpublicacoes.com.br/index.php/editora/article/view/962." In DEVELOPMENT AND ITS APPLICATIONS IN SCIENTIFIC KNOWLEDGE. Seven Editora, 2023. http://dx.doi.org/10.56238/devopinterscie-195.

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The study conducted a comparative analysis of the four main revenues and expenses of Santos Futebol Clube and Sociedade Esportiva Palmeiras, according to the financial statements. Therefore, it is descriptive documentary research of the quantitative type. Data collection procedures took place through the clubs' 2019 and 2020 financial statements on their respective official websites. The data were analyzed by Excel version 2016, and the presentation of the results was by descriptive and inferential statistics. In general, the main revenues are transmission rights; advertising and sponsorship;
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Mousavi, Seyyed Mojtaba. "Magnetic Mesoporous Materials for the Removal of Pollutants." In Materials Research Foundations. Materials Research Forum LLC, 2025. https://doi.org/10.21741/9781644903452-3.

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The special combination of large surface area, variable porosity, and magnetic recoverability has made, magnetic mesoporous materials extremely effective and adaptable adsorbents for the removal of pollutants. These materials have improved adsorption capabilities for a variety of contaminants, such as heavy metals, organic dyes, pharmaceuticals, and emerging pollutants. They are usually made of mesoporous silica, carbon or with other embedded magnetic nanoparticles. The magnetic characteristics make regeneration and separation simple, which lowers secondary pollutants and operating expenses. S
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Davis, Ralph. "Was It a Profitable Business?" In The Rise of the English Shipping Industry in the Seventeenth and Eighteenth Centuries. Liverpool University Press, 2012. http://dx.doi.org/10.5949/liverpool/9780986497384.003.0017.

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This penultimate chapter attempts to answer whether or not merchant shipping in the seventeenth and eighteenth centuries was a profitable enterprise. It first quantifies the costs of operating ships, including wages, earnings, and profit, by analysing the account books of shipmasters and various other contemporary sources. It divides running costs into four sections: wages and crew costs; repairs and stores; port charges, pilotage and lighthouse dues; and miscellaneous expenses; and explores each in turn. After determining the cost of operations and of ships themselves, it then considers capit
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Dhiman, Vikram, Bhavneet Singh, and Sapinderjit Kaur. "Secure BlockChain protocol for IOT Business Applications." In New Frontiers in Communication and Intelligent Systems. Soft Computing Research Society, 2021. http://dx.doi.org/10.52458/978-81-95502-00-4-4.

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The Internet of Things (IoT) specifies the connection of physical items that, for the purpose of sharing data and of interacting with other devices or systems through the Internet, include software, sensors, and other technologies. IoT equipment shares the sensor data it gathers with an IoT gateway or another peripheral device in which data are either referred to the cloud for local analysis. The combination of IoT and BlockChain opens the door for new possible experiences that reduce inefficiencies, enhance safety and expand the vision of all involved parties while enabling safe machine-to-ma
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Lin, Chad, and Geoffrey Jalleh. "Evaluation of B2B Pharmaceutical Supply Chain in Australia." In Advances in E-Business Research. IGI Global, 2015. http://dx.doi.org/10.4018/978-1-4666-8133-0.ch003.

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The pharmaceutical industry is one of the most innovative and research-intensive industries in the world. For example, five out of the top global Research and Development (R&amp;D) companies were pharmaceutical companies. However, the industry is lagging behind other industries in adopting Business-to-Business (B2B) and supply chain technologies. With supply chain costs constituting around 25-40% of an organization's operating expenses, it is imperative for senior pharmaceutical executives to minimize this cost. Hence, the main objective of this chapter is to identify key B2B e-commerce manage
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Sarhan, Ahmed, Sotia Cherepati, Michael Okereke, and James Gao. "Enhancing Performance Evaluation Through Augmented Reality Smart Glasses for Industrial Operators." In Advances in Transdisciplinary Engineering. IOS Press, 2023. http://dx.doi.org/10.3233/atde230902.

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Monitoring operator compliance with work instructions is critical to ensuring that product quality is maintained, safety requirements are fulfilled, rules are followed, efficiency is enhanced, and suitable training is provided. Various industries employ different tools to manage operator performance, such as Standard Operating Procedures, Checklists, Performance metrics, Audits or Inspections. Due to the requirements for infrastructure, manpower, training, maintenance, integration, and privacy issues, the process of monitoring operators’ performance can be costly for industry. On the other han
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Mishra, Loveneet, Usha Chauhan, S. P. S. Chauhan, and Harshit Singh. "Air Pollution Effects on the Habitat of Insects and Strategic Control to Improve Productivity." In Advances in Electronic Government, Digital Divide, and Regional Development. IGI Global, 2023. http://dx.doi.org/10.4018/978-1-6684-6418-2.ch012.

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Urbanization has significantly worsened the ecosystem by releasing harmful substances and gases into the air through air pollution, which has an impact on the population demographics of insect herbivores. A pest outbreak and the formation of new pest biotypes are caused by the careless application of wide spectrum pesticides, which decimate the population of important pollinators and foragers. The potential efficiency of phloem-feeding homopteran insects such aphids is increased by pollutants like sulphur dioxides, oxides of nitrogen, fluorides, and heavy metals in the environment. Industrial
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Conference papers on the topic "Other operating expenses"

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Isella, Andrea, Alfonso Pascarella, Angelo Matichecchia, Raffaele Ostuni, and Davide Manca. "Conceptual design of energy storage systems for continuous operations in renewable-powered chemical processes." In The 35th European Symposium on Computer Aided Process Engineering. PSE Press, 2025. https://doi.org/10.69997/sct.145015.

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This work aims to develop an energy storage system that allows fluctuating energy inputs (i.e. from process sections driven by renewable sources) to power two process units that are operated continuously at different temperatures. The system consists of two vessels storing diathermal mediums: one for the hotter- and the other for the colder-energy fluxes. The investigated solutions include sensible-heat-, latent-heat-, and thermochemical-TES (thermal energy storage). Organic Rankine cycles (ORCs) with lithium-ion batteries and thermoelectric generators were also assessed. Indeed, all these tec
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Kesana, N. R., S. A. Grubb, B. S. McLaury, and S. A. Shirazi. "UT Measurements to Determine Erosion Patterns in a Bend for Single and Multiphase Flows." In CORROSION 2012. NACE International, 2012. https://doi.org/10.5006/c2012-01425.

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Abstract Erosion is a common problem faced by oil and gas producers. The consequences of erosion may include unexpected equipment failure with process breaches resulting in production losses, cleanup, repair expenses and possible environmental damage with associated regulatory fines. Therefore, it is necessary to study erosion under different flow regimes to provide protective guidelines to the oil and gas industry. This work discusses measuring erosion in a horizontal standard 3-inch elbow using an ultrasonic technique and a newly developed process algorithm. The ultrasonic transducers are pe
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Southey, R. D., and F. P. Dawalibi. "Computer Modelling of AC Interference Problems for the Most Cost-Effective Solutions." In CORROSION 1998. NACE International, 1998. https://doi.org/10.5006/c1998-98564.

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Abstract AC interference from high voltage power lines can constitute an electric shock hazard and a threat to equipment integrity during both normal operation conditions and fault conditions. Simplified analysis methods can lead to millions of dollars in excess expenses due directly to overdesign or resulting from the consequences of underdesign. This paper presents a cost-effective AC interference mitigation method, which is made possible by the power of presently existing computer software. The importance of the soil’s multilayer soil structure in determining the performance of mitigation s
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Oharriz, Osmay. "Innovative Polymeric Solution for Flanged Pipework Protection." In CORROSION 2016. NACE International, 2016. https://doi.org/10.5006/c2016-06971.

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Abstract This paper aims to present innovative solutions in which organic composite materials can be utilized for solving corrosion problems. A solution is presented for corrosion protection of flanged coupling external protection. Flanged pipework is widely used in the industry. The operating environment can lead to external corrosion, metal loss, and flange bolt seizing among others. These problems cause plant shutdowns, waste of valuable resources, and efficiency reduction not to mention costly maintenance expenses. To overcome these actual concerns in an innovative way, this paper presents
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Tjelta, M., and Jon Kvarekvål. "Corrosion of Candidate Materials for Use in Alkaline Water Electrolysis." In CORROSION 2019. NACE International, 2019. https://doi.org/10.5006/c2019-13297.

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Abstract In alkaline water electrolysis the capital expense (CAPEX) of the electrolyzer unit is high and cost reduction, wherever possible, is highly desired. Many parts are made of expensive nickel-based alloys, which in some cases may be an overly conservative option. Careful evaluation of the operating conditions may reveal that expensive alloys may be replaced by cheaper ones in parts of the system. In this paper the corrosion behavior of candidate materials, relevant for use in atmospheric and pressurized alkaline water electrolysis systems, is evaluated at typical operating conditions (i
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Lux, Scott, Melixa Rivera-Sustache, Charles Marsh, and James Bushman. "Dilute Flowable Backfill for Corrosion Mitigation of Buried Steel Pipe: Experimental Procedure." In CORROSION 2012. NACE International, 2012. https://doi.org/10.5006/c2012-01750.

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Abstract Corrosion of buried, ferrous-based metallic piping is a significant and ongoing expense on Army and DoD installations for sewer/industrial waste lines, potable water distribution lines, heat distribution piping and other assorted piping. The focus of this study is to evaluate the use of cementitious material, flowable backfills known as Controlled Low Strength Materials (CLSM), to completely encase buried steel pipes. The highly alkaline environment is known to create a passivated, corrosion-mitigating layer on the surface of the steel. Experiments have been set up to evaluate the cor
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Dinh, Dominic, Touba Shah, Peter Kang, Savannah Rodriguez, and Vilupanur Ravi. "Corrosion Behavior of Metallic Alloys in a Molten Chloride Eutectic Salt." In CORROSION 2019. NACE International, 2019. https://doi.org/10.5006/c2019-13509.

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Abstract There is an ongoing need to develop methods of energy production that are high-yielding, cost efficient, and clean alternatives to fossil fuels. The depletion of coal and oil resources is leading to a gradual decline in the implementation of these methods, and cleaner approaches to energy production are preferred. Nuclear power is one option that has the potential to resolve these issues. Other alternative energy sources such as solar energy and wind energy exist, but their cost of operation and maintenance can cause these processes to be more expensive than the nuclear approach in th
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Leyzerovich, Alexander, and Leonid Moroz. "Due Informative Support for Steam Turbine Operators Keeps Down Detriment From Transients." In ASME 2004 Power Conference. ASMEDC, 2004. http://dx.doi.org/10.1115/power2004-52144.

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Transient operating conditions of steam-turbine power units can considerably affect their operating performances. First of all, this emerges in an increase of the operating expenses because of additional fuel expenditures at the transients themselves. Secondly, they entail an increase in the unit’s heat-rate during the subsequent stationary operating conditions because of damages caused by or tied with the transients. Apart from additional fuel costs, the transients have a significant impact on the turbine’s reliability. Equipment failures and forced outages are commonly more probable during t
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Morrow, C., G. Rochau, J. Cash, and D. King. "Conceptual Analysis of the Economic Feasibility of Fission Electric Cell Reactors." In 10th International Conference on Nuclear Engineering. ASMEDC, 2002. http://dx.doi.org/10.1115/icone10-22436.

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The United States Department of Energy, Nuclear Energy Research Initiative (NERI) Direct Energy Conversion (DEC) project began in August of 1998 with the goal of developing a direct energy conversion process suitable for commercial development. With roughly two thirds of the project completed, we believe a viable direct energy device could be economic. This paper describes the financial basis behind that belief for one proposed DEC reactor, the magnetically insulated fission electric cell (FEC). It also illustrates the value of economic analysis even in these early phases of a research project
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Bojadjievska Danevska, Andrijana, Slavica Dimitrieska, and Elena Parnardzieva Stanoevska. "Human capital efficiency and company performance: empirical evidence from Macedonian companies." In 1st International Scientific Conference on Economy, Management and Information Technologies-ICEMIT 2023. Toplica Academy of Applied Studies, Department of Business Studies Blace, Serbia, 2023. http://dx.doi.org/10.46793/icemit23.081bd.

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With the saturation of the labor market due to global competition, information technology, and recent downturns in economies around the world, human capital is gaining particular attention. Humans can learn, change, and innovate and thus enable the organization to survive in the long run. The main reason people are employed in a particular organization is to produce and sell products or services that will generate revenues higher than costs. The generation of higher income than expenses, as well as the reduction of the number of resources consumed for production and other operating processes,
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Reports on the topic "Other operating expenses"

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สุวรรณมาลา, จรัส, อุดมโชค อาษาวิมลกิจ, นุชจรี แก้วมะเริง та ін. การศึกษาค่าใช้จ่ายต่อหัวนักศึกษา : รายงานผลการศึกษาฉบับสมบูรณ. จุฬาลงกรณ์มหาวิทยาลัย, 1998. https://doi.org/10.58837/chula.res.1998.26.

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This research project is aimed at constructing cost per output unit in Thailand's public universities. It is expected that the research findings will provide alternatives for university funding reform based on formular block grants. Studied cases are 21 public universities in Thailand including, Burapa University, Chiangmai University, Chulalongkorn University, Kasetsat University, King Mongkul Institute of Technology (Ladkrabang), King Mongkut Institute of Technology (North Bangkok), King Mongkut Institute of Technology (Thonburee), Konkean University, Maejo University, Mahasarakam University
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Drechsler, Itamar, Hyeyoon Jung, Weiyu Peng, Dominik Supera, and Guanyu Zhou. Credit Card Banking. Federal Reserve Bank of New York, 2025. https://doi.org/10.59576/sr.1143.

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Credit card interest rates, the marginal cost of consumption for nearly half of households, currently average 23 percent, far exceeding the rates on any other major type of loan or bond. Why are these rates so high? To understand this, and the economics of credit card banking more generally, we analyze regulatory account-level data on 330 million monthly accounts, representing 90 percent of the US credit card market. Default rates are relatively high at around 5 percent, but explain only a fraction of cards’ rates. Non-interest expenses and rewards payments are more than offset by interchange
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Ward, Kyle, and Timothy Jacobs. PR-457-20204-R01 Pump Station Efficiency Improvement Evaluation. Pipeline Research Council International, Inc. (PRCI), 2021. http://dx.doi.org/10.55274/r0012006.

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Pipeline transmission of liquids, although highly cost effective relative to other means of liquid transport (e.g., on-highway freight vehicles or trains), still encumbers costs with opportunities for improvement. Liquid pumps, serving as the prime mover for liquids in a pipeline, are a chief operating expense for pipeline transmission. A large and diverse set of pump characteristics - both in terms of style, motive force, and age -make it difficult to identify technologies that result in substantial cost savings for the owner / operator of liquid pipeline systems. Thus, characterizing and cla
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ROTH, Vathana, Socheat KEO, and Sokcheng SIM. Profitability and Technical Efficiency of Chilli Farms in Cambodia. Cambodia Development Resource Institute, 2024. https://doi.org/10.64202/wp.144.202406.

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In this study, we examine the revenue, costs, profits and technical efficiency of chilli farms in Cambodia. We employ a representative sample of 542 chilli farming households from Banteay Meanchey, Battambang, Kampong Chhnang, Kampong Cham, Tboung Khmum and Kandal. The sample was randomly selected using a two-stage stratified sampling design, where villages were chosen in the first stage as the primary sampling unit and households engaged in chilli production were selected in the second stage as the secondary sampling units. The selection of primary sampling units was proportional to the numbe
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Guilfoyle, Michael, Paul Hartfield, Richard Fischer, Jacob Jung, and Kevin Reine. Implementing Endangered Species Act (ESA) Section 7 (a)(1) Conservation Planning During US Army Corps of Engineers (USACE) Coastal Engineering Projects. Engineer Research and Development Center (U.S.), 2022. http://dx.doi.org/10.21079/11681/44845.

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This technical note was developed by the US Army Engineer Research and Development Center–Environmental Laboratory (ERDC-EL) to provide guidance to the US Army Corps of Engineers (USACE) on implementing Endangered Species Act* (ESA) Section 7(a)(1) conservation planning, in coordination with the US Fish and Wildlife Service (USFWS) and the National Marine Fisheries Service (NMFS) during coastal engineering projects. USACE expends ~$200–$300 million each year on compliance, conservation, and other activities associated with the ESA (USACE 2022), and these expenditures often exceed those of othe
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SOLOVEVA, N., and V. TARAKANOVA. TECHNOLOGICAL APPROACHES TO TRAINING IN HIGHER EDUCATION INSTITUTION. Science and Innovation Center Publishing House, 2021. http://dx.doi.org/10.12731/2658-4034-2021-12-4-2-27-39.

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The article discusses technological approaches to training in Higher Education Institution. The essence of technological approach to training consists in the transformation of educational processes into process with the guaranteed result. It supplements scientific approaches of pedagogy, psychology, sociology and other directions of science and practice. Purpose. To reveal how technological approaches to training in higher education institution influence on knowledge got by students. Scientific novelty. The article reveals development of the personality, creative abilities and it is necessary
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