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S2 Open Access 2019
Digital Economics

Avi Goldfarb, Catherine Tucker

Digital technology is the representation of information in bits. This technology has reduced the cost of storage, computation, and transmission of data. Research on digital economics examines whether and how digital technology changes economic activity. In this review, we emphasize the reduction in five distinct economic costs associated with digital economic activity: search costs, replication costs, transportation costs, tracking costs, and verification costs. (JEL D24, D83, L86, O33, R41)

1895 sitasi en
S2 Open Access 1978
Towards a Positive Theory of the Determination of Accounting Standards.

R. Watts, J. Zimmerman

ABSTRACT: This article provides the beginnings of a positive theory of accounting by exploring those factors influencing management's attitudes on accounting standards which are likely to affect corporate lobbying on accounting standards. Certain factors are expected to affect a firm's cashflows and in turn are affected by accounting standards. These factors are taxes, regulation, management compensation plans, bookkeeping costs, and political costs, and they are combined into a model which predicts that large firms which experience reduced earnings due to changed accounting standards favor the change. All other firms oppose the change if the additional bookkeeping costs justify the cost of lobbying. This prediction was tested using the corporate submissions to the FASB's Discussion Memorandum on General Price Level Adjustments. The empirical results are consistent with the theory.

2561 sitasi en Economics
DOAJ Open Access 2025
Reinforcement Neural Network-Based Grid-Integrated PV Control and Battery Management System

Salah Mahdi Thajeel, Doğu Çağdaş Atilla

A reinforcement neural network-based grid-integrated photovoltaic (PV) system with a battery management system (BMS) was developed to enhance the efficiency and reliability of renewable energy systems. In such a setup, the PV system generates electricity, which can be used immediately, stored in batteries, or fed into the grid. The challenge lies in dynamically optimizing the power flow between these components to minimize energy costs, maximize the use of renewable energy, and maintain grid stability. Reinforcement learning (RL) combined with NNs offers a powerful solution by enabling the system to learn and adapt its energy management strategy in real time. By using the proposed techniques, the convergence time was decreased with lower complexity compared with existing approaches. The RL agent interacts with the environment (i.e., the grid, PV system, and battery), continuously improving its decisions regarding when to store energy, draw from the battery, and supply power to the grid. This intelligent control approach ensures optimal performance, contributing to a more sustainable and resilient energy system.

DOAJ Open Access 2025
IoT enabled smart power quality analysis in three phase electrical systems with practical implementation

Balasubbareddy Mallala, Rajasekhar Reddy Manyam, Jagriti Saini et al.

Abstract Disturbances in the electrical network in residential, commercial, and industrial settings often lead to equipment malfunction, shorter component lifespan, and higher operational costs. Therefore, it is essential to monitor irregularities in power supply to ensure improved performance. Power Quality Analysers (PQA) play an essential role in managing the health of electrical systems by measuring all fluctuations in real-time. This study focuses on the experimental analysis conducted using an Internet of Things based smart PQA system. The authors designed a low-cost hardware system using ZMPT101B and ACS712 voltage and current sensors connected with an Arduino Mega microcontroller and ESP32 Wroom gateway. The proposed system monitors several important parameters such as voltage, current, power, frequency, power factor, and line-to-line voltages from three-phase systems and stores all data online using the ThingSpeak platform. The main contribution of this experimental case study is to create a real-time power quality data collection system using IoT sensor network and comparing its performance against conventional FPGA-based PQA systems. The proposed Smart PQA system promises a cost effective solution to collect real-time power quality data on the cloud platform for timely decision making. However, the error analysis using mean squared error, root mean squared error and %error against the conventional system also highlights the possible applications & future scope in the improvement of the proposed design. In future, this system can be scaled to achieve wide range of applications such as timely monitoring, critical assessment, and control of power quality parameters in residential, commercial, and industrial settings.

Medicine, Science
DOAJ Open Access 2025
Integrated Evaluation of CPAP Therapy in Type 2 Diabetic Patients with Sleep Apnea: Quality of Life and Effects on Metabolic Function and Inflammation in Outpatient Care

Petar Kalaydzhiev, Tsvetelina Velikova, Yanitsa Davidkova et al.

<b>Background</b>. Type 2 diabetes mellitus (T2D) and moderate-to-severe obstructive sleep apnea (OSA) commonly coexist and exacerbate poor glycemic control, systemic inflammation, and diminished quality of life (QoL). Although continuous positive airway pressure (CPAP) therapy has demonstrated metabolic and anti-inflammatory benefits, its real-world impact in Bulgarian outpatient settings—where CPAP costs are borne entirely by patients—has not been characterized. <b>Objectives</b>. To evaluate the effects of six months of CPAP therapy on glycemic control (hemoglobin A<sub>1</sub>c [HbA<sub>1</sub>c]), systemic inflammation (high-sensitivity C-reactive protein [hsCRP]), body mass index (BMI), lipid profile (low-density lipoprotein [LDL]), QoL (Short Form 36 Physical Component Summary [SF-36 PCS] and Mental Component Summary [SF-36 MCS]), and survival among Bulgarian outpatients with T2D and moderate-to-severe OSA. <b>Methods</b>. In this prospective, multicenter cohort study conducted from January 2022 to July 2023, 142 adults with established T2D and OSA (apnea–hypopnea index [AHI] ≥ 15) were enrolled at three outpatient centers in Bulgaria. Fifty-five patients elected to purchase and use home-based CPAP (intervention group), while 87 declined CPAP—either because of cost or personal preference—and continued standard medical care without CPAP (control group). All participants underwent thorough outpatient evaluations at baseline (month 0) and at six months, including measurement of HbA<sub>1</sub>c, hsCRP, BMI, fasting lipid profile (LDL), and patient-reported QoL, via the SF-36 Health Survey. Survival was tracked throughout follow-up. <b>Results</b>. After six months, the CPAP group experienced a significant reduction in HbA<sub>1</sub>c from a median of 8.2% (IQR 7.5–9.5%) to 7.7% (6.7–8.7%), <i>p</i> < 0.001, whereas the control group’s HbA<sub>1</sub>c decreased modestly from a median of 8.6% (IQR 7.9–9.4%) to 8.3% (7.6–9.1%); <i>p</i> < 0.001), with a significant between-group difference at follow-up (<i>p</i> = 0.005). High-sensitivity CRP in the CPAP arm fell from a median of 2.34 mg/L (IQR 1.81–3.41) to 1.45 mg/L (IQR 1.25–2.20), <i>p</i> < 0.001, while remaining unchanged in controls (<i>p</i> = 0.847). BMI in the CPAP group declined significantly from 28.6 kg/m<sup>2</sup>, IQR 26.6–30.6 to 28 kg/m<sup>2</sup>, IQR 25.6–29.2 (<i>p</i> < 0.001), compared to no significant change in controls (median 28.9 kg/m<sup>2</sup>), <i>p</i> = 0.599. LDL decreased in the CPAP group from a median of 3.60 mmol/L (IQR 3.03–3.89) to 3.22 mmol/L (IQR 2.68–3.48), <i>p</i> < 0.001, with no significant reduction in controls (<i>p</i> = 0.843). Within the CPAP arm, both SF-36 PCS and SF-36 MCS scores improved significantly from baseline (<i>p</i> < 0.001 for each), although between-group differences at six months did not reach statistical significance (PCS: 48 ± 10 vs. 46 ± 9, <i>p</i> = 0.098; MCS: 46, IQR 40–54 vs. 46, IQR 39–53, <i>p</i> = 0.291). All-cause mortality during follow-up included 2 events in the CPAP group and 11 events in the control group (log-rank <i>p</i> = 0.071). <b>Conclusions</b>. In Bulgarian outpatients with T2D and moderate-to-severe OSA, six months of CPAP therapy significantly improved glycemic control, reduced systemic inflammation, lowered BMI and LDL, and enhanced QoL, with a non-significant trend toward reduced mortality. These findings underscore the importance of integrating CPAP into multidisciplinary management despite financial barriers.

Diseases of the blood and blood-forming organs
DOAJ Open Access 2024
Accelerating analysis of Boltzmann equations using Gaussian mixture models: Application to quantum Bose-Fermi mixtures

Pavel E. Dolgirev, Kushal Seetharam, Márton Kanász-Nagy et al.

The Boltzmann equation is a powerful theoretical tool for modeling the collective dynamics of quantum many-body systems subject to external perturbations. Analysis of the equation gives access to linear response properties including collective modes and transport coefficients, but often proves intractable due to computational costs associated with multidimensional integrals describing collision processes. Here, we present a method to resolve this bottleneck, enabling the study of a broad class of many-body systems that appear in fundamental science contexts and technological applications. Specifically, we demonstrate that a Gaussian mixture model can accurately represent equilibrium distribution functions, thereby allowing efficient evaluation of collision integrals. Inspired by cold atom experiments, we apply this method to investigate the collective behavior of a quantum Bose-Fermi mixture of cold atoms in a cigar-shaped trap, a system that is particularly challenging to analyze. We focus on monopole and quadrupole collective modes above the Bose-Einstein transition temperature, and find a rich phenomenology that spans interference effects between bosonic and fermionic collective modes, dampening of these modes, and the emergence of hydrodynamics in various parameter regimes. These effects are readily verifiable experimentally.

DOAJ Open Access 2024
Cost of TB care and equity in distribution of catastrophic TB care costs across income quintiles in India

Kathiresan Jeyashree, Jeromie W. V. Thangaraj, Devika Shanmugasundaram et al.

Abstract Background Tuberculosis (TB) poses a significant social and economic burden to households of persons with TB (PwTB). Despite free diagnosis and care under the National TB Elimination Programme (NTEP), individuals often experience significant out-of-pocket expenditure and lost productivity, causing financial catastrophe. We estimated the costs incurred by the PwTB during TB care and identified the factors associated with the costs. Methods In our cross-sectional study, we used multi-stage sampling to select PwTB notified under the NTEP, whose treatment outcome was declared between May 2022 and February 2023. Total patient costs were measured through direct medical, non-medical and indirect costs. Catastrophic costs were defined as expenditure on TB care > 20% of the annual household income. We determined the factors influencing the total cost of TB care using median regression. We plotted concentration curves to depict the equity in distribution of catastrophic costs across income quintiles. We used a cluster-adjusted, generalized model to determine the factors associated with catastrophic costs. Results The mean (SD) age of the 1407 PwTB interviewed was 40.8 (16.8) years. Among them, 865 (61.5%) were male, and 786 (55.9%) were economically active. Thirty-four (2.4%) had Drug Resistant TB (DRTB), and 258 (18.3%) had been hospitalized for TB. The median (Interquartile range [IQR] and 95% confidence interval [CI]) of total costs of TB care was US$386.1 (130.8, 876.9). Direct costs accounted for 34% of the total costs, with a median of US$78.4 (43.3, 153.6), while indirect costs had a median of US$279.8 (18.9,699.4). PwTB < 60 years of age (US$446.1; 370.4, 521.8), without health insurance (US$464.2; 386.7, 541.6), and those hospitalized(US$900.4; 700.2, 1100.6) for TB experienced higher median costs. Catastrophic costs, experienced by 45% of PwTB, followed a pro-poor distribution. Hospitalized PwTB (adjusted prevalence ratio [aPR] = 1.9; 1.6, 2.2) and those notified from the private sector (aPR = 1.4; 1.1, 1.8) were more likely to incur catastrophic costs. Conclusions PwTB in India incur high costs mainly due to lost productivity and hospitalization. Nearly half of them experience catastrophic costs, especially those from poorer economic quintiles. Enabling early notification of TB, expanding the coverage of health insurance schemes to include PwTB, and implementing TB sensitive strategies to address social determinants of TB may significantly reduce catastrophic costs incurred by PwTB.

Public aspects of medicine
DOAJ Open Access 2024
ESTIMATING ECONOMIC VIABILITY OF IRRIGATED RICE FARMING AMONG HOUSEHOLDS IN A TYPICAL FLOOD PLAIN IN NIGERIA

Phillip Dimas, Muhammad R Ja'afar-Furo

This paper examines the economic viability of irrigated rice production as a stable crop among farming households on Lake Gerio flood plains in Adamawa State, Nigeria, using 81 farm families selected randomly as respondents. Primary data collected through cost route by application of questionnaire were subjected to descriptive statistics, gross margin analysis, multiple regression analysis and allocative efficiency of resources to achieve stated objectives. Findings reveal married male households’ heads dominating (90.1%) the farming population, with a larger proportion (35.8%) owning 1.0 ha-2.0 ha of farmland. A Gross Margin (GM) of N119, 319 was recorded per hectare, signifying a viable economic activity for the farming households. Farm size (p < .001), labour (p < .001), educational level of farmers (p < .005) and quantity of fertiliser (p < .005) were found to be statistically significant in influencing yield of the crop. Cost of inputs (60.5%), inadequacy of funds (45.0%) and incidence of pests and diseases (22.2%) were the most experienced constraints among farm families. Conclusively, rice irrigation farming on Lake Gerio flood plains was profitable. Private and public institutions should intensify provision of credible extension services and making inputs available to farmers at subsidised costs.

Agriculture (General), Business
DOAJ Open Access 2023
Liquid gold: A discussion of the significance of using intra-operative cell salvage in hip and knee arthroplasty

Irene Hilario, Paula Foran

Blood management is a vital component of a patient’s journey in the perioperative environment. There is a call to incorporate intra-operative cell salvage (ICS) into blood management protocols across hospitals in Australia where invasive and major surgeries have the potential to result in massive blood loss. Donated blood (allogeneic blood), despite its highly valued use in major blood loss events, poses risks and potential complications making cell salvage an attractive viable option in hip and knee arthroplasty. ICS is the process of returning the patient’s own blood (autologous blood) back into its systemic circulation. Autologous blood is collected from blood lost by the patient during surgery and has proven to have fewer complications and more benefits when compared to donated blood. Currently, ICS is still not widely used in many hospitals in Australia and its associated costs continue to be a deterrent to hospitals integrating it into their blood management services. Despite this, many studies have proven that ICS may not just be superior to donated blood in many ways, it may also prove to be cost-efficient when one looks at the compounding results of better patient outcomes.

Nursing, Surgery
DOAJ Open Access 2023
EdgeMap: An Optimized Mapping Toolchain for Spiking Neural Network in Edge Computing

Jianwei Xue, Lisheng Xie, Faquan Chen et al.

Spiking neural networks (SNNs) have attracted considerable attention as third-generation artificial neural networks, known for their powerful, intelligent features and energy-efficiency advantages. These characteristics render them ideally suited for edge computing scenarios. Nevertheless, the current mapping schemes for deploying SNNs onto neuromorphic hardware face limitations such as extended execution times, low throughput, and insufficient consideration of energy consumption and connectivity, which undermine their suitability for edge computing applications. To address these challenges, we introduce EdgeMap, an optimized mapping toolchain specifically designed for deploying SNNs onto edge devices without compromising performance. EdgeMap consists of two main stages. The first stage involves partitioning the SNN graph into small neuron clusters based on the streaming graph partition algorithm, with the sizes of neuron clusters limited by the physical neuron cores. In the subsequent mapping stage, we adopt a multi-objective optimization algorithm specifically geared towards mitigating energy costs and communication costs for efficient deployment. EdgeMap—evaluated across four typical SNN applications—substantially outperforms other state-of-the-art mapping schemes. The performance improvements include a reduction in average latency by up to 19.8%, energy consumption by 57%, and communication cost by 58%. Moreover, EdgeMap exhibits an impressive enhancement in execution time by a factor of 1225.44×, alongside a throughput increase of up to 4.02×. These results highlight EdgeMap’s efficiency and effectiveness, emphasizing its utility for deploying SNN applications in edge computing scenarios.

Chemical technology
DOAJ Open Access 2023
Cost per responder for vedolizumab and ustekinumab in Crohn’s disease patients after failure of TNF-α inhibitors in Italy

Roberto Ravasio, Raffaella Viti, Antonio Saverio Roscini

Background: The aim of this economic evaluation was to compare the cost per responder between vedolizumab and ustekinumab in patients with Crohn’s disease (CD) after failure of tumor necrosis factor-α inhibitors in Italy. Methods: Clinical efficacy was assessed using the results of an Italian large multicentre observational retrospective cohort study. The aim of the study was to compare the effectiveness of ustekinumab and vedolizumab as second line therapy in Crohn’s disease patients in which tumour necrosis factor-α inhibitors failed. Clinical efficacy of vedolizumab and ustekinumab was measured by clinical response and clinical remission. Treatment costs were based on the number of administrations at 26 or 52 weeks. Cost per responder, based on clinical efficacy and clinical response, was used as a cost-effectiveness indicator. Results: Regardless of the clinical efficacy measure used and the treatment duration considered, the cost per responder was consistently lower for vedolizumab compared with ustekinumab on all clinical measures. Considering the clinical response, the cost per responder at 26 weeks was € 15,640 for vedolizumab and € 23,667 for ustekinumab and at 52 weeks was € 23,927 for vedolizumab and € 30,820 for ustekinumab. Considering the clinical remission, the cost per responder at 26 weeks was € 22,832 for vedolizumab and € 33,786 for ustekinumab and at 52 weeks was € 29,488 for vedolizumab and € 46,847 for ustekinumab. Sensitivity analysis confirmed the validity of results. Conclusion: These results suggest that vedolizumab is a cost-effective option compared with ustekinumab from the perspective of the Italian health service in patients with CD after failure of TNF-α inhibitors.

DOAJ Open Access 2022
National Trends in Medical Costs and Prognosis of Acute Ischemic Stroke Patients in Endovascular Thrombectomy Era: Analysis Using Medical Claim Data in Korea

Woo Sang Jung, Kwon-Duk Seo, Sang Hyun Suh

Purpose The purpose of this study was to evaluate trends in medical costs and prognosis in acute ischemic stroke (AIS) patients in Korea from 2008 to 2017 using medical claims data. Materials and Methods All data for the past decade was collected from a big data hub provided by the Health Insurance Review & Assessment Service. Using several Korean Standard Classification of Disease codes, we estimated the number of patients, the costs of medical insurance, and prognosis according to the treatment with or without endovascular thrombectomy (EVT) among in-patients with AIS. Results Since 2014, when EVT was covered by insurance, the number of patients who underwent EVT for AIS has increased significantly. Also, in the past decade, the medical costs following inpatient care for AIS with EVT have increased gradually, and the overall medical costs for the first year post-stroke have also increased. The prognosis of AIS patients with EVT was different according to the time of treatment. Annual trends for both mortality and cerebral hemorrhage after treatment of AIS with EVT have gradually decreased. Conclusion In this study, we found that both inpatient medical costs and 1-year cumulative medical costs have gradually increased, and the prognosis has gradually improved in patients receiving EVT treatment among AIS patients.

Medicine (General), Neurosciences. Biological psychiatry. Neuropsychiatry
DOAJ Open Access 2022
Fitness Costs of Maternal Ornaments and Prenatal Corticosterone Manifest as Reduced Offspring Survival and Sexual Ornament Expression

Braulio A. Assis, Braulio A. Assis, Julian D. Avery et al.

Colorful traits (i.e., ornaments) that signal quality have well-established relationships with individual condition and physiology. Furthermore, ornaments expressed in females may have indirect fitness effects in offspring via the prenatal physiology associated with, and social consequences of, these signaling traits. Here we examine the influence of prenatal maternal physiology and phenotype on condition-dependent signals of their offspring in adulthood. Specifically, we explore how prenatal maternal testosterone, corticosterone, and ornament color and size correlate with female and male offspring survival to adulthood and ornament quality in the lizard Sceloporus undulatus. Offspring of females with more saturated badges and high prenatal corticosterone were less likely to survive to maturity. Badge saturation and area were negatively correlated between mothers and their male offspring, and uncorrelated to those in female offspring. Maternal prenatal corticosterone was correlated negatively with badge saturation of male offspring in adulthood. Our results indicate that maternal ornamentation and prenatal concentrations of a stress-relevant hormone can lead to compounding fitness costs by reducing offspring survival to maturity and impairing expression of a signal of quality in surviving males. This mechanism may occur in concert with social costs of ornamentation in mothers. Intergenerational effects of female ornamentation and prenatal stress may be interdependent drivers of balancing selection and intralocus sexual conflict over signaling traits.

Diseases of the endocrine glands. Clinical endocrinology
DOAJ Open Access 2021
COST EFFECTIVENESS ON FARMS IN POLAND COMPARED TO THE EUROPEAN UNION

Agnieszka Gałecka

The aim of the study was to assess the cost effectiveness of farms in Poland compared to the European Union, depending on the type of farming. The value and cost structure of the studied farms were determined and the cost-production relation was assessed. The research covered farms participating in the FADN (Farm Accountancy Data Network) European system for collecting accountancy data from farms. As a part of the main objective, an analysis of the structure and dynamics of costs of the researched farms and the cost-production relationship were assessed. The research period covered the years 2013-2018. On the basis of the conducted research, a high cost burden on production was found both in Poland and the entire EU. In the cost structure, direct costs had the largest share, which were particularly important in farms focused on animal production. There was a differentiation in both the cost structure and cost effectiveness depending on the type of farming. The highest production costs were characteristic for farms of the agricultural type – other grazing livestock, and the lowest for farms specialized in horticultural crops and breeding milk cows. In 2018, compared to 2013, there was an increase in the cost effectiveness of Polish farm production, while a slight decrease in the EU average. The increase in costs and the increase in the cost effectiveness of Polish farm production testifies to a general increase in the prices of production factors used in agricultural production and a decrease in cost competitiveness on the European market.

Agricultural industries, Agriculture

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