COVID-19 placed increased pressure and urgency for effective cost management,resulting in unprecedented financial strains for hospitals.The pandemic also became a catalyst for accelerating digital transformation to im...COVID-19 placed increased pressure and urgency for effective cost management,resulting in unprecedented financial strains for hospitals.The pandemic also became a catalyst for accelerating digital transformation to improve operations and services in the healthcare industry.Morningdale Hospital is a large and reputable general hospital with a long history in the U.K.You are an intern in the Finance Department of the Hospital.The CEO has asked you to complete a patient-level cost analysis of endoscopic procedures in the Gastrointestinal Department.In your final report,you plan to include a SWOT analysis and a cost analysis using Activity-Based Costing accounting method.展开更多
Implementing effective cost management approaches has recently gained momentum due to intense competition and increasing customer demands. Moreover, effective cost management approaches have contributed to firms＇ com...Implementing effective cost management approaches has recently gained momentum due to intense competition and increasing customer demands. Moreover, effective cost management approaches have contributed to firms＇ competitive advantage in relation to cost leadership strategy. Consequently, firms have implemented contemporary cost management systems, such as activity-based management, business process re-engineering, life-cycle costing, target costing, and theory of constraint （TOC）, to enable them to become low-cost producers and compete effectively and sustain their performance. Furthermore, focusing on cost management to improve profitability has led to the integration of activity-based costing （ABC） and TOC. Therefore, the aim of this study is to review literature and discuss how integration of ABC and TOC can result in improved and sustained cost management. While these methods have different approaches in addressing cost management, treating them as complementary cost management approaches can result in improved cost management due to improved product costing, improved cost reporting, improved product-mix decisions, and improved cycle-time management. Improvement in cost management will then result in sustained cost management. Sustained cost management is further enhanced with the investment in information customer and shareholder value technology that supports cross-functional decision making to continue creating to remain competitive in the market.展开更多
In order to evaluate and estimate me cosEs oi prouuct~ plt, uu^u e vironment properly, an improved activity-based costing （ABC） model is presented. By utilizing the input-output analysis method, the complex consumpt...In order to evaluate and estimate me cosEs oi prouuct~ plt, uu^u e vironment properly, an improved activity-based costing （ABC） model is presented. By utilizing the input-output analysis method, the complex consumption relationships in a complex manufacturing environment are first expressed. The consumption characteristics （mainly presented by the activity rates） of all production activities are extracted by solving these relationships. Then with the con- sumption characteristics and operating parameters of these activities, the detailed cost consumption of a product in its manufacturing process is estimated. A case study is finally given based on the compressor products of a manufacturing company, and its effectiveness is shown. As the cost influ- ence of complex consumption relationships is fully considered, the limitation of traditional ABC method is overcome, and therefore a high accuracy in product cost estimation under the complex manufacturing environment can be achieved.展开更多
Based on the theory of activity-based costing and the idea of value chain,activity optimization and cost control are carried out on the whole construction process of agricultural water conservancy projects. Through th...Based on the theory of activity-based costing and the idea of value chain,activity optimization and cost control are carried out on the whole construction process of agricultural water conservancy projects. Through the use of literature review,case analysis and statistical analysis and other methods,with agricultural water conservancy projects as the research object,and comparing activity-based costing with the traditional model of cost accounting,the writer carries out the corresponding value chain analysis,and comes to the following conclusion: the statistical calculation and analysis of the entire construction process based on activity-based costing can accurately and effectively control the costs of water conservancy projects. Through the use of activity-based costing,the cost data of agricultural water conservancy projects is more detailed and accurate,and cost management personnel can also find non-value-added activities,optimize the enterprise's value chain and achieve cost control objectives through the analysis of the activity chain and value chain of agricultural water conservancy projects.展开更多
Road transport is a flexible mode of transport and its importance in era of globalization increases. Management of road transport companies is, in this turbulent environment, exposed to many technical, legislative, an...Road transport is a flexible mode of transport and its importance in era of globalization increases. Management of road transport companies is, in this turbulent environment, exposed to many technical, legislative, and economic problems. Especially, the growing economic pressure leads to an urgent requirement of the manager and control system improvement. Activity-based costing （ABC） method is a very powerful tool to improve products, services, processes, and market strategies. ABC allows company management to understand what causes costs and how to manage them. Company under this scheme may get a glimpse of how efficiently a company converts the source value. The main objective of our research was to assess the possibility of application of the ABC method in a transport undertaking. ABC method as a fundamentally different view on the cost in the transport business helps to find the reasons of cost and thereby influences their levels to make better use of resources.. New managerial accounting methods aim to show management what information is needed, how and where this information can be obtained, and how they can be useful for the management of the company＇s proper planning, decision-making, and control. Information provided by management accounting is often a key factor in the analysis of alternative ways of solving problems. This article focuses on the transport enterprise management and helps to decide on the use of this method in business practice.展开更多
An organization’s costing system is a system that helps the management with the strategy planning while the system plays an important role in providing accurate cost information about the products and customers.In ot...An organization’s costing system is a system that helps the management with the strategy planning while the system plays an important role in providing accurate cost information about the products and customers.In other words,the costing management system is important to provide timely and quality information to help managers in their decision-making process.Producing quality graduates is the main objective of any university and the cost of quality or the cost of poor quality is one that is often difficult to measure in higher education.This can be partly attributed to the fact that most accounting systems are not structured to capture important cost-of-quality information.In order to succeed,many organizations tend to shift from conventional or traditional costing system to Activity-based costing(ABC).ABC provides both higher education administrators and policymakers with better information on which to base decisions.The use of multiple cost pools and drivers under ABC leads to more detailed and accurate product costing than that provided by traditional cost systems.This paper attempts to investigate the possibilities and limitations of implementing ABC in universities.More specifically the study makes use of the case study method to illustrate the implementation of activity-based costing of library services in a private university in the Kingdom of Bahrain.The research methodology of the case study is a combination of both descriptive and quantitative analyses.The study identified six categories of cost pools which are related to the activities of the library as well as 17 relevant cost drivers.Accordingly,ABC should lead to a better understanding of what drives costs and,by extension,what changes are necessary to reduce costs.Unnecessary activities that do not add value to services can be identified and eliminated.Further ABC is feasible in an academic library and that much can be gained from the process of analyzing activities.However,more work needs to be done in terms of designing accounting and other information systems to capture cost and activity transaction data in a more routine and disaggregated form for ABC analysis.展开更多
In order to find out the applicability of the optimal pricing decision model based on conventional cost behavior model after activity based costing has given strong shock to the conventional cost behavior model and it...In order to find out the applicability of the optimal pricing decision model based on conventional cost behavior model after activity based costing has given strong shock to the conventional cost behavior model and its assumptions, detailed analyses have been made using the activity based cost behavior and cost volume profit analysis model, and it is concluded from these analyses that the theory behind the construction of optimal pricing decision model is still tenable under activity based costing, but the conventional optimal pricing decision model must be modified as appropriate to the activity based costing based cost behavior model and cost volume profit analysis model, and an optimal pricing decision model is really a product pricing decision model constructed by following the economic principle of maximizing profit.展开更多
Protein S-sulfenylation(protein sulfenic acid),as one of the most significant oxidative post-translational modifications(OxiPTMs),plays a vital role in regulating protein function.A variety of activity-based probes ha...Protein S-sulfenylation(protein sulfenic acid),as one of the most significant oxidative post-translational modifications(OxiPTMs),plays a vital role in regulating protein function.A variety of activity-based probes have been developed to profile sulfenic acid in living cells.However,due to the transient presence and low content of sulfenic acid in living cell,high doses of probes are needed to achieve efficient labeling.More importantly,current probes have no temporal control over sulfenic acid labeling.To overcome these limitations,two caged cysteine sulfenic acid probes DYn-2-ONB and DYn-2-Cou with either an o-nitrobenzyl or coumarin protecting group were developed in this study.Both probes can be efficiently uncaged via irradiation to produce the active C-nucleophile probe DYn-2.Labeling assay in living cells demonstrated DYn-2-ONB exhibited better labeling capacity compared with DYn-2,providing it as a powerful tool for improved monitoring of protein S-sulfenylation in living cells.展开更多
The release of a new artificial intelligence(AI)model,ironically,evokes a biblical memory.What has transpired in the past few days echoes the biblical story of David versus Goliath,in which the massive and wellarmed G...The release of a new artificial intelligence(AI)model,ironically,evokes a biblical memory.What has transpired in the past few days echoes the biblical story of David versus Goliath,in which the massive and wellarmed Goliath is defeated by the comparatively puny David,who comes to the battle with only his staff and sling.展开更多
Ultra-low emission of nitrogen oxide(NO_(x))is an irreversible trend for the development of waste-to-energy industry.But traditional approaches to remove NO_(x) face significant challenge s,such as low denitration eff...Ultra-low emission of nitrogen oxide(NO_(x))is an irreversible trend for the development of waste-to-energy industry.But traditional approaches to remove NO_(x) face significant challenge s,such as low denitration efficiency,complex denitration system,and high investment and operating cost.Here we put forward a novel polymer non-catalytic reduction(PNCR)technology that utilized a new type of polymer agent to remove NO_(x),and the proposed PNCR technology was applied to the existing waste-to-energy plant to test the denitration performance.The PNCR technology demonstrated excellent denitration performance with a NO_(x) emission concentration of<100 mg/Nm^(3) and high denitration efficiency of>75%at the temperature range of 800-900℃,which showed the application feasibility even on the complex and unstable industrial operating conditions.In addition,PNCR and hybrid polymer/selective non-catalytic reduction(PNCR/SNCR)technology possessed remarkable economic advantages including low investment fee and low operating cost of<10 CNY per ton of municipal solid waste(MSW)compared with selective catalytic reduction(SCR)technology.The excellent denitration performance of PNCR technology forebodes a broad industrial application prospect in the field of flue gas cleaning for waste-to-energy plants.展开更多
BACKGROUND Coronavirus disease 2019(COVID-19)is strongly associated with an increased risk of thrombotic events,including severe outcomes such as pulmonary embolism.Elevated D-dimer levels are a critical biomarker for...BACKGROUND Coronavirus disease 2019(COVID-19)is strongly associated with an increased risk of thrombotic events,including severe outcomes such as pulmonary embolism.Elevated D-dimer levels are a critical biomarker for assessing this risk.In Gabon,early implementation of anticoagulation therapy and D-dimer testing has been crucial in managing COVID-19.This study hypothesizes that elevated Ddimer levels are linked to increased COVID-19 severity.AIM To determine the impact of D-dimer levels on COVID-19 severity and their role in guiding clinical decisions.METHODS This retrospective study analyzed COVID-19 patients admitted to two hospitals in Gabon between March 2020 and December 2023.The study included patients with confirmed COVID-19 diagnoses and available D-dimer measurements at admission.Data on demographics,clinical outcomes,D-dimer levels,and healthcare costs were collected.COVID-19 severity was classified as non-severe(outpatients)or severe(inpatients).A multivariable logistic regression model was used to assess the relationship between D-dimer levels and disease severity,with adjusted odds ratios(OR)and 95%CI.RESULTS A total of 3004 patients were included,with a mean age of 50.17 years,and the majority were female(53.43%).Elevated D-dimer levels were found in 65.81%of patients,and 57.21%of these experienced severe COVID-19.Univariate analysis showed that patients with elevated D-dimer levels had 3.33 times higher odds of severe COVID-19(OR=3.33,95%CI:2.84-3.92,P<0.001),and this association remained significant in the multivariable analysis,adjusted for age,sex,and year of collection.The financial analysis revealed a substantial burden,particularly for uninsured patients.CONCLUSION D-dimer predicts COVID-19 severity and guides treatment,but the high cost of anticoagulant therapy highlights the need for policies ensuring affordable access in resource-limited settings like Gabon.展开更多
The new edition of the International Production Cost Comparison (IPCC) from ITMF has been published.The report benchmarks manufacturing costs for a range of textile products along the primary textile value chain,disag...The new edition of the International Production Cost Comparison (IPCC) from ITMF has been published.The report benchmarks manufacturing costs for a range of textile products along the primary textile value chain,disaggregated by key cost components at each production stage.展开更多
The ease of accessing a virtually unlimited pool of resources makes Infrastructure as a Service (IaaS) clouds an ideal platform for running data-intensive workflow applications comprising hundreds of computational tas...The ease of accessing a virtually unlimited pool of resources makes Infrastructure as a Service (IaaS) clouds an ideal platform for running data-intensive workflow applications comprising hundreds of computational tasks. However, executing scientific workflows in IaaS cloud environments poses significant challenges due to conflicting objectives, such as minimizing execution time (makespan) and reducing resource utilization costs. This study responds to the increasing need for efficient and adaptable optimization solutions in dynamic and complex environments, which are critical for meeting the evolving demands of modern users and applications. This study presents an innovative multi-objective approach for scheduling scientific workflows in IaaS cloud environments. The proposed algorithm, MOS-MWMC, aims to minimize total execution time (makespan) and resource utilization costs by leveraging key features of virtual machine instances, such as a high number of cores and fast local SSD storage. By integrating realistic simulations based on the WRENCH framework, the method effectively dimensions the cloud infrastructure and optimizes resource usage. Experimental results highlight the superiority of MOS-MWMC compared to benchmark algorithms HEFT and Max-Min. The Pareto fronts obtained for the CyberShake, Epigenomics, and Montage workflows demonstrate closer proximity to the optimal front, confirming the algorithm’s ability to balance conflicting objectives. This study contributes to optimizing scientific workflows in complex environments by providing solutions tailored to specific user needs while minimizing costs and execution times.展开更多
Against the backdrop of the increasingly complex construction market environment,the whole-process cost management of agency-built projects faces issues such as cost overruns and insufficient management efficiency due...Against the backdrop of the increasingly complex construction market environment,the whole-process cost management of agency-built projects faces issues such as cost overruns and insufficient management efficiency due to the numerous stages and high technical requirements involved.This paper focuses on the key stages of whole-process cost management in agency-built projects,including project initiation,design,construction,and completion.It proposes strategies to optimize the cost management process and enhance management efficiency,providing theoretical support and practical guidance for the whole-process cost management under the agency-built model.展开更多
The purpose of this article is to analyze the advantages and application paths of BIM5D technology in the cost control of completed houses.In the research phase,based on the reading of literature and the combination o...The purpose of this article is to analyze the advantages and application paths of BIM5D technology in the cost control of completed houses.In the research phase,based on the reading of literature and the combination of project materials,the advantages of BIM5D in the cost control project of completed houses are analyzed after introducing the cost control of completed houses and the connotation of BIM5D technology.Finally,this article starts from multiple perspectives,including BIM5D modeling,cost deviation analysis under dynamic cost control,etc.,and finally forms a relatively systematic and complete BIM cost control technology system.It is hoped that this article can provide technical reference value for China’s completed housing projects,promote the improvement of the project team’s cost control level,obtain considerable economic benefits based on completing project construction with quality and quantity,and enhance the competitiveness of enterprises.展开更多
文摘COVID-19 placed increased pressure and urgency for effective cost management,resulting in unprecedented financial strains for hospitals.The pandemic also became a catalyst for accelerating digital transformation to improve operations and services in the healthcare industry.Morningdale Hospital is a large and reputable general hospital with a long history in the U.K.You are an intern in the Finance Department of the Hospital.The CEO has asked you to complete a patient-level cost analysis of endoscopic procedures in the Gastrointestinal Department.In your final report,you plan to include a SWOT analysis and a cost analysis using Activity-Based Costing accounting method.
文摘Implementing effective cost management approaches has recently gained momentum due to intense competition and increasing customer demands. Moreover, effective cost management approaches have contributed to firms＇ competitive advantage in relation to cost leadership strategy. Consequently, firms have implemented contemporary cost management systems, such as activity-based management, business process re-engineering, life-cycle costing, target costing, and theory of constraint （TOC）, to enable them to become low-cost producers and compete effectively and sustain their performance. Furthermore, focusing on cost management to improve profitability has led to the integration of activity-based costing （ABC） and TOC. Therefore, the aim of this study is to review literature and discuss how integration of ABC and TOC can result in improved and sustained cost management. While these methods have different approaches in addressing cost management, treating them as complementary cost management approaches can result in improved cost management due to improved product costing, improved cost reporting, improved product-mix decisions, and improved cycle-time management. Improvement in cost management will then result in sustained cost management. Sustained cost management is further enhanced with the investment in information customer and shareholder value technology that supports cross-functional decision making to continue creating to remain competitive in the market.
基金Supported by the National Natural Science Foundation of China(No.61074136)the National Science and Technology Major Project of China(No.2009ZX04014)
文摘In order to evaluate and estimate me cosEs oi prouuct~ plt, uu^u e vironment properly, an improved activity-based costing （ABC） model is presented. By utilizing the input-output analysis method, the complex consumption relationships in a complex manufacturing environment are first expressed. The consumption characteristics （mainly presented by the activity rates） of all production activities are extracted by solving these relationships. Then with the con- sumption characteristics and operating parameters of these activities, the detailed cost consumption of a product in its manufacturing process is estimated. A case study is finally given based on the compressor products of a manufacturing company, and its effectiveness is shown. As the cost influ- ence of complex consumption relationships is fully considered, the limitation of traditional ABC method is overcome, and therefore a high accuracy in product cost estimation under the complex manufacturing environment can be achieved.
文摘Based on the theory of activity-based costing and the idea of value chain,activity optimization and cost control are carried out on the whole construction process of agricultural water conservancy projects. Through the use of literature review,case analysis and statistical analysis and other methods,with agricultural water conservancy projects as the research object,and comparing activity-based costing with the traditional model of cost accounting,the writer carries out the corresponding value chain analysis,and comes to the following conclusion: the statistical calculation and analysis of the entire construction process based on activity-based costing can accurately and effectively control the costs of water conservancy projects. Through the use of activity-based costing,the cost data of agricultural water conservancy projects is more detailed and accurate,and cost management personnel can also find non-value-added activities,optimize the enterprise's value chain and achieve cost control objectives through the analysis of the activity chain and value chain of agricultural water conservancy projects.
文摘Road transport is a flexible mode of transport and its importance in era of globalization increases. Management of road transport companies is, in this turbulent environment, exposed to many technical, legislative, and economic problems. Especially, the growing economic pressure leads to an urgent requirement of the manager and control system improvement. Activity-based costing （ABC） method is a very powerful tool to improve products, services, processes, and market strategies. ABC allows company management to understand what causes costs and how to manage them. Company under this scheme may get a glimpse of how efficiently a company converts the source value. The main objective of our research was to assess the possibility of application of the ABC method in a transport undertaking. ABC method as a fundamentally different view on the cost in the transport business helps to find the reasons of cost and thereby influences their levels to make better use of resources.. New managerial accounting methods aim to show management what information is needed, how and where this information can be obtained, and how they can be useful for the management of the company＇s proper planning, decision-making, and control. Information provided by management accounting is often a key factor in the analysis of alternative ways of solving problems. This article focuses on the transport enterprise management and helps to decide on the use of this method in business practice.
文摘An organization’s costing system is a system that helps the management with the strategy planning while the system plays an important role in providing accurate cost information about the products and customers.In other words,the costing management system is important to provide timely and quality information to help managers in their decision-making process.Producing quality graduates is the main objective of any university and the cost of quality or the cost of poor quality is one that is often difficult to measure in higher education.This can be partly attributed to the fact that most accounting systems are not structured to capture important cost-of-quality information.In order to succeed,many organizations tend to shift from conventional or traditional costing system to Activity-based costing(ABC).ABC provides both higher education administrators and policymakers with better information on which to base decisions.The use of multiple cost pools and drivers under ABC leads to more detailed and accurate product costing than that provided by traditional cost systems.This paper attempts to investigate the possibilities and limitations of implementing ABC in universities.More specifically the study makes use of the case study method to illustrate the implementation of activity-based costing of library services in a private university in the Kingdom of Bahrain.The research methodology of the case study is a combination of both descriptive and quantitative analyses.The study identified six categories of cost pools which are related to the activities of the library as well as 17 relevant cost drivers.Accordingly,ABC should lead to a better understanding of what drives costs and,by extension,what changes are necessary to reduce costs.Unnecessary activities that do not add value to services can be identified and eliminated.Further ABC is feasible in an academic library and that much can be gained from the process of analyzing activities.However,more work needs to be done in terms of designing accounting and other information systems to capture cost and activity transaction data in a more routine and disaggregated form for ABC analysis.
文摘In order to find out the applicability of the optimal pricing decision model based on conventional cost behavior model after activity based costing has given strong shock to the conventional cost behavior model and its assumptions, detailed analyses have been made using the activity based cost behavior and cost volume profit analysis model, and it is concluded from these analyses that the theory behind the construction of optimal pricing decision model is still tenable under activity based costing, but the conventional optimal pricing decision model must be modified as appropriate to the activity based costing based cost behavior model and cost volume profit analysis model, and an optimal pricing decision model is really a product pricing decision model constructed by following the economic principle of maximizing profit.
基金supported by the National Natural Science Foundation of China(Nos.31871365 and 22177029)Fundamental Research Funds for the Central Universities.
文摘Protein S-sulfenylation(protein sulfenic acid),as one of the most significant oxidative post-translational modifications(OxiPTMs),plays a vital role in regulating protein function.A variety of activity-based probes have been developed to profile sulfenic acid in living cells.However,due to the transient presence and low content of sulfenic acid in living cell,high doses of probes are needed to achieve efficient labeling.More importantly,current probes have no temporal control over sulfenic acid labeling.To overcome these limitations,two caged cysteine sulfenic acid probes DYn-2-ONB and DYn-2-Cou with either an o-nitrobenzyl or coumarin protecting group were developed in this study.Both probes can be efficiently uncaged via irradiation to produce the active C-nucleophile probe DYn-2.Labeling assay in living cells demonstrated DYn-2-ONB exhibited better labeling capacity compared with DYn-2,providing it as a powerful tool for improved monitoring of protein S-sulfenylation in living cells.
文摘The release of a new artificial intelligence(AI)model,ironically,evokes a biblical memory.What has transpired in the past few days echoes the biblical story of David versus Goliath,in which the massive and wellarmed Goliath is defeated by the comparatively puny David,who comes to the battle with only his staff and sling.
基金supported by the National Natural Science Foundation of China(No.92367107)。
文摘Ultra-low emission of nitrogen oxide(NO_(x))is an irreversible trend for the development of waste-to-energy industry.But traditional approaches to remove NO_(x) face significant challenge s,such as low denitration efficiency,complex denitration system,and high investment and operating cost.Here we put forward a novel polymer non-catalytic reduction(PNCR)technology that utilized a new type of polymer agent to remove NO_(x),and the proposed PNCR technology was applied to the existing waste-to-energy plant to test the denitration performance.The PNCR technology demonstrated excellent denitration performance with a NO_(x) emission concentration of<100 mg/Nm^(3) and high denitration efficiency of>75%at the temperature range of 800-900℃,which showed the application feasibility even on the complex and unstable industrial operating conditions.In addition,PNCR and hybrid polymer/selective non-catalytic reduction(PNCR/SNCR)technology possessed remarkable economic advantages including low investment fee and low operating cost of<10 CNY per ton of municipal solid waste(MSW)compared with selective catalytic reduction(SCR)technology.The excellent denitration performance of PNCR technology forebodes a broad industrial application prospect in the field of flue gas cleaning for waste-to-energy plants.
文摘BACKGROUND Coronavirus disease 2019(COVID-19)is strongly associated with an increased risk of thrombotic events,including severe outcomes such as pulmonary embolism.Elevated D-dimer levels are a critical biomarker for assessing this risk.In Gabon,early implementation of anticoagulation therapy and D-dimer testing has been crucial in managing COVID-19.This study hypothesizes that elevated Ddimer levels are linked to increased COVID-19 severity.AIM To determine the impact of D-dimer levels on COVID-19 severity and their role in guiding clinical decisions.METHODS This retrospective study analyzed COVID-19 patients admitted to two hospitals in Gabon between March 2020 and December 2023.The study included patients with confirmed COVID-19 diagnoses and available D-dimer measurements at admission.Data on demographics,clinical outcomes,D-dimer levels,and healthcare costs were collected.COVID-19 severity was classified as non-severe(outpatients)or severe(inpatients).A multivariable logistic regression model was used to assess the relationship between D-dimer levels and disease severity,with adjusted odds ratios(OR)and 95%CI.RESULTS A total of 3004 patients were included,with a mean age of 50.17 years,and the majority were female(53.43%).Elevated D-dimer levels were found in 65.81%of patients,and 57.21%of these experienced severe COVID-19.Univariate analysis showed that patients with elevated D-dimer levels had 3.33 times higher odds of severe COVID-19(OR=3.33,95%CI:2.84-3.92,P<0.001),and this association remained significant in the multivariable analysis,adjusted for age,sex,and year of collection.The financial analysis revealed a substantial burden,particularly for uninsured patients.CONCLUSION D-dimer predicts COVID-19 severity and guides treatment,but the high cost of anticoagulant therapy highlights the need for policies ensuring affordable access in resource-limited settings like Gabon.
文摘The new edition of the International Production Cost Comparison (IPCC) from ITMF has been published.The report benchmarks manufacturing costs for a range of textile products along the primary textile value chain,disaggregated by key cost components at each production stage.
文摘The ease of accessing a virtually unlimited pool of resources makes Infrastructure as a Service (IaaS) clouds an ideal platform for running data-intensive workflow applications comprising hundreds of computational tasks. However, executing scientific workflows in IaaS cloud environments poses significant challenges due to conflicting objectives, such as minimizing execution time (makespan) and reducing resource utilization costs. This study responds to the increasing need for efficient and adaptable optimization solutions in dynamic and complex environments, which are critical for meeting the evolving demands of modern users and applications. This study presents an innovative multi-objective approach for scheduling scientific workflows in IaaS cloud environments. The proposed algorithm, MOS-MWMC, aims to minimize total execution time (makespan) and resource utilization costs by leveraging key features of virtual machine instances, such as a high number of cores and fast local SSD storage. By integrating realistic simulations based on the WRENCH framework, the method effectively dimensions the cloud infrastructure and optimizes resource usage. Experimental results highlight the superiority of MOS-MWMC compared to benchmark algorithms HEFT and Max-Min. The Pareto fronts obtained for the CyberShake, Epigenomics, and Montage workflows demonstrate closer proximity to the optimal front, confirming the algorithm’s ability to balance conflicting objectives. This study contributes to optimizing scientific workflows in complex environments by providing solutions tailored to specific user needs while minimizing costs and execution times.
文摘Against the backdrop of the increasingly complex construction market environment,the whole-process cost management of agency-built projects faces issues such as cost overruns and insufficient management efficiency due to the numerous stages and high technical requirements involved.This paper focuses on the key stages of whole-process cost management in agency-built projects,including project initiation,design,construction,and completion.It proposes strategies to optimize the cost management process and enhance management efficiency,providing theoretical support and practical guidance for the whole-process cost management under the agency-built model.
文摘The purpose of this article is to analyze the advantages and application paths of BIM5D technology in the cost control of completed houses.In the research phase,based on the reading of literature and the combination of project materials,the advantages of BIM5D in the cost control project of completed houses are analyzed after introducing the cost control of completed houses and the connotation of BIM5D technology.Finally,this article starts from multiple perspectives,including BIM5D modeling,cost deviation analysis under dynamic cost control,etc.,and finally forms a relatively systematic and complete BIM cost control technology system.It is hoped that this article can provide technical reference value for China’s completed housing projects,promote the improvement of the project team’s cost control level,obtain considerable economic benefits based on completing project construction with quality and quantity,and enhance the competitiveness of enterprises.
