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
AIM:To compare effectiveness,safety,and cost of photodynamic therapy(PDT)and radiofrequency ablation(RFA)in treatment of Barrett’s dysplasia(BD).METHODS:Consecutive case series of patients undergoing either PDT or RF...AIM:To compare effectiveness,safety,and cost of photodynamic therapy(PDT)and radiofrequency ablation(RFA)in treatment of Barrett’s dysplasia(BD).METHODS:Consecutive case series of patients undergoing either PDT or RFA treatment at single center by a single investigator were compared.Thirty-three patients with high-grade dysplasia(HGD)had treatment with porfimer sodium photosensitzer and 630 nm laser(130 J/cm),with maximum of 3 treatment sessions.Fifty-three patients with BD(47 with low-grade dysplasia-LGD,6 with HGD)had step-wise circumferential and focal ablation using the HALO system with maximum of 4 treatment sessions.Both groups received proton pump inhibitors twice daily.Endoscopic biopsies were acquired at 2 and 12 mo after enrollment,with 4-quadrant biopsies every 1 cm of the original BE extent.A complete histological resolution response of BD(CR-D)was defined as all biopsies at the last endoscopy session negative for BD.Fisher’s exact test was used to assess differences between the two study groups for primary outcomes.For all outcomes,a two-sided P value of less than 0.05 was considered to indicate statistical significance.RESULTS:Thirty(91%)PDT patients and 39(74%)RFA were men(P=0.05).The mean age was 70.7±12.2 and 65.4±12.7(P=0.10)year and mean length of BE was 5.4±3.2 cm and 5.7±3.2 cm(P=0.53)for PDT and RFA patients,respectively.The CR-D was(18/33)54.5%with PDT vs(47/53)88.7%with RFA(P=0.001).One patient with PDT had an esophageal perforation and was managed with non-surgical measures and no perforation was seen with RFA.PDT was five times more costly than RFA at our institution.The two groups were not randomized and had different BD grading are the limitations of the study.CONCLUSION:In our experience,RFA had higher rate of CR-D without any serious adverse events and was less costly than PDT for endoscopic treatment of BD.展开更多
Due to high construction material cost in Ethiopia,it is difficult to afford a shelter for most people.The hydra form block(HFB)has been identified as low-cost building material with its potential and possibility to r...Due to high construction material cost in Ethiopia,it is difficult to afford a shelter for most people.The hydra form block(HFB)has been identified as low-cost building material with its potential and possibility to reverse the housing problem.Laboratory tests were conducted on Mettu,Nopa,Gore,and Hurumu areas soil.Using hydra form machine with average mold size of 29*14*10 cm,hydra form blocks were cast with the three percentages increment of cement.Compressive strength and water absorption tests were conducted at 28 day.The investigation has revealed that all the soil sample except Gore soil have significant characteristics that make it suitable for stabilization with recommended soil properties.From the experimental study,all the blocks except blocks produced with Gore soil have 28th day compressive strength values well above most of the recommended minimum values.Water absorption was less than the maximum limit of 15%.But,for control block and for stabilized with 3%cement,water absorption result is out of the recommended values(0-15)%.The cost comparison of hydra form blocks with hollow concrete block and fired clay brick shows that the hydra form block is cheapest walling material in terms of production cost and a typical hydra form block production center can create jobs for more than 50 people.展开更多
Along with the product price competition growing intensely, it is apparently important for reasonably distributing and counting cost. But, in sharing indirect cost, traditional cost accounting unveils the limitations ...Along with the product price competition growing intensely, it is apparently important for reasonably distributing and counting cost. But, in sharing indirect cost, traditional cost accounting unveils the limitations increasingly, especially in authenticity of cost information. And the accounting theory circles and industry circles begin seeking one kind of new accurate cost calculation method, and the activity based cost (ABC) method emerges as the times require. In this paper, we will build its mathematical model by the basic principle of ABC, and will improve its mathematical model further. We will establish its comparison mathematical model and make the ABC method go a step further to its practical application.展开更多
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AIM:To compare effectiveness,safety,and cost of photodynamic therapy(PDT)and radiofrequency ablation(RFA)in treatment of Barrett’s dysplasia(BD).METHODS:Consecutive case series of patients undergoing either PDT or RFA treatment at single center by a single investigator were compared.Thirty-three patients with high-grade dysplasia(HGD)had treatment with porfimer sodium photosensitzer and 630 nm laser(130 J/cm),with maximum of 3 treatment sessions.Fifty-three patients with BD(47 with low-grade dysplasia-LGD,6 with HGD)had step-wise circumferential and focal ablation using the HALO system with maximum of 4 treatment sessions.Both groups received proton pump inhibitors twice daily.Endoscopic biopsies were acquired at 2 and 12 mo after enrollment,with 4-quadrant biopsies every 1 cm of the original BE extent.A complete histological resolution response of BD(CR-D)was defined as all biopsies at the last endoscopy session negative for BD.Fisher’s exact test was used to assess differences between the two study groups for primary outcomes.For all outcomes,a two-sided P value of less than 0.05 was considered to indicate statistical significance.RESULTS:Thirty(91%)PDT patients and 39(74%)RFA were men(P=0.05).The mean age was 70.7±12.2 and 65.4±12.7(P=0.10)year and mean length of BE was 5.4±3.2 cm and 5.7±3.2 cm(P=0.53)for PDT and RFA patients,respectively.The CR-D was(18/33)54.5%with PDT vs(47/53)88.7%with RFA(P=0.001).One patient with PDT had an esophageal perforation and was managed with non-surgical measures and no perforation was seen with RFA.PDT was five times more costly than RFA at our institution.The two groups were not randomized and had different BD grading are the limitations of the study.CONCLUSION:In our experience,RFA had higher rate of CR-D without any serious adverse events and was less costly than PDT for endoscopic treatment of BD.
文摘Due to high construction material cost in Ethiopia,it is difficult to afford a shelter for most people.The hydra form block(HFB)has been identified as low-cost building material with its potential and possibility to reverse the housing problem.Laboratory tests were conducted on Mettu,Nopa,Gore,and Hurumu areas soil.Using hydra form machine with average mold size of 29*14*10 cm,hydra form blocks were cast with the three percentages increment of cement.Compressive strength and water absorption tests were conducted at 28 day.The investigation has revealed that all the soil sample except Gore soil have significant characteristics that make it suitable for stabilization with recommended soil properties.From the experimental study,all the blocks except blocks produced with Gore soil have 28th day compressive strength values well above most of the recommended minimum values.Water absorption was less than the maximum limit of 15%.But,for control block and for stabilized with 3%cement,water absorption result is out of the recommended values(0-15)%.The cost comparison of hydra form blocks with hollow concrete block and fired clay brick shows that the hydra form block is cheapest walling material in terms of production cost and a typical hydra form block production center can create jobs for more than 50 people.
文摘Along with the product price competition growing intensely, it is apparently important for reasonably distributing and counting cost. But, in sharing indirect cost, traditional cost accounting unveils the limitations increasingly, especially in authenticity of cost information. And the accounting theory circles and industry circles begin seeking one kind of new accurate cost calculation method, and the activity based cost (ABC) method emerges as the times require. In this paper, we will build its mathematical model by the basic principle of ABC, and will improve its mathematical model further. We will establish its comparison mathematical model and make the ABC method go a step further to its practical application.
