ABC Method Research Articles

Effective Options for Determining Customer Profitability

AbstractMarketing is an art to attract and retain customers, but not to any but profitable customers. Unfortunately, organizations often understand that 20 to 40 percent of their customers are unprofitable. Also, many organizations report the fact that their most profitable customers are not the ones who buy the most, but the average shoppers. Major customers require special service and get the biggest discounts, thus reducing the company's profits. The smallest customers pay the full price and get a minimum of service, but the expenses connected with the deals reduces the profitability they earn. Average customers enjoy good service, pay almost the whole price, and in many cases prove to be the most profitable. Therefore, a number of large organizations, which initially target only large customers are then orientated towards the average customer market. An organization should not pursue and satisfy every client. Orientation should be to cost-effective customers. This in turn requires the definition of a "cost-effective customer". The present study explores the possibilities for measuring customer profitability, analyzes the connection- service’ expenses, a cost-effective client and presents the application of the ABC method - analysis to distinguish the customer service policy

Gastric Cancer Screening by Combined Determination of Serum Helicobacter pylori Antibody and Pepsinogen Concentrations: ABC Method for Gastric Cancer Screening.

Objective:Gastroscopy combined with gastric mucosa biopsies is currently regarded as a gold standard for diagnosis of gastric cancer. However, its application is restricted in clinical practice due to its invasive property. A new noninvasive population screening process combining the assay of anti-Helicobacter pylori antibody and serum pepsinogen (PG) (ABC method) is adopted to recognize the high-risk patients for further endoscopy examination, avoiding the unnecessary gastroscopy for most population and saving the cost consumption for mass screening annually. Nevertheless, controversies exist for the grouping of ABC method and the intervals of gastroscopy surveillance for each group. In this review, we summarized these popular concerned topics for providing useful references to the healthcare practitioner in clinical practice.Data Sources:The PubMed databases were systematically searched from the inception dates to November 22, 2017, using the keywords “Helicobacter pylori,” “Pepsinogens,” and “Stomach Neoplasms.”Study Selection:Original articles and reviews on the topics were selected.Results:Anti-H. pylori antibody and serum PG concentration showed significant changes under the different status of H. pylori infection and the progression of atrophic gastritis, which can be used for risk stratification of gastric cancer in clinic. In addition, anti-H. pylori antibody titer can be used for further risk stratification of gastric cancer contributing to determine better endoscopy surveillance interval.Conclusions:The early detection and diagnosis of gastric cancer benefit from the risk stratification, but the cutoff values for H. pylori antibody and serum PG concentration require further modification.

An integrated approach for threat assessment and damage identification on built heritage in climate-sensitive territories: the Albenga case study (San Clemente church)

Climate change represents an increasing threat to cultural heritage all around the world. In particular, the consequences of extreme weather events like tornados, heavy rain, and flooding can significantly damage built heritage and archeological sites. To face such issues, an integrated approach for threat assessment and damage identification is of primary importance for managing sites threatened by extreme weather events and climate change. This paper presents a holistic approach for risk assessment and management, specifically focusing on flooding, addressing San Clemente church in Albenga (Northern Italy). Located in the Centa riverbed, and dating back to the fifth century, San Clemente church has a complex historical stratification that reflects the changes that occurred in the area. The integrated approach included the analysis of historical, geometrical-dimensional, and meteorological data to identify the main threats associated with the site through a modified version of the ABC method. In fact, together with the standard categories, we added the category “Sensitivity to change” in order to understand the possibility for the archeological site to change without adverse impacts on its heritage significance. Starting with identified risks, it was possible to define a proper survey strategy to evaluate damages caused by flooding. Through the comparison of pre- and post-flooding condition of the church, it was possible to analyze the damages to the archeological site.

МЕТОД РОЙОВОГО ІНТЕЛЕКТУ (ШТУЧНОЇ БДЖОЛИНОЇ КОЛОНІЇ (ABC)) ТЕМАТИЧНОГО СЕГМЕНТУВАННЯ ОПТИКО-ЕЛЕКТРОННОГО ЗОБРАЖЕННЯ

Проведено аналіз недоліків відомих методів сегментування оптико-електронного зображення. Запропоновано для тематичного сегментування зображення, що отримано з бортової системи оптикоелектронного спостереження, використання ройового методу (методу штучної бджолиної колонії). Проаналізовані основні види фітнес-функцій, що використовуються при ABC методі, та встановлена їх непридатність до тематичного сегментування зображення, що отримано з бортової системи оптико-електронного спостереження. Введена фітнес-функція, що враховує внутрішні дисперсії розподілу яскравості тематичних сегментів оптико-електронного зображення, сформульована оптимізаційна задача, що полягає в мінімізації фітнес-функції. Оптимізаційна задача вирішується методом ітераційних розрахунків. Наведено результат тематичного сегментування оптико-електронного зображення для випадку двох тематичних сегментів, на якому виділені можливі об’єкти інтересу – літаки, сховища з нафтою, споруди та інші.

Аналіз доходів від магістерських освітніх програм СНУ імені Лесі Українки за допомогою ABC-методу

У статті проаналізовано доходи від 70 магістерських освітніх програм Східноєвропейського національного університету імені Лесі Українки за допомогою ABC-методу, який дає змогу розподілити всі аналізовані об’єкти на три групи залежно від їх питомої ваги в сукупному розмірі показника: A (близько 80 %), B (15 %), C (приблизно 5 %). Стаття є логічним продовженням попереднього нашого дослідження про доходи від бакалаврських освітніх програм цього ВНЗ. Побудовано таблицю з кількісними та фінансовими показниками, які характеризують усі магістерські програми ВНЗ. Визначено групи A, B, C освітніх програм СНУ ім. Лесі Українки за показником надходжень від плати за навчання студентів-магістрів першого курсу. Сформовано рейтинг факультетів університету на основі отриманих результатів ABC-аналізу. Дослідження проведено на основі показників за 2017 р. До групи A потрапила 21 магістерська програма (30 %), на частку яких у загальній сумі надходжень від зарахованих студентами першого курсу денної форми навчання припало 80 %. До групи В віднесено 13 (18,57 %) освітніх програм, внесок яких у загальну суму доходу – 14 %. Група С об’єднала 36 (51,43 %) освітніх програм, частка яких у загальній сумі надходжень – 6 %. Найпопулярнішими виявилися педагогічний; юридичний факультети; факультет інформаційних систем, фізики та математики, географічний. Указано можливі причини та окреслено способи подолання низької прибутковості магістерських освітніх програм

Significance of DNA Replication Licensing Proteins (MCM2, MCM5 and CDC6), p16 and p63 as Markers of Premalignant Lesions of the Uterine Cervix: Its Usefulness to Predict Malignant Potential

Cervical cancer continues to be a leading cancer among women in many parts of the world. Nation-wide screening with the Pap smear has not been implemented in India due to the lack of adequately trained cytologists. Identification of biomarkers to predict malignant potential of the identified low risk lesions is essential to avoid excessive retesting and follow up. The current study analyzed the expression patterns of DNA replication licensing proteins, proliferation inhibitor protein p16INK4A and tumor suppresser protein p63 in cervical tissues and smears to assess the ability of these proteins to predict progression.Methods:Cervical smears and corresponding tissues were immunostained using mouse monoclonal antibodies against MCM2, MCM5, CDC6, p16 and p63. Smears were treated with a non-ionic surfactant sodium deoxycholate prior to immuno-cytochemistry. The standard ABC method of immunohistochemistry was performed using DAB as the chromogen. The immunostained samples were scored on a 0-3+ scale and staining patterns of smears were compared with those of tissue sections. Sensitivity and specificity for each of these markers were calculated taking histopathology as the gold standard.Result:All the markers were positive in malignant and dysplastic cells. MCM protein expression was found to be up-regulated in LSIL, HSIL and in malignancies to a greater extent than p16 as well as p63. CDC6 protein was preferentially expressed in high grade lesions and in invasive squamous cell carcinomas. A progressive increase in the expression of DNA replication licensing proteins in accordance with the grades of cervical intraepithelial lesion suggests these markers as significant to predict malignant potential of low grade lesions in cervical smears.Conclusion:MCMs and CDC6 can be applied as biomarkers to predict malignant potential of low grade lesions identified in screening programmes and retesting / follow up might be confined to those with high risk lesions alone so that overuse of resources can be safely avoided.

Klinički značaj ekspresije CD34 u endometrioidnom karcinomu tela materice

Endometroid carcinoma (EC) is the most common malignant tumor of the female genital system. The incidence rate increases with age, so that in about 75% of cases it occurs in postmenopausals womens. Our goal is to examine the expression of CD34 in the endometrioid carcinoma (EC) of the uterine body with classical clinical and prognostic parameters. On the biopsy samples obtained after the hysterectomy of 36 patients operated from EC body of the uterus at the gynaecologic-obstetric department General hospital of the Pirot, where applied routine H&E and the imuno-histochaemical ABC method with anti-CD34 antibodies.Based on the expression of CD 34, the microvascular density (mvd) per mm2 of the tissue was calculated stereometrically, SPSS software package (version 19.0) is used for statistical processing of obtained results. The significantly expressed expression of CD34 is present in all cases of tumors in pT2a to pT3a, and in all cases of the IIA-IIIA FIGO stage. A significantly high neoangiogenesis index is present in 72% of moderately differentiated tumors, in about 70% of tumors with moderate and expressed nuclear atypies, in 92% of cases with lymphatic invasion and blood vessel invasion, and in about 76,5% of tumors affecting over 50% of myomterium. CD34 expression is moderatly and significantly correlated with invasion of lymph vessels, tumor pathology, by invasion of blood vessels and myometrium (kk=0,636 - 0,587).The correlative dependence of this marker and the histological and nuclear atomic nucleus is weaker (kk=0,444 and 0,410). Significant association of CD34 with the aggressive EC phenotype of the body of the uterus has significant prognostic implications.

Систематизація затратоутворюючих факторів для цілей управління затратами виробничого підприємства

У статті розглянуто фактори, які впливають на затрати виробничого підприємства. Затратоутворюючі фактори класифіковано за двома категоріями: структурні і функціональні. Проаналізовано зміст структурних та функціональних факторів управління затратами. Показано вплив одного зі структурних факторів на затрати і прибутковість підприємства.

Reframing ABC prevention: the value of ethnographic research in creating culturally relevant HIV programs in Belize

Since its emergence in 1983, public health professionals have been working to effectively prevent the transmission of HIV. The ABC method or prevention, referring to promotion of abstinence, condoms and being faithful, has been employed extensively throughout sub-Saharan Africa. Contrastingly, the Belizean epidemic has received very little attention from ABC researchers. Although some research exists looking into the determinants of sexual HIV transmission in Belize, very little is understood about the cultural norms that perpetuate these factors. In order to make recommendations for the efficient implementation of ABC programs in Belize, case studies from Botswana, Zaire and Uganda will be used to review past experiences of ABC in Africa, and identify the cultural challenges faced in their implementation. Case studies found that programs that relied heavily on abstinence and condom promotion did not work well in these contexts due to opposing views of sexuality, while balanced programs that emphasized being faithful were more successful within these cultures. Ethnographic research is needed to fill knowledge gaps regarding Belizean sexuality. Namely, future research should seek to understand the male view of sexuality in particular, as well as differences in generational views of sex. Public health workers should also aim to create programs that engage the community in order to build trust, as well as understand the role of community leaders and celebrities in influencing local views of sex. These insights provide future researchers a starting point for building effective ABC programs that work within the given culture rather than against it.

Long-term drug modification to the surface of mesenchymal stem cells by the avidin-biotin complex method

Mesenchymal stem cells (MSCs) have various functions, making a significant contribution to tissue repair. On the other hand, the viability and function of MSCs are not lasting after an in vivo transplant, and the therapeutic effects of MSCs are limited. Although various chemical modification methods have been applied to MSCs to improve their viability and function, most of conventional drug modification methods are short-term and unstable and cause cytotoxicity. In this study, we developed a method for long-term drug modification to C3H10T1/2 cells, murine mesenchymal stem cells, without any damage, using the avidin-biotin complex method (ABC method). The modification of NanoLuc luciferase (Nluc), a reporter protein, to C3H10T1/2 cells by the ABC method lasted for at least 14 days in vitro without major effects on the cellular characteristics (cell viability, cell proliferation, migration ability, and differentiation ability). Moreover, in vivo, the surface Nluc modification to C3H10T1/2 cells by the ABC method lasted for at least 7 days. Therefore, these results indicate that the ABC method may be useful for long-term surface modification of drugs and for effective MSC-based therapy.

Um estudo de caso sobre o impacto das restrições médicas nos custos ergonômicos escolares de um município

As intervenções ergonômicas são consideradas ferramentas eficazes para a saúde laboral e podem ser utilizadas por escolas, tanto para melhoria da produtividade, quanto para a redução dos custos associados. O funcionalismo, apesar de buscar resultados sociais, possui preocupantes índices de despesas relativas a restrições médicas, as quais interferem na qualidade do serviço e oneram a máquina pública. Desta forma, uma variável fundamental de pesquisa é a ideia de benefício-custo, que deve alinhar-se aos conceitos de ergonomia e aos custos da organização, fazendo com que os gestores tenham uma visão ampla da escola e disponham dos recursos essenciais para a tomada de decisão. Este trabalho visa levantar os custos ergonômicos em uma escola, com base no método ABC, de modo a identificar o impacto de cada atividade nos custos da instituição. Os resultados apontaram que na escola, os custos relativos à mão de obra correspondem a 86% dos custos totais. A restrição médica gerou impactos significativos nos custos e obrigou o município a contratar profissionais terceirizados, aumentando em 274% o custo previsto para despesa com pessoal.

Efektifitas Metode ABC (Activity Based Costing) Dalam Analisis Perencanaan Obat JKN di Puskesmas Dagangan Kabupaten Madiun

Drug expenditure absorbs most of the health care budget. PHC was responsible for ensuring the used of available resources optimally aimed at achieving efficiency in cost control. Based on LPLPO at Dagangan health care 2015 showed an average supply of drugs JKN in primar health care Dagangan has excess stock that is as much as 93.18% (41) types of drugs than 100% (44) types of drugs. The purpose of this research was to determine the application of the ABC method in planning analysis of drugs in Dagangan health care Dagangan Madiun city. The design of this research was descriptive categorical, with a retrospective approach. Primary data obtained from interview with Head of Health Centre and Head of Installation Pharmacy in Primary Health Care Dagangan while the secondary data obtained from LPLPO. The results showed that Dagangan health care use consumption method to planning the drug. By using the ABC analysis showed a group of JKN drugs that include into group A as many as 8 types of drugs (18,2%). Group B as many as 30 types of drugs (68,2%). And group C as much as 6 types of drugs (13,6%). Based on these results, Dagangan health care need to apply ABC analysis method to determine the priority drugs that need to be held, and there should be education and training for pharmacy personnel to increase knowledge about effective methods of drug design and efficient use of the budget.

ANALISIS PENGENDALIAN PERSEDIAAN SUKU CADANG PESAWAT B737-NG DENGAN PENDEKATAN MODEL PERIODIC REVIEW DI PT. X

PT. X is one of the companies engaged in the field of an aircraft-maintenance and repairing services. PT. X classifies the aircraft spare parts into three groups namely rotable, repairable, and expandable. PT. X has a problem of having shortage inventory of the expandable spare part with 9 unit total of shortage in 2016. If this problem occurs continuously , it can increase the total inventory cost. Therefore, this study discusses the improvement of the inventory control of the expandable spare parts. The first phase of this study is forecasting the existing spare part s of the A Classes . Then, we determine the maximum inventory and the average inventory in warehouse using min-max method. After that, we determine the inventory level which covers ordering period (T), maximum inventory (R) and the average inventory in warehouse using Periodic Review Model s . The final phase of this study is comparing the total inventory cost between Periodic Review Model s and Min-Max method . The Classification with ABC method result 5 spare parts from A Class with a percentage of total items are 12.5% from 40 total item. Meanwhile, the total value of A Class amounted to 71.80% that had Rp 132,285,644.22 from the total price Rp 184,218,274.36. Periodic Review Models result an ordering period (T) and maximum inventory (R) which is optimal and can minimizes shortage 0 unit from 6 unit in A Class. With this decreased of shortage, it can minimizes the total inventory cost from the company. The comparative results between the total inventory cost using Periodic Review Model s and Min-Max Method is Periodic Review Models has a smaller total inventory cost than Min-max Method with a total saving of inventory cost amounted Rp 81,121,836.62 and the percentage savings of 39.25%.

Costs and hospital procedures in an urology department of a tertiary hospital. Analysis of groups related by their diagnosis

IntroductionThe health care system has management tools available in hospitals that facilitate the assessment of efficiency through the study of costs and management control in order to make a better use of the resources. ObjectiveThe aim of the study was the calculation and analysis of the total cost of a urology department, including ambulatory, hospitalization and surgery activity and the drafting of an income statement where service costs are compared with income earned from the Government fees during 2014. Materials and methodsFrom the information recorded by the Economic Information System of the Department of Health, ABC and top-down method of cost calculation was applied by process care activity. The cost results obtained were compared with the rates established for ambulatory and hospital production in the Tax Law of the Generalitat Valenciana. The production was structured into outpatient (external and technical consultations) and hospital stays and surgeries (inpatient). ResultsA total of 32,510 outpatient consultations, 7527 techniques, 2860 interventions and 4855 hospital stays were made during 2014. The total cost was 7,579,327€; the cost for outpatient consultations was 1,748,145€, 1,229,836 Euros for technical consultations, 2,621,036€ for surgery procedures and 1,980,310€ for hospital admissions. Considered as income the current rates applied in 2014 (a total of 15,035,843€), the difference between income and expenditure was 7,456,516€. ConclusionsThe economic balance was positive with savings over 50% and a mean adjusted hospitalization stay rate (IEMAC) rate of 0.67 (33% better than the standard). CMA had a favorable impact on cost control.

ABC method cost effective for screening gastric cancer risk

ABC method cost effective for screening gastric cancer risk

Cost-effectiveness of combined serum anti-Helicobacter pylori IgG antibody and serum pepsinogen concentrations for screening for gastric cancer risk in Japan.

A combination of assays for the presence of serum anti-Helicobacter pylori IgG antibody (HPA) and serum pepsinogen (PG) concentrations can be used to screen for gastric cancer risk. In Japan, this "ABC method" is considered an effective means of stratifying gastric cancer risk. This study aimed to ascertain its cost-effectiveness for assessing gastric cancer risk. A Markov model was constructed to compare the cost-effectiveness of two strategies for gastric cancer-risk screening over a 30-year period: the ABC method, which uses a combination of assessing the presence of HPA and measuring serum PG concentrations and scheduling endoscopies accordingly, and annual endoscopic screening. Clinical and epidemiological data on variables in the model were obtained from published reports. Analyses were made from the perspective of the Japanese health care payer. According to base-case analysis, the ABC method cost less than annual endoscopic screening (64,489 vs. 64,074 USD) and saved more lives (18.16 vs. 18.30 quality-adjusted life years). One-way analyses confirmed the robustness of the cost-effectiveness results. The probability that the ABC method is cost-effective in Japanese individuals aged 50years was 0.997. A combination of HPA and serum PG assays, plus scheduling endoscopy accordingly, is a cost-effective method of screening for gastric cancer risk in Japan.

Gastric mucosal status in populations with a low prevalence of Helicobacter pylori in Indonesia.

In Indonesia, endoscopy services are limited and studies about gastric mucosal status by using pepsinogens (PGs) are rare. We measured PG levels, and calculated the best cutoff and predictive values for discriminating gastric mucosal status among ethnic groups in Indonesia. We collected gastric biopsy specimens and sera from 233 patients with dyspepsia living in three Indonesian islands. When ≥5.5 U/mL was used as the best cutoff value of Helicobacter pylori antibody titer, 8.6% (20 of 233) were positive for H. pylori infection. PG I and II levels were higher among smokers, and PG I was higher in alcohol drinkers than in their counterparts. PG II level was significantly higher, whereas PG I/II ratios were lower in H. pylori-positive than in H. pylori-negative patients. PG I/II ratios showed a significant inverse correlation with the inflammation and atrophy scores of the antrum. The best cutoff values of PG I/II were 4.05 and 3.55 for discriminating chronic and atrophic gastritis, respectively. PG I, PG II, and PG I/II ratios were significantly lower in subjects from Bangli than in those from Makassar and Surabaya, and concordant with the ABC group distribution; however, group D (H. pylori negative/PG positive) was the lowest in subjects from Bangli. In conclusion, validation of indirect methods is necessary before their application. We confirmed that serum PG level is a useful biomarker determining chronic gastritis, but a modest sensitivity for atrophic gastritis in Indonesia. The ABC method should be used with caution in areas with a low prevalence of H. pylori.

A Survey on Comparison of ABC method with other Optimization methods by using PEGASIS Protocol

A Survey on Comparison of ABC method with other Optimization methods by using PEGASIS Protocol

Effects of a behaviour management technique for nursing staff on behavioural problems after acquired brain injury

ABSTRACTThe ABC method is a behaviour management technique for use by nurses. ABC refers to the identification of Antecedent events, target Behaviours, and Consequent events. In this longitudinal intervention study with double baseline measurements we evaluated the effectiveness of the ABC method in patients with behavioural problems after acquired brain injury. Fifty-six patients participated in this study. Outcome was measured in terms of overall neuropsychiatric problem behaviour, aggression, apathy and emotional burden experienced by nurses. A process evaluation was performed to investigate usability and acceptability of the method and identify factors that influenced effectiveness. Friedman’s ANOVA showed a small significant reduction over time in overall neuropsychiatric problem behaviour and aggression. The reduction was most prominent between the first baseline measurement and the post-implementation and follow-up measurements, not between the second baseline measurement and the post-implementation or follow-up measurements. This first group study on the effects of the ABC method could not prove this technique is effective for patients with behavioural problems after acquired brain injury. Nurses indicated that the ABC method was not fully implemented in their daily routines. This may have influenced results and makes it yet premature to draw firm conclusions on the effects of the ABC method.

Study of the Application Of The ABC Cost Method in the Mypes Of Ecuador

The Micro and Small Enterprises need to implement a cost accounting management system as a basic element that allows the determination of costs of production of goods and services, for decision making and establishing the sales price that allows Compete in the market with your competition. In this context, the objective of the research is to determine the importance of the application of the cost-based method of activities (ABC) in the accounting of costs in the Micro and Small Enterprise of the Republic of Ecuador. For this purpose, a documentary review of the research carried out on accounting and costing in the MyPES was used as methodology. It is causal. The study considers a population of 972,846 and a sample of 22,919 micro enterprises. The results show that the use of cost accounting is related to management accounting; Occurs in manufacturing companies with a higher degree than in commercial and service companies, and it is likely that the ABC method has been applied in the calculation of costs by SMEs.