Cost Method Research Articles

Music-based interventions using digital technology for individuals with acquired brain injuries: a scoping review

BackgroundThe use of digital technology in music-based interventions for individuals with brain injuries has gained traction, especially post COVID-19, in addressing the need for effective, long-term rehabilitation. This scoping review examines the landscape of digital music-based interventions, focusing on their application in motor and cognitive rehabilitation for patients with brain injuries.MethodsWe conducted a literature search using five academic databases: PubMed, CINAHL, Medline, Google Scholar, and Web of Science. Twenty-six studies met the predefined criteria for inclusion in this review, and these studies were analyzed including digital interventions used.ResultsTwenty-six of 1994 studies were included. Results demonstrated a clear evolution in intervention methodologies, with earlier research focusing on rhythmic and MIDI-based tools, while more recent studies integrated virtual reality, augmented reality, and adaptive feedback mechanisms. The findings showed significant improvements in motor functions, such as upper limb movement and gait, in most of the reviewed studies, as well as some cognitive benefits, particularly when personalized music interventions were applied. However, challenges were noted regarding device complexity, cost, and inconsistent assessment methods across studies.DiscussionDigital music-based interventions show substantial promise in enhancing motor and cognitive function for individuals with neurological impairments. Nevertheless, barriers such as technological accessibility, the need for patient comfort, and a lack of standardization in assessment remain. Future research should focus on simplifying interfaces, standardizing protocols, and exploring hybrid interventions that combine immersive virtual reality with the adaptability of music therapy to create holistic, patient-centered rehabilitation solutions.

Investigating the Impact of EDM Parameters on Surface Roughness and Electrode Wear Rate in 7024 Aluminum Alloy

Electrical Discharge Machining (EDM) is a significant process in the industry for machining hard metals. It is a time-consuming and costly method that requires a high level of expertise to operate effectively. EDM is considered one of the unconventional operating processes due to its unique characteristics and the challenges associated with its implementation. One of the challenges facing researchers is determining the optimal parameters for achieving high surface quality while minimizing equipment consumption and associated costs. In addition to being classified as one of the operating processes, EDM processes are also classified as electro-thermal processes that affect surface quality. In this study, the influence of EDM parameters on surface roughness and electrode wear rate when machining aluminum alloy type 7024 was investigated. A total of 27 experiments were conducted to evaluate the impact of three parameters at three levels. The parameters under investigation include current, pulse on time, and pulse off time. Subsequent analysis of the results by variance analysis revealed that the most influential parameter for both surface roughness and electrode wear rate is electric current, with a rate of influence of 74%. The results were then subjected to further analysis using variable effect graphs to identify the optimal variables for achieving the best results. Finally, neural networks were employed to predict the results, with an accuracy of up to 99%.

Underinsurance of Real Estate: A Threat to Policyholders and Insured Entities

Abstract The aim of the article is to demonstrate the risk of underinsurance in selected production halls used for business activities in the Czech Republic by means of a case study. The case study determines the insured value in the new price category for three selected production halls. New price is a specific term for property insurance in the Czech Republic and means the replacement value of the property. The cost method of valuation is used to calculate the new price. The insured value is determined by an insurance broker, and two brokerage companies were approached for this purpose. The replacement cost is determined by the independent property appraiser using the valuation decree applicable from 1 January 2024. The case study compares the calculated new prices, assesses their level in terms of the risk of underinsurance and then makes a suggestion of problem areas that should be addressed in the Czech Republic, as they put the policyholder at risk. The results of the case study show an asymmetry of information between the policyholder and insurer. This is due to unavailable or unclear, yet very important information for the policyholder. In order to reduce information asymmetry and the occurrence of underinsurance, it seems important that all insurers follow an explicit procedure leading to the determination of the insured value, which would be known to the policyholder prior to the conclusion of the insurance contract. It seems appropriate to use the current valuation decree, which has been updated annually in the Czech Republic for 35 years, for the procedure of determining the insured value.

Assessing HIV/AIDS patients’ access to antiretroviral drugs using the healthcare accessibility framework: a cross-sectional study from Shandong, China

BackgroundAntiretroviral drugs are important for HIV/AIDS patients, but we know little about the real-life barriers patients face in accessing them. Following the Levesque framework, this study described the five abilities of HIV/AIDS patients in Shandong Province to perceive, to seek, to reach, to pay and to engage in accessing antiretroviral drugs and the factors associated with them.MethodsA cross-sectional questionnaire survey, using convenience sampling, was conducted among HIV/AIDS patients in three AIDS-designated hospitals in Shandong Province. We used catastrophic cost methods and the HIV Treatment Adherence Self-efficacy Scale to assess patients' ability to pay and engage, respectively.ResultsA total of 301 participants completed the questionnaire, with 20.9% having a CD4 cell count of less than 200 cells/µL. For the ability to perceive, only 16.6% of respondents self-reported low knowledge of HIV progression and medication. For the ability to seek, 24.3% self-reported having experienced social discrimination, and 21.9% reported 'choosing not to seek health insurance reimbursement due to fear of privacy disclosure. For the ability to reach, the average time spent on purchasing drugs was 2.1 ± 1.3 h, with respondents living in rural areas and having low levels of education most likely to spend more hours. For the ability to pay, the overall incidence of catastrophic health expenditures for drugs was 28.9%. For the ability to engage, the overall median score on the HIV-ASES scale was 118.0 (IQR: 107–120), and 69.4% had high treatment compliance. Respondents who experienced drug toxicities were more likely to have poorer treatment compliance (OR = 2.12, P = 0.011).ConclusionsIn general, access to antiretroviral drugs for HIV/AIDS patients was relatively good, while their ability to reach and pay was unsatisfactory. There should be a great concern for health education intervention and geographical accessibility of antiretroviral drugs in healthcare institutions. Policy should focus on the impact of social discrimination and drug toxicity on access to antiretroviral drugs.

Design of 2-DOF Thrust Vector Control System for Rockets and Missiles

This paper outlines the development and implementation of a Thrust Vector Control (TVC) system specifically designed for solid propellant rocket engines, aiming to enhance the portability of hybrid and liquid propellant rocket systems. The proposed system ensures trajectory stability and rapid response to flight emergencies by effectively counteracting external perturbations such as wind. Key components include gyroscopic (GYRO) sensors, a high-performance microcontroller, and servo motors, collectively referred to as thrust vectoring components, which dynamically adjust thrust direction opposite to the rocket’s trajectory to maintain stability. Drawing from an extensive literature review of existing TVC system designs, with a focus on thrust characteristics and engine combustion timing, the design integrates geometric properties, kinematics, forces, energy requirements, safety, cost, and control methods, aligning with both mechanical and avionic design principles. The anticipated outcome is an advancement in rocket propulsion technology, characterized by improved angular speed control, trajectory linearity, and rapid response capabilities.

A Probabilistic Framework for Evaluating Efficiency Gains in Vogel's Approximation Method

Transportation involves various uncertainties in determining the most efficient method for transporting goods. When a company has supply and destination points, or a supplier has specific demands, achieving an optimized balance becomes crucial. This task becomes more challenging when there is an imbalance between demand and supply, requiring an effective method to measure and address uncertainty. Probability theory provides a reliable framework for quantifying these uncertainties. Basic feasible solutions to transportation problems can be obtained using methods such as the North-West Corner Method, Least Cost Method, Row (Column) Minima Method, or Vogel’s Approximation Method. Among these, Vogel’s Approximation Method is widely recognized for its effectiveness in yielding superior results. This paper proposes a novel approach that integrates probability analysis into transportation problems, emphasizing the derivation of the probability distribution function (PDF) for Vogel's Approximation Method. The derived results not only enhance understanding but also offer valuable insights to improve decision-making processes within the transportation domain.

Insurance-Service-Oriented Maintenance Strategy of Rural Highway Slopes under Typhoon Disasters

Rural highway slopes are characterized by poor resistance to natural disasters and low insurance coverage, which poses a significant challenge for insurance companies. This paper aims to construct an insurance-oriented rural highway slope maintenance decision-making framework to optimize the slope maintenance strategy and effectively reduce the insurance company’s claim costs. Based on the expectation theory, a set of flexible calculation methods for slope maintenance cost and post-disaster reconstruction cost is proposed. Combined with the probability of slope disaster occurrence, the corresponding maintenance decision-making scheme is formulated. Through the analysis of practical engineering cases in China, the effectiveness of the proposed method is verified. The results show that, after calculating the maintenance strategy of 184 slopes, it is found that nine of the slopes are maintained before the typhoon disaster, and it is expected that claims costs can be saved of up to 44.5 million Chinese yuan. This study not only provides a new way to improve the income of insurance companies, but also provides theoretical support and practical guidance for disaster risk management of rural highway slopes.

Analysis of Road Condition Assessment Using The Surface Distress Index (SDI) Method and Estimation of Road Maintenance Costs For The Durenan-Prigi Road Section (Link 006)

The Durenan - Prigi road section is a 30.4 km long road that is authorized by the East Java Provincial Government, this road is one of the access roads to Prigi Beach, Mutiara Beach and other tourist attractions in Trenggalek Regency. The road that is the access to the tour certainly requires care and maintenance to always be in steady condition and does not reduce the comfort of road users. Factors that cause damage include traffic load factors, soil condition factors, weather, rain, drainage channel factors and so on. In monitoring road conditions, there is a road condition assessment, namely the Surface Distress Index (SDI) method. The objective of this research is to evaluate the condition of the Durenan-Prigi road section using the Surface Distress Index (SDI) method to assess its current state, determine necessary maintenance actions, and estimate the required budget for its upkeep. The SDI method is a method of assessing the condition of the road surface by making visual observations. The SDI method has four types of damage in assessing road conditions with four categories of road condition assessment results. The Durenan - Prigi road section has an average SDI value of 11.89 with an assessment of "Good" condition. Nevertheless, maintenance is still required with an estimated budget of Rp2,596,960,786.27. The budget includes three main components, namely type 3 emulsified asphalt coating (CQS-1h) amounting to Rp2,392,020,512.39, repairing the cold-applied asbuton mixture amounting to Rp160,955,321.83, and closing type 1 cracks (crack width 0.20-0.50 cm) amounting to Rp43,984,952.06.

Penentuan harga pokok produksi berbasis activity based costing (Studi kasus pada UD Trikora)

An accurate cost measurement system is essential to determine production costs and improve profitability. This research aims to analyse the cost of production of cakalang fish floss at UD Trikora using the Activity Based Costing (ABC) method. The method of analysis used is qualitative with a descriptive approach. The results of this study indicate that the application of the ABC method at UD Trikora in 2023 resulted in a production cost of IDR 136,000. These results show that the ABC method can identify each activity and its associated costs, enabling the company to allocate costs more accurately. In addition, the application of this method can assist management in determining more competitive pricing strategies. The results of this study are expected to serve as a reference for the company to improve operational efficiency and profitability.

The Economic Value of the Protective Functions of Mountain Forests: A Case Study in the Italian Alps

ABSTRACT Mountain forests perform an indirect protective function against natural events. The aim of this study is to develop a method of economic valuation of the role of mountain forests in reducing the risk of windthrow and soil erosion, taking as a case study the Cansiglio Orientale forest (Italian Alps). Protection against windthrow was investigated through the slenderness coefficient, while the soil erosion protection was analysed using a model that takes into account stand and site characteristics. The risk mitigation cost method has been applied for the economic estimation of the protective functions. The main results showed that more than 63% of trees are included in areas with high stand stability, while over 54% of the area is classified as low risk of soil erosion. Finally, an economic value of € 61.72 ha−1 yr−1 – € 20.36 ha−1 yr−1 to maintain the stand stability and of € 4.39 ha−1 yr−1 – € 1.31 ha−1 yr−1 to restore soil fertility after erosion were estimated. This study has provided an approach for the economic valuation of the protective function of mountain forests based on mitigation cost method. This contribution fits into the literature concerning the economic valuation of ecosystem services to improve decision-making process.

A comparison of valuation methods for cultural ecosystem services in support of ecosystem accounting

Assigning an economic value to cultural ecosystem services is important to promote their sustainable and rational use. Valuation of such services requires a non-market approach as they are not traded on markets and, thus, have no directly observable market price. The System of Environmental-Economic Accounting – Ecosystem Accounting (SEEA-EA) aims to develop a systematic approach to value ecosystem services aligned with the valuation approach of the national accounts. However, valuing cultural services in SEEA-EA is challenging and different approaches have been developed. In this study, we compare four prominent approaches for valuing cultural ecosystem services: resource rent, travel cost method, simulated exchange value and consumer expenditure. We test and compare these methods in a case study of Ugam Chatkal State Nature National Park in Uzbekistan and examine to what degree the methods are aligned with accounting valuation principles. We note that the methods assess value in a different way and, accordingly, we find considerable differences amongst approaches in recreational value: values ranged between US$1.62M and US$65.19M annually. The lowest value was provided by the resource rent approach and the highest value by the travel cost method including consumer surplus. This latter method is not aligned with SEEA-EA accounting; however, even the three methods that are aligned with accounting principles provide quite different value estimates. The two other approaches, simulated exchange value and consumer expenditure, provided an annual value of US$24.46M and US$13.5M, respectively. We find that a resource rent method is likely to underestimate the 'true' value of the service when used for accounting and that the simulated exchange value method seems to be best aligned with the valuation needs for cultural services for SEEA-EA.

Penerapan metode cost plus pricing dengan pendekatan full costing dalam menentukan harga jual pada Gloria Cake and Cookies

In today's fiercely competitive business world, companies must innovate to stay ahead. The cost-plus pricing method is the simplest way to set a selling price by adding a mark-up or a percentage of expected profit.This study determines the application of the cost-plus pricing method with a full costing approach to determine the selling price of Gloria Cake and Cookies.The study uses qualitative descriptive research. The results show that the cost of production is smaller when using the cost plus pricing method. This is because it does not include detailed factory overhead costs, such as equipment and building depreciation. The full costing method includes all production costs. The results of the calculation of the selling price determination with the expected profit percentage of Gloria Cake and Cookies using the cost plus pricing method with a full costing approach of 12.47% for brudel cake products and 14.05% for marmer cake products resulted in more optimal profits, because all elements of costs incurred have been charged to the selling price of the product.

The effect of light-emitting diode-mediated photobiomodulation therapy on orthodontic tooth movement: A literature review.

This study aims to review and analyze the impact of light-emitting diode (LED) photobiomodulation (PBM) therapy on orthodontic tooth movement. This non-invasive technique is proposed to reduce time-related side effects, such as white spot lesions, dental caries, and root resorption. Five studies were included in the review, comprising two animal studies (ages 10 and 12 weeks) and three human studies (ages ranging from 15 to 17 years). All studies applied PBM concurrently with force application using sliding mechanics for canine retraction (three studies) and molar protraction (two studies). Two studies employed LEDs with a wavelength of 850 nm, with an exposure time of 5 minutes daily. Another two studies used LEDs with a wavelength of 618 nm, with an exposure time of 20 minutes daily. In summary, these studies demonstrated that LED-mediated PBM enhanced orthodontic tooth movement by 33% (a 1.36-fold increase) compared to the control group. The mean tooth movement per month was 1.55 ± 0.33 mm, which was higher than the control group's average of 1.06 ± 0.35 mm. Also, no studies demonstrated any side effects such as anchorage loss, root resorption, canine rotation, or tooth inclinations. In conclusion, LED-mediated PBM (at wavelengths of 618 nm and 850 nm) can accelerate orthodontic tooth movement without adverse effects, thanks to its biostimulatory properties. Given the advantages of LEDs over traditional lasers-particularly their lower cost and easier application-this method shows promise as a tool to accelerate tooth movement, potentially reducing treatment time and associated side effects.

Analisis Biaya Produksi dengan Metode Full Costing UMKM Bakso Sido Mandiri

Analysis for Micro, Small and Medium Enterprises or MSME meatballs using the Full Costing method aims to provide a comprehensive picture of efficiency and cost effectiveness in meatball production. This study was conducted by identifying the cost components involved, ranging from raw materials, labor, to overhead costs such as rent and utilities. This data was collected through interviews with MSME meatballs that were the objects of the study. The results of the analysis show that the application of the Full Costing method can help MSME in determining the right selling price and optimizing cost efficiency.

ANALISIS OPTIMALISASI BIAYA PENGIRIMAN DENGAN MENGGUNAKAN METODE LEAST COST PADA PT SINARMAS LOGISTIK INDONESIA

PT Sinarmas Logistik Indonesia is one of the companies engaged in land transportation and services. This Final Project aims to solve the problem of optimizing the company's shipping costs using the Least Cost method, using POM QM software for shipping cost optimization calculations. The research aims to reduce shipping costs which currently reach Rp 1,093,771,999 in March 2024. The analysis results show that the application of the least cost method can reduce shipping costs to Rp 363,381,910. To validate the results, a two-sample correlated comparative hypothesis test was conducted using IBM SPSS Statistics version 27, resulting in a tcount of 6.720 and a ttable of 1.98326. Because tcount> ttable, H0 is rejected and Ha is accepted, indicating that there is a difference in the comparison of shipping costs before and after using the Least Cost method.

AKURASI HARGA POKOK PRODUKSI BERBASIS ACTIVITY-BASED COSTING SEBAGAI UPAYA EFISIENSI OPERASIONAL PADA UMKM TAPE BONDOWOSO

This study aims to analyze the management of production costs in Bondowoso Tape MSMEs using the Activity-Based Costing (ABC) method as an effort to improve the accuracy of the calculation of Cost of Production (CoP), Cost of Goods Sold (CoGS), and Break-Even Point (BEP). The researcher collected data through interviews, observations, and documentation of financial statements which were then analyzed using a qualitative descriptive approach. The results show that the ABC method provides a more accurate cost allocation compared to the traditional method with details of the HPP of Mika Tape products of Rp. 5,147.39 per unit, while Small Tape is Rp. 3,601.93 per unit. BEP was achieved for Mika Tape at 19,821 units and for Small Tape at 3,944 units, while the profit and loss report indicated a net profit of Rp. 34,960,318.38 for Mika Tape and Rp. 70,672,831.34 for Small Tape, so it can be concluded that the research using the ABC method is able improve cost efficiency and provide a basis for strategic decision-making for Tape Bondowoso MSMEs.. Keywords: Activity-Based Costing, Cost Of Production, Break-Even Point, MSMEs.

Research on Territorial Spatial Use Regulation, Land Element Allocation, and Regional Fiscal Transfer Payments: An Empirical Study of the Yangtze River Economic Belt

The regulation of land use within territorial spaces has, to some extent, inhibited the free flow of land resources, giving rise to the dilemma of substantial losses and profits within and outside regulated areas. Investigating how to allocate “windfall profits” to compensate the regions that suffer windfall losses is of great importance for addressing regional development imbalances. This study, based on the perspective of restricted land development rights, employed an improved Cobb–Douglas (C-D) production function to analyze the differences in land input contributions between the agricultural and non-agricultural sectors. It quantified the extent of restricted land development rights, assessed their value using the opportunity cost method, and applied an economic adjustment coefficient to revise the regional fiscal transfer amounts. The results indicate the following: (1) The contribution of land factors to economic output is more significant in the non-agricultural sector than in the agricultural sector. (2) There are substantial differences in the quantities of restricted land development rights and their unit values across provinces and cities. Anhui Province has the largest restricted area, at approximately 71,945.52 hectares, while Guizhou Province has the smallest, at about 6452.62 hectares. Shanghai has the highest unit value, at around CNY 13.77 million per hectare, whereas Yunnan Province has the lowest, at approximately CNY 1.4748 million per hectare. (3) The total fiscal transfer amount for the provinces in the Yangtze River Economic Belt is about CNY 23.4 billion. Anhui Province receives the most compensation, at approximately CNY 8.5 billion, while Jiangsu Province has the highest expenditure, at about CNY 19.8 billion. Currently, the state should establish a comprehensive regional fiscal transfer compensation mechanism that takes into account the fiscal payment capacities of “windfall profit regions” and the incentive effects on “windfall loss regions” when determining fiscal transfer amounts. This approach aims to alleviate potential fiscal payment resistance in “windfall profit regions” and enhance proactive protection efforts in “windfall loss regions”, thereby achieving the coordinated development of economic growth, ecological improvement, and food security.

Improved Diagnostic Yield in Recessive Intellectual Disability Utilizing Systematic Whole Exome Sequencing Data Reanalysis

ABSTRACTRecent advances in next generation sequencing (NGS) have positioned whole exome sequencing (WES) as an efficient first‐tier method in genetic diagnosis. However, despite the diagnostic yield of 35%–50% in intellectual disability (ID) many patients still remain undiagnosed due to inherent limitations and bioinformatic short‐comings. In this study, we reanalyzed WES data from 159 Iranian families showing recessively inherited ID. The reanalysis was conducted with an initial clinical re‐evaluation of the patients and their families, followed by data reanalysis using two updated bioinformatic pipelines. In the first phase, the BWA‐GATK pipeline was utilized for alignment and variant calling, with subsequent variant annotation by the ANNOVAR tool. This approach yielded causative variants in 17 families (10.6%). Among these, six genes (MAZ, ACTR5, AKTIP, MIX23, SERPINB12, and CDC25B) were identified as novel candidates potentially associated with ID, supported by bioinformatics functional annotation and segregation analysis. In the second phase, families with negative results were reassessed using the Illumina DRAGEN Bio‐IT platform for variant‐calling, and Ilyome, a newly developed web‐based tool, for annotation. The second phase identified likely pathogenic variants in two additional families, increasing the total diagnostic yield to 11.9% which is consistent with other studies conducted on cohorts of patients with ID. In conclusion, identification of co‐segregating variants in six novel candidate genes in this study, emphasizes once more on the potential of WES reanalysis to uncover previously unknown gene‐disease associations. Notably, it demonstrates that systematic reanalysis of WES data using updated bioinformatic tools and a thorough review of the literature for new gene‐disease associations while performing phenotypic re‐evaluation, can improve diagnostic outcome of WES in recessively inherited ID. Consequently, if performed within a 1–3 year period, it can reduce the number of cases that may require other costly diagnostic methods such as whole genome sequencing.

Analysis of Accounting Treatment of Damaged Products for Production Cost Calculation at CV ABC

The aim of this research is to determine the calculation of the cost of production costs incurred, the accounting treatment of damaged products and the results of analysis after calculating damaged products. The research was conducted at CV ABC Bekasi. The research uses quantitative research methods with a qualitative descriptive method approach. The results for this research are the calculation of the cost of production at CV ABC Bekasi using the Full Costing method. The causes of damaged products at CV ABC Bekasi are exposure to a hot iron and stains that cannot be removed on the product, shadding, wrong unloading and dancing which causes clothes damage and cannot be repaired. The accounting treatment for damaged products at CV ABC Bekasi is normal and salable for sale. CVABC does not include sales proceeds from damaged products into the calculation of the cost of production. The sales proceeds are not charged to factory overhead costs because the company assumes that the proceeds from sales of good products are sufficient to meet the company's profit targets.

Alzheimer's disease recognition based on waveform and spectral speech signal processing.

Alzheimer's disease (AD) is a neurodegenerative disorder with an irreversible progression. Currently, it is diagnosed using invasive and costly methods, such as cerebrospinal fluid analysis, neuroimaging, and neuropsychological assessments. Recent studies indicate that certain changes in language ability can predict early cognitive decline, highlighting the potential of speech analysis in AD recognition. Based on this premise, this study proposes an AD recognition multi-channel network framework, which is referred to as the ADNet. It integrates both time-domain and frequency-domain features of speech signals, using waveform images and log-Mel spectrograms derived from raw speech as data sources. The framework employs inverted residual blocks to enhance the learning of low-level time-domain features and uses gated multi-information units to effectively combine local and global frequency-domain features. The study tests it on a dataset from the Shanghai cognitive screening (SCS) digital neuropsychological assessment. The results show that the method we proposed outperforms existing speech-based methods, achieving an accuracy of 88.57%, a precision of 88.67%, and a recall of 88.64%. This study demonstrates that the proposed framework can effectively distinguish between the AD and normal controls, and it may be useful for developing early recognition tools for AD.