Cost Efficiency Research Articles

The role of bank diversity in the banking development-income inequality nexus. Regional evidence from Italy

Purpose The function of banking development in reducing income inequality is critical because financial institutions can grant loans, stimulating prospective productive investments. Based on this promise, the aim of this study is to fill the vacuum by particularly evaluating the influence of banking development, as proxied by bank cost efficiency estimated using a parametric approach, on income inequality. Design/methodology/approach To evaluate the impact of banking development on income inequality, the authors use data from 20 Italian regions from 2004 to 2017. Particular attention will be made to the consequences that the varied composition of the Italian banking structure, namely, the presence of cooperative and non-cooperative banks, may have on income inequality. To do this, the authors use a generalized method of moments (GMM) regression on panel data to address the endogeneity problem that exists between banking development and income inequality. Findings Evidence reveals that increasing bank development plays an important impact in reducing income inequality, with cooperative banks faring best. A set of robustness tests generally validates our empirical findings and brings relevant policy implications. Originality/value A “qualitative” measure, such as cost efficiency, which is computed using a parametric technique, has been used as a proxy for banking development to analyse the relationship between banking development and income inequality. The contribution, in particular, focuses on how bank diversity influences the nexus between banking development and income inequality in a homogenous context.

Environmental Management in Coal Mining Companies Utilizing Wooden Pallet Waste with Wood Chipper Machines for Hydrocarbon Spill Absorbent in Maintenance Activities

Wooden pallets often accumulate as waste, potentially causing environmental problems such as pest infestation, soil and water pollution, and large-scale waste accumulation. Efficient waste management methods such as recycling are needed to reduce these impacts, especially in industrial environments. This study aims to explore the potential utilization of wood pallet waste as a hydrocarbon spill sorbent through processing with wood cutting machines at PT AMM Jobsite Mifa Bersaudara. This research involves the collection and processing of wood pallet waste using a wood chipper machine. The process includes sorting, cleaning, crushing, and packaging wood waste into powder. The tools and materials used are wood pallet shredder, hammer, crowbar, and personal protective equipment. This research follows a systematic flow from problem identification to evaluation and analysis of results. Results of the study showed that the application of wood pallet shredder machine significantly reduced the volume of wood pallet waste. From January to May 2024, the unutilized waste accumulated to 4.67 tons. After introducing the shredding process in June and July 2024, waste utilization increased, achieving an 80% reduction in solid waste. The processed wood powder was effectively used to absorb hydrocarbon spills, optimize resource use, and reduce disposal costs. This research has implications for the feasibility of converting industrial wood waste into useful products, contributing to environmental conservation and cost efficiency. It emphasizes the importance of sustainable waste management practices in reducing the environmental footprint of industrial activities while fostering employee awareness on environmental protection.

Generation Z's appetite for traditional food: unveiling the interplay of sustainability values as higher order construct and food influencers in Indonesia

Promoting traditional food consumption has the potential to accelerate the achievement of sustainable goals since these foods are generally produced with natural local ingredients, are affordable and widely available, support local economies, and suit the tastes of many young Indonesians. This study aims to examine the unique interplay between sustainability value of traditional food as a higher-order construct, food influencer, hedonic attitude, utilitarian attitude and interest in traditional food consumption among Generation Z Indonesians within the framework of Stimulus-Organism-Response (S-O-R) and Value-Attitude-Behaviour (V-A-B) theories. This study analysed 1,292 valid questionnaire responses using Partial Least Squares Path Modelling through SMART-PLS 4 software. The results showed that despite having a significant influence, sustainability value and food influencers have a minimal effect on promoting traditional food consumption. Notably, the utilitarian attitude had a more prominent mediating effect than the hedonic attitude. To optimise the sustainable impact of traditional food consumption, policymakers are advised to educate young people more about the positive environmental impact of these foods through food influencers and other educational institutions. They should also collaborate with traditional food producers to carry out sustainable production but maintain their cost efficiency in production so that they can still provide meals that are affordable, satiating, and nutritious, following the utilitarian preferences of young consumers.

Digital Capabilities and Business Performance: A Systematic Literature Review

The purpose of this paper is to enhance understanding of digital capabilities (DC) by examining various attributes and integrating findings from previous studies on the impact of DC on business performance (BP) using the balanced scorecard approach. This study employs qualitative methodologies to systematically review the literature, focusing on 131 studies from the Scopus database, categorizing research gaps, DC attributes, and the influence of DC on BP, and presenting these findings as a consolidated categorization alongside a future direction framework. The findings indicate that DC significantly impacts internal processes (BP2), enhancing firms’ ability to integrate value chains, improve efficiency, and add cost competitiveness to innovation. This influence on BP2 also interrelates with financial performance (BP1), where internal efficiency benefits economic outcomes. However, gaps exist in understanding DC’s effect on customer-related aspects, and findings vary across firm types, industries, and countries. The study identifies three key DC attributes: digital technology, digital agility, and digital marketing capabilities. To the author’s knowledge, this study is the first comprehensive evaluation of DC attributes relevant at the business level, providing a criterion-based view of DC’s impact on BP and contributing to broader research on business strategies.

Real-World Retrospective Audit on the Use of the TechnoClone TECHNOSCREEN ADAMTS-13 Assay in the Diagnostic Process for Thrombotic Thrombocytopenic Purpura at LabPlus, New Zealand.

The TECHNOSCREEN ADAMTS-13 assay (ADSC) is a new lateral flow test which is simple and quick to perform, with a high negative predictive value (NPV); it may improve the diagnostic workflow for TTP. LabPlus in Auckland, New Zealand, performs all ADAMTS13 tests in the Auckland and Northland regions. The ADSC was used at LabPlus between 2022 and 2023 as part of a protocol where results of 0 IU/mL and 0.1 IU/mL were confirmed with the TECHNOZYM ADAMTS-13 Activity chromogenic ELISA assay (ADATS). The aim was to improve cost efficiency by reducing the need for the labour-intensive ADATS, particularly in low probability requests. This retrospective audit analyses the efficacy and efficiency of the testing protocol. All ADAMTS-13 tests performed in the year before the ADSC (March 2021-March 2022) and after the ADSC protocol was introduced (March 2022-March 2023) were collected from the LabPlus laboratory information system (LIS), and correlated with clinical information from the electronic health record. Statistical analysis was performed. Ninety-four test requests were audited. ADSC had an NPV of 100% on diagnostic samples. The protocol increased the median turn-around time (TAT) by 18 h (p = 0.01). If an ADSC of 0.1 IU/mL was taken as a negative, the median TAT was decreased by 17 h (p = 0.0003) in diagnostic samples from LabPlus adjacent hospitals. ADSC has a high NPV but did not improve TAT when used as part of a testing protocol for our central laboratory receiving samples from a large area.

Value for money in humanitarian assistance: How does cost efficiency vary across cash and voucher programmes?

AbstractMotivationCash and voucher assistance has become a key part of humanitarian response over the last decade as it is able to meet people's basic needs during a crisis and it has high cost efficiency relative to traditional in‐kind assistance.Donors have been introducing cost‐efficiency benchmarks—set as cost‐transfer ratios, the ratio of costs of delivery to the value of cash or goods provided to beneficiaries—for cash and voucher programmes. These benchmarks function as price ceilings for humanitarian agencies providing cash and voucher assistance. The welfare effects of these price ceilings, however, are unclear. They could induce greater efficiency, depending on the cost function for cash and voucher assistance programmes, but they could also have widely different consequences across contexts and could even undermine equity.PurposeWe ask what determines the cost‐transfer ratios of cash and voucher assistance programs? How do cost‐transfer ratios vary by size of benefit delivered, local cost levels, scale of programme, and region? What do the results imply for setting cost‐efficiency benchmarks and humanitarian programming?Approach and methodsWe use a novel set of cost‐efficiency data for 31 humanitarian cash and voucher assistance programmes to examine the variation in delivery costs for humanitarian cash and voucher programmes, and to understand what causes these delivery costs to vary. Regression analysis is used to see the impacts of different characteristics of the programmes on their cost‐transfer ratios.FindingsWe find substantial variation in cost‐transfer ratio efficiency across cash and voucher assistance programmes based on their design and context. Programme scale and local price levels explain the largest fraction of variation: larger programmes and contexts with high local prices tend to push down cost‐transfer ratios.Policy implicationsBenchmarks for cost‐efficiency should be specific to context. Global price ceilings for cash and voucher assistance are likely to undermine quality delivery in contexts where local price levels are low and programmes are small, without fully capturing possible efficiency gains in other contexts. This finding, intuitive to economists familiar with economies of scale, runs counter to views common within humanitarian agencies, where limited budgets—budgets insufficient to meet needs—are thought to have the effect of improving cost‐efficiency.Programmes designed around data‐driven benchmarks offer at least as much leverage as price ceilings for improving the value for money of cash and voucher assistance programmes.

Research on inclination angle design of container loading and unloading platform based on sliding rail type three-dimensional wharf

At present, the traditional container terminal handling system has many problems, such as high energy consumption, high cost and low efficiency. Therefore, this study drew on the characteristics of "hump" transportation to design a sliding track type, three-dimensional wharf handling system. Meanwhile, considering the design problem of safety dip angle during the loading and unloading operation of the sliding rail terminal, this study constructed the calculation model of the optimal dip angle of the sliding rail operation. This provides a decision support for the improvement of the port handling system. Based on the aforementioned questions, this study first quantified the effects of temperature, humidity and container material. The correction factor for the friction coefficient was obtained. Secondly, combined with the classical mechanics theory, this study developed an optimal calculation model for the inclination of the sliding rail operation under the comprehensive effect of multiple factors. Finally, this study verified the rationality and safety of the optimal dip angle for a specific numerical case of a port. The results show that the safe inclination angle calculated in this case is 21.9°, which meets the requirements of safe operation. The applicability of the above research is verified.

Peppermint extract-compound nanofiber production and characterization

PurposeAs a result of referee evaluation, the subject scope of the article has been expanded. Previously, only polycaprolactone (PCL) loaded with peppermint extract had been studied. As a result of peer review, nanostructure production was made with peppermint-loaded polylactic acid (PLA). Literature information about PLA polymer has been added to the Introduction section. Additionally, to analyze the presence of peppermint extract in Fourier transform infrared (FTIR) measurements, a comparison was made with 100% PCL, 100% PLA and 100% peppermint extract. In order to observe the effect of polymer type, evaluations were made between the produced peppermint-loaded nanostructures containing two different polymers. Mechanical, structural and morphological properties of the produced nanostructures were measured. The main purpose of the study is to analyze and evaluate peppermint-loaded nanostructures on different polymers.Design/methodology/approachNanofiber structures were produced by the electrospinning process due to their attractive properties such as low cost, flexibility, integrability and high efficiency. The production parameters of the nanofiber structure produced by the electrospinning process, mechanical measurements, fiber morphologies with scanning electron microscope (SEM) and structural characterization with FTIR measurement were analyzed, and its potential in possible usage areas was interpreted.FindingsIn this study, the production of nanostructures containing peppermint extract with PCL and PLA polymers, which are various biodegradable and biocompatible polymeric materials, was successfully achieved. In the studies carried out, nanofiber structures with positive properties such as low cost, easy accessibility, flexibility, integrability and sustainability were produced. When the two nanofiber structures produced were compared, it was observed that the peppermint extract nanofiber structure containing PCL provided better morphological and mechanical properties, such as higher strength, thinner fibers' diameter and a smooth and homogeneous surface, compared to the peppermint core nanofiber structure containing PLA. It has been observed that PCL polymer is more advantageous in obtaining nanofibers under the same environmental conditions and the same parameters. The addition of peppermint extract caused an approximately 25% loss in strength in nanostructures containing PCL polymer compared to nanostructures containing 100% PCL. The strength loss in PLA nanostructures containing peppermint extract is approximately 90% compared to nanostructures containing 100% PLA. This situation is associated with the regular arrangement of nanostructures containing PCL. In conclusion, incorporating peppermint extract into the nanofiber structures fabrication process offers several benefits, including enhanced antimicrobial properties and potential bioactive effects.Originality/valueIn the study, a uniform and suitable-for-use nanofiber structure with a smooth and partially beaded surface was obtained by an electrospinning method using peppermint extract and PCL and PLA polymers. Morphological evaluation was made with SEM images of the obtained nanofiber structure, and the presence of peppermint extract in the nanofiber structure was determined by the FTIR analysis. In the mechanical analysis, a decrease was observed in the elongation at break and tensile strength values of nanostructures loaded with mint extract, but this decrease did not prevent the production and use of the nanofiber structure.

Technical note: A low-cost, automatic soil–plant–atmosphere enclosure system to investigate CO2 and evapotranspiration flux dynamics

Abstract. Investigating greenhouse gases (GHGs) and water flux dynamics within the soil–plant–atmosphere interphase is key for understanding ecosystem functioning, as they reflect the ecosystem's responses to environmental changes. Understanding these responses is essential for developing sustainable agricultural systems that can help to adapt to global challenges such as increased drought. Typically, an initial understanding of GHGs and water flux dynamics is gained through laboratory or greenhouse pot experiments, where gas exchange is often measured using commercially available manual closed-chamber (leaf) systems. However, these systems are rather expensive and often labor-intensive, thus limiting the number of different treatments and their repetitions that can be studied. Here, we present a fully automatic, low-cost (EUR <1000 per unit) multi-chamber system based on Arduino, termed “greenhouse coffins”. It is designed to continuously measure canopy CO2 and evapotranspiration (ET) fluxes. It can operate in two modes: an independent and a dependent measurement mode. The independent measurement mode utilizes low-cost NDIR (non-dispersive infrared) CO2 (K30 FR) and relative humidity (SHT31) sensors, thus making each greenhouse coffin a fully independent measurement device. The dependent measurement mode connects multiple greenhouse coffins via a low-cost multiplexer (EUR <250) to a single infrared gas analyzer (LI-850, LI-COR Inc., Lincoln, USA), allowing for measurements in series, achieving cost efficiency while also gaining more flexibility in terms of target GHG fluxes (potential extension to N2O, CH4 and stable isotopes). In both modes, CO2 and ET fluxes are determined through the respective concentration increase during closure time. We tested both modes and demonstrated that the presented system is able to deliver precise and accurate CO2 and ET flux measurements using low-cost sensors, with an emphasis on calibrating the sensors to improve measurement precision. By connecting multiple greenhouse coffins via our low-cost multiplexer to a single infrared gas analyzer in the dependent mode, we could additionally show that the system can efficiently measure CO2 and ET fluxes in a high temporal resolution across various treatments with both labor and cost efficiency. Therefore, the developed system is expected to be a valuable tool for conducting greenhouse experiments, enabling comprehensive testing of plant–soil dynamic responses to various treatments and conditions.

Analisis Biaya Produksi dalam Peningkatan Penjualan

This study aims to analyze production costs in increasing sales in the Sultan Bakery small industry in Bandarjo Dusun II, Kec.Pasaman, Kab.Pasaman Barat. The main focus of the research includes the relationship between production costs and selling prices, the effectiveness of production cost management on profit margins and increased sales, and factors that influence production costs in the context of market competitiveness. This research used a qualitative method with a descriptive approach, where data were obtained through observation, in-depth interviews, and documentation studies. The results showed that efficiency in managing production costs has a significant influence on the ability of businesses to set competitive selling prices. The main factors that support this efficiency include raw material management, labor optimization, and overhead cost control. In addition, the selection of quality raw materials and effective labor management help maintain cost stability without compromising product quality. This strategy not only maintains customer loyalty but also increases the competitiveness of the business in the local market. The increase in sales achieved by Sultan Bakery is consistently supported by planned cost management, production scale efficiency, and the application of modern technology. This study concludes that production cost efficiency plays an important role in supporting profit margins, increasing sales, and strengthening the competitiveness of small businesses in the local market.

Towards affordable biomedical imaging: Recent advances in low-cost, high-resolution optoacoustic microscopy.

This short review discusses the recent developments in low-cost, high-resolution optoacoustic microscopy systems, integrating laser diodes for signal excitation, which are 20-40 times cheaper than the typically employed Q-switched nanosecond laser sources. The development of laser diode-based microscopes can substantially improve not only cost efficiency, but also multispectral capabilities, robustness, portability and overall imaging performance of the optoacoustic technique. To this end, we demonstrate relevant implementations in both time and frequency domain, highlighting their representative applications in biomedical research such as microvasculature imaging, oxygen saturation assessments, hybrid and multiview microscopy of model organisms and tissues and Doppler flow speed measurements. Finally, we analyse the benefits and limitations of each approach, identifying the respective application contexts where they achieve optimum performance.

РОЗРОБКА ТА ВИРОБНИЦТВО ЛЕГКИХ ЛІТАЛЬНИХ АПАРАТІВ СІЛЬСЬКОГОСПОДАРСЬКОГО ПРИЗНАЧЕННЯ

Issues of protecting plants from diseases and pests are becoming more and more urgent. Climate change causes an increase in the activity of weedy plants and insects harmful to agriculture. Because of this, the chemical treatment of fields by aviation in modern agriculture should serve the purpose of preserving the future harvest in both a qualitative and quantitative sense. An important role in this is played by the biological method of plant protection, which is quite effective and environmentally friendly. It is based on the use of living organisms, their waste products and biologically active substances that regulate the development and reproduction of harmful plant organisms. Scientists have developed technologies for the breeding of such zoophages to protect plants from plant pests: Trichogramma, predatory mite Phytoseiulus, encarzia, Aphidimyza gallica, etc., as well as the production of microbiological preparations to protect plants from diseases and pests, the high efficiency of their use has been proven. Aircraft (planes, helicopters, ultralight aircraft) that are registered in the State Register of Civil Aviation Aircraft of Ukraine and have a certificate for the right to perform aerochemical work are allowed to carry out aerial work on the application of pesticides during agrochemical activities on agricultural and forest crops. The requirements for the characteristics of the aircraft, directive requirements for the technology of production, operation and maintenance of airworthiness were formulated. The evaluation of the manufacturability of the considered products (agricultural LA) cannot be evaluated without taking into account the operational manufacturability, which largely determines the costs when performing work in the field. Along with the requirements for the manufacturability of the aircraft design, the so-called operational requirements are of great importance. These requirements determine the suitability of the structure and equipment for its maintenance and repair during the operation of the aircraft, taking into account the high quality of work, the least consumption of time, labor and materials. Satisfying operational requirements ensures reliability, durability of the aircraft, high labor productivity during maintenance, reduction of operational costs and efficiency of use of the aircraft fleet. The appearance of the trichogram required the development of special means for its introduction. An attempt to use existing means showed their unsuitability due to their low functional efficiency and high cost of work. The task was solved by increasing the manufacturability of agricultural aircraft during their production and operation. This made it possible to organize its serial production and operation in many farms of the country.

Robustness-Based Evaluation of GHG Emissions and Energy Use at Neighborhood Level

Evaluating neighborhood performance is crucial for achieving long-term zero-carbon goals, enabling efficient energy, cost, and resource sharing among buildings. This task requires balancing multiple criteria and managing uncertainties, emphasizing the importance of performance robustness alongside high performance. This article introduces a flexible multi-criteria approach for evaluating neighborhood performance, focusing on greenhouse gas (GHG) emissions and energy use across different life cycle stages. Flytårnet, a Norwegian neighborhood with zero-emission ambitions, serves as a case study. The methodology incorporates the T-robust method, an established robustness-based approach, to select high-performance, resilient neighborhood designs under various uncertainties. Results indicate that when assessing buildings as key components and considering energy delivered during the operational phase, including photovoltaic generation, the supplied energy ranges from 25 to 80 kWh/m2/year. Over a 60-year period, life cycle GHG emissions span from 4 to 12 kg CO2-eq./m2/year, accounting for uncertainties and encompassing material production and replacement, as well as energy consumption and generation. However, the optimal design choice varies based on whether life cycle stages beyond the use stage are considered. This research provides valuable insights for decision-makers and designers seeking effective neighborhood designs in early-stage planning, considering diverse and conflicting performance criteria to achieve zero-emission goals.

Mechanisation applied to entomological production cannot ignore insect reactivity: a case study on Bombyx mori in the context of the 'Serinnovation' project.

In December 2017 the Venetian Region (local Authority), financed the creation of the Operational Group (OG) 'Serinnovation', within the framework of the Rural Development Plan supported by the European Community. The OG aims at coordinating and spreading innovation in sericulture through mechanisation of processes and centralisation of some rearing steps, the use of waste as by-products and traceability to promote local productions. The project acts on perceived quality by increasing the added value, through production cost efficiency, and on the recovery of the waste material for further applications (circular economy). The final target was to develop a niche-process to obtain traceable 'Made-in-Italy' silk for the luxury market and non-textile applications. A first strategy to increase the efficiency of the process was to build an automatic leaf cutting machine to prepare the feed for the first three instars of the silkworm (Bombyx mori Linnaeus). This new machine - based on a patent - was validated through several tests and compared with the cutting system previously used. The study was completed by a bioassay of production and survival rate associated with the introduction of this innovation. The results showed that labour saving is in the order of 10% compared to a semi-manual process, the leaf quality is not affected, survival of larvae and silk production are not significantly different from the control. This methodology is proposed as a study case for other similar mechanisation processes in entomological production, as the impact of innovations on insect physiology should be carefully considered.

Green and Eco-Friendly Egg White–TiO2 Hydrogel with Enhanced Antimicrobial, Adsorptive, and Photocatalytic Properties

The design of multi-purpose decontaminants with environmentally friendly characteristics, low cost, and high efficiency in removing pollutants from the environment is an effective and economic strategy for maintaining the long-term development of the ecosystem. Based on the strategy of killing two birds with one stone, an egg white (EW)/TiO2 hydrogel with a porous structure is devised as a bio-adsorbent using waste eggs nearing their expiration date for simultaneously achieving the efficient removal of organic dyes and the inactivation of microorganisms from industrial wastewater. The characterizations of its morphology and composition using scanning electron microscopy (SEM), the Brunauer–Emmett–Teller (BET) theory, energy-dispersive spectrometry (EDS), Fourier transform infrared spectroscopy (FTIR), and a thermogravimetric analyzer (TGA) validate the successful synthesis of EW/TiO2. The maximum adsorption capacity of EW/TiO2 is 333.172 mg∙mL−1 according to the Langmuir model. The photodegradation of a methyl blue (MB) solution under irradiation via a xenon lamp is used to assess the photocatalytic behavior of EW/TiO2. Among the different samples, the 5 wt% TiO2-doped EW/TiO2 hydrogel shows an efficiency of 99% for 120 min of irradiation. Finally, the antibacterial properties of the EW/TiO2 hydrogel are evaluated by calculating its bacterial survival rate against Escherichia coli (E. coli). The EW/TiO2 photocatalyst exhibits a photocatalytic inactivation efficiency of 90.4%, indicating that the EW/TiO2 hydrogel possesses positive antibacterial activity via effectively inhibiting the growth of the bacteria, which is suitable for industrial wastewater treatment over a long period of time.

Analysis of the Profitability of Yunnan Baiyao Group Co., Ltd. under the DuPont analysis

The pharmaceutical industry is closely related to human life, which not only determines life and health, but also affects people's quality of life. With the acceleration of population aging and the growth of medical demand, the pharmaceutical industry has developed rapidly, but the competition in the pharmaceutical industry has also become increasingly fierce. In this context, improving profitability has become the key to the sustainable survival and development of pharmaceutical industry enterprises. In order to discover the deficiency of enterprise management and promote the rapid development of enterprise, enterprise managers must study a set of evaluation system which can accurately, comprehensively and scientifically reflect the current situation of company activities and management. This study takes Yunnan Baiyao Group Co., Ltd. as the object of study, and tests the profitability of the company by using the improved Du Pont analysis system. The report points out the current problems facing the company's profitability and proposes corresponding measures. This paper is divided into four parts: Summarizing the research background and significance of this topic, introducing research ideas and research methods, is the theme of the first part. The introduction of the improved DuPont analysis system and the theoretical framework for this study are the main topics of Part II, and the related concepts and theoretical foundations of the study are discussed. The third part introduces the basic situation and profitability of Yunnan Baiyao, establishes a preliminary understanding of it, and then analyzes the profitability of Yunnan Baiyao by using the improved Du Pont analysis method. The fourth part looks for the possible problems of its profitability through the process of analysis: one is the increase of cost pressure; the other is the lack of growth of main business; the third is the decline of accounts receivable turnover rate. The company can consider the following measures: first, improve production efficiency and control labor cost; second, focus on the research and development of main business and innovative drugs, strengthen brand differentiation; third, strengthen accounts receivable management and optimize sales strategy.

Absence of Strikes as a Criterion of Efficiency of Staff Security Costs Management at Industrial Enterprises

The article is devoted to studying the possibility of using the absence of strikes as a reliable criterion for measuring the efficiency of staff security cost management at industrial enterprises. The authors proved that the threat of losing a job due to an industrial downturn and economic instability creates conditions under which the interest of employees in protecting enterprises and their owners is higher than the benefits of initiating a labor dispute with them. Based on the results obtained, it is established that despite a low level of social standards in most Ukrainian enterprises, including wage arrears and a low wage level, the number of strikes in Ukraine is scanty. In 2018-2020, there was not a single strike in Ukraine. In 2021, 11 strikes were recorded in the field of education, with the total number of participants accounting for 700 people. Since 2022, strikes in Ukraine have been banned due to the martial law introduction. The article introduces the concept of “employees’ forced loyalty” and elaborates on the classification of loyalty types. The authors proposed the matrix for determining the situations, in which the absence of strikes is a criterion for the efficiency of staff security costs at Ukrainian industrial enterprises. It is grounded that the relationship between employees and employers in Ukraine can be described by the term “neo-feudalism”. The authors systematized the negative consequences of neo-feudalism for labor productivity and staff security. Having considered the results of the study, the authors proposed a list of measures aimed at minimizing and eliminating those consequences.

The Role Of Cost Accounting In Enhancing Supply Chain Efficiency In International Business Operations

To improve supply chain efficiency in global corporate operations, this study investigates the function of cost accounting. The growing interconnectedness of global marketplaces has made efficient cost management a crucial component for businesses looking to stay ahead of the competition. The main goal of this study is to investigate how supply chain performance can be maximized through the use of cost accounting techniques to pinpoint major cost drivers and enhance decision-making. A thorough analysis of different cost accounting approaches and how they are used in supply chains, with an emphasis on Activity-Based Costing and technological integration, is part of the objective of the study. The primary issue discussed is the dearth of empirical knowledge about how cost accounting is implemented in various business contexts, especially in multinational settings and service-oriented industries. A qualitative research methodology is used, and the analysis is supported by secondary data from company reports, academic publications, and related literature. Supply chain efficiency is greatly increased by precise cost identification, strong cost management systems, and cooperative supplier relationships, according to key results. Limitations, however, include issues with cultural and legal disparities in global settings as well as a dearth of empirical data in some businesses. The consequences of the study are both theoretical and practical, providing firms looking to enhance their cost management plans and operational effectiveness with insightful information. By filling in current research gaps, this study advances our knowledge of the relationships between supply chain performance and cost accounting.

Integration and Optimization of Route Planning and Inventory Management in Supply Chain Transaction Systems: A Comprehensive Analysis

This comprehensive article analysis explores the integration and optimization of route planning and inventory management within supply chain transaction systems, examining their transformative impact across various industries. The article investigates the evolution of modern logistics operations, emphasizing the crucial role of advanced technologies, blockchain frameworks, and integrated systems in enhancing operational efficiency. Through a detailed examination of core components including algorithmic foundations, real-time tracking systems, demand forecasting mechanisms, and unified data architectures, this article presents a holistic view of contemporary supply chain optimization. The article analysis encompasses multiple sectors, including retail, e-commerce, and manufacturing, demonstrating how integrated systems have revolutionized traditional approaches to inventory management and route optimization. By exploring performance metrics, return on investment, and future trends, this article provides valuable insights into the implementation strategies and scalability considerations essential for modern supply chain systems. The article highlights the significance of cross-functional optimization and cloud-based solutions in achieving operational excellence while maintaining high levels of customer satisfaction and cost efficiency.

First-principles investigation of structural, mechanical, and electronic properties of AMgX3 (A=Ga, In, Tl, and X=Cl, Br, I) perovskites for optoelectronic applications

Abstract Metal-halide perovskites have emerged as a revolutionary material in solar energy technology, offering exceptional light-harvesting efficiency, eco-friendly characteristics, and low production costs. These materials are paving the way for next-generation photovoltaic devices with their outstanding optoelectronic properties and scalability for commercial applications. To determine the various features of the halide perovskites AMgX3 (where A stands for Ga, In, Tl, and X for Cl, Br, and I), we utilized DFT with the (Generalized Gradient Approximation) GGA-PBE (Perdew–Burke–Ernzerhof) exchange and correlation approximation to examine the structural, mechanical, electronic, and optical behaviors of the perovskite materials. Structurally, these materials exhibit cubic stability, vital for high-performance durability in photovoltaic devices. Mechanically, the calculated elastic constants verify their strength, suitable for environments where mechanical stability is critical, such as in aerospace electronics. The band gap range (1.22–3.69 eV) shows how versatile the materials are. TlMgI3 is suitable for infrared (IR) detection, whereas GaMgCl3 and InMgCl3 are optimal for ultraviolet (UV) applications. These findings support applications from IR sensors to UV photo detectors. The compounds’ optical properties, such as their high absorption coefficients, dielectric constants, and reflectivity, show how well they can collect and send light, which is important for solar cells and LEDs. The mechanical and optoelectronic properties collectively enhance their suitability for photonic and thermoelectric devices, offering scalable solutions for renewable energy and advanced photonics applications.