Cost Management Research Articles

Drivers of Spontaneous Plant Communities in Urban Parks: A Case from Nanjing, China

Urban plant diversity is one of the key elements for sustainable urban development. Urban plant landscapes not only create a variety of experiences for residents but also have a positive effect on their physiology and psychology. In order to better introduce nature into urban green spaces, this study conducted a field survey in Nanjing, China, to analyze the current situation of spontaneous plants in Nanjing’s urban green spaces and propose a plant planning strategy that takes into account both ecology and residents’ well-being. This study surveyed the herbaceous plant resources in 96 sample plots in nine typical urban parks in Nanjing, and recorded 284 plant species in 192 genera and 78 families. The research results show that the differences in plant diversity, richness, and evenness among urban parks in Nanjing are significant; combined with cluster analysis and ranking results, the total area of urban parks, green space construction time, lighting conditions, and management frequency have an impact on plant communities. Further analysis of the species composition of plant communities showed that moderate management frequency in urban parks can increase plant diversity. With the advantages of both high ecological benefits and low management costs, a model of “artificial plants + native spontaneous plants” was finally proposed for the planting of herbaceous plants in sustainable urban green spaces.

Assessing the Impact of Integrated Dogwood Disease Management Practices on Labor Needs and Production Costs in Tennessee Nurseries

Early and accurate detection of diseases, and implementation of efficient disease management practices are crucial to reducing the economic impact associated with plant disease outbreaks. Based on survey responses from dogwood nursery growers in Tennessee, USA, scouting was identified as an important disease management practice adopted by a majority of growers for disease management in field-grown, container-grown, and pot-in-pot production systems. Our results show a significant positive correlation between disease severity and scouting frequency for dogwood plants grown in container and pot-in-pot production systems. Our efficiency measure is a self-rated efficacy scale perceived by the nursery growers about their existing disease management system in nursery plants. A significant positive correlation was found between the efficacy of disease management and the number of workers involved in scouting and a negative association between the worker hours spent in scouting and the grower's experience/exposure to other disease detection methods. The majority of nursery growers followed a set spray schedule between May and October, with applications scheduled every other week. In addition, our results showed significant positive correlations between efficacy and spray-related factors, such as disease severity and worker hours spent in spraying; efficacy of disease management and spraying frequency in field-grown dogwoods; and foliar spray costs and efficacy of disease management. We estimated ≈$379/acre per year average costs for dogwood disease management, which the growers find to be one of the major components of the dogwood production budget. Moving to automated systems of disease scouting and management has the potential to reduce the cost of these labor-intensive disease management practices of dogwood production.

Variation in partial direct costs of dry cow therapy on 37 large dairy herds

The objective of this observational study was to estimate partial direct costs of dry cow antibiotic therapy (DCT) protocols used on 37 large dairy herds in Wisconsin and to estimate the potential monetary savings and reduction in antimicrobial usage (AMU) if selective DCT was used. Partial direct costs of DCT were calculated using costs of intramammary (IMM) antimicrobials and teat sealants. Data were retrospectively collected on 37 large dairy farms for a period of one year and included the total number of cows dried-off, types of IMM antimicrobial used, and product prices (obtained from farm invoices). A single farm visit was performed to verify data. Clinical mastitis (CM) and SCC history across lactation were used as the criteria to identify cows eligible to receive only teat sealants (no antibiotic DCT) based on adoption of a hypothetical selective DCT program. Descriptive statistics were performed using PROC MEANS to summarize continuous herd and cow characteristics. Differences in costs among IMM antibiotic products and eligibility to not receive antibiotics at dry off by parity were analyzed using ANOVA. Differences in milk yield at the last test day and DIM at dry-off based on eligibility for selective DCT were analyzed using PROC MIXED. A total of 35,691 cows were dried-off across all herds (n = 37) and most of the herds used IMM antibiotic DCT at dry-off in most of the cows. Teat sealant was used as part of the dry-off protocol in all but 3 herds. Of the enrolled farms, 30 used blanket antibiotic DCT in all quarters of all cows and 7 herds used selective DCT with no administration of antibiotics given to 0.8% to 58% of the dry cows within herd. Across all farms, the average cost of products given per dried cow was $19.57 ± 0.64 and ranged from $8.72 to $24.04. As expected, the cost per dried cow was greater ($23.45 ± 0.38) in herds that used higher-cost intramammary antibiotics as compared with herds that used lower-cost intramammary antibiotics ($16.64 ± 0.40). When using an algorithm based on udder health records to hypothetically select cows that would be eligible to receive teat sealants only (no antibiotic DCT), eligibility ranged from 27.3% to 93.3% within-herds and varied by parity, milk yield at last test day, and DIM at dry-off. If a selective DCT program based on udder health records was used, an overall reduction of $5.37 (27% of total costs) per dry cow would be expected. Likewise, adoption of selective DCT based on udder health records would reduce AMU at dry off by approximately 51%. However, neither of these estimates included potential adverse health complications (such as increased clinical mastitis) that can occur if selective DCT programs are not effectively performed. Variations in partial direct costs at dry-off were observed among herds based on treatment protocols. In herds that have good udder health management and contagious mastitis pathogens controlled, adoption of selective DCT based on SCC and history of clinical mastitis can reduce AMU and partial direct costs of dry cow management.

Transitional Medicine of Intractable Primary Dyslipidemias in Japan.

Transitional medicine refers to the seamless continuity of medical care for patients with childhood-onset diseases as they grow into adulthood. The transition of care must be seamless in medical treatment as the patients grow and in other medical aids such as subsidies for medical expenses in the health care system. Inappropriate transitional care, either medical or social, directly causes poorer prognosis for many early-onset diseases, including primary dyslipidemia caused by genetic abnormalities. Many primary dyslipidemias are designated as intractable diseases in the Japanese health care system for specific medical aids, as having no curative treatment and requiring enormous treatment costs for lipid management and prevention of complications. However, there are problems in transitional medicine for primary dyslipidemia in Japan. As for the medical treatment system, the diagnosis rate remains low due to the shortage of specialists, their insufficient link with generalists and other field specialists, and poor linkage between pediatricians and physicians for adults. In the medical care system, there is a mismatch of diagnostic criteria of primary dyslipidemias between children and adults for medical care expense subsidization, as between The Program for the Specific Pediatric Chronic Diseases and the Program for Designated Adult Intractable Diseases. This could lead some patients subsidized in their childhood to no longer be under the coverage of the aids after transition. This review intends to describe these issues in transitional medicine of primary dyslipidemia in Japan as a part of the efforts to resolve the problems by the Committee on Primary Dyslipidemia under the Research Program on Rare and Intractable Disease of the Ministry of Health, Labour and Welfare of Japan.

Using novel multi-method evaluation approaches to understand complex food system interventions: Insights from a supply chain intervention intended to improve nutrition

BackgroundA ‘food systems’ approach to improve diet quality by intervening within areas such as food supply chains is gaining prominence. However, evidence of such interventions’ impact, and understanding of appropriate methods to evaluate them, is lacking. ObjectiveWe present an impact evaluation of an intervention that aimed to increase consumption of nutritious foods by supporting food-producing firms in Kenya. In doing so, we demonstrate how multiple methods, including those from other disciplines, can be used to evaluate a complex food systems intervention. MethodsFour methods focused on food-producing firms and their management, including a survey of intervention participants (n=83 individuals), a ‘lab-in-the-field’ experiment (n=83 individuals), baseline/endline data on firm performance (n=71 firms), and semi-structured interviews (n=19 firms). Three methods focused on consumers in neighborhoods targeted by a supported firm: a randomized field experiment tested effects of making a supported product exhaustively available on consumers’ purchases and consumption (n=1,295 consumers); three discrete choice experiments (n=1,295 consumers) tested factors influencing consumers’ willingness to pay for foods with relevant characteristics. ResultsAmong firms, we saw suggestive evidence of increased networking and business relationships, while lab-in-the-field experiments indicated the intervention might foster cooperation among participants. Qualitative interviews suggested that the intervention enabled firms to increase production, improve management, increase revenues, and lower costs. Baseline/endline data confirmed a positive effect only on the launch of new products and hiring workers. In the field experiment, consumption of the supported product increased in areas where it was made available relative to a control group, but this did not increase overall consumption of the food type or dietary diversity. ConclusionsResults showed positive signs of the intervention improving firm-level outcomes but limited impact on consumers’ diet quality. The evaluation also demonstrates how diverse methods can be used to evaluate complex interventions. SummaryWe present an evaluation of a supply-side intervention to increase consumption of nutritious foods in Kenya, discussing it as an example of one approach to evaluating complex food systems interventions.

A cost-effective approach to identify conservation priority for 30 × 30 biodiversity target on the premise of food security

There is a growing consensus on expanding protected and conserved areas for biodiversity conservation. Nevertheless, it remains uncertain where to expand conserved areas as well as what appropriate management modalities to choose. Moreover, conserved areas expansion should be balanced with crop-related food security challenges. We developed a framework to identify cost-effective areas for expanding protected areas and other effective area-based conservation measures (OECMs), and applied it to China. By combining templates for biodiversity conservation priorities at global scale and the priority conservation areas based on 2413 vertebrates' extinction risk in China, we identified areas with high biodiversity conservation value. We then categorized the priority areas according to human impact, indicating the potential cost of management. As a result of combining the two aspects above, we identified the most cost-effective areas for expanding protected areas and OECMs while excluding both the current and predicted croplands that can be used for food security. The results show that China could expand its protected areas to 22.81 % of the country's land area and establish OECMs in areas accounting for 9.82 % and 17.37 % of the country's land area in a cost-effective approach in two scenarios. In the ambitious scenario, protected and conserved areas would account for a maximum of 40.18 % of terrestrial area, with an average 62.67 % coverage of the 2413 species' suitable habitat. To achieve the goals of protected and conserved areas in Kunming-Montreal Global Biodiversity Framework, countries could apply this framework to identify their protected areas and OECM expansion priorities.

High dissolved oxygen regulation by side-stream supersaturated oxygenation impedes black-odor removal from rivers affected by combined sewer overflows

In rivers affected by combined sewer overflows (CSOs), achieving fine-grained management of dissolved oxygen (DO) regulation is critical for effective suppression of black odor after rainfall and reduction of river management costs. However, systematic investigations of the DO regulation mechanisms underlying the removal of key pollutants that cause black, odorous waters after CSOs are lacking. In this study, we investigated the effects of different DO regulation levels associated with short- and long-term side-stream supersaturated (SSS) oxygenation on the formation of carbon, nitrogen, sulfur, and other black odorous pollutants after CSOs. In addition, the effects of different DO levels regulated by SSS oxygenation were determined using the modified entropy weight method. The results showed that the number of CSOs, the rate of the black-odor phenomenon (12 h), and its extent increased. After different SSS oxygenation steps, the odorous degree of CSOs was reduced to varying extents. Additionally, for SSS oxygenation-mediated DO regulation to yield a DO ≥ 3.0 mg·L-1, the oxygen-deficient reduction state of the interface between the overlying water and CSO-induced turbid water was effectively reversed. The removal rates of sulfide, Fe2+, and other black odorous substances varied; high levels of SSS oxygenation-mediated DO regulation were more conducive to the emergency improvement of redox conditions (182.67%) and removal of NH3-N (0.616–0.638 mg·L-1·d-1). However, regulation of such high DO levels was not as effective for the long-term removal of black malodorous substances, leading to a rapid decline in pH (lowest decrease to 5.68) and denitrification efficiency in later stages. Additionally, evaluating the effectiveness of different SSS oxygenations provided further evidence that medium to high DO levels (4.5 mg·L-1) achieved the highest comprehensive scores of 23.81 and had the optimal cost-effectiveness for long-term regulation. These results provide a scientific basis for improving the management of black odorous water in rivers after CSOs.

高校建筑工程的造价管理与控制

With the continuous development and popularization of education in China, the pace of expansion in higher education institutions has been accelerating, leading to an increase in the scale of operation and the number of various construction projects in colleges and universities. As education becomes more widespread, to meet the demand for high-quality talent training, higher education institutions must actively improve their infrastructure to provide students with a good learning and living environment. In the context of the increasing scale and number of university construction projects, higher requirements have been set for construction cost management, and implementing effective cost management and control is an important prerequisite and foundation for improving the economic benefits of university construction projects. This article starts from the characteristics and significance of construction cost management, analyzes the problems in cost management and control of university construction projects from the stages of investment decision-making, bidding, construction, and completion settlement, proposes targeted countermeasures, and on this basis, provides rational suggestions for improving the level of cost management and control in university construction projects.

تحديات وعوامل نجاح المؤسسات الصغيرة والمتوسطة في قطاع الأغذية في منطقة الرياض

Small and medium-sized enterprises (SMEs) in the food sector in Riyadh face various challenges and factors affecting their success. This research aims to identify the main challenges encountered by SMEs in the food sector in Riyadh, explore the strategies they adopt, and analyze the success factors contributing to the growth and sustainability of these SMEs. The researchers employed a descriptive survey method, suitable for the nature and objectives of the study, and selected 52 SME owners from the study population. The study revealed several key findings: the overall average response of the study participants regarding the challenges and difficulties faced by SMEs fell at a "agree" level with an average score of 4.02. Additionally, the overall average response of the study participants regarding the success factors of SMEs fell at a "strongly agree" level with an overall average score of 4.51. Furthermore, the overall average response of the study participants regarding marketing and promotion in SMEs fell at a "agree and strongly agree" level with an overall average score of 4.40. The study recommended that educational and training programs specialized for SME owners in the food sector be provided, including marketing, cost management, and development of managerial skills, to increase their understanding and enhance their capabilities in dealing with financial and marketing challenges. Academic institutions should be encouraged to provide greater support for research and innovation in the food industry, including providing funding and necessary resources for researchers to focus on innovative solutions to the challenges facing SMEs in this sector. Universities and academic institutions should support SMEs in the food sector in updating their technology and applying modern technological solutions to improve their productivity, product quality, and more effective marketing.

Achieving Agility through Auto-Scaling: Strategies for Dynamic Resource Allocation in Cloud Computing

Abstract: Auto-scaling is a crucial aspect of cloud computing, allowing for the efficient allocation of computational resources in response to immediate demand. This article delves into the concept of auto-scaling, its key components, and the strategies used to effectively manage resources in cloud environments. This study emphasizes the importance of auto-scaling in the cloud computing landscape by exploring its benefits, including cost efficiency, performance optimization, high availability, and scalability [1]. The article explores the various factors to consider when implementing scaling policies, such as selecting the right approach for scaling, whether it be predictive or reactive and the availability of auto-scaling services provided by major cloud platforms like Amazon Web Services (AWS), Google Cloud Platform (GCP), and Microsoft Azure [2, 3]. In addition, the paper addresses the challenges and complexities related to configuring auto-scaling systems, cost management, and latency in resource provisioning [4]. The article also showcases case studies that illustrate the successful implementation of auto-scaling in different industries, along with valuable insights and recommended approaches [5]. Lastly, this paper delves into future trends and research directions in auto-scaling techniques, integration with emerging technologies, and potential research areas [6].

A Study on The Internal Determinants of Financial Sustainability Performance in Private Hospitals

Financial sustainability has been a significant goal across all sectors recently. It is also imperative to set financial sustainability as an objective to sustain operations in private hospitals that are pivotal within Türkiye’s health system. Literature highlights that the hospitals deliver services amidst significant financial challenges. The purpose of this study is to explore the internal factors related to financial sustainability performance in private hospitals, analyze the relationships between them, and develop recommendations based on the analysis. A quantitative, cross-sectional approach was employed in the research, utilizing a questionnaire to collect data. Seventy participants working in the administrative and financial departments of private hospitals from different cities were included. The data were analyzed by structural equation modeling. The study identified cost management practices, logistic performance, and marketing efforts as variables potentially related to financial sustainability performance. Correlation analysis indicated a significant, positive relationship between the variables and financial sustainability performance. Path analysis revealed that marketing efforts had the most significant impact on financial sustainability performance followed by cost management. Logistic performance had no significant influence within the model. The number of studies on healthcare sector considering financial sustainability and its’ possible determinants is highly limited. This study provides practical implications by examining this phenomenon with its’ potential internal determinants.

LOGISTICS OF MATERIAL FLOWS IN SHIP REPAIR PRODUCTION PROJECTS

A logistics system is a complexly organised, integrated economic system consisting of interconnected links in a single process of managing material and related flows. Project management in logistics systems uses the application of project management methods and models in the process of designing logistics systems and managing changes in them, as well as solving the problems of managing resource flows in logistics systems. The design, creation and management of logistics systems is accompanied by their presentation as an integral set of elements in certain relationships and connections between them. The logistics system should meet the goals of their design and management. The article outlines elements of the mechanism of logistics management of material costs of ship repair production. Efficient use of the company's resources is possible through the systematic development of a system of organisational and technical measures to reduce costs. All cost-cutting measures are closely interrelated and comprehensive, reflecting the relationship of each of them with the entirety of ship repair production elements. The paper substantiates the production features of a ship repair enterprise and analyses the factors that determine the level of costs. It identifies types of ship repair works and stages of preparation of vessels for repair, which makes it possible to plan costs for formation of the production programme. This text presents the production structure of a ship repair enterprise and discusses the peculiarities of product costing. Ship repair companies use planned, indicative, estimated (technical) and reporting costings. This makes it possible to develop a mechanism for managing the costs of ship repair projects and the production process of a ship repair company.

Literature Review: Analysis of the Implementation of Responsibility Accounting in Controlling Cost in Various Organizations

This research aims to determine the application of responsibility accounting in controlling costs. Responsibility accounting plays an important role in controlling company cost. The literature review approach is used to examine six pertinent papers in this investigation. The findings demonstrated that responsibility accounting plays a significant role in efficient and effective cost management via systematic reporting, budget monitoring, and excellent cost control. Various benefits are obtained from the implementation of responsibility accounting, such as overcoming the shortage of funds due to late payments, improving the smooth running of company activities, balancing the income and expenditure of the cost budget, and assisting in making better decisions and actions within the company.

Financial Analysis Axis Bank

Financial Analysis Axis Bank

Labels that limit: A framework for reducing sales of ornamental invasive plants

Invasive plants cost the US billions of dollars each year due to ecological and economic impacts as well as management costs. One of the most common pathways of introduction and spread of invasive plants is through ornamental plant sales. While solutions such as regulations and voluntary self-bans have been implemented in some instances to mitigate this problem, widespread adoption has not occurred. As such, new alternatives should be explored. Opt-in labeling programs are commonly used throughout the agricultural industry to better inform customers about the products they are purchasing. An opt-in labeling program that consists of a partnership between retailers and governments or non-profit organizations could help reduce the spread of invasive plants by influencing customer behavior. This approach would be less costly to retailers than regulations, create new invasive plant prevention opportunities for governments and nonprofits, and better inform consumers about specific invasive plant species.

Cost Monitoring and Management Algorithms in the Construction Process of Building Projects

Construction project cost estimation is an essential activity in construction-based fields; it offers a valuable source for the project feasibility studies and the design plan comparisons, and the accuracy can directly influence project investment decisions. A successful implementation of project cost forecasts makes it easier to control and manage project costs. Therefore, this paper presents the Ladybug Reptile Search Algorithm_ Deep Maxout Network (LRSA_DMN) (LRSA_DMN) to estimate construction costs. Additionally, LRSA is included to correct DMN weights. Furthermore, Bootstrap scheme is used to augment data and use this data to input the DMN for cost estimation. In addition, features are selected using a Weighted Correlation Coefficient to choose the best features for further processing. The test results show that LRSA_DMN performs better regarding MSE, RMSE, and Accuracy by 0.092, 0.371, and 0.907, respectively

Varying Levels of Proficiency in the Delivery of Value Engineering Objectives among Built Environment and Allied Professionals in Kogi State, Nigeria

Value Engineering (VE) practices analyze designed building features, systems, equipment, and material selections to achieve essential functions and enhance results while reducing the life-cycle cost. Hence, the objective of this paper was to evaluate the varying levels of proficiency in the delivery of VE objectives among the Built Environment and allied professionals in Kogi State, Nigeria. Data were harnessed from 94 study questionnaires administered across strata of these professionals in the study area. It was found that Architects, Builders, Engineers, Estate Surveyors and Valuers, and Town Planners in the study area exhibited varied levels of proficiencies across specific value engineering objectives (VEOs), whereas project managers and quantity surveyors exhibited very high-, and high levels of proficiency in the delivery of all the ten VEOs respectively. The variation which is an indication of their diversified skills in project cost management and control was significantly determined by the ten VE objectives commencing with enhancing of project functionality and terminating with minimizing project operating cost. The study recommended project managers and quantity surveyors as first- and second choice professionals in value workshop facilitation, given their high levels of proficiency in the delivery of these VEOs.

Pengaruh Biaya Produksi dan Biaya Operasional Terhadap Laba Bersih

In the business world, effective and efficient cost management is the key to optimizing company profits. The aim of this research is to examine the effect of production and operational expenditure on profit levels at PT Bakrie Metal Industries. The sample in this research refers to the production planning budget report. The method used is a descriptive quantitative research approach, with data obtained through the process of collecting information from production budget planning reports from 2020 to 2022 at PT. Bakrie Metal Industries, a company specializing in the production of corrugated metal products and fabrication projects. The research subject involves production costs, operational costs and net profit from the period 2020 to 2022. Data analysis was carried out through a number of techniques, including normality tests, heteroscedasticity tests, multicollinearity, autocorrelation test, correlation test, multiple linear regression test, coefficient of determination test, as well as t test and F test. The analysis process uses SPSS version 22 software. The results of this research indicate that production costs have an insignificant influence on net profit, while operational costs show a significant influence on net profit. Furthermore, it was found that both production costs and operational costs had a significant impact on the level of profitability at PT Bakrie Metal Industries.

Analysis of Full Lifecycle Cost Management of Construction Projects in the Construction Phase

The purpose of this article is to conduct an in-depth analysis of the comprehensive cost management of engineering construction projects during the construction phase, discussing its significance and application in project management. Through an introduction outlining the research background and objectives, the concept, role, as well as relevant theories and methods of comprehensive cost management throughout the project lifecycle are introduced. Subsequently, a detailed presentation of the main aspects of comprehensive cost management during the construction phase is provided, including the budgeting stage, contract stage, implementation stage, and closing stage. This is followed by an analysis of the key factors that influence comprehensive cost management, covering both internal and external factors. Finally, optimization and improvement strategies are suggested, along with a discussion of future research directions and development trends.

Diversity supporting robustness: Enhancing adversarial robustness via differentiated ensemble predictions

Deep learning models remain susceptible to adversarial attacks, prompting a primary focus on individual defense strategies. Previous studies have shown that increasing diversity among ensemble models can enhance their adversarial robustness. However, existing diversity metrics often lack a direct association with robustness, potentially limiting ensemble methods’ effectiveness in countering adversarial attacks. This paper presents a new diversity training method, termed Enhancing Adversarial Robustness through Diversity that Supports Robustness (EADSR), which is strongly linked to increased adversarial robustness. We developed a safety space hypothesis and a simultaneous training method based on the models’ responsiveness to non-natural perturbations which amplifies ensemble model diversity. By categorizing the ensemble models’ prediction behaviors into four classes, four regularization methods are applied for diversity training throughout the training process. We conducted comparative analysis with existing diversity methods to find a remarkable 30%–100% improvement on multiple benchmark datasets. The EADSR method incurs manageable training costs and is applicable to complex datasets such as ImageNet, demonstrating its effectiveness and practicality as a defense approach.