Expensive Management Research Articles

Perception of Organizational Support in the Superintendence of Management of Public Administrative Expenses of the Government of the State of Rondônia

This research was motivated by the need to identify what is the relationship between organizational support provided by the Superintendence of the Public Administrative Expenses Management – SUGESP to its servants, the perception of servants of this support and to the concepts of sustainability. The general objective is to assess the relationship between the organizational support offered by SUGESP and the perception of employees. Theoretical aspects were addressed, such as the theory of Organizational Support, the conceptualization of the importance of employee satisfaction for the success of organizations, the Theory of Organizational Support, concepts of Public Administration and sustainable development. The methodology employed is quantitative approach, the search strategy used was the case study and study procedures were done through document analysis. Data collection was carried out by applying a self-administered questionnaire to a sample of employees working at SUGESP, as well as with the managers of the Superintendence. At the end of the research, it was identified that the average responses from the interviewed employees point out that they are indifferent to the perception of organizational support, while the manager, in the direct affirmative questions, identifies that the support offered is indifferent. In the inverse affirmative questions, he agrees that there is effective support. It was also identified that approximately 56% of the employees do not have a clear understanding of the concepts of sustainability, a fact that influences the achievement of objectives and goals defined by managers.

Automated Sustainability Assessment System for Small and Medium Enterprises Reporting

Sustainability assessment is a mainstream business activity that demonstrates the link between the organization’s strategy for and commitment to a sustainable global economy, and the prevention of economic crises. Small- and medium-sized businesses/enterprises (SMBs/SMEs) have significant effects on the European economy. However, because of a lot of restriction factors, like business risk, the high expenses of data collection and management, and the lack of resources, sustainability reporting is considered a superfluous and burdensome activity for them. The aim of this research is to propose an automated, comprehensive and simplified system for the sustainability assessment of SMEs. This system is achieved by implementing three main phases. The first phase includes key performance indicators design, which starts with the identification of various key performance indicators for comprehensive sustainability assessment, and ends with proposing an optimal set of KPIs (Key Performance Indicators) that can encompass long-term issues and be applicable to SMEs in the EU. The second phase involves a new comprehensive method of sustainability assessment for all KPIs designed in the first phase. Therefore, a multi-criteria model, which involves four main pillars of sustainability assessment (economic, environmental, social and governance), is proposed. It gives different enterprises the ability to verify and compare their efficiency and sustainability with other companies within the same sector in an almost automated manner. In the final phase, a simple and an automated information system (WEBRIS), which provides a suitable environment for SME sustainability reporting, is developed. Finally, this system is verified in a case study of the Czech breweries sector.

A Study on the Enactment of Planning and Management Guidelines of ‘Shared Public Support Private Rental Housing’ for the Young People

The purpose of this study is to the guideline for “Shared Public Support Private Rental Housing” for the young under the Special Act on Private Rental Housing. It commences with case analyses and expert views on domestic and international rental housing systems. The analysis examined current laws and systems in Korea and shared housing systems in Japan (share houses), the UK(houses of multiple occupancy, HMO), and Australia (rooming/boarding houses). Following a literature review, web searches, and telephone inquiry, 6 social housing cases in Korea, were identified for analysis. For international cases, we identify 11 cases in Japan, 2 cases in the UK, and 1 case in Australia was conducted mainly through large-scale corporations share houses. As a result, for planning and facility guidelines, 16 items were selected, which included the appropriate number of occupants, room size, space planning standards, fixtures and furnishings, emergency evacuation, common areas and facilities, and parking lot. For operation guidelines, 7 items were selected, which included the selection, and composition of residents, disputes and management of residents, housing services, living regulations, and administrative expenses. A consolidated of 30 items is finally presented to provided model standards appropriate for young people’s shared housing.

PARAMETERS FOR IDENTIFYING FAILURE OF PASSIVE TRANSFER IN SITATUNGA (TRAGELAPHUS SPEKII )

Failure of passive transfer of immunity (FPT) leads to increased calf morbidity and mortality and requires intensive, time-sensitive, and often expensive management for nondomestic ruminants. Without species-specific information with which to make informed decisions, neonatal data from domestic ruminants are often extrapolated to nondomestic zoo-housed species. To date, there have been no studies evaluating FPT in sitatunga (Tragelaphus spekii). The goal of the present study was to establish parameters to characterize adequate passive transfer in sitatunga calves and compare them to published reference intervals in other species. Medical records of 22 sitatunga calves (12 female, 10 male) were reviewed. Seventeen of these calves were defined as "healthy," having survived at least 60 days without colostrum administration or a plasma transfusion. Calf weight, serum glucose, serum gamma-glutamyl transferase (GGT), total protein (TP), globulin concentrations, and results of a zinc sulfate turbidity test (ZSTT) were noted where possible. Mean birth weight of healthy calves at 24 hr was 4.5 kg (range: 3.76.5 kg, n = 12). The mean blood glucose in healthy calves was 152 mg/dl (range: 80-182, n = 16), mean serum TP concentration was 5.9 g/dl (range: 4.9-7.5, n = 16), mean serum globulin concentration was 3.3 g/dl (range: 1.7-4.7, n = 17), and mean serum GGT concentration was 466 U/L (range: 91-1901, n = 16). A ZSTT was performed for 10 healthy calves, resulting in four negative ZSTT results despite having no clinical signs of FPT and the calves having been observed nursing before testing. Sitatunga appear to have lower values for normal FPT parameters than those developed for domestic cattle. This study illustrates the difficulty of cross-species comparisons, as even closely related species can vary greatly in biologic parameters.

Heterogeneity in Net-Interest Income Exposure to Interest Rate Risk and Non-Interest Expense Adjustment

In this paper I document two new facts. First, bank net-interest margins (NIM) are insensitive to the short rate on average but this masks substantial heterogeneity in the cross section. I find cross sectional variation ranging from a -30bp to +40bp change in one quarter NIM after a 100bp change in rates, which compounds over the following four quarters. I find that this cross sectional heterogeneity is driven by differences in bank business models. Second, bank NIM sensitivity to rate changes is muted by offsets in non-interest expenses, reducing ROA sensitivity by approximately 30% on average. The positive relationship between net-interest income and non-interest expenses is somewhat consistent with investment sensitivity to profitability, but is also consistent with the management of expenses in order to prop up earnings to meet executive performance targets. These findings have implications for understanding how the net-worth channel of monetary policy operates in the cross section and can help inform policy related to the existence of a ``reversal rate''.

БУХГАЛТЕРСЬКИЙ ОБЛІК ТА УПРАВЛІННЯ ЗАГАЛЬНОВИРОБНИЧИМИ ВИТРАТАМИ ПІДПРИЄМСТВА

БУХГАЛТЕРСЬКИЙ ОБЛІК ТА УПРАВЛІННЯ ЗАГАЛЬНОВИРОБНИЧИМИ ВИТРАТАМИ ПІДПРИЄМСТВА

An Efficient and Cost-Effective Power Scheduling in Zero-Emission Ferry Ships

Today’s remarkable challenge of maritime transportation industry is the detrimental contamination generation from fossil fuels. To tackle such a challenge and reduce the contribution into air pollution, different power solutions have been considered; among others, hybrid energy-based solutions are powering many ferry boats. This paper introduces an energy management strategy (EMS) for a hybrid energy system (HES) of a ferry boat with the goal to optimize the performance and reduce the operation cost. HES considered for the ferry boat consists of different devices such as proton exchange membrane fuel cell (PEMFC), LI-ION battery bank, and cold ironing (CI). PEMFC systems are appropriate to employ as they are not polluting. The battery bank compensates for the abrupt variations of the load as the fuel cell has a slow dynamic against sudden changes of the load. Also, CI systems can improve the reduction of the expenses of energy management, during hours where the ferry boat is located at the harbor. To study the performance, cost and the pollution contribution CO2, NOX, SOX of the proposed hybrid energy management strategy (HEMS), we compare it against three various types of HEM from the state-of-the-art and also available rule-based methods in the literature. The analysis results show a high applicability of the proposed HES. All results in this paper have been obtained in the MATLAB software environment.

Cost-drivers of medical expenses in burn care management.

Profound differences exist in the cost of burn care globally, thus we aim to investigate the affected factors and to delineate a strategy to improve the cost-effectiveness of burn management. A retrospective analysis of 66 patients suffering from acute burns was conducted from 2013 to 2015. The average age was 26.7 years old and TBSA was 42.1% (±25.9%). We compared the relationship between cost and clinical characteristics. The estimated cost of acute burn care with the following formula (10,000 TWD) = -19.80 + (2.67 × percentage of TBSA) + (124.29 × status of inhalation injury) + (147.63 × status of bacteremia) + (130.32 × status of respiratory tract infection). The majority of the cost were associated with the use of antibiotics and burns care. Consequently, it is crucial to prevent nosocomial infection in order to promote healthcare quality and reduce in-hospital costs.

Expansion and profitability of bank branches: a study on selected rural branches of Bangladesh

ABSTRACT Using probit regression model on primary data, this study reveals that level of educational qualification, value of asset owned and individual’s monthly income, and being married have a positive and significant impact on account opening decision, whereas the value of asset owned, monthly income, number of earning members in the family, and being male and married have a positive and significant impact on the frequency of using banking services in rural area of Bangladesh. Furthermore, fixed effect estimation results on branch-level monthly panel data reveal that branch size, deposit and remittances positively and significantly affects profitability, whereas expense management affects negatively.

DEFINING GREEN ROAD PROJECT MANAGEMENT SCOPE BY PDRI

This study is about the project early operation content of the green road development, takes full account of the operation items of various stages of the life cycle, by the use of special case define the Project Definition Rating Index (PDRI). PDRI assessment framework, defining the need and scope of green road project development operations in the metropolitan area, and inquire set various assessment indicators of the work to complete building the overall indicator assessment system. From research in a policy aspect, as well as data collection out of instances of project case, research program obtains evaluation index operation item, and by semistructured interviews supplements insufficient evaluation index items and particularity needs. Research results will be beneficial to the application in the metropolitan regional overall development project. Building green road index evaluation system helps to avoid the environmental impact brought about by land development, reduce damage to people's life safety as a consequence from needs for road maintenance, alleviate future maintenance and management expenses, and is in line with the expected benefit of green road project sustainable development.

Back to the Future: Using Organization Design Theory for Effective Organizational Networks

Abstract In this article, we explore how classical organization theory can contribute to better comprehend the phenomenon “organizational networks.” We will demonstrate that this juxtaposition can produce new and interesting insights. First, we argue that an organizational network can be understood as an organization following the classical definition by March and Simon. Second, we assume that organizational networks, as any other form of organizing, need to find solutions to four universal problems as suggested by Puranam and colleagues to be effective: task division, task allocation, reward provision, and information provision. Third, introducing and analyzing an existing organizational network for the management of housing expenses in a Dutch municipality helps us to reflect on how organizational networks in general and this network in particular have found solutions to the four problems of organizing. Finally, we present a number of interesting observations and implications resulting from the confrontation between organizational networks and organization theory and formulate a number of propositions to inspire and guide further research.

Storage stability of anti-Salmonella Typhimurium immunoglobulin Y in immunized quail eggs stored at 4°C

Chicken egg yolk antibodies (IgYs) are extensively used for immunotherapy and immunodiagnostic purposes. Oral immunotherapy with specific IgYs is established as an efficient alternative to traditional antibiotic therapy in human and animals. Storing immunized eggs in refrigerator for a period of time could provide an inexpensive and convenient source of large volumes of specific antibodies. This study investigated the storage stability of anti- Salmonella Typhimurium IgYs in immunized quail egg yolks at 4°C over a period of more than 6 months. Salmonella spp.-free female Japanese quails (Coturnix coturnix japonica) were intramuscularly immunized whit Salmonella Typhimurium whole bacterial suspension (1.0×109 CFU/ml) emulsified with Freund adjuvants. During a period of 10 days after final immunization, eggs from each group were collected, randomized and stored at 4°C over a period of 200 days. Egg yolk IgY titer and specificity were determined using ELISA technique. S. Typhimurium specific IgY antibodies were detected in immunized quails and were significantly higher than the control group which confirmed the immunization procedure. Eggs from immunized quails can be collected and stored in 4°C refrigerator over a period of 2 months without any concern about the antibody degradation. After 80 days of storage at 4°C, although lower antibody titer was obtained in comparison to the first of study, anti-S. Typhimurium IgY level remained stable up to the 6 months without more significant declining. This trend will provide economical sources of polyclonal antibodies through reducing the number of immunized animals, management expenses and housing costs.

DigiXpense: Handling Expense Compilation

The use of the internet has increased a lot in the last decade. As a result, now-a-days everything is moving to the digital world. The Digital Revolution is the shift from mechanical and analogue electronic technology to digital electronics. The main aim of this project is to develop a user friendly and inexpensive method for managing monthly home expenditure. The objective is to remove the traditional practise of using the expense management of keeping track of all the bills and expenses and automate this process using Robotic Process Automation (RPA). Human errors can be reduced by automating the process of expense management. A diagrammatic representation of the expenses incurred during a certain time can be created on the basis of the expenses extracted from the bills through Rossum Elis.

Development of life cycle valuation with priority of national projects and energy efficiency

The paper studies changes in methodology for appraisal activity that pursues effective management of sustainable and breakthrough growth in economy and social sector through ensuring priorities of the National projects and resource efficiency when evaluating cost of life cycles as a result of value-centered management. Gravity to tackle economic problems of need to kick-start innovative high-tech investment cycles for the development of industries, enterprises and investment projects, built upon updated methodological framework for appraisal activity, defines the relevance of this study. In addition, a model to formalize processes of appraisal and management of costs and expenses in economic systems on the basis of life cycles of goods, products and services is proposed to be used as a bedrock of appraising concept. The goal of the study is to develop a set of sound methodological solutions for design of concepts of value appraisal of life cycles in appraisal activity in Russia. It should be done to make its reformation sufficient for cost management of sustainable and breakthrough growth of the country in social and economic fields through effective implementation of the National projects and resource efficiency. The objects of this study are processes of theoretical elaborations and concept-based approaches to the modeling of methodological grounds for value appraisal and management of life cycles of goods within the implementation of national projects by minimizing the cost of their cycles, lifecycle contract, total expenditures and ownership cost of life cycles based on the energy efficient and high-technology products. The applied methods dwell on a comprehensive approach which comprises analysis and synthesis, logical analysis, expert-based approach, methods of economic and mathematical modeling and forecasting.

ОЦІНКА СИСТЕМИ УПРАВЛІННЯ ФІНАНСОВОЮ СТІЙКІСТЮ ПІДПРИЄМСТВА В СУЧАСНИХ УМОВАХ ГОСПОДАРЮВАННЯ

The activity of enterprises in market conditions, increasing competition, the emergence of crisis situations and the growing number of bankruptcies require the provision of traditional methods and techniques of crisis management. For the integrity of the economic system of the enterprise is important to make economic decisions regarding the management of income and expenses, movement of assets, capital and cash flows, management of capital structure and other aspects of its activities. Managing financial stability is one of the most important tasks for business in today's economic environment. In the modern economic literature, much attention is paid to the analysis and management of financial stability, but there is no single methodological approach to the interpretation of the essence of the concept of "financial stability". Under the financial stability of the enterprise is understood the property of the enterprise, which is reflected in the interaction of external and internal factors that affect the achievement of financial balance and ability not only to maintain the proper level for some time, but also to function and develop. Today, one of the main problems of enterprises is the lack of a holistic strategy aimed at ensuring the sustainability of financial and economic activities of the enterprise and sustainable development in the future. The financial problems faced by enterprises are largely identical in their economic essence, and therefore their solution is possible with the help of universal tools and standard measures that form the mechanism for managing the financial stability of the enterprise. This article discusses the importance of financial stability in the activities of enterprises, also describes the main approaches to determining financial stability, in addition, this article contains some recommendations for strengthening and controlling the financial condition of the organization. The enterprise management system is considered, which allows to determine the main and auxiliary goals that characterize the level of its financial stability. As a result of the analysis the main factors influencing these categories of a financial condition of the enterprise have been defined.

Factors Affecting Fund Flows in Islamic and Conventional Mutual Funds of Pakistan

This paper aims to provide empirical evidence on the fund flows in conventional and Islamic equity and fixed-income funds by considering the relationship of it with management expense ratio, fund return, fund size, fund age, inflation, interest rate, and GDP in comparison for conventional and Islamic investors. By using panel data, the sample of Pakistan’s locally managed equity and fixed-income funds are considered comprised of 21 individual conventional and Islamic funds from equity and fixed income category respectively from 2009 to 2018. The results provide evidence that Islamic investors have different factors when choosing funds in comparison with conventional investors. The study finds that the key factor influencing the fund flows is the management expense ratio, return, and fund size. This study also shows that all the conventional and Islamic fund characteristics of equity and fixed-income funds are positively related to fund flows except management expense ratio and fund age, which have negative relationship with fund flows. The empirical findings of this paper clearly call for fund managers and investors to review their investment policy as this paper help fund managers to maintain a balanced amongst the factors so as to ensure maximization of its return, benefiting both; Mutual Fund managers and investors. The results could also provide better information and guidance for investors as well as policy-makers on the factors that affect the fund flow for Pakistan Islamic and conventional equity and fixed-income funds.

Enterprise financial management information system based on cloud computing in big data environment

Cloud computing technology has the characteristics of low investment costs, strong reliability, flexible expansion, and on-demand services, which can greatly reduce the application threshold of enterprise financial informatization construction, improve the return on investment of informationization, and flexibly adapt to the needs of different stages of business. To solve the problem of enterprise financial management information system based on cloud computing in big data environment. This article proposes the management concept of “business-driven value” as an expense management system. Through the investigation of the company in this article, after 9 years of construction, the number of property in each subsidiary has dropped from an average of 23 people per company to 3.5 people per subsidiary before. Reduced by about 84.7%. Contracted human capital for the company. Compared with the 23 billion yuan in 2010, after the implementation of financial shared services, after 9 years of development, it has now reached 68.55 billion yuan, nearly three times more than before.

DETERMINANTS OF ISLAMIC BANKING PERFORMANCE: AN EMPIRICAL STUDY IN MALAYSIA (2007 TO 2016)

performance.
 Methodology: The methodology being used to analysis are an ordinary least square model (OLS) and fixed-effect model. The analysis was conducted in Malaysia for a period of 10 years from 2007 to2016. 10 Islamic banks in Malaysia were chosen to be tested for its performance. The study examines internal factors such as bank size, capital adequacy, liquidity, credit risk, and expense management and external factors such as Gross Domestic Product (GDP) and inflation effect on Islamic Bank’s performance in terms of return on asset and return on equity.
 Result: The findings showed that only capital adequacy and inflation significantly affect the Islamic bank’s performance. However, bank size, liquidity, credit risk, expense management, and Gross Domestic Product were found to be insignificantly affecting the Islamic bank’s performance. The analysis was carried out by applying ordinary least square model (OLS) regression and fixed-effect model.
 Applications: This research can be used for universities, teachers, and students.
 Novelty/Originality: In this research, the model of the Determinants of Islamic Banking Performance: An Empirical Study in Malaysia is presented in a comprehensive and complete manner.

CSMqGraph: Coarse-Grained and Multi-external-storage Multi-queue I/O Management for Graph Computing

As graphs continue growing, external storage graph processing systems serve as a promising alternative to distributed in-memory solutions for low cost and high scalability. To obtain high I/O throughput, these systems usually use multiple external storage devices. They adopt the operating system I/O management method based on striped volume, resulting in unsatisfactory performance, such as low sequential bandwidth utilization of each external storage device, limited I/O parallelism and expensive management overhead. In this paper, we analyzed the problems of the operating system I/O management method based on striped volume. Then we designed CSMqGraph, a graph processing system adopts coarse-grained striping method matching sequential large I/O to fully utilize the maximum sequential bandwidth of each external storage device and an I/O management strategy based on multi-external-storage multi-queue making I/O threads dedicated to each external storage device to further improve I/O throughput and fully exploit the parallelism of multiple external storage devices. For different graph algorithms and datasets, our evaluation shows that CSMqGraph consistently outperforms state-of-the-art engines GridGraph by up to 40%, and has better I/O scalability.

OPTIMIZATION OF INVESTMENTS IN CORPORATE RISK MANAGEMENT

In tIn this article, the problem of optimizing investments in risk management is considered through the theory of the firm and the problems arising from this theory (the problem of the «principal-agent», the theory of contracts). The purpose of this study is the theoretical and empirical evidence of the optimal investment model proposed by the author for corporate risk management. The object of the research is the companies of the metal and mining industry of the Russian Federation. The subject of research are the financial performance and the amount of management expenses of companies. The theoretical significance of the study is in the ability of indirect evaluating investments in corporate risk management based on the company's financial statements. Practical significance is the ability to use the results obtained in the real conditions of corporate governance of the company. The practical significance of the study is the ability to determine the appropriate amount of investment in risk management.