Overhead Charges Research Articles

Efficacy of natural circulation loop based parabolic trough collector- An analytical approach

ABSTRACT Realizing the importance of the natural circulation loop (NCL), which is a passive heat transport device, an analytical study is undertaken to demonstrate the functioning of an NCL-based parabolic trough collector (PTC). Multiple validated analytical models were incorporated to evaluate the system performance. The parametric study involved variations in loop height, loop length, and solar radiation. The loop flow rate enhances by increasing its height or the receiver length. At maximum radiation, 1.3 kg/s flow rate was observed for loop geometry of 5 m height and 7.8 m length against 0.79 kg/s for 1 m height. The flow rate predicted for a 10 m length and 1 m height loop was 0.87 kg/s. Since instability rises with height and heat loss and receiver temperature increase with receiver length, a trade-off between the two is necessary to function NCL-based PTC properly. Otherside, though the higher heat output with an increase in the receiver length is evident, a noticeable drop in thermal efficiency (≈7%) during the peak hours of solar radiation is a matter of concern. Further, the outlet temperature was not affected by the loop height for the defined flow condition of the process fluid. Like in conventional PTC systems, the process fluid’s exit temperature or flow rate can also be maintained constant during a day operation by varying the flow condition. The proposed model can deliver ≈ 1500 liters of hot water in six hours with an average 68% thermal efficiency without external power, in contrast to the necessity of notable pumping power and associated overhead charges in conventional PTC. Further, the system’s stability was predicted using linear stability analysis, and stability maps were generated for different loop heights and found that as the loop height decreases, the unstable zone diminishes. Though the steady-state data points are in the unstable flow region, stable operation is expected by incorporating pertinent instability restraining technique, that is, loop tilt.

Siklus Konversi Teaching Factory Manufacturing of Electronic (TFME) Politeknik Negeri Batam

This study aims to find an accurate picture of all production activities that run at the Batam State Polytechnic Teaching Factory Laboratory through system and procedure documentation whose results become the basis for designing systems and procedures and producing procedures in the production cycle that have considered internal control aspects at the Batam State Polytechnic Teaching Factory Laboratory. The research method used is descriptive qualitative. This research began with brainstorming with the Teaching Factory manager on the ongoing systems and procedures to get an overview of the existing conditions with survey procedures through interviews with the TFME manager. The next stage is to survey the parts related to production, starting from order acceptance, production, and post-production. The object of research is the production cycle that occurs in TFME involving several procedures, namely production order procedures, purchase requisition procedures, price quote request procedures and supplier selection, purchase order procedures, purchase return procedures, procedures for requesting and releasing goods from the warehouse, production monitoring procedures and cost accounting, procedures for returning goods at the warehouse, procedures for recording working hours and direct labor costs and procedures for finished products and recording of factory overhead charges. The survey results were then documented in procedures and continued with analysis to be carried out to the procedure design stage. The results of the documentation and analysis show that almost all procedures do not pay attention to internal control aspects, which consist of segregation of functions, authorization systems, and sound practices.

DESIGN AND CREATION OF EXTENDED SPECIAL CHARGERS

Current data on seized and destroyed explosive devices are given. The design and creation of shells of elongated special charges using the system of automated design and 3D printing for the needs of the National Police of Ukraine are considered. Data on the disadvantages and advantages of using an overhead charge and hydro-cumulative devices (shells of elongated special charges) are given. A comparison of the traditional manufacture of shells of elongated special charges and using 3D printing. The basic requirement for the created shells of the extended special charges is defined. Material for 3D printing, its advantages are considered. The results of researches of shells of the extended special charges on influence of climatic factors according to GOST are resulted. Conclusions are made on the advantages of the technology, the obtained samples of shells of extended special charges, over traditional technologies.

Abstract 80: Hospital Cost Of Direct To Angiography Suite Compared To Emergency Department Transfers For Large Vessel Occlusions Undergoing Mechanical Thrombectomy: A Propensity Adjusted Analysis

Introduction: Direct-to-angiography-suite (DTAS) transfer for patients with large vessel occlusions (LVOs) undergoing mechanical thrombectomy is associated with decreased workflow times and improved neurological outcomes. Herein, we sought to demonstrate a decrease in hospital cost associated with DTAS compared to emergency department (ED) transfers for patient undergoing mechanical thrombectomy for an LVO. Methods: A retrospective analysis was performed on all patients who underwent mechanical thrombectomy for an LVO at a single comprehensive stroke center from 2017 to 2021. All patients who were transferred DTAS or ED were included. Total hospital cost (sum of overhead, professional, diagnostic, and room charges throughout the entire index patient admission) was obtained from the hospital financial department for the index admission. A propensity adjusted (matched for age, sex, vessel occluded, co-morbidities, BMI, admission NIHSS, access site, and use of a stent retriever) was implemented. Mean difference in hospital cost was the primary outcome. Results: During the study period, 341 patients underwent mechanical thrombectomy for an LVO. Of these patients, 140 (41%) were transferred DTAS and 96 (28%) to the ED. There were no significant differences between cohorts in terms of age, sex, vessel occluded, admission NIHSS, co-morbidities, number of passes, TICI score, access site, stent retriever, major complications, or in-hospital mortality. The DTAS cohort ($33,061, sD $17,258) had a significantly lower hospital cost compared to ED transferred patients ($38,030, sD $18,572) (p=0.04). There was no significant difference between the ED (12.2, sD 11.8) and DTAS (11.6, sD 11.1) cohorts in discharge NIHSS. Following propensity score adjustment, linear regression analysis found DTAS (compared to ED transfer) to be significantly associated with a decrease in hospital cost ($-6,344; 95% CI: $-11,067 to $-1,623; p=0.009). Conclusion: DTAS transfer for patients undergoing an acute mechanical thrombectomy for a LVO was associated with a greater than $6,000 decrease total hospital cost compared to patients first transferred to the ED. The present study further supports DTAS transfer for patients undergoing mechanical thrombectomy for LVO.

Setting Operator overhead charges in joint ventures: benchmarking legal agreements

Abstract Operators of extractive joint ventures are typically reimbursed for their costs incurred on a ‘no gain, no loss’ basis. Some costs can be directly attributed, but many corporate overhead charges are indirect and recovered through a negotiated overhead charge. These overhead charges are a recurring source of audit disputes, and can escalate to a point of delaying the approval of proposed budgets. Recent benchmarking of contractual language related to overhead charges across 76 joint ventures shows wide variety in both median rates as well as allowable costs included in overhead. Analysis also identified certain gaps in contractual agreements that likely give rise to overhead-related disputes, which leads to three ways for co-venturers to rethink their approach to setting, modifying, and auditing overhead charges – with an eye towards reducing the incidence of frictions and dispute.

FORMATION OF PARAMETERS OF FOAMED EXPLOSIVE MIXTURES FOR SEALING SOILS

Significant growth rates of construction require large areas prepared in advance. Given the complexity and large scale of construction on subsidence soils, an important issue remains their compaction. On the article, on the parameters of the explosion momentum of TNT-free explosive compositions based on ammonium nitrate (AN) and after ultrasonic treatment of ammonium nitrate were analytically investigated, and their comparison with ammonite №6 and igdanite was also compared. The principles of explosive pulse control by regulating the content and density of explosives due to ultrasonic radiation and foaming of low-density explosive mixtures have been developed and substantiated. Set the minimum value of the peak pressure at the interface "detonation product - environment" from time for foamed explosives after treatment with ultrasonic radiation. The object of research: Reclamation works and construction. Management of compaction of subsidence and flooded soils by directed action of explosive systems. Investigated problem: Taking into account that the method of compaction of subsiding loess soils with the energy of explosion is used in built-up areas, of particular importance is the control of the explosive pulse through the regulation of the content and density of explosives by ultrasonic radiation and foaming of low-density explosive mixtures this is done to ensure the required degree of compaction of the subsidence of the soil mass and to reduce the harmful seismic impact on the surrounding structures. The main scientific results: The dependence of the duration of the explosive pulse growth on the charge radius for different types of low-density explosives has been established, which indicates that the longest growth time of the explosive pulse is observed for charges based on foamed explosives, both conventional and ultrasonic treated. The dependences of the degree of soil compaction during the explosion of overhead charges of different types of explosives in the polymer housing on the specific costs of explosives are obtained. The research results allow to develop technological methods of controlling the parameters of the explosive pulse by using explosive density, which provides the opportunity to increase the efficiency of explosive energy to maintain the required degree of compaction of subsidence loess soils to a certain depth while seismic protection. The area of practical use of the research results: the use of this type of compaction of unstable soil is possible in the construction industry, in the mining industry and in the military. Innovative technological product: the methods of compaction of unstable soil with the energy of the explosion work when changing the parameters of the pulse, which will minimize the loss of energy in the blasting zone and increase the range of a single charge. Scope of the innovative technological product: the application of this method is possible: for compaction of unstable soil before construction, for soil compaction of runways at field airfields, for demining.

Hybrid low-carbon high-octane oxygenated gasoline based on low-octane hydrocarbon fractions

Low-carbon fuel is the main trend in the development of oil refining in leading countries. Likewise, efforts continue optimizing internal combustion engines for increasing their fuel economy, and therefore exhaust emissions will be reduced. This research proposes a novel approach for producing low-carbon high-octane oxygenated environmentally friendly motor gasoline based on low-octane hydrocarbon fractions. Experimental studies of the antiknock performance for four representatives of oxygenated compounds, involving bioethanol, methyl tertiary butyl ether (MTBE), isopropanol, and 2-methylfuran with low-octane hydrocarbon fractions, as well as low-octane blends of individual hydrocarbons of surrogate fuels were carried out. Additionally, the change in antilocking performance of oxygenated compounds has been dependent on their types and group composition of the base low-octane motor fuel. The results illustrated that high-octane environmentally friendly motor gasolines RON 91 and RON 95 have been produced. Besides, the injectivity of hydrocarbons to oxygenated compounds by the ability to increase the octane rating by the research method will increase in the series: olefins < naphthenes < aromatics < paraffins, and by the motor method:naphthenes < olefins < aromatics < paraffins. Finally, environmentally friendly motor gasoline can decrease the environment impacts, reduce the overhead charges, as well as maximize the product quality.

Determination and rationing of total costs for technical service of livestock equipment

The method of calculating costs (expenses) for maintenance and repair of livestock equipment has its own features of accounting and planning of work. The purpose of this work was to use a methodology for determining and rationing total costs for technical service of livestock equipment. The most important main points of the improved methodology for determining the cost of maintenance and repair of livestock equipment with the use of a number of standards are considered, and the features of accounting and planning for this type of work (technical service of livestock equipment) have been considered. The general provisions of the methodology for calculating the basic salary depending on the choice of the form of payment by the service for maintenance and repair of livestock equipment have been given. To simplify these calculations the rationale for establishing a single common factor calculation on the basic salary of the workers while performing diff erent types of work experts of farms (calculation of additional wages, deductions on social insurance and overhead charges from the basic salary), etc. The presented method signifi cantly simplifi es the task of determining the cost of maintenance and repair of livestock equipment when planning work and distributing the volume of work between service enterprises and agricultural producers, taking into account the features of accounting and planning all types of technical service of livestock equipment.

Cost-effective synthesis and characterization of CuO NPs as a nanosize adsorbent for As (III) remediation in synthetic arsenic-contaminated water.

The lower concentration of arsenic in the groundwater is serious health concerns of the people who are continuously taking from their drinking water. In this study, synthetic arsenic-contaminated water was prepared in the laboratory with varying concentrations of arsenic (100 to 1000μg/L) and treated by nanosize adsorbent (copper oxide nanoparticles (CuO NPs)). The colloidal and powder form of CuO NPs were synthesized in the laboratory by the hydrothermal technique on a large scale and their shape and size were confirmed by XRD, FTIR, FESEM, and HRTEM analysis. It was found 30 ± 2nm as size and spherical shape. The equilibrium adsorption of As (III) occurred at 90min of contact time, pH7.5, and 4g/L adsorbent dosage. The maximum percent removal of As (III) was reached to 97.8, 94.6, 91.5, and 88.4% at an initial arsenic concentration of 100, 200, 500, and 1000μg/L, respectively. The adsorption of As (III) followed pseudo-second-order kinetic and Freundlich isotherm model. Moreover, the overall cost of the synthesized CuO NPs (including material, operational, manpower, and transport cost with other overhead charges) was Rs. 281.832g-1, which is lesser than the market price (Rs. 500.018g-1). Hence, the optimized adsorption design would help for the efficient removal of As (III) from aqueous medium.

ANALISIS BIAYA PRODUKSI ES BALOK PADA PROFITABILITAS PENJUALAN PT PERIKANAN NUSANTARA (PERSERO) CABANG SORONG

The profitability of sales is one of the main goals of companies to measureperformance leadership or management in other words efficiency andeffectiveness of companies.The cost of my ingredients, how long it will last, and the cost of the factory headmust be calculated quickly. Especially the overheads factory which is oftenoverlooked in production calculations. In addition to the cost of the material andthe cost of the process, the costs include the cost of overhead mill electricity, thecost of shrinking, the cost of repairing the machine, and the maintenance of themachine. All costs must be calculated quickly because they affect the profitabilityof sales.This research took place at Jalan General Ahmad Yani Sorong No. 24 byusing a method of costing in establishing the profitability of the seller and usingthe deposit policy for the main factory price in the overhead charge that is chargedto each product.Based on the results of a comparative data analysis, the method of thecompany with the full costing method has different results in the profitability ofsales.

Economics of production of prebiotic enriched chicken meat kachori

Shelf stable chicken meat kachori incorporated with 4% inulin was developed under present study. The cost of production of prebiotic enriched functional chicken meat kachori (FCMK) was calculated on the basis of cost of raw materials for preparation of kachori filling and dough, depreciation in the equipment cost, overhead charges including wages. The total formulation cost of 100 Kg control chicken meat kachori was found to be Rs 8578/-including the cost of 50 Kg kachori mixture (Rs 5053), cost of 50 Kg dough (Rs 2575) and cost of 10 lit frying oil (Rs 950). Similarly, the cost of 100 Kg functional chicken meat kachori (4% inulin incorporated product) was calculated as Rs 18192/-. The total overhead cost for the production of 100 Kg chicken meat kachori was calculated as Rs 2461/-. Therefore, the total production cost including the formulation cost and overhead charges of control chicken meat kachori was found to be Rs 11039.00 and for functional chicken meat kachori it was Rs 20653.00. On the basis of cooking yield, the cost of production of 1 Kg control chicken meat kachori was calculated as Rs 125.44 (Rs 126) and for 1 Kg functional chicken meat kachori incorporated with 4% inulin powder was Rs 229.48 (Rs 230). By fixing the selling price of Rs 200/Kg for control chicken meat kachori and Rs 300/Kg for functional chicken meat kachori the entrepreneur may get profit of about Rs 70–74/Kg.

Changes in Australian forestry and forest products research for 1985–2013

ABSTRACTEstimates of expenditure provide an index of overall forest industry commitment to research and development that underpins sustainable forestry. This article reports on research expenditure and capacity for 2013 and is an extension of a sequence of five-yearly assessments on research undertaken since 1985. Expenditure in 2013 on forestry research was estimated to be about $38 million (m) and on forest products research about $10.1 m, or $48 m in total, which is a reduction from about $122 m (Australian dollars in 2013) in the mid-1980s. These estimates do not include administrative costs and overhead charges. The number of staff (scientists, technicians, support and graduate students) involved in forestry and products research was about 276 in 2013 compared with 794 in the mid-1980s. The structure and type of research being undertaken has undergone major changes since the initial assessment. At the time of the initial assessment (1985) both forest resources and research were largely under the stewardship of state governments and further research was supported by the Commonwealth Government through CSIRO and universities, with strong links between the timber producers and the timber processors. Research was considered fundamental to supporting the development and improvement of all aspects of forest management and production. The loss of linkages between forest management and research organisations, the move away from state and Commonwealth support for forestry and the shift from science-based management, has reduced support for continued research. For research to develop there need to be well-defined, long-term industry objectives with an understanding that such objectives may be achieved with the support of research. It is concluded that commitment to maintain a strong scientific basis for forestry in Australia is greatly diminished and there is no evidence that contraction will not continue further.

Runtime balancing effect in distributed simulation model

The paper deals with study of the load distribution effect between computing nodes for simulation run-time of a distributed computer network model. Two main types of balancing are considered: computational load balancing and reduction of transmitted amounts of data. Simulation was performed on one computer, and distribution was carried out between the cores of one processor. Simulation experiments showed that the lack of balance in the amounts of data, transferred between parts of a distributed model, leads to decrease of the simulation speed by several times due to overhead charges for data transmission between logical processes because of MPI usage. Model run-time changing at uneven distribution of computational load depends to a large extent on the load, which is created by the applications running on the simulated network nodes. It is shown that a balanced model is performed much faster than unbalanced version even when using applications that do not require significant computing resources. Simulation time reduction can be achieved by model separation in such manner as to reduce amounts of data transferred between its parts and reduce variability of loads generated by applications in different logical processes.

Effects of precommercial thinning on the forest value chain in northwestern New Brunswick: Part 6 – Estimating the economic benefits

The Green River precommercial thinning (PCT) trials were established between 1959 and 1961 in naturally regenerating balsam fir (Abies balsamea [L.] Mill.)-dominated stands an average of eight years after overstory removal. Following clearcut harvest of three of the study's six replicates in the fall of 2008, the rotation-length effects of PCT and vegetation management (VM; deciduous tree and brush suppression) on the forest value chain were integrated into a spreadsheet-based model that estimates the net present value (NPV) of these silvicultural treatments. Assuming costs and prices near recent values, both PCT and VM were observed to support positive landowner NPVs through discount rates in excess of 6%. At a discount rate of 4% and an age where sawlog production was maximized, PCT and VM offered similar NPV (&gt;$550/ha). Landowners that can attract buyers willing to pay a premium for wood from thinned stands (equal to the sum of reduced operational overhead charges, harvesting and sawmilling costs and increased pulping costs) could see the value of their stands double. Sensitivity analyses revealed that these results are dependent on site productivity, silvicultural costs and a strong premium on sawlog stumpage rates. Depending on economic circumstances, PCT and VM could be attractive investments on high quality sites that are situated in close proximity to wood processing infrastructure.

AB1344 Hospital infusion center costs for anti–tumor necrosis factor agents

BackgroundTumor necrosis factor (TNF)–inhibiting drugs are provided to patients with rheumatoid arthritis in the form of an intravenous infusion or subcutaneous injection. Although anti-TNF infusions are typically provided in hospital-based...

Cash Loans Under Islamic Financial System: A Workable Solution

Islamic Banking has shown tremendous growth in first decade of twenty first century. In order to avoid interest charging Islamic banks transect business through sale/purchase (Murabaha, Muajjal, Salam, Istisna'a), Leasing (Ijara) and profit and loss sharing (Musharaka, Mudaraba, PTC, TFC, Skuk). Cash loan facility is not available in present framework of Islamic banking. This article has elaborated five options including Time Multiple Counter Loans (TMLC), Normal Rate of Return (NRR), Inflation Based Loan Indexation (IBLI), Overhead charges on loans and educational loans to present a workable solution for cash financing by Islamic banks.

Optimal incentives for income-generation in universities: the rule of thumb for the Compton tax

In this paper we propose a novel framework to model one of the key links between universities and industry—the undertaking of applied research. We postulate that a basic objective of universities is to undertake fundamental research and that they receive public funding to do so. Nevertheless, faced with tight budget constraints, universities may have incentives to allow their staff to devote some of their time to income-generating activities such as applied research or consultancy. This opens up two channels by which universities can ease their budget constraint: (i) by allowing academics to supplement their income, universities may be able to hold down academic salaries; (ii) universities can effectively ‘tax’ the income that academics raise through applied research or consultancy—for example, through the imposition of ‘overhead charges’. By easing their budget constraint, universities may be able to take on sufficient extra staff to more than offset the time that existing staff are spending on non-fundamental research and thus increase the amount of fundamental research that they can achieve with a given public budget. We develop a model of this link between universities and firms and use it to determine the optimal ‘tax’ that universities should impose on applied-research income. The Compton tax, used at MIT in the 1930s, is an early example of the use of this instrument.

Job-Shop Scheduling with Cost Indexes: A Probabilistic Model

A production complex for concurrently manufacturing several products is studied. Every product has its own technological route, which is a sequence of jobs implemented on particular machines. The duration of every job is a random variable distributed by a given law. A discrete production time is defined for every product. A schedule for starting the production of all products that minimizes the expectation of total expenses on penalties and storage, i.e., overhead charges, is determined. Such a schedule is random and is formed by choosing a product from a queue for a given period. A decision making model is designed for determining cost indexes.

Economic Analysis of an Aquaponic System for the Integrated Production of Rainbow Trout and Plants

Conventional treatment alternatives for phosphorus in wastewater, whether they employ chemical precipitation, physical removal, or land application technologies, represent a significant additional cost to the owner of an aquaculture operation. Plant-based removal of nutrients has the potential to generate additional revenues, which can offset treatment costs. The objective of this analysis was to describe the economic relationship between a 22,680 kg per year recirculating rainbow trout (Oncorhynchus mykiss Walbaum) production system and a hydroponic treatment unit, growing 'Ostinata' lettuce (Lactuca sativa L.) and sweet basil (Ocimum basilicum L.), capable of reducing phosphorus concentration levels in the fish farm effluent to less than 0.1 mg/L. The integration of the fish and plant production system (aquaponics) produces economic cost savings over either system alone. Shared cost savings come from spreading out operating costs (e.g., management, water, nutrients, and overhead charges) and capital costs (e.g., backup generator, used truck, and office equipment) over the two systems. The investment analysis demonstrates the profitability of this combined system over its 20-year expected life. Net present values are positive for a wide range of discount'rates. Internal rate of return analysis shows that for a total investment of $244,720 this system can potentially provide a return of 12.5%. The hydroponic system drives the potential profitability of the combined system with 67% of annual returns derived from plant production.

The Economics of University Indirect Cost Reimbursement in Federal Research Grants

The federal government has been the most important source of funds for academic research since the 1950s. Nearly a third of this support takes the form of indirect cost recovery (overhead). Long a source of conflict between universities and the government, in recent years the indirect cost controversy has escalated, with most research universities intensively investigated for alleged abuses. This essay examines the nature of indirect costs and the sources of the conflicts about them. The main argument is that the types of costs that are covered by overhead charges must be paid for the research intensity of universities to be retained; however, the existing system for reimbursing these costs creates unnecessary distortions in the operation of universities and has very high transactions costs. Instead, both universities and the federal government would be better off if the existing indirect cost reimbursement system were replaced by a system of fixed reimbursement rates that were not related to a university?s actual indirect costs.