Full Cost Research Articles

Cost Plus Pricing with a Full Costing Approach in Determining the Selling Price of Mie Aigo Bangkalan Bangkalan

This research aims to compare the selling prices applied by the Aigo Bangkalan Noodle Company with the cost plus pricing method using a full costing approach. Apart from that, the aim of this research is also to assess the company's level of efficiency in achieving profits using financial ratios, especially profitability ratios. This research utilizes a descriptive approach, with two types of data used, namely quantitative and qualitative, and adopts interview techniques as a data collection method. Analysis was carried out using descriptive analysis methods. The research findings show a difference in selling prices between companies using a pricing approach based on additional costs (cost plus pricing) and a full costing approach, with a difference of IDR 1,425 (11.42%). However, the Company's performance in generating profits is considered efficient based on evaluation using profitability ratios

Sustainable intensification of grass-based beef production systems in alpine regions: How to increase economic efficiency while preserving biodiversity?

CONTEXTBeef production on grasslands has multiple positive impacts. In addition to the production of high-quality protein, marginal lands in particular enable high biodiversity and landscape quality. However, this type of production is perceived as less economical than more intensive meat production systems. OBJECTIVEThe aim of the study is to develop recommendations on how different grass-based production systems can be economically improved without endangering biodiversity. METHODSThirty-five suckler cow farms supplying into two different brand programmes (Natura-Veal: slaughter age at five months; Natura-Beef: slaughter age at 10 months) were grouped into four production systems across two production sites in Switzerland: Natura-Veal, mountain region, extensive (VMount); Natura-Beef, mountain region (BMount); Natura-Veal, hilly region, intensive (VHill) and Natura-Beef, lowlands (BLowla). On the farms, beef production was analysed in detail on the basis of technical production data as well as full cost accounting. The farms were grouped into one model farm (farm type) per production system. On each model farm, optimisation options were simulated and checked for practicability with farmer participation. The optimisation focused primarily on improving cow efficiency via the sale of more slaughter animals per cow, through lower animal losses, higher fertility or the additional purchase of calves suckled by a nurse cow. RESULTS AND CONCLUSIONSDescriptive statistics showed significant positive correlations between stocking rate and land productivity and significant negative correlations between stocking rate/land productivity and the share of biodiversity areas (SBA), confirming previous findings. These relationships were also reflected in the production site of the farms, as mountain farms with lower productivity had a significantly higher SBA, while farms in areas with better grass growth had fewer biodiversity areas but higher productivity. Accordingly, the optimisation options were adapted to the production site under the constraint of a constant stocking rate. In favourable forage-growing areas, further intensification via improving cow efficiency by buying foreign calves led to significant improvements in profitability (VHill and BLowla). In mountain areas, the optimisation potential is lower. Site-adapted, i.e., small-framed and robust, cow types lead to better cow efficiency, which also contributes to good profitability in extensive production with a high biodiversity share, although this is strongly determined by national direct payments (VMount and BMount). Both income and biodiversity can be optimised if cow efficiency is increased and production systems are adapted to the site as closely as possible. SIGNIFICANCEThe study shows practicable recommendations for sustainable intensification in grass-based meat production systems in the current discussion on maintaining or increasing biodiversity in agriculture.

Internalizing match-dependent externalities

External effects can be triggered through trade and depend on the locations of buyers and sellers who are matched. Inspired by electricity markets, we experimentally investigate markets in which net trades between two locations induce social costs. Based on a modified double auction setting, we compare the performance of market platforms that are location-blind with those where information on the location of (potential) trading partners or the level of the externality is given. We demonstrate that locational information is sufficient to reduce the externality. Imposing the full external costs on individual trades leads to maximal price differentiation between locations and further reduces net trades, while welfare improvements are limited. Reasons for not achieving the typically high efficiency of double auctions are discussed.

Property rights, factor allocation and household welfare: Experimental evidence from a land titling program in India

Increasing evidence shows the significance of de jure land ownership in determining agricultural productivity, yet the causal evidence of the effectiveness of land rights is scarce. We leverage experimental variation induced by nudging Indian farmers to obtain formal land titles. We find that titling increases agricultural investments, crop productivity, and paddy profits. We identify the tenancy security as the potential channel for impact from titling on the labour market and collateral effect for higher investment. Farmers respond to titling by releasing locked-in family labour, and those who obtain land titles make welfare gains and recover the full cost of titling.

Commonality Evaluation and Prediction Study of Light and Small Multi-Rotor UAVs

Light small-sized, multi-rotor UAVs, with their notable advantages of portability, intelligence, and low cost, occupy a significant share in the civilian UAV market. To further reduce the full lifecycle cost of products, shorten development cycles, and increase market share, some manufacturers of these UAVs have adopted a series development strategy based on the concept of commonality in design. However, there is currently a lack of effective methods to quantify the commonality in UAV designs, which is key to guiding commonality design. In view of this, our study innovatively proposes a new UAV commonality evaluation model based on the basic composition of light small-sized multi-rotor UAVs and the theory of design structure matrices. Through cross-evaluations of four models, the model has been confirmed to comprehensively quantify the degree of commonality between models. To achieve commonality prediction in the early stages of multi-rotor UAV design, we constructed a commonality prediction dataset centered around the commonality evaluation model using data from typical light small-sized multi-rotor UAV models. After training this dataset with convolutional neural networks, we successfully developed an effective predictive model for the commonality of new light small-sized multi-rotor UAV models and verified the feasibility and effectiveness of this method through a case application in UAV design. The commonality evaluation and prediction models established in this study not only provide strong decision-making support for the series design and commonality design of UAV products but also offer new perspectives and tools for strategic development in this field.

Water utilities as debt emitters: the commercialization of development funding and services provision in Kenya’s water sector

ABSTRACT The encouragement of commercial financing approaches in international development has also targeted basic services sectors. In Kenya, where half of the population still lacks access to regulated water and even more to regulated sanitation services, several actors have worked to commercialise the water sector's development funding to mobilise private resources for rehabilitation and development of infrastructure and services provision. Water utilities, in other words, have been made into candidates to occupy a debt emitter position in the sector. Notwithstanding continuing non-success of commercial borrowing without public de-risking, such positioning as the sector's debt emitters has consolidated water utilities' ongoing commercialisation, the adoption of associated practices, and the endorsement of full cost recovery. This trend risks omitting to pursue 'non-bankable' projects and deepening uneven services provision in the country; positioning other organisations as the sector's debt emitters may allow for more equitable development of, and access to, water and sanitation services.

Comprehensive Evaluation of Enterprise Financial Management Based on Full-Cost Accounting Economic Management Model

Abstract The full-cost accounting economic management model plays a key role in the comprehensive evaluation of enterprise financial management. This paper first discusses the application of the full-cost accounting economic management mode, including its importance and application mode. Secondly, it constructs a comprehensive financial management evaluation index system to analyze the effectiveness of the full-cost accounting economic management mode and uses the entropy value method to calculate the weight of the indexes as well as the efficacy coefficient method to determine the financial risk level. Finally, examples are used to verify the financial management risk of the enterprise in the full-cost accounting economic management mode. The results show that the entropy value method combined with the efficacy coefficient to solve the investment risk under the accounts receivable turnover rate entropy value of 0.9523, the financing risk of the weight value of 0.2465. Through full-cost accounting economic management model can be evaluated for the level of risk of enterprise financial management so that the enterprise understands its financial development and then makes more correct business decisions.

Development technologies for Triassic Chang 7 shale oil in Ordos Basin: A case study of Qingcheng Oilfield, NW China

The reservoirs in the seventh member of the Triassic Yanchang Formation (Chang 7 Member) in the Qingcheng Oilfield of the Ordos Basin are characterized by thin sandbody, tight rocks, high heterogeneity, low formation pressure coefficient, and complex geomorphology. Through the efforts in the stages of exploration, appraisal, pilot testing and development, a series of key technologies have been formed, including “sweet spot” optimization, differentiated three-dimensional well deployment, fast drilling and completion of large-cluster horizontal well, intensively-staged volume fracturing in long horizontal well, and optimization of rational production system. Furthermore, a production organization mode represented by factory-like operations on loess platform has been implemented. Application of these technologies has enabled to significantly improve the single-well production of the Qingcheng Oilfield, reduce the investment cost, and realize a large-scale and beneficial development at a full cost below $55 per barrel. In 2022, the annual production of Chang 7 shale oil in the Ordos Basin reached 221×104 t, accounting for 70% of the annual shale oil production of China. The practice of development technologies in the Qingcheng Oilfield provides valuable references for efficient development of continental shale oil.

Generative Adversarial Network Based Inversion of Cross-hole Radar Data

Cross-hole radar is a popular method to characterize subsurface structures, yet traditional data interpretation methods have limitations: tomography method has poor inversion accuracy, while the full waveform inversion method costs huge computing time. In order to solve the above problems, an automatic inversion algorithm based on generative adversarial networks (GAN) is developed in this paper to interpret the permittivity from cross-hole radar B-scan images. This algorithm uses a low-resolution GAN to extract the global features in the cross-hole radar data to reconstruct the dielectric constant distribution map with low resolution, and then adopts a high-resolution GAN to enhance the resolution of the inversion results. The algorithm is trained on 1000 pairs of cross-hole radar data obtained from the finite-difference time-domain (FDTD) method. Finally, 100 pairs of similar data which has never been shown in the network are used to verify the inversion performance of the algorithm. The results show that the inversion accuracy of is greater than 90%, and the structural similarity index measure (SSIM) of the reconstructed image reaches 0.9. In addition, the proposed method also has rapid computing speed.

Cost-effectiveness of occupational therapy for older adults: a protocol for an updated systematic review

IntroductionThe ageing populations in developed countries are a global concern, with increasing numbers of older adults facing physical, cognitive and psychological challenges, resulting in reduced quality of life and higher...

Control Beyond Ownership: Open‐Book Accounting in Unbalanced Supply Chain Networks*

AbstractOpen‐book accounting is a practice to disclose the full cost structure of suppliers to customers to achieve cost efficiency in supply chains. However, the dominant market power of customers could interfere with this goal in practice. Using unique data on the suppliers of large Korean business groups, we find that open‐book accounting is associated with profit rate regulation by customers. Suppliers' price growth is capped despite the increase in supplied goods. Profit rates of suppliers significantly co‐move in times of low average profitability. Using an exogenous regulatory reform that outlawed coercive open‐book accounting, we find the tendencies significantly reversed post‐reform.

PP135 The Cost-Of-Illness Of The Management Of Patients Affected By Hyperparathyroidism In The Italian Healthcare Setting

IntroductionHyperparathyroidism is a medical condition characterized by an excess of parathyroid hormone (PTH) in the blood. This hormone is produced by the parathyroid glands, located behind the thyroid gland. PTH plays a crucial role in regulating calcium levels in the body, which is necessary for muscle activity, nerve transmission, and maintaining bone density. In this study, the authors aimed to determine the parameters necessary for defining the delivery process of interventions for managing hyperparathyroidism.MethodsTo achieve this, a group of Key Opinion Leaders (KOLs) was surveyed using a questionnaire to investigate specific drivers such as the duration of interventions, drug therapies employed, and materials required. The authors also estimated the indirect costs associated with patients and caregivers. The economic analysis considered the perspectives of both the Italian National Health Service (SSN) and the community. The analysis was conducted using Activity Based Costing (ABC) methods to determine the full cost sustained for a parathyroidectomy surgery and pharmacological therapies per patient treated, as well as the average resources absorbed by a patient managed through pure surveillance.ResultsThe results showed that the average annual cost of parathyroidectomy and pharmacological therapies per patient was EUR5,193.20 and EUR1,726.96, respectively. Productivity losses due to the interventions amounted to EUR858.21 and EUR66.80 for the patient and caregiver, respectively. The pure surveillance strategy incurred an average yearly cost of EUR197.42.ConclusionsThe study’s major limitation was the lack of evidence available concerning the therapies under analysis, particularly in the Italian context. Nonetheless, the survey of clinicians provided useful insights into the expenditures associated with implementing interventions for managing hyperparathyroidism. In conclusion, managing hyperparathyroidism involves considerable costs, and healthcare providers must consider the perspectives of both the SSN and the community when estimating the economic impact of interventions. The authors’ analysis provides insights into the cost of different interventions, which could help healthcare providers make informed decisions when managing hyperparathyroidism.

The Technical Efficiency of Slovak Water Companies: An Application of Network DEA

Abstract The technical efficiency of water companies plays a crucial role in ensuring the reliable and sustainable delivery of clean and safe drinking water. It also influences the effective management of water and wastewater services. Services of this kind, usually provided by a monopoly supplier, offer operators no market incentives to innovate, or improve their efficiency. So, the mission of the regulatory institutions is to simulate a competitive environment. The main aim of this contribution is to use Network Data Envelopment Analysis (N-DEA) to assess and benchmark the technical efficiency of 14 water and wastewater companies offering their services in Slovakia from 2019 - 2021. The methodology of N-DEA allows us to assess the activity’s cost and delivery efficiency, and its overall technical efficiency. We show that full cost efficiency was achieved by two small and one large water companies operating in different regions. Three of the largest suppliers of water and wastewater services and one small company achieved the efficient delivery of water services. Overall efficiency was achieved by one large company in 2021 and one small company in 2019 and 2020. The outcome of our empirical analysis demonstrates the excellent skills of managers in technically efficient companies, regardless of company size and region. That outcome may be of interest to regulatory institutions and the management of individual water companies.

P137: Cost Considerations of Untreated Agitation: Direct, Indirect, and Intangible

OBJECTIVE:In the past decade, researchers and advocates have taken important steps toward understanding the full costs of Alzheimer’s disease and related dementias. However, our current approach to framing these costs does not fully consider the behavioral symptoms of dementia, notably agitation. Agitation in Alzheimer’s disease contributes to negative social and financial outcomes for people with the condition, their care partners, and health systems. When left untreated, the negative impact of these outcomes is exacerbated, yet the full scale of this impact is unknown. “Cost Considerations of Untreated Agitation” seeks to propose a framework to help in evaluating the variables that impact these costs.METHODS:We created a model that investigates each stage of Alzheimer’s disease with agitation. This model assesses direct, indirect, and intangible costs of the disease. Direct costs include professional caregiving, non-pharmacological intervention, nursing home costs, healthcare professional consultations, and hospitalizations. Indirect costs included loss of income and value of unpaid caregiving. Intangible costs include the mental health impact of agitation on individuals living with Alzheimer’s and their care partners. Additionally, we used quality-adjusted life years to measure disease burden and health outcomes. Finally, we leveraged qualitative research to overlay the experience of care partners and individuals with lived experience to bring their voice to this work.RESULTS:Results are a tentative framework and describe what additional research and input is necessary in order to create a version with which one can assess the comprehensive costs of untreated agitation in Alzheimer’s. This framework will include perspectives and feedback from individuals with lived experience, care partners, and key opinion leaders in Alzheimer’s research from across the world.CONCLUSION:Agitation has severe consequences on individuals, families, and health systems. Oftentimes one of the first symptoms of Alzheimer’s or dementia, agitation can increase the caregiving responsibilities, trigger placement into nursing homes, and cause severe emotional and physical toll on care partners. We cannot understand the full costs of dementia or AD until we account for untreated agitation vis-à-vis a multi-symptom assessment, therefore an accepted framework is necessary in order to fully consider the costs of untreated agitation.

Cost-Effectiveness of Caplacizumab in the Warranty Program in Immune Thrombotic Thrombocytopenic Purpura in the USA

Background Immune thrombotic thrombocytopenic purpura (iTTP) is a rare, life-threatening thrombotic microangiopathy. Caplacizumab is a humanized nanobody that inhibits formation of microthrombi in iTTP by disrupting binding of von Willebrand factor to platelets. It is the only treatment approved in combination with plasma exchange therapy (PEX) and immunosuppression (IS) for the treatment of iTTP. The United Kingdom National Institute for Health and Care Excellence (NICE) committee reviewed cost-effectiveness of caplacizumab. The committee concluded that addition of caplacizumab to PEX+IS is cost-effective and recommended that the drug be reimbursed in the UK. The Sanofi Promise Warranty Program ® (SPWP) was introduced in January 2023 in the US. It refunds the full cost of caplacizumab to the hospital when treatment is discontinued due to non-response defined as refractoriness (patient with platelet counts <50 × 10 9/L after 4 days of combined treatment with caplacizumab and PEX+IS; up to 6 doses are refunded), or exacerbation (new drop in platelet count after initial platelet count normalization [>150 × 10 9/L], necessitating re-initiation of PEX after ruling out any causes for the drop in platelet count other than iTTP pathophysiology, up to 12 pre-exacerbation doses are refunded). Objectives To evaluate the cost-effectiveness of adding caplacizumab to PEX+IS from a US perspective within the context of SPWP. Methods The NICE model was adapted to the US setting by replacing UK costs with US costs and discount rates. All clinical assumptions and structure remain unchanged. Clinical inputs were derived from the HERCULES trial (NCT02553317) intent-to-treat population (mean age: 46 years; females: 69%, exacerbation rates: 4.17% during double blind phase and 12.50% in total; refractoriness: 0%). The model consisted of a 3-month decision tree, which captured patient treatment and outcomes over the acute iTTP episode, followed by a long-term Markov model (time horizon: up to 55 years; 3-monthly cycles; Figure 1). An annual discount rate of 3% was applied for both costs and quality-adjusted life-years (QALYs). Under the SPWP, the cost of caplacizumab was assumed to be $0 for refractory patients and those who exacerbate early, no discount was applied for patients who experience exacerbations after drug discontinuation, however, clinical outcomes were captured. Results Prior to the SPWP, caplacizumab addition to PEX+IS delivered a gain of 1.75 QALYs (2.96 life-years [LYs]) as compared with PEX+IS alone, at an increased lifetime cost of $256,000. The incremental cost effectiveness ratio (ICER) was $146,350 per QALY and $86,420 per LY gained ( Table 1). An estimated 4.17% of treated patients qualified for the SPWP. With this outcomes-based program, the ICER improved to $138,480 per QALY and $81,780 per LY gained, respectively ( Table 1). Conclusion Based on these analyses using the UK NICE model adapted with US costs, caplacizumab is cost-effective considering WTP threshold of $150,000 to $200,000 and has improved cost-effectiveness when the warranty program is taken into account. Outcomes based programs can improve the cost effectiveness of a treatment in addition to mitigating concerns of perceived uncertainty of efficacy in treating patients with iTTP in the US.

MANAGEMENT STRATEGY OF THE SUMEDANG REGENCY REGIONAL PUBLIC DRINKING WATER COMPANY IN REALIZING CLEAN WATER SUPPLY

In an effort to realize better performance of government organizations in providing services to the community, implementing strategic management for public sector organizations is very important to increase performance effectiveness. After the change in form from a Regional Drinking Water Company (PDAM) to a Regional Public Company (Perumda), the Tirta Medal Sumedang drinking water company was very active in making management improvements. Especially when this company was assessed by the Sumedang Regency DPRD in 2019 as having experienced mismanagement, resulting in losses of up to billions of rupiah. This research aims to understand the application of strategic management in realizing the performance of public sector organizations in Sumedang Regency. Research on strategic management implemented after experiencing losses is very interesting and very important to do. This research uses a qualitative approach. The research results show that in the last two years the strategic management implemented has focused on efforts to restore the trust of the community as customers, the Regional Government as owners, and company employees as implementers. This is carried out simultaneously through: strategies for improving the quality, quantity and continuity of services, increasing service coverage, and realizing Full Cost Recovery, as well as increasing more professional human resources.

Evaluasi Penetapan Tarif Air Minum Pada Blud Air Minum Kota Cimahi

Clean water is one of the necessities of life. Almost all human activities require clean water, from drinking, bathing, cooking, washing and other activities. In Indonesia, Regional Drinking Water Companies (PDAMs) are responsible for community drinking water services. The Cimahi City Government organized drinking water services for the community by providing UPTD Air Minum in 2014 and became BLUD Air Minum in 2020 to gain more flexibility in managing the economy. BLUD Cimahi City's revenue comes from water sales, so it is expected that the fixed tariff will get optimal revenue while being able to cover company expenses. One of the principles of water tariff setting is full cost coverage, i.e. that all company costs can be covered by tariff revenues. Therefore, to achieve this principle, a Break Even Point calculation is conducted, i.e. where the total revenue from the sales volume is equal to the total costs. Through this research, it can be determined whether the drinking water tariff of BLUD Air Minum Cimahi City can cover all company costs. The research used is a qualitative and descriptive approach. Information was obtained through interviews and documentation. The results of this study indicate that BLUD Air Minum is appropriate in setting the Drinking Water tariff, because at the beginning of the fourth quarter or October, the Drinking Water tariff revenue has reached the break-even point.Keywords: Tariff, Cost, Break Even Point
 Keywords: Tariff, Cost, Break Even Point

A perspective into full cost recovery within a core facility/shared resource lab.

Here we outline a vignette of the Bioscience Technology Facility (BTF) at the University of York as a singular exemplar of the Full Cost Recovery model. It is fully appreciated that every facility operates slightly differently, and each are subject to various rules at the institutional, regional and national level. Understanding the regulations that need to be followed for your cost recovery model may require discussion with your administrators to ensure compliance regulations for your Institution and governing bodies are followed. The below is almost a pick and mix of ways of working. It is, however, one of the few examples that is able to fully recover its operating costs within an academic environment and has sought and obtained full institutional and funders support. This model is now being much more widely adopted across the United Kingdom although again always with slightly different interpretations.

ANALISIS KELAYAKAN EKONOMI PENGOPERASIAN SISTEM PENYEDIAAN AIR MINUM (SPAM) DI PULAU NUSA PENIDA - KABUPATEN KLUNGKUNG

Water is the most basic need for living things, it follows population growth and development activities as in Nusa Penida Island. The water supply on this island comes from SPAM Penida and SPAM Guyangan. The Central and Provincial Governments of Bali provide operational subsidies of more than 7 billion on average. Perumda Panca Mahottama’s services also can’t cover all villages on this island. It means SPAM management is not yet economical, and the service is not optimal. The purpose of this economic feasibility analysis is to determine the economic feasibility of SPAM in terms of Full Cost Recovery and appropriate tariffs so that operational costs are proportional to income. To determine the economic feasibility conditions, a study was conducted to evaluate the value of current tariff (2021). The result is Opex value is bigger than the income value. This results in a NCF value of (-Rp.2,610,621,409.00). The operational cost is IDR.7,164,857,259.00/year with total production 1,530,362.88m3/year. The FCR value obtained was IDR.4,681.80/m3. The average production cost is IDR.2,975.92/m3, which means there will still be a loss in 2021 of IDR1,705.99/m3. Analysis was conducted based on the trial error method with calculation period of 15 years, with 3 different tariff systems, alternative 1, tariff with the same value IDR.4,100/m3 from 2023 to 2036, alternative 2 tariff is IDR.3,500 in 2023 to 2027 increase by IDR.1,000/m3 in 2028 to IDR.4,500/m3 until 2036. Alternative 3 tariff is IDR.3,000/m3 in 2023 increase by IDR.500/m3 in 2024 to 2026 and settled at a rate IDR.4,500/m3 until 2036.
 Keywords: SPAM; feasibility; economy; tariff

Profitability analysis of Binadhan-20 production in some selected areas of Bangladesh

This study was conducted to analyze the profitability of Binadhan-20 producing farmers in Mymensingh, Jamalpur and Rangpur districts of Bangladesh. This study was based on primary data which were collected from 150 Binadhan-20 producing farmers. In the sampled areas data were collected through pre-designed interview schedule from February-March, 2022 for achieving the purpose. In the study, costs and return analysis were done on both cash cost and full cost basis for estimating profitability. The cultivation of Binadhan-20 was profitable from the viewpoint of the farmers. The study found that Binadhan-20 production is profitable. The average net return per hectare was Tk. 29964. The net return was highest in Rangpur (Tk. 31735/ha) followed by Mymensingh (Tk. 30142/ha) and Jamalpur (Tk. 28015/ha), respectively. Benefit cost ratio was 1.41 and 2.02 on full cost and cash cost basis implying that the Binadhan-20 cultivation at farm level was profitable. Cobb-Douglas production function was chosen to determine the factor affecting gross return of Binadhan-20 production. All of the factors namely, human labour cost, power tiller cost, seed cost, fertilizer cost, irrigation cost, wedding cost and insecticides cost were statistically significant and positive. The regression coefficients for farming experience and agricultural training under all areas had negative but significant relationship at 5% and 10% level, respectively. The regression coefficient of age was positive and significant at 5% level. Under all areas, the regression coefficient of education and farm size was positive but not significant. The farmers in the study areas encountered some constraints to Binadhan-20 production. The first ranked constraint was unavailability of seeds in all areas (92%). Other constraints were lack of training (65%), lack of technical know-how (40%), natural calamities (36%), lack of capital (26%) and low education level of farmers (14%). The economic return of Binadhan-20 production encouraging to the farmer’s for more production. Bangladesh J. Nuclear Agric, 37(1): 81-90, 2023