Search results for: low maintenance costs

Authors: F. Fatoye, C. E. Mbada, T. Gebrye, A. O. Ogunsola, C. Fatoye, O. Oyewole

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Musculoskeletal disorders (MSDs) such as low back pain (LBP), cervical spondylosis (CSPD), sprain, osteoarthritis (OA), and post immobilization stiffness (PIS) have a major impact on individuals, health systems and society in terms of morbidity, long-term disability, and economics. This study estimated the direct and indirect costs of common MSDs in Osun State, Nigeria. A review of medical charts for adult patients attending Physiotherapy Outpatient Clinic at the Obafemi Awolowo University Teaching Hospitals Complex, Osun State, Nigeria between 2009 and 2018 was carried out. The occupational class of the patients was determined using the International Labour Classification (ILO). The direct and indirect costs were estimated using a cost-of-illness approach. Physiotherapy related health resource use, and costs of the common MSDs, including consultation fee, total fee charge per session, costs of consumables were estimated. Data were summarised using descriptive statistics mean and standard deviation (SD). Overall, 1582 (Male = 47.5%, Female = 52.5%) patients with MSDs population with a mean age of 47.8 ± 25.7 years participated in this study. The mean (SD) direct costs estimate for LBP, CSPD, PIS, sprain, OA, and other conditions were $18.35 ($17.33), $34.76 ($17.33), $32.13 ($28.37), $35.14 ($44.16), $37.19 ($41.68), and $15.74 ($13.96), respectively. The mean (SD) indirect costs estimate of LBP, CSPD, PIS, sprain, OA, and other MSD conditions were $73.42 ($43.54), $140.57 ($69.31), $128.52 ($113.46), sprain $140.57 ($69.31), $148.77 ($166.71), and $62.98 ($55.84), respectively. Musculoskeletal disorders contribute a substantial economic burden to individuals with the condition and society. The unacceptable economic loss of MSDs should be reduced using appropriate strategies. Further research is required to determine the clinical and cost effectiveness of strategies to improve health outcomes of patients with MSDs. The findings of the present study may assist health policy and decision makers to understand the economic burden of MSDs and facilitate efficient allocation of healthcare resources to alleviate the burden associated with these conditions in Nigeria.

Keywords: economic burden, low back pain, musculoskeletal disorders, real-world

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Authors: Mohammed Russedul Islam, Shah M. Muniruzzaman, M. Kamrul-Al-Masud, Syed Sadat Morshed

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Bangladesh is one of the most climate vulnerable countries in the world. According to scientists it is predicted that temperature will raise 1-3% and precipitation 20% by 2050 in Bangladesh. Increased temperature and precipitation will deteriorate pavement structure in an accelerated rate. The study has found that pavement life will reduce significantly due to rise in temperature and precipitation in in a coastal road in Bangladesh. It will cause to increase the maintenance cost of the road. The study has found that reduction in pavement life will be caused due the decrease in stiffness and strength parameters of the pavement material due to high temperature and precipitation. It has found that use of new material costlier than the existing one will be necessary to prevent the reduction of pavement life. Eventually it will increase the re-construction cost of the road. The study has used mechanistic-empirical analysis method with a software GAMES (General analysis on multi-layered elastic systems) to find out the effect of temperature and precipitation rise on the pavement life. The study will help to guide road engineers of Bangladesh to prepare in advance to fight with the climate change effect.

Keywords: climate change, maintenance cost, mechanistic-empirical method, pavement life

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Authors: Mohammad Ranjbar, Mohammad Bazyar, Blake Angell, Thomas Lung, Yibeltal Assefa

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Background: Current health insurance programs in Iran suffer from low enrolment and are not sufficient to attain the country to universal health coverage (UHC). We hypothesize that improving the enrollment rate and moving towards a more sustainable UHC can be achieved by improving the benefits package and providing new incentives. The objective of this study is to assess public preferences and willingness to pay (WTP) for social health insurance (SHI) in Iran. Methods: A discrete choice experiment (DCE) was conducted in 2021, using a self-administered questionnaire on 500 participants to estimate WTP and determine individual preferences for the SHI in Yazd, Iran. Respondents were presented with an eight-choice set and asked to select their preferred one. In each choice set, scenarios were described by eight attributes with varying levels. The conditional logit regression model was used to analyze the participants' preferences. Willingness to pay for each attribute was also calculated. Results: Most included attributes were significant predictors of the choice of a health insurance package. The maximum coverage of hospitalization costs in the private sector, ancillary services such as glasses, canes, etc., as well as coverage for hospitalization costs in the public sector and drug costs, were the most important determining factors for this choice. Coverage of preventive dental care did not significantly influence respondent choices. Estimating WTP showed that individuals are willing to pay more for higher financial protection, particularly against private sector costs; the WTP to increase the coverage of hospitalization costs in the private sector from 50% to 90% is estimated at 362,068 IR, Rials per month. Conclusion: This study identifies the key factors that the population value with regard to health insurance and the tradeoffs they are willing to make between them. Hospitalization, drugs, and ancillary services were the most important determining factors for their choice. The data suggest that additional resources coming into the Iranian health system might best be prioritized to cover hospitalization and drug costs and those associated with ancillary services.

Keywords: social health insurance, preferences, discrete choice experiment, willingness to pay

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Authors: Sahani Rathnasiri, Pritee Ray, Sardar M. N. Isalm, Carlos A. Vega-Mejia

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This study develops a cooperative game theory-based cost-sharing contract model for a business to consumer (B2C) e-commerce supply chain to minimize the overall supply chain costs and the individual costs within an information asymmetry scenario. The objective of this study is to address the issues of strategic interactions among the key players of the e-commerce supply chain operation, which impedes the optimal operational outcomes. Game theory has been included in the field of supply chain management to resolve strategic decision-making issues; however, most of the studies are limited only to two-echelons of the supply chains. Multi-echelon supply chain optimizations based on game-theoretic models are less explored in the previous literature. This study adopts a cooperative game model to focus on the common payoff of operations and addresses the issues of information asymmetry and coordination of a three-echelon e-commerce supply chain. The cost-sharing contract model integrates operational features such as production, inventory management and distribution with the contract related constraints. The outcomes of the model highlight the importance of maintaining lower operational costs by all players to obtain benefits from the cost-sharing contract. Further, the cost-sharing contract ensures true cost revelation, and hence eliminates the information asymmetry issues among the players. Comparing the results of the contract model with the de-centralized e-commerce supply chain operation further emphasizes that the cost-sharing contract derives Pareto-improved outcomes and minimizes the costs of overall e-commerce supply chain operation.

Keywords: cooperative game theory, cost-sharing contract, e-commerce supply chain, information asymmetry

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Authors: Ayoade Adeyemi, Leo Nherera, Paul Trueman, Antje Emmermann

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Background and objectives: Radiofrequency (RF) generated plasma chondroplasty is considered a promising treatment alternative to mechanical debridement (MD) with a shaver. The aim of the study was to perform a cost-effectiveness analysis comparing costs and outcomes following COBLATION chondroplasty versus mechanical debridement in patients with knee pain associated with a medial meniscus tear and idiopathic ICRS grade III focal lesion of the medial femoral condyle from a payer perspective. Methods: A decision-analytic model was developed comparing economic and clinical outcomes between the two treatment options in German patients following knee chondroplasty. Revision rates based on the frequency of repeat arthroscopy, osteotomy and conversion to total knee replacement, reimbursement costs and outcomes data over a 4-year time horizon were extracted from published literature. One-way sensitivity analyses were conducted to assess uncertainties around model parameters. Threshold analysis determined the revision rate at which model results change. All costs were reported in 2016 euros, future costs were discounted at a 3% annual rate. Results: Over a 4 year period, COBLATION chondroplasty resulted in an overall net saving cost of €461 due to a lower revision rate of 14% compared to 48% with MD. Threshold analysis showed that both options were associated with comparable costs if COBLATION revision rate was assumed to increase up to 23%. The initial procedure costs for COBLATION were higher compared to MD and outcome scores were significantly improved at 1 and 4 years post-operation versus MD. Conclusion: The analysis shows that COBLATION chondroplasty is a cost-effective option compared to mechanical debridement in the treatment of patients with a medial meniscus tear and idiopathic ICRS grade III defect of the medial femoral condyle.

Keywords: COBLATION, cost-effectiveness, knee chondroplasty, mechanical debridement

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Authors: Chin-Chih Chang

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Many manufacturing systems suffer failures due to complex degradation processes and various environment conditions such as random shocks. Consider an operating system is subject to random shocks and works at random times for successive jobs. When successive jobs often result in production losses and performance deterioration, it would be better to do maintenance or replacement at a planned time. A preventive replacement (PR) policy is presented to replace the system before a failure occurs at a continuous time T. In such a policy, the failure characteristics of the system are designed as follows. Each job would cause a random amount of additive damage to the system, and the system fails when the cumulative damage has exceeded a failure threshold. Suppose that the deteriorating system suffers one of the two types of shocks with age-dependent probabilities: type-I (minor) shock is rectified by a minimal repair, or type-II (catastrophic) shock causes the system to fail. A corrective replacement (CR) is performed immediately when the system fails. In summary, a generalized maintenance model to scheduling replacement plan for an operating system is presented below. PR is carried out at time T, whereas CR is carried out when any type-II shock occurs and the total damage exceeded a failure level. The main objective is to determine the optimal continuous schedule time of preventive replacement through minimizing the mean cost rate function. The existence and uniqueness of optimal replacement policy are derived analytically. It can be seen that the present model is a generalization of the previous models, and the policy with preventive replacement outperforms the one without preventive replacement.

Keywords: preventive replacement, working time, cumulative damage model, minimal repair, imperfect maintenance, optimization

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Authors: Jose Gois

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The paper presents the development of a porous porcelain frappe with thermochromic visualization for port wines, having as a partner the Institute of Vinhos do Douro and Porto. This ceramic frappe is intended to promote the cooling and maintenance of the temperature of port wines through porous ceramic materials, consisting of a porcelain composite with sawdust addition, so as to contain, on the one hand, the similar cooling properties of the terracotta and, on the other, the resistance of materials such as porcelain. The application of the thermochromic element makes it possible to see if the wine is at optimal service temperatures, allowing users to drink the wine in the ideal conditions and contributing to more efficient maintenance of the service.

Keywords: design, frappe, porcelain, porous, thermochromic

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Authors: Lukas Stiburek, Jana Cesnekova, Josef Houstek, Jiri Zeman

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Cellular function depends on mitochondrial function and integrity that is therefore maintained by several classes of proteins possessing chaperone and/or proteolytic activities. In this work, we focused on characterization of LACE1 (lactation elevated 1) function in mitochondrial protein homeostasis maintenance. LACE1 is the human homologue of yeast mitochondrial Afg1 ATPase, a member of SEC18-NSF, PAS1, CDC48-VCP, TBP family. Yeast Afg1 was shown to be involved in mitochondrial complex IV biogenesis, and based on its similarity with CDC48 (p97/VCP) it was suggested to facilitate extraction of polytopic membrane proteins. Here we show that LACE1, which is a mitochondrial integral membrane protein, exists as part of three complexes of approx. 140, 400 and 500 kDa and is essential for maintenance of fused mitochondrial reticulum and lamellar cristae morphology. Using affinity purification of LACE1-FLAG expressed in LACE1 knockdown background we show that the protein physically interacts with mitochondrial inner membrane protease YME1L. We further show that human LACE1 exhibits significant pro-apoptotic activity and that the protein is required for normal function of the mitochondrial respiratory chain. Thus, our work establishes LACE1 as a novel factor with the crucial role in mitochondrial homeostasis maintenance.

Keywords: LACE1, mitochondria, apoptosis, protease

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Authors: Sven Tackenberg, Sönke Duckwitz, Andreas Petz, Christopher M. Schlick

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This paper introduces an extension to the well-established Resource-Constrained Project Scheduling Problem (RCPSP) to apply it to complex maintenance problems. The problem is to assign technicians to a team which has to process several tasks with multi-level skill requirements during a work shift. Here, several alternative activities for a task allow both, the temporal shift of activities or the reallocation of technicians and tools. As a result, switches from one valid work process variant to another can be considered and may be selected by the developed evolutionary algorithm based on the present skill level of technicians or the available tools. An additional complication of the observed scheduling problem is that the locations of the construction sites are only temporarily accessible during a day. Due to intensive rail traffic, the available time slots for maintenance and repair works are extremely short and are often distributed throughout the day. To identify efficient working periods, a first concept of a Bayesian network is introduced and is integrated into the extended RCPSP with pre-emptive and non-pre-emptive tasks. Thereby, the Bayesian network is used to calculate the probability of a maintenance task to be processed during a specific period of the shift. Focusing on the domain of maintenance of the railway infrastructure in metropolitan areas as the most unproductive implementation process at construction site, the paper illustrates how the extended RCPSP can be applied for maintenance planning support. A multi-criteria evolutionary algorithm with a problem representation is introduced which is capable of revising technician-task allocations, whereas the duration of the task may be stochastic. The approach uses a novel activity list representation to ensure easily describable and modifiable elements which can be converted into detailed shift schedules. Thereby, the main objective is to develop a shift plan which maximizes the utilization of each technician due to a minimization of the waiting times caused by rail traffic. The results of the already implemented core algorithm illustrate a fast convergence towards an optimal team composition for a shift, an efficient sequence of tasks and a high probability of the subsequent implementation due to the stochastic durations of the tasks. In the paper, the algorithm for the extended RCPSP is analyzed in experimental evaluation using real-world example problems with various size, resource complexity, tightness and so forth.

Keywords: maintenance management, scheduling, resource constrained project scheduling problem, genetic algorithms

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Authors: Israel Becerril Rosales, Manuel González De La Rosa, Gerardo Villa Sánchez

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In this work, the effects that produce not having a good inventory management is analyzed, in addition of the way that how it affects the storage costs. The research began conducting the historical analysis about stored products, its storage capacity, and distribution. The results were not optimal, since in all its raw materials (RM) have overstocking, the warehouse capacity is only used by 61%, does not have a specific place for each of its RM, causing that the delivery times increases and makes difficult a cyclical inventory. These shortcomings allowed to view and select as design alternatives the inventory ABC, so that depending on the consumption of each RM would be redistributed by using economic amount requested. Also, the Delphi method to ensure the practical applicability of the proposed tool was used, taking in account comments and suggestions of the involved experts, as well as the compliance of NOM-059-SSA1-2015 good manufacturing practices of drug. With the actions implemented, the utilization rate drops of 61% to 32% capacity, it shows that the warehouse was not designed properly due to there is not an industrial engineering area.

Keywords: lead time, improve delivery, storage costs, inventory management

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Authors: G. B. M. Carvalho, V. A. C. Vale, E. T. L. Cöuras Ford

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A heated pool makes it possible to use it during all hours of the day and in the seasons, especially in physiotherapies and sports centers. However, the cost of installation, operation and maintenance often makes it difficult to deploy. In addition, the current global policy for the use of natural resources from energy sources contradicts the most common means of heating swimming pools, such as the use of gas (Natural Gas and Liquefied Petroleum Gas), the use of firewood or oil and the use of electricity (heat pumps and electrical resistances). In this sense, this work focuses on the use of solar water heaters to be used in swimming pools of physiotherapy centers, in order to analyze their viability for this purpose in view of the costs linked to the medium and/or long term heating. For this, materials of low cost, low weight, easy commercial acquisition were used besides easy manufacture. Parameters such as flow, temperature distribution, efficiency and technical-economic feasibility were evaluated.

Keywords: heating, water, pool, solar energy, solar collectors, temperature, efficiency

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Authors: Shedy Maharani Nariswari, Prima Agustia Nova, I. Made Kariasa

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Background. Heart Failure (HF) is a chronic and progressive condition associated with significant morbidity, mortality, health care expenditures, and a high readmission rate over the years. Self‐care is essential to manage chronic heart failure in the long term, and it is related to better outcomes and can enhance the quality of life. Objective. The aims of this study were to describe the relationship between self-care behavior and quality of life among heart failure patients in East Jakarta, Indonesia. Methods. This study used a correlational-descriptive design with a cross-sectional study, the sampling method used purposive sampling method. Self-care was measured using Self-care Heart Failure Index version 6.2, and quality of life was measured using The Minnesota Living with Heart Failure. Pearson correlation and Spearman-rho correlations are used to analyze the data. Results. We recruited 103 patients with HF in both outpatient and inpatient ward: mean age 59.26 ± 11.643 years, 63.1% male. Patients with higher levels of education were associated with higher self-care maintenance (p= 0.007). The patient's average quality of life is quite high, with a score of 72,07 ± 16,89. There were a significant relationship among self-care maintenance (r=0,305, p=0,001), self-care management (r=0,330, p=0,001), and self-care confidence (r=0,335, p=0,001) towards the quality of life. Most participants have inadequate self-care maintenance, self-care management, and self-care confidence (score < 70), while the score of quality of life is categorized as poor. Conclusion. The self-care behaviors were limited among patients living with HF in Indonesia yet was associated with better quality of life. It is necessary to promote health related to knowledge and adherence to self-care behavior so that it can improve the quality of life of heart failure patients. This study can be used as a reference to promote self-care among patients with heart failure, it can help to enhance their quality of life.

Keywords: heart failure, self-care maintenance, self-care management, self-care confidence, quality of life

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Authors: Danijela Tuljak-Suban, Valter Suban

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Food as perishable goods represents a specific and sensitive part in the supply chain theory, since changing of its physical or chemical characteristics considerably influences the approach to stock management. The most delicate phase of this process is transportation, where it becomes difficult to ensure stability conditions that limit the deterioration, since the value of the deterioration rate could be easily influenced by the transportation mode. Fuzzy definition of variables allows taking into account these variations. Furthermore an appropriate choice of the defuzzification method permits to adapt results, as much as possible, to real conditions. In the article will be applied the those methods to the relationship between the deterioration rate of perishable goods and transportation by ship, with the aim: (a) to minimize the total costs function, defined as the sum of the ordering cost, holding cost, disposing cost and transportation costs, and (b) to improve supply chain sustainability by reducing the environmental impact and waste disposal costs.

Keywords: perishable goods, fuzzy reasoning, transport by ship, supply chain sustainability

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Authors: Nuttapimon Bhirommuang, Kulapong Jayanama

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Background: Prevalence of malnutrition in hospitalized patient is higher than general population. As a result of the unawareness of consequence and the more concerning in the other aspects of care, many patients with high risk of malnutrition are unrecognized. Even if malnutrition has been identified as affecting in many patient outcomes, the impact may differ in each population and group of patients. Objectives: The aims of this study were to examine the association between the nutritional status and the length of stay and hospital costs in hospitalized patients, to investigate the factors related these outcomes and to determine the frequency of malnutrition in hospitals. Method: This retrospective cohort study enrolled all patients aged 15 years old or older and admitted in SDMC, Ramathibodi Hospital between 1st January 2016 and 30th September 2016. The nutritional status assessment by Nutrition Alert Form (NAF) was performed by well-trained nurses in all patients at admission. Baseline characteristics were recorded. Length of stay and hospital costs were collected during their hospitalization. Univariate analysis, nonparametric rank test, Kruskal-Wallis test were used to compare means in the case of nonnormally and noncontinuously distributed data. Chi-square used to analyze categorical variables, the nutritional status and the length of stay and hospital costs and identify possible confounding factors (data were analyzed using SPSS version 18.0). Result: Of the 2,906 patients, 3.9% were severe malnutrition (NAF-C score > 10) and 11.4% were moderate malnutrition (NAF-B score 6 - 10). Both length of stay and hospital costs were found significantly higher in more severe malnutrition group (p < 0.001), NAF = A: 3.21 days, 95% CI 3.06-3.35 and 111,544.25 THB, 95% CI 106,994.41 – 116,094.1; NAF = B: 7.54 days, 95% CI 6.32 – 8.76 and 162,302.4 THB, 95% CI 129,557.88 – 195,046.92; NAF =C: 14.77 days, 95% CI 11.34 – 18.2 and 323,572.11 THB, 95% CI 226,958.1 – 420,096.13 (1 THB = 0.03019 USD). Age of each nutritional status group had also significant increase from NAF A to NAF C (p < 0.001): 55.07, 67.03 and 73.88 years old, respectively. Conclusion: The prevalence of malnutrition in Ramathibodi hospital is voluminous. Severe malnutrition screening by NAF is significantly correlated with worse clinical outcome, especially higher length of stay and hospital costs. Elderly is also a significant factor which correlates with malnutrition. The results of this study could change the awareness of health personnel and the practice protocol. Moreover, the further study concerning nutritional support in high-risk group of malnutrition is ongoing to confirm this hypothesis.

Keywords: malnutrition, NAF, length of stay, hospital costs

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Authors: Yoftahe Nigussie

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This research explores the implementation of a vapor absorption refrigeration system (VARS) in mini-bus cars to enhance air conditioning efficiency. The conventional vapor compression refrigeration system (VCRS) in vehicles relies on mechanical work from the engine, leading to increased fuel consumption. The proposed VARS aims to utilize waste heat and exhaust gas from the internal combustion engine to cool the mini-bus cabin, thereby reducing fuel consumption and atmospheric pollution. The project involves two models: Model 1, a two-fluid vapor absorption system (VAS), and Model 2, a three-fluid VAS. Model 1 uses ammonia (NH₃) and water (H₂O) as refrigerants, where water absorbs ammonia rapidly, producing a cooling effect. The absorption cycle operates on the principle that absorbing ammonia in water decreases vapor pressure. The ammonia-water solution undergoes cycles of desorption, condensation, expansion, and absorption, facilitated by a generator, condenser, expansion valve, and absorber. The objectives of this research include reducing atmospheric pollution, minimizing air conditioning maintenance costs, lowering capital costs, enhancing fuel economy, and eliminating the need for a compressor. The comparison between vapor absorption and compression systems reveals advantages such as smoother operation, fewer moving parts, and the ability to work at lower evaporator pressures without affecting the Coefficient of Performance (COP). The proposed VARS demonstrates potential benefits for mini-bus air conditioning systems, providing a sustainable and energy-efficient alternative. By utilizing waste heat and exhaust gas, this system contributes to environmental preservation while addressing economic considerations for vehicle owners. Further research and development in this area could lead to the widespread adoption of vapor absorption technology in automotive air conditioning systems.

Keywords: room, zone, space, thermal resistance

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Authors: Arvind Kumar, Manoj Kumar, Dattatraya H. Nagaraj, Amanpreet Singh, Jayanthi Prattapati

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In recent years, the use of renewable energy resources instead of pollutant fossil fuels and other forms has increased. Photovoltaic generation is becoming increasingly important as a renewable resource since it does not cause in fuel costs, pollution, maintenance, and emitting noise compared with other alternatives used in power applications. In this paper, Perturb and Observe and Incremental Conductance methods are used to improve energy conversion efficiency under different environmental conditions. PI controllers are used to control easily DC-link voltage, active and reactive currents. The whole system is simulated under standard climatic conditions (1000 W/m2, 250C) in MATLAB and the irradiance is varied from 1000 W/m2 to 300 W/m2. The use of PI controller makes it easy to directly control the power of the grid connected PV system. Finally the validity of the system will be verified through the simulations in MATLAB/Simulink environment.

Keywords: incremental conductance algorithm, modeling of PV panel, perturb and observe algorithm, photovoltaic system and simulation results

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Authors: Mohamed Mokhtar, Mostafa F. Shaaban

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Among the challenges facing solar photovoltaic (PV) systems in the United Arab Emirates (UAE), dust accumulation on solar panels is considered the most severe problem that faces the growth of solar power plants. The accumulation of dust on the solar panels significantly degrades output from these panels. Hence, solar PV panels have to be cleaned manually or using costly automated cleaning methods. This paper focuses on initiating cleaning actions when required to reduce maintenance costs. The cleaning actions are triggered only when the dust level exceeds a threshold value. The amount of dust accumulated on the PV panels is estimated using an artificial neural network (ANN). Experiments are conducted to collect the required data, which are used in the training of the ANN model. Then, this ANN model will be fed by the output power from solar panels, ambient temperature, and solar irradiance, and thus, it will be able to estimate the amount of dust accumulated on solar panels at these conditions. The model was tested on different case studies to confirm the accuracy of the developed model.

Keywords: machine learning, dust, PV panels, renewable energy

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Authors: Isa Raquel Alves Soeiro, Cristina Isabel Branco de Sá

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In Portugal, since 2008, there has been a requirement to export the Standard Audit File for Tax Purposes (SAF-T) standard file (in XML format). This file thus gathers tax-relevant information from a company relating to a specific period of taxation. There are two types of SAF-T files that serve different purposes: the SAF-T of revenues and the SAF-T of accounting, which requires taxpayers and accounting firms to invest in order to adapt the accounting programs to the legal requirements. The implementation of the SAF-T accounting file aims to facilitate the collection of relevant tax data by tax inspectors as support of taxpayers' tax returns for the analysis of accounting records or other information with tax relevance (Portaria No. 321-A/2007 of March 26 and Portaria No. 302/2016 of December 2). The main objective of this research project is to verify, through quantitative analysis, what is the cost of compliance of Small and Medium Enterprises (SME) in the district of Leiria in the introduction and implementation of the tax obligation of SAF-T - Standard Audit File for Tax Purposes of accounting. The information was collected through a questionnaire sent to a population of companies selected through the SABI Bureau Van Dijk database in 2020. Based on the responses obtained to the questionnaire, the companies were divided into two groups: Group 1 -companies who are self-employed and whose main activity is accounting services; and Group 2 -companies that do not belong to the accounting sector. In general terms, the conclusion is that there are no statistically significant differences in the costs of complying with the accounting SAF-T between the companies in Group 1 and Group 2 and that, on average, the internal costs of both groups represent the largest component of the total cost of compliance with the accounting SAF-T. The results obtained show that, in both groups, the total costs of complying with the SAF-T of accounting are regressive, which appears to be similar to international studies, although these are related to different tax obligations. Additionally, we verified that the variables volume of business, software used, number of employees, and legal form explain the differences in the costs of complying with accounting SAF-T in the Leiria district SME.

Keywords: compliance costs, SAF-T accounting, SME, Portugal

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Authors: Amela Ajanovic, Reinhard Haas

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Electric vehicles (EVs) are considered as an important means to cope with current environmental problems in transport. However, their high capital costs and limited driving ranges state major barriers to a broader market penetration. The core objective of this paper is to investigate the future market prospects of various types of EVs from an economic and ecological point of view. Our method of approach is based on the calculation of total cost of ownership of EVs in comparison to conventional cars and a life-cycle approach to assess the environmental benignity. The most crucial parameters in this context are km driven per year, depreciation time of the car and interest rate. The analysis of future prospects it is based on technological learning regarding investment costs of batteries. The major results are the major disadvantages of battery electric vehicles (BEVs) are the high capital costs, mainly due to the battery, and a low driving range in comparison to conventional vehicles. These problems could be reduced with plug-in hybrids (PHEV) and range extenders (REXs). However, these technologies have lower CO₂ emissions in the whole energy supply chain than conventional vehicles, but unlike BEV they are not zero-emission vehicles at the point of use. The number of km driven has a higher impact on total mobility costs than the learning rate. Hence, the use of EVs as taxis and in car-sharing leads to the best economic performance. The most popular EVs are currently full hybrid EVs. They have only slightly higher costs and similar operating ranges as conventional vehicles. But since they are dependent on fossil fuels, they can only be seen as energy efficiency measure. However, they can serve as a bridging technology, as long as BEVs and fuel cell vehicle do not gain high popularity, and together with PHEVs and REX contribute to faster technological learning and reduction in battery costs. Regarding the promotion of EVs, the best results could be reached with a combination of monetary and non-monetary incentives, as in Norway for example. The major conclusion is that to harvest the full environmental benefits of EVs a very important aspect is the introduction of CO₂-based fuel taxes. This should ensure that the electricity for EVs is generated from renewable energy sources; otherwise, total CO₂ emissions are likely higher than those of conventional cars.

Keywords: costs, mobility, policy, sustainability,

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Authors: İbrahim Arslan, Mücahit Ünal

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An important issue to ensure justice is to simplify the right to seek justice. But there is a cost of seeking justice in civil law. It costs at least, attorneys' fees and judicial expenses during the beginning and in case of losing a trial. Indeed, most of the people refrain from seeking justice because of these expenses. Therefore, it is not inappropriate to say that the removal of obstacles staying on the way of seeking justice will increase the belief in justice. Legal expenses insurance is a private law contract of insurance in which the insurer is obliged to pay premiums of the insured, to provide the necessary services for the protection of legal interests of the insured person within the agreed scope. This type of insurance is being practiced in the Western world for a long time. The special rights, duties and obligations of the parties to a legal expenses insurance contract shall be governed by the Turkish Commercial Code (TCC) and the contractual agreements which are regularly closed in the form of general terms and conditions. If the number of the legal expenses insurance contracts concluded increase this will definitely improve the percentage of seeking justice before the courts. The general terms and conditions applicable in Turkey generally include litigation costs, referee fees, guarantee fund , enforcement costs , appeal costs borne decision corrections costs. In addition, besides the insured, other family members or the people specified in the policy are protected in the scope of personal/family legal expenses insurance. The commercial law disputes fall outside the scope of coverage in this insurance branch. The insured person chooses his own lawyer and the insurer is not allowed to give advice during the selection of a lawyer. In April 2015, the Prime Minister announced of a new era in the field of legal expenses insurance in Turkey and this announcement excited the insurance industry and legal community.

Keywords: insurance, in the Turkish law on legal protection insurance, legal protection insurance, legal protection

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Authors: Shuen-Tai Wang, Yu-Ching Lin, Hsi-Ya Chang

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Virtualization technologies are experiencing a renewed interest as a way to improve system reliability, and availability, reduce costs, and provide flexibility. This paper presents the development on leverage existing cloud infrastructure and virtualization tools. We adopted some virtualization technologies which improve portability, manageability and compatibility of applications by encapsulating them from the underlying operating system on which they are executed. Given the development of application virtualization, it allows shifting the user’s applications from the traditional PC environment to the virtualized environment, which is stored on a remote virtual machine rather than locally. This proposed effort has the potential to positively provide an efficient, resilience and elastic environment for online cloud service. Users no longer need to burden the platform maintenance and drastically reduces the overall cost of hardware and software licenses. Moreover, this flexible and web-based application virtualization service represent the next significant step to the mobile workplace, and it lets user executes their applications from virtually anywhere.

Keywords: cloud service, application virtualization, virtual machine, elastic environment

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Authors: Masahiko Suzuki, Takashi Kato , Masahiro Kobayashi

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In our company, the monitoring system for signal equipment has already implemented. So, we can know the state of signal equipment, sitting in the control room or the maintenance center. But this system was installed over 20 years ago, so it cannot stand the needs such as 'more stable operation', 'broadband data transfer', 'easy construction and easy maintenance'. To satisfy these needs, we studied the monitoring system using radio communication as a new method which can realize the operation in the terrible environment along railroads. In these studies, we have developed the terminals and repeaters based on the ZigBee protocol and have implemented the application using two different radio bands simultaneously. At last, we got the good results from the fundamental examinations using the developed equipment.

Keywords: monitoring, radio communication, 2 bands, ZigBee

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Authors: Usha S. Adiga, Sachidanada Adiga

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Introduction: Diabetes Mellitus (DM) is one of the most common non-communicable diseases which imposes a large economic burden on the global health-care system. Cost of illness studies in India have assessed the health care cost of DM, but have certain limitations due to lack of standardization of the methods used, improper documentation of data, lack of follow up, etc. The objective of the study was to estimate the cost of illness of uncomplicated versus complicated type 2 diabetes mellitus in Coastal Karnataka, India. The study also aimed to find out the trend of cost of illness of the disease over a decade. Methodology: A prevalence based bottom-up approach study was carried out in two tertiary care hospitals located in Coastal Karnataka after ethical approval. Direct Medical costs like annual laboratory costs, pharmacy cost, consultation charges, hospital bed charges, surgical /intervention costs of 238 diabetics and 340 diabetic patients respectively from two hospitals were obtained from the medical record sections. Patients were divided into six groups, uncomplicated diabetes, diabetic retinopathy(DR), nephropathy(DN), neuropathy(DNeu), diabetic foot(DF), and ischemic heart disease (IHD). Different costs incurred in 2008 and 2017 in these groups were compared, to study the trend of cost of illness. Kruskal Wallis test followed by Dunn’s test were used to compare median costs between the groups and Spearman's correlation test was used for correlation studies. Results: Uncomplicated patients had significantly lower costs (p <0.0001) compared to other groups. Patients with IHD had highest Medical expenses (p < 0.0001), followed by DN and DF (p < 0.0001 ). Annual medical costs incurred were 1.8, 2.76, 2.77, 1.76, and 4.34 times higher in retinopathy, nephropathy, diabetic foot, neuropathy and IHD patients as compared to the cost incurred in managing uncomplicated diabetics. Other costs also showed a similar pattern of rising. A positive correlation was observed between the costs incurred and duration of diabetes, a negative correlation between the glycemic status and cost incurred. The cost incurred in the management of DM in 2017 was found to be elevated 1.4 - 2.7 times when compared to that in 2008. Conclusion: It is evident from the study that the economic burden due to diabetes mellitus is substantial. It poses a significant financial burden on the healthcare system, individual and society as a whole. There is a need for the strategies to achieve optimal glycemic control and operationalize regular and early screening methods for complications so as to reduce the burden of the disease.

Keywords: COI, diabetes mellitus, a bottom up approach, economics

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Authors: Ushir Daya, Zenadene Lazarus, Dimelle Moodley, Ehsan Saghatforoush

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It was found through literature that there is a lack of implementation of the Internet of Things (IoT) incorporated into Building Information Modelling (BIM) in South Africa. The research aims to find if the implementation of IoT into BIM will make BIM more useful during the maintenance stage of buildings and assist facility managers when doing their job. The research will look at the existing problematic areas with building information modelling, specifically BIM 7D. This paper will look at the capabilities of IoT and what issues IoT will be able to resolve in BIM software, as well as how IoT into BIM will assist facility managers and if such an implementation will make a facility manager's job more efficient.

Keywords: internet of things, building information modeling, facilities management, structural health monitoring

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Authors: Ines Antunes, Andrea Massari, Concetta Bartucca

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Greenhouse gasses (GHG) role in the atmosphere has been well known since the 19th century; however, researchers have begun to relate them to climate changes only in the second half of the following century. From this moment, scientists started to correlate the presence of GHG such as CO₂ with the global warming phenomena. This has raised the awareness not only of those who were experts in this field but also of public opinion, which is becoming more and more sensitive to environmental pollution and sustainability issues. Nowadays the reduction of GHG emissions is one of the principal objectives of EU nations. The target is an 80% reduction of emissions in 2050 and to reach the important goal of carbon neutrality. Road sector is responsible for an important amount of those emissions (about 20%). The most part is due to traffic, but a good contribution is also given directly or indirectly from road construction and maintenance. Raw material choice and reuse of post-consumer plastic rather than a cleverer design of roads have an important contribution to reducing carbon footprint. Bituminous membranes can be successfully used as reinforcement systems in asphalt layers to improve road pavement performance against cracking. Composite materials coupling membranes with grids and/or fabrics should be able to combine improved tensile properties of the reinforcement with stress absorbing and waterproofing effects of membranes. Polyglass, with its brand dedicated to road construction and maintenance called Polystrada, has done more than this. The company's target was not only to focus sustainability on the final application but also to implement a greener mentality from the cradle to the grave. Starting from production, Polyglass has made important improvements finalized to increase efficiency and minimize waste. The installation of a trigeneration plant and the usage of selected production scraps inside the products as well as the reduction of emissions into the environment, are one of the main efforts of the company to reduce impact during final product build-up. Moreover, the benefit given by installing Polystrada products brings a significant improvement in road lifetime. This has an impact not only on the number of maintenance or renewal that needs to be done (build less) but also on traffic density due to works and road deviation in case of operations. During the end of the life of a road, Polystrada products can be 100% recycled and milled with classical systems used without changing the normal maintenance procedures. In this work, all these contributions were quantified in terms of CO₂ emission thanks to an LCA analysis. The data obtained were compared with a classical system or a standard production of a membrane. What it is possible to see is that the usage of Polyglass products for street maintenance and building gives a significant reduction of emissions in case of membrane installation under the road wearing course.

Keywords: CO₂ emission, LCA, maintenance, sustainability

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Authors: Ahmad Fahad Alotaibi, Khalid Hamed Hajri, Humoud Hudiban Rashidi

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Intelligent information technology infrastructure is considered one of the enablers to enhance digital transformation in the gas and oil fields to optimize IT infrastructure reliability by supporting operations and maintenance in a safe and secure method to optimize resources. Smart IT buildings, communication rooms and shelters with intelligent technologies can strengthen the performance and profitability of gas and oil companies by ensuring business continuity. This paper describes the advantages of deploying intelligent IT infrastructure in the oil and gas industry by illustrating its positive impacts on some development aspects, for instance, operations, maintenance, safety, security and resource optimization. Moreover, it highlights the challenges and difficulties of providing smart IT services in a remote area and proposes solutions to overcome such difficulties.

Keywords: intelligent IT infrastructure, remote areas, oil and gas field, digitalization

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Authors: Farzad Shidfar, Najmeh Rostami, Ziaodin Mazhari, Fatemeh Hosseini Baharanchi

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Background and Aim: The rate of failure to maintain a reduced weight has been increased. By definition, people who regain about one-third to two-thirds of their lost weight after one year from the end of the dietary treatment and return all the lost weight after 5 years it is called weight regain. This study was performed to find the causes of weight regain and its relationship with biochemical and psychological factors. Materials and Methods: This cross-sectional study was performed by reviewing the files of people who followed the dietary treatment in 1397-1398.seventy-three persons was in the weight regain group, and seventy-three people were in the weight maintenance group. Psychological factors such as depression, anxiety, quality of life, physical activity, and dietary frequency were assessed through a questionnaire, and biochemical factors such as serum insulin and fasting blood sugar were measured. The mean basal energy in the weight regain group was significantly higher than the weight maintenance group (p = 0.004). There was no significant difference between the two groups in terms of food intake and inflammatory index of food. There was no significant difference between the two groups in terms of food intake and inflammatory index of food. Mean serum insulin concentration (p = 0.023), mean fasting blood sugar (p = 0.04) and insulin resistance (p = 0.013) in the weight regain group were higher than the weight maintenance group. The weight maintenance group showed higher insulin sensitivity than the weight regain group (p = 0.005). There was no significant difference between the two groups in terms of psychological indicators. Conclusion: The only body mass index after one year from the end of the treatment period, insulin sensitivity, serum insulin concentration, fasting blood sugar, insulin resistance, selenium intake, and basal energy expenditure Specific and significant with weight regain. However, the significance of insulin resistance, basal energy expenditure, and body mass index after one year from the end of the treatment period was higher than other variables in the weight regain group.

Keywords: body weight maintenance, weight regain, insulin resistance, insulin sensitivity

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Authors: A. Mohamed Mydeen, Pallapa Venkataram

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The learning process needs to be so pervasive to impart the quality in acquiring the knowledge about a subject by making use of the advancement in the field of information and communication systems. However, pervasive learning paradigms designed so far are system automation types and they lack in factual pervasive realm. Providing factual pervasive realm requires subtle ways of teaching and learning with system intelligence. Augmentation of intelligence with pervasive learning necessitates the most efficient way of representing knowledge for the system in order to give the right learning material to the learner. This paper presents a method of representing knowledge for Pervasive Toolroom Maintenance System (PTMS) in which a learner acquires sublime knowledge about the various kinds of tools kept in the toolroom and also helps for effective maintenance of the toolroom. First, we explicate the generic model of knowledge representation for PTMS. Second, we expound the knowledge representation for specific cases of toolkits in PTMS. We have also presented the conceptual view of knowledge representation using ontology for both generic and specific cases. Third, we have devised the relations for pervasive knowledge in PTMS. Finally, events are identified in PTMS which are then linked with pervasive data of toolkits based on relation formulated. The experimental environment and case studies show the accuracy and efficient knowledge representation of toolkits in PTMS.

Keywords: knowledge representation, pervasive computing, agent technology, ECA rules

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Authors: Sneha Shankar, Orlando Buendia, Will Evans

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Alpha-1 antitrypsin deficiency (AATD) is a rare, genetic, and multisystemic condition. Underdiagnosis is common, leading to chronic pulmonary and hepatic complications, increased resource utilization, and additional costs to the healthcare system. Currently, there is limited evidence of the direct medical costs of AATD diagnosis in the UK. This study explores the economic impact of AATD patients during the 3 years before diagnosis and to identify the major cost drivers using primary and secondary care electronic health record (EHR) data. The 3 years before diagnosis time period was chosen based on the ability of our tool to identify patients earlier. The AATD algorithm was created using published disease criteria and applied to 148 known AATD patients’ EHR found in a primary care database of 936,148 patients (413,674 Biobank and 501,188 in a single primary care locality). Among 148 patients, 9 patients were flagged earlier by the tool and, on average, could save 3 (1-6) years per patient. We analysed 101 of the 148 AATD patients’ primary care journey and 20 patients’ Hospital Episode Statistics (HES) data, all of whom had at least 3 years of clinical history in their records before diagnosis. The codes related to laboratory tests, clinical visits, referrals, hospitalization days, day case, and inpatient admissions attributable to AATD were examined in this 3-year period before diagnosis. The average cost per patient was calculated, and the direct medical costs were modelled based on the mean prevalence of 100 AATD patients in a 500,000 population. A deterministic sensitivity analysis (DSA) of 20% was performed to determine the major cost drivers. Cost data was obtained from the NHS National tariff 2020/21, National Schedule of NHS Costs 2018/19, PSSRU 2018/19, and private care tariff. The total direct medical cost of one hundred AATD patients three years before diagnosis in primary and secondary care in the UK was £3,556,489, with an average direct cost per patient of £35,565. A vast majority of this total direct cost (95%) was associated with inpatient admissions (£3,378,229). The DSA determined that the costs associated with tier-2 laboratory tests and inpatient admissions were the greatest contributors to direct costs in primary and secondary care, respectively. This retrospective study shows the role of EHRs in calculating direct medical costs and the potential benefit of new technologies for the early identification of patients with AATD to reduce the economic burden in primary and secondary care in the UK.

Keywords: alpha-1 antitrypsin deficiency, costs, digital health, early diagnosis

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Authors: Valentina Alessandra Carvalho do Vale, Elmo Thiago Lins Cöuras Ford, Rudson de Sousa Lima

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Around the planet Earth, access to clean water is a problem whose importance has increased due to population growth and its misuse. Thus, projects that seek to transform water sources improper (salty and brackish) in drinking water sources are current issues. However, this transformation generally requires a high cost of implementation, operation and maintenance. In this context, the aim of this work is the development of a passive solar distiller for brackish water, made from recycled and durable materials such as aluminum, cement, glass and PVC basins. The results reveal factors that influence the performance and viability of the expansion project.

Keywords: solar distiller, passive distiller, distiller with pyramidal roof, ecologically correct

Procedia PDF Downloads 384