Managerial Medical Cost Accounting, Structure, Modeling, and Behavior

Author(s):  
David Marcinko ◽  
Hope Hetico
1991 ◽  
Vol 28 (3) ◽  
pp. 161-167 ◽  
Author(s):  
Robert D. Langer ◽  
Rachel Wark ◽  
Lawrence J. Schneiderman ◽  
Robert M. Kaplan ◽  
John P. Anderson ◽  
...  

Author(s):  
Anna Kostyakova

One of the most important management aspects of cost accounting is their classification. It is for the correct organization of cost accounting production in accordance with their features, composition and value in production process, as well as for the needs of control, analysis, calculation cost and cost management are divided into groups on the basis of which are determined by the purpose of classification or the target approach. The issue of classification of production costs in economics has long been given considerable attention. However, a single classification of costs that would satisfy all researchers and practitioners has not yet been developed. Most domestic and foreign scientists consider the classification of costs, taking into account the economic processes of industrial enterprises, ignoring agriculture, which has specific features. The article is devoted to the study of the target (functional) approach to the classification of production costs, in particular in the aspect of planning, management, control and regulation, taking into accounts the peculiarities of growing crop products. The dependence and influence of technological features of crop production on the size and behavior of costs when grouped into variables and constants are studied. The study concluded that, taking into account the technological features of growing crop products, costs during the growing season of crop production are determined by the cultivated area under a particular crop, and during harvesting and primary processing – the volume of production of a particular product. The importance of taking into account the concept of “responsibility centers” in the control and regulation of costs, the importance of separating this concept from the concept of the place of origin of costs within the objectives, coverage and responsibility. Examples of the distinction between cost centers and centers of responsibility in the field of crop production are given. The expediency of the budgeting process and its role in grouping costs into planned and unscheduled are considered. The importance of accounting and grouping of costs for productive and unproductive costs in crop production is proposed.


2013 ◽  
Vol 712-715 ◽  
pp. 2917-2924
Author(s):  
Han Shu Zang ◽  
Qing Chao Sun ◽  
Jun Liang Wu ◽  
Chuan Lei Wang

Product conceptual feature modeling based on energy saving is established. Through having decomposed the general functions, product design information of every function unit is extracted and converted into energy eigenvector. The combination of every function unit becomes functional chain and the function model is got. Using the bond graph and state space theory, principal analysis and behavior modeling is developed. Structure modeling is established based on function modeling and behavior modeling, comprehensively considered energy consumption influencing factors in structure modeling. Function-behavior-Structure modeling is put forward and product conceptual feature modeling based on energy saving is realized.


2018 ◽  
Vol 41 ◽  
Author(s):  
Peter DeScioli

AbstractThe target article by Boyer & Petersen (B&P) contributes a vital message: that people have folk economic theories that shape their thoughts and behavior in the marketplace. This message is all the more important because, in the history of economic thought, Homo economicus was increasingly stripped of mental capacities. Intuitive theories can help restore the mind of Homo economicus.


2019 ◽  
Vol 42 ◽  
Author(s):  
Jeffrey R. Alberts ◽  
Christopher Harshaw ◽  
Gregory E. Demas ◽  
Cara L. Wellman ◽  
Ardythe L. Morrow

Abstract We identify the significance and typical requirements of developmental analyses of the microbiome-gut-brain (MGB) in parents, offspring, and parent-offspring relations, which have particular importance for neurobehavioral outcomes in mammalian species, including humans. We call for a focus on behavioral measures of social-emotional function. Methodological approaches to interpreting relations between the microbiota and behavior are discussed.


Author(s):  
N. David Theodore ◽  
Mamoru Tomozane ◽  
Ming Liaw

There is extensive interest in SiGe for use in heterojunction bipolar transistors. SiGe/Si superlattices are also of interest because of their potential for use in infrared detectors and field-effect transistors. The processing required for these materials is quite compatible with existing silicon technology. However, before SiGe can be used extensively for devices, there is a need to understand and then control the origin and behavior of defects in the materials. The present study was aimed at investigating the structural quality of, and the behavior of defects in, graded SiGe layers grown by chemical vapor deposition (CVD).The structures investigated in this study consisted of Si1-xGex[x=0.16]/Si1-xGex[x= 0.14, 0.13, 0.12, 0.10, 0.09, 0.07, 0.05, 0.04, 0.005, 0]/epi-Si/substrate heterolayers grown by CVD. The Si1-xGex layers were isochronally grown [t = 0.4 minutes per layer], with gas-flow rates being adjusted to control composition. Cross-section TEM specimens were prepared in the 110 geometry. These were then analyzed using two-beam bright-field, dark-field and weak-beam images. A JEOL JEM 200CX transmission electron microscope was used, operating at 200 kV.


Author(s):  
Peter Pegler ◽  
N. David Theodore ◽  
Ming Pan

High-pressure oxidation of silicon (HIPOX) is one of various techniques used for electrical-isolation of semiconductor-devices on silicon substrates. Other techniques have included local-oxidation of silicon (LOCOS), poly-buffered LOCOS, deep-trench isolation and separation of silicon by implanted oxygen (SIMOX). Reliable use of HIPOX for device-isolation requires an understanding of the behavior of the materials and structures being used and their interactions under different processing conditions. The effect of HIPOX-related stresses in the structures is of interest because structuraldefects, if formed, could electrically degrade devices.This investigation was performed to study the origin and behavior of defects in recessed HIPOX (RHIPOX) structures. The structures were exposed to a boron implant. Samples consisted of (i) RHlPOX'ed strip exposed to a boron implant, (ii) recessed strip prior to HIPOX, but exposed to a boron implant, (iii) test-pad prior to HIPOX, (iv) HIPOX'ed region away from R-HIPOX edge. Cross-section TEM specimens were prepared in the <110> substrate-geometry.


2012 ◽  
Vol 13 (4) ◽  
pp. 111-119 ◽  
Author(s):  
Alexandra Hollo

Language development is the foundation for competence in social, emotional, behavioral, and academic performance. Although language impairment (LI) is known to co-occur with behavioral and mental health problems, LI is likely to be overlooked in school-age children with emotional and behavioral disorders (EBD; Hollo, Wehby, & Oliver, in press). Because language deficits may contribute to the problem behavior and poor social development characteristic of children with EBD, the consequences of an undiagnosed language disorder can be devastating. Implications include the need to train school professionals to recognize communication deficits. Further, it is critically important that specialists collaborate to provide linguistic and behavioral support for students with EBD and LI.


1999 ◽  
Vol 4 (6) ◽  
pp. 5-6

Abstract Personality disorders are enduring patterns of inner experience and behavior that deviate markedly from those expected by the individual's culture; these inflexible and pervasive patterns reflect issues with cognition, affectivity, interpersonal functioning and impulse control, and lead to clinically significant distress or impairment in social, occupational, or other important areas of functioning. The AMA Guides to the Evaluation of Permanent Impairment, Fourth Edition, defines two specific personality disorders, in addition to an eleventh condition, Personality Disorder Not Otherwise Specified. Cluster A personality disorders include paranoid, schizoid, and schizotypal personalities; of these, Paranoid Personality Disorder probably is most common in the legal arena. Cluster B personality disorders include antisocial, borderline, histrionic, and narcissistic personality. Such people may suffer from frantic efforts to avoid perceived abandonment, patterns of unstable and intense interpersonal relationships, an identity disturbance, and impulsivity. Legal issues that involve individuals with cluster B personality disorders often involve determination of causation of the person's problems, assessment of claims of harassment, and assessment of the person's fitness for employment. Cluster C personality disorders include avoidant, dependent, and obsessive-compulsive personality. Two case histories illustrate some of the complexities of assessing impairment in workers with personality disorders, including drug abuse, hospitalizations, and inpatient and outpatient psychotherapy.


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