Suchergebnisse

Previous work has looked at wage differentials between the nonprofit and for-profit sectors, without including the cost of fringe benefits in calculating these differentials. This article uses new data to examine the determinants of total compensation in the nonprofit, for-profit, and governance sectors. A significant negative effect from nonprofit status is found.

Abstract
Water-related disasters have caused increasing losses in recent years. Efficient risk reduction policies require accurate assessment approaches, with careful consideration of costs, beyond material damages, which are commonly used in practice. Faced with possible risk reduction scenarios, limited financial resources require an improvement in the quality of cost estimation, thereby contributing to an efficient allocation of resources. This paper reviews the concept of total cost in the context of water-related disasters, elaborating on the typical direct/indirect and tangible/intangible cost categories. These categories are defined and explained, supported by a comprehensive assessment of economic valuation methods. Based on this information, practice relevant suggestions are made concerning the most appropriate methods for different cases in terms of scale, availability of data and of technical resources.

Total cost of ownership is a methodology and philosophy which looks beyond the price of a purchase to include many other purchaserelated costs. This approach has become increasingly important as organizations look for ways to better understand and manage their costs. Examines case studies of 11 firms which use total cost of ownership concepts in purchasing. Based on the case study data and the literature, barriers and benefits associated with the total cost of ownership approach are discussed. The total cost of ownership models used by the case study firms are classified by type as dollar‐based or value‐based, and an example of each is shown. The total cost of ownership models are then further classified by their primary usage: supplier selection or supplier evaluation. This cross classification reveals a strong relationship between model type and model usage. Concludes with a comparison of the models, recommendations for practitioners and a discussion of future research directions.

AbstractThe problem of sequencing jobs on parallel processors when jobs have different available times, due dates, penalty costs and waiting costs is considered. The processors are identical and are available when the earliest job becomes available and continuously thereafter. There is a processor cost during the period when the processor is available for processing jobs. The proposed algorithm finds the sequence (or sequences) with minimum total cost (sum of waiting, penalty and processor costs.). A proof of the algorithm and numerical results are given.