Resource and cost management

Educational lecture notes contains the fundamentals of a general theory of resource and cost management, classification of costs for decision-making, methods of constructing cost functions of the enterprise, analysis of the relationship between costs, volume and profits, the methods and systems of cost calculation, principles of cost management system. Designed for students directions 073 «Management» and 076 «Entrepreneurship, trade and exchange activity»

IVOA Recommendation: IVOA Photometry Data Model

The Photometry Data Model (PhotDM) standard describes photometry filters, photometric systems, magnitude systems, zero points and its interrelation with the other IVOA data models through a simple data model. Particular attention is given necessarily to optical photometry where specifications of magnitude systems and photometric zero points are required to convert photometric measurements into physical flux density units

The impact of concentrated pig production in Flanders : a spatial analysis

Historically concentrated livestock production and, consequently, manure production and management in Belgium have resulted in severe environmental impacts. One major impact, nitrate leaching from soil to surface water, is being tackled through the European Nitrates Directive by imposing strict fertilization standards. However, another significant impact of manure management is the emission of greenhouse gasses (GHG - CO2, CH4, NH3 and N2O) into the air, thereby contributing to global warming. Calls have been made to reduce the high manure pressure and related environmental effects in Belgium by relocating and more evenly spreading livestock production. This paper explores the spatial spreading of CO2-equivalent emissions from livestock production in Belgium and attempt to answer the following question: ‘Can spatial reallocation of livestock production in Belgium reduce the impact of GHG emissions?’. This question is translated into several research objectives: 1) conduct an economic (cost minimization) and environmental (GHG minimization) optimization for 3 manure management scenarios, 2) determine the main differences between both approaches, and 3) determine the marginal spatial impact on CO2 emissions of a decrease in manure pressure (i.e., increased spreading of pig production). To conduct the analysis, a model was developed that builds on the spatial mathematical programming multi-agent manure allocation model developed by Van der Straeten et al. (2010). Three options for manure management are inserted: transport of raw manure from nutrient excess to nutrient deficit areas, biological treatment of manure (manure processing) and manure separation. The model optimizes, at municipal level, either the cost-efficiency, either the environmental effect of the manure market in Belgium based on Belgian fertilization standards. While cost-efficiency is calculated based on transport distances and cost of manure separation and processing, GHG emissions, and hence, carbon footprint, are determined based on a life cycle analysis type calculation. The results of the model simulations show that, while the economic optimum is reached by maximizing the transport of raw manure until fertilization standards are fulfilled and subsequently separating and processing the excess manure, the environmental optimum, from a carbon footprint point of view, is reached by separating all manure as this option has the lowest CO2 emissions, mainly due to the limited manure storage time. Moreover, the analyses indicate that rearrangement of the spatial spreading of livestock production in Belgium will not substantially decrease CO2 emissions. As manure storage is the main contributor to the carbon footprint, solutions should rather lie in changing these storage systems

Ontological Reengineering for Reuse

This paper presents the concept of Ontological Reengineering as the process of retrieving and transforming a conceptual model of an existing and implemented ontology into a new, more correct and more complete conceptual model which is reimplemented. Three activities have been identified in this process: reverse engineering, restructuring and forward engineering. The aim of Reverse Engineering is to output a possible conceptual model on the basis of the code in which the ontology is implemented. The goal of Restructuring is to reorganize this initial conceptual model into a new conceptual model, which is built bearing in mind the use of the restructured ontology by the ontology/application that reuses it. Finally, the objective of Forward Engineering is output a new implementation of the ontology. The paper also discusses how the ontological reengineering process has been applied to the Standard-Units ontology [18], which is included in a Chemical-Elements [12] ontology. These two ontologies will be included in a Monatomic-Ions and Environmental-Pollutants ontologies