489,751 research outputs found

    A study of project planning on Libyan construction projects

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    Construction projects are regularly faced by scheduling problems causing the projects to finish beyond their predetermined due date; this is a global phenomenon. The main purpose of this study is to consider the problems associated with project planning generally, with specific reference to construction projects in Libya. This study is unique in two respects. First, despite the recent high volume of infrastructure work in the country, there have been few investigations into construction delays in Libya. Secondly, earlier studies have considered the causes or the effects of project delays, whereas the present aim is to evaluate the potential of applying a planning and scheduling technique that is entirely novel in the Libyan context. The paper reports the results of Phase I of this research

    Strategic Planning at Five World-Class Companies

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    Most successful executives know that strategic planning offers the best way to deal with their changing world. Information is central to successful strategic planning. A field study of 5 world-class companies revealed details regarding information used for strategic planning and the role of management accountants in this process. Key executives were interviewed at: 1. Johnson Controls, 2. Coors Brewing Co., 3. Schering-Plough, 4. Xerox, and 5. 3M Company. The executives were interviewed to find out how their companies did strategic planning. Issues addressed included the distinction between strategic and long-range planning, the strategic planning process, information used for strategic planning, and the role of accounting in strategic planning. Results of the field study are discussed

    Origin and evolution of planetary atmospheres

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    Spacecraft and groundbased observations of the atmospheres of solar system objects have provided a definition of their present characteristics and have yielded clues about their past history. Table 1 presents a summary of our current knowledge of the atmospheric properties of all the planets, except Pluto, and several satellites. The masses of these atmospheres range from the very miniscule values for the Moon, Mercury, and Io, to the more substantial values for the Earth, Venus, Mars, and Titan, to the very large values for the giant planets, where the atmosphere constitutes a significant fraction of the total planetary mass. The compositions of these atmospheres encompass ones dominated by rare gases (the Moon and Mercury), ones containing highly oxidized compounds of carbon, nitrogen, and sulfur (the outer three terrestrial planets and Io), and ones with highly reduced gases (Titan and the giant planets). What factors account for this enormous diversity in properties

    Getting a grip on cognitive flexibility

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    Aggregate cost implications of selected Cost-Drivers \ud in the Tanzanian Health Sector\ud

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    \ud Health is an important aspect of life of which one of its determinants is healthcare which is consumed in order to restore back deteriorated health to optimal pre-illness levels. The consumption of healthcare however has cost implications and accounts for a large share of resources directed towards the health sector. In health sector financing, it is vital to identify major cost components and create awareness about the costs of decisions. It is thus vital to identify factors that can cause changes in the cost of identified activities. A number of costly programs have been initiated and some others are on the horizon. In order to create awareness about the financial consequences of these decisions and to draw attention to the financing needs of the health sector, it is considered necessary to analyze the major health sector programs and initiatives with regard to the changes in costs brought about by new strategies, guidelines and interventions (including the adoption of new technologies), and aggregate these costs. The main objective of this study was to identify cost-driving decisions in the health sector. The study methodology comprised of three independent but complementary methodologies and activities: (a) Desk review of literature and documents; (b) Interviews with officials from MOHSW, programs and agencies involved in setting and promoting standards at international level; (c) collection of primary data/information and subsequent analysis of the same. The study reviewed 11 plans, including summary plans like the Health Sector Strategic Plan III and the Primary Health Services Development Program 2007 -2017 and national disease control programme plans/strategies. However, not all of cost-driving decisions in these plans could be integrated into the analysis because the plans are undergoing reprogramming, as the previous cost estimates are regarded not to be realistic relative to achieving plan objectives. In addition the costs of some decisions in some plans/strategies HRH, infrastructure, health care financing strategy, mhealth, etc. are not established or are in the process of being costed or reviewed. It should also be noted that the consultants did not assess all plans/strategies and their associated costs as to their plausibility. This was neither task of the consultants, nor would the time allocated to the study have allowed such an in-depth review. The study reviewed a total of 11 multi-year plans/strategies and found four plans to be affected by costs of decisions. Such decisions are: the adaption of WHO recommendations on Anti-retroviral Treatment eligibility criteria; re-treatment of conventional nets; indoor residual spraying; sustaining availability of long lasting insecticide treated nets (LLINs); provision of delivery kits to pregnant women in public health facilities, and the potential future introduction of a malaria vaccine, human papilloma virus and pneumococcal vaccines, which affect the Health Sector HIV and AIDS Strategic Plan II (HSHSP II) 2008 – 2012, the Malaria Mid-Term Strategic Plan 2008 – 2013 (NMCP), the National Road Map Strategic Plan to Accelerate Reduction of Maternal, Newborn and Child Deaths in Tanzania 2008 – 2015 (the Road Map), and the Expanded Program on Immunization 2010 - 2015 Comprehensive Multi Year Plan (EPI), respectively. The study found that these decisions have a significant cost implication to a tune of US706,688,405overafiveyearperiod20112015.Theinitiallyestimatedcostsofprogramsthatarecurrentlybeingupdated(HSHSPII,EPI,NMCPandtheRoadMap)isUS 706,688,405 over a five year period 2011- 2015. The initially estimated costs of programs that are currently being updated (HSHSP II, EPI, NMCP and the Road Map) is US 2,297,009,378 exclusive of the identified cost drivers. The estimated cost of decisions is about 8 % of the total costs for health sector in Tanzania (HSSP III estimate) and about 3.3% of the 2009 GDP and added nominal per capita health spending/cost of US17.3(2009populationestimate)forfiveyearperiod(annualpercapitacostofUS 17.3 (2009 population estimate) for five year period (annual per capita cost of US 3.46). This expenditure will definitely boost per capita health spending (US13.45in2008/9).However,concertedrevenueeffortisneededifwearetohitHSSPIIItargetofUS 13.45 in 2008/9). However, concerted revenue effort is needed if we are to hit HSSP III target of US 26.6 in 2014/15. The National Strategy for Non-communicable Diseases 2009 – 2015 did not include estimates, while most parts of the National Road Map Strategic Plan to Accelerate Reduction of Maternal, Newborn and Child Deaths in Tanzania 2008 – 2015 are undergoing reprogramming, as the previous cost estimates are regarded not to be realistic relative to achieving plan objectives. The rest of the programs are not significantly affected by cost of decisions. However, the estimated cost is likely to be higher owing to the fact that costs of some decisions in MMAM components such as HRH, infrastructure, health care financing strategy, mhealth, etc. are not established or are in the process of being costed or reviewed. Prevention and treatment of illness are the major strategies used to maintain or improve the health status of a population. Allocation of health resources are usually skewed towards treatment probably because addressing existing illnesses seem a present and clear danger than addressing potential illnesses which is what prevention is all about. Prevention and health promotion however lead to greater benefits than treatment in the long run in the sense that it reduces future demand for treatment than treatment alone does and has stronger merit good characteristics than treatment of illness. Health planning should thus intensify focus on prevention through promoting lifestyle and behaviour changes as well as intensifying prevention and health promotion at community level. Most health sector multi-year plans are characterized by heavy resource dependence on development partners. Such levels of dependence tend to compromise control over some decisions especially those supported by financiers. That is, recipients may be tempted to accept a full funded activity even if there is an ongoing similar activity which ends up creating parallel rather than complementary activities with cost implications. Thus, the financiers and recipients should undertake thorough analysis of potential decisions based on their cost implications (direct and indirect) as well as the time parameters, while avoiding decisions that spin off similar activities rather than complementing the existing ones. This can be facilitated by coordinated analysis from the MOHSW by keeping and monitoring comprehensive cost driver table enriched by inputs from all health sector programs and plans. Continuous reviews of the plans enhance the capacity of programs to adequately identify cost drivers and therefore enhance the planning process. However, reviews are not always undertaken on time and as regular as possible due to lack of resources or transfer of resources set aside for review process to implement other pressing components of the plan. MOHSW should make costing part of the plan a compulsory exercise for approval by the management and should not endorse plans which have not been adequately costed. MOHSW should also consider making reviews of multi-year plans a prerequisite for release of fund for subsequent implementation. Moreover, the reviews should integrate all stakeholders and involve technical people who are knowledgeable in costing and planning. The fact that most of the multi-year plans had indicative budgets, while others are not costed at all, warrants the conclusion that the basic knowledge in costing such as collaboration, parameter assumptions, time, manpower, and resources is lacking. Emphasis should thus be placed on developing and improving costing capacity in the programs as well as the MOHSW in terms of acquiring costing tools and exposure. The MOHSW should ensure that the priority activities of the strategies/plans are funded. This could be done through lobbying the government and other stakeholders for more resources. Protocols such as Abuja Declaration 2001, in which African governments committed themselves to scale up health budget to 15% of the annual budget, could be useful in this end. Also the government and local authorities through laws/bylaws could establish and commit specific sources of resources for the health sector. This should be pursued by keeping a close eye on the ratio of available resources to required resources which can indicate opportunities which development partners can be of help as well as providing an indication of the realism of planning. A review of the plans found the ratio of available resources to required resources to be 76 and 84 percent, respectively, for the Health Sector Strategic Plan III and the Expanded Program on Immunization 2010 – 2015 Comprehensive Multi Year Plan. The Malaria Medium Term Strategic Plan 2008-2013 on the other hand had the lowest ratio of available resources to required resources of 35 percent.\u

    Pretreatment Processes of Biomass for Biorefineries: Current Status and Prospects

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    Producción CientíficaThis article seeks to be a handy document for the academy and the industry to get quickly up to speed on the current status and prospects of biomass pretreatment for biorefineries. It is divided into two biomass sources: vegetal and animal. Vegetal biomass is the material produced by plants on land or in water (algae), consuming sunlight, CO2, water, and soil nutrients. This includes residues or main products from, for example, intensive grass crops, forestry, and industrial and agricultural activities. Animal biomass is the residual biomass generated from the production of food from animals (e.g., manure and whey). This review does not mean to include every technology in the area, but it does evaluate physical pretreatments, microwave-assisted extraction, and water treatments for vegetal biomass. A general review is given for animal biomass based in physical, chemical, and biological pretreatments

    Synthesis of porous silicates

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    The issues of importance and future concern in the synthesis of porous silicates and porous materials that contain a large fraction of silica, e.g. zeolites and other crystalline molecular sieves, are reviewed. The thermodynamics of zeolite synthesis are discussed, including a detailed thermodynamic analysis of the synthesis of pure-silica ZSM-5. The kinetics of porous silicate synthesis are reviewed, with particular emphasis on the control of porous structure formation through the use of organic structure-directing agents. Ordered mesoporous materials are discussed in the context of distinguishing their features from zeolites in order to describe further the unique properties of each class of material. Finally, several unresolved issues in the understanding of the synthesis process are outlined, the resolutions of which would aid in the synthesis of porous silicates by design

    Homeless Veterans: VA Should Improve Reporting on the Benefits Provided by Leases of Unneeded Property

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    [Excerpt] Federal real property is on GAO’s high risk list partly because some agencies, like VA, have large amounts of underutilized or vacant space. In an effort to develop some of these unneeded properties, VA has worked with private partners to convert its unneeded space into supportive housing for veterans and other purposes using EULs. Congress included a provision in statute for GAO to review VA’s EUL program. This report examines: 1) VA’s authorities for managing unneeded property and providing homeless veteran housing; 2) VA’s internal control design for monitoring EULs and collecting accurate data; and 3) VA’s estimates of the financial effect of EULs. To conduct this work, GAO reviewed federal laws and VA guidance, and analyzed VA models for determining an EUL’s financial effect for two lease types: supportive housing and improved VA operations, since these two lease types had the greatest number of EULs. GAO reviewed two EULs from each lease type, selected based on the dollar amount of net benefits. GAO compared VA’s design of the EUL program’s internal control activities to federal standards and interviewed VA officials. Testing the effectiveness of VA’s internal controls was not within GAO’s scope
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