Evaluating cost center productivity

The monthly and yearly productivity summaries were developed and applied to a computer spreadsheet to aid the nurse manager in better understanding and communicating budget issues for diverse ambulatory care departments. A computerized spreadsheet using a commercially available personal computer program, such as Lotus, Quattro Pro, or Excel, can be used to more quickly and accurately track and summarize monthly budget reports. The data can be entered into the spreadsheet either manually or imported by query from the financial mainframe system. Contact your agency's finance or information department for information on how to accomplish this. Periodically acuity and resources should be measured and compared with quality monitors to maintain standards. For the past 10 years, our facility has successfully used this tool to make more informed decisions by identifying trouble spots early, and taking corrective action to avoid crisis management.     

Richer Harvests: A CAI Approach to Teaching Fisheries Economics

A computer spreadsheet is shown to have an important role in helping students come to grips with some of the analytical complexities of the economics of fisheries.     

An analysis of the process generating de facto standards in the PC spreadsheet software market

This paper develops a model to analyze the emergence of de facto or market defined compatibility standards in the market for PC spreadsheet software over the period 1982–1988. The model is capable of integrating diverse fragments of empirical evidence and a number of important theoretical building blocks, in particular the analysis of gateways between different versions of the same package, product preannouncements, and diverse consumer tastes towards intrinsic quality and network externalities. The model also explores the implications of different functional forms for the relationship between installed base and the value of network externalities. The paper finds that at least some enhancements to the basic model of standards have to be incorporated to offer a reasonable approximation to developments in the PC spreadsheet software market. The simplest model of de facto standards is not able to describe developments in this market.     

LEVELIZED COST OF ELECTRICITY GENERATION TECHNOLOGIES

The levelized cost of electricity is estimated for more than 70 electricity production technologies and for two facility ownership sectors. The analysis uses a Lotus 1–2-3 spreadsheet for a consistent approach. The cost effectiveness of several alternative technologies is compared with that of conventional technologies. A variety of owners could build and operate facilities made from these conventional and alternative technologies.     

Performing an event study: An exercise for finance students

This exercise helps instructors teach students how to perform a simple event study. The study tests to see if stocks earn abnormal returns when added to the S&P 500. Students select a random sample of stocks that were added to the index between January 2000 and July 2015. The accompanying spreadsheet calculates cumulative abnormal returns and cumulative abnormal trading volume and plots them in separate graphs. Students are asked to analyze the data and draw conclusions. Through this exercise, students learn how to conduct an event study and determine if a statistically significant event has occurred.     

Using a spreadsheet/table template for economic value added analysis

Translating clinical research into practical applications that are cost effective has received significant attention as staff nurses attempt to expand new knowledge into an already complex daily workflow. spreadsheet/table template created in a word processing format can assist with setting up and carrying out the analysis of costs for comparing different approaches to routine activities. By encouraging nurses to take the initiative to examine parts of everyday nursing practice with an eye to cost analysis, significant contributions can be made to maximizing the bottom line.     

Lessons from the Specific Factors Model of International Trade

The Specific Factors model is an excellent learning tool. It provides insights into the meaning of economic efficiency, how complex economies simultaneously determine prices and quantities (and that it is relative prices that matter), and how changes in demand conditions or technology can affect income distributions among owners of factors of production. The authors develop this model using spreadsheets. Spreadsheets help students deal with “what-if” questions within prepared spreadsheets. They also give students the chance to look into the workings of the model and to change its structure. The exercise spreadsheets provide important advantages over using “black-box” presentations. Moreover, using spreadsheets gives students an opportunity to practice their use of spreadsheet software.     

Cournot and Bertrand Games

The author describes a series of matrix choice games illustrating monopoly, shared monopoly, Cournot, Bertrand, and Stackelberg behavior given either perfect complements or perfect substitutes. The games are created by using a spreadsheet to fill out a profit table given the choices of two players. One player selects the column, the other the row, and the table gives the profit of the row chooser. Because each player has a table, each thinks of him- or herself as the row chooser and the other as the column chooser. The games may be applied to international trade through the traditional Boeing v. Airbus story or, more currently, through foreign sales corporations. Addition of Bertrand competition allows discussion of price wars, and addition of perfect complements allows discussion of the proposed Microsoft breakup.     

Teaching Chain-Weight Real GDP Measures

In 1996, the Bureau of Economic Analysis (BEA) changed the method used to calculate measures of real GDP from a Laspeyres or Paasche index to a Fisher ideal index, also called a chain-weight index. Even though this is a significant change in approach and has resulted in extensive revisions of reported statistics, many authors of intermediate-level textbooks treat this topic casually, if at all. In this article, the author presents two applications in which this topic can be explored more thoroughly, with the help of spreadsheet software. One exercise introduces the concept of the chain-weight index by comparing it to Laspeyres, Paasche, and ideal indexes with the use of utility analysis. The second exercise is a step-by-step process to calculate chain-weight index statistics.     

What should the value of lambda be in the exponentially weighted moving average volatility model?

Forecasting volatility is fundamental to forecasting parametric models of value-at-risk. The exponentially weighted moving average (EWMA) volatility model is the recommended model for forecasting volatility by the Riskmetrics group. For monthly data, the lambda parameter of the EWMA model is recommended to be set to 0.97. In this study, we empirically investigate if this is the optimal value of lambda in terms of forecasting volatility. Employing monthly realized volatility as the benchmark for testing the value of lambda, it is found that a value of lambda of 0.97 is far from optimal. The tests are robust to a variety of test statistics. It is further found that the optimal value of lambda is time varying and should be based upon recent historical data. The article offers a practical method to increase the reliability and accuracy of value-at-risk forecasts that can be easily implemented within an Excel spreadsheet.     

The Reinhart-Rogoff controversy as an instance of the ‘emerging contrary result’ phenomenon

The article proposes a new approach to the Reinhart–Rogoff affair. In contrast to the two explanations of the controversy put forward in existing literature, I argue that Growth in a Time of Debt and its criticism published by Herndon, Ash and Pollin (Does high public debt constantly stifle economic growth? A critique of Reinhart and Rogoff) exemplify the ‘emerging contrary result’ phenomenon (emerging recalcitrant result, ERR). Three arguments support this hypothesis. First, the infamous spreadsheet error did not cause the findings to differ. On the contrary, the results differed mostly due to employing alternative averaging schemes. Second, the cliometric techniques employed by both research teams are justified to a similar degree. Third, the pattern in the cliometric literature focused on the 90%-threshold hypothesis suggests that the Reinhart–Rogoff controversy exemplifies an ERR phenomenon caused by submission/publication bias.     

Innovation forecasting: A case study of the management of engineering and technology literature

The following paper contributes to the methodology of innovation forecasting. The paper analyzes the literature of engineering and technology management. A brief history and justification for interest in engineering and technology management is presented. The field has a sixty year history of interdisciplinary, and is therefore a ripe source for closer investigation into time trends of knowledge. The paper reviews the literature of innovation forecasting, examining a range of theoretical and methodological literatures interested in the evolution of knowledge. A new application of a model, suitable for sparse and count-like publication data, is presented. A mathematical presentation of the model is offered. A discussion is offered on how the model may be implemented in an approachable way within spreadsheet software. A time history of engineering management literature is extracted from a database and analyzed using the model. A projection of keyword growth is offered, and key features of the emerging knowledge base within engineering management are discussed. Recommendations for future research, as well as for those monitoring the status of the discipline of engineering management, are made.     

Economic evaluation of ombitasvir/paritaprevir/ritonavir and dasabuvir for the treatment of chronic genotype 1 hepatitis c virus infection

Objectives: To estimate clinical outcomes and cost-effectiveness of ombitasvir/paritaprevir/ritonavir and dasabuvir?±?ribavirin (OMB/PTV/r?+?DSV?±?RBV) compared with treatment regimens including pegylated interferon (PegIFN) for patients with chronic genotype 1 hepatitis C virus (HCV) infection.

Methods: An Excel spreadsheet Markov model tracking progression through stages of liver disease was developed. Costs and patient utilities for liver disease stages were taken from published studies. Rates of disease progression were based on studies of untreated HCV infection and long-term follow-up of those achieving sustained virologic response (SVR) after drug treatment. Impact of OMB/PTV/r?+?DSV?±?RBV and other drug regimens on progression was estimated through SVR rates from clinical trials. Analyses were performed for treatment-naive and treatment-experienced patients. Impact of alternative scenarios and input parameter uncertainty on the results were tested.

Results: For genotype 1 treatment-naive HCV patients, for OMB/PTV/r?+?DSV?±?RBV, PegIFN?+?ribavirin (PegIFN/RBV), sofosbuvir?+?PegIFN/RBV, telaprevir?+?PegIFN/RBV, boceprevir?+?PegIFN/RBV, lifetime risk of decompensated liver disease was 5.6%, 18.9%, 7.4%, 11.7%, and 14.9%; hepatocellular carcinoma was 5.4%, 9.2%, 5.7%, 7.0%, and 7.4%; and death from liver disease was 8.7%, 22.2%, 10.4%, 14.8%, and 17.6%, respectively. Estimates of the cost-effectiveness of OMB/PTV/r?+?DSV?±?RBV for treatment-naive and treatment-experienced patients indicated that it dominated all other regimens except PegIFN/RBV. Compared with PegIFN/RBV, the incremental cost-effectiveness ratios were £13,864 and £10,258 per quality-adjusted life-year (QALY) for treatment-naive and treatment-experienced patients, respectively. The results were similar for alternative scenarios and uncertainty analyses.

Limitations: A mixed-treatment comparison for SVR rates for the different treatment regimens was not feasible, because many regimens did not have comparator arms; instead SVR rates were based on those from recent trials.

Conclusions: OMB/PTV/r?+?DSV?±?RBV is a cost-effective oral treatment regimen for chronic genotype 1 HCV infection compared with standard treatment regimens and is estimated to reduce the lifetime risks of advanced liver disease.     

高度城镇化地区土地生态系统服务价值及其 镇域空间演变 ——以苏州为例

土地利用方式的快速转变深刻影响着生态系统服务 的能力和质量，高度城镇化地区镇域空间尤为突出。以TM/ ETM数据为基础，借助当量因子法和空间自相关方法，基于 镇域尺度分析1995—2015年5个时段苏州土地生态系统服务 价值格局及其演化规律。结果表明：1)耕地、林地、草地、 湿地大幅减少，水域、未利用地面积显著增加，水域居于主体 控制地位，水域、耕地主导用地发生变化；2)生态系统服务 价值总量减幅仅为1%，水域增加有效缓冲了损耗；3)水源涵 养和废物处理价值约占总价值的80%，单项生态系统服务价 值单一且明显衰退；4)镇域空间整体具有不断加强的集聚特 征，局部低值贫瘠区、退化区的“一核两片”和高值核心区、 保育区的“一环一带”格局基本稳定，中心城区-昆山沿线及 周边具有加剧衰退的迹象，过渡区、退化区范围不断强化。基 于时空演化特征提出了分区、分类的管控对策，以期为生态规 划、国土空间规划提供科学依据和参考。     

都市旅游可持续发展:一个理论分析框架

都市旅游可持续发展是一个多维度的复杂系统过程.本文分析了都市旅游可持续发展的实质内涵、主要目标、协调机制和影响因素,旨在为都市旅游可持续发展提供一个适当的理论分析框架.本文强调都市旅游可持续发展需要进行宏观、中观和微观三个维度的协调:即都市旅游发展与都市及其区域发展之间的协调;都市旅游产业发展与都市其他产业发展的协调;以及都市旅游产业内部各个部分之间的协调.     

地方财政投入效率的人口因素分析

构建DEA模型分析了我国29个地区对人口素质的财政投入效率,并利用受限Tobit面板回归分析效率的影响因素。省际技术效率差距在2000年之前有所扩大,但此后逐渐缩小。分区域来看,1993年开始,东部技术效率反超中、西部,并逐渐拉开差距。规模效率上,东部在大部分年份都要高于中西部。2000年之后,三大区域的规模效率差异有缩小趋势。经济增长、财政收入、教育水平、人口密度以及人口年龄结构对人口素质的财政投入效率有显著影响。分税制改革提高了西部地区在人口素质上的财政投入效率,但对东、中部没有显著影响。     

地方财政政策逆周期调节：财政分权还是债务增发*

财政政策工具实际操作偏离最初设计将会降低政策工具的调控效果，导致宏观经济波动加剧。针对地方政府财政政策的逆周期性调控目标，本文关注财政分权深化和政府债务增发的逆周期性效应。研究发现：地方政府财政政策总体呈现顺周期特征。财政分权程度的提高放大了地方财政政策的顺周期性。地方政府债务增发使地方财政政策呈现逆周期特征。地方政府财政政策及其收入面、支出面均呈现顺周期性，由“顺”转“逆”的债务平衡点分别为0137，0113，0209。当前绝大部分地区的债务规模都在债务平衡点之下。驱动地方政府债务逆周期调控的内在因素是官员晋升激励。晋升激励的程度越高，地方债务逆周期调控的力度就越大。但外部市场融资环境的波动削弱了地方政府债务逆周期调控的力度。本文的政策主张是，不宜过度财政分权，应该扩大地方债发行规模，促使地方财政政策逆周期调节。     

体育公园模式演变与空间系统发展脉络 研究——基于竞技、风景和触媒的逻辑

体育公园是在生态型体育产业的大背景下,基于现代城市公园的本底满足体育产业需求的发展模式。体育产业所涵盖的功能不断发展更迭,所对应的体育公园空间场所也在同步发生着变化。第一代体育中心承载着单纯的竞技体育功能,第二代风景化体育公园重在体育与公园的多重功能叠合,第三代触媒型体育公园重点强调区域的媒介作用。3代体育公园在投资规模、建设目标、后期运营三方面都存在着较大差异。现代奥林匹克运动会顺应了社会发展的需求和体育发展的潮流,以奥林匹克运动会为研究对象,从功能场所发展的角度对体育公园的概念和发展脉络进行研究,探求其发展动因和模式变化,以期对未来体育公园的建设发展提供参考。     

破解“三农“难题的对策和出路

农业是国民经济的基础,在我国现代化建设中具有重要的战略地位.长期以来,三农即农业、农村和农民问题一直成为困扰我国经济发展的瓶颈.因此,解决三农问题,要有针对性,从实际出发,开出良方.要深化农村土地制度改革,加大农业产业结构调整力度,进行农村行政体制改革,加快非农业人口的转移和小城镇建设,建立对农村的"反哺"机制,在"三农"之外寻求新的突破,用市场法则解决农村剩余劳动力、土地流转、物流、信息和资金等问题.     

新疆绿洲城市综合规模与基础设施灰色关联时空分析

通过构建新疆城市综合规模与基础设施评价指标体系,运用综合灰色关联分析方法,对新疆22个城市基础设施与综合规模进行灰色关联分析。研究发现：①1997—2007年新疆基础设施与城市综合规模平均灰色关联度大于0.59。有较强关联度城市分布在北疆和东疆,在时间分布上,灰色关联度缓慢上升,上升幅度小。②基础设施对城市综合规模灰色响应值差异较大,通讯设施和能源设施具有较强绝对灰色响应,交通设施和环境设施具有较强相对灰色响应。在空间分布上,22个城市的基础设施灰色响应最小值基本一致,稳定在0.5左右,但灰色响应最大值具有较大差异。在时间上,不同基础设施对城市综合规模灰色响应分别属于下降型、平稳型、上升型。③基础设施对综合城市规模的灰色影响明显。在绝对灰色影响中,对经济规模影响最大。在灰色影响中,对建成区规模影响最大。空间分布上,对经济规模有绝对灰色影响最大值城市占总数的45.5%,在相对灰色影响中,对第三产业影响最大的城市占总数的31.8%;基础设施对城市综合规模灰色影响以上升型为主。