Search results

1 – 10 of over 35000
To view the access options for this content please click here
Article
Publication date: 1 March 2014

Patrick Richard, Kristina D. West, Peter Shin, Mustafa Z. Younis and Sara Rosenbaum

In 2010 the Patient Protection and Affordable Care Act boosted the expansion of community health centers (CHCs) with $11 billion in mandatory funding from 2011 to 2015…

Abstract

In 2010 the Patient Protection and Affordable Care Act boosted the expansion of community health centers (CHCs) with $11 billion in mandatory funding from 2011 to 2015. This study used data from the Medical Expenditure Panel Survey (MEPS) and the North Carolina Behavioral Risk Factor Surveillance System (BRFSS) to assess the cost savings associated with the use of community health centers compared to other primary care providers. After controlling for various demographic, socioeconomic characteristics and health conditions, we found savings at an average of $3,437 in total expenditures and $1,211 in ambulatory care expenditures. These results suggest that continuing investment in health centers are important during times of budget cuts in order to improve access to care and to generate cost savings to the healthcare system.

Details

Journal of Public Budgeting, Accounting & Financial Management, vol. 26 no. 2
Type: Research Article
ISSN: 1096-3367

To view the access options for this content please click here
Article
Publication date: 1 March 2010

Paul L. Solano

A recent study found state bond bank participants continually realize considerable interest cost savings. Savings were calculated as differences in interest costs of bond…

Abstract

A recent study found state bond bank participants continually realize considerable interest cost savings. Savings were calculated as differences in interest costs of bond bank loans and the bond offerings participants would have sold as alternatives to loans, (alternative market offerings). The present evaluation determines the sources of the savings. Savings are generated by not only differences in issue characteristics of bond bank issues and alternative market offerings, but also differential impacts of the same market forces and institutional factors on the interest costs of both types of sales. These findings verify that bond bank issues and alternative market offerings sell in different sub-markets, and confirm municipal bond market segmentation.

Details

Journal of Public Budgeting, Accounting & Financial Management, vol. 22 no. 1
Type: Research Article
ISSN: 1096-3367

To view the access options for this content please click here
Book part
Publication date: 1 July 2004

John L. Peterman

A study of the price discounts granted by Morton Salt Company and other producers of table salt in the U.S. on their sales of table salt to grocery wholesalers and…

Abstract

A study of the price discounts granted by Morton Salt Company and other producers of table salt in the U.S. on their sales of table salt to grocery wholesalers and retailers. The discounts were found to be illegal under the Robinson-Patman Act by the Federal Trade Commission and the Supreme Court. The Commission and the Court believed that the discounts were unjustified price concessions granted to “large” buyers, consistent with the concerns of the Robinson-Patman Act. However, the evidence indicates that the most common discount – the “carload discount” – was received by virtually all buyers, regardless of the buyer’s size; the other discounts – “annual volume” discounts – though received primarily by “large” buyers, were likely cost based. The history of the discounts and likely reasons why they were granted are explored in detail.

Details

Antitrust Law and Economics
Type: Book
ISBN: 978-0-76231-115-6

Content available
Article
Publication date: 7 July 2020

Michael Wells, Michael Kretser, Ben Hazen and Jeffery Weir

This study aims to explore the viability of using C-17 reduced-engine taxi procedures from a cost savings and capability perspective.

Abstract

Purpose

This study aims to explore the viability of using C-17 reduced-engine taxi procedures from a cost savings and capability perspective.

Design/methodology/approach

This study model expected engine fuel flow based on the number of operational engines, aircraft gross weight (GW) and average aircraft groundspeed. Using this model, the research executes a cost savings simulation estimating the expected annual savings produced by the proposed taxi methodology. Operational and safety risks are also considered.

Findings

The results indicate that significant fuel and costs savings are available via the employment of reduced-engine taxi procedures. On an annual basis, the mobility air force has the capacity to save approximately 1.18 million gallons of jet fuel per year ($2.66m in annual fuel costs at current rates) without significant risk to operations. The two-engine taxi methodology has the ability to generate capable taxi thrust for a maximum GW C-17 with nearly zero risks.

Research limitations/implications

This research was limited to C-17 procedures and efficiency improvements specifically, although it suggests that other military aircraft could benefit from these findings as is evident in the commercial airline industry.

Practical implications

This research recommends coordination with the original equipment manufacturer to rework checklists and flight manuals, development of a fleet-wide training program and evaluation of future aircraft recapitalization requirements intended to exploit and maximize aircraft surface operation savings.

Originality/value

If implemented, the proposed changes would benefit the society as government resources could be spent elsewhere and the impact on the environment would be reduced. This research conducted a rigorous analysis of the suitability of implementing a civilian airline’s best practice into US Air Force operations.

Details

Journal of Defense Analytics and Logistics, vol. 4 no. 2
Type: Research Article
ISSN: 2399-6439

Keywords

To view the access options for this content please click here
Article
Publication date: 20 April 2010

Eric P. Jack, Thomas L. Powers and Lauren Skinner

The use of reverse logistics has received increased attention in the literature, although the role that reverse logistics capabilities plays in enabling firms to achieve…

Abstract

Purpose

The use of reverse logistics has received increased attention in the literature, although the role that reverse logistics capabilities plays in enabling firms to achieve cost savings has not been empirically examined. Reverse logistics capabilities can enable retailers to enhance their return policies and improve their overall cost position. This paper aims to address these issues.

Design/methodology/approach

Based on a survey of 295 retailers, this paper evaluates the influence of customer and retailer related antecedents of reverse logistics capabilities and their subsequent impact on cost savings.

Findings

The results indicate that resource commitments and contractual obligations positively influence reverse logistics capabilities and that these capabilities result in cost savings. Customer opportunism is found to be negatively related to reverse logistics capabilities. It is also reported that reverse logistics capabilities partially mediates the relationship between resource commitments, contractual arrangements, and reverse logistics cost savings.

Originality/value

This work builds on the recent research in reverse logistics; however, unlike other contributions in this research stream, the role of retailers who perform a critical role in this area is addressed.

Details

International Journal of Physical Distribution & Logistics Management, vol. 40 no. 3
Type: Research Article
ISSN: 0960-0035

Keywords

To view the access options for this content please click here
Article
Publication date: 1 March 2017

Stephen E. Celec, E. Joe Nosari and Dan Voich

A common justification for state term commodity contracts is that they are beneficial to taxpayers because of savings that result from the price concessions expected from…

Abstract

A common justification for state term commodity contracts is that they are beneficial to taxpayers because of savings that result from the price concessions expected from volume purchasing. With the growing popularity of performance based budgeting in state legislatures, there is a clear need for performance measures to document these taxpayer benefits. Based on a survey of state purchasing offices and a review of the major purchasing associations and the academic literature, this paper develops guidelines and a set of performance measures for evaluating the financial benefits of state term commodity contracts.

Details

Journal of Public Procurement, vol. 3 no. 1
Type: Research Article
ISSN: 1535-0118

To view the access options for this content please click here
Article
Publication date: 15 June 2015

Hannu Kivijärvi and Jussi Toikkanen

The purpose of this study is to examine information technology (IT) outsourcing measurement systems. This paper proposes a systemic framework which can be used to support…

Abstract

Purpose

The purpose of this study is to examine information technology (IT) outsourcing measurement systems. This paper proposes a systemic framework which can be used to support the evaluation of existing and the development of new measurement systems in the outsourcing context. The framework is built on the multidimensional characteristics of the business value created by IT outsourcing (ITO).

Design/methodology/approach

After the conceptual discussion, this paper develops a systemic procedure for evaluating and developing measurement systems. The proposed procedure is applied in a multinational corporation operating in the electronics industry and conducting global business. First, the characteristics of the previous measurement system are evaluated, then the systemic properties of the current system are assessed and, finally, a new measurement system is proposed.

Findings

The findings reveal that the measurement systems differ on many levels, namely, input, measurement process and output. The framework provides a structure for proper comparison of alternative measurement systems. When comparing the results to the most commonly used ITO theories, specifically the resource-based view and transaction cost economics, it is somewhat surprising that individual elements such as the cost of outsourcing and focus on core competencies were not weighed any higher in the final results.

Practical implications

Organizations have difficulties in measuring actual benefits, opportunities, costs or risks involved in outsourcing transactions. The proposed framework forms a basis to resolve the measurement problems and even support the actual sourcing decisions. The applicability of the proposed approach was verified by evaluating three different types of measurement systems in a multinational corporation conducting global business in the electronics industry.

Originality/value

Different kinds of measurement systems can be evaluated by the same systemic framework. The evaluation process is not limited to qualitative or quantitative assessments, but the same framework can be used in both cases.

Details

Strategic Outsourcing: An International Journal, vol. 8 no. 2/3
Type: Research Article
ISSN: 1753-8297

Keywords

To view the access options for this content please click here
Article
Publication date: 29 June 2010

Louis Yen, Alyssa B. Schultz, Cindy Schaefer, Susan Bloomberg and Dee W. Edington

The purpose of this paper is to document the total return on investment (ROI) of a comprehensive worksite health program from 1999 to 2007 through two different analytic…

Abstract

Purpose

The purpose of this paper is to document the total return on investment (ROI) of a comprehensive worksite health program from 1999 to 2007 through two different analytic approaches.

Design/methodology/approach

Two analytical techniques were used: time period analysis and historical trend analysis of the entire study period. The time‐period analysis of ROI was performed among employees in four time periods: 1999‐2001; 2002‐2003, 2004‐2005; and 2006‐2007. The historical trend analysis on participation‐related savings was used to compare the financial trend differences between participants and non‐participants as well as the three different participation levels of continuous, sporadic, and non‐participants since the year 2000 among 2,753 employees who worked for and were covered by the company‐sponsored health plans for the entire study period.

Findings

The ROI from health care costs and time away from work ranged from 1.29 to 2.07 for the four time periods with a cumulative ROI of 1.66 over nine years. The historical trend analysis of 2,753 long‐term employees resulted in a 1.57 ROI for 2,036 program participants (t‐test: p<0.005) with statistically significant annual saving of $180 per participant per year.

Originality/value

The returns on comprehensive worksite health program were greater than the program investment as documented by both time‐period and historical trend analyses. Organizations seeking ways to manage the increases in health care and absenteeism costs of employees will be encouraged to see that positive returns can be generated by investments in employee health and wellness and steady or consistent participation is one key to generating success.

Details

International Journal of Workplace Health Management, vol. 3 no. 2
Type: Research Article
ISSN: 1753-8351

Keywords

To view the access options for this content please click here
Article
Publication date: 1 July 1980

K.G. McLaren

Increasing specialisation and segmentation of the market, combined with the reduced growth in some areas, has resulted over the last few years in a big increase in product…

Abstract

Increasing specialisation and segmentation of the market, combined with the reduced growth in some areas, has resulted over the last few years in a big increase in product ranges, particularly in frozen foods. This growth has tended to reduce the volume of the major lines by fragmentation and has produced an increasing number of lines whose sales are very small. At the same time costs have been rising steadily in most areas, not least in physical distribution, which accounts for between 15 per cent and 25 per cent of total costs. It is the view of many people responsible for distribution that one significant cause of the rise of distribution costs has been the proliferation of product lines and the consequent complexity of operations which result from this.

Details

International Journal of Physical Distribution & Materials Management, vol. 10 no. 7
Type: Research Article
ISSN: 0269-8218

To view the access options for this content please click here
Article
Publication date: 24 July 2019

Hannele Ahvenniemi and Tarja Häkkinen

The purpose of this paper is to quantify the potential levels of greenhouse gas (GHG) and cost savings from a set of households’ energy saving measures, considered as…

Abstract

Purpose

The purpose of this paper is to quantify the potential levels of greenhouse gas (GHG) and cost savings from a set of households’ energy saving measures, considered as “everyday choices”.

Design/methodology/approach

Four areas of living were selected for the study: household electricity, space heating, transport and food consumption. The study used a quantitative research approach in which the impact of selected scenarios of an average Finnish household was assessed.

Findings

Findings suggest that GHG savings from behavioural change regarding household electricity remain marginal in comparison to savings gained from transportation related measures. Transportation also provides the most cost-efficient ways to decrease GHGs but not in all cases. Based on the results, the authors suggest that smart technologies, such as on-line, active feedback systems could have a major role in guiding household energy use. Also, given the high GHG savings from transport, the authors highlight the importance of providing infrastructure and services for clean mobility, and in designing well-functioning and compact cities enabling shorter travels.

Originality/value

The aim of our study was twofold – by analysing the case household’s choices, we obtained information on environmental and economic impacts, but in addition to this, the aim was to open discussion on the role of households in tackling climate change and how to support households in making sustainable choices. Although research regarding household energy behaviour is vast, so far very few studies have focused on both economic and environmental impacts of households’ everyday actions.

1 – 10 of over 35000