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A lo largo de la historia las empresas han buscado la forma de mejorar sus procesos productivos, de tal manera que sea, no solo un beneficio económico, sino que también permita a las organizaciones lograr la sostenibilidad. Considerando que las temáticas medio ambientales han tenido un gran auge en los últimos años, estas empresas que implementan sostenibilidad en sus procesos, tienen un mayor reconocimiento por los clientes potenciales y además de ello, pueden ser participes de los beneficios tributarios, permitiendo la disminución de costos. Por otra parte, la mejora continua de los procesos, tanto a nivel administrativo como tecnológico, permite que la producción de los diversos productos o la prestación de un servicio sea más eficiente y efectivo, con un mejor resultado a menor costo. Ahora bien, Colombia es un país de gran importancia en el sector de la floricultura, ya que, este es exportador a muchos lugares del mundo, tales como: Estados Unidos, Rusia, Reino Unido, Japón, entre otro. Lo que lo vuelve un entorno muy competitivo a nivel nacional e internacional, pero ¿Cómo se pueden relacionar procesos productivos de este ámbito? Y ¿Qué metodologías de sostenibilidad se pueden implementar con el fin de disminuir costos y tornar las empresas colombianas más competitivas? Basado en una investigación se correlacionarán cuatro términos fundamentales para dar respuesta a estas preguntas: mejora continua de los procesos, metodologías basadas en sostenibilidad, sector floricultor y disminución de costos para la competitividad. Lista de Figuras ..........................................................................................................................................3 Resumen .....................................................................................................................................................4 Abstract........................................................................................................................................................5 Historia del Sector Floricultor en Colombia............................................................................................7 Aspectos Sociales de la Floricultura en Colombia............................................................................9 Evolución del Sector Floricultor desde el Enfoque de Sostenibilidad..............................................10 Metodologías Sostenibles y Mejora Continua de Procesos ..............................................................15 Disminución de Costos por Medio de la Mejora Continua de Procesos y Sostenibilidad ............17 Conclusiones.............................................................................................................................................19 Referencias ...............................................................................................................................................20 Throughout history, companies have sought ways to improve their production processes, in such a way that it is not only an economic benefit for the company, but also allows the entity to have sustainability. Considering that environmental issues have had a great boom in recent years, these companies that implement sustainability in their processes, have a greater recognition by potential customers and in addition to this, they can be participants of the tax benefits, allowing the reduction of costs. On the other hand, the continuous improvement of processes, both at the administrative and technological level, allows the manufacture of a certain product or the provision of a service to be more efficient and effective, also leading to cost reduction. Now, Colombia is a country of great importance in the floriculture sector, since it is an exporter to many parts of the world, such as: United States, Russia, United Kingdom, Japan, among others. This makes it a very competitive environment at national and international level, but how can productive processes in this area be related? And what sustainability methodologies can be implemented in order to reduce costs and make Colombian companies more competitive? Based on a research, four fundamental terms will be correlated to answer these questions: continuous improvement of processes, methodologies based on sustainability, floricultural sector and cost reduction for competitiveness. Especialización

Recently, many disruptions have occurred in the environment of companies, mainly caused by the COVID-19 pandemic, but also, for example, by the war in Ukraine and by the sharp increase in fuel prices. The aim of the article was to present the competitive strategies of chosen companies from the garment industry and the impact of environmental instability on the competitiveness of enterprises using the example of the clothing industry in Poland. The author has been conducting comprehensive research in Polish clothing companies since mid-2017, using, first of all, the method of interviews with company management. This article presents partial results of these studies concerning the competitiveness of companies, especially in terms of the instability of the environment. On the basis of the conducted research, it can be concluded that the instability in the environment has a significant impact on the competitiveness of clothing enterprises. In the initial period, the COVID-19 pandemic had a negative impact on the level of logistic customer service. Because of this, availability of clothing in some stores and quality of deliveries to online customers deteriorated. The war in Ukraine also caused a temporary deterioration of the availability of clothing in the case of companies that outsourced production to Ukraine. Instability in the environment resulted in an increase in logistics and production costs, which in many cases resulted in an increase in the price of clothing for the end customer. The COVID-19 pandemic and the increase in fuel prices have reduced the efficiency of outsourcing clothing production in low-cost countries, but in the surveyed companies, this had not caused a shift of production from global to local. The problems resulting from the instability of the environment were more quickly overcome by those companies that were more flexible and that earlier on had diversified their sales channels (i.e., sold both in the stores and via e-commerce customers) and the sources of supply (production not only in low-cost countries but also in the local sewing factories). The research confirmed the significant impact of instability in the environment on the ability to compete with the level of logistic customer service and price. The instability in the environment did not affect the ability to compete with the quality of clothing in the surveyed companies.

PurposeBecause of the education sector’s evolution, accounting initiatives are required regarding competitiveness. Activity-based costing’s (ABC) neglected potential as a cost strategic tool initiated this research, which aims to identify administrative and operational factors that support or hinder its implementation in educational institutions as a predictor of competitiveness.Design/methodology/approachA theoretical model was proposed and tested through structural equation modeling to identify relationships between accounting departments, cost procedures, the transmissibility of information and competitiveness. Using quantitative and qualitative methods, a scale of items was derived, denoting an institute’s cost strategy and ABC implementations and returned from 417 Greek education institutes.FindingsAn accounting department’s role in accurate data transmissibility and an institution’s organizational structure significantly affect cost-related competitiveness. The importance of information sharing is strengthened by current cost allocation capabilities and the accounting department’s influence on management.Research limitations/implicationsABC’s limited implementation in the Greek education sector complicated the theoretical model’s construction, as a variety of geographical and institutional factors were taken into consideration.Practical implicationsCustomer value provides a competitive advantage and constitutes the basis of solid price strategies. Research demonstrates ABC’s importance for education institutions’ competitiveness and resource exploitation.Social implicationsEducation’s commercialization urges costing strategy prioritization. ABC could benefit competitiveness and attract long-term funds and investments. To create value institutions, the allocation of incurred costs to added-value activities is crucial.Originality/valueThis study sheds light on vague issues institutions face when dealing with ABC. Understanding accounting departments’ influence shows ABC’s feasibility even for smaller or less efficiency-oriented education institutions.

The unsustainable and continuous growth of anthropogenic emissions of greenhouse gases (GHG) has pushed governments, private companies and stakeholders to adopt measures and policies to fight against climate change. Within this framework, increasing the contribution of renewable energy sources (RES) to final consumed energy plays a key role in the planned energy transition. Regarding the residential sector in Europe, 92% of GHG emissions comes from 75% of the building stock that is over 25 years old, and highly inefficient. Thus, this sector must raise RES penetration from the current 36% to 77% by 2050 to comply with emissions targets. In this regard, the hybridization of hydrogen-based technologies and RES represents a reliable and versatile solution to facilitate decarbonization of the residential sector. This study provides an overview and analysis of standalone renewable hydrogen-based systems (RHS) focusing on the residential and buildings sector, as well as critical infrastructures like telecom stations, data servers, etc. For detailed evaluation of RHS, several pilot plants and real demonstration plants implemented worldwide are reviewed. To this end, a techno-economic assessment of relevant parameters like self-sufficiency ratio, levelized cost of energy and hydrogen roundtrip efficiency is provided. Moreover, the performance of the different configurations is evaluated by comparing the installed power of each component and their energy contribution to cover the load over a defined period of time. Challenges ahead are identified for the wider deployment of RHS in the residential and buildings sector. This research is supported by the project ENERGY PUSH SOE3/P3/ E0865, which is co-financed by the European Regional Development Fund (ERPF) in the framework of the INTERREG SUDOE Programme and the Spanish Ministry of Science, Innovation, and Universities (project RTI2018-093310-B-I00)

Accurate hourly clear-sky irradiance (CSI) estimation is a crucial factor for most solar technologies in improving cost competitiveness and ensuring supply–demand balance. Numerous models have been developed to estimate CSI, including Clear-sky Irradiance models (CSIM) and Machine Learning (ML) models. In this study, 61 CSIM and 23 ML models for estimating hourly CSI are evaluated across the land of China, using hourly solar irradiance measurements observed at 35 stations of the China Ecological Research Network (CERN). The results reveal that the ML models generally obtain outperformed accuracy than other CSIM models. Among all selected models, the GPR3 model, Integretion3 model and Integretion2 model attain generally better ranks in China and each climatic zone, with global performance indicators (GPI) values of 31.66, 30.27 and 23.01, respectively. The GPR3 model is the top-ranked model in MPZ, SMZ, TCZ and TMZ, while the best model for TPMZ is the Integration3 model. In terms of the CSIM models, the Iqabal_C model is the most worth recommending model for hourly CSI estimation in China. The Kasten_I model is the top-ranked model in MPZ, SMZ and TCZ with GPI values of −1.23, 5.94 and −0.20. The Bird model and Iqbal_C model are the best models for hourly CSI estimation in TMZ and TPMZ with GPI values of 5.69 and 1.92, respectively. This study can offer guidance for the hourly CSI estimation models selection for different climatic zones in China.

Aqueous rechargeable zinc-ion batteries (ZIBs) have recently attracted increasing research interest due to their unparalleled safety, fantastic cost competitiveness and promising capacity advantages compared with the commercial lithium ion batteries. However, the disputed energy storage mechanism has been a confusing issue restraining the development of ZIBs. Although a lot of efforts have been dedicated to the exploration in battery chemistry, a comprehensive review that focuses on summarizing the energy storage mechanisms of ZIBs is needed. Herein, the energy storage mechanisms of aqueous rechargeable ZIBs are systematically reviewed in detail and summarized as four types, which are traditional Zn2+ insertion chemistry, dual ions co-insertion, chemical conversion reaction and coordination reaction of Zn2+ with organic cathodes. Furthermore, the promising exploration directions and rational prospects are also proposed in this review.

In next-generation rechargeable batteries, sodium-ion batteries (SIBs) and potassium-ion batteries (PIBs) have been considered as attractive alternatives to lithium-ion batteries due to their cost competitiveness. Anodes with complicated electrochemical mechanisms determine the performance and safety of battery systems to a large degree. Among a wide range of anode materials for SIBs and PIBs, ferromagnetic metal (Fe, Co, and Ni) sulfides and selenides have captured prominent attention by virtue of their high theoretical capacities, suitable potentials, and relatively low price. Although some breakthrough results have been achieved, a few intrinsic issues stemming from the materials themselves need to be further explored and studied, especially in the field of PIBs, an emerging research interest. Herein, in this review, we highlight the pioneering investigation of typical ferromagnetic metal sulfides and selenides for application as anodes in SIBs and PIBs and overview their recent research progress. Meanwhile, the preparation methods, structural characteristics, charge storage mechanisms, and electrochemical properties are outlined. Finally, the present challenges and research perspectives are discussed.

The purpose of this research is to test the ex-post cost structure effects in horizontal mergers and acquisitions (M&A). Our proposed methodology quantifies cost structure effects empirically to inform competition policy around M&As in the airline industry. The results show that horizontal M&As involving unprofitable firms significantly reduce variable costs and increase fixed costs ex-post. M&As involving only profitable firms show no significant impact on the cost structure. We offer support that the ex-post cost structure effects of airline M&As depend on the incentives to improve efficiency, reflected in the ex-ante performance of the merging firms. We further argue that market behavior may not just depend on market structure but cost structures too, all of which should be accounted for in antitrust decision making and regulation around airline M&As., Highlights • Horizontal M&A involving unprofitable firms significantly reduce variable costs and increase fixed costs ex-post. • Horizontal M&A involving profitable firms show no significant impact on the cost structure. • The ex-post cost structure effects of airline M&As depend on the incentives to improve efficiency. • Market behavior may not just depend on market structure but cost structures too.

Academic studies and policy documents have elaborated on the 0.1% sulphur cap in roro shipping and its potential impact on vessel operating costs, the competitiveness of roro shipping compared to other transport modes and the risks for triggering a 'modal back shift' from sea to road. This study revisits the paper 'The impact of low sulphur fuel requirements in shipping on the competitiveness of roro shipping in Northern Europe' published in this journal as reported by Notteboom (WMU J Marit Aff 10(1), 63-95) by applying a cost model to measure route competitiveness in north Europe in October 2018 and May 2020. We find that the use of low sulphur fuel has only a moderate impact on the cost competitiveness of shortsea routes. Only in a few cases do we see the cost balance in modal competition tilting towards the 'truck only' option. Compared to the findings by Notteboom (WMU J Marit Aff 10(1), 63-95), the compulsory transition to low sulphur emission solutions so far had far less significant impacts on the cost competitiveness of shortsea-dependent routing options. The smaller differences in cost competitiveness compared to Notteboom (WMU J Marit Aff 10(1), 63-95) are partly explained by smaller observed price gaps between HFO and low sulphur fuels and higher road charge costs for trucking. We further demonstrate that lower vessel utilization degrees can seriously affect the cost competitiveness of routing alternatives involving long and shorter roro sections and increase the risk of a modal back shift from sea to road. Contrary to most earlier studies, the combination of many routes and different periods of observation allows to test the robustness of the outcomes taking into account these spatial and temporal dimensions.

Financing and economic risks are two of the major challenges facing by the nuclear industry today for the construction of a new build Gen III+ or an advanced Gen IV nuclear power plant (NPP). Prediction of economics and financial aspects of an NPP always remains uncertain as these are heavily dependent on investment costs, construction time, licensing and regulation, operation and maintenance (O&M) costs, fuel costs, financing costs, plant capacity factor (PCF), etc. Such uncertainty in accurately predicting the risk of financing and economics limits the growth of the nuclear industry. Furthermore, global high-trend construction costs of NPPs lack confidence amongst manufacturers and builders. This paper attempts for modeling the costs of the twin under construction VVER-1200 model Gen III+ reactors at Rooppur in Bangladesh based on techno-economic and financial data, and some assumptions. To calculate the levelized unit electricity cost (LUEC), net present value (NPV), internal rate of return (IRR), and payback period (PBP), nine scenarios are modeled in the FINPLAN modeling tool given the plant technical data, investment costs, financial terms & conditions, global benchmarked operation & maintenance (O&M) costs and fuel costs, PCFs of 50–90%, and a fixed discount rate of 10%. The study finds that the estimations of LUECs of the Rooppur NPP project are in the range of 43.8–82.5 $/MWh of which are lower than for coal, oil, and renewable energy sources. The annual rate of return of the project is found in the range of 13–20%. The PBP is within 7–8 years after the start of commercial operation. Cost sensitivity analysis is performed by taking a large variation of O&M costs, fuel costs, and PCFs. The results show favorable economic situations with regard to the country’s other power sources and are expected to be competitive with global NPPs projects. Only the competitive NPP projects can contribute to a sustainable economic, social, environmental, scientific, and technological developments for both NPP importing and exporting countries.

According to empirical studies, a statistically significant factor for German exports success is high cost (or price) competitiveness. Studies by Deutsche Bundesbank recommend correcting the nominal effective exchange rate by broad cost (or price) indicators (Deutsche Bundesbank, 1998, 2016a). This would call for total economy unit labour costs. In contrast to these findings, Dustmann et al. (2014) suggest using refined unit labour costs for the exporting manufacturing sector only, corrected for inputs from other sectors and from abroad in an Input–Output (IO) analysis framework. According to these authors’ novel calculation, the export-oriented manufacturing sector of Germany experienced a decrease in unit labour costs by 25% between the mid-1990s and 2007. We try to replicate their findings. Following standard approaches in calculating sectoral unit labours costs, correcting for inputs from other sectors and from abroad, and using consistent input–output data from the Federal Statistical Office and from the World Input–Output Database, nominal unit labour costs of the manufacturing sector did not decrease over the period of analysis, and developed similarly to total unit labour costs. The similarity to total economy costs is also confirmed for a more recent period. In contrast to these authors’ claim, our findings are in line with recommendations of Deutsche Bundesbank for using total economy unit labour costs.

This paper develops an empirical model to investigate the strategic fleet management practices in the air transport industry regarding airline fleet standardization (AFS). We conduct an econometric analysis of the key drivers of AFS in Brazil and study the dynamic effects of five merger events. We find evidence of a significant drop in AFS following most of the consolidations, which is gradually reversed during the post-merger integration efforts. Additionally, except for the major full-service carrier, all other airlines had an estimated overall trend toward more intense fleet standardization over the entire period, revealing a stronger preference for seeking cost competitiveness over market opportunity when facing competition in the market.

The aim of present study was to assess Dairy Cooperatives Model Farm (MF-an approach of the Department of Cooperatives) compared with traditional farms in terms of milk productivity and cost of milk production as a measure of cost competitiveness, farm resilience and rural livelihoods of the dairy farmers in four regions of Bangladesh. The holistic approach which combines with research and development agenda was used to handle the complexity of the current dairy farming system and scarcity of data on dairy farms. The International Farm Comparison Network (IFCN) methodology consisting of Typical Farm Approach (TFA), Technology Impact Policy Impact Calculations (TIPICAL) model and dairy networking approach were used. The four regions were selected namely Gopalganj, Tangail, Mymensingh, and Sirajganj purposively where the Dairy Co-operative Model Farm (DCMF) were operating. Data were collected using the IFCN panel approach which is considered as Modified Delphi Technique along with baseline survey, transect survey and panel help survey. Within the DCMF, the 2-cow model farm was selected where under each region first type of farm was Model Farm (MF) with support services where the second farm was Traditional Farm (TF) without any support services. The average milk productivity for MF for all region was higher (1660 kg per cow/year) than TF (1446 kg/cow/year) which is 14.8% higher in MF. The milk productivity has strong regional variations, highest milk production was observed in MF in Sirajganj while the lowest in Gopalganj. The cost of milk production is 7.5% lower in MF than TF where the average cost is 36.44 BDT/kg milk in MF and 39.40 BDT/kg in TF. In relation to cost competitiveness, Gopalganj MF has the lowest cost, implies that highly cost competitive among the regions. The buffer capacity is found to be higher in MF in Tangail and Gopalganj. The Model farms in all regions have increased land, higher income and more income sources than the TF. The study concludes that 2 -cow MF under cooperatives is highly competitive than TF, however, further study might be needed to identify which factors might affect this variation. The results are expected to be beneficial for the policy makers for identifying the suitable farm type and regions for increasing milk production. [J Bangladesh Agril Univ 2020; 18(3.000): 708-716]

The paper aims to enhance the discussion about foreign direct investment (FDI) attractiveness of Central, Eastern, and Southeastern European (CESEE) countries, by focusing on those location determinants of FDI which fall within the scope of public policy. First, we summarize the literature on location advantages. Second, some general trends in FDI inflows to the CESEE region are outlined. Third, based on data for 15 CESEE countries in 2013 and 2017, we build a composite index, which allows us to rank countries in terms of their FDI attractiveness, as well as its most important policy-related dimensions, such as institutional framework, infrastructure endowment, labor force quality, and cost competitiveness. In addition to allowing comparison between economies across these dimensions, the results reveal areas in which some countries need improvement so that they can attract more FDI.

This article addresses the technical and cost competitiveness of microfiltration and centrifugation to produce organic clarified bottle gourd juice. The microfiltration (MF) process was conducted for fresh and centrifuged juices and for transmembrane pressures ranging from 103.4 to 172.4 kPa. Pertinent flux decline was extensively analyzed to account for the extent of irreversible membrane fouling using resistances in series model, flux decline, and recovery ratios. Feed, centrifuged, and permeate juice samples were evaluated for nutritional content and physico-chemical parameters to affirm that MF of fresh juice is the best among all investigated cases. Compared with the centrifugation process, the MF process performed comparatively better in terms of cost competitiveness, juice clarity, microbial, and protein rejection. For a variation in juice production capacity of 110–10,000 L, the MF-based juice processing cost varied from 1.19 to 0.37 $/L, which accounts to 31.27–26.32% of fresh juice cost to infer upon promising performance of the low-cost ceramic membranes.

The changing environment that the Euro has brought to its member countries could have fuelled the deteriorating effect that net capital inflows potentially have on their cost competitiveness. This paper uses a difference-in-differences (DID) approach to assess the effect of the Euro on the relationship between capital inflows, as measured by current account imbalances, and unit labour costs over the period 1993-2007. The sample used consists of annual data for 24 developed economies, comprising both the first EA12 countries as well as non-EA countries, with the latter used as the comparison group in the analysis. We find that the Euro seems to have amplified the deteriorating effect of capital inflows on costs. This finding suggests that the Eurozone should monitor cumulative current account imbalances, the associated inflows of capital, and the potential vulnerability of each country to the detrimental effects that capital inflows may have on their economies.

In light of the Paris Agreement, road-freight represents a critically difficult-to-abate sector. In order to meet the ambitious European transport sector emissions reduction targets, a rapid transition to zero-carbon road-freight is necessary. However, limited policy assessments indicate where and how to appropriately intervene in this sector. To support policy-makers in accelerating the zero-carbon road-freight transition, this paper examines the relative cost competitiveness between commercial vehicles of varying alternative drive-technologies through a total cost of ownership (TCO) assessment. We identify key parameters that, when targeted, enable the uptake of these more sustainable niche technologies. The assessment is based on a newly compiled database of cost parameters which were triangulated through expert interviews. The results show that cost competitiveness for low- or zero-emission niche technologies in certain application segments and European countries is exhibited already today. In particular, we find battery electric vehicles to show great promise in the light- and medium-duty segments, but also in the heavy-duty long-haul segments in countries that have enacted targeted policy measures. Three TCO parameters drive this competitiveness: tolls, fuel costs, and CAPEX subsidies. Based on our analysis, we propose that policy-makers target OPEX before CAPEX parameters as well utilize a mix of policy interventions to ensure greater reach, increased efficiency, and increased policy flexibility. ISSN:0306-2619 ISSN:1872-9118

Microalgal lipid-derived biofuels have been regarded as promising candidate materials to replace fossil fuels, but their production cost, especially for lipid extraction, still must be lowered substantially for field application. Although lipid extraction from concentrated wet microalgae using a nonpolar solvent is considered as a feasible method, an effective recovery method to regain the nonpolar solvent with microalgal lipid from the emulsified extraction mixture has not yet been addressed significantly. In this study, microalgal lipid is cost-efficiently recovered in continuous manner directly from the emulsified, highly concentrated extraction mixture by utilizing a surface-modified filter. The surface of a highly porous sponge filter is modified conformally by an oil-absorbing but water-repellent polymer coating via an initiated chemical vapor deposition (iCVD) process. Concentrated wet

Fiber-reinforced polymer (FRP) matrix materials are quickly being investigated for application in concrete construction repair, reinforcement, and refurbishment. The technology has progressed to the point that its future acceptance is mainly reliant on the availability of established design guidelines based on recognized performance criteria, as well as the cost competitiveness of these technologies in contrast to conventional rehabilitation methods. The goal of this study is to evaluate the different functional grades of adhesives throughout bond length for bonded socket joints of laminated FRP composite pipes. Damage development resistance is high with a functionally graded FRP composite socket joint, as shown. To extend the service life of the structure, the joint designer should use an FRP composite socket joint with a functionally graded adhesive (FGA).

In order to analyze the potential of hydrogen-fueled heavy trucks to replace traditional heavy-duty trucks in specific scenarios, this paper constructs a comprehensive cost competitiveness calculation model for traditional fuel heavy-duty trucks, pure electric heavy trucks, and hydrogen fueled heavy trucks based on typical scenarios, focusing on the purchase cost and fuel Energy costs, other operating costs, and infrastructure costs, 4 first-level indicators and 12 second-level indicators, and the infrastructure costs are allocated to a single vehicle. By investigating the characteristics of the scene, the data is obtained and substituted into the model for empirical research.