Over 13 million people live in Guatemala, and among this population more than 50% live below the poverty line. One proposed solution to mitigate the large percentage of poverty in the country is micro-entrepreneurship. A compost micro-enterprise is a small business, which collects organic raw material and processes it into stable humus material for the purpose of applying to soils to increase crop yields. Developing such micro-enterprises could not only indirectly improve current soil nutrient deficiencies specific to the region, but also provide alternative incomes for the already agriculturally involved community. The success or failure of enterprises practicing composting may be measured by a plethora of figures or outcomes. Employee characteristics are one variable that should be taken into consideration when estimating the efficiency of an agricultural enterprise's operations and productivity. While a variable, such as an employee characteristic, may not be able to be quantified exactly it should be argued that this variable can have a structural impact on productivity. Another crucial variable considered when developing such a micro-enterprise is accounting for its input and output. It is explained the issue of costs within micro-enterprises is complex and should be considered not only in terms of fees but also in terms of payments in any kind, such as entry and exit presence, and the duration of the apprenticeship. When an enterprise has failed to account for its various inputs and consequent output, it has become unsustainable because it has not satisfied basic economic, social and security needs presently and for its future. This study identified and described employee characteristics and documented the inputs and outputs of compost micro-enterprises in Chimaltenango, Guatemala. The study found that employee characteristics, particularly gender, age, and occupation affected a micro-enterprise's access to markets as well as row materials, and how efficiently tasks were completed. Costs of labor, raw material, transport, packaging, energy and the location the micro-enterprise itself heavily influenced profitability. The production of any product on a large scale must anticipate how positive financial outcomes will occur because profitability may not arrive as planned. If the revenue cannot be determined and/or made, compost micro-enterprise may fail to be a sustainable, much less a viable option for alternative income streams.

Cell Therapies are promising clinical instruments with significant therapeutic potential and commercial promise. However, the industry engaged in their commercial and clinical development faces significant financial, technical, regulatory and market challenges. These challenges are compounded by an understanding gap in the cell therapy industry. Commercial failures and financial difficulties have forced the industry to address the need to provide value and estimate and control costs early in the development timeline. The problem is that this issue is not being systematically or thoroughly addressed in the academic community while they pursue potential future treatments. Articles that highlight the need to understand costs and value are appearing with increasing frequency highlighting a growing consensus that work needs to be carried out in this area. However examples of models and tools to predict or estimate or even calculate costs in developing and producing a product do not exist in the literature. This work consists of three parts. Part one entails a new model of the characteristics observed in cell therapy new product development. This model is an evolution of an activity based dependency structure matrix (DSM). Result from the model suggests that some favoured development strategies (such as applying for an orphan indication status) provide less financial benefit than is commonly expected. The ability to scale manufacturing levels between clinical trial phases is also a pressing problem. 3 Part two presents a model to predict the cost of manufacturing and delivering a cell therapy product. This cost of good supplied (COGS) model combines both rules and predictive activity based costing across multiple manufacturing platforms, cell types and supply chain configurations. This model highlights the significant cost burden of validating both single and, more markedly, multiple sites of manufacture. The model also examines the potential for economies of scale when using different production technology in the manufacture of human Mesenchymal Stem Cells. Based in part on the results and knowledge gleaned in parts one and two, part three outlines the development of a novel, scalable expansion system developed to enable lower cost, controlled manufacture of adherent cell populations. While still at an early stage of development the technology has demonstrated the ability to maintain cells in a high rate of growth for a longer period than traditional culture techniques. This allows for the creation of a manufacturing technology with a higher expansion ratio than manufacturing systems on the market today.

Made available in DSpace on 2016-04-25T18:39:36Z (GMT). No. of bitstreams: 1 Joao Yanase.pdf: 1376622 bytes, checksum: 14065fd0669a5d3447eab13a36872057 (MD5) Previous issue date: 2010-11-11 / Due to its complexity, hospital organizations need costs control tools that offer important information for decision-making. The use of the Transfer Pricing in the medical services and procedure prices formation is one of those important tools, because it avoids eventual ineffectiveness from being incorporated to the final cost of those products or services. The transfer price differently of the traditional composition of costs, requires from the internal supplier hight competitiveness, otherwise the internal Client has the option to appeal to the market to search better prices and conditions of products or services. The method utilized is the bibliographical and documental research, with preposition of the example, about dates obtained of the hospital, clinical and official sites. The conclusion of this research is that the Transfer Price is perfectly viable on hospital organizations wich are structurally decentralized. For the success in the utilization of this tool at heathy management, is indispensable the commitment of all collaborators, from the ground up / Por sua complexidade, organizações hospitalares necessitam de ferramentas de controle de custos que ofereçam informações importantes para a tomada de decisões. A utilização do preço de transferência transfer pricing na formação de preços de serviços e procedimentos médico-hospitalares é uma dessas importantes ferramentas, pois evita que eventuais ineficácias sejam incorporadas ao custo final desses produtos ou serviços. O preço de transferência, diferentemente da composição tradicional de custos, requer do fornecedor interno alta competitividade, pois, caso contrário, o cliente interno terá a opção de recorrer ao mercado na busca de produtos ou serviços a preços e condições mais convidativos. O método utilizado é a pesquisa bibliográfica e documental com proposição de exemplo, formulado com dados obtidos em hospitais, clínicas e sites oficiais. A conclusão desta pesquisa é de que a utilização do preço de transferência é perfeitamente viável desde que a organização hospitalar seja estruturalmente descentralizada ou que passe por esse processo e, para o sucesso na utilização desta ferramenta dentro de uma gestão saudável, é imprescindível o engajamento de todo corpo de colaboradores, da direção aos mais modestos

It is the purpose of this study to reveal that the morale of the southern civilians was an important factor in determining the fall of the Confederacy. At the close of the Civil War, the South was exhausted and weak, with only limited supplies to continue their defense. The Confederacy might have been rallied by the determination of its people, but they lacked such determination, for the hardships and grief they endured had turned their cause into a meaningless struggle. Therefore, the South fell because its strength depended upon the will of its population. This study is based on accounts by contemporaries in diaries, memoirs, newspapers, and journals, and it reflects their reaction to the collapse of homefront morale.

This master thesis applies to the revenues from the sale of goods and their recognition in accordance with the Czech accounting standards, IAS and US GAAP. Particular chapters contain analysis of chosen problems of merchandise (goods) {--} its definition and pricing, problems of cost and income from the sale. The biggest part of the thesis is deals with the recognition of revenues from the sale of goods. At first were characterised and analysed individual methods of revenues recording, which were usefully completed with a concrete case applied to Czech accounting standards, IAS and US GAAP, with addition of the impact on the trading income of the company.