Search results for "cost"
showing 10 items of 5421 documents
The activity-based costing method developments: state-of-the art and case study
2008
International audience; This paper analyses the management accounting applications which try to improve the Activity-based Costing method. In the first part, we describe them using the Strategic Management Accounting stream. Then, we present the main features of these applications. In the second part, we examine in details two of these features: The widening of the analysis perimeter and the relevant level of details to analyse the costs. Then, we analyse several proposals: Customer Profitability Analysis (CPA), Interorganizational Cost Management (IOCM), Resource Consumption Accounting (RCA) and Time-driven ABC (TDABC). Finally, we describe an experience observed in the IT supply European …
Daily evapotranspiration assessment by means of residual surface energy balance modeling: A critical analysis under a wide range of water availability
2012
Summary An operational use of the actual evapotranspiration assessed by remote sensing approaches requires the integration of instantaneous fluxes to daily values. This is commonly achieved under the hypotheses of daytime self-preservation of evaporative fraction and negligible daily ground heat flux. The aim of this study is to evaluate the effect of these assumptions on estimate daily evapotranspiration over a full phenological cycle, including phases characterized by significant changes both in net radiation and vegetation cover. To assess the reliability of these hypotheses, the observations made by a flux tower, installed within a homogeneous field of cereal located in the valley part …
The impact of in-canopy wind profile formulations on heat flux estimation in an open orchard using the remote sensing-based two-source model
2010
Abstract. For open orchard and vineyard canopies containing significant fractions of exposed soil (>50%), typical of Mediterranean agricultural regions, the energy balance of the vegetation elements is strongly influenced by heat exchange with the bare soil/substrate. For these agricultural systems a "two-source" approach, where radiation and turbulent exchange between the soil and canopy elements are explicitly modelled, appears to be the only suitable methodology for reliably assessing energy fluxes. In strongly clumped canopies, the effective wind speed profile inside and below the canopy layer can strongly influence the partitioning of energy fluxes between the soil and vegetation co…
Actual evapotranspiration assessment in a sparse tall Mediterranean crops
2010
Comparing actual evapotranspiration and plant water potential on a vineyard
2011
Agricultural water requirement in arid and semi-arid environments represents an important fraction of the total water consumption, suggesting the need of appropriate water management practices to sparingly use the resource. Furthermore the quality and quantity of some crops products, such as grape, is improved under a controlled amount of water stress. The latter is related, on a side to actual evapotranspiration (ET) through water demand, on the other side to plant water content through leaf water potential. Residual energy balance approaches based on remote sensing allow to estimate the spatial distribution of daily actual ET at plant scale, representing an useful tool to detect its spati…
Actual evapotranspiration assessment by means of a coupled energy/hydrologic balance model: Validation over an olive grove by means of scintillometry…
2010
Summary A coupled energy/hydrologic model was applied to simulate the exchange of energy and water in the soil–plant-atmosphere system (SPA). The model, which uses a “two-source” approach to estimate the energy fluxes, and the “force-restore” approach to represent the water balance, was validated by means of evapotranspiration measurements collected via scintillometry and soil moisture measurements collected via time domain reflectometry (TDR) in a Sicilian olive grove. The comparison between measured and estimated fluxes values at an hourly scale showed good agreement. Additional comparisons on a daily timescale confirmed the model’s applicability for quantifying crop water requirements. A…
Spatial sharpening of land surface temperature for daily energy balance applications
2008
ABSTRACT Daily high spatial resolution assessment of actual evapotranspiration is essential for water management and crop water requirement estimation under stress conditions. The application of energy balance models usually requires satellite observations of radiometric surface temperat ure with high geometrical and temporal resolutions. By now, however, high spatial resolution (~ 100 m) is available with low time fre quency (approximately every two weeks); at the opposite daily acquisition are characterised by poor spatial resolution. The analysis of vegetation index (VI) and land surface temperature (LST) spatial relationship, shows in substance a scale invariant behaviour [1] ; this con…
Applications of a remote sensing-based two-source energy balance algorithm for mapping surface fluxes without in situ air temperature observations
2012
Abstract The two-source energy balance (TSEB) model uses remotely sensed maps of land–surface temperature (LST) along with local air temperature estimates at a nominal blending height to model heat and water fluxes across a landscape, partitioned between dual sources of canopy and soil. For operational implementation of TSEB, however, it is often difficult to obtain representative air temperature data that are compatible with the LST retrievals, which may themselves have residual errors due to atmospheric and emissivity corrections. To address this issue, two different strategies in applying the TSEB model without requiring local air temperature data were tested over a typical Mediterranean…
Analysis of energy fluxes estimations over Italy using time-differencing models based on thermal remote sensing data
2012
Large area estimations of land surface fluxes can be a useful operational tool for up-scaling local measurements and can serve as an upper-boundary condition for higher spatial resolution applications. Given hourly measurements of radiometric surface temperature from a geostationary satellite, it is possible to derive the partitioning of energy fluxes based on the influence of the evapotranspiration process on morning surface temperature rise. In this work, the Atmosphere-Land Exchange Inverse (ALEXI) model and the Dual Temperature Difference (DTD) approach were applied in order to relate the sensible heat flux to time-differential remote observations of surface temperature obtained from Me…
Intellectual Capital and Company Value
2014
AbstractThe bulk of traditional corporate valuation methods reflect historical performance, while it is necessary to also take into consideration the value which is off-balance-sheet and possible growth. Large differences exist between company market and book value, and a part of this can be explained by intellectual capital. The aim of the study is to make an empirical investigation of the impact of intellectual capital on company value. Empirical results show that one can find mixed results regarding relationship between value added intellectual coefficient VAICTM and company value.