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The paper presents description methods of metal cutting and calculation of treatment costs based on model that is developed on Faculty of mechanical engineering in Kragujevac. Based on systematization and analysis of large number of calculation models of cutting with unconventional methods, mathematical model is derived, which is used for creating a software for calculation costs of metal cutting. Software solution enables resolving the problem of calculating the cost of laser cutting, comparison' of costs made by other unconventional methods and provides documentation that consists of reports on estimated costs.

 The experiment was carried out to study some engineering factors for a locally manufactured machine, It cuts agricultural residues to make animal feed , in the workshops of the Agricultural Engineering Department/Faculty of Agriculture/Ain Shams University for the academic year 2021-2022. The effect of three-speed knives cutting speed (1000,1200,1400 rpm) and three-speed feeding speed (0.75,1,1.25 m/s) and the knife cutting angle with two angles (15°.30°) was studied at a knife clearance of 2.5 mm and a moisture content of 5.3%. With an electronic system with sensors to operate the machine and without. Among the technical indicators that have been studied are productivity, cutting power consumption, specific energy, machine operating costs and the thrust power, The results showed that the performance of machine with an electronic system(senser) to a maize chopping  machine is better than a maize chopping machine without In terms of specific energy consumption, machine  operating costs, at constant clearance of 2.5mm and moisture content 5.3% and an optimum knife speed of 1400 with cutting angle (30°), The maize chopping machine with an electronic system (sensor)  of specific energy consumption (0.0027 kw.h/kg), machine operating costs (0.2159 LE/kg) and highest productivity (105,170 kg/hr)  at cutting angle (30°).     

The importance of continuous cover forestry (CCF) is increasing, yet there is lack of data and understanding about many aspects of this management, including the operational costs. Our objectives were to retrieve available harvesting cost models from published studies on selection cutting in Norway-spruce-dominated stands in Scandinavian countries and to evaluate them against real case studies. First, we retrieved three recently published harvesting cost models which provided explicit cost functions. Models 1 and 2, based on rotation forestry (RF) data and adapted for CCF, had separate sub-models for cutting and hauling costs. Model 3 was based on CCF data and produced total harvesting costs, including the cutting and hauling costs combined. Second, we measured cutting costs for 29 harvesting operations on stands with different stages of CCF structure. We then compared the observations with the simulations of Models 1 and 2 cutting cost sub-models for those cases. Third, we expanded the dataset, including a further 34 harvesting operations in stands with more advanced CCF structures (without measured costs). We then simulated the total harvesting costs for all three models in this dataset to investigate their general behaviour. On average, Models 1 and 2 cutting cost sub-models had relatively good and consistent predictions compared with the observed values. However, they differed in total costs due to different estimates for the hauling cost sub-models. Model 3 had predictions comparable to Models 1 and 2 in the more advanced stages of CCF, but much higher in the less advanced. This study provides important data regarding cutting costs in CCF and demonstrates the feasibility of using existing harvesting cost models.

The percentage of the population in low-middle-income countries (LMIC) with hemodialysis availability has gradually increased over the last 8 years. Note that only 3% of the treatments of these countries are done as peritoneal dialysis, which is the more cost-effective modality. The best current estimate of hemodialysis access for Africa is 25%, Southeast Asia 35%, and South America 65% [1]. The main issues that impede hemodialysis access remain poverty, the unaffordability of treatment, the substantial cost of setting up a dialysis unit as well as the lack of options to purchase dialyzers, tubing, and unit supplies at reasonable costs. This article presents cost-saving approaches for providing hemodialysis in LMIC along with words of caution on how to determine the sustainability of the project in areas with high levels of need and limited resources.

PurposeThere is not enough comprehensive evidence on factors affecting hospital costs and revenue (HCR). The main objective of the current study is to identify and classify factors affecting HCR integrating experts' opinions and literature review.Design/methodology/approachFirst, a restricted literature review is conducted to identify the factors affecting HCR. In the second step, the targeted semi-structured interviews are conducted with 15 experts to identify, validate and classify the latent factors.FindingsIn addition to the factors identified through the literature review, 22 new important factors were added by the experts as the determinants of HCR, which were not pointed out in previous studies. The final model presented for the factors affecting HCR contains seven main groups, 22 subgroups and 70 variables.Originality/valueFactors affecting HCR will provide valuable contributions for hospital budgeting, and financial and strategic planning, and they will offer an effective horizon for future research on cost-cutting strategies.

Employee loyalty in hospitality settings is influenced by a combination of economic, relational, and developmental factors, including remuneration, recognition, interpersonal relationships, and opportunities for career advancement. This study explores managerial perceptions of the key organizational drivers that enhance employee satisfaction and foster employee loyalty in luxury hospitality settings. Focusing on five-star hotels located in the Heraklion Prefecture of Crete, Greece, the research addresses a context characterized by high service expectations, strong cultural traditions of hospitality, and pronounced seasonal labor dynamics. While previous studies have predominantly examined employee attitudes and outcomes, limited attention has been given to how decision-makers perceive and prioritize the factors influencing employee loyalty in luxury hospitality environments. To address this gap, the study adopts a mixed-method approach, combining structured Likert-scale questionnaires and qualitative insights collected from senior managers and owners representing 28 luxury hotels. The quantitative component provides descriptive insights into managerial consensus regarding organizational practices, while the qualitative analysis offers deeper interpretation of perceived challenges and priorities. Findings indicate that managers consider leadership style, working conditions, professional development, and employee welfare as central drivers of satisfaction and loyalty, although variation exists regarding the role of benefits and technology. The study contributes to hospitality management literature by highlighting the managerial perspective as a distinct analytical lens and offers practical implications for strategic human resource practices in high-end tourism contexts.

Purpose The purpose of this paper is twofold: first, to elicit perceptions of senior officers on the overall financial sustainability of their institutions; and, second, to examine senior officers’ perceptions on important revenue diversification and cost management practices. Design/methodology/approach The study employed a questionnaire survey with senior academic and administrative staff of the 20 public universities in Malaysia. In total, 275 questionnaires were distributed and 69 were returned, yielding a response rate of 25.09 per cent. Descriptive statistics were used to analyse the general perceptions of the survey respondents on public university financial sustainability issues. Findings The study suggests that respondents are receptive of the financial sustainability challenges faced by their institutions. Respondents agree that increasing tuition fees may not be a feasible revenue enhancement strategy for public universities. Instead, all respondents agree that full utilisation of resources will be a key strategy that the universities can apply. Originality/value This study contributes to the limited research on the financial sustainability of public universities in developing countries. Findings of the study have implications for the financial management and governance of public universities in Malaysia and other countries facing similar fiscal challenges. The findings of the study also provide important empirical evidence for future work in the area.

Based on case studies in 12 nursing homes in the United Kingdom, the authors illustrate how financial cutbacks affect job quality and the quality of care. The dimensions of job quality that suffered most were those directly related to the ability of workers to provide care: reductions in staffing, longer working hours, and work intensification. Cuts to labor costs eroded the quality of workers’ jobs in all 12 homes but with two differential outcomes: in seven homes, care quality was maintained, and in five homes, it deteriorated. Care quality was maintained in homes where a patient-centered care approach and remaining job quality allowed workers to develop work-arounds to protect residents from spillover effects. Care quality declined in homes where custodial approaches to care and low job quality did not provide workers the time or resources to protect residents or to maintain prior levels of care. A tipping point was reached, leading to a spillover into impoverished care.

Downsizing as a systematic reduction of employees is frequently utilized in order to increase productivity, efficiency, profitability, and competitiveness of organizations. As a strategy of choice for many firms around the world, downsizing produces far-reaching financial, organizational, and social consequences. Despite the large body of literature, there is inconclusive evidence as to whether downsizing is effective and whether it generates the widely anticipated benefits. Employee downsizing as a change management strategy has been actively adopted for more than three decades. This downsizing article presents a phase typology of job cutting including three distinct phases and three levels of argument. As a conceptual paper, it aims to examine, update, and extend Littler and Gandolfi's (2008) seminal work. The research paper culminates with a discussion of current downsizing practices, and posits that the downsizing phenomenon has remained a popular restructuring.

Cost management is a strong pillar of an organisation’s success. In an endeavour to manage costs, most organisations implement various cost containment measures. This research study examines the impact of cost cutting measures to staff performance (achievement of targets and quality) and staff morale. This study examined whether cost cutting measures implemented by South African government have a negative or positive effect on staff members’ job satisfaction or commitment to work; whether this affects employee morale and service delivery by KwaZulu-Natal Treasury department’s staff members. A quantitative research study was conducted through questionnaires. The study found that cost cutting measures reduce service quality provided by the department. The implementation of cost cutting measures influences staff morale negatively in the department which in turn affects staff performance. The study recommends the implementation of a model which will incorporate cost cutting incentives for both senior management and junior staff for significant cost reduction outcomes. Ongoing monitoring of cost cutting outcomes was also recommended.