In Private Finance Initiative (PFI) projects, value for money (VFM) tests and accounting treatment are distinct but related issues. VFM analysis should be concerned with total risk, not just with the sharing of risk, which dominates the accounting treatment decision. A framework is developed for logical thinking about what is meant by `̀ best VFM’’ in the context of PFI projects. This involves c...

OBJECTIVE This study aims to clarify the role of the maculae flavae (MFe) during growth and development of the human vocal fold mucosa (VFM). METHODS Our current results concerning the MFe in the human newborn, infant, and child VFM are summarized. RESULTS Newborns already had immature MFe at the same sites as adults. They were composed of dense masses of vocal fold stellate cells (VFSCs), ...

In the printed circuit board assembly (PCBA) industry, integrated circuit (IC) dies are attached onto the printed circuit board (PCB) with epoxy. The die pads are first connected to the PCB tracks with gold or aluminium wires, utilising an ultrasonic wire-bonding machine. The dies are then coated with thermally cured epoxy. The chip-on-board (COB) is finally placed in an electrical oven for bak...

Risk is demonstrated as one of the most crucial drivers value for money (VFM) in public–private partnerships (PPP), but previous studies, risk cost estimation quantitative evaluation VFM was still a dilemma that strongly depended on specialist discretion or had low methodological operability. This paper establishes prediction model estimating phase through combination case-based reasoning (CBR)...

Regular outsourcing of software development signifies a need for a common understanding between procurement specialists, project managers and software engineers of individual system requirements costs, to facilitate accord on price. Dependable cost estimates are usually required by customers long before detailed analysis and design activities would normally produce this information. A number of...

Post Tender Negotiation (PTN) procedure is part of the tendering process in procurement goods and services. The could be triggered if initial activity does not result selection a supplier. This due to lack clear Value for Money (VfM) bidder. PTN sparingly applied UK public sector reasons adduced this are based on ethical considerations. Office Government Procurement (OGP), formerly known as Com...

OBJECTIVE This study aims to clarify the role of the maculae flavae (MFe) in the human adult vocal fold mucosa (VFM). METHODS Our current results concerning MFe in the human adult VFM are summarized. RESULTS MFe were found to be composed of dense masses of vocal fold stellate cells (VFSCs) and extracellular matrices (EM), such as fibrous proteins and glycosaminoglycans, which are essential ...