Reviews linear break-even analysis as typically outlined in textbooks on managerial economics. It is claimed that a major shortcoming of these expositions is their failure to demonstrate in what circumstances linear break-even analysis is relevant for a business and in what circumstances it is inapplicable. This article helps rectify this situation. It points out that such analysis can not be a...

Background The high cost of intrathecal morphine pump (ITMP) implantation may be the main obstacle to its use. Since July 2014, the Korean national health insurance (NHI) program began paying 50% of the ITMP implantation cost in select refractory chronic pain patients. The aims of this study were to investigate the financial break-even point and patients' satisfaction in patients with ITMP trea...

Successful innovation is typically defined at the firm level where market shares, productivity, or profitability is taken as an indicator of success. Nonetheless, firms are simultaneously involved in many innovation development projects with varying success. This paper defines the success of innovations through the time taken for the innovations to reach commercialisation and the point of break...

Recent work has demonstrated that a better branch predictor can increase the energy-efficiency of the system, even if the new predictor consumes more energy. Consequently, understanding the tradeoff between reduced misspeculation, execution time, and increased power spent within a branch predictor is critical. This paper proposes a simple, effective metric for evaluating the tradeoff between pr...

OBJECTIVE To identify and compare the minimum number of clients that a multidisciplinary falls prevention service delivered through domiciliary or centre-based care needs to treat to allow the service to reach a 'break-even' point. METHOD A break-even analysis was undertaken for each of two models of care for a multidisciplinary community rehabilitation falls prevention service. The two model...

With the growing pace of tablets use and the large focus it is attracting especially in higher education, this paper looks at an important aspect of tablets; their carbon footprint. Studies have suggested that tablets have positive impact on the environment; especially since tablets use less energy than laptops or desktops. Recent manufacturers’ reports on the carbon footprint of tablets have r...

The Department of Fisheries and Oceans in Canada is experimenting with a commercial fishery on the European green crab (Carcinus maenas), an invasive species in North America, to help reduce the negative impact this animal has on ecosystems and native shellfish populations. We determined the break-even price that fishers would require for green crabs under different fishing scenarios (i.e. diff...

We analysed the costs of two kinds of dementia clinic. In the conventional clinic, held in a rural area, the specialist travels to the clinic from the city. In the videoconferencing clinic, patients are also seen in a rural area, but the specialist conducts the assessment by video from the city. The fixed costs common to both modalities, such as clinic infrastructure, were ignored. The total fi...