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A Case Study of Activity-Based Costing in Allocating Rebar Fabrication Costs to Projects

Kim, Yong-Woo; Han, Seungheon; Shin, Sungwon; Choi, Kunhee. (2011). A Case Study of Activity-Based Costing in Allocating Rebar Fabrication Costs to Projects. Construction Management And Economics, 29(5), 449 – 461.

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Abstract

How to improve cost allocation for reinforced steel bar (rebar) is an ongoing topic of debate among construction manufacturers and contractors. Traditionally, many fabrication shops have used a single overhead-cost pool accounting system. However, a new costing method, activity-based costing (ABC), may provide more advantages than the traditional system. In this case study, a single overhead-cost pool system is compared with the ABC method to demonstrate how ABC improves cost allocation and provides other benefits. The case study findings indicate that ABC provides such benefits as (1) accurate manufacturing costs; (2) cost information on processes; and (3) information on cost drivers. This paper also bridges the construction and cost accounting literature. Our study contributes to the construction management literature by offering a different cost allocation method to refine fabrication costs assigned to projects. The findings are expected to serve as a reference for industry professionals who recognize the shortcomings of a traditional single overheadcost pool system and are in need of a more accurate costing system. © 2011 Taylor & Francis.

Keywords

Bridges; Costs; Fabrication; Lakes; Project Management; Rebar; Accounting System; Activity Based Costing; Construction Management; Fabrication Shops; Industry Professionals; Manufacturing Cost; Overhead Costs; Traditional Systems

Periurbanization and the Politics of Development-as-City-Building in China

Abramson, Daniel Benjamin. (2016). Periurbanization and the Politics of Development-as-City-Building in China. Cities, 53, 156 – 162.

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Abstract

China stands out among recently urbanized societies for the planned physicality of its rural-urban transformation the extensive marshaling of labor, capital and material resources to remake its cities and to transform rural land and communities into new, formal urban space. In China, the rural and the urban are distinguished in deeply dichotomous institutions of government, and peri-urbanization, defined as the disorderly spaces, processes and conditions of becoming urban, would appear to be a temporary stage of transition between an old rural socio-spatial order to a new urban socio-spatial order. The actual contested politics of development as-urbanization suggests otherwise, however, both on a national scale and on a community scale. The definition of development itself is at stake, and emerges unpredictably from peri-urban experience. A view of periurbanization as a process of socio-ecological adaptation is better suited to societies that have evolved in long settled, densely populated anthropogenic agrarian landscapes. (C) 2015 Published by Elsevier Ltd.

Keywords

Urban-growth; Chengdu; Urbanization; Adaptation; Resilience; Alternative Development; Socialist New Countryside Construction; New Rural Reconstruction

The Consuming Mob: Bargain Shopping in the City

Iarocci, Louisa. (2019). The Consuming Mob: Bargain Shopping in the City. Architectural Theory Review, 23(2), 195 – 213.

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Abstract

This paper examines the representation of the crowd as the consuming mob in the American department store in the early twentieth century. In store promotions and popular accounts, urban retail spaces provide the setting for the materialization of the crowd as the driving engine and mutated body of mass consumption. Store owners and their backers employed the image of shopping hordes on their premises as an advertisement for the success of modern trade. The department store served as a model of a rational utopian order in its operations and spaces. But in popular representations the growing assemblies of bodies and goods often appeared as a potentially unruly force that threatened the constraints of their surroundings. This paper will trace the path of the urban crowd as it flowed from the city streets into the inner recesses of the store, mapping narratives of shopping through the lenses of gender and class.

Keywords

Crowds; Department Stores; Shopping; City; Consumption

Small Increments in Diet Cost Can Improve Compliance with the Dietary Guidelines for Americans

Rose, Chelsea M.; Gupta, Shilpi; Buszkiewicz, James; Ko, Linda K.; Mou, Jin; Cook, Andrea; Moudon, Anne Vernez; Aggarwal, Anju; Drewnowski, Adam. (2020). Small Increments in Diet Cost Can Improve Compliance with the Dietary Guidelines for Americans. Social Science & Medicine, 266.

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Abstract

Adherence to the Dietary Guidelines for Americans (DGA) may involve higher diet costs. This study assessed the relation between two measures of food spending and diet quality among adult participants (N = 768) in the Seattle Obesity Study (SOS III). All participants completed socio-demographic and food expenditure surveys and the Fred Hutch food frequency questionnaire. Dietary intakes were joined with local supermarket prices to estimate individual-level diet costs. Healthy Eating Index (HEI-2015) scores measured compliance with DGA. Multiple linear regressions using Generalized Estimating Equations with robust standard errors showed that lower food spending was associated with younger age, Hispanic ethnicity, and lower socioeconomic status. Even though higher HEI-2015 scores were associated with higher diet costs per 2000 kcal, much individual variability was observed. A positive curvilinear relationship was observed in adjusted models. At lower cost diets, a $100/ month increase in cost (from $150 to $250) was associated with a 20.6% increase in HEI-2015. For higher levels of diet cost (from $350 to $450) there were diminishing returns (2.8% increase in HEI2015). These findings indicate that increases in food spending at the lower end of the range have the most potential to improve diet quality.

Keywords

Healthy Eating Index; Income Inequality; Quality; Obesity; Adults; Expenditure; Disparities; Strategy; Outcomes; Scores; Food Expenditures; Diet Costs; Food Shopping; Diet Quality; Hei-2015; Ses

Bayesian Estimation of the Hierarchical SLX Model with an Application to Housing Markets

Hall, Joshua C.; Lacombe, Donald J.; Neto, Amir; Young, James. (2022). Bayesian Estimation of the Hierarchical SLX Model with an Application to Housing Markets. Journal Of Economics & Finance, 46(2), 360 – 373.

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Abstract

Hierarchical or multilevel models have long been used in hedonic models to delineate housing submarket boundaries in order to improve model accuracy. School districts are one important delineator of housing submarkets in an MSA. Spatial hedonic models have been extensively employed to deal with unobserved spatial heterogeneity and spatial spillovers. In this paper, we develop the spatially lagged X (or SLX) hierarchical model to integrate these two approaches to better understanding local housing markets. We apply the SLX hierarchical model to housing and school district test score data from Cincinnati Ohio. Our results highlight the importance of accounting for spatial spillovers and the fact that houses are embedded in school districts which vary in quality. [ABSTRACT FROM AUTHOR]; Copyright of Journal of Economics & Finance is the property of Springer Nature and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Keywords

Housing Market; Multilevel Models; Test Scoring; Cincinnati (ohio); Ohio; Bayesian Methods; Slx Model; Spatial Econometrics; Spatial Hierarchical Models

Impact of Gasoline Prices on Transit Ridership in Washington State

Stover, Victor W.; Bae, C.-H. Christine. (2011). Impact of Gasoline Prices on Transit Ridership in Washington State. Transportation Research Record, 2217, 1 – 10.

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Abstract

Gasoline prices in the United States have been extremely volatile in recent years and rose to record high levels during the summer of 2008. According to the U.S. Energy Information Administration, the average U.S. gasoline price for the year 2008 was $3.26 a gallon, which was the second highest yearly average in history when adjusted for inflation. Transportation agencies reported changes in travel behavior as a result of the price spike, with transit systems experiencing record ridership and state departments of transportation reporting reductions in traffic volumes. This study examined the impact of changing gasoline prices on transit ridership in Washington State by measuring the price elasticity of demand of ridership with respect to gasoline price. Ordinary least-squares regression was used to model transit ridership for transit agencies in 11 counties in Washington State during 2004 to 2008. The price of gasoline had a statistically significant effect on transit ridership for seven systems studied, with elasticities ranging from 0.09 to 0.47. A panel data model was estimated with data from all 11 agencies to measure the overall impact of gasoline prices on transit ridership in the state. The elasticity from the panel data model was 0.17. Results indicated that transit ridership increased as gasoline prices increased during the study period. The findings were consistent with those from previous studies on the topic.

Keywords

Time-series Analysis; Gas Prices; Elasticities; Demand

Deconstructing the Construction Industry: A Spatiotemporal Clustering Approach to Profitability Modeling

Choi, Kunhee; Lee, Hyun Woo. (2016). Deconstructing the Construction Industry: A Spatiotemporal Clustering Approach to Profitability Modeling. Journal Of Construction Engineering And Management, 142(10).

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Abstract

In spite of the strong influence of the construction industry on the national health of the United States' economy, very little research has specifically aimed at evaluating the key performance parameters and trends (KPPT) of the industry. Due to this knowledge gap, concerns have been constantly raised over lack of accurate measures of KPPT. To circumvent these challenges, this study investigates and models the macroeconomic KPPT of the industry through spatiotemporal clustering modeling. This study specifically aims to analyze the industry in 14 of its subsectors and subsequently, by 51 geographic spatial areas at a 15-year temporal scale. KPPT and their interdependence were firstly examined by utilizing the interpolated comprehensive U.S. economic census data. A hierarchical spatiotemporal clustering analysis was then performed to create predictive models that can reliably determine firm's profitability as a function of the key parameters. Lastly, the robustness of the predictive models was tested by a cross-validation technique called the predicted error sum of square. This study yields a notable conclusion that three key performance parameterslabor productivity, gross margin, and labor wageshave steadily improved over the study period from 1992 to 2007. This study also reveals that labor productivity is the most critical factor; the states and subsectors with the highest productivity are the most profitable. This study should be of value to decision-makers when plotting a roadmap for future growth and rendering a strategic business decisions.

Keywords

Construction Industry; Decision Making; Knowledge Management; Labour Resources; Macroeconomics; Organisational Aspects; Productivity; Profitability; Salaries; Statistical Analysis; Strategic Planning; Hierarchical Spatiotemporal Clustering Approach; National Health; Macroeconomic Kppt; Knowledge Gap; Spatiotemporal Clustering Modeling; Interpolated Comprehensive U.s. Economic Census Data; Parameters-labor Productivity; Gross Margin; Labor Wages; Strategic Business Decisions; Deconstructing; Key Performance Parameters And Trends; Firms Profitability; Error Sum Of Square; Labor Productivity; Projects; Firms; Performance; Performance Measurement; Cluster Analysis; Economic Census; Project Planning And Design

Managing Change: Seattle’s 21st Century Urban Renaissance

Idziorek, Katherine; Chalana, Manish. (2019). Managing Change: Seattle’s 21st Century Urban Renaissance. Journal Of Urbanism, 12(3), 320 – 345.

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Abstract

Evolution of the urban planning and historic preservation disciplines has resulted in an “uneasy alliance” in practice, one further complicated by the back-to-the-city movement and increased development pressure in older urban neighbourhoods. In Seattle, as in other U.S. cities, the pace, intensity and scale of redevelopment has caused dramatic spatial and social transformations. Although research has shown that older built fabric provides economic and social benefit for cities, neither regulations created by planners for guiding redevelopment nor strategies created by preservationists for retaining urban heritage have been successful in reconciling these different, yet interconnected, sets of values. We engage three Seattle neighbourhood case studies to clarify and evaluate policies, programs and strategies used by planners and preservationists for reimagining neighbourhood transformations. This work suggests a need for more creative, integrative collaboration between the two fields to simultaneously engage – and reconcile – social and economic tensions caused by urban redevelopment.

Keywords

Renaissance; Urban Planning; Biological Evolution; Historic Preservation; Seattle (wash.); Everyday Heritage; Seattle; Urban Conservation; Urban Renaissance; Redevelopment; Change Management; Neighborhoods; Regulation; Urban Renewal; Transformations; Cities; Preservation; Urban Areas; Planners; 21st Century; Cultural Heritage

Stackelberg Game Theory-Based Optimization Model for Design of Payment Mechanism in Performance-Based PPPs

Shang, Luming; Aziz, Ahmed M. Abdel. (2020). Stackelberg Game Theory-Based Optimization Model for Design of Payment Mechanism in Performance-Based PPPs. Journal Of Construction Engineering And Management, 146(4).

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Abstract

Payment mechanisms lie at the heart of public-private partnership (PPP) contracts. A good design of the payment mechanism should consider the owner's goals in the project, allocate risks appropriately to stakeholders, and assure satisfactory performance by providing reasonable compensation to the private developer. This paper proposes a Stackelberg game theory-based model to assist public agencies in designing payment mechanisms for PPP transportation projects. The interests of both public and private sectors are considered and reflected by a bilevel objective function. The model aims to search for solutions that maximize a project's overall performance for the sake of social welfare while simultaneously maximizing return for the sake of private investment. A variable elimination method and genetic algorithm are used to solve the optimization model. A case study based on a real PPP project is discussed to validate the effectiveness of the proposed model. The solutions provided by the model reveal that the optimal payment mechanism structure could be established such that it would satisfy owners' requirements for overall project performance while optimizing project total payments to contractors.

Keywords

Construction Industry; Contracts; Financial Management; Game Theory; Genetic Algorithms; Investment; Optimisation; Organisational Aspects; Project Management; Public Administration; Transportation; Public-private Partnership Contracts; Good Design; Private Developer; Stackelberg Game Theory-based Model; Ppp Transportation Projects; Public Sectors; Private Sectors; Private Investment; Ppp Project; Optimal Payment Mechanism Structure; Project Performance; Project Total Payments; Stackelberg Game Theory-based Optimization Model; Performance-based Ppps; Public-private Partnerships; Analytic Hierarchy Process; Weighted Sum Method; Multiobjective Optimization; Algorithm; Incentives; Projects; Network; Success; Branch

How Do Single-Family Homeowners Value Residential and Commercial Density? It Depends

Acolin, Arthur; Colburn, Gregg; Walter, Rebecca J. (2022). How Do Single-Family Homeowners Value Residential and Commercial Density? It Depends. Land Use Policy, 113.

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Abstract

This paper develops estimates of the relationship between local density and single-family home values using 2017 transactions for five U.S. metropolitan regions: Chicago, Los Angeles, Minneapolis, Philadelphia, Seattle. Proposals to build new commercial and residential development projects that would increase local density commonly face opposition from local homeowners. Academic literature links the response from homeowners to concerns that higher density is associated with lower property values but there is limited empirical evidence establishing this relationship at the local level. We find a positive and significant relationship between density and house value in the core area of the five metropolitan regions we analyze. Within 7.5 miles of the center of these metropolitan regions, a 10% increase in surrounding built area density is associated with a 1.1–1.9% increase in house prices per square foot. For outlying areas, the estimates are smaller and even negative in several cases. We instrument density based on topographic and soil characteristics and find similar results. These findings point to the need for a more nuanced discussion of the relationship between local density and housing values.

Keywords

Population Density; Soil Density; Single Family Housing; Home Ownership; Housing Development; Housing Discrimination; Home Prices; Los Angeles (calif.); Density; Single-family House Value; Urban Form; Residential Development; Real Estate; Property Values; Residential Density; Development Programs; Housing; Estimates; Metropolitan Areas; Development Projects; Empirical Analysis; Families & Family Life; Soil Characteristics