Using time-driven activity-based costing in restaurant business: Levelled application of a case study.

For better profitability, all restaurants should target maximizing workers' productivity, especially in fine dining establishments. In this context, cost knowledge is fundamental information needed for managerial decision-making, such as capacity, pricing, product mix, and profitability analyses. Calculating food costs in recipes can be done easily if only material costs are considered. However, it is quite difficult to associate labor costs and general overhead costs with food production and incorporate them into the calculations. The Time-Driven Activity-Based Costing (TDABC) system is an effective way to calculate the cost of labor based on the time spent by workers during food production. This research applies the TDABC system in a case study conducted in a 5-star luxury hotel's fine dining restaurant to investigate labor cost. Furthermore, it suggests a different approach by enhancing the existing TDABC system formula, which considers workers with different skills and their associated costs (Leveled TDABC). The findings of this research demonstrate that this approach provides more efficient results and allows for a more detailed and effective understanding of idle capacities and labor productivity.

Global reductions in manual agricultural work capacity due to climate change.

Manual outdoor work is essential in many agricultural systems. Climate change will make such work more stressful in many regions due to heat exposure. The physical work capacity metric (PWC) is a physiologically based approach that estimates an individual's work capacity relative to an environment without any heat stress. We computed PWC under recent past and potential future climate conditions. Daily values were computed from five earth system models for three emission scenarios (SSP1-2.6, SSP3-7.0, and SSP5-8.5) and three time periods: 1991-2010 (recent past), 2041-2060 (mid-century) and 2081-2100 (end-century). Average daily PWC values were aggregated for the entire year, the growing season, and the warmest 90-day period of the year. Under recent past climate conditions, the growing season PWC was below 0.86 (86% of full work capacity) on half the current global cropland. With end-century/SSP5-8.5 thermal conditions this value was reduced to 0.7, with most affected crop-growing regions in Southeast and South Asia, West and Central Africa, and northern South America. Average growing season PWC could falls below 0.4 in some important food production regions such as the Indo-Gangetic plains in Pakistan and India. End-century PWC reductions were substantially greater than mid-century reductions. This paper assesses two potential adaptions-reducing direct solar radiation impacts with shade or working at night and reducing the need for hard physical labor with increased mechanization. Removing the effect of direct solar radiation impacts improved PWC values by 0.05 to 0.10 in the hottest periods and regions. Adding mechanization to increase horsepower (HP) per hectare to levels similar to those in some higher income countries would require a 22% increase in global HP availability with Sub-Saharan Africa needing the most. There may be scope for shifting to less labor-intensive crops or those with labor peaks in cooler periods or shift work to early morning.

Evaluating the carbon total factor productivity of China: based on Cobb-Douglas production function.

This paper introduces a novel methodology for estimating carbon total factor productivity based on the Cobb-Douglas production function. The research method introduced in this article expands upon the framework for assessing total factor productivity through the Solow residual method. It unifies the conceptual and methodological aspects of carbon total factor productivity with those of single factor productivity. Utilizing panel data from various provinces between 2010 and 2021, we computed carbon total factor productivity to understand its implications for China in combating global climate change. We demonstrate that (i) we have introduced a method to handle negative coefficients in the Cobb-Douglas production function by incorporating productivity in lieu of input factors during calculations. (ii) Carbon total factor productivity, encapsulating the geometric weighted mean of labor, capital, and carbon productivity, holds notable economic relevance. Further, it serves as an integrative metric comprising carbon productivity intertwined with the mean labor and capital carbon factors. And (iii) the influence of carbon total factor productivity growth on economic progression remains relatively subdued, with escalating labor force growth posing detrimental effects on several provincial economies. Enhancing carbon total factor productivity emerges as an imperative to harmonize robust economic growth with strategic carbon curtailment. Our analytical framework provides nuanced perspectives on productivity determinants, accentuating the thrust towards sustainable evolution amidst climatic challenges. This investigation bears profound significance for policymakers endeavoring to sculpt a carbon-conscious economic paradigm in consonance with global climatic ambitions.

The uneven impacts of climate change on China's labor productivity and economy.

Climate change is considered to increase economic costs by worsening heat-related labor productivity loss. While extensive global and national research has been conducted on this topic, few studies have analyzed subnational and individual economic impacts, potentially weakening local governments' motivation to tackle climate change. Figuring out the most affected regions and labors could help climate policymakers to identify priority regions and sectors to allocate adaptation resources efficiently, and enhance stakeholder engagement. This study adopted a provincial Computable General Equilibrium model by distinguishing different labors and regions in modelling work to address the aforementioned gap. The study estimated economic costs at different level under three climate change scenarios (lower (SSP126), middle (SSP245), and higher (SSP585) warming scenario). Low-income regions located in southwest part of China (such as Guangxi and Guizhou), would experience the largest economic loss, 3.4-7.1 times higher than high-income in China by 2100 under SSP245 scenario. Additionally, wages for labors highly sensitive to heat in these regions are expected to rise, for example, by an 8.3% rise in Guangxi, driven by the rising demand for these labors. Conversely, others would experience a significant wage decrease, especially those with less sensitivity (e.g., managers). Therefore, we recommended that national financial supports be allocated more to these most affected regions and that government encourage managers provide assistance to workers vulnerable to heat.

Direct and indirect effects of workplace sexual harassment on the productivity of victims and witnesses: The preventive role of equitable management.

This research demonstrates the impact of equitable management as a protective factor against workplace sexual harassment (WSH) and its consequences on labor productivity. It also shows that there are invisible costs for colleagues who witness WSH, through counterproductive behaviors, such as sabotage or production deviance, with an indirect decrease in labor productivity. We used a structured questionnaire that was answered by 827 women from 37 small, medium, and large private companies in the Lima Metropolitan Area, Peru. We designed a conceptual model and tested it using structural covariance equations. The results indicate that 33.5 % of women have been sexually harassed over the last 12 months, an average of 6.6 times, while 18.9 % of women have supported co-workers who were victims of WSH. Being sexually harassed at work decreases labor productivity by 43.1 % and increases the intention to desert the company by 15.2 %. Witnessing WSH increases the intention to drop out by 11.3 % and increases counterproductive behaviors by 39.6 %. We found that equitable management is a preventative factor for WSH. Equitable management not only decreases the probability of the occurrence of WSH by 2.2 times but also-if it exists-reduces its pernicious impact on productivity through various indirect effects. Equitable management can reduce the labor productivity costs caused by WSH by 4.6 times.

Perfunctory or faithful: The impact of self-professional identity on labor productivity of front-line employees in hotels.

Based on the theories of professional identity and emotional labor, this study investigates the mediating role of emotional labor in the relationship between self-professional identity and labor productivity among front-line employees in hotels. Drawing upon a validated scale, a survey was conducted with 238 front-line employees working in high-star hotels to examine the impact mechanism of self-professional identity on labor productivity. The findings reveal that self-professional identity significantly and positively influences labor productivity among hotel front-line employees. Self-professional identity is identified as the antecedent variable of emotional labor, whereby it enhances the deep acting of front-line staff while reducing surface acting and improving natural acting. Emotional labor acts as an intermediary between self-professional identity and labor productivity. However, different dimensions of emotional labor exhibit notable variations in their mediating effects and influence on outcomes. Effective hotel human resource management should prioritize the cultivation of front-line employees' self-professional identity, harness the positive role of emotional labor, and enhance labor productivity. This approach can lead to reduced operating costs, improved service quality, staff stability, and increased hotel revenue.

The health, economic and social burden of smoking in Argentina, and the impact of increasing tobacco taxes in a context of illicit trade.

Tobacco tax increases, the most cost-effective measure in reducing consumption, remain underutilized in low and middle-income countries. This study estimates the health and economic burden of smoking in Argentina and forecasts the benefits of tobacco tax hikes, accounting for the potential effects of illicit trade. Using a probabilistic Markov microsimulation model, this study quantifies smoking-related deaths, health events, and societal costs. The model also estimates the health and economic benefits of different increases in the price of cigarettes through taxes. Annually, smoking causes 45,000 deaths and 221,000 health events in Argentina, costing USD 2782 million in direct medical expenses, USD 1470 million in labor productivity loss costs, and USD 1069 million in informal care costs-totaling 1.2% of the national gross domestic product. Even in a scenario that considers illicit trade of tobacco products, a 50% cigarette price increase through taxes could yield USD 8292 million in total economic benefits accumulated over a decade. Consequently, raising tobacco taxes could significantly reduce the health and economic burdens of smoking in Argentina while increasing fiscal revenue.

Sterile Processing Department Benchmarking for Labor Productivity.

Personnel are a critical resource in health care. Ensuring that enough staff members are available to provide necessary care for patients is of utmost importance. Leaders can use labor productivity measures to compare their department to other like departments and set a benchmark to ensure that staff members are performing at their fullest potential. Productivity measures provide data to help leaders better understand how well processes, personnel, and technology are performing the required work of the department. Benchmarking the sterile processing department for labor productivity is one of the measures that leaders can use to ensure that staff members understand expectations and the role that they play in providing quality care and improving patient outcomes. Benchmarking provides the sterile processing leader with the ability to measure performance; look for opportunities to improve performance; and ensure that staff members are working safely and efficiently, especially during staffing shortages.

Does servitization of industrial structure adversely affect the quality of economic development? Evidence from China.

China is shifting from focusing on speed of economic development to quality development. As the proportion of service industry increases, the impact of servitization of industrial structure on high-quality development urgently needs to be clarified. This paper for the first time uses the panel data of 280 prefecture-level cities ranging from 2003 to 2019 in China, applies the dynamic panel Generalized Method of Moment (GMM) estimation method, employs labor productivity, average wage, and environmental pollution as intermediary variables, and analyzes how servitization of industrial structure affects the quality of economic development. The results show that there is a U-shaped effect for servitization of industrial structure on quality of economic development. The higher the initial level of servitization of industrial structure, the weaker the negative effect for servitization of industrial structure on the quality of economic development. When the initial level of the former is high enough, it can promote the latter. Moreover, the effects differ by region. Furthermore, negative effect of the service-oriented trend of industrial structure on economic development quality is weakened by improving the overall labor productivity and reducing environmental pollution, while it is strengthened by reducing the average wage level. As such, we propose that it is necessary to further promote the rationalization of the industrial structure, promote the optimization of the development of the industrial structure, and to promote the effective allocation of resources.

Comparative analysis of labor input required to produce one carat at different methods of synthesis and mining of diamonds.

Diamond is a form of carbon that has been attracting attention for hundreds of years, owing to its physical and chemical properties of hardness, thermal conductivity, chemical inertness, and transparency. Labor and the long-term impact of a diverse workforce, is one of the most important factors in diamond mining and production and must be considered when assessing economic benefits. In the present study, we examined the labor input required to obtain one carat of diamond, via three methods: open-cast mining, high-pressure high-temperature synthesis and 2.45-GHz microwave plasma chemical vapor deposition. We discovered that to produce a carat of (near-) colorless diamond, the labor inputs are approximately 1.83 h and 3.43 h of work using the HPHT and 2.45-GHz MP CVD methods, respectively. We noted a lower labor input of work per carat for the mining of diamonds of assorted sizes and colors from the two main DeBeers diamond fields in Botswana (Orapa and Jwaneng). This paper is based on our observations and public reports, and we think that our findings will be helpful in understanding the labor input per carat for the analyzed methods, understanding the main technological challenges facing the diamond industry that could potentially affect future labor productivity.

What cannot be cured must be endured: The long-lasting effect of a COVID-19 infection on workplace productivity.

The COVID-19 pandemic has triggered economic shock waves across the globe. Exploiting a natural experiment, this paper estimates how being infected with the virus shapes individual-level productivity after having recovered. Studying the performance of professional athletes in Germany and Italy and applying a staggered difference-in-differences design, we find that individual performance drops by around 6 percent after a previously infected athlete returns to the pitch. This striking deterioration remains persistent over time - amounting to 5% eight months after the infection. The effect increases with age and infection severity, and is spread disproportionally over the course of a match. We detect no productivity effects for other respiratory infections. We take these findings as first evidence that the pandemic might cause long-lasting effects on worker productivity and economic growth.

The Spatial Effect of Air Pollution Governance on Labor Productivity: Evidence from 262 Chinese Cities.

According to epidemiological studies, air pollution can increase the rate of medical visits and morbidity. Empirical studies have also shown that air pollutants are toxic to animals. Using data from 262 Chinese cities for the period 2005 to 2018, this study systematically investigated the spatial spillover effect and transmission mechanism of air pollution governance on urban labor productivity. In this study, we also explored the changing trend of labor productivity in China from a dynamic perspective. Additionally, we selected the air flow coefficient and environmental regulations as two instrumental variables of air pollution governance to effectively alleviate endogenous problems existing in the model. The results show that air pollution governance plays a significant role in promoting the improvement of labor productivity. The effect of air pollution governance on labor productivity in eastern cities is better than that in central and western cities, and its effect in developed cities is better than that in undeveloped cities. With the increased intensity of air pollution governance, its effect on labor productivity is also strengthened. Urban innovation capacity and residents' health are important channels for air pollution governance in the promotion of labor productivity. Finally, this study proposes policy recommendations, such as implementing a joint prevention and governance mechanism, as well as improving air pollution prevention and government regulations.

The impact of employee compensation restrictions on labor productivity in state-owned enterprises: Evidence from China.

Employees are important stakeholders in an organization. This paper aims to examine the effectiveness of limits on employee compensation in state-owned enterprises (SOEs), a policy for employees of state-owned enterprises issued by the China State-owned Assets Supervision and Administration Commission (SASAC) in 2010. Employing a difference-in-differences analysis for a sample of Chinese listed companies from 2007 to 2013, the results show that employee compensation restriction enhances the labor productivity of SOEs. This policy effect is mainly due to the contribution of compensation limits to the external fairness of employee compensation, and the findings remain unchanged after a series of robustness testing procedures. In addition, the employee compensation restriction policy significantly affects labor productivity improvement in monopolistic industries or mature SOEs.

Effect of low-cost automation on labor productivity and labor fatigue for corrugated boxes flaps twisting.

BACKGROUND: Flaps of the corrugated box folded inversely while manual packing of goods initiative this will cause tearing of the box at creased positions. OBJECTIVE: To avoid tearing, it is required to twist each box along creased positions as soon as it is manufactured and in wet condition due to liquid gum application. METHODS: To apply and evaluate the effect of Low-Cost Automation on labor productivity and labor fatigue for corrugated boxes flaps twisting. Low-Cost Automation solution is applied to overcome low labors' productivity and excessive labors' fatigue problems in the manual box twisting work. Productivity need analysis is performed to identify the key productivity measures. Three automated mechanisms are developed for box stopping, clamping, and twisting activities. RESULTS: Reduction in labors muscular efforts requirement is confirmed through surface electromyography technique. It is observed that the average actual time required for twisting one box reduced from 34 seconds to 17 seconds, and labor productivity almost doubled. The muscular efforts required for twisting of flaps of the boxes are reduced significantly. CONCLUSION: The developed low-cost automation solution is unique and found worthy for small scale corrugated box manufacturers.

Human Resource Practices for Corporate Social Responsibility: Evidence From Korean Firms.

Human resource management (HRM) in managing environmental, social, governance (ESG), or corporate social responsibility (CSR) initiatives has been recently raised. Yet, little attention has been paid to integrating CSR and HRM. Our primary goal was to identify how and whether certain HR practices are critical for developing employee capability to operate in firms with active CSR initiatives. We first examine the impact of external CSR activities on firm-level work outcomes. Moreover, we attempt to identify a choice of particular HR practices that could be aligned with external CSR activities. We then empirically examine how each HR practice interacts with external CSR activities that influence employee retention and labor productivity. Using three longitudinal datasets conducted by the government-sponsored research institution over 154 publicly traded Korean firms for five waves of survey years, the results show that external CSR has a limited impact on employee retention and labor productivity. However, when external CSR activities are combined with a specific set of HR practices, including person-organization fit-based selection, performance-based pay, extensive investment of training and development, and employee suggestion program, the impact of external CSR on employee work outcomes is more substantial. The results indicate that external CSR and a particular set of HR practices as internal CSR can be complementary and generate a positive interaction on creating sustainable human capabilities.

Analyzing global inequality in access to energy: Developing policy framework by inequality decomposition.

Energy poverty is a critical policymaking problem in the world, while the outlined solutions in academic and policy literature talks about the solutions, without addressing the possible cause of the problem. The interaction between labor and energy market might pave a way to address the issue. Within the context of energy poverty, this interaction might turn out to be a major roadblock in the way to attain the objectives of Sustainable Development Goals (SDGs). From this perspective, this study aims at analyzing the constituents of inequality in access to energy, and in that pursuit, it has employed Kaya-Theil Decomposition method. The study is carried out at the global level over the period of 1990-2019. The study outcomes demonstrate all the inequality components to be rising during the study period. Presence of a possible feedback loop in the association might create the Vicious Circle of Energy Poverty around the globe. This study contributes to the literature by addressing the demand-side dimension of the energy poverty issue, while using the Kaya-Theil Decomposition method as an estimator of demand-side factors. Based on the study outcomes, a policy framework has been recommended, and it is aimed at helping the nations to achieve the objectives of SDG 7, SDG 8, and SDG 10.

Development and Validation of Lost Days of Labor Productivity Scale to Evaluate the Business Cost of Intimate Partner Violence.

Developing scientific evidence showing the impact of intimate partner violence (IPV) on companies' productivity is an effective way to involve them in IPV prevention. However, there are no suitable and brief self-report instruments available that measure this impact on labor settings. This study develops and assesses the measurement properties of lost days of labor productivity scale based on tardiness, absenteeism, and presenteeism which may be due to IPV. Fourteen items have been developed and tested for 2,017 employees in 306 companies in Ghana, Pakistan, and South Sudan. Descriptive statistics, confirmatory factor analysis, heterotrait-monotrait matrix, and reliability coefficients have been conducted to assess the reliability of the scores. Confirmatory factor analysis indicates a two-factor second-order solution, stable by sex and countries. All subscales demonstrate good reliability, construct and discriminant validity, showing that the scale is a valid and reliable self-report questionnaire, which may measure the impact of IPV on businesses.

The Labor Productivity Consequences of Exposure to Particulate Matters: Evidence from a Chinese National Panel Survey.

A growing body of literature has documented the negative impacts of air pollution on labor productivity, especially the effects of fine particulate matter. In this paper, we build on this literature by dissecting two channels of how particulate matter affects labor productivity: decreasing labor supply through damaging the physical functioning of the human body, and decreasing the marginal productivity of labor through damaging the cognitive functioning of the human brain. Using the household panel survey from the China Health and Nutrition Survey (CHNS) spanning 2000 to 2015 and combining that information with remotely sensed data on exposure to particulate matter (PM2.5), namely, the most harmful air pollution, we find a significantly negative effect of PM2.5 (instrumented by thermal inversion) on labor productivity. We also find that workers who are male, without a college degree, and are employed in outdoor occupations are mainly affected by PM2.5 through decreasing working hours, whereas college-educated workers employed in indoor occupations are mainly affected by PM2.5 through decreasing unit wages. We provide suggestive evidence that health impacts are behind our measured labor-productivity losses as we find significantly lower metrics in physical activity and increasing disease prevalence under higher exposure to PM2.5.

Percepções dos pesquisadores de uma empresa pública brasileira de pesquisa científica em relação ao teletrabalho / Researchers' perceptions of teleworking in a Brazilian public scientific research company / Percepciones de los investigadores de una empresa pública brasileña de investigación científica en relación al teletrabajo

A flexibilização espaço-temporal do trabalho tornou-se comum nas empresas privadas e públicas brasileiras após o advento da pandemia de COVID-19. O presente estudo objetivou analisar por meio da aplicação de um questionário de pesquisa as percepções dos pesquisadores da Empresa Brasileira de Pesquisa Agropecuária (Embrapa), após um ano atuando sob regime de teletrabalho, em relação às características laborais, sociais, produtivas e de contexto do trabalho, bem como aos benefícios, desafios e expectativas futuras associadas a esse modelo de trabalho. O público-alvo do estudo englobou 487 pesquisadores científicos (mestres, doutores e pós-doutores) da empresa pública alocados em 32 cidades amplamente distribuídas no território brasileiro. As percepções dos participantes da pesquisa em relação ao teletrabalho foram altamente positivas, refletindo-se em aumento de produtividade laboral e ganhos na autonomia do trabalho e na qualidade de vida. As expectativas revelam o desejo da maioria dos pesquisadores da Embrapa de manterem o regime de trabalho flexível, especialmente na modalidade híbrida.

The space-time flexibilization of work became common in private and public Brazilian companies after the advent of the COVID-19 pandemic. The objective of this study was to analyze, through a survey questionnaire, the researchers' perceptions at the Brazilian Agricultural Research Corporation (Embrapa) about work, social, and labor productivity characteristics related to the teleworking adopted over the course of a year in the company. The target audience of the study included 487 scientific researchers (master, doctor and post-doc level) from the public company located in 32 cities, widely distributed throughout the Brazilian territory. The perceptions of the research participants were highly positive in relation to teleworking, with reflections on labor productivity enhancement and gains related to work autonomy and quality of life. Also, the future expectations about teleworking reveal the desire of a majority of the Embrapa researchers to maintain a flexible working arrangement, particularly based on a hybrid model.

La flexibilización espacio-temporal del trabajo se hizo común en las empresas públicas y privadas brasileñas con el advenimiento de la pandemia COVID-19. El presente estudio tuvo como objetivo analizar, mediante la aplicación de un cuestionario de encuesta, las percepciones de los investigadores de Empresa Brasileira de Pesquisa Agropecuária (Embrapa), luego de un año de trabajo en régimen de teletrabajo, en relación a las características laborales, sociales, productivas y del contexto laboral, así como los beneficios, desafíos y expectativas futuras asociadas a este modelo de trabajo. El público objetivo del estudio incluyó a 487 investigadores científicos (con maestrías, doctorados y postdoctorados) de la empresa pública ubicados en 32 ciudades ampliamente distribuidas en el territorio brasileño. Las percepciones de los participantes de la investigación en relación con el teletrabajo fueron altamente positivas, reflejando un aumento en la productividad laboral y beneficios en la autonomía laboral y la calidad de vida. Las expectativas revelan el deseo de la mayoría de los investigadores de Embrapa de mantener el régimen de trabajo flexible, especialmente en la modalidad híbrida.

Occupational Heat Stress: Multi-Country Observations and Interventions.

BACKGROUND: Occupational heat exposure can provoke health problems that increase the risk of certain diseases and affect workers' ability to maintain healthy and productive lives. This study investigates the effects of occupational heat stress on workers' physiological strain and labor productivity, as well as examining multiple interventions to mitigate the problem. METHODS: We monitored 518 full work-shifts obtained from 238 experienced and acclimatized individuals who work in key industrial sectors located in Cyprus, Greece, Qatar, and Spain. Continuous core body temperature, mean skin temperature, heart rate, and labor productivity were collected from the beginning to the end of all work-shifts. RESULTS: In workplaces where self-pacing is not feasible or very limited, we found that occupational heat stress is associated with the heat strain experienced by workers. Strategies focusing on hydration, work-rest cycles, and ventilated clothing were able to mitigate the physiological heat strain experienced by workers. Increasing mechanization enhanced labor productivity without increasing workers' physiological strain. CONCLUSIONS: Empowering laborers to self-pace is the basis of heat mitigation, while tailored strategies focusing on hydration, work-rest cycles, ventilated garments, and mechanization can further reduce the physiological heat strain experienced by workers under certain conditions.