Journal of Accounting Research Vol. 40 No. 3 June 2002 Printed in U.S.A. The Association Between Activity-Based Costing and Manufacturing Performance C H R I S T O P H E R D . I T T N E R ‚∗ W I L L I A M N . L A N E N ‚† A N D D A V I D F . L A R C K E R∗ Received 20 May 1999; accepted 23 October 2001 ABSTRACT This study examines the association between activity-based costing and manufacturing performance. Results using a cross-sectional sample of manufacturing plants indicates that extensive
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4.1. PSO Based User Grouping Grouping of users is a critical assignment in web usage mining procedure. For user clustering‚ PSO methodology is connected. Particle Swarm Optimization (PSO) is a SI (Swarm Intelligence) based advancement method which was created by Kennedy and Eberhart in the mid 1990s (Kennedy et al.‚ 1995). The optimization method of Particle Swarm Optimization (PSO) reproduces the development and movement of animals. In this procedure‚ every user is alluded as particle and it is
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SECTION 1: PEST Analysis Royal Dutch Shell plc also known as Shell is an Anglo-Dutch multinational oil and gas company. It’s headquarter is located in The Hague‚ Netherland while its registered office is located in London‚ United Kingdom. Shell is the world’s second largest revenue company and it operates in over 90 countries and has 44‚000 service stations worldwide. PEST analysis‚ “Political‚ Economic‚ Social and Technological analysis” is the external macro-environment in which a firm operates
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of activity-based costing by: Nitza Geri & Boaz Ronen A Critique After having been exposed on how activity-based costing works‚ I am wondering why it is not adopted by all of the companies. While it is true that the debate between the traditional cost system and the activity-based cost system seem to be endless‚ here is paper written by Nitza Geri and Boaz Ronen that introduces another concept and that is global decision-making methodology or GDM. Through their research and case study
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Royal Dutch Shell: Human Rights in Nigeria Case Analysis International Business April 22‚ 2013 The History Royal Dutch Shell is a global company. It has about 93‚000 employees and is located in more than 90 countries. It is an energy and petrochemicals business. In the US it was founded in 1912 by the American Gasoline Company to sell gasoline along the Pacific Coast‚ and Roxanna Petroleum to buy oil product properties in Oklahoma (according to Shell.US website). However‚ it was founded in
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Contents 1.0 INTRODUCTION 1 1.1 FROM PAST TO PRESENT 1 1.2 Vision‚ Mission & Objectives 2 1.2.1 Vision 2 1.2.2 Mission 2 1.2.3 Objectives 2 1.3 Board of Directors (Shell Malaysia‚ 2013) 3 1.3.1 Chairman’s Profile 4 1.3.2 Managing Directors’ Profile 5 2.0 Internal & External Environments 6 2.1 Internal Environment Factors 6 2.2 External Environment Factors 6 3.0 Ratio 8 3.1 Profitability Ratio 8 3.2 Liquidity Ratio 10 3.3 Efficiency Ratio 12 3.4 Investors Ratio 15 4.0 Long Term Sustainability 16 4
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‘Strategic Management’ is a very complex term as many eminent researchers and scholars have had different views and conclusions on strategy. According to White (2004)‚ “Strategic Management involves both systematically developing an idea together with its implications and testing the empirical validity & usefulness of that idea against the real world.” Thus strategy is not only about planning for future but also about confirming the validity of the hypothesis considered and implementing it successfully
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Introduction Patient Identity Management‚ privacy‚ and language access policies are responsible for accurate identification of patients‚ proper administration of medicines‚ and aid in the scientific analysis of patient information (Hosek & Straus‚ 2013). In recent past‚ healthcare providers have neglected these policies causing a myriad of issues and fraud in the healthcare sector. The scenario below analyses the possible outcomes as a result of negligence‚ errors arising due to the PMI infrastructure
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Shafin Hossain Management Info System 11/01/06 2217-402-04 Fall 06 Case Study Summary: The SyberWorks Training Center Suite provides an end-to-end training management solution for training companies offering all types of e-Learning and traditional classroom based training. They need a MIS program in place. Customer Profile: Founded in 1997‚ Information Mapping Inc. is a privately-held‚ international organization delivering Information Lifecycle Solutions through
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professionals‚ holding prestigious positions in their own fields of work. It caters to the needs of the taught‚ and fosters human qualities in them. It does not believe in imparting ’knowledge ’ merely as ’information ’ but insists on giving value-based education‚ which the world needs today. I wish the students and staff members for their intensive effort to bring out this news letter successfully. Principal ’s Message: “Excellence is the unlimited ability to improve the quality of what we
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