1,828,832 research outputs found
Marcel Niedergand ha asistido a la reunión ultrasecreta en Munich. 'France Soir' descubre la indigna maniobra contra España. El Contubernio de la traición
No full textArticle that collect opinions after the meeting in Munich in support of actions to move Spain closer to EuropeArtículo que recoge opiniones sobre la reunión en Munic
ABC at Insteel Industries
Full text linkIn this paper, we seek to provide empirical documentation of the effect of Activity-Based Costing (ABC) information on product and customer-related decisions made by managers in a company. Proponents of ABC argue that when an entity implements ABC, it reaps at least two important benefits: process improvements that promote more efficient use of resources and hence reduce costs, and a set of overhead cost numbers that, relative to traditional volume-based methods of costing, better represent the consumption of shared resources by the firm's products, and enable the firm to target a more profitable mix of products and customers. While there is much anecdotal evidence about the efficacy of ABC and ABM (Activity Based Management), there has been no systematic, statistical investigation of whether ABC really influences managerial decisions. An ABC analysis may not have any impact on a firm for two reasons. (1) It may not reveal any new information to the managers who intuitively know already what an ABC system formally captures. (2) Key managers may reject the ABC numbers and be unwilling to weather the organizational change and upheaval often required for effective ABM. In this study, we conduct a statistical analysis of firm-level data in order to shed light on whether ABC provides new information to managers and whether ABM significantly impacts product and customer-related decisions. We supplement this analysis with interviews with top managers in the company on whether and to what extent the ABC analysis influenced managerial decision making. We do not find much support for the hypothesis that product prices reflect all costs even when a company does not have ABC information. We find that after the ABC analysis, Insteel displayed a higher propensity to discontinue or increase prices of products that were found unprofitable in the ABC study and to discontinue customers that were found unprofitable in the ABC. The changes to the portfolio of customers served were similar but not as striking as the product mix and pricing decisions. This finding is consistent with senior managers' intuition that product level decisions can be made faster than customer level decisions.
The ABC: an overview
Full text linkThis paper presents an overview of Australia\u27s principal public broadcaster, the ABC, with reference to its origins, current composition and functions and its vision for a viable future within a changing media environment. The paper also makes reference to some of the controversies which have been integral to long-running discussion about the ABC - allegations of bias, political appointments to the broadcaster and the perennial question of funding adequacy.
Executive summary
This paper presents a brief overall picture of Australia’s principal public service broadcaster, the Australian Broadcasting Corporation (ABC).It describes the origins and development of the ABC and looks at its current structure, general operational policies and functions.
The paper also discusses a number of important issues which are often raised in discussions of public broadcasting in general, and in particular, in relation to the ABC. One of the most significant of these is the issue of how the ABC is funded. The paper provides a brief background to the current funding situation, noting the debate surrounding the adequacy of funding and what may be future funding outcomes. Discussion of this issue is supplemented by detailed funding tables presented in Appendix C. These tables show funding trends and provide information actual dollars and dollar adjusted to 2012–13 prices.
The ABC has regularly been the subject of criticism from a number of quarters; there have been frequent allegations of bias in reporting, inappropriate programming, political appointments to the ABC Board and mismanagement of funds. Recently the ABC has been accused also of neglecting its Charter obligations by withdrawing local services and outsourcing production.
The debates surrounding these and other similar issues are also considered in the paper. Arguments supporting and criticising the broadcaster are noted throughout. While no attempt is made to draw definitive conclusions about the future of the ABC, it is noted that the broadcaster continues to be admired and supported by a significant number of Australians who see it as a constant source of quality information and entertainment
ABC transporters: Lessons from a bacterial oligopeptide uptake system
Full text linkABC transporters are proteins that are involved in the uptake of nutrients and excretion of harmful substances in biological cells. Defects in human ABC transporters can result in severe diseases. Too high ABC transporter activity can lead to non-responsiveness of cancercells to chemotherapy, and resistance of bacteria to antibiotics. Every life-form, from the most simple bacterium to the highly complex human being, contains ABC transporters. In this thesis a bacterial ABC transporter was studied to learn more about how ABC transporters work in general. The subject of investigation, the oligopeptide ABC transporter, was purified from bacteria and studied using biochemical and biopysical techniques. In this way it was elucidated what kind of substances are taken up via the oligopeptide ABC transporter and how this protein works.
joshleeck/ABC-DA_1.5da_hybrid: ABC-DA_1.5da_hybrid
No full textABC model with 3DVar and hybrid DA options (ABC-DA_1.5da_hybrid)
This repository can be considered a branch from the original ABC-DA_1.4da (https://github.com/rossbannister/ABC-DA_1.4da/) repository. The upgrades to the data assimilation system are added to a more recent version of ABC-DA (ABC-DA_1.5da) which was acquired through personal communication with RNB.
Hybrid ensemble-variational data assimilation options and ABC ensemble generation techniques have been added.
Joshua Lee, 6th January 202
ABC Gold standard dataset for 300 documents
No full textManually corrected gold standard dataset for 300 documents of ABC
Recorte prensa ABC sobre Luis Uruñuela
No full textRecorte de prensa del periódico ABC hablando sobre Luis Uruñuela y el comienzo del II Congreso del PSA
Tools and Techniques for Implementing ABC/ABM
Full text linkP(論文)ABC、ABCM、およびABMの概念はどのように異なるか。ABC/ABM実施の7段階とは何か。ABC/ABM実施の各段階に有用なツールと手法とは何か。本稿ではこのような問題について実証研究の知見を参考にして考察してみた。This article reflects on following topics refering to SMA NO. 4EE ; (1) Differences among Activity-Based Costing, Activity-Based Cost Management, and Activity-Based Management, (2) 7 phases of ABC/ABM Implementation, and (3) Tools and Techniques for each phase of ABC/ABM Implementation.departmental bulletin pape
Recorte prensa ABC sobre Luis Uruñuela
No full textRecorte de prensa del periódico ABC hablando sobre Luis Uruñuela y el comienzo del II Congreso del PSA
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