1,721,104 research outputs found
Kitchen equipment: today in immunocytochemistry laboratories and tomorrow in medical museums?
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A survey on cost accounting practices in Italian large and medium size manufacturing firms
No full textChange in the relevance of cost information and costing systems: evidence from two Italian surveys
No full textThis paper aims to contribute to the stream of the "costing system change" research agenda by studying the role played by contextual factors, adopting a demand-side approach (Ax and Bjørnenak in Issues in management accounting. Prentice Hall, New Jersey, 2007), and by highlighting the movements of change in the adoption and use of Activity-Based Costing (ABC) and Target Costing (TC) (Burns and Vaivio in Manag Account Res 12(4):389-402, 2001; Schoute in Br Account Rev 43:120-134, 2011). Thus, the possibility of costing change with ramifications beyond those typically studied in the literature concerning the functional view of cost accounting is discussed and demonstrated (Sturdy in Manag Learn 35(2):155-179, 2004; Tsoukas and Chia in Organ Sci 13(5):567-582, 2002). This paper compares the results of two surveys over a decade apart on two samples of large-size manufacturing companies (132 and 86 companies, respectively) that investigated changes in cost objects, costing purposes and the adoption and use of two advanced costing techniques, ABC and TC. The findings reveal an increase in the number of cost objects considered, a wider use of cost information for managerial purposes and a slight increase in the use of ABC and TC in the sample. The discussion shows an increase of awareness of potentiality of cost information to support decision-making, and a refinement of cost allocation processes. The presence of "forward" and "backward" movements of ABC and TC changes in adoption and use, addresses the possibility that costing change has different directions than those usually considered under a rational view of cost accounting. © 2013 Springer Science+Business Media New York
Kitchen equipment: today in immunocytochemistry laboratories and tomorrow in medical museums?
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I cambiamenti del costing nelle aziende manifatturiere italiane: risultati di una ricerca comparativa
No full textGoing Beyond Counting First Authors in Author Co-citation Analysis
Full text linkThe present study examines one of the fundamental aspects of author co-citation analysis (ACA) - the way co-citation
counts are defined. Co-citation counting provides the data on which all subsequent statistical analyses and mappings
are based, and we compare ACA results based on two different types of co-citation counting - the traditional type that
only counts the first one among a cited work's authors on the one hand and a non-traditional type that takes into
account the first 5 authors of a cited work on the other hand. Results indicate that the picture produced through this non-traditional author co-citation counting contains more coherent author groups and is therefore considerably clearer. However, this picture represents fewer specialties in the research field being studied than that produced through the traditional first-author co-citation counting when the same number of top-ranked authors is selected and analyzed. Reasons for these effects are discussed
Prognostic impact of thyroid lymphocytic infiltration in patients with medullary thyroid carcinoma
No full textA retrospective search for lymphocytic infiltration of the thyroid was performed on archival paraffin specimens from 95 cases of thyroid medullary carcinoma observed at a single institution during a 30-year period. A mild lymphocytic infiltration of the nonneoplastic thyroid tissue, mainly concentrated at the edge of the tumor mass, was observed in 33 cases, while in a further 24 cases a moderate to marked lymphocytic infiltration, resembling that seen in chronic lymphocytic thyroiditis, was homogeneously distributed all over the gland, with no apparent relationship to the site of the primary tumor. Virtually no lymphocytic infiltration was detected inside of any of the tumors. The presence of chronic lymphocytic thyroiditis seemed to be a characteristic of the host rather than a tumor-induced event. Statistical univariate analysis of relapse-free survival and overall survival showed that lack of chronic lymphocytic thyroiditis marked those patients with an increased risk of disease recurrence and death. However, the observed risk for survival was statistically nonsignificant, whereas that for disease recurrence was significant and remained in a multivariate model of statistical analysis
Variations on the Author
Full text link“Variations on the Author” discusses two of Eduardo Coutinho’s recent films (Um Dia na Vida, from 2010, and Últimas Conversas, posthumously released in 2015) and their contribution to the general question of documentary authorship. The director’s filmography is characterized by a consistent yet self-effacing form of authorial self-inscription: Coutinho often features as an interviewer that rather than express opinions propels discourses; an interviewer that is good at listening. This mode of self-inscription characterizes him as an author who is not expressive but who is nonetheless markedly present on the screen. In Um Dia na Vida, however, Coutinho is completely absent form the image, while Últimas Conversas, on the contrary, includes a confessional prologue that moves the director from the margins to the center of his films. This article examines the ways in which these works stand out in the filmography of a director who offers new insights into the notion of cinematic authorship
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