Activity based costing (ABC) is a method which can solve many limitations of the traditional cost systems in manufacturing management. In this paper, we investigate how to integrate ABC with workflow technology, and ...Activity based costing (ABC) is a method which can solve many limitations of the traditional cost systems in manufacturing management. In this paper, we investigate how to integrate ABC with workflow technology, and build a workflow meta model supporting ABC. Firstly, the concept and concept model of activity based costing (ABC) are introduced. Next, the meta model of P -PROCE (Process, Product, Resource, Organization, and Cost & Evaluation) is presented. Then the cost meta model is defined by adding ABC to P -PROCE model. Object constraint language (OCL) is used to express meta model and constraints. Finally, we show an enterprise modeling and simulation tool based on the workflow meta model. We can systematically construct an enterprise model and easily and efficiently conduct simulation. Moreover it enables us to analyze and evaluate business processes and its costs.展开更多
Drilling and blasting play vital roles in opencast mining. These operations not only affect the cost of production directly but as well and significantly, the overall operational costs. This research was carried out t...Drilling and blasting play vital roles in opencast mining. These operations not only affect the cost of production directly but as well and significantly, the overall operational costs. This research was carried out to find a possible way of optimizing the drilling and blasting operations in an open pit mine of Somair (Société des Mines de l’Air), in the Niger Republic. In order to optimize the drilling operation, the time taken by two drilling machines to accomplish the same task was analyzed statistically. The result indicates that the Down the Hole Hammer Drilling Rig (DMNo406) is more efficient than the Drill Master (DM405). The relative unit consumption of two explosives (Explus and Nitram 9), when used under the same operating conditions, were also considered and the results indicate Explus to be more economical per unit consumption with a range of 0.15 g/t–0.183 g/t, when compared with Nitram 9 with a unit consumption range of 0.19 g/t-0.24 g/t in the study area.展开更多
The non-cooperative action in the social dilemma situation might, at the worst case, lead to violation of social rules （or regulations）. A repetitive N-person social dilemma game that permit the participants to chan...The non-cooperative action in the social dilemma situation might, at the worst case, lead to violation of social rules （or regulations）. A repetitive N-person social dilemma game that permit the participants to change jobs between organizations （groups） and mutually interact between groups was carried out to investigate how ＂limitation for job change＂, ＂cost for job change＂, and ＂incentive （enhancement of personal career）＂ affected the cooperation. The cost for job change effectively worked for the enhancement of cooperation. When the cost for job change was not necessary, the cooperative behavior was enhanced. When the cost for job change was necessary, it tended that a non-cooperative action was selected. When the limitation and the cost for job change were imposed, and the participants were provided with the incentive for cooperation, the cooperation rate was the highest. A significant interaction between the incentive condition （enhancement of personal career） and the limitation for job change was also clarified.展开更多
Road transport is a flexible mode of transport and its importance in era of globalization increases. Management of road transport companies is, in this turbulent environment, exposed to many technical, legislative, an...Road transport is a flexible mode of transport and its importance in era of globalization increases. Management of road transport companies is, in this turbulent environment, exposed to many technical, legislative, and economic problems. Especially, the growing economic pressure leads to an urgent requirement of the manager and control system improvement. Activity-based costing （ABC） method is a very powerful tool to improve products, services, processes, and market strategies. ABC allows company management to understand what causes costs and how to manage them. Company under this scheme may get a glimpse of how efficiently a company converts the source value. The main objective of our research was to assess the possibility of application of the ABC method in a transport undertaking. ABC method as a fundamentally different view on the cost in the transport business helps to find the reasons of cost and thereby influences their levels to make better use of resources.. New managerial accounting methods aim to show management what information is needed, how and where this information can be obtained, and how they can be useful for the management of the company＇s proper planning, decision-making, and control. Information provided by management accounting is often a key factor in the analysis of alternative ways of solving problems. This article focuses on the transport enterprise management and helps to decide on the use of this method in business practice.展开更多
This study presents a triangulation approach to the investigation of costing possibilities in Greek higher education institutions. The historical data contained in the financial statements of universities provide the ...This study presents a triangulation approach to the investigation of costing possibilities in Greek higher education institutions. The historical data contained in the financial statements of universities provide the expenditures of the latter. These expenditures are then re-determined with the use of independent variables （Jacobian determinants）, as well as with activity-based costing （ABC） and interviews, in order to obtain certainty of accuracy of the calculations and an indication of the cost of educational services, which can help determine magnitudes and improve the long-term planning of university resources. The above process can be used to create cost drivers and cost pools for the new financial burden of academic departments （cost centres） and to calculate the cost per student for each department. This information does not function at variance with or as a substitute for traditional accounting systems but in parallel （or supplementally）, providing administrators with more comparative data and a clearer picture of a university＇s economic operations which will facilitate its decision planning. Thus, it can provide higher education institutions with a decision-making tool for the following tasks： （1） allocation of national and community funds to university departments; （2） financing of textbooks, food, and accommodation; and （3） determining the optimum number of new enrolments.展开更多
The time-driven activity-based costing has received extensive attention from scholars both at home and abroad in recent years,which has been applied to the calculation of manufacturing operations and the cost of produ...The time-driven activity-based costing has received extensive attention from scholars both at home and abroad in recent years,which has been applied to the calculation of manufacturing operations and the cost of products.However, this approach is rarely introduced into the service sector.As to the hospitality industry, the profitability of the customer usually plays a decisive role in the business process.Therefore, this article takes the hotel service industry as the research point and allocates the costs of resources of each departments to customers according to time drivers.The focus of this paper is to calculate the costs of customers ,and then analyze the profitability of customers in order to take the appropriate marketing strategies to improve the hotel service industry Drofitabilitv.展开更多
This research examines Samoan student experiences in two Homework Study Groups （HSGs） in Melbourne using a researcher-practitioner approach. It highlights that school teachers need to acknowledge students＇ preferre...This research examines Samoan student experiences in two Homework Study Groups （HSGs） in Melbourne using a researcher-practitioner approach. It highlights that school teachers need to acknowledge students＇ preferred learning methods, especially those of minority backgrounds like the Samoan participants in this investigation. A detailed exploration of the experiences of students in two HSGs finds that while students and their families place a high priority on learning, their cultural practices are not compatible with standard Western learning approaches. The HSGs provided a social space in which students could ask the teacher questions without fear of appearing foolish, in which they could apply themselves to study. It provided a physical study space away from the demands some Samoan families place on their young people, and it provided a cultural space in which the students could learn according to fa＇aSamoa （traditional values and beliefs）. This research makes a contribution to an understanding of the motivations of Melbourne-based Samoan students to learn, of what concerns them, and of impediments to their educational success. It also offers insight into the benefits that set up a specific space for students offers, when its specific intent is influencing the merging of Samoan and Western ideas to further learning.展开更多
This paper presents an empirical analysis of the effect that participation in an agricultural cooperative has on the transaction costs and net income of apple- growing farmers in Shandong province. Compared with indep...This paper presents an empirical analysis of the effect that participation in an agricultural cooperative has on the transaction costs and net income of apple- growing farmers in Shandong province. Compared with independent farming, agricultural cooperatives reduce transaction costs by 48 yuan/mu and increase farmers＇ net income by 321 yuan/mu. Other factors found to influence transaction costs and farmers＇net income were farmer＇s gender, educational attainment, farm size, the availability of market information, distance to market, and level of government support. Independent farmers＂ most common explanations for not participating in agricultural cooperatives were that doing so would not reduce transaction costs significantly and that the cooperatives would impede the autonomy of their decision-making.展开更多
Based on Martin Buber＇s theory of ＂Ontology of Between＂, the present paper tries to analyze the unfathomable themes in Wise Blood and argues that the world of Wise Blood （1968） is a highly commercialized society ...Based on Martin Buber＇s theory of ＂Ontology of Between＂, the present paper tries to analyze the unfathomable themes in Wise Blood and argues that the world of Wise Blood （1968） is a highly commercialized society filled with spiritual blindness, moral degeneration, and social corruption. In keeping with O＇Conner＇s artistic creations, the more disgusting the It-world in Wise Blood is represented to the readers, the more palpable her implication becomes that such a world needs the necessary and urgent spiritual redemption.展开更多
Since ＂Heroes＂ ＇ s success in 2002, local blockbusters has found its own way to make profit. ＂Make big movie, earn big money＂ has become an indisputable fact. But within the 330 movies made in China in 2006, only...Since ＂Heroes＂ ＇ s success in 2002, local blockbusters has found its own way to make profit. ＂Make big movie, earn big money＂ has become an indisputable fact. But within the 330 movies made in China in 2006, only very few of them are blockbusters, and the rest can all be classified as small and medium budget films. In particular, the low budget production in 2006, a small film ＂Crazy Stone＂ ＇ s unexpected success aroused wide attention from people both inside and outside the industry. With investment of several million, it has won over 20 million Box office. Coupled with the subsequent ＂Still Life＂ who has won international awards, plus, a large number of small and medium cost movies such as ＂Nintendogs＂ , ＂utter confusion＂ , ＂My name is Liu Yuejin＂ , ＂year-round,＂ and so on has won huge applauses from the audiences, the small and medium budget movies become a dazzling landscape in the whole movie market. Since then, discussions about such movie became one of the hottest debated topics in the movie industry.展开更多
Humanistic management means taking humanity as the center. To mobilize workers＇ positivity and creativity through establishing the dominant position of people in the management process and take human beings as the ma...Humanistic management means taking humanity as the center. To mobilize workers＇ positivity and creativity through establishing the dominant position of people in the management process and take human beings as the main line. humanistic management emphasizes to go on integrated management by taking people as the main resources in office. So the office work in our institution of higher education should even insist on the principle of people oriented. In this thesis, according to the working characteristics of the third category colleges and we also combined our practical working experience, we have carried on beneficial attempt towards humanistic management through Talents cultivation, staff management, image construction, system specification ect ways, we have also achieved good effects in improving the education environment, improving the office service qualitv ect asnects.展开更多
More than just a drink, tea embodies social, cultural, economic and political meanings through time and across cultures. There is an essential tie between media and this meaning-making process. Media often create and ...More than just a drink, tea embodies social, cultural, economic and political meanings through time and across cultures. There is an essential tie between media and this meaning-making process. Media often create and carry the visions of health, nature, tranquility, and prosperity offered by tea. This mediated imaginary seems to persist even in the face of vast human inequalities and suffering and irreversible negative environmental impacts through the current practice of tea production under global conglomerates. Through textual analysis of media narratives of Teavana, a well-known tea brand, this project explores how media＇s mythic narratives potentially naturalize and celebrate the current production practice and the conspicuous consumption of tea, and silence the human suffering and environmental destruction endured, in order to gratify the very practice and consumption promoted by media.展开更多
文摘Activity based costing (ABC) is a method which can solve many limitations of the traditional cost systems in manufacturing management. In this paper, we investigate how to integrate ABC with workflow technology, and build a workflow meta model supporting ABC. Firstly, the concept and concept model of activity based costing (ABC) are introduced. Next, the meta model of P -PROCE (Process, Product, Resource, Organization, and Cost & Evaluation) is presented. Then the cost meta model is defined by adding ABC to P -PROCE model. Object constraint language (OCL) is used to express meta model and constraints. Finally, we show an enterprise modeling and simulation tool based on the workflow meta model. We can systematically construct an enterprise model and easily and efficiently conduct simulation. Moreover it enables us to analyze and evaluate business processes and its costs.
文摘Drilling and blasting play vital roles in opencast mining. These operations not only affect the cost of production directly but as well and significantly, the overall operational costs. This research was carried out to find a possible way of optimizing the drilling and blasting operations in an open pit mine of Somair (Société des Mines de l’Air), in the Niger Republic. In order to optimize the drilling operation, the time taken by two drilling machines to accomplish the same task was analyzed statistically. The result indicates that the Down the Hole Hammer Drilling Rig (DMNo406) is more efficient than the Drill Master (DM405). The relative unit consumption of two explosives (Explus and Nitram 9), when used under the same operating conditions, were also considered and the results indicate Explus to be more economical per unit consumption with a range of 0.15 g/t–0.183 g/t, when compared with Nitram 9 with a unit consumption range of 0.19 g/t-0.24 g/t in the study area.
文摘The non-cooperative action in the social dilemma situation might, at the worst case, lead to violation of social rules （or regulations）. A repetitive N-person social dilemma game that permit the participants to change jobs between organizations （groups） and mutually interact between groups was carried out to investigate how ＂limitation for job change＂, ＂cost for job change＂, and ＂incentive （enhancement of personal career）＂ affected the cooperation. The cost for job change effectively worked for the enhancement of cooperation. When the cost for job change was not necessary, the cooperative behavior was enhanced. When the cost for job change was necessary, it tended that a non-cooperative action was selected. When the limitation and the cost for job change were imposed, and the participants were provided with the incentive for cooperation, the cooperation rate was the highest. A significant interaction between the incentive condition （enhancement of personal career） and the limitation for job change was also clarified.
文摘Road transport is a flexible mode of transport and its importance in era of globalization increases. Management of road transport companies is, in this turbulent environment, exposed to many technical, legislative, and economic problems. Especially, the growing economic pressure leads to an urgent requirement of the manager and control system improvement. Activity-based costing （ABC） method is a very powerful tool to improve products, services, processes, and market strategies. ABC allows company management to understand what causes costs and how to manage them. Company under this scheme may get a glimpse of how efficiently a company converts the source value. The main objective of our research was to assess the possibility of application of the ABC method in a transport undertaking. ABC method as a fundamentally different view on the cost in the transport business helps to find the reasons of cost and thereby influences their levels to make better use of resources.. New managerial accounting methods aim to show management what information is needed, how and where this information can be obtained, and how they can be useful for the management of the company＇s proper planning, decision-making, and control. Information provided by management accounting is often a key factor in the analysis of alternative ways of solving problems. This article focuses on the transport enterprise management and helps to decide on the use of this method in business practice.
文摘This study presents a triangulation approach to the investigation of costing possibilities in Greek higher education institutions. The historical data contained in the financial statements of universities provide the expenditures of the latter. These expenditures are then re-determined with the use of independent variables （Jacobian determinants）, as well as with activity-based costing （ABC） and interviews, in order to obtain certainty of accuracy of the calculations and an indication of the cost of educational services, which can help determine magnitudes and improve the long-term planning of university resources. The above process can be used to create cost drivers and cost pools for the new financial burden of academic departments （cost centres） and to calculate the cost per student for each department. This information does not function at variance with or as a substitute for traditional accounting systems but in parallel （or supplementally）, providing administrators with more comparative data and a clearer picture of a university＇s economic operations which will facilitate its decision planning. Thus, it can provide higher education institutions with a decision-making tool for the following tasks： （1） allocation of national and community funds to university departments; （2） financing of textbooks, food, and accommodation; and （3） determining the optimum number of new enrolments.
文摘The time-driven activity-based costing has received extensive attention from scholars both at home and abroad in recent years,which has been applied to the calculation of manufacturing operations and the cost of products.However, this approach is rarely introduced into the service sector.As to the hospitality industry, the profitability of the customer usually plays a decisive role in the business process.Therefore, this article takes the hotel service industry as the research point and allocates the costs of resources of each departments to customers according to time drivers.The focus of this paper is to calculate the costs of customers ,and then analyze the profitability of customers in order to take the appropriate marketing strategies to improve the hotel service industry Drofitabilitv.
文摘This research examines Samoan student experiences in two Homework Study Groups （HSGs） in Melbourne using a researcher-practitioner approach. It highlights that school teachers need to acknowledge students＇ preferred learning methods, especially those of minority backgrounds like the Samoan participants in this investigation. A detailed exploration of the experiences of students in two HSGs finds that while students and their families place a high priority on learning, their cultural practices are not compatible with standard Western learning approaches. The HSGs provided a social space in which students could ask the teacher questions without fear of appearing foolish, in which they could apply themselves to study. It provided a physical study space away from the demands some Samoan families place on their young people, and it provided a cultural space in which the students could learn according to fa＇aSamoa （traditional values and beliefs）. This research makes a contribution to an understanding of the motivations of Melbourne-based Samoan students to learn, of what concerns them, and of impediments to their educational success. It also offers insight into the benefits that set up a specific space for students offers, when its specific intent is influencing the merging of Samoan and Western ideas to further learning.
文摘This paper presents an empirical analysis of the effect that participation in an agricultural cooperative has on the transaction costs and net income of apple- growing farmers in Shandong province. Compared with independent farming, agricultural cooperatives reduce transaction costs by 48 yuan/mu and increase farmers＇ net income by 321 yuan/mu. Other factors found to influence transaction costs and farmers＇net income were farmer＇s gender, educational attainment, farm size, the availability of market information, distance to market, and level of government support. Independent farmers＂ most common explanations for not participating in agricultural cooperatives were that doing so would not reduce transaction costs significantly and that the cooperatives would impede the autonomy of their decision-making.
文摘Based on Martin Buber＇s theory of ＂Ontology of Between＂, the present paper tries to analyze the unfathomable themes in Wise Blood and argues that the world of Wise Blood （1968） is a highly commercialized society filled with spiritual blindness, moral degeneration, and social corruption. In keeping with O＇Conner＇s artistic creations, the more disgusting the It-world in Wise Blood is represented to the readers, the more palpable her implication becomes that such a world needs the necessary and urgent spiritual redemption.
文摘Since ＂Heroes＂ ＇ s success in 2002, local blockbusters has found its own way to make profit. ＂Make big movie, earn big money＂ has become an indisputable fact. But within the 330 movies made in China in 2006, only very few of them are blockbusters, and the rest can all be classified as small and medium budget films. In particular, the low budget production in 2006, a small film ＂Crazy Stone＂ ＇ s unexpected success aroused wide attention from people both inside and outside the industry. With investment of several million, it has won over 20 million Box office. Coupled with the subsequent ＂Still Life＂ who has won international awards, plus, a large number of small and medium cost movies such as ＂Nintendogs＂ , ＂utter confusion＂ , ＂My name is Liu Yuejin＂ , ＂year-round,＂ and so on has won huge applauses from the audiences, the small and medium budget movies become a dazzling landscape in the whole movie market. Since then, discussions about such movie became one of the hottest debated topics in the movie industry.
文摘Humanistic management means taking humanity as the center. To mobilize workers＇ positivity and creativity through establishing the dominant position of people in the management process and take human beings as the main line. humanistic management emphasizes to go on integrated management by taking people as the main resources in office. So the office work in our institution of higher education should even insist on the principle of people oriented. In this thesis, according to the working characteristics of the third category colleges and we also combined our practical working experience, we have carried on beneficial attempt towards humanistic management through Talents cultivation, staff management, image construction, system specification ect ways, we have also achieved good effects in improving the education environment, improving the office service qualitv ect asnects.
文摘More than just a drink, tea embodies social, cultural, economic and political meanings through time and across cultures. There is an essential tie between media and this meaning-making process. Media often create and carry the visions of health, nature, tranquility, and prosperity offered by tea. This mediated imaginary seems to persist even in the face of vast human inequalities and suffering and irreversible negative environmental impacts through the current practice of tea production under global conglomerates. Through textual analysis of media narratives of Teavana, a well-known tea brand, this project explores how media＇s mythic narratives potentially naturalize and celebrate the current production practice and the conspicuous consumption of tea, and silence the human suffering and environmental destruction endured, in order to gratify the very practice and consumption promoted by media.
