There is a need for cost-efficient methods in consumer research. Existing qualitative methods are expensive to conduct. This paper aims to improve the focus group method. The objective was to improve focus groups with...There is a need for cost-efficient methods in consumer research. Existing qualitative methods are expensive to conduct. This paper aims to improve the focus group method. The objective was to improve focus groups with different aims： shorter time conducting interviews, interview greater number of respondents, deliver results faster than traditionally analysis of data, and lower total cost. CurroCus groups of 15-45 minutes duration were tested in five different experiments, including 70 to 160 respondents in groups of 7-11 respondents. The name of the new method is formed from the word ＂Curro＂ in Latin that means speed in English, and ＂Cus＂ that is the last syllable of the word ＂focus＂, thereby forming a new word： CurroCus~ on the method. The results from testing of the CurroCus~ group method at different cases showed that trained moderators and observers could collect relevant responses in a given time for each group. It was possible to process a number of 6 to 10 respondents for each group. By conducting several successive groups, saturation of information was reached after an adequate number of CurroCus~ groups. Therefore, the total number of respondents can be optimized and results can be more precise, with reduced risk of inaccuracy. At the same time, the cost for each case can be lowered substantially, in our cases to approximately 1/10 of a traditional focus group cost. The role （skills） of the moderator is important. A disadvantage is the risk that some of the respondents are not able to express their thoughts in due time when time is limited. There is a need for more research on all parts of the CurroCus group process.展开更多
A profound understanding of the costs to perform condition assessment on buried drinking water pipeline infrastructure is required for enhanced asset management. Toward this end, an automated and uniform method of col...A profound understanding of the costs to perform condition assessment on buried drinking water pipeline infrastructure is required for enhanced asset management. Toward this end, an automated and uniform method of collecting cost data can provide water utilities a means for viewing, understanding, interpreting and visualizing complex geographically referenced cost information to reveal data relationships, patterns and trends. However, there has been no standard data model that allows automated data collection and interoperability across platforms. The primary objective of this research is to develop a standard cost data model for drinking water pipeline condition assessment projects and to conflate disparate datasets from differing utilities. The capabilities of this model will be further demonstrated through performing trend analyses. Field mapping files will be generated from the standard data model and demonstrated in an interactive web map created using Google Maps API （application programming interface） for JavaScript that allows the user to toggle project examples and to perform regional comparisons. The aggregation of standardized data and further use in mapping applications will help in providing timely access to condition assessment cost information and resources that will lead to enhanced asset management and resource allocation for drinking water utilities.展开更多
The purpose of this study was to investigate the relationship between standard costing and cost control in Nigerian oil and gas industry. This was achieved through a review of extant literature and development of hypo...The purpose of this study was to investigate the relationship between standard costing and cost control in Nigerian oil and gas industry. This was achieved through a review of extant literature and development of hypotheses. The population for the study consisted of petroleum marketing companies listed in the Nigerian Stock Exchange Factbook of 2012. In order to generate the necessary data for this study, both primary and secondary methods of data collection were adopted. The primary data were collected through the administration of a questionnaire designed in a 5-point Likert scale, while the secondary data were sourced from the Nigerian Stock Exchange Factbook of 2011. The findings generated in this study revealed that a significant relationship exists between standard costing and cost control. It was observed that the more a firm practices standard costing, the more efficient is the firm in material, labor, and overhead costs. Based on the above findings, we recommended that oil and gas finns in Nigeria should adopt and apply standard costing in their accounting system so as to ensure the efficient use of resources for an effective control of costs.展开更多
2022年3月2日,美国联邦公报(FederalRegister)发布美国海关与边境保护局(以下简称“美国海关”)征询其他政府部门和公众有关全球商业识别码(Global Business Identifier)意见,到4月1日截止。这是继2021年10月6日发布联邦公报后新增30天...2022年3月2日,美国联邦公报(FederalRegister)发布美国海关与边境保护局(以下简称“美国海关”)征询其他政府部门和公众有关全球商业识别码(Global Business Identifier)意见,到4月1日截止。这是继2021年10月6日发布联邦公报后新增30天的意见征询。主要包含四点征询内容:一是所提议的信息收集对政府部门履职的必要性;二是信息收集成本估算准确度;三是提高信息收集的质量、效用和清晰度建议;四是减少信息收集成本建议。展开更多
文摘There is a need for cost-efficient methods in consumer research. Existing qualitative methods are expensive to conduct. This paper aims to improve the focus group method. The objective was to improve focus groups with different aims： shorter time conducting interviews, interview greater number of respondents, deliver results faster than traditionally analysis of data, and lower total cost. CurroCus groups of 15-45 minutes duration were tested in five different experiments, including 70 to 160 respondents in groups of 7-11 respondents. The name of the new method is formed from the word ＂Curro＂ in Latin that means speed in English, and ＂Cus＂ that is the last syllable of the word ＂focus＂, thereby forming a new word： CurroCus~ on the method. The results from testing of the CurroCus~ group method at different cases showed that trained moderators and observers could collect relevant responses in a given time for each group. It was possible to process a number of 6 to 10 respondents for each group. By conducting several successive groups, saturation of information was reached after an adequate number of CurroCus~ groups. Therefore, the total number of respondents can be optimized and results can be more precise, with reduced risk of inaccuracy. At the same time, the cost for each case can be lowered substantially, in our cases to approximately 1/10 of a traditional focus group cost. The role （skills） of the moderator is important. A disadvantage is the risk that some of the respondents are not able to express their thoughts in due time when time is limited. There is a need for more research on all parts of the CurroCus group process.
文摘A profound understanding of the costs to perform condition assessment on buried drinking water pipeline infrastructure is required for enhanced asset management. Toward this end, an automated and uniform method of collecting cost data can provide water utilities a means for viewing, understanding, interpreting and visualizing complex geographically referenced cost information to reveal data relationships, patterns and trends. However, there has been no standard data model that allows automated data collection and interoperability across platforms. The primary objective of this research is to develop a standard cost data model for drinking water pipeline condition assessment projects and to conflate disparate datasets from differing utilities. The capabilities of this model will be further demonstrated through performing trend analyses. Field mapping files will be generated from the standard data model and demonstrated in an interactive web map created using Google Maps API （application programming interface） for JavaScript that allows the user to toggle project examples and to perform regional comparisons. The aggregation of standardized data and further use in mapping applications will help in providing timely access to condition assessment cost information and resources that will lead to enhanced asset management and resource allocation for drinking water utilities.
文摘The purpose of this study was to investigate the relationship between standard costing and cost control in Nigerian oil and gas industry. This was achieved through a review of extant literature and development of hypotheses. The population for the study consisted of petroleum marketing companies listed in the Nigerian Stock Exchange Factbook of 2012. In order to generate the necessary data for this study, both primary and secondary methods of data collection were adopted. The primary data were collected through the administration of a questionnaire designed in a 5-point Likert scale, while the secondary data were sourced from the Nigerian Stock Exchange Factbook of 2011. The findings generated in this study revealed that a significant relationship exists between standard costing and cost control. It was observed that the more a firm practices standard costing, the more efficient is the firm in material, labor, and overhead costs. Based on the above findings, we recommended that oil and gas finns in Nigeria should adopt and apply standard costing in their accounting system so as to ensure the efficient use of resources for an effective control of costs.
文摘2022年3月2日,美国联邦公报(FederalRegister)发布美国海关与边境保护局(以下简称“美国海关”)征询其他政府部门和公众有关全球商业识别码(Global Business Identifier)意见,到4月1日截止。这是继2021年10月6日发布联邦公报后新增30天的意见征询。主要包含四点征询内容:一是所提议的信息收集对政府部门履职的必要性;二是信息收集成本估算准确度;三是提高信息收集的质量、效用和清晰度建议;四是减少信息收集成本建议。
