Two multicapillary coluumns(SE 30 and Carbowax 20M)were used for high speed GC separation of positional isomers of industrial chemicals The performances of the two multicapillary columns were also evaluated,such a...Two multicapillary coluumns(SE 30 and Carbowax 20M)were used for high speed GC separation of positional isomers of industrial chemicals The performances of the two multicapillary columns were also evaluated,such as the effects of carrier velocity,column temperature and sample capacity Two typical explosive isomers(DNT and TNT)were well separated on SE 30 multicapillary column,while some important chemicals(e g xylenes,xylenols)were separated on Carbowax 20M multicapillary column at high speed The multimulticapillary column shows the feature of fast analysis,relatively lower column temperature and larger sample capacity展开更多
Implementing effective cost management approaches has recently gained momentum due to intense competition and increasing customer demands. Moreover, effective cost management approaches have contributed to firms＇ com...Implementing effective cost management approaches has recently gained momentum due to intense competition and increasing customer demands. Moreover, effective cost management approaches have contributed to firms＇ competitive advantage in relation to cost leadership strategy. Consequently, firms have implemented contemporary cost management systems, such as activity-based management, business process re-engineering, life-cycle costing, target costing, and theory of constraint （TOC）, to enable them to become low-cost producers and compete effectively and sustain their performance. Furthermore, focusing on cost management to improve profitability has led to the integration of activity-based costing （ABC） and TOC. Therefore, the aim of this study is to review literature and discuss how integration of ABC and TOC can result in improved and sustained cost management. While these methods have different approaches in addressing cost management, treating them as complementary cost management approaches can result in improved cost management due to improved product costing, improved cost reporting, improved product-mix decisions, and improved cycle-time management. Improvement in cost management will then result in sustained cost management. Sustained cost management is further enhanced with the investment in information customer and shareholder value technology that supports cross-functional decision making to continue creating to remain competitive in the market.展开更多
文摘Two multicapillary coluumns(SE 30 and Carbowax 20M)were used for high speed GC separation of positional isomers of industrial chemicals The performances of the two multicapillary columns were also evaluated,such as the effects of carrier velocity,column temperature and sample capacity Two typical explosive isomers(DNT and TNT)were well separated on SE 30 multicapillary column,while some important chemicals(e g xylenes,xylenols)were separated on Carbowax 20M multicapillary column at high speed The multimulticapillary column shows the feature of fast analysis,relatively lower column temperature and larger sample capacity
文摘Implementing effective cost management approaches has recently gained momentum due to intense competition and increasing customer demands. Moreover, effective cost management approaches have contributed to firms＇ competitive advantage in relation to cost leadership strategy. Consequently, firms have implemented contemporary cost management systems, such as activity-based management, business process re-engineering, life-cycle costing, target costing, and theory of constraint （TOC）, to enable them to become low-cost producers and compete effectively and sustain their performance. Furthermore, focusing on cost management to improve profitability has led to the integration of activity-based costing （ABC） and TOC. Therefore, the aim of this study is to review literature and discuss how integration of ABC and TOC can result in improved and sustained cost management. While these methods have different approaches in addressing cost management, treating them as complementary cost management approaches can result in improved cost management due to improved product costing, improved cost reporting, improved product-mix decisions, and improved cycle-time management. Improvement in cost management will then result in sustained cost management. Sustained cost management is further enhanced with the investment in information customer and shareholder value technology that supports cross-functional decision making to continue creating to remain competitive in the market.
