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Outsourcing Service Departments
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作者 Massoud Malek 《Journal of Modern Accounting and Auditing》 2015年第8期429-434,共6页
In a manufacturing company, certain departments can be characterized as production departments and others as service departments. This paper expands and simplifies the results by the author and his co-author (Lowenth... In a manufacturing company, certain departments can be characterized as production departments and others as service departments. This paper expands and simplifies the results by the author and his co-author (Lowenthal & Malek, 2005; 2013), by explaining in a simple way how to obtain the fair-price per unit to pay to external suppliers that replace service departments. The paper also proves that replacing several service departments at once produces exactly the same fair-price per unit if they were replaced sequentially. 展开更多
关键词 service departments production department OUTSOURCING extemal supplier traceable cost full cost fair value cost per unit indifference point
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Information Assurance Technique for Mitigation of Data Breaches in the Human Service Sector
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作者 Chevroen Washington Phillip Yarbrough +3 位作者 Shavon Parker Rafia Islam Vishnu Vardhan Patamsetti Olatunde Abiona 《International Journal of Communications, Network and System Sciences》 2022年第2期15-30,共16页
This research paper analyzes data breaches in the human service sector. The hypothesis for the solution to this problem is that there will be a significant reduction in data breaches in the human service sector due to... This research paper analyzes data breaches in the human service sector. The hypothesis for the solution to this problem is that there will be a significant reduction in data breaches in the human service sector due to an increase in information assurance. The hypothesis is tested using data from the United States Department of Health and Human Services data breach notification repository during January 2018-December 2020. Our result shows that without the increased mitigation of information assurance, data breaches in the human service sector will continue to increase. 展开更多
关键词 Information Assurance Ransomware Data Breach HACKER HIPPA PHISHING Department of Health and Human services
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Higher Temperatures Were Closely Associated with Higher Ambulance Transports in Takamatsu Area,Japan 被引量:1
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作者 Nobuyuki Miyatake Masaki Nakao +3 位作者 Noriko Sakano Shigeru Suna Takeshi Suzue Tomohiro Hirao 《Journal of Environmental Protection》 2011年第1期72-75,共4页
The link between high temperatures and ambulance transports in Takamatsu area, Japan was investigated. Monthly observations for ambulance transports (2004-2008) were obtained from Fire Department Service in Takamatsu.... The link between high temperatures and ambulance transports in Takamatsu area, Japan was investigated. Monthly observations for ambulance transports (2004-2008) were obtained from Fire Department Service in Takamatsu. Data of temperatures in Takamatsu area, Japan (2004-2008) were used by Japan Meteorological Agency. Effect of high temperatures on ambulance transports was analyzed. By using data from July to September, there were not clear differences of mean temperatures and ambulance transports among years. Ambulance transports were significantly correlated with parameters of temperatures. Correlation coefficient rate between ambulance transports and the mean temperature of maximum temperatures in a month was highest among parameters (r = 0.738, p = 0.0017). In addition, ambulance transports were also significantly correlated with the number of days over the level of 32?C in a month (r = 0.782, p = 0.0006). Higher temperatures were closely associated with higher ambulance transports in Takamatsu area, Japan. 展开更多
关键词 Temperature Ambulance Transports Takamatsu Area Fire Department service in Takamatsu Japan Meteorological Agency
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Stormwater Management in Hong Kong
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作者 Keith R. Murrells John K.Y. Leung Kermen K. Mok 《Tsinghua Science and Technology》 SCIE EI CAS 2002年第5期544-553,共10页
This paper presents the practice of stormwater management in Hong Kong. It gives an overview of the current situation as regards to the organization, policies and strategies, the technologies adopted, and the economi... This paper presents the practice of stormwater management in Hong Kong. It gives an overview of the current situation as regards to the organization, policies and strategies, the technologies adopted, and the economics and financing aspects relevant to implementation of the management practices. The influencing factors and trends in future development of stormwater management are also discussed. 展开更多
关键词 drainage services department Hong Kong SAR stormwater management (SWM)
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