scholarly journals Standardization In The Home Building Industry: An Empirical Investigation Into The Compatibility Between Accounting And Estimating Cost Codes

2010 ◽  
Vol 8 (11) ◽  
Author(s):  
Mark D. Law
Keyword(s):  
Firm Size ◽  
Empirical Investigation ◽  
Number System ◽  
Large Percentage ◽  
Building Industry ◽  
Font Size ◽  
Numbering System ◽  
Home Building

<p class="MsoNormal" style="text-align: justify; text-indent: 0in; margin: 0in 0.5in 0pt; mso-pagination: none;"><span style="font-family: Times New Roman;"><em style="mso-bidi-font-style: normal;"><span style="color: black; font-size: 10pt; mso-themecolor: text1;">The purpose of this study was to investigate the utilization of standardized cost codes for the estimating and accounting functions related to the scale of operations by Pennsylvania&rsquo;s home building contractors.<span style="mso-spacerun: yes;">&nbsp; </span>Firm size was examined as to its impact on three issues in construction standardization practice:<span style="mso-spacerun: yes;">&nbsp; </span>1) the use of a standardized number system for estimating, 2) the use of a standardized number system for accounting, and 3) the use of the same standardized number system for both estimating and accounting.<span style="mso-spacerun: yes;">&nbsp; </span>Significant differences existed among firm sizes regarding all three items relating to standardized cost codes - a standardized numbering system used for estimating, a standardized numbering system used for accounting, and the same standardized numbering system used for both estimating and accounting functions</span></em><span style="color: black; font-size: 10pt; mso-themecolor: text1;">.<span style="mso-spacerun: yes;">&nbsp; </span><em style="mso-bidi-font-style: normal;">Overall, however, a large percentage of Pennsylvania home building firms are behind the curve with regard to their knowledge and utilization of standardized cost codes.</em></span></span></p>

scholarly journals Exploration Of Accounting Software Usage: An Empirical Research Applied On The Pennsylvania Home Building Industry

2011 ◽  
Vol 14 (1) ◽  
Author(s):  
Mark D. Law ◽  
Nancy Coulmas
Keyword(s):  
Information Technology ◽  
Project Management ◽  
Firm Size ◽  
Building Industry ◽  
Accounting System ◽  
Management Software ◽  
Home Building ◽  
Project Management Software ◽  
Primary Program ◽  
Accounting Software

The purpose of this study was to investigate the utilization of information technology in accounting functions, related to the scale of operations, by Pennsylvania’s home building contractors.  The researchers examined whether differences in firm size played a factor in how often accounting or project management software was used for job costing, whether or not the primary accounting function was computerized, and if computerized, the primary program used for the accounting functions by home builders. According to the findings, the researchers concluded that there are significant differences among and between firm sizes in the use of accounting and project management software for job costing by Pennsylvania home building firms.  Secondly, the data showed significant differences existed among firm sizes between the use of a computerized accounting system or manual accounting system.  Finally, the data revealed that there are significant differences among firm sizes in the primary program used for estimating when a firm is computerized.

scholarly journals A Theoretical Model For Accounting For Cost Variance In The Residential Home Building Industry

2012 ◽  
Vol 10 (2) ◽  
pp. 63
Author(s):  
Mark D. Law
Keyword(s):  
Theoretical Model ◽  
Systems Theory ◽  
Systems Approach ◽  
Building Industry ◽  
General Systems Theory ◽  
Residential Home ◽  
Font Size ◽  
Cost Variance ◽  
Home Building ◽  
General Systems

<span style="font-family: Times New Roman; font-size: small;"> </span><p style="margin: 0in 0.5in 0pt; text-align: justify; mso-pagination: none;" class="MsoNormal"><span style="font-size: 10pt; mso-fareast-font-family: Calibri;"><span style="font-family: Times New Roman;">The purpose of this study was to propose a theoretical model for home building contractors.<span style="mso-spacerun: yes;"> </span>The theoretical framework proposed was formulated from a systems approach focusing on the principles of general systems theory and applying the theory of single-loop learning to the task of a real-time cost variance calculation.<span style="mso-spacerun: yes;"> </span>In creating the model, the researcher first looked at the concept of general systems theory, applying the system concept using a systems approach.<span style="mso-spacerun: yes;"> </span>This approach has led to the development of the theoretical model for the home building industry.<span style="mso-spacerun: yes;"> </span>In the center of the model is the cost variance system interacting with the individual subsystems; estimating, accounting, standards, and technology.<span style="mso-spacerun: yes;"> </span>This model outlines the importance of four separate subsystems and their interrelationships in the calculation of cost variance.<span style="mso-spacerun: yes;"> </span>The model in this study has led to several important implications and recommendations for the home building industry</span></span></p><span style="font-family: Times New Roman; font-size: small;"> </span>

Employers and the 1881 Population Census of England and Wales

2015 ◽  
pp. 29-49 ◽  
Author(s):  
Robert J. Bennett ◽  
Gill Newton
Keyword(s):  
Systematic Error ◽  
Size Distribution ◽  
Firm Size ◽  
Extraction Method ◽  
Building Industry ◽  
Population Census ◽  
Firm Size Distribution ◽  
England And Wales ◽  
Occupational Information ◽  
First Results

This article presents the method and first results of using the 1881 England and Wales Census Enumerators' Books (CEBs) to identify and extract employer records using occupational information. Over 230,000 employers are identified, of which about four fifths employ others. Important sub-groups are also identified of the own account selfemployed, company proprietors, directors and partnerships. The article demonstrates the feasibility of the method and uses the example of the building industry to illustrate firm-size distribution at parish level across England and Wales. The paper indicates the applicability of the extraction method to other censuses, which is now possible using the recently released I-CeM database. The paper also demonstrates some difficulties in the database for 1881, including data keying and coding errors, ranging from 0.5 to 5.5 per cent of entries for larger businesses. Gender miscoding appears to be a systematic error of about 0.7 per 1,000 people. The analysis suggests that where small or atypical sample groups are involved, users of the census database should make detailed checks with manuscript CEBs.

scholarly journals Mavenness And Salespeople Success: An Empirical Investigation

2012 ◽  
Vol 28 (5) ◽  
pp. 903 ◽  
Author(s):  
Dale T. Eesley ◽  
Phani Tej Adidam
Keyword(s):  
Empirical Investigation ◽  
Sales Force ◽  
Insurance Company ◽  
Sales Managers ◽  
Font Size ◽  
Salesperson Performance ◽  
Control Variables ◽  
Confirmatory Factor ◽  
And Training ◽  
Three Factor

<span style="font-family: Times New Roman; font-size: small;"> </span><p style="margin: 0in 0.5in 0pt; text-align: justify; mso-pagination: none;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman;">The sales literature has examined many characteristics of highly successful salespeople but as yet has not evaluated the concept of mavenness in the context of sales.<span style="mso-spacerun: yes;"> </span>Mavens are persons who have a passionate desire to freely share their expertise and knowledge for the benefit of others.<span style="mso-spacerun: yes;"> </span>This paper develops a three-factor measure of mavenness that measures levels of expertise, passion and the desire to share knowledge, and tests if higher levels of mavenness are associated with superior salesperson performance.<span style="mso-spacerun: yes;"> </span>The scale was administered to a sample of 122 salespersons in a large insurance company.<span style="mso-spacerun: yes;"> </span>Data on salesperson performance as well as other control variables were collected from archival records.<span style="mso-spacerun: yes;"> </span>Confirmatory factor analysis provided satisfactory support for the scale.<span style="mso-spacerun: yes;"> </span>Mavenness and the control variables were regressed on salesperson performance.<span style="mso-spacerun: yes;"> </span>All three factors of mavenness were highly significant.<span style="mso-spacerun: yes;"> </span>Sales managers can improve the selection and training of their sales force by using the scale to find candidates with high levels of mavenness.<span style="mso-spacerun: yes;"> </span>Although the concept of mavenness is not new, no attempt to measure this trait has been made previously.<span style="mso-spacerun: yes;"> </span>Furthermore, this trait has not before been tested to see if high levels of mavenness are associated with superior salesperson performance.<span style="mso-spacerun: yes;"> </span></span></span></p><span style="font-family: Times New Roman; font-size: small;"> </span>

Ergonomic interventions for the reduction of low back stress in framing carpenters in the home building industry

2003 ◽  
Vol 31 (6) ◽  
pp. 397-409 ◽  
Author(s):  
Gary A. Mirka ◽  
Mike Monroe ◽  
Todd Nay ◽  
Hester Lipscomb ◽  
Dan Kelaher
Keyword(s):  
Back Stress ◽  
Building Industry ◽  
Low Back ◽  
Home Building ◽  
Ergonomic Interventions

scholarly journals Housing Crises: A Theoretical Study of the Home Building Industry in Nigeria

2010 ◽  
Vol 3 (3) ◽  
pp. 16
Author(s):  
Ugo Joseph Nnanna
Keyword(s):  
Mergers And Acquisitions ◽  
Theoretical Study ◽  
Home Ownership ◽  
Housing Markets ◽  
Building Industry ◽  
Housing Sector ◽  
Home Building ◽  
Building Market

The paper examines the housing problems in Nigeria and the home building market on an international viability landscape with special references to the Nigerian housing sector. The paper creates a platform for a global building industry company that is well capitalized through a series of mergers and acquisitions (M&A). Furthermore, the emphasis on the establishment of a global building company is imperative because of its role in developing and emerging housing markets where home ownership has just commenced and mortgage financing is rare.

Introducing Our Numbering System in the Primary Grades

1957 ◽  
Vol 4 (2) ◽  
pp. 61-63
Author(s):  
William H. Hausdoerffer
Keyword(s):  
High School ◽  
Primary Grades ◽  
Number System ◽  
Place Value ◽  
Numbering System ◽  
Early Grades

There are many objectives for the teaching of arithmetic in the primary grades. One of the most basic of these objectives is that of helping children to understand the place value principle of our number system. It is in the early grades that foundations of understanding are developed, but it should be pointed out that not until the student has studied exponents in high school is it possible for him to consummate these understandings in the richest possible way. It is the purpose of this article to discuss some of the fundamental approaches that can be used successfully in the primary grades.

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