scholarly journals Yolcu Taşıma Maliyetlerinin Faaliyet Tabanlı Maliyetleme Yöntemine Göre Hesaplanması: Devlet Demiryolları İşletmesinde Vaka Çalışması1 (Calculation of Passenger Transport Costs in Accordance With the Activity-Based Costing Method (ABC): A Case Study in the State Railways)

2019 ◽  
Vol 11 (4) ◽  
pp. 2856-2875
Author(s):  
Beyhan Beller Dikmen ◽  
Zeki Doğan ◽  
Ali Deran
2021 ◽  
pp. 305-328
Author(s):  
Filip Wiaderek

In the following paper, the author elaborates on the challenges that today’s competition law has to face with regard to the more and more common use of algorithmic technics by the entrepreneurs, particularly in the field of pricing process. After providing a brief definition of the most fundamental terms, a structural analysis is performed of anticompetitive practices that are facilitated by algorithms. Instances investigated by the author have been assigned into three groups, distinguished according to relations between the entities taking part in a particular practice. The described models are of various complexity and pose different threats to the state of competition. The author made an attempt to draw the line between the cases which fall under the scope of currently enforceable competition law provisions and those to which competition agencies do not apply appropriate tools. In the next part of the paper, the author presents a case study of the so called lex Uber – an Act of the Polish Parliament intended to regulate the passenger transport market in Poland in the light of the rise of modern transportation services, e.g. provided by Uber or Bolt. In the author’s opinion, the enacted provisions may result in inconsistencies with competition law. In the last part of the paper the author suggests possible legal solutions that should safeguard competition on the markets where using algorithmic solutions is still more and more common.


2019 ◽  
Vol 3 (1) ◽  
pp. 1-8
Author(s):  
Sarmistha R. Majumdar

Fracking has helped to usher in an era of energy abundance in the United States. This advanced drilling procedure has helped the nation to attain the status of the largest producer of crude oil and natural gas in the world, but some of its negative externalities, such as human-induced seismicity, can no longer be ignored. The occurrence of earthquakes in communities located at proximity to disposal wells with no prior history of seismicity has shocked residents and have caused damages to properties. It has evoked individuals’ resentment against the practice of injection of fracking’s wastewater under pressure into underground disposal wells. Though the oil and gas companies have denied the existence of a link between such a practice and earthquakes and the local and state governments have delayed their responses to the unforeseen seismic events, the issue has gained in prominence among researchers, affected community residents, and the media. This case study has offered a glimpse into the varied responses of stakeholders to human-induced seismicity in a small city in the state of Texas. It is evident from this case study that although individuals’ complaints and protests from a small community may not be successful in bringing about statewide changes in regulatory policies on disposal of fracking’s wastewater, they can add to the public pressure on the state government to do something to address the problem in a state that supports fracking.


2020 ◽  
Vol 6 (1) ◽  
pp. 18-39
Author(s):  
Areena Zaini ◽  
Haryantie Kamil ◽  
Mohd Yazid Abu

The Electrical & Electronic (E&E) company is one of Malaysia’s leading industries that has 24.5% in manufacturing sector production. With a continuous innovation of E&E company, the current costing being used is hardly to access the complete activities with variations required for each workstation to measure the un-used capacity in term of resources and cost. The objective of this work is to develop a new costing structure using time-driven activity-based costing (TDABC) at . This data collection was obtained at E&E company located at Kuantan, Pahang that focusing on magnetic component. The historical data was considered in 2018. TDABC is used to measure the un-used capacity by constructing the time equation and capacity cost rate. This work found three conditions of un-used capacity. Type I is pessimistic situation whereby according to winding toroid core, the un-used capacity of time and cost are -14820 hours and -MYR2.60 respectively. It means the system must sacrifice the time and cost more than actual apportionment. Type II is most likely situation whereby according to assembly process, the un-used capacity of time and cost are 7400 hours and MYR201575.45 respectively. It means the system minimize the time and cost which close to fully utilize from the actual apportionment. Type III is optimistic situation whereby according to alignment process, the un-used capacity of time and cost are 4120 hours and MYR289217.15 respectively. It means the system used small amount of cost and time from the actual apportionment.


2017 ◽  
Vol 11 (1) ◽  
pp. 35-63
Author(s):  
Ruth Roded

Beginning in the early 1970s, Jewish and Muslim feminists, tackled “oral law”—Mishna and Talmud, in Judaism, and the parallel Hadith and Fiqh in Islam, and several analogous methodologies were devised. A parallel case study of maintenance and rebellion of wives —mezonoteha, moredet al ba?ala; nafaqa al-mar?a and nush?z—in classical Jewish and Islamic oral law demonstrates similarities in content and discourse. Differences between the two, however, were found in the application of oral law to daily life, as reflected in “responsa”—piskei halacha and fatwas. In modern times, as the state became more involved in regulating maintenance and disobedience, and Jewish law was backed for the first time in history by a state, state policy and implementation were influenced by the political system and socioeconomic circumstances of the country. Despite their similar origin in oral law, maintenance and rebellion have divergent relevance to modern Jews and Muslims.


2007 ◽  
Vol 4 (2) ◽  
pp. 45
Author(s):  
Norudin Mansor ◽  
Che Ismail Long ◽  
Ahmad Ismail Mohd. Annuar

The research project was conducted to investigate the understanding of E-commerce Application among the SMEs in the state of Kelantan. Focusing on the population of registered members of Dewan Perniagaan Melayu Malaysia, Kelantan, a total of302 respondents were selected to participate in our study. Moving in line with the general assumption of world business community it is agreed that e-commerce application is highly relevant for the survival and meeting the challenges of borderless economy. At the same time, the process of acquiring knowledge and understanding the environment, coping with changes, and speeding up the business decision, able to further enhance the competitive advantage of the SMEs. Using the established model, our investigation focused on 5 identifiable variables to demonstrate its usefulness towards motivating SMEs to adopt e-commerce. Our analysis indicated that all the selected variables were significant towards enhancing the application of e-commerce and thus maintaining competitive advantage in the industry.


2013 ◽  
Vol 62 (1) ◽  
pp. 67-84
Author(s):  
Anna Trembecka

Abstract Amendment to the Act on special rules of preparation and implementation of investment in public roads resulted in an accelerated mode of acquisition of land for the development of roads. The decision to authorize the execution of road investment issued on its basis has several effects, i.e. determines the location of a road, approves surveying division, approves construction design and also results in acquisition of a real property by virtue of law by the State Treasury or local government unit, among others. The conducted study revealed that over 3 years, in this mode, the city of Krakow has acquired 31 hectares of land intended for the implementation of road investments. Compensation is determined in separate proceedings based on an appraisal study estimating property value, often at a distant time after the loss of land by the owner. One reason for the lengthy compensation proceedings is challenging the proposed amount of compensation, unregulated legal status of the property as well as imprecise legislation. It is important to properly develop geodetic and legal documentation which accompanies the application for issuance of the decision and is also used in compensation proceedings.


2020 ◽  
Vol 18 (7) ◽  
pp. 1397-1414
Author(s):  
K.S. Golondarev

Subject. This article explores the issues of business tourism clustering in Greater Moscow. Objectives. The article intends to justify the need to create a business tourism cluster in Greater Moscow to improve the investment climate in the region. Methods. For the study, I used a multivariate analysis, forecasting, and extrapolation. Results. The article shows a certain relationship between the efficient functioning of the business tourism cluster and the economy's development. Conclusions and Relevance. Certain types of tourist clusters can serve as platforms for attracting investors and implementing marketing plans. The business tourism cluster is a link between buyers and sellers in various industries. The results of the study can be used to improve the effectiveness of the cluster initiative in business tourism, as well as find ways of cooperation between the State and private investors when creating the business tourism cluster in Greater Moscow.


2011 ◽  
Vol 1 (3) ◽  
pp. 34-66
Author(s):  
Joyce Valdovinos

The provision of water services has traditionally been considered a responsibility of the state. During the late 1980s, the private sector emerged as a key actor in the provision of public services. Mexico City was no exception to this trend and public authorities awarded service contracts to four private consortia in 1993. Through consideration of this case study, two main questions arise: First, why do public authorities establish partnerships with the private sector? Second, what are the implications of these partnerships for water governance? This article focuses, on the one hand, on the conceptual debate of water as a public and/or private good, while identifying new trends and strategies carried out by private operators. On the other hand, it analyzes the role of the state and its relationships with other actors through a governance model characterized by partnerships and multilevel networks.Spanish La provisión del servicio del agua ha sido tradicionalmente considerada como una responsabilidad del Estado. A finales de la década de 1980, el sector privado emerge como un actor clave en el suministro de servicios públicos. La ciudad de México no escapa a esta tendencia y en 1993 las autoridades públicas firman contratos de servicios con cuatro consorcios privados. A través de este estudio de caso, dos preguntas son planteadas: ¿Por qué las autoridades públicas establecen partenariados con el sector privado? ¿Cuáles son las implicaciones de dichos partenariados en la gobernanza del agua? Este artículo aborda por una parte, el debate conceptual del agua como bien público y/o privado, identificando nuevas tendencias y estrategias de los operadores privados. Por otra parte, se analizan el rol y las relaciones del Estado con otros actores a través de un modelo de gobernanza, definido en términos de partenariados y redes multi-niveles.French Les services de l'eau ont été traditionnellement considérés comme une responsabilité de l'État. À la fin des années 1980, le secteur privé est apparu comme un acteur clé dans la fourniture de certains services publics. La ville de Mexico n'a pas échappé à cette tendance et en 1993, les autorités publiques ont signé des contrats de services avec quatre consortiums privés. À travers cette étude de cas, nous nous interrogerons sur deux aspects : pourquoi les autorités publiques établissentelles des partenariats avec le secteur privé ? Quelles sont les implications de ces partenariats sur la gouvernance de l'eau ? Cet article s'intéresse, d'une part, au débat conceptuel sur l'eau en tant que bien public et/ou privé, en identifiant les tendances nouvelles et les stratégies menées par les opérateurs privés. D'autre part y sont analysés le rôle de l'État et ses relations avec d'autres acteurs à travers un modèle de gouvernance, défini en termes de partenariats, et des réseaux multi-niveaux.


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