Maynard’s Operation Sequence Technique for different Companies: Case Study

Purpose The purpose of this paper is to present a procedure to implement time-driven activity-based costing (TDABC) using Maynard Operation Sequence Technique (MOST). In this paper three research questions are addressed: How can MOST be used to frame time equations? How can MOST be used for the improvement of productivity? How can TDABC cost information be used? Design/methodology/approach Case study research was performed at a manufacturing industry. Data have been collected for overhead distribution. The overhead cost was distributed on activity. Time equations are framed using MOST. Cost of activity is assigned to the product using time equations. Findings The proposed system simplifies the process of implementation of TDABC using MOST. This system not only determines the cost but also identifies the area where cost is consumed. It also identifies opportunity for productivity improvement. Research limitations/implications The case study was conducted in a manufacturing industry. The proposed methodology is suitable for manufacturing industry where standard work procedure is adapted. Practical implications The study explains the implementation of TDABC using MOST using a case study and results are meticulously discussed from a management point of view for appropriate decision making. Originality/value Besides the articles published so far dealing with the implementation of TDABC, no research was found on the implementation of TDABC using MOST.

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The Genesis and Internal Dynamics of El Salvador's People's Revolutionary Army, 1970–1976

Behavioral and Brain Sciences ◽

10.1017/s0140525x13009850 ◽

2014 ◽

Vol 38 (01) ◽

pp. 102-129

Author(s):

ALBERTO MARTÍN ÁLVAREZ ◽

EUDALD CORTINA ORERO

Keyword(s):

Latin America ◽

El Salvador ◽

Early Years ◽

Left Wing ◽

Internal Dynamics ◽

Internal Coherence ◽

The 1960S

AbstractUsing interviews with former militants and previously unpublished documents, this article traces the genesis and internal dynamics of the Ejército Revolucionario del Pueblo (People's Revolutionary Army, ERP) in El Salvador during the early years of its existence (1970–6). This period was marked by the inability of the ERP to maintain internal coherence or any consensus on revolutionary strategy, which led to a series of splits and internal fights over control of the organisation. The evidence marshalled in this case study sheds new light on the origins of the armed Salvadorean Left and thus contributes to a wider understanding of the processes of formation and internal dynamics of armed left-wing groups that emerged from the 1960s onwards in Latin America.

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Culture and the plasticity of perception

Behavioral and Brain Sciences ◽

10.1017/s0140525x19002887 ◽

2020 ◽

Vol 43 ◽

Author(s):

Michael Lifshitz ◽

T. M. Luhrmann

Keyword(s):

Cultural Context ◽

Sensory Experience ◽

Cultural Learning ◽

The World

Abstract Culture shapes our basic sensory experience of the world. This is particularly striking in the study of religion and psychosis, where we and others have shown that cultural context determines both the structure and content of hallucination-like events. The cultural shaping of hallucinations may provide a rich case-study for linking cultural learning with emerging prediction-based models of perception.

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Dual systems for all: Higher-order, role-based relational reasoning as a uniquely derived feature of human cognition

Behavioral and Brain Sciences ◽

10.1017/s0140525x19000451 ◽

2019 ◽

Vol 42 ◽

Author(s):

Daniel J. Povinelli ◽

Gabrielle C. Glorioso ◽

Shannon L. Kuznar ◽

Mateja Pavlic

Keyword(s):

Temporal Reasoning ◽

Higher Order ◽

Important Case ◽

Human Cognition ◽

Relational Reasoning ◽

Dual Systems ◽

First Order ◽

Reasoning System ◽

Role Based

Abstract Hoerl and McCormack demonstrate that although animals possess a sophisticated temporal updating system, there is no evidence that they also possess a temporal reasoning system. This important case study is directly related to the broader claim that although animals are manifestly capable of first-order (perceptually-based) relational reasoning, they lack the capacity for higher-order, role-based relational reasoning. We argue this distinction applies to all domains of cognition.

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Sociocultural memory development research drives new directions in gadgetry science

Behavioral and Brain Sciences ◽

10.1017/s0140525x19000979 ◽

2019 ◽

Vol 42 ◽

Author(s):

Penny Van Bergen ◽

John Sutton

Keyword(s):

Episodic Memory ◽

Autobiographical Memory ◽

Developmental Psychology ◽

Cross Cultural ◽

Memory Development ◽

Development Research ◽

Cultural Research ◽

New Directions ◽

Cross Cultural Research

Abstract Sociocultural developmental psychology can drive new directions in gadgetry science. We use autobiographical memory, a compound capacity incorporating episodic memory, as a case study. Autobiographical memory emerges late in development, supported by interactions with parents. Intervention research highlights the causal influence of these interactions, whereas cross-cultural research demonstrates culturally determined diversity. Different patterns of inheritance are discussed.

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Construction of plastic contact deformation maps on ceramics: a case study on aluminum nitride

Proceedings, annual meeting, Electron Microscopy Society of America ◽

10.1017/s0424820100165641 ◽

1996 ◽

Vol 54 ◽

pp. 636-637

Author(s):

D. L. Callahan

Keyword(s):

Plastic Deformation ◽

Aluminum Nitride ◽

Mechanical Response ◽

Three Dimensional ◽

Bright Field Image ◽

Perfectly Plastic ◽

Contrast Analysis ◽

Deformation Patterns

Modern polishing, precision machining and microindentation techniques allow the processing and mechanical characterization of ceramics at nanometric scales and within entirely plastic deformation regimes. The mechanical response of most ceramics to such highly constrained contact is not predictable from macroscopic properties and the microstructural deformation patterns have proven difficult to characterize by the application of any individual technique. In this study, TEM techniques of contrast analysis and CBED are combined with stereographic analysis to construct a three-dimensional microstructure deformation map of the surface of a perfectly plastic microindentation on macroscopically brittle aluminum nitride.The bright field image in Figure 1 shows a lg Vickers microindentation contained within a single AlN grain far from any boundaries. High densities of dislocations are evident, particularly near facet edges but are not individually resolvable. The prominent bend contours also indicate the severity of plastic deformation. Figure 2 is a selected area diffraction pattern covering the entire indentation area.

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