scholarly journals Application of activity - based costing in companies in Poland

2010 ◽  
Vol 13 (3) ◽  
pp. 107-139
Author(s):  
Tomasz Wnuk-Pel
Keyword(s):  
Management Accounting ◽  
Implementation Process ◽  
Point Of View ◽  
General Tendency ◽  
Theoretical Point ◽  
Activity Based Costing ◽  
General Direction ◽  
Accounting Practice ◽  
The World ◽  
Process Managers

The purpose of this paper is to explore the application of activity-based costing in companies in Poland, and more specifically, to analyse problems In ABC implementation, the structure of ABC systems and the ways in which ABC information is used. Findings of the research have both practical and theoretical implications. First, from the practical point of view, future implementers of ABC systems should be aware of factors actually influencing ABC implementation as well as problems which can be encountered during the implementation process. Managers considering activity-based costing implementation may see level of detail and methods of construction of an ABC information model. They may also benefit from the knowledge of how information generated by an ABC systems is actually used by companies. All this may help to make better decision about ABC implementation and if the decision is to implement ABC, it may help to implement it successfully. From the theoretical point of view the research carried out makes it possible to establish a general tendency: modifications in costing systems applied in Polish enterprises and development of management accounting practice such as ABC follows the same general direction as management accounting practice in the world.

scholarly journals The female characters in Branislav Nušić's and Stefan Kostov's selected comedies

Bastina ◽  
2020 ◽  
pp. 95-109
Author(s):  
Đurđina Isić
Keyword(s):  
Small Town ◽  
Point Of View ◽  
Theoretical Point ◽  
Female Characters ◽  
Modern Age ◽  
The Social ◽  
The World ◽  
The Subject ◽  
Bereaved Family

The paper presents the results of research that included comparative study of the place and role of female characters in selected and representative comedies by Serbian comedigrapher Branislav Nušić (eng. MP, Suspicious person, Mrs Minister, Bereaved family, Dr, Deceased; srb. Narodni poslanik, Sumnjivo lice, Ožalošćena porodica, Dr, Pokojnik, Vlast) and Bulgarian comedigrapher Stefan Kostov (eng. Gold mine, Golemanov, Grasshoppers, Nameless comedy; blg. Zlamnama mina, Golemanov, Skakalci, Komediâ bez ime) in order to find similarities and differences in the process of comedigraphic shaping of female characters in the work of these two authors. The subject of the research was viewed primarily from a literary-theoretical point of view, and the dominant methods of study were comparative and analytical-synthetic. During the research, there was a differentiation of female characters in accordance with their motivational structures, psychological assemblies and the nature of the place and the role they play in the social environment in which they are located. Therefore, we can distinguish female characters who live in the province and who are fully representative of the small-town spirit, female characters who live in the capital and are a symbol of the modern age and female characters who dwell in the capital, but in fact, deeply down still carry a small-town view of the world. The structure of this paper is in line with this distinction. Conclusions made at the end of the study show that the representation of female characters in analyzed comedies of both comedigaphers is highly similar in its nature.

scholarly journals Strategic Costing Models as Strategic Management Accounting Techniques at Private Universities in Riau, Indonesia

2019 ◽  
Vol 11 (1) ◽  
pp. 274
Author(s):  
Evi Marlina ◽  
Hendri Ali Ardi ◽  
Siti Samsiah ◽  
Kirmizi Ritonga ◽  
Amris Rusli Tanjung
Keyword(s):  
Higher Education ◽  
Strategic Management ◽  
Organizational Performance ◽  
Value Chain ◽  
Education Institution ◽  
Point Of View ◽  
Theoretical Point ◽  
Activity Based Costing ◽  
Education Organization ◽  
And Performance

As a strategic management in accounting, strategic coasting has attracted the practioners and scholars because the significant influences to comptetitive advantage and organizational performance. This study is aim to explore integrated strategic costing model as an effort to improve competitive advantage and performance of higher education institution. This study also provide the guideline for effectively and efficiently of cost control. A specific strategic costing –activity based costing, value chain costing, quality costing, lifecycle costing and target costing- was elaborated through literature review form each attributes simultaneously and according to comprehensive model that integrated each of principles. The study concluded the scheme is compatible and complete each other according to theoretical point of view due to the integrated implementation of the principles and attributes contribute to organization performance improve. We also argue that the scheme is contribute to distribution of strategic costing attribute and exploitation of organization resources. A new management system proposing to the incorporation of strategic costing attributes into the management of higher education organization resources, and some recommendations for practical use are presented.

scholarly journals Factors influencing countries on their path to sustainable development: implications for organizations

2017 ◽  
Vol 15 (2) ◽  
pp. 474-485 ◽  
Author(s):  
Lenka Veselovská
Keyword(s):  
Sustainable Development ◽  
Organizational Development ◽  
National Level ◽  
Implementation Process ◽  
Well Being ◽  
Point Of View ◽  
Economic Point ◽  
Factors Influencing ◽  
The World ◽  
Global Problems

Nowadays sustainable development is a central concept for our age. It is both a way ofunderstanding the world and a method for solving global problems. It is currently a crucial concept for the world to understand and to implement. This research study focuses on examining the foundations of achieving sustainable development and main factors influencing this process at a national level. The aim is to characterize those factors which influence this implementation process mainly from the economic point of view. However, other noneconomic factors related to human well-being and organizational development are not omitted. Countries’ political and legislative environment are also evaluated since they can have significant implications for development of individual organizations conducting their business activities within countries' borders. The focus of examining the topic of countries’ sustainable development is on the cross-country comparison. Values of some important indicators are also provided in terms of comparison among selected countries which enables us to explain the reasons for differences in countries’ development, as well as predictions for the future. Historical perspective provides data which enable to evaluate influence of selected factors in terms of countries’ path to achieving sustainable development.

scholarly journals METHODOLOGICAL SPECIFICS OF COMPARATIVE RESEARCH IN EDUCATION

2017 ◽  
Vol 1 (1) ◽  
pp. 033
Author(s):  
Dragana Jovanović ◽  
Marina Ćirić
Keyword(s):  
Mixed Methods ◽  
Comparative Research ◽  
Social Function ◽  
Point Of View ◽  
Theoretical Point ◽  
Mixed Methods Approach ◽  
The World ◽  
Research In Education ◽  
Contemporary Context

Research interest in comparing education took place in parallel with the study of society and social achievements. Contemporary context, in which there is interdependence and reciprocity, demands re-focusing on the role of comparative research in analyzing the structure, resources development, social function of education in relation to the position in the structure of the world. In this paper, by analyzing the methodological characteristics, with special overview to the methods, seeks to highlight the problems of comparative researches and ways to overcome them. From the theoretical point of view, changes will be considered as well as analyzing the arguments about the need to mixed-methods approach in comparing educational phenomena. At the same time it seeks to identify tendencies which reflect both directions and contradictions in the development of comparative research, as well as the factors of this development.

scholarly journals Joint Discussion 11: The Lithium Problem Introduction

1995 ◽  
Vol 10 ◽  
pp. 437-438
Author(s):  
F. Spite
Keyword(s):  
Difficult Problem ◽  
Point Of View ◽  
General Assembly ◽  
Theoretical Point ◽  
Essential Information ◽  
Primordial Nucleosynthesis ◽  
Points Of Interest ◽  
The World ◽  
Interstellar Material ◽  
Made In

The exact title of the JD 11 was: “stellar and interstellar lithium and primordial nucleosynthesis”. The large amount of work recently done about lithium provided an incentive for a discussion among the members of several commissions of the IAU. Lithium is a peculiar element. Since it is not produced in supernovae (at least such a production is not proven and would be quite different from the production of the other elements) its presence in old material is a legacy of the primordial nucleosynthesis. But lithium is a fragile element, and from a theoretical point of view, there are arguments tending to conclude that, in old stars, this legacy has been depleted. This difficult problem is areal challenge, an has been the motivation for many different works. The analysis of the lithium behavior in well known stars, of all kind of ages, metallicities, structures, peculiarities etc. is therefore extremely useful in order to understand the physicalprocesse at work for lithium depletion, and the reader will find here many up-to-date data. The analysis of lithium in interstellar material provides an essential information. Many works about lithium are in progress throughout the world on the different points of interest, so that the General Assembly of the IAU was an excellent occasion to have a review of the recent progresses made in different areas. A summary of (nearly) each communication made during the Joint Discussion 11 may be found hereafter. Longer summaries of the talks, and summaries of the posters will be published in a forthcoming volume of the Memorie of the Società Astronomica Italiana.

scholarly journals ‘Coi libri o col mondo?’

2021 ◽  
Vol 36 (1) ◽  
pp. 60-74
Author(s):  
Bianca Del Buono
Keyword(s):  
Travel Literature ◽  
Point Of View ◽  
Theoretical Interpretation ◽  
Theoretical Point ◽  
Main Character ◽  
Travel Books ◽  
The World ◽  
Alienation Effect ◽  
Travel Writings ◽  
Narrative Techniques

‘With books or with the world?’ Alienation effects without disorientation in Viaggio e maravigliose avventure d’un veneziano by Francesco Contarini This paper investigates the forms and effects of displacement in Viaggio e maravigliose avventure d’un veneziano ch’esce per la prima volta dalle lagune e si reca a Padova e a Milano, published anonymously in Milan in 1818. According to Luigi Catucci, the author is Francesco Contarini, who translated many travel books for the editor Sonzogno between 1816 and 1817: this would explain the noticeable intertextual dialogue between the Viaggio and other travel writings, both fictional and non-fictional. Some allusions to Vasco de Gama’s and James Cook’s geographical explorations reveal the author’s interest in travel as an anthropological experience, while quotations from Swift and De Maistre suggest a familiarity with the literary conventions and the most recent renewal of the European novel.  From a theoretical point of view, the essay examines the interaction between travel literature, (anti-)novel, récit excentrique, and parody, in order to show that literary contamination works as an estrangement device. At the same time, this theoretical interpretation is evaluated (from an analytical and interpretative point of view) in relation to the narrative techniques through which Contarini expresses the alienation-effect of the first-person dramatized narrator, prompting a strong sense of disorientation in the reader (but not in the main character). 

scholarly journals Why a strong work-life balance system is needed?

2020 ◽  
Vol 20 (3) ◽  
pp. 99-107
Author(s):  
Susana Pasamar ◽  
Keyword(s):  
Implementation Process ◽  
Work Life ◽  
Point Of View ◽  
Work Life Balance ◽  
Future Research ◽  
Theoretical Point ◽  
Positive Outcomes ◽  
Design Work ◽  
Life Balance ◽  
Balance System

Purpose. This paper describes the concept of “strength of the work-life balance system” as a new and more advanced form of involvement in work-life issues, which lead to a stronger relationship with positive outcomes such as performance, commitment or satisfaction. Design/methodology/approach. From a theoretical point of view, and following Bowen and Ostroff (2004; 2016)’s framework of strength, all the features of a strong work-life balance system are described. We define the characteristics that allow the work-life balance system to create strong situations in which clear messages are sent to employees about what appropriate behavior is. Findings. Offering specific practices or specific types of support is not enough; a strong work-life balance system must also be in place. The strength of the system, which refers to the process, allows the firm to convey a consistent message about the content of the practices. Employees’ motivation, attitudes and behaviors towards work-life balance are highly dependent on how they interpret the signals from employers about the work-life balance system designed but also implemented. Practical implications. Future research and practitioners should pay more attention not only to design work life practices, but also to the implementation process in order not to fail in gaining all the positive outcomes related to work life balance, for employers and employees. Originality/value. This paper is the first step in the exploration of the importance of the implementation process of a work-life balance system, for a better contribution to organization positive outcomes.

Competing, cooperating, deciding: towards a model of deliberative debate

2021 ◽  
Keyword(s):  
Critical Thinking ◽  
Point Of View ◽  
Theoretical Point ◽  
Educational Models ◽  
Practical Point ◽  
Living Together ◽  
The World ◽  
Initial Idea ◽  
Training Activities

Will there be any ‘happy dispute’ again? A debate among people holding different opinions that does not end with a repetition of the initial idea, but rather with an improvement of one’s own beliefs and those of others? In order to achieve this, we need to rely on education which, through deliberative debate training activities, can foster the development of rhetorical and dialectical skills (the ability to persuade and compete) as well as critical thinking and open-mindedness (living together and cooperating). A number of scholars from around the world reflect on the topic both from a theoretical point of view – the significance of debate in a hyperconnected society – and from a practical point of view, the application of educational models and tools to measure their effectiveness.

Medical Diagnosis from a Clinician’s Point of View

1978 ◽  
Vol 17 (01) ◽  
pp. 28-35
Author(s):  
F. T. De Dombal
Keyword(s):  
Decision Making ◽  
Data Analysis ◽  
Computer Science ◽  
Medical Diagnosis ◽  
Information Science ◽  
Point Of View ◽  
Joint Research ◽  
The World

This paper discusses medical diagnosis from the clinicians point of view. The aim of the paper is to identify areas where computer science and information science may be of help to the practising clinician. Collection of data, analysis, and decision-making are discussed in turn. Finally, some specific recommendations are made for further joint research on the basis of experience around the world to date.

Russia and China: The Vector of Development of Economic Cooperation

2004 ◽  
pp. 113-122
Author(s):  
L. Kabir
Keyword(s):  
World Economy ◽  
Economic Cooperation ◽  
Point Of View ◽  
Basic Commodity ◽  
The World ◽  
Economic Ties

This article considers the basic tendencies of development of trade and economic cooperation of the two countries with accent on increasing volumes and consolidating trade and economic ties in Russian-Chinese relations. The author compares Russian and Chinese participation in the world economy and analyzes the counter trade from the point of view of basic commodity groups.

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