scholarly journals Costing methods utilization in Czech enterprises.

2013 ◽  
Vol 1 (1) ◽  
Author(s):  
Boris Popesko
Keyword(s):  
Research Methodology ◽  
Basic Research ◽  
Cost Structure ◽  
Final Part ◽  
Activity Based Costing ◽  
System Utilization ◽  
Product Costing ◽  
Different Types ◽  
Costing System ◽  
The Individual

This paper presents the results of the research of the different types of product costing methods utilization in Czech enterprises performed in the years of 2004, 2007 and 2009. Results of individual surveys are compared, in order to prove the expected tendencies of higher usage of modern costing methods such as Activity-Based Costing, in recent years. First part of the paper refers to previous studies of the enterprise cost structure presented by other authors and illustrates the most important reasons of the individual costing system utilization. Following part of the paper defines the basic research methodology and expected limitation of the study. In final part of the paper, results of the survey are introduced and properly discussed.

The influence of the importance of cost information, product diversity and accountants’ participation on the activity-based costing adoption

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Kuralay Mazbayeva ◽  
Salima Barysheva ◽  
Saule Saulebaevna Saparbayeva
Keyword(s):  
Addition Product ◽  
Activity Based Costing ◽  
Cost Information ◽  
Product Diversity ◽  
Content Type ◽  
Product Costing ◽  
Synergistic Approach ◽  
Costing System ◽  
The Impact

Purpose The purpose of this study is twofold. The first objective is to examine the impact of the importance of cost information and product diversity on the adoption of activity-based costing (ABC) by Kazakhstani poultry organizations. The second goal is to establish the moderating impact of accountants’ involvement in the design for the costing system on the relationship between product diversity and the adoption of the ABC system. Design/methodology/approach The questionnaire was sent to all 58 poultry organizations in Kazakhstan and eventually, 43 completed questionnaires were collected, which is 74% of all Kazakhstani poultry organizations. Findings The results show that there is indeed a positive relationship between product diversity and ABC adoption when the level of diversity is used concurrently with accountants’ involvement in the design of product costing. In addition, product diversity was identified as a significant negative predictor of ABC adoption. Originality/value This study updates the literature on the rate of ABC adoption in a developing country like Kazakhstan, more specifically, in the poultry industry. It complements the understanding of the factors that influence the ABC adoption by taking a synergistic approach to factors such as product diversity and accountant involvement. At the same time, this study is one of the first empirical attempts to test the moderative role of the participation of accountants in the development of calculation systems in the ABC adoption.

التفسير الموضوعي للقرآن الكريم: مجالاته ومنهجية البحث فيه (Thematic Interpretation of the Qur’Én: Its Scopes & Methodology), (TafsÊr MauÌË‘Ê: Aspek-aspek dan Metodologi Kajian)

2010 ◽  
Vol 7 (2) ◽  
pp. 51
Author(s):  
فتحي بن جمعة أحمد
Keyword(s):  
Key Words ◽  
Case Studies ◽  
Research Methodology ◽  
Real Life ◽  
Systematic Investigation ◽  
Research Topic ◽  
Research Projects ◽  
Thematic Unity ◽  
Different Types ◽  
Significant Area

ملخص البحث تعدّ هذه المحاولة في دراسة مجالات التفسير الموضوعي ومنهجية البحث فيه  مفتاحا لبعض القضايا المتعلقة بالموضوع، ومدخلا لدراسة التفسير الموضوعي يسهل على طلاب العلم والباحثين فهم كلام الله، وتدبر معانيه، والاهتداء به، والقيام ببحوث تطبيقية في مجالات التفسير الموضوعي. فقد بينت أن مجالات البحث في التفسير الموضوعي أربعة وهي البحث في المصطلح، والموضوع، والمحاور، والوحدة الموضوعيّة في السورة القرآنيّة. وقد أكدت أن البحث في محاور القرآن الكريم من مجالات البحث في التفسير الموضوعي التي لم تحظَ باهتمام الباحثين، ثم توسعت في سوق الأدلة والبراهين الدالة على أن الوحدة الموضوعية للسورة القرآنيّة مجال أساس من مجالات البحث في التفسير الموضوعي الذي لا ينبغي إغفاله، وإهمال شأنه. ثم بحثت في موضوع منهجيّة البحث في التفسير الموضوعي، ونظراً للخلط أوالاضطراب الذي بدا لدى بعض الباحثين في هذا الصدد، وضحت المقدمات المنهجيّة العامة الضرورية للبحث في التفسير الموضوعي ثم حاولت رسم الإطار التصوري والمنهجي العام والضوابط الأساسية التي يجب أن يتبعها الباحث إذا أراد الكتابة في التفسير الموضوعي. ثم بيّنت الخطوات الأساسيّة للبحث في التفسير الموضوعي ومنها حرية الباحث في اختيار موضوع بحثه والاطلاع على أكبر عدد ممكن من التفاسير بمختلف أنواعها مع الاستفادة من التراث البشري في حقول المعرفة المتنوعة على أن تكون الهيمنة للقرآن أولا وأخيرا على الكتب الأخرى والنظريات البشرية. الكلمات الرئيسة: القرآن، تفسير، موضوعي، مجالات، منهج. Abstract This article is an attempt to address the issue of the scopes and research methodology in the thematic commentary of the Holy Qur’Én. It could be considered as an introductory work for students and researchers who are interested in this field of research which will help them develop a good understanding of the meanings and teachings of the Qur’Én and its application to the real life. It may also help them undertake case studies and research in the field of thematic commentary of the Qur’Én. It has been explained in the article that the scope of the thematic commentary of the Qur’Én includes four areas; i.e. the concept, the topic, the central themes and the thematic unity of the SËrah/Chapter. The article gives a special emphasis on the study of the Qur’Énic central themes as it was overlooked by some researchers. It also provides a systematic investigation on the thematic unity of the SËrah/Chapter and considers it a significant area of research in the thematic commentary of the Qur’Én. The article also addresses the issue of the research methodology in the field of the thematic commentary of the Qur’Én. In this regard, the author highlights the principles, conditions and framework for undertaking research projects in this field of study and explains the major steps that should be followed in the execution of the research. These steps include freedom of choosing the research topic, freedom of benefitting from different types of tafsÊr (interpretation of the Qur’Én) works and schools and benefitting from the human heritage in different fields of knowledge, provided that the Qur’Én should have controlling power on other books and human theories.   Key Words: The Qur’Én, TafsÊr, Thematic, Scopes, Methodology. Abstrak Artikel ini ialah satu percubaan menangani isu  skop dan metodologi penyelidikan dalam tafsiran Al-Qur’Én Holy mengikut tema. Ia boleh dianggap sebagai satu kajian permulaan untuk pelajar-pelajar dan sarjana-sarjana yang meminati bidang ini penyelidikan yang akan membantu mereka merangka satu pemahaman yang baik tentang makna-makna dan ajaran-ajaran Qur’Én dan perlaksanaannya dalam kehidupan sebenar. Ia mungkin juga  dapat membantu mereka menjalankan kajian kes dalam bidang penyelidikan tafsiran Al-Qur’Én mengikut tema. Artikel ini akan menjelaskan  skop tafsiran Al-Qur’Én mengikut  tema ini merangkumi empat bidang:  konsep tafsiran mengikut tema, topiknya, tema-tema kecil dan tema umum Surah Al-Qur’Én. Artikel ini memberi satu penekanan khas pada kajian tafsiran Al-Qur’Én mengikut  tema kerana ia agak kurang mendapat perhatian beberapa penyelidik. Ia juga menampilkan satu kajian sistematik pada pemahaman tema Surah dalam Al-Qur’Én dan menganggapnya satu bidang penyelidikan penting dalam kajian tafsiran Al-Qur’Én mengikut tema. Artikel juga memberikan perhatian kepada bidang metodologi penyelidikan terhadap usaha tafsiran Al-Qur’Én secara bertema. Dalam hal ini, pengkaji akan menonjolkan prinsip-prinsip, syarat-syarat dan rangka kerja untuk projek-projek projek penyelidikan dalam lapangan ini dan menerangkan langkah-langkah utama yang harus diikuti dalam pelaksanaan penyelidikan yang berkenaan. Lang-langkah ini termasuk kebebasan memilih tajuk penyelidikan, kebebasan dalam mengambil  manfaat daripada jenis-jenis tafsiran Qur’Én yang berbeza serta sekolah-sekolah pemikiran yang berbeza dalam aliran tafsir serta rangka bagaimana memanfaatkan warisan tamadun manusia berlandaskan ajaran Al-Qur’Én. Kata Kunci: Al-Qur’Én, TafsÊr, Tema, Bidang-bidang, Metodologi.

DAFTAR ISI

BUANA ILMU ◽  
2018 ◽  
Vol 3 (1) ◽  
Author(s):  
DAFTAR ISI
Keyword(s):  
Neural Network ◽  
Artificial Neural Network ◽  
Emotional Intelligence ◽  
High Schools ◽  
Raspberry Pi ◽  
English Learning ◽  
Activity Based Costing ◽  
Learning Achievement ◽  
Vocational High Schools ◽  
Costing System

DAFTAR ISI 1. ANALISIS DETERMINASI BIAYA PRODUKSI DENGAN PENDEKATAN ACTIVITY BASED COSTING SYSTEM (ABC SYSTEM) (STUDI KASUS DI UD. PRIMA BHAKTI KARAWANG) Ade Suhara, Bona Herman Sianturi .....................…………………………………1 - 10 2. FENOMENA AKAD NIKAH VIA TELEPHON Haerudin ..........................………………………………………… …………….11 - 32 3. PENGARUH KOMPETENSI DOSEN TERHADAP KINERJA AKADEMIK DAN KEPUASAN MAHASISWA: STUDI KASUS KELAS INTERNASIONAL DI PROGRAM STUDI MANAJEMEN DAN AKUNTANSI FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS SINGAPERBANGSA KARAWANG (2017-2018) Made Panji Teguh Santoso, Novian Ekawaty ............………………. …………33 - 50 4. THE INFLUENCE OF EMOTIONAL INTELLIGENCE AND MOTIVATION TOWARDS STUDENT’S ENGLISH LEARNING ACHIEVEMENT At state vocational high schools in karawang Asep Darojatul Romli ...……………………………………………………… 51 - 61 5. SISTEM INFORMASI DATA PENDUDUK BERBASIS ANDROID DAN WEB MONITORING STUDI KASUS PEMERINTAH KOTA KARAWANG (Penelitian dilakukan di Kab. Karawang) Baenil Huda…………………………………………..………………………………62 – 69 6. ANALISIS PERAN SELF EFFICACY DAN MOTIVASI KERJA TERHADAP KINERJA MARKETING DEALER WIJAYA TOYOTA SUBANG Enjang Suherman, Citra Savitri ………………………………………………….70 - 89 7. PENGARUH PELATIHAN KERJA DAN PENGEMBANGAN SDM TERHADAP KINERJA KARYAWAN Dadan Ahmad Fadili, Rd. Dwi Yulianti S , Aji Tuhagana, Asep Jamaludin…….80 – 85 8. PENGARUH PERPUTARAN KAS, PERPUTARAN PIUTANG DAN PERPUTARAAN PERSEDIAAN TERHADAP LIKUIDITAS PERUSAHAAN SUB SEKTOR LOGAM DAN SEJENISNYA YANG TERDAFTAR DI BEI 2011-2016 Indra Wijaya……………………………………………………………………............. 86 - 103 9. PENERAPAN ARTIFICIAL NEURAL NETWORK UNTUK KLASIFIKASI FERTILITAS TELUR ITIK MENGGUNAKAN RASPBERRY PI Jamaludin Indra ………………..……………………………………………….104 – 118 10. ANALISIS KEPUASAN PENGGUNA TERHADAP LAYANAN APLIKASI MEDIA SOSIAL WhatsApp MOBILE ONLINE Shofa Shofiah Hilabi, Priati ……………………………………………………….119 – 136 11. ANALISIS PELAKSANAAN PERANAN PUSAT PELAYANAN TERPADU PEMBERDAYAAN PEREMPUAN DAN ANAK DALAM MENINGKATKAN PERLINDUNGAN ANAK (STUDI KASUS DI P2TP2A KABUPATEN KARAWANG) Abdul Kholiq ……………………………………………………………………137 – 152 12. HAK MENDAHULUI UPAH PEKERJA DALAM PERKARA KEPAILITAN (ANALISIS PUTUSAN MK NO. 18/PUU-VI/2008 JO NO. 67/PUU-XI/2013) Muhamad Abas …………………………………………………………………153 - 170

scholarly journals Selected In Situ Hybridization Methods: Principles and Application

Molecules ◽  
2021 ◽  
Vol 26 (13) ◽  
pp. 3874
Author(s):  
Dominika Veselinyová ◽  
Jana Mašlanková ◽  
Katarina Kalinová ◽  
Helena Mičková ◽  
Mária Mareková ◽  
...  
Keyword(s):  
In Situ Hybridization ◽  
Imaging Techniques ◽  
Cell Communication ◽  
Probe Design ◽  
Rapid Progress ◽  
In Situ Techniques ◽  
Different Types ◽  
Laboratory Procedures ◽  
The Individual

We are experiencing rapid progress in all types of imaging techniques used in the detection of various numbers and types of mutation. In situ hybridization (ISH) is the primary technique for the discovery of mutation agents, which are presented in a variety of cells. The ability of DNA to complementary bind is one of the main principles in every method used in ISH. From the first use of in situ techniques, scientists paid attention to the improvement of the probe design and detection, to enhance the fluorescent signal intensity and inhibition of cross-hybrid presence. This article discusses the individual types and modifications, and is focused on explaining the principles and limitations of ISH division on different types of probes. The article describes a design of probes for individual types of in situ hybridization (ISH), as well as the gradual combination of several laboratory procedures to achieve the highest possible sensitivity and to prevent undesirable events accompanying hybridization. The article also informs about applications of the methodology, in practice and in research, to detect cell to cell communication and principles of gene silencing, process of oncogenesis, and many other unknown processes taking place in organisms at the DNA/RNA level.

The Analysis on Manufacture Cost of Fire Robot Based on Modular Design

2014 ◽  
Vol 716-717 ◽  
pp. 1518-1521
Author(s):  
Shu Fang ◽  
Yan Xu ◽  
Fei Dong
Keyword(s):  
Modular Design ◽  
Design Method ◽  
Working Environment ◽  
Activity Based Costing ◽  
Traditional Design ◽  
Different Types ◽  
Function Modules ◽  
Flexible Manufacture ◽  
Technical Platform ◽  
General Technical

The manufacture of fire robot has characteristics such as different types and piece production, and flexible manufacture and cost control of the fire robot must be considered due to these characteristics. In this paper, the similarity of fire robot’s working environment was analyzed, The demand of chassis’s adaptability and the method using general technical platform were discussed with the thinking of modular design, and new series fire robots which composed of the general platform and different function modules were proposed, and the manufacture cost of traditional design method and modular design method were compared in using the activity-based costing method, and under the new design method the manufacture cost were decreased extremely.

The Nature of Political Thought

1923 ◽  
Vol 17 (2) ◽  
pp. 204-215
Author(s):  
Raymond G. Gettell
Keyword(s):  
Political Thought ◽  
Social Life ◽  
Political Organization ◽  
Present Condition ◽  
Medieval Period ◽  
Economic Interests ◽  
Different Types ◽  
Philosophy Professor ◽  
Political Conditions ◽  
The Individual

In the introduction to his readings in political philosophy, Professor Coker says, “since the time of Plato there has been, in every philosophic age, some inquiry as to the justification of political organization in general, as to the relative merits of different political forms, and as to the appropriate position and privileges of the individual as master, member, or subject of the political order of society. Why do we have political organization? What in our present condition do we owe to it? What future benefits may we properly expect to derive from it? Are its purposes characteristically manifold and changing, or are they ultimately reducible to a few limited objects or to some single end? What is its best form? Who should control it? What is its proper relation to the ideas and sentiments of the community at its basis? What spheres of individual and social life is it incompetent to enter? Philosophers and publicists of various types have sought to answer these questions in abstract terms.”If an analysis be made of the questions with which political thought has been concerned, it is found that emphasis was placed at various periods upon widely different types of problems. In the medieval period political controversy centered in the contest for supremacy between spiritual and temporal authorities; in the seventeenth and eighteenth centuries, the dominant interest was in the contest between monarchic and democratic theories of political organization; at present, the extent of state activities has come into prominence, and the connection between political and economic interests is especially close. Besides, political conditions have changed so greatly from age to age that the same problem had quite different meanings at different periods.

PRAGMATIC POTENTIAL OF AUTHOR’S AND TRANSFORMED PHRASEOLOGIES IN THE WORK OF CARLOS RUIZ ZAFÓN «THE PRISONER OF HEAVEN»

2021 ◽  
pp. 18-28
Author(s):  
A. Yu. Bovsunivska A. Yu.
Keyword(s):  
Emotional State ◽  
Spanish Language ◽  
The Novel ◽  
Unique Combination ◽  
Textual Space ◽  
Different Types ◽  
General Linguistic ◽  
The Individual ◽  
Pragmatic Aspects ◽  
Individual Style

The article is devoted to the study of pragmatic aspects of the use of phraseology in the textual space of Carlos Ruiz Safón’s novel «Prisoner of Heaven». One of the defining features of the individual style of this well-known modern Spanish writer is the metaphoricity and figuration of aristic expression, the saturation of the text with phraseological units that play a significant role in creating a pragmatic charge of the work of art. Along with general linguistic phraseological units, which include commonly-used vocabulary, the author uses dialectal and authorial phraseological units, which is a feature of his individual style. All three designated groups of phraseological units mostly reflect the negative psychophysical and emotional state of the characters. The author uses dialectal, individually-authorial and modified phraseological units, which is a feature of his individual style. It is determined that transformation is one of the most productive and most effective ways to update linguistic means in works of art. Author’s modification of FU leads to a change in the semantics and structure of expression, gives it a more expressive or emotional coloring. Transformed phraseology is limited to individual usage and is subject to the context of the work. Modified FUs in the Zafón’s artistic space acquire certain aesthetic and artistic qualities. Their modification is mainly to create the desired stylistic effect – to achieve emotional or expressive expression, which increases the reader’s interest, focuses on the content, issues of the work, as well as reveals the potential expressive potential of the Spanish language. In the transformed FUs, not just a new meaning is traced, but a combination of the well-known and the occasional. The unique combination of different types of phraseological units in the novel is considered a manifestation of individual style and makes a representation of the individually-authorial linguistic picture of the world more expressive.

A study on orthodontic retention practices in Nepal

2021 ◽  
Vol 11 (1) ◽  
pp. 29-33
Author(s):  
Anjana Karmacharya ◽  
Dashrath Kafle ◽  
Ram Bhakta Adhikari ◽  
Nirjalla Malla
Keyword(s):  
Social Sciences ◽  
Background Information ◽  
Specific Situation ◽  
Multiple Choice Questions ◽  
Short Answer ◽  
Different Types ◽  
The Individual ◽  
Retention Practices ◽  
Survey Questionnaires

Introduction: Retainers are used after all orthodontic treatment, to prevent or minimize relapse and recurrence. Among various retainers used, Hawley retainer and ‘invisible’ retainers are the most common. Most of the orthodontists favored permanent retention. It is obvious that the retention procedures are variable and depended largely on personal preferences, and there does not seem to be any consistent pattern in the application of retention methodologies. The  purpose of this study was to survey the retention protocols among orthodontists in Nepal. Materials and Method: The complete lists of the names and addresses of orthodontists in Nepal was obtained from the ODOAN. The questionnaire was sent to them which consisted of multiple-choice questions and short answer, related to background information of the individual orthodontist, retention use in general, the frequency of different types of bonded or removable retainers that are used, the retention protocol, the type of retainer used in specific situation. All statistical analyses were performed using the Statistical Package for Social Sciences (SPSS), version 12.0.1 (SPSS Inc, Chicago, Illinois, USA) Result: The survey questionnaires were completed by 90.42% of the 94 orthodontists of Nepal, 58.8% males and 41.2% females with a mean age of 36.7 years. Most of the orthodontists used a clear (vacuum) retainer (80%) in the maxilla and fixed bonded retainer in the mandible. Most of them prefer the use of retainer for a continuous 24 hours except during eating and brushing for 6 months to 1 year (56.5%) and if possible, for 1 to 2 years (28.2%). Conclusion: Majority of Nepalese orthodontists provide vacuum formed retainer on maxillary arch and bonded retainer in mandibular arch. There is no specific consensus on other type of retainers, duration of wear and follow up visits which is affected by various other factors.

Sign in / Sign up

Export Citation Format

Share Document