Profit Planning and Control in the Machining Industry Based on the Contribution Margin Concept

2014 ◽  
Vol 889-890 ◽  
pp. 1532-1539
Author(s):  
Elesandro Antonio Baptista ◽  
Wagner C. Lucato ◽  
Nivaldo Lemos Coppini ◽  
Edson Melo de Souza ◽  
Alexandre Augusto Martins Carvalho
Keyword(s):  
Economic Analysis ◽  
Cost Management ◽  
The Other ◽  
Machining Process ◽  
Medium Size ◽  
Selling Price ◽  
Contribution Margin ◽  
Planning And Control ◽  
And Control ◽  
The Relationship

The relationship between suppliers and buyers has had significant changes in recent years. Among those suppliers are small and medium size enterprises (SMEs) providing machining services as demanded by their clients. Usually this type of company faces difficulties to adequately manage the selling price of services to be rendered. Larger companies on the other hand have the ability to quickly and more accurately manage their costs and related prices due to the utilization of expensive software which are often not viable for SMEs. This paper proposes a procedure based on the contribution margin concept which enables the SMEs dedicated to supplying machining services to perform an economic analysis of the machining process as a way to improve the efficiency of its cost management and pricing of their services.

From Container to Claustrum: Projective Identification in Couples

2014 ◽  
Vol 4 (2) ◽  
Author(s):  
Tamara Feldman
Keyword(s):  
Psychological Health ◽  
Projective Identification ◽  
The Self ◽  
The Other ◽  
Intimate Partners ◽  
And Control ◽  
The Relationship ◽  
As If

This paper is a contribution to the growing literature on the role of projective identification in understanding couples' dynamics. Projective identification as a defence is well suited to couples, as intimate partners provide an ideal location to deposit unwanted parts of the self. This paper illustrates how projective identification functions differently depending on the psychological health of the couple. It elucidates how healthier couples use projective identification more as a form of communication, whereas disturbed couples are inclined to employ it to invade and control the other, as captured by Meltzer's concept of "intrusive identification". These different uses of projective identification affect couples' capacities to provide what Bion called "containment". In disturbed couples, partners serve as what Meltzer termed "claustrums" whereby projections are not contained, but imprisoned or entombed in the other. Applying the concept of claustrum helps illuminate common feelings these couples express, such as feeling suffocated, stifled, trapped, held hostage, or feeling as if the relationship is killing them. Finally, this paper presents treatment challenges in working with more disturbed couples.

scholarly journals The Relationship between Mind-Body Dualism and Personal Values

2016 ◽  
Vol 8 (2) ◽  
pp. 126
Author(s):  
Gunne Grankvist ◽  
Petri Kajonius ◽  
Bjorn Persson
Keyword(s):  
Personal Values ◽  
Mental States ◽  
The Body ◽  
The Other ◽  
Self Report ◽  
Beliefs And Values ◽  
Mind And Body ◽  
The Mind ◽  
And Control ◽  
The Relationship

<p>Dualists view the mind and the body as two fundamental different “things”, equally real and independent of each other. Cartesian thought, or substance dualism, maintains that the mind and body are two different substances, the non-physical and the physical, and a causal relationship is assumed to exist between them. Physicalism, on the other hand, is the idea that everything that exists is either physical or totally dependent of and determined by physical items. Hence, all mental states are fundamentally physical states. In the current study we investigated to what degree Swedish university students’ beliefs in mind-body dualism is explained by the importance they attach to personal values. A self-report inventory was used to measure their beliefs and values. Students who held stronger dualistic beliefs attach less importance to the power value (i.e., the effort to achieve social status, prestige, and control or dominance over people and resources). This finding shows that the strength in laypeople’s beliefs in dualism is partially explained by the importance they attach to personal values.</p>

Linking manufacturing planning and control to the manufacturing environment

1995 ◽  
Vol 6 (4) ◽  
pp. 36-42 ◽  
Author(s):  
W. Rocky Newman ◽  
V. Sridharan
Keyword(s):  
Major Part ◽  
Clear Understanding ◽  
Manufacturing Planning ◽  
Planning And Control ◽  
Manufacturing Performance ◽  
Manufacturing Planning And Control ◽  
And Performance ◽  
And Control ◽  
The Relationship ◽  
Industry Trends

A manufacturing planning and control (MPC) system is a major part of the infrastructure used by a firm to enhance its competitive position. Although a clear understanding of the mechanics and benefits of alternative MPC systems exists, very little is known about the relationships between such systems, the strategic environment faced by the user‐firms, and their performance in achieving cost/competitive advantage. Historically, the choice of an MPC system appears to have been made based solely on available in‐house expertise, industry trends, or plain inertia. Reports a summary of the results of a survey conducted to explore empirically the relationship between the environmental characteristics faced by the manufacturing function and manufacturing performance of firms using alternative MPC systems. Presents the results of an analysis of the environment faced by best and worst performers using different MPC systems. The results indicate key linkages between the MPC systems, environment, and performance.

scholarly journals Economic analysis of production bottlenecks

1995 ◽  
Vol 1 (4) ◽  
pp. 341-363 ◽  
Author(s):  
Stephen R. Lawrence ◽  
Arnold H. Buss
Keyword(s):  
Economic Analysis ◽  
Network Model ◽  
Production Systems ◽  
Queueing Network ◽  
Economic Perspective ◽  
Demand Planning ◽  
Planning And Control ◽  
Facilities Design ◽  
And Control ◽  
Planning Problems

The management of bottlenecks has become a central topic in the planning and control of production systems. In this paper, we critically analyze bottlenecks from an economic perspective. Using a queueing network model, we demonstrate that bottlenecks are inevitable when there are differences in job arrival rates, processing rates, or costs of productive resources. These differences naturally lead to the creation of bottlenecks both for facilities design and demand planning problems. To evaluate bottlenecks from an economic perspective, we develop the notion of an “economic bottleneck,” which defines resources as bottlenecks based on economic, rather than physical, characteristics.

An Interview with Judy G. Barber: Prenuptial Agreements, Intimacy, Trust and Control

1997 ◽  
Vol 10 (2) ◽  
pp. 173-178 ◽  
Author(s):  
Drew S. Mendoza ◽  
Sharon P. Krone
Keyword(s):  
The Other ◽  
Good Chance ◽  
Marriage And Family ◽  
Other Hand ◽  
The Family ◽  
Emotional Commitment ◽  
The One ◽  
And Control ◽  
Relationship Of ◽  
The Relationship

A business-owning family and a soon-to-be-wed couple often face two mutually exclusive goals that seem impossible to reconcile. On the one hand, a couple considering marriage wants to believe that love alone will keep them together. On the other hand, statistics today say there is a good chance the relationship will not last. A prenuptial agreement provides the protection an individual or the family may want against a possible divorce, but the process by which the document is introduced and negotiated can deplete the relationship of intimacy. How can a woman from a wealthy business-owning family express and reinforce the emotional commitment and trust she has for her partner while presenting a prenuptial agreement] How can a son administer a prenuptial agreement to his fiancee without controlling the process or outcome of his spouse's financial welfare] How can a family require a prenuptial agreement without jeopardizing their future relationship with the newlyweds] In the following interview, Judy Barber, a consultant and licensed marriage and family counselor specializing in the psychology of money, outlines several recommendations for families and couples who are considering a prenuptial agreement.

Comparative Law and Economic Analysis of Law

2019 ◽  
pp. 825-851 ◽  
Author(s):  
Florian Faust
Keyword(s):  
Economic Analysis ◽  
Subject Matter ◽  
Law And Economics ◽  
Comparative Law ◽  
Case Law ◽  
The Other ◽  
Economic Analysis Of Law ◽  
The Subject ◽  
The Relationship

This chapter discusses the relationship between comparative law and economic analysis of law. After providing an overview of the characteristics of the economic analysis of law, it explains how one of the two disciplines can operate as an ancillary discipline to the other; this has been termed ‘Comparative Law and Economics’. The next section describes how comparative law and economic analysis of law can be brought together by making one discipline the subject matter of the other. It suggests that the role of economic analysis of law may be greater in case law systems than in codified systems and that this role may vary according to the subject of legislation. The section concludes with considerations on the role comparative law plays and should play in different contexts. Finally, it is argued that comparative law and economics should not be considered a discipline on its own.

Improving Organizational Performance through the Use of the EFQM Excellence Model

2014 ◽  
Vol 657 ◽  
pp. 921-925 ◽  
Author(s):  
Flavia Fechete ◽  
Anișor Nedelcu ◽  
Maria Popescu
Keyword(s):  
Economic Analysis ◽  
Organizational Performance ◽  
Current Situation ◽  
Financial Indicators ◽  
Sugar Factory ◽  
Control Processes ◽  
Planning And Control ◽  
Efqm Model ◽  
Improvement Measures ◽  
And Control

Achieving quality depends on how the company works, planning and control processes are essential for satisfying customers and other stakeholders. In this respect, more companies are turning to systems of excellence that allow the organization to identify problems and help them implementing improvement measures needed for development. The analysis developed in this paper aims is to examine the main processes carried out at a sugar factory by the way they are planned, managed and controlled, through the criterion – Processes- of the EFQM excellence model. The study is focused on an economic analysis of the main financial indicators of the company, in order to highlight its current situation. Applying the criteria -Processes - of the EFQM model the company can analyze its processes and it can establish improvement measures that may be applied.

The linguistic marking of agentivity and control in child language

1989 ◽  
Vol 16 (2) ◽  
pp. 263-284 ◽  
Author(s):  
Nancy Budwig
Keyword(s):  
Functional Analysis ◽  
The Self ◽  
The Other ◽  
Subject Position ◽  
Use Of Self ◽  
Self And Other ◽  
Reference Form ◽  
And Control ◽  
The Relationship ◽  
Self Reference

ABSTRACTThe present study examines the relationship between linguistic forms and the functions they serve in children's early talk about agentivity and control. The spontaneous linguistic productions of six children ranging between 1;8 and 2;8 served as the data base. Preliminary analyses of who the children referred to and what forms were used in subject position suggest that the children could be divided into two groups. Three children primarily referred to Self and relied on multiple Self reference forms in subject position, while the other children referred to both Self and Other and primarily used the Self reference form, I. A functional analysis was carried out to examine whether the seemingly interchangeable use of Self reference forms could be related to semantic and pragmatic patterns. The findings indicate that at a time before they regularly refer to others, the children systematically employed different Self reference forms to mark distinct perspectives on agency.

scholarly journals THE USE OF CARTOON VIDEO IN TEACHING STUDENTS VOCABULARY

2021 ◽  
Vol 15 (2) ◽  
pp. 93
Author(s):  
Muhammad Furqan ◽  
Muhammad Shabir
Keyword(s):  
Quantitative Research ◽  
T Test ◽  
The Other ◽  
Design Experiment ◽  
Good Information ◽  
Test Of Hypothesis ◽  
The Mean ◽  
Teaching Learning ◽  
And Control ◽  
The Relationship

<p>This paper aims to discuss vocabulary and cartoon video, and how to teach vocabulary by using cartoon video. Cartoons are designed not only to entertain children, but cartoons can be also used to teach and educate children. In order to find the relationship between cartoon and education, the writer writes a paper which the title is “The Use of Cartoon in Teaching Students Vocabulary”. It has a purpose to help children in learning English, more specifically it aims to improve English vocabulary for children whose age are between seven years old to fourteen years old.The method of the research is quantitative research in design experiment class and control class.The Reseacher could take conclusion that there was a significant between experiment class and control class, The mean of experiment class is greater than the mean of control class ( 77,25&gt; 57,75). on the other hand, the test of hypothesis using t-test formula shows the value of t-test is greater than the value of the t-table. The value of t-test is 3,712 while the value of t-table on t-table in degree of freedom of 38 with level of significant of 0.01 is 2,42. The hypothesis is accepted.Based on the result of this study, it is accepted to be a good information for many teachers espesially English teachers. It is one solution to be used as appropiate method in teaching learning proses. It could be an alternative that could be used in teaching.</p>

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