scholarly journals Problems with Activity-Based Costing Implementation in Polish and Lithuanian Companies

2020 ◽  
Vol 31 (1) ◽  
pp. 26-38
Author(s):  
Żaneta Pietrzak ◽  
Tomasz Wnuk-Pel ◽  
Ceslovas Christauskas
Keyword(s):  
Alternative Explanation ◽  
The Other ◽  
Research Purpose ◽  
Activity Based Costing ◽  
Research Results ◽  
Similar Difference ◽  
Other Hand ◽  
The One ◽  
Implementation Problems ◽  
A Company

The research purpose was to examine the problems of companies in implementing Activity-Based Costing and, in particular, to analyze the differences in assessing the level of these problems perceived by organizations using the system, considering its implementation, those which had not considered it, and those which had rejected it. The research showed that the problems with ABC implementation seen by adopters were considerably smaller compared to the other groups. A similar difference was noted between enterprises that were considering the implementation of the ABC system (and not considering it at all) and those that rejected it. The last group perceived implementation problems to be bigger than was the case in the groups which were still considering implementation or had not considered it at all. The findings seem to support the view that companies are making ABC implementation decisions rationally. On the one hand, when the problems perceived during implementation are relatively small, the company adopts ABC. On the other hand, when a company perceives the implementation problems as being quite significant, it rejects the implementation. In the middle of the scale are companies considering the implementation of ABC and others that are not thinking about it at all. They assess the perceived problems as moderate and are not in a position yet to decide for or against ABC implementation. There could also be an alternative explanation for the research results. It may be the case that companies, which have not implemented ABC overestimate the implementation problems.

BANKER’S LIABILITY FOR POST-PETITION DISPOSITIONS

2001 ◽  
Vol 60 (3) ◽  
pp. 441-492
Author(s):  
Christopher Hare
Keyword(s):  
Current Account ◽  
The Other ◽  
Considerable Difficulty ◽  
Competing Interests ◽  
Other Hand ◽  
Court Orders ◽  
The One ◽  
A Company ◽  
Court Of Appeal ◽  
Consistent Approach

Once a petition to wind-up a company has been presented, a balance must be struck between two competing interests. On the one hand, the allegedly insolvent company must be allowed to continue trading until the court has had an opportunity to examine the bien-fondé of the petition; on the other hand, the company’s directors must be prevented from dealing with the corporate assets in a way detrimental to the interests of the general creditors. This balance is struck by the Insolvency Act 1986, s. 127, which provides that, upon the granting of a winding-up order, any “dispositions” of the company’s property in the period following the presentation of the petition are retrospectively avoided, unless the court orders otherwise. The courts have, however, had considerable difficulty in applying this provision to the post-petition operation of a company’s current account and, in particular, have failed to adopt a consistent approach to the potential liability of a bank for continuing to operate such an account. The Court of Appeal addressed this problem in Hollicourt (Contracts) Ltd. v. Bank of Ireland [2001] 2 W.L.R. 290.

scholarly journals Equalities between h-type Indices and Definitions of Rational h-type Indicators

2019 ◽  
Vol 4 (1) ◽  
pp. 22-31
Author(s):  
Leo Egghe ◽  
Yves Fassin ◽  
Ronald Rousseau
Keyword(s):  
Design Methodology ◽  
The Other ◽  
Basic Knowledge ◽  
Research Purpose ◽  
H Index ◽  
Other Hand ◽  
Research Questions ◽  
The One ◽  
Practical Implications

Abstract Purpose To show for which publication-citation arrays h-type indices are equal and to reconsider rational h-type indices. Results for these research questions fill some gaps in existing basic knowledge about h-type indices. Design/methodology/approach The results and introduction of new indicators are based on well-known definitions. Findings The research purpose has been reached: answers to the first questions are obtained and new indicators are defined. Research limitations h-type indices do not meet the Bouyssou-Marchant independence requirement. Practical implications On the one hand, more insight has been obtained for well-known indices such as the h- and the g-index and on the other hand, simple extensions of existing indicators have been added to the bibliometric toolbox. Relative rational h-type indices are more useful for individuals than the existing absolute ones. Originality/value Answers to basic questions such as “when are the values of two h-type indices equal” are provided. A new rational h-index is introduced.

It's All About Creating Customer Value

2021 ◽  
pp. 226-256
Author(s):  
Jurgen Janssens
Keyword(s):  
Customer Value ◽  
Real Life ◽  
Project Managers ◽  
The Other ◽  
Customer Engagement ◽  
Product Experience ◽  
Digital Era ◽  
Other Hand ◽  
The One ◽  
A Company

In a digitally (em)powered age, customers expect a service and product experience in line with continuously evolving expectations. This induces great potential for organisations that shape engagement before, during, or after the main customer touch points. Powered by insights coming from the CRM driven 360° view, they entail even more value when enabling a company to quickly and continuously learn from its experiences. This chapter will illustrate that project managers need to master a dual dynamic to attain through activated customer engagement. On the one hand, new types of projects, changing expectations, and shifting habits offer humbling challenges. On the other hand, governance, change, and delivery continue to be the foundational baseline. By integrating theoretical insights and real-life cases, the author wants to stimulate project managers. Rather than seeing the digital era as a transformational tsunami for customer engagement, they should see it as an opportunity to go beyond things in a reality where rapidly changing demand entails growth, learning, and great value.

scholarly journals The Relationship between Managers’ Network Awareness and the Relational Strategic Orientation of their Firms: Findings from Interviews with Polish Managers

2018 ◽  
Vol 10 (8) ◽  
pp. 2691 ◽  
Author(s):  
Agnieszka Zakrzewska-Bielawska
Keyword(s):  
Competitive Advantage ◽  
Strategic Orientation ◽  
The Other ◽  
Structured Interviews ◽  
Research Results ◽  
Network Awareness ◽  
Other Hand ◽  
The Relationship ◽  
A Company ◽  
Relational Orientation

The ability to cooperate with others in interorganisational dyads and networks is a source of competitive advantage for firms today. However, the question arises as to whether managers are aware of this and implement relational orientation as a strategy in their firms to obtain relational rent. The purpose of this paper is to provide an answer to this question. The research was conducted on 53 companies based in Poland using semi-structured interviews with executives. On one hand, the research results allowed recognition of the importance of and reasons for firms forming, developing, and withdrawing from interorganisational relations, and on the other hand, confirmed a relationship between a managers’ network awareness and the strategic relational orientation of their firms. The higher the manager’s network awareness, the more interorganisational relations a company forms with different partners, and the better the manager’s knowledge about their partners’ expectations and needs, which are then included in a company’s strategy.

scholarly journals Diagnóstico de TI en las MPyMES de la región Huasteca Hidalguense

2019 ◽  
pp. 15-21
Author(s):  
Ana María Felipe-Redondo ◽  
Luis Alberto Mendoza-San Juan
Keyword(s):  
Small And Medium Enterprises ◽  
Quantitative Approach ◽  
The Other ◽  
Social Commitment ◽  
Research Results ◽  
Other Hand ◽  
The Social ◽  
The One ◽  
Medium Enterprises

The objective of this study is to identify the areas of opportunity for micro, small and medium enterprises (MPyMES) in the Huasteca region of Hidalgo, which can be optimized through the use of IT. An exploratory and descriptive investigation was carried out, with a quantitative approach through the Malhotra methodology,Three ways were raised with respect to the use of ITs, the MPyMES. Why don't they use IT? If they use IT, in what processes do they use them? What other processes through IT can be strengthened ?, the research results reveal that some of the MPyMES do not incorporate IT, because they consider that its implementation is expensive, additionally there is no experience to implement it.This study intends on the one hand, identifies all areas of opportunity in the area of ITs presented by MPyMES and on the other hand serves this information as an element of entry to the CATI Academic Body, for the management of their movements that have those aspects that impact on microenterprises, thus fulfilling the social commitment that as a group of researchers has with society.

Project Management and Customer Activation

2021 ◽  
pp. 253-274
Author(s):  
Jurgen Janssens
Keyword(s):  
Project Management ◽  
Real Life ◽  
Project Managers ◽  
The Other ◽  
Customer Engagement ◽  
Product Experience ◽  
Digital Era ◽  
Other Hand ◽  
The One ◽  
A Company

In a digitally (em)powered age, customers expect a service and product experience in line with continuously evolving expectations. This induces great potential for organisations that shape engagement before, during, or after the main customer touch points. Powered by insights coming from the CRM-driven 360° view, they entail even more value when enabling a company to quickly and continuously learn from its experiences. This chapter will illustrate that project managers need to master a dual dynamic to attain through activated customer engagement. On the one hand, new types of projects, changing expectations, and shifting habits offer humbling challenges. On the other hand, governance, change, and delivery continue to be the foundational baseline. By integrating theoretical insights and real-life cases, the author wants to stimulate project managers. Rather than seeing the digital era as a transformational tsunami for customer engagement, they should see it as an opportunity to go beyond things in a reality where rapidly changing demand entails growth, learning, and great value.

Looking to the Future of Enterprise-Wide Systems

2011 ◽  
pp. 288-293
Author(s):  
Frédéric Adam ◽  
David Sammon
Keyword(s):  
Type Systems ◽  
The Other ◽  
Failure Rates ◽  
Erp Systems ◽  
Other Hand ◽  
The Future ◽  
The One ◽  
A Company

Many readers of this book may come to the conclusion that the collection of chapters presented here yields more questions than answers. This may well be true, but it is more a reflection of the difficulty and enormity of the problems raised by enterprise-wide systems than a failure on our part, and the part of the authors of the different chapters. We are believers that the concept of a unified system serving the needs of the whole corporation is a suitable and exciting target for researchers and IS managers. We are, however, also convinced that it is less straightforward a target to achieve than many software vendors and consultants would like managers to believe. As early as 1972, Dearden declared his belief that: The notion that a company can and ought to have an expert (or a group of experts) create for it a single, completely integrated super-system — an MIS — to help it govern every aspect of its activity is absurd. This statement indicates that, on the one hand, IS specialists have been trying to develop such systems as ERP systems since the beginning of IS times. It also indicates, on the other hand, that it is probably only now that we have the technology and the platforms necessary to achieve such an ambitious objective. This will not happen without extensive research into the design of ERP systems and the correct approach to their implementation; or the problems raised by organisational fit may persist in keeping failure rates with ERP type systems unacceptably high.

scholarly journals Agile Development of a Microtiter Plate in an Interdisciplinary Project Team

2019 ◽  
Vol 1 (1) ◽  
pp. 2139-2148 ◽  
Author(s):  
Kristin Goevert ◽  
Sebastian Schweigert-Recksiek ◽  
Bilal Tariq ◽  
Lukas Krischer ◽  
Udo Lindemann
Keyword(s):  
Microtiter Plate ◽  
Consumer Products ◽  
The Other ◽  
Agile Development ◽  
Research Results ◽  
Research Activities ◽  
Other Hand ◽  
Development Processes ◽  
The Subject ◽  
The One

AbstractThe industry is currently changing rapidly. Both customers and employees are focusing much more on their own needs. On the one hand, this requires individualized products and, on the other hand, development processes need to be aligned not only more efficiently but also more closely to the needs of employees. Agile development combines these two characteristics and the second point can be further improved through analyses for collaboration. This is not only necessary for consumer products, but also in medical technology, more and more individualized solutions are required to better help patients. This is also the case with the examination of cells using micro titer plates, which is the subject of this project. Due to the interaction of research activities both on the process and on the product side, this paper presents research results regarding agile product development and collaboration analysis of physical products on the one hand and research results regarding additive and biocompatible production of microtitration plates on the other hand.

Stories and the Self

2020 ◽  
Vol 32 (2) ◽  
pp. 47-58 ◽  
Author(s):  
Stefan Krause ◽  
Markus Appel
Keyword(s):  
Meta Analysis ◽  
The Self ◽  
The Other ◽  
Lower Degree ◽  
Contrast Effects ◽  
Self Perception ◽  
Self Perceptions ◽  
Other Hand ◽  
The One ◽  
Implicit And Explicit

Abstract. Two experiments examined the influence of stories on recipients’ self-perceptions. Extending prior theory and research, our focus was on assimilation effects (i.e., changes in self-perception in line with a protagonist’s traits) as well as on contrast effects (i.e., changes in self-perception in contrast to a protagonist’s traits). In Experiment 1 ( N = 113), implicit and explicit conscientiousness were assessed after participants read a story about either a diligent or a negligent student. Moderation analyses showed that highly transported participants and participants with lower counterarguing scores assimilate the depicted traits of a story protagonist, as indicated by explicit, self-reported conscientiousness ratings. Participants, who were more critical toward a story (i.e., higher counterarguing) and with a lower degree of transportation, showed contrast effects. In Experiment 2 ( N = 103), we manipulated transportation and counterarguing, but we could not identify an effect on participants’ self-ascribed level of conscientiousness. A mini meta-analysis across both experiments revealed significant positive overall associations between transportation and counterarguing on the one hand and story-consistent self-reported conscientiousness on the other hand.

Radioimmunotherapy for treatment of acute myeloid leukaemia and myelodysplastic syndrome

2005 ◽  
Vol 44 (03) ◽  
pp. 107-117
Author(s):  
R. G. Meyer ◽  
W. Herr ◽  
A. Helisch ◽  
P. Bartenstein ◽  
I. Buchmann
Keyword(s):  
Acute Myeloid Leukaemia ◽  
Myeloid Leukaemia ◽  
Primary Tumour ◽  
The Other ◽  
Haematopoietic Stem Cell ◽  
Other Hand ◽  
Primary Reduction ◽  
The One ◽  
Acute Myeloid

SummaryThe prognosis of patients with acute myeloid leukaemia (AML) has improved considerably by introduction of aggressive consolidation chemotherapy and haematopoietic stem cell transplantation (SCT). Nevertheless, only 20-30% of patients with AML achieve long-term diseasefree survival after SCT. The most common cause of treatment failure is relapse. Additionally, mortality rates are significantly increased by therapy-related causes such as toxicity of chemotherapy and complications of SCT. Including radioimmunotherapies in the treatment of AML and myelodyplastic syndrome (MDS) allows for the achievement of a pronounced antileukaemic effect for the reduction of relapse rates on the one hand. On the other hand, no increase of acute toxicity and later complications should be induced. These effects are important for the primary reduction of tumour cells as well as for the myeloablative conditioning before SCT.This paper provides a systematic and critical review of the currently used radionuclides and immunoconjugates for the treatment of AML and MDS and summarizes the literature on primary tumour cell reductive radioimmunotherapies on the one hand and conditioning radioimmunotherapies before SCT on the other hand.

Sign in / Sign up

Export Citation Format

Share Document