Search results for "ACCOUNTING"
showing 10 items of 1961 documents
Impact of students’ performance in the continuous assesment methodology through Moodle on the final exam
2017
[EN] This paper looks into the different evolution of students’ online questionnaire performance and its impact on the final examination mark. This innovative technique has been used in a group of an introductory financial accounting course with 8 online questionnaires (one per unit) in the Moodle platform. Using cluster analysis, we identify different groups of performance evolution. The evidence obtained suggests that in one of this groups a favourable test performance evolution may lead to overconfidence with the subsequent negative effect on the final examination mark. Future research with more variables and bigger samples will help identifying this student profile with a view to preven…
Cloudy with a Chance of Fuzzy: Building a Multicriteria Uncertainty Model for Construction Project Delivery Selection
2017
AbstractThe process of choosing a project delivery method is infused with cognitive uncertainties associated with the decision maker. Fuzzy uncertainties arise because of imprecise understanding and subsequent representation of these uncertainties by the decision maker, whereas random uncertainties arise from variance of these imprecisions. Since there are no well-defined rules for spontaneous decisions, in order to be consistently confident in the appropriateness of the chosen delivery method, a structured approach incorporating uncertainty is required. Previously unanswered questions such as (1) what are the sources of uncertainty in project delivery decisions, (2) how do decision makers …
Lower and Upper Bounds of Manufacturing Cost in FMS
1993
Abstract The use of traditional techniques of product costing, cost control and performance evaluation in advanced manufacturing environment supplies poor results to operations management. In this paper, after a brief review of the major drawbacks of traditional machining economics, a new framework for product costing will be presented. The basis of the proposed approach lies on an analysis of the production process aimed at single out proper cost drivers for the use of the various employed manufacturing resources. As a consequence, the quota of the manufacturing cost of uncertain allocation is drastically reduced. A lower and an upper bound value of the unit production cost are also define…
Die Wirkung funktionaler, emotionaler und relationaler Nutzendimensionen auf die Markenloyalität
2005
Drawing on existing marketing literature three dimensions of utility are suggested: functional, emotional and relational. It is argued that the importance of these dimensions vary over time. In the early phase of the product life cycle, the functional utility is crucial for the success in the market place. Over time the emotional and relational dimension become more and more important. An empircial study carried out in the telecom industry provides evidence that this shift of importance actually takes place. The managerial implication is twofold. Firstly, the value proposition needs to be adapted in order to meet customer expectations. Secondly, an organizational change is necessary to be a…
ISO 9000‐based quality assurance approaches and their relationship with strategic analysis
2003
Many organisations use the ISO 9000 series as a reference framework to establish their quality assurance system. In doing so, most of them overlook the process of interpreting and adapting these standards to their own characteristics and capabilities. As a result, there is a misunderstanding with respect to the objectives of the standards. The correct implementation of the ISO 9000 series requires a preliminary analysis that facilitates the adaptation of them to the particular circumstances of a company. Therefore, this paper pays attention to the relationship existing between ISO 9000 implementation and the use of strategic diagnosis tools. The employment of such tools could be studied as …
Industrial Microreactor Process Development up to Production
2008
This chapter is about industrial applications of microprocess technology. Industry is not very active in publishing not only because of confidentiality reasons but also because of the absence of direct need for a corresponding profile. Thus, one cannot expect that the ongoing developments can be shown with a similar degree of completeness, clarity and detailedness, as this is possible for reviewing scientific contributions from academy with a wealth of peer-reviewed papers. Especially, the information of major interest of what has been transferred to production and how do the companies make profit with the new technology is usually kept secret. Thus, it has to be accepted that some informat…
Energy saving and solar energy use in the University of Valencia (Spain)
2004
Abstract Recent years have seen increasing public interest in issues related to energy saving and concern for the environment. It is important to highlight the work of public institutions in this respect. This was the motive that led the University of Valencia to finance a pilot project with the objective of studying useful initiatives for optimising energy consumption in accordance with the institution’s needs as well as the incorporation of innovative and more efficient technologies. The approach was to consider various aspects ranging from the analysis of the current energy consumption and the state of the installations, through the substitution of some energy inefficient components, to …
Energy certification of buildings: A comparative analysis of progress towards implementation in European countries
2010
Abstract The Energy Performance Building Directive (Directive 2002/91/EC) introduced the compulsory energy certification of buildings in the EU from 2006 and it has played a key role in the common policy to monitor and reduce energy consumption. In order to assess the experience gained in this field in Europe overall, and in particular against the highly diverse settings of the different European nations, this paper examines the extent to which the Directive has been implemented by the 27 EU Member States. This is done via a comparative analysis assisted by two different indicators: of uniformity and of excellence. The measure of uniformity makes it possible to assess the degree of harmony …
Embedding “substrate” in environmental assessment of green roofs life cycle: evidences from an application to the whole chain in a Mediterranean site
2012
Abstract A classical LCA methodology is here applied to green roofs including in this analysis also the whole life cycle of the substrate, that represented a lack of previous LCA studies on green roofs. This inclusion will allow a complete and proper application of the LCA methodology to achieve an environmental accounting of the “green roof” performance. We have here chosen to approach the problem by analysing a specific substrate, that is used within an actual extensive green roof. Afterwards, we have applied the LCA methodology to the whole actual extensive green roof whose substrate under analysis is part of. In this manner, we achieved an environmental accounting of the “green roof” pe…
Developments Around the Activity-Based Costing Method: A State-of-the Art Literature Review
2007
This paper analyzes the management accounting applications which try to improve the Activity-based Costing method. In the first part, we describe them using the Strategic Management Accounting stream. Then, we present the main features of these applications. In the second part, we examine in detail two of these features: The widening of the analysis perimeter and the relevant level of details to analyze the costs. Finally, we analyze several proposals: Customer-driven ABC, Inter-organizational Cost Management, Resource Consumption Accounting and Time-driven ABC.