Search results for "STING"
showing 10 items of 3756 documents
A typology of cost accounting practices based on activity - based costing - a strategic cost management approach and a case study
2017
International audience; This paper examines cost accounting methods containing one or more activity-based costing (now ABC) like dimensions. The research reviews these methods since the early stages of ABC. The objective is to analyze cost accounting proposals with, in part, a philosophy reminiscent ABC. For all the methods examined, ABC is a starting point at least one important component. The research purposes are to analyze the strategic dimension of the methods described and to build a typology useful for managers. Factors of usefulness are considered in the paper. The discussion leads to a four-dimensional typology based on three strategic objectives assigned to the cost accounting sys…
A Typology of Cost Accounting Practices Based on Activity-Based Costing – A Strategic Cost Management Approach and a Case Study
2018
This paper examines cost accounting methods containing one or more activity-based costing (now ABC) like dimensions. The research reviews these methods since the early stages of ABC. The objective is to analyze cost accounting proposals with, in part, a philosophy reminiscent ABC. For all the methods examined, ABC is a starting point at least one important component. The research purposes are to analyze the strategic dimension of the methods described and to build a typology useful for managers. Factors of usefulness are considered in the paper. The discussion leads to a four-dimensional typology based on three strategic objectives assigned to the cost accounting systems. The foundation of …
A Typology of Cost Accounting Practices based on Activity-based Costing - A Strategic Cost Management Approach
2019
International audience; This article examines cost accounting methods containing one or more activity-based costing (ABC) like dimensions. The objective is to analyze cost accounting proposals with, in part, a philosophy reminiscent ABC. The research purposes are to analyze the strategic dimension of the methods described and to build a typology useful for managers. The discussion leads to a four-dimensional typology based on three strategic objectives assigned to the cost accounting systems. The foundation of the research is the Strategic Cost Management Theory from which emerges the ABC philosophy. The methodology applied is an academic and professional literature review. The typology des…
Growth and geomorphic evolution of the Ustica volcanic complex at the Africa-Europe plate margin (Tyrrhenian Sea)
2021
18 pages, 13 figures, 1 table
Research Regarding Physical Testing in the Military Pentathlon at the 50 M Race with Obstacles
2019
Abstract The research started from the necessity of finding new ways to physical test the military students that are part of the military pentathlon 50 m race with obstacles team. The research methods used was the experiment method, using two groups: the first group was the control group and the second the experiment group. The experiment consisted in testing the students at: 50 m speed running, 800 m resistance running, push-ups, and specific testing like: 50 m swimming with obstacles, 8 km run in varied terrain. The results of our investigation showed that calculation of the statistical significance of the differences between the averages of the two samples showed significant values at p&…
Unveiling species assemblage rules in gypsum plant communities
2023
Plant communities are not merely snapshots of species located in the same area. Instead, they are dynamic entities connected through complex biotic interactions. Understanding the interplay of processes that bind species within a community is vital for comprehending species maintenance and may assist us in predicting how communities respond to the perturbations of a changing world. This Ph.D. aims to unveil how abiotic conditions, plant strategies, and biotic interactions shape plant communities growing in stressful environments. Plant species can thrive in stressful environments through contrasted strategies, either showing species-specific adaptive strategies or reliance on facilitative i…
Contenidos virales en los informativos de televisión : el caso del profesor Kelly, entre el humor y el estereotipo
2019
Este artículo se encuentra disponible en la siguiente URL: https://revistadigitos.com/index.php/digitos/article/view/144/82 Esta número de la revista lleva por título "Acción colectiva digital: estructuras, repertorios y discursos". El objeto de este estudio es analizar cómo un producto ‘viral’ pasa a formar parte de los contenidos informativos en televisión, de manera que los criterios de noticiabilidad evolucionan y sitúan al mismo nivel los hechos de actualidad y los productos-tuits, memes, gifs o vídeos procedentes de las redes sociales. Para ejemplificar este argumento analizaremos el eco mediático del vídeo de la entrevista realizada el 10 de marzo de 2017 por la BBC al profesor de Re…
Los canecillos de la Capilla del Cementerio de San Juan del Hospital de Valencia
2020
In the medieval cemetery of the Historic Site of San Juan del Hospital of Valencia is housed a small funeral chapel founded in the late thirteenth century by the knight Arnau de Romaní. Along its cornice there are a series of heads of animals and humans that are one of the few sculptural vestiges inserted into the Romanesque iconographic tradition that are preserved in the city. So far they have not aroused the interest of specialists and no one has dedicated a detailed study to these curious and interesting images located in the marginal spaces of such a beautiful building. This article aims to complete this gap addressing the study of the corbels of the small temple, projecting a thematic…
Flexural behavior of hybrid glass beams with rectangular cross-sections
2018
Abstract An experimental investigation regarding the flexural and the shear behavior of glass beams with length 900, 1300, 1700 mm and rectangular cross-section is presented and discussed. Rectangular cross-sections were obtained by assembling three float glass panels of depth 200 mm and thickness 6 mm through an acrylic adhesive with an effective depth of 19.52 mm (6 + 0.76 + 6 + 0.76 + 6 mm). Some specimens were also reinforced internally with steel plates of thickness 6 mm and depth 25 mm and thickness 6 mm and plates of thickness 6 mm and depth 50 mm placed at the bottom portion of the beams for the entire length of the beams themselves. Three specimens for each investigated series were…
Structural behaviour of hybrid glass beams with T cross-sections
2018
Abstract An experimental investigation regarding the flexural and the shear behaviour of glass beams with length 900, 1300, 1700 mm and T cross-section is presented and discussed. T cross-sections were obtained by assembling glass web and glass flange. Some specimens were also reinforced internally in the web with steel plates of thickness 6 mm and depth 25 and 50 mm placed at the bottom portion of the beams for the entire length of the beams themselves. Three specimens for each investigated series were tested in flexure focusing on the flexural and shear response through the determination of the load-deflection curves and the crack patterns at rupture identifying the effects of steel plate…