Research of the implementation factors of the ABC method in the steel industry of Romania [PDF]
This article describes and analyzes the critical implementation factors of Activity-Based Costing method (ABC) in the Romanian steel industry in case of success or failure. Also, the article presents the successful implementation itinerary of ABC and the
Căpuşneanu, Sorinel/I
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Simple as ABC? An examination of Activity Based Costing (ABC) Implementation in Fiji [PDF]
, 2011 We review the level of Activity Based Costing (ABC) in Fiji in this article. This exercise is important in furthering our understanding of the use of ABC in Fiji. ABC is a popular costing system and strategic tool for organizations in developed countries
Finau, Glen +3 more
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Deep Contrastive Learning for High‐Throughput Prediction of Drug Resistance Mutations from Sequences
Advanced Science, EarlyView.This study presents DeepMutDTA, a deep learning framework aimed at predicting mutation‐induced changes in protein‐drug interactions and prioritizing variants potentially linked to drug resistance. Trained on large‐scale data, it incorporates SimSiam‐MuTF, a label‐aware contrastive fine‐tuning strategy that encourages separation between WT and MT ...
Xiaowen Hu +7 more
wiley +1 more source
An exploration of the factors affecting the diffusion of Advanced Costing techniques: a comparative analysis of two surveys (1996-2005) [PDF]
The issue of cost calculation has been largely debated in the last years under the pressure of the perceived lost of relevance of the so called "traditional cost accounting approaches".
Cinquini, Lino +3 more
core +2 more sources
ACTIVITY BASED COST FROM THE PERSPECTIVE OF COMPETITIVE ADVANTAGE [PDF]
Activity-Based Costing (ABC) is a methodology that measures the cost and performance of activities, resources, and cost objects such as products and services to provide more accurate cost information for managerial decision making.
Cristiana BOGDANOIU
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Early Retinal UCHL1 Dysregulation Coupled With Synaptic Loss Reflects Alzheimer's Disease Severity
Advanced Science, EarlyView.This study identifies synapse‐enriched deubiquitinase UCHL1 as an early Aβ‐responsive regulator of retinal synaptopathy in Alzheimer's disease. Retinal UCHL1 loss accompanies excitatory synapse degeneration, p75NTR activation, and neuroinflammation, and predicts Braak stage and cognitive decline. Aβ42 fibrils trigger synaptic and UCHL1 depletion before
Altan Rentsendorj +25 more
wiley +1 more source
Aggregation in activity-based costing and the short run activity cost function [PDF]
This paper first identifies the conditions that support the construction of an aggregate output, i.e. the conditions under which a single measure of output can be used to accurately determine cost object incremental costs within a cost pool.
Samuel Cruz Alves Pereira
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Advanced Science, EarlyView.Computational simulations of tumor evolution are increasingly used to infer the rules underlying cancer growth, with the goal of one day recommending tailored treatments. Here we show that the properties of lung cancer sequencing data are best replicated by a model which assumes that cells compete both to proliferate and survive. ABSTRACT Computational
Helena Coggan +5 more
wiley +1 more source
The Ability Level of Information Systems of Medical Science University in Supporting the Establishment Activity- Based Costing [PDF]
حسابداری دولتی, 2014 This research investigated the ability level of different information systems related to fiscal area for implementation activity based costing. This research attempted to recognize potential and actual capacities of software and present improving ...
Alimohammad Ghanbari +2 more
doaj
ABC at Insteel Industries [PDF]
In this paper, we seek to provide empirical documentation of the effect of Activity-Based Costing (ABC) information on product and customer-related decisions made by managers in a company.
V.G. Narayanan, Ratna G. Sarkar
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