Results 31 to 40 of about 7,591,940 (305)

Examining the obstacles of using variable costing in Gas Company of Hormozgan province [PDF]

open access: yesحسابداری دولتی
Subject and purpose: The present study is in line with the preparation for applying the variable costing method in contrast to traditional absorption costing in the Hormozgan Province Gas Company.
Hossein Nourani   +2 more
doaj   +1 more source

Maliyet Yapışkanlığı Kavramı: Borsa İstanbul 30 Endeksinde Yer Alan Şirketler Üzerinde Bir Uygulama

open access: yesVerimlilik Dergisi
Amaç: Geleneksel maliyet davranışında yer alan, faaliyet seviyesindeki artış ve azalışlara maliyetlerin farklı bir şekilde (sabit-değişken) tepki vermesi görüşüne alternatif olarak geliştirilen ve maliyet yapışkanlığı olarak adlandırılan karşı görüş ...
Sevgi Cengiz
doaj   +1 more source

Predicting Earnings Using a Model Based on Cost Variability and Cost Stickiness [PDF]

open access: yesمطالعات تجربی حسابداری مالی, 2008
This paper aims to evaluate the earning forecasting model based on cost variability and cost stickiness   in comparison to other forecasting models. Cost stickiness means that the rate of decrease in costs while sale declines is less than the rate of ...
H. Khaleghi Moghadam, F. Karami
doaj  

The Effect of CEO–Chairperson Joint Tenure on the Stickiness of Selling, General, and Administrative Costs [PDF]

open access: yesبررسی‌های حسابداری و حسابرسی
Objective The purpose of this study is to examine the effect of the collaborative tenure between the Chief Executive Officer (CEO) and the Chair of the Board on the stickiness of Selling, General, and Administrative (SG&A) costs.
Ali Ebrahimi Kordlar   +2 more
doaj   +1 more source

Self-focused attention, cost/probability bias, and avoidance behavior mediate the relationship between trait mindfulness and social anxiety: A cross-sectional study

open access: yesFrontiers in Psychology, 2022
Self-focused attention, cost/probability bias, and avoidance behavior are maintaining factors for social anxiety. In particular, cost bias and avoidance behavior predict social anxiety. It has been shown that the enhancement of trait mindfulness improves
Shota Noda   +3 more
doaj   +1 more source

Maliyet Yapışkanlığı Hipotezinin İncelenmesi ve Geçerliliğinin Test Edilmesi: BIST Metal Eşya, Makine, Elektrikli Cihazlar ve Ulaşım Araçları Sektörü Örneği

open access: yesCumhuriyet Üniversitesi İktisadi ve İdari Bilimler Dergisi
Maliyet davranışı, satış hacminde oluşan değişiklikler karşısında maliyetlerin nasıl tepkiler verdiğini ya da ne yönde değiştiğini ifade etmektedir.
Rahime Merve Başar, Seval Elden Ürgüp
doaj   +1 more source

Retrospective Analysis of Donor Lymphocyte Infusions in Pediatric Patients With Mixed Chimerism After Hematopoietic Stem Cell Transplantation

open access: yesPediatric Blood &Cancer, EarlyView.
ABSTRACT Background Allogeneic hematopoietic stem cell transplantation (alloHSCT) is an essential therapy for several malignant and nonmalignant diseases, but relapse and graft loss remain the principal threats to its success. Routine monitoring of chimerism and minimal residual disease (MRD) enables early detection of imminent recurrence and guides ...
Carmen Junk   +10 more
wiley   +1 more source

Examining the Disadvantages of Activity Based Costing (ABC) System and Introducing the Modern (Behavior Based Costing) (BBC) System [PDF]

open access: yesInternational Journal of Management, Accounting and Economics, 2017
The main objective of this study is to investigate the defects and problems of the ABC system and to offer a modern costing method called BBC system that is free from ABC problems.
Saeid Bazrafshan, Behnam Karamshahi
doaj  

Assessing the asymmetric cost behavior in China [PDF]

open access: yesAJAR (Asian Journal of Accounting Research)
Purpose – A country’s institutional environment influences every facet of its business. This paper aims to identify institutional factors (state ownership, government attention on employment and employees’ educational background) that affect the ...
Yuxin Shan   +2 more
doaj   +1 more source

Bone and Soft Tissue Neoplasms in Infants Versus Older Children: A Report From the Cancer in Young People in Canada Program

open access: yesPediatric Blood &Cancer, EarlyView.
ABSTRACT Background and Aims Infant bone and soft tissue neoplasms present distinct clinical challenges and lack large‐scale data to inform treatment decisions. This study aims to characterize bone and soft tissue neoplasms in infants in Canada and to compare their outcomes with those of older pediatric patients.
Samuel Sassine   +21 more
wiley   +1 more source

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