Application of Activity-Based Costing Management System by Key Success Paths to Promote the Competitive Advantages and Operation Performance

Highly developed technology and highly competitive global market highlight the important role of competitive advantages and operation performances in sustainable company operation. Activity-Based Costing (ABC) provides accurate operation cost and operation performance information. Rich literatures provide relevant research with cases study on Activity-Based Costing application, but the research on cause relationship between key success factors and its specific outcome, such as profitability or share market are few. These relationships provide the ways to handle the key success factors to achieve the specific outcomes for ensuring to promote the competitive advantages and operation performances. The main purposes of this research are exploring the key success paths by Key Success Paths approach which will lead the ways to apply Activity-Base Costing. The Key Success Paths is the innovative method which is exploring the cause relationships and explaining what are the effects of key success factors to specific outcomes of Activity-Based Costing implementation. The cause relationships between key success factors and successful specific outcomes are Key Success Paths (KSPs). KSPs are the guidelines to lead the cost management strategies to achieve the goals of competitive advantages and operation performances. The research findings indicate that good management system design may affect the well outcomes of Activity-Based Costing application and achieve to outstanding competitive advantage, operating performance and profitability as well by KSPs exploration.

Determination of Lithology, Porosity and Water Saturation for Mishrif Carbonate Formation

Well logging records can help to answer many questions from a wide range of special interested information and basic petrophysical properties to formation evaluation of oil and gas reservoirs. The accurate calculations of porosity in carbonate reservoirs are the most challenging aspects of the well logging analysis. Many equations have been developed over the years based on known physical principles or on empirically derived relationships, which are used to calculate porosity, estimate lithology, and water saturation; however these parameters are calculated from well logs by using modern technique in a current study. Nasiriya oil field is one of the giant oilfields in the Middle East, and the formation under study is the Mishrif carbonate formation which is the shallowest hydrocarbon bearing zone in this oilfield. Neurolog software was used to digitize the scanned copies of the available logs. Environmental corrections had been made as per Schlumberger charts 2005, which supplied in the Interactive Petrophysics software. Three saturation models have been used to calculate water saturation of carbonate formations, which are simple Archie equation, Dual water model, and Indonesia model. Results indicate that the Mishrif formation consists mainly of limestone, some dolomite, and shale. The porosity interpretation shows that the logging tools have a good quality after making the environmental corrections. The average formation water saturation for Mishrif formation is around 0.4- 0.6.This study is provided accurate behavior of petrophysical properties with depth for this formation by using modern software.

Efficiency of Investments, Financed from EU Funds in Small and Medium Enterprises in Poland

The article includes the results and conclusions from empirical researches that had been done. The research focuses on the impact of investments made in small and medium-sized enterprises financed from EU funds on the competitiveness of these companies. The researches includes financial results in sales revenue and net income, expenses, and many other new products/services on offer, higher quality products and services, more modern methods of production, innovation in management processes, increase in the number of customers, increase in market share, increase in profitability of production and provision of services. The main conclusions are that, companies with direct investments under this measure shall apply the modern methods of production. The consequence of this is to increase the quality of our products and services. Furthermore, both small and medium-sized enterprises have introduced new products and services. Investments were carried out, thus enabling better work organization in enterprises. Entrepreneurs would guarantee higher quality of service, which would result in better relationships with their customers, what is more, noting the rise in number of clients. More than half of the companies indicated that the investments contributed to the increase in market share. Same thing as for market reach and brand recognition of particular company. An interesting finding is that, investments in small enterprises were more effective than medium-sized enterprises.

Creative Experience and Revisit Intention of Handmade Oriental Parasol Umbrella in Kaohsiung

This study identified the hypothesised relationship between creative experience, and revisit intention of handmade oriental parasol umbrella in Kaohsiung, Taiwan. A face-to-face questionnaire survey was administered in Meinong town, Kaohsiung. The components of creative experience were found as “sense of achievement”, “unique learning” and “interaction with instructors” in creative tourism. The result also revealed significant positive relationships between creative experience and revisit intention in handmade activities. This paper provides additional suggestions for enhancing revisit intention and guidance regarding creative tourism.

Saving Lives: Alternative Approaches to Reducing Gun Violence

This paper highlights an innovative and nontraditional violence prevention program that is making a noticeable impact in what was once one of the country’s most violent communities. With unique and tailored strategies, the Operation Peacemaker Fellowship, established in Richmond, California, combines components of evidence-based practices with a community-oriented focus on relationships and mentoring to fill a gap in services and increase community safety. In an effort to highlight these unique strategies and provide a blueprint for other communities with violent crime problems, the authors of this paper hope to clearly delineate how one community is moving forward with vanguard approaches to invest in the lives of young men who once were labeled their community’s most violent, even most deadly, youth. The impact of this program is evidenced through the fellows’ own voices as they illuminate the experience of being in the Fellowship. In interviews, fellows describe how participating in this program has transformed their lives and the lives of those they love. The authors of this article spent more than two years researching this Fellowship program in order to conduct an evaluation of it and, ultimately, to demonstrate how this program is a testament to the power of relationships and love combined with evidence-based practices, consequently enriching the lives of youth and the community that embraces them.

A Three Elements Vector Valued Structure’s Ultimate Strength-Strong Motion-Intensity Measure

This article presents an alternative collapse capacity intensity measure in the three elements form which is influenced by the spectral ordinates at periods longer than that of the first mode period at near and far source sites. A parameter, denoted by β, is defined by which the spectral ordinate effects, up to the effective period (2T1), on the intensity measure are taken into account. The methodology permits to meet the hazard-levelled target extreme event in the probabilistic and deterministic forms. A MATLAB code is developed involving OpenSees to calculate the collapse capacities of the 8 archetype RC structures having 2 to 20 stories for regression process. The incremental dynamic analysis (IDA) method is used to calculate the structure’s collapse values accounting for the element stiffness and strength deterioration. The general near field set presented by FEMA is used in a series of performing nonlinear analyses. 8 linear relationships are developed for the 8structutres leading to the correlation coefficient up to 0.93. A collapse capacity near field prediction equation is developed taking into account the results of regression processes obtained from the 8 structures. The proposed prediction equation is validated against a set of actual near field records leading to a good agreement. Implementation of the proposed equation to the four archetype RC structures demonstrated different collapse capacities at near field site compared to those of FEMA. The reasons of differences are believed to be due to accounting for the spectral shape effects.

The Impact of Online Advertising on Consumer Purchase Behavior Based on Malaysian Organizations

The paper aims to evaluate the effect of online advertising on consumer purchase behavior in Malaysian organizations. The paper has potential to extend and refine theory. A survey was distributed among Students of UTM university during the winter 2014 and 160 responses were collected. Regression analysis was used to test the hypothesized relationships of the model. Result shows that the predictors (cost saving factor, convenience factor and customized product or services) have positive impact on intention to continue seeking online advertising.

Comparative Spatial Analysis of a Re-arranged Hospital Building

Analyzing the relation networks between the hospital buildings which have complex structure and distinctive spatial relationships is quite difficult. The hospital buildings which require specialty in spatial relationship solutions during design and selfinnovation through the developing technology should survive and keep giving service even after the disasters such as earthquakes. In this study, a hospital building where the load-bearing system was strengthened because of the insufficient earthquake performance and the construction of an additional building was required to meet the increasing need for space was discussed and a comparative spatial evaluation of the hospital building was made with regard to its status before the change and after the change. For this reason, spatial organizations of the building before change and after the change were analyzed by means of Space Syntax method and the effects of the change on space organization parameters were searched by applying an analytical procedure. Using Depthmap UCL software, Connectivity, Visual Mean Depth, Beta and Visual Integration analyses were conducted. Based on the data obtained after the analyses, it was seen that the relationships between spaces of the building increased after the change and the building has become more explicit and understandable for the occupants. Furthermore, it was determined according to findings of the analysis that the increase in depth causes difficulty in perceiving the spaces and the changes considering this problem generally ease spatial use.

Relation between Properties of Internally Cured Concrete and Water Cement Ratio

In this paper, relationship between different properties of IC concrete and water cement ratio, obtained from a comprehensive experiment conducted on IC using local materials (Burnt clay chips- BC) is presented. In addition, saturated SAP was used as an IC material in some cases. Relationships have been developed through regression analysis. The focus of this analysis is on developing relationship between a dependent variable and an independent variable. Different percent replacements of BC and water cement ratios were used. Compressive strength, modulus of elasticity, water permeability and chloride permeability were tested and variations of these parameters were analyzed with respect to water cement ratio.

Microstructure, Mechanical, Electrical and Thermal Properties of the Al-Si-Ni Ternary Alloy

In recent years, the use of the aluminum based alloys in the industry and technology are increasing. Alloying elements in aluminum have further been improving the strength and stiffness properties that provide superior compared to other metals. In this study, investigation of physical properties (microstructure, microhardness, tensile strength, electrical conductivity and thermal properties) in the Al-12.6wt.%Si-%2wt.Ni ternary alloy were investigated. Al-Si-Ni alloy was prepared in vacuum atmosphere. The samples were directionally solidified upwards with different growth rate V (8.3−165.45 μm/s) at constant temperature gradient G (7.73 K/mm). The flake spacings (λ), microhardness (HV), ultimate tensile strength (σ), electrical resistivity (ρ) and thermal properties (H, Cp, Tm) of the samples were measured. Influence of the growth rate and spacings on microhardness, ultimate tensile strength and electrical resistivity were investigated and relationships between them were obtained. According to results, λ values decrease with increasing V, but HV, σ and ρ values increase with increasing V. Variations of electrical resistivity (ρ) of solidified samples were also measured. The enthalpy of fusion (H) and specific heat (Cp) for the alloy was also determined by differential scanning calorimeter (DSC) from heating trace during the transformation from liquid to solid. The results in this work were compared with the previous similar experimental results.

A Blueprint for an Educational Trajectory: The Power of Discourse in Constructing “Naughty” and “Adorable” Kindergarten Students

Discursive practices enacted by educators in kindergarten create a blueprint for how the educational trajectories of students with disabilities are constructed. This two-year ethnographic case study critically examines educators’ relationships with students considered to present challenging behaviors in one kindergarten classroom located in a predominantly White middle class school district in the Northeast of the United States. Focusing on the language and practices used by one special education teacher and three teaching assistants, this paper analyzes how teacher responses to students’ behaviors constructs and positions students over one year of kindergarten education. Using a critical discourse analysis it shows that educators understand students’ behaviors as deficit and needing consequences. This study highlights how educators’ responses reflect students' individual characteristics including family background, socioeconomics and ability status. This paper offers in depth analysis of two students’ stories, which evidenced that the language used by educators amplifies the social positioning of students within the classroom and creates a foundation for who they are constructed to be. Through exploring routine language and practices, this paper demonstrates that educators outlined a blueprint of kindergartners, which positioned students as learners in ways that became the ground for either a limited or a promising educational pathway for them.

Nonlinear Response of Infinite Beams on a Multilayer Tensionless Extensible Geo-Synthetic: Reinforced Earth Beds under Moving Load

In this paper, analysis of an infinite beam resting on multilayer tensionless extensible geosynthetic reinforced granular fill-poor soil system overlying soft soil strata under moving load with constant velocity is presented. The beam is subjected to a concentrated load moving with constant velocity. The upper reinforced granular bed is modeled by a rough membrane embedded in Pasternak shear layer overlying a series of compressible nonlinear winkler springs representing the underlying the very poor soil. The multilayer tensionless extensible geosynthetic layer has been assumed to deform such that at interface the geosynthetic and the soil have some deformation. Nonlinear behaviour of granular fill and the very poor soil has been considered in the analysis by means of hyperbolic constitutive relationships. Governing differential equations of the soil foundation system have been obtained and solved with the help of appropriate boundary conditions. The solution has been obtained by employing finite difference method by means of Gauss-Siedal iterative scheme. Detailed parametric study has been conducted to study the influence of various parameters on the response of soil–foundation system under consideration by means of deflection and bending moment in the beam and tension mobilized in the geosynthetic layer. These parameters include magnitude of applied load, velocity of load, damping, ultimate resistance of poor soil and granular fill layer. Range of values of parameters has been considered as per Indian Railway conditions. This study clearly observed that the comparisons of multilayer tensionless extensible geosynthetic reinforcement with poor foundation soil and magnitude of applied load, relative compressibility of granular fill and ultimate resistance of poor soil has significant influence on the response of soil–foundation system.

An Empirical Analysis of HRM in Different Pharmaceutical Departments of Different Pharmaceutical Industries in Pakistan

HR is a department that enhances the power of employee performance in regard with their services, and to make the organization strategic objectives. The main concern of HR department is to organize people, focus on policies and their system. The empirical study shows the relationship between HRM (Human Resource Management practices) and their Job Satisfaction. The Hypothesis is testing on a sample of overall 320 employees of 5 different Pharmaceutical departments of different organizations in Pakistan. The important thing as Relationship of Job satisfaction with HR Practices, Impact on Job Satisfaction with HR Practices, Participation of Staff of Different Departments, HR Practices effects the Job satisfaction, Recruitment or Hiring and Selection effects the Job satisfaction, Training and Development, Performance and Appraisals, Compensation affects the Job satisfaction , and Industrial Relationships affects the Job satisfaction. After finishing all data analysis, the conclusion is that lots of Job related activities raise the confidence of Job satisfaction of employees with their salary and other benefits.

Exploring the Relationships between Experiential Marketing, Customer Satisfaction and Customer Loyalty: An Empirical Examination in Konya

Experiential marketing is one of the marketing approaches that offer an exceptional framework to integrate elements of experience and entertainment in a product or service. Experiential marketing is defined as a memorable experience that goes deeply into the customer’s mind. Besides that, customer satisfaction is defined as an emotional response to the experiences provided by and associated with particular products or services purchased. Thus, experiential marketing activities can affect the level of customer satisfaction and loyalty. In this context, the research aims to explore the relationship among experiential marketing, customer satisfaction and customer loyalty among the cosmetic products customers in Konya. The partial least squares (PLS) method is used to analyze the survey data. Findings of the present study revealed that experiential marketing has been a significant predictor of customer satisfaction and customer loyalty, and also experiential marketing has a significantly positive effect on customer satisfaction and customer loyalty.

An Inverse Approach for Determining Creep Properties from a Miniature Thin Plate Specimen under Bending

This paper describes a new approach which can be used to interpret the experimental creep deformation data obtained from miniaturized thin plate bending specimen test to the corresponding uniaxial data based on an inversed application of the reference stress method. The geometry of the thin plate is fully defined by the span of the support, l, the width, b, and the thickness, d. Firstly, analytical solutions for the steady-state, load-line creep deformation rate of the thin plates for a Norton’s power law under plane stress (b→0) and plane strain (b→∞) conditions were obtained, from which it can be seen that the load-line deformation rate of the thin plate under plane-stress conditions is much higher than that under the plane-strain conditions. Since analytical solution is not available for the plates with random b-values, finite element (FE) analyses are used to obtain the solutions. Based on the FE results obtained for various b/l ratios and creep exponent, n, as well as the analytical solutions under plane stress and plane strain conditions, an approximate, numerical solutions for the deformation rate are obtained by curve fitting. Using these solutions, a reference stress method is utilised to establish the conversion relationships between the applied load and the equivalent uniaxial stress and between the creep deformations of thin plate and the equivalent uniaxial creep strains. Finally, the accuracy of the empirical solution was assessed by using a set of “theoretical” experimental data.

A Study of Behaviors in Using Social Networks of Corporate Personnel of Suan Sunandha Rajabhat University

This study found that most corporate personnel are using social media to communicate with colleagues to make the process of working more efficient. Complete satisfaction occurred on the use of security within the University’s computer network. The social network usage for communication, collaboration, entertainment and demonstrating concerns accounted for fifty percent of variance to predict interpersonal relationships of corporate personnel. This evaluation on the effectiveness of social networking involved 213 corporate personnel’s. The data was collected by questionnaires. This data was analyzed by using percentage, mean, and standard deviation. The results from the analysis and the effectiveness of using online social networks were derived from the attitude of private users and safety data within the security system. The results showed that the effectiveness on the use of an online social network for corporate personnel of Suan Sunandha Rajabhat University was specifically at a good level, and the overall effects of each aspect was (Ẋ=3.11).

Mikrophonie I (1964) by Karlheinz Stockhausen - Between Idea and Auditory Image

Background in music analysis: Traditionally, when we think about a composer’s sketches, the chances are that we are thinking in terms of the working out of detail, rather than the evolution of an overall concept. Since music is a “time art,” it follows that questions of a form cannot be entirely detached from considerations of time. One could say that composers tend to regard time either as a place gradually and partially intuitively filled, or they can look for a specific strategy to occupy it. It seems that the one thing that sheds light on Stockhausen’s compositional thinking is his frequent use of “form schemas,” that is often a single-page representation of the entire structure of a piece. Background in music technology: Sonic Visualiser is a program used to study a musical recording. It is an open source application for viewing, analyzing, and annotating music audio files. It contains a number of visualisation tools, which are designed with useful default parameters for musical analysis. Additionally, the Vamp plugin format of SV supports to provide analysis such as for example structural segmentation. Aims: The aim of paper is to show how SV may be used to obtain a better understanding of the specific musical work, and how the compositional strategy does impact on musical structures and musical surfaces. It is known that “traditional” music analytic methods don’t allow indicating interrelationships between musical surface (which is perceived) and underlying musical/acoustical structure. Main Contribution: Stockhausen had dealt with the most diverse musical problems by the most varied methods. A characteristic which he had never ceased to be placed at the center of his thought and works, it was the quest for a new balance founded upon an acute connection between speculation and intuition. In the case with Mikrophonie I (1964) for tam-tam and 6 players Stockhausen makes a distinction between the “connection scheme,” which indicates the ground rules underlying all versions, and the form scheme, which is associated with a particular version. The preface to the published score includes both the connection scheme, and a single instance of a “form scheme,” which is what one can hear on the CD recording. In the current study, the insight into the compositional strategy chosen by Stockhausen was been compared with auditory image, that is, with the perceived musical surface. Stockhausen’s musical work is analyzed both in terms of melodic/voice and timbre evolution. Implications: The current study shows how musical structures have determined of musical surface. The general assumption is this, that while listening to music we can extract basic kinds of musical information from musical surfaces. It is shown that interactive strategies of musical structure analysis can offer a very fruitful way of looking directly into certain structural features of music.

Review of the Model-Based Supply Chain Management Research in the Construction Industry

This paper reviews the model-based qualitative and quantitative Operations Management research in the context of Construction Supply Chain Management (CSCM). Construction industry has been traditionally blamed for low productivity, cost and time overruns, waste, high fragmentation and adversarial relationships. The construction industry has been slower than other industries to employ the Supply Chain Management (SCM) concept and develop models that support the decision-making and planning. However the last decade there is a distinct shift from a project-based to a supply-based approach of construction management. CSCM comes up as a new promising management tool of construction operations and improves the performance of construction projects in terms of cost, time and quality. Modeling the Construction Supply Chain (CSC) offers the means to reap the benefits of SCM, make informed decisions and gain competitive advantage. Different modeling approaches and methodologies have been applied in the multi-disciplinary and heterogeneous research field of CSCM. The literature review reveals that a considerable percentage of the CSC modeling research accommodates conceptual or process models which present general management frameworks and do not relate to acknowledged soft Operations Research methods. We particularly focus on the model-based quantitative research and categorize the CSCM models depending on their scope, objectives, modeling approach, solution methods and software used. Although over the last few years there has been clearly an increase of research papers on quantitative CSC models, we identify that the relevant literature is very fragmented with limited applications of simulation, mathematical programming and simulation-based optimization. Most applications are project-specific or study only parts of the supply system. Thus, some complex interdependencies within construction are neglected and the implementation of the integrated supply chain management is hindered. We conclude this paper by giving future research directions and emphasizing the need to develop optimization models for integrated CSCM. We stress that CSC modeling needs a multi-dimensional, system-wide and long-term perspective. Finally, prior applications of SCM to other industries have to be taken into account in order to model CSCs, but not without translating the generic concepts to the context of construction industry.

Agent-Based Simulation for Supply Chain Transport Corridors

Supply chains are the backbone of trade and commerce. Their logistics use different transport corridors on regular basis for operational purpose. The international supply chain transport corridors include different infrastructure elements (e.g. weighbridge, package handling equipments, border clearance authorities, and so on). This paper presents the use of multi-agent systems (MAS) to model and simulate some aspects of transportation corridors, and in particular the area of weighbridge resource optimization for operational profit. An underlying multi-agent model provides a means of modeling the relationships among stakeholders in order to enable coordination in a transport corridor environment. Simulations of the costs of container unloading, reloading, and waiting time for queuing up tracks have been carried out using data sets. Results of the simulation provide the potential guidance in making decisions about optimal service resource allocation in a trade corridor.

Study of Ether Species Effects on Physicochemical Properties of Palm Oil Ether Monoesters as Novel Biodiesels

Five palm oil ether monoesters utilized as novel biodiesels were synthesized and structurally identified in the paper. The investigation was made on the effect of ether species on physicochemical properties of the palm oil ether monoesters. The results showed that density, kinematic viscosity, smoke point, and solidifying point increase linearly with their –CH2 group number in certain relationships. Cetane number is enhanced whereas heat value decreases linearly with –CH2 group number. In addition, the influencing regularities of the volumetric content of the palm oil ether monoesters on the fuel properties were also studied when the ether monoesters are used as diesel fuel additives.