Cost Accounting and Pricing Improvement at Helmond Print: Using Xeikon Digital Colour Printing Equipment: A Case study

Helmond Print B.V., a (fictional) Dutch print provider, is facing competitive problems. The student is expected to step into the role of an independent expert advising Helmond Print''s owner and manager. The first objective is to let the student find out, from a piece of qualitative and quantitative information about Xeikon N.V. machines, that the cost structure is much different than currently assumed. The student should try to improve the cost calculations, which will require linear and both non-linear regression analysis. A second objective is to make the student realize that the incorrect cost calculations affected Helmond Print''s pricing policy and may have lead to the competitive problems faced now. The student should therefore link their investigations to pricing, search for the weak spots in the current pricing policy and make suggestions for improvement. (Note: a solution to the case can be obtained by simple request)management and organization theory ;

Calculations and Competitive Benchmarking: A Case study: Xeikon N.V.

Xeikon N.V. is a young NASDAQ-listed company in the digital colour printing market. First of all, the student is expected to step into the role of an independent expert advising Xeikon''s CEO. Although it is already clear that digital colour printing is competitive mainly at relatively small order quantities, the student is expected to give more specific information about the quantities for which Xeikon equipment is competitive. This will require different kinds of break-even analysis. Furthermore, students should analyse cost data using a learning curve model. In doing so, they should address the limitations of the model, test the usefulness in this situation and recognize that learning is not the right term in this context. The investigations require the use of regression analysis. (Note: a case solution can be obtained by simple request)management and organization theory ;

Habitat use and vestibular system's dimensions in lacertid lizards

The vestibular system is crucial for movement control during locomotion. As the dimensions of the vestibular system determine the fluid dynamics of the endolymph and, as such, the system's function, we investigate the interaction between vestibular system size, head size and microhabitat use in lizards. We grouped 24 lacertid species in three microhabitat types, we acquired three-dimensional models of the bony vestibular systems using micro-computer tomography scanning, and we performed linear and surface measurements. All vestibular measurements scale with a negative allometry with head size, suggesting that smaller heads house disproportionally large ears. As the sensitivity of the vestibular system is positively related to size, a sufficiently large vestibular system in small-headed animals may meet the sensitivity demands during challenged locomotion. We also found that the microhabitat affects the locomotor dynamics: lizards inhabiting open microhabitats run at higher dimensionless speeds. On the other hand, no statistical relationship exists between dimensionless speed and the vestibular system dimensions. Hence, if the vestibular size would differ between microhabitats, this would be a direct effect (i.e. imposed, for instance, by requirements for manoeuvring, balance control, etc.), rather than depending on the lizards' intrinsic running speed. However, we found no effect of the microhabitat on the allometric relationship between head and vestibular system size. The finding that microhabitat is not reflected in the vestibular system size (hence sensitivity) of the lacertids in this study is possibly due to spatial constraints of the skull

The role of diet in shaping the chemical signal design of Lacertid lizards

Lizards communicate with others via chemical signals, the composition of which may vary among species. Although the selective pressures and constraints affecting chemical signal diversity at the species level remain poorly understood, the possible role of diet has been largely neglected. The chemical signals of many lizards originate from the femoral glands that exude a mixture of semiochemicals, and may be used in a variety of contexts. We analyzed the lipophilic fraction of the glandular secretions of 45 species of lacertid lizard species by gas chromatography/mass spectrometry. The proportions of nine major chemical classes (alcohols, aldehydes, fatty acids, furanones, ketones, steroids, terpenoids, tocopherols and waxy esters), the relative contributions of these different classes (‘chemical diversity’), and the total number of different lipophilic compounds (‘chemical richness’) varied greatly among species. We examined whether interspecific differences in these chemical variables could be coupled to interspecific variation in diet using data from the literature. In addition, we compared chemical signal composition among species that almost never, occasionally, or often eat plant material. We found little support for the hypothesis that the chemical profile of a given species’ secretion depends on the type of food consumed. Diet breadth did not correlate with chemical diversity or richness. The amount of plants or ants consumed did not affect the relative contribution of any of the nine major chemical classes to the secretion. Chemical diversity did not differ among lizards with different levels of plant consumption; however, chemical richness was low in species with an exclusive arthropod diet, suggesting that incorporating plants in the diet enables lizards to increase the number of compounds allocated to secretions, likely because a (partly) herbivorous diet allows them to include compounds of plant origin that are unavailable in animal prey. Still, overall, diet appears a relatively poor predictor of interspecific differences in the broad chemical profiles of secretions of lacertid lizards.Financial support to JM and RGR was provided by the Spanish’s Ministerio de Economía y Competitividad projects MICIIN-CGL2011- 24150/BOS and MINECO CGL2014-53523-P.Peer Reviewe