ACTIVITY BASED COSTING FOR BETTER COST MANAGEMENT

Implementing change in management, successfully and profitably, is the greatest challenge for modern enterprises. Innovation in strategies, marketing performance, role of competition, change in technology, change in customer needs, management initiatives are all facts of life in the global environment today. Cost management works with its customer to manage change more profitably. Activity-Based Costing (ABC) is a new methodology of product costing which measures the cost of products more accurately. Overhead allocation is much more sophisticated under this system. This paper attempts to highlight the need, importance and methodology of ABC for better Cost Management in modern enterprises.Cost management; Cost and activity drivers; Activity based costing (ABC); ABC implementation; ABC applications

Stability of domain walls coupled to Abelian gauge fields

Rozowsky, Volkas and Wali recently found interesting numerical solutions to the field equations for a gauged U1xU1 scalar field model. Their solutions describe a reflection-symmetric domain wall with scalar fields and coupled gauge configurations that interpolate between constant magnetic fields on one side of the wall and exponentially decaying ones on the other side. This corresponds physically to an infinite sheet of supercurrent confined to the domain wall with a linearly rising gauge potential on one side and Meissner suppression on the other. While it was shown that these static solutions satisfied the field equations, their stability was left unresolved. In this paper, we analyse the normal modes of perturbations of the static solutions to demonstrate their perturbative stability.Comment: 9 pages, 9 figure

Long, paired A'A/Pahoehoe flows of Mauna Loa: Volcanological significance and insights they provide into volcano plumbing systems

The long lava flows of Mauna Loa, Hawaii have been cited as Earth's closed analogs to the large Martian flows. It is therefore important to understand the flow mechanics and characteristics of the Mauna Loa flows and to make use of these in an attempt to gain insights into Martian eruptive processes. Two fundamentally different kinds of long lava flows can be distinguished on Hawaiian volcanoes as in Martian flows. The two kinds may have identical initial viscosities, chemical compositions, flow lengths, and flow volumes, but their flow mechanisms and thermal energy budgets are radically different. One travels a distance set by the discharge rate as envisaged by Walker and Wadge, and the other travels a distance set mainly by the eruption duration and ground slope. In the Mauna Loa lavas, yield strength becomes an important flow morphology control only in the distal part of a'a lavas. The occurrence of paired flows on Mauna Loa yields insights into the internal plumbing systems of the volcano, and it is significant that all of the volume of the a'a flow must be stored in a magma chamber before eruption, while none of the volume of the pahoehoe needs to be so stored. Differentiation between the two kinds of flows on images of Martian volcanoes is possible and hence an improved understanding of these huge structures is acquired

X-ray spectrum of the high polarization quasar PKS 1510-089

We present results on the X-ray spectra of the radio-loud, high-polarization quasar, PKS 1510-089, based on new data obtained using ASCA, and from archival ROSAT data. The X-ray spectrum obtained by ASCA is unusually hard, with the photon index=1.30+-0.06, while the (non-simultaneous) ROSAT data indicate a steeper spectrum (1.9+-0.3). The X-ray flux at 1 keV is within 10% during both observations. A break in the underlying continuum at about 0.7 keV is suggested. Flat X-ray spectra seem to be the characteristic of high polarization quasars, and their spectra also appear to be harder than that of the other radio-loud but low-polarization quasars. The multiwavelength spectrum of PKS 1510-089 is similar to many other gamma-ray blazars, suggesting the emission is dominated by that from a relativistic jet. A big blue-bump is also seen in its multiwavelength spectrum, suggesting the presence of a strong thermal component as well.Comment: 19 pages (Latex + 5 ps figures), Accpeted for publication in the Astrophysical Journal, December 20, 199

Rip/singularity free cosmology models with bulk viscosity

In this paper we present two concrete models of non-perfect fluid with bulk viscosity to interpret the observed cosmic accelerating expansion phenomena, avoiding the introduction of exotic dark energy. The first model we inspect has a viscosity of the form ${\zeta} = {\zeta}_0 + ({\zeta}_1-{\zeta}_2q)H$ by taking into account of the decelerating parameter q, and the other model is of the form ${\zeta} = {\zeta}_0 + {\zeta}_1H + {\zeta}_2H^2$. We give out the exact solutions of such models and further constrain them with the latest Union2 data as well as the currently observed Hubble-parameter dataset (OHD), then we discuss the fate of universe evolution in these models, which confronts neither future singularity nor little/pseudo rip. From the resulting curves by best fittings we find a much more flexible evolution processing due to the presence of viscosity while being consistent with the observational data in the region of data fitting. With the bulk viscosity considered, a more realistic universe scenario is characterized comparable with the {\Lambda}CDM model but without introducing the mysterious dark energy.Comment: 9 pages, 6 figures, submitted to EPJ-