Studies on behavioral issues in target cost determination and allocation processes

Target costing is widely known as the system to support the cost-reduction process for reducing the price of the product at the new product development, which has been adopted not only in the automobile ...Thesis (Ph. D. in Management Science and Engineering)--University of Tsukuba, (A), no. 2238, 2000.3.24Titlepage,Dedication,Acknowledgement,Abstract -- Table of Contents,List of Tables,List of Figers -- Chapter1 Introduction -- Chapter2 Research Design and Methodology -- Chapter3 Motivational Impacts of the Type and Tightness of Target Cost Information : A Laboratory Experiment -- Chapter4 Effects of the Tightness of Target Profit & Cost on Target Cost Achievement : An Empirical Research -- Chapter5 Target Costing Preformance Based on Alternative Participation and Evaluation Methods : A Laboratory Experiment -- Chapter6 Effects of Behavioral Factors in Target Cost Allocation on Target Cost Achievement : A Survey Research -- Chapter7 Effects of Target Cost Determination and Behavioral Factors in its Allocation on Target Cost Achievement : A Survey Research -- Chapter8 General Conclusions -- Appendix to Chapter2 -- Appendix to Chapter3 -- Appendix to Chapter4 -- Appendix to Chapter5 -- Reference

Value-based measure: an application of EVA in small manufacturing company in Bangladesh

Performance measurement matters in today’s complex business arena irrespective of the type, nature, and volume diversity in business. If the result of performance measurement goes wrong due to the faulty or inaccurate selection of tool(s), then the total process will prove wrong in due time. This paper evaluates Economic Value Added (EVA) as a smart and powerful alternative to traditional performance measures like gross margin, percentage change in sales, net margin etc. in a small manufacturing company perspective. Small manufacturing companies are the focus of the study, as most of the people in such companies believe that EVA is truly designed for large companies and the equation of EVA cannot be applied in small companies due to the non-availability of required data. This paper results in a typical model applicable to small manufacturing companies where all adjustments and other technicalities are discussed with a real life example. Finally, the possible advantages and opportunities of using EVA as a performance measurement tool is discussed that may encourage the users/readers to incorporate EVA with their current setup to reap the potential benefits from it.Economic Value Added (EVA), Market Value Added (MVA), Cost of Capital (COC), Net Operating Profit After Tax (NOPAT), Small Manufacturing Companies, Performance Measures, Tailored EVA, Generally Accepted Accounting Principles (GAAP)

Enhancing SME Competitiveness : the Role of Business Intelligence in Data-Driven Decision-Making

This study explores the adoption and impact of Business Intelligence (BI) tools within Small and Medium-sized Enterprises (SMEs). Through a mixed-methods approach, including surveys of 35 SME managers and interviews with 3 business owners, the research reveals that BI tool utilization significantly enhances decision-making efficiency, leading to improved operational performance, increased revenue, cost reductions, and heightened customer satisfaction. Despite these benefits, SMEs face notable challenges in BI adoption, such as financial constraints, technical skill shortages, and organizational resistance. To address these issues, the study proposes a five-phase framework tailored for SMEs, encompassing assessment and planning, tool selection and budgeting, training and change management, data management and integration, and monitoring and continuous improvement. This framework aims to guide SMEs in effectively implementing BI tools to bolster competitiveness and operational efficiency. The findings contribute to the existing literature by providing empirical evidence of BI benefits and challenges in SMEs and offer practical recommendations for successful adoption

Synthesis of Cyclopropyl Peptidomimetics as BACE Inhibitors

Since the development of the amyloid hypothesis, correlating the production of amyloid plaques to the pathology of the Alzheimer’s disease, numerous research groups have worked on developing an inhibitor for the BACE1 protease which is considered to be primarily responsible for the cleavage of Amyloid-Precursor Protein leading to the formation of amyloid-beta plaques. Our laboratory has attempted to synthesize peptidomimetic inhibitors with a cyclopropyl core. While an effective route has been developed for a series of amides, there were difficulties in synthesizing a particular series of compounds with a reverse amide. Hence, we have used synthetic routes developed in this lab to design a new scheme in order to synthesize analogs of cyclopropyl peptidomimetic with the isophthalamide side chain and a reverse amide

Federated Learning-based Privacy Protection Methods in Smart Healthcare Systems

Smart healthcare systems offer substantial advantages regarding quick and precise medical decision-making. Working with personal health data brings new privacy and security challenges that require attention from the cybersecurity community. Clients would lose control over their data when employing centralised machine learning algorithms for data analysis. By handling data at the client end and sharing the parameters to a central server, federated learning (FL) offers data privacy while addressing some drawbacks of centralised machine learning algorithms. Attacks like free-riding, inference, and man-in-the-middle, direct manipulation of central server could compromise the potential risk of losing privacy for data, which may have significant impacts. This thesis significantly contributes new approaches to federated learning-based privacy protection in smart healthcare systems to enable data analytics and improve data privacy at the network’s edge. It also presents effective solutions to huge traffic congestion issues resulting from the aggregation and broadcasting of client data models, which could cost the whole system energy, time, and accuracy. The first contribution provides a three-fold federated edge aggregator that provides privacy protection for Smart Healthcare Systems at the edge. Artificial noise functions and an iteration-based Conventional Neural Network (CNN) model are used to balance privacy protection and model performance. The second contribution presents a Serverless Privacy Edge Intelligence-based Federated Learning (SPEI-FL) architecture to address problems of client adaption and removal without impacting the overall learning processes and compromising client privacy including authentication technique using serverless computing. The third contribution proposes an effective Privacy Embedded Learning (PEL) method to addresses how machine learning models handle privacy issues by safeguarding privacy at the patient’s end, at a medical server, and in communication channels. The proposed federated learning-based privacy protection techniques achieved high performances compared with compelling tech niques and different datasets aim for smart healthcare systems, with safe monitor services and privacy-preserving paradigms

Relationship among Police Officers’ Alcohol Use, Child Sexual Abuse Material Exposure and Department Practices and Policies

This study explores the complex interplay of departmental practices and policies, exposure to child sexual abuse material (CSAM), social support, group connectedness, and gender in relation to alcohol consumption among police officers. The cross-sectional study utilizes self-reported data from 528 police investigators, forensic examiners and others connected with the criminal justice system from across the United States. Analysis reveals exposure to CSAM does not demonstrate a significant correlation with drinking habits among police officers. However, one significant positive relationship was observed between viewing CSAM that involves children aged 6 to 10 and drinking patterns. Furthermore, departmental practices are not associated with drinking, except for having access to an employee assistance program (EAP), which is associated with less drinking, pointing towards the potential benefit of such programs in mitigating alcohol use. When examining gender differences in access to department practices and policies, the study found that Employee Assistance Programs (EAPs) were linked with less drinking among male officers but not female officers. An additional significant relationship was identified between work burnout and increased alcohol consumption, suggesting that police officers experiencing higher levels of burnout (e.g., tired, resigned, frustrated) are more likely to drink alcohol. The roles of social support and group connectedness are nuanced, displaying an inconsistent relationship with alcohol consumption. In terms of gender, the analysis does not identify any significant disparities in how departmental policies impact alcohol consumption. The findings underscore the intricate and multifaceted nature of influences on alcohol use among police officers, suggesting the need for further research employing longitudinal designs, policy utilization assessments, and expanded focus on stress-coping strategies beyond alcohol use. Such insights hold potential for informing the development of comprehensive, sustainable intervention strategies within the police force

Bacterial Isolates and Antimicrobial Susceptibility in Children with Acute Diarrhea at Ibn Sina Medical College, Bangladesh

Backround: Infectious diarrhea is one of common cause of children diarrhea causing mortality and morbidity worldwide. This study was performed to identify the common bacteria and their antimicrobial susceptibility in children with diarrhea. Methods: A retrospective study was conducted from April 2014 to March 2016 at IBN SINA Medical College Hospital, Bangladesh. Stool samples were cultured on MacConkey agar and blood agar. A standard biochemical procedure was used for full identification of bacterial isolates. Antimicrobial susceptibility tests were done on Mueller-Hinton agar by using disc diffusion method. Data were entered and analyzed by using SPSS version 20 and a p-value of < 0.05 was considered statistically significant. Results: A total of 186 stool samples were tested for bacterial isolation and 55 (29.57%) cases were found to have bacterial isolates. From the total bacterial isolates, the predominant isolate was E. coli 39 (70.91%) followed by Salmonella 9 (16.36%) and Shigella Spp.7 (12.73%). As much as 84.62% E. coli were resistant to co-trimoxazole and cefuroxime while 92.31% E. coli were sensitive to amikacin and 71.79% were sensitive to cefepime and gentamicin. Salmonella were 100% sensitive to cefepime, ceftriaxone, cefixime, ceftazidime, and ciprofloxacin. Shigella were 85.71% sensitive to amikacin and cefepime. Conclusion: The results show that E. coli were the most frequently isolated pathogen in children. The majority of the bacterial isolates were resistant to multiple antibiotics. Hence, antibiotics susceptibility test is mandatory before prescribing any antibiotics

Birth of Violent Criminal Behavior and the Social Liability: A Qualitative Investigation in Bangladesh

It has become notorious concern that the society is nurturing all criminals but it is factual that societies have the liability of her every affiliate. The main objective of the study is to identify how entire society has become responsible for creating the scope of violent crimes in Bangladesh. This paper also identifies the changing pattern of criminal behavior and examines how social institutions become liable in creating violent incident as well as uncovered the challenges of social reintegration of violent offenders in Bangladesh. This study is qualitative in nature that follows secondary data analysis method where thematic analysis is used. This study finds that violent crime changes in more violent pattern in Bangladesh. Besides, the scope of violent criminal behavior lies not only in violence in family, educational institutions, community of violent criminals but also disputing impact of justice system. Besides, this study also indicates that violent offenders are confronted by a vast range of socio-economic challenges that causes obstacles to their social integration in society. Keywords: Violent Criminal Behavior, Social Liability, Social Reintegration. DOI: 10.7176/JLPG/95-10 Publication date:March 31st 202

EFEECT OF VARIETY AND NITROGEN LEVELS ON THE FOLIAGE YIELD OF CORIANDER (coriandrwn sativum L)

A Thesis Submitted to the Department of .4 gricultural Botany Sizcr-e-&ingla Agricultural University, Dhaka in partial fulfilment oft/ic requirements for the degree of MASTER OF SCiENCE cc AGRICULTURAL BOTANY SEMESTER: JULY- DECEMBER, 2014A field experiment on coriander (coriandrwn sativum L.) w' conducted at the Agricultural Botany fanTi of Sher-e-Bangla Agricultural Unive ;Lv (SAU), Sheree-Bangla Nagar, Dhaka during the rabi season of December 20. to January 2013 to find out the appropriate variety and suitable nitrogen dose ir the maximum foliage yield of the crop. The experiment was laid out in fit lorial randomized complete block design with three replications. The treatmen consisted of five varieties, namely, Champak super one. Rosina. Green Beams Niulticut 5X and Faridpur local, and four nitrogen doses viz, control (no nitroc: 30. 60 and 90 kg Nha''. The treatment effects were found significant in most of the parameters studied. The maximum plant height. plant spread, number of Ie.ives plant", length of the longest leaf single plant weight and fresh plant weight m' 2 were obtained from the variety Rosina and 90 kg N ha* Application of 60 and 90 kg N ha" gave statistically similar results in respect of the above foliaLe yield contributing parameters. The variety Rosina and 90 kg N ha -1 independently as well as in combination gave the highest foliage yield of coriander. The nItrogen doses ofoO kg and 90 kg ha" were identical in producing foliage per hcctar. The performance of the variety Faridpuri or Local was the poorest in terms of foliage yield and yield contributing characters

IMPACTS OF CLIMATE FACTORS INFLUENCING RICE PRODUCTION IN BANGLADESH

A Thesis Submitted to the Faculty of Agribusiness Management Sher-e-Bangla Agricultural University, Dhaka-1207 in Partial fulfillment of the requirements For the degree of MASTERS OF SCIENCE IN AGRICULTURAL STATISTICSThe world is under pressure to provide food for its more than 7 billion of citizen right now and by 2050 it is expected that the world will be the home to around 9 billion people. Bangladesh is a densely populated country and home to more than 160 million people which is struggling to manage the sufficient production of rice and wheat. Besides over population burden, climate change has been threatening to food security in Bangladesh as well as in the world. This study was aimed to determine the specific effects of variable on rice production. Climate data has been procured from the Bangladesh Meteorological Department (year 2011-2018) and rice production data were collected from DAE (Department of Agricultural Extension) and BBS (Bangladesh Bureau of Statistics). These data were analyzed using Ordinary Least Squares (OLS), Generalized Least Squares (GLS) and Feasible Generalized Least Squares (FGLS) methods. The results showed that increased climate variability, climate extremes in particular exacerbate risk. Rice yields are sensitive to rainfall extremes, with both deficient and surplus rainfall increasing variability. Additionally, climate inputs, non-climate input, normally, high yielding variety seeds are found to be increasing average in agricultural yield. The results of this study, has shown important policy implication. The higher variability in agricultural production has tendency to greater variability in the earnings of the rural poor who have been experiencing severe financial and credit constraints. Suitable policies are needed to be installed to mitigate climate impacts on agriculture sector to the highest extent