Impacts of Activity-Based Costing on Organizational Performance: Evidence from Thailand

Purpose –To extend the limited yet conflicting results of prior studies, this paper hypothesizes and statistically tests alternative, structurally different models of likely positive impacts of activity-based costing (ABC) on organizational performance. It also tests moderating effects of business type and business size. Design/methodology/approach – To test the models’ abilities to explain the data, this comparative study uses: survey data from 191 Thai firms, measures validated in the study, and structural equation modelling (SEM). Findings – Extensive use of ABC for cost analysis, cost strategy and cost evaluation directly improves operational performance; it also indirectly improves financial performance through improving operational performance. The results are similar for manufacturing and non-manufacturing firms and for large firms and small-medium enterprises (SMEs). Research limitations/implications – Future studies could test the alternative models in other geographical and industrial contexts and could widen the range of control variables. Practical implications – Monitoring of the effects of ABC use on operational performance is crucial to achieving positive financial outcomes. The cross-functional nature of ABC is apparent; for it to be effective managers must ensure cooperation from departments and employees involved in the design and implementation of ABC systems. Originality/value – This research arbitrates prior inconsistent findings by adopting an original approach of testing structurally different models in a single comparative study, using measures validated in the study. It provides new evidence that extends knowledge about impacts of ABC on organizational performance. Further, it demonstrates its applicability in the context of developing economies

ISO 9000, activity based costing and organizational performance.

This study investigates the potential complementarity between ISO 9000 and Activity Based Costing (ABC). This is undertaken by examining associations between the extent of ISO 9000 implementation and the extent of ABC use and by examining the impact on organizational performance of the extent of ISO 9000 implementation in organizations that have adopted both ISO 9000 and ABC (ABC Firms) as compared to those that have only adopted ISO 9000 (Non-ABC Firms). Correlation analysis and a multi-group analysis in structural equation modelling (SEM) are employed using quantitative data from a cross-sectional mail survey of 601 Thai ISO 9001-registered organizations. The results indicate that there are significant positive correlations between ISO 9000 and ABC activities, and that the impact of ISO 9000 implementation on organizational performance is significantly stronger for ABC Firms than that for Non-ABC Firms. The results generate new evidence that advances knowledge of complementarity between ISO 9000 and ABC and the effects of ISO 9000 on organizational performance. The findings have significance for researchers evaluating the use of ISO 9000 and ABC in concert with other organizational initiatives and for practitioners who could consider the benefits of concurrent implementation of both systems in reviewing/designing performance improvement systems

Detection of Mycobacterium leprae DNA from Archaeological Skeletal Remains in Japan Using Whole Genome Amplification and Polymerase Chain Reaction

BACKGROUND: Identification of pathogen DNA from archaeological human remains is a powerful tool in demonstrating that the infectious disease existed in the past. However, it is very difficult to detect trace amounts of DNA remnants attached to the human skeleton, especially from those buried in a humid atmosphere with a relatively high environmental temperature such as in Asia. METHODOLOGY/PRINCIPAL FINDINGS: Here we demonstrate Mycobacterium leprae DNA from archaeological skeletal remains in Japan by polymerase chain reaction, DNA sequencing and single nucleotide polymorphism (SNP) analysis. In addition, we have established a highly sensitive method of detecting DNA using a combination of whole genome amplification and polymerase chain reaction, or WGA-PCR, which provides superior sensitivity and specificity in detecting DNA from trace amounts of skeletal materials. CONCLUSION/SIGNIFICANCE: We have detected M. leprae DNA in archaeological skeletal remains for the first time in the Far East. Its SNP genotype corresponded to type 1; the first detected case worldwide of ancient M. leprae DNA. We also developed a highly sensitive method to detect ancient DNA by utilizing whole genome amplification

Spinal infection: state of the art and management algorithm

Spinal infection is a rare pathology although a concerning rising incidence has been observed in recent years. This increase might reflect a progressively more susceptible population but also the availability of increased diagnostic accuracy. Yet, even with improved diagnosis tools and procedures, the delay in diagnosis remains an important issue. This review aims to highlight the importance of a methodological attitude towards accurate and prompt diagnosis using an algorithm to aid on spinal infection management. METHODS: Appropriate literature on spinal infection was selected using databases from the US National Library of Medicine and the National Institutes of Health. RESULTS: Literature reveals that histopathological analysis of infected tissues is a paramount for diagnosis and must be performed routinely. Antibiotic therapy is transversal to both conservative and surgical approaches and must be initiated after etiological diagnosis. Indications for surgical treatment include neurological deficits or sepsis, spine instability and/or deformity, presence of epidural abscess and upon failure of conservative treatment. CONCLUSIONS: A methodological assessment could lead to diagnosis effectiveness of spinal infection. Towards this, we present a management algorithm based on literature findings

Review of nanomaterials in dentistry: interactions with the oral microenvironment, clinical applications, hazards, and benefits.

Interest in the use of engineered nanomaterials (ENMs) as either nanomedicines or dental materials/devices in clinical dentistry is growing. This review aims to detail the ultrafine structure, chemical composition, and reactivity of dental tissues in the context of interactions with ENMs, including the saliva, pellicle layer, and oral biofilm; then describes the applications of ENMs in dentistry in context with beneficial clinical outcomes versus potential risks. The flow rate and quality of saliva are likely to influence the behavior of ENMs in the oral cavity, but how the protein corona formed on the ENMs will alter bioavailability, or interact with the structure and proteins of the pellicle layer, as well as microbes in the biofilm, remains unclear. The tooth enamel is a dense crystalline structure that is likely to act as a barrier to ENM penetration, but underlying dentinal tubules are not. Consequently, ENMs may be used to strengthen dentine or regenerate pulp tissue. ENMs have dental applications as antibacterials for infection control, as nanofillers to improve the mechanical and bioactive properties of restoration materials, and as novel coatings on dental implants. Dentifrices and some related personal care products are already available for oral health applications. Overall, the clinical benefits generally outweigh the hazards of using ENMs in the oral cavity, and the latter should not prevent the responsible innovation of nanotechnology in dentistry. However, the clinical safety regulations for dental materials have not been specifically updated for ENMs, and some guidance on occupational health for practitioners is also needed. Knowledge gaps for future research include the formation of protein corona in the oral cavity, ENM diffusion through clinically relevant biofilms, and mechanistic investigations on how ENMs strengthen the tooth structure

Profitability analysis in UK organizations: an exploratory study

Recent research into management accounting practices suggests that companies are now placing considerable emphasis on profitability analysis and consider it to be one of the most important management accounting practices. There is however little recent empirical research relating to the content and role of profitability analysis in companies. This paper will address this omission and report the findings derived from a survey of UK companies relating to information that is contained in profitability reporting, generated for managing the existing mix of a firm’s activities. In particular, it focuses on the nature, content and role of profitability analysis carrying out some exploratory analysis and testing various propositions to explain the divergence in observed practices. A distinctive feature of the research is that, unlike some previous research, rather than focusing on the information that is accumulated within the costing system it focuses primarily on the information that is extracted from it for different purposes. Not surprisingly we find that different information is extracted for profitability analysis than for pricing purposes. The research findings also indicate that firms use a hierarchy of profit measures within the periodic profitability analysis statements and that profitability analysis is used mainly for attention-directing purposes for signalling the need for more detailed studies. For profitability analysis, the findings suggest that, in terms of what is considered the most important attention-directing measure, the use of some form of full costs based on arbitrary allocations is not as widespread as that suggested by previous studies. Evidence is also presented to suggest that the level of cost system complexity influences the observed practices

Explicating the design of overhead absorption procedures in UK organisations

This paper reports the findings of a postal questionnaire survey that examines the extent to which potential explanatory factors influence the level of complexity of product costing system design choices in UK companies. It is argued that because previous surveys have sought to classify costing systems by two discrete alternatives, either traditional or ABC systems, they do not adequately capture the diversity of practices that exist. The distinguishing feature of this paper is that it adopts a broader perspective and examines cost system design choices that vary along a continuum ranging from very simplistic to highly complex costing systems