Costing Systems & Variance Analyses at the Carpenter & Millbridge Ltd. Welding Alloys Business Unit - a case study -

This case study illustrates how standard or traditional costing systems can reveal information that e.g. ABC methods would reveal, if appropriate variances are calculated. Variance analysis on disaggregated and timely information not only allows for timely corrective action, but it can also determine how e.g. set-up time related to smaller batches should be absorbed. Variance analysis could also indicate whether an alternative raw material is economically feasible or how a product’s cost might reflect the use of alternate production facilities. Whereas much of such information would be translated into cost drivers when applying ABC, extended variance analysis could also bring this information to the surface in a “traditional” costing system.Economics ;

Including widespread geometry formats in semantic graphs using RDF literals

The exchange of building data involves both geometric and non-geometric data. A promising Linked Data approach is to embed data from existing geometry formats inside Resource Description Framework (RDF) literals. Based on a study of relevant specifications and related work, this toolset-independent approach was found suitable for the exchange of geometric construction data. To implement the approach in practice, the File Ontology for Geometry formats (FOG) and accompanying modelling method is developed. In a proof-of-concept web application that uses FOG, is demonstrated how geometry descriptions of different existing formats are automatically recognised and parsed

Mundos admisibles

Considering the most important criticisms to the theory of transworld individuals as well as some problems related to origin essentialism, this article addresses the issue of the identity of those individuals across possible worlds. We propose the notion of admissible world as a special type of model in Intensional Logic, which, within another model, allows mapping the history and identity of individuals in different possible worlds. This view suggests a plausible solution for determining the empirically relevant essential properties of transworld individuals, a useful method to assess their identity, and, finally, a new way of reexamining the classical debate between realism and anti-realism in the Philosophy of Language.    Tomando en cuenta las críticas más importantes a la teoría de los individuos transmundanos, así como algunos argumentos en relación con el esencialismo de origen, este artículo trata el problema de la identidad de aquellos individuos a través de mundos posibles. Proponemos la noción de mundo admisible como un tipo especial de modelo en Lógica Intensional, que, dentro de otro modelo, permite el mapeo de la historia e identidad de los individuos en diferentes mundos posibles. Esta propuesta sugiere una solución plausible para determinar propiedades esenciales empíricamente relevantes ostentadas por los individuos transmundanos, un método eficaz para evaluar su identidad y, finalmente, una nueva perspectiva desde la cual reexaminar el clásico debate entre realismo y antirrealismo en la Filosofía del Lenguaje.  

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 ;

The bacterial antitoxin HipB establishes a ternary complex with operator DNA and phosphorylated toxin HipA to regulate bacterial persistence

Nearly all bacteria exhibit a type of phenotypic growth described as persistence that is thought to underlie antibiotic tolerance and recalcitrant chronic infections. The chromosomally encoded high-persistence (Hip) toxin-antitoxin proteins HipA(SO) and HipB(SO) from Shewanella oneidensis, a proteobacterium with unusual respiratory capacities, constitute a type II toxin-antitoxin protein module. Here we show that phosphorylated HipA(SO) can engage in an unexpected ternary complex with HipB(SO) and double-stranded operator DNA that is distinct from the prototypical counterpart complex from Escherichia coli. The structure of HipB(SO) in complex with operator DNA reveals a flexible C-terminus that is sequestered by HipA(SO) in the ternary complex, indicative of its role in binding HipA(SO) to abolish its function in persistence. The structure of HipA(SO) in complex with a non-hydrolyzable ATP analogue shows that HipA(SO) autophosphorylation is coupled to an unusual conformational change of its phosphorylation loop. However, HipA(SO) is unable to phosphorylate the translation factor Elongation factor Tu, contrary to previous reports, but in agreement with more recent findings. Our studies suggest that the phosphorylation state of HipA is an important factor in persistence and that the structural and mechanistic diversity of HipAB modules as regulatory factors in bacterial persistence is broader than previously thought

Investigation of coronal leakage of root fillings after smear layer removal with EDTA or Nd:YAG lasing through capillary flow porometry

Objective: This study investigates the effects of Nd:YAG laser irradiation combined with different irrigation protocols on the marginal seal of root fillings. Background data: Limited information exists regarding the effects of morphologic changes to root canal (RC) walls after Nd:YAG laser irradiation after smear-layer removal with EDTA on the sealing ability of root fillings. Methods: The 75 root-filled teeth (5 × 15 teeth) were analyzed for through-and-through leakage by using capillary flow porometry (CFP). The RC cleaning procedure determined the assignment to a group: (1) irrigation with NaOCl 2.5% and EDTA 17% or standard protocol (SP), (2) SP + Nd:YAG lasing (dried RC), (3) NaOCl 2.5% + Nd:YAG lasing (dried RC), (4) SP + Nd:YAG lasing (wet RC), or (5) NaOCl 2.5% + Nd:YAG lasing (wet RC). Groups 1r to 5r consisted of the same filled teeth with resected apices up to the most apical point of the preparation length. Resection was performed after the first CFP measurement. Roots were filled with cold lateral condensation. CFP was used to assess minimum, mean flow and maximum pore diameters after 48 h, and immediately after these measurements, including root resection. Statistics were performed by using nonparametric tests (p > 0.05). An additional three roots per group were submitted to SEM of the RC wall. Results: Through-and-through leakage was observed in all groups. Statistically significant differences were observed in maximum pore diameter: 1r > 3r, and 1r > 5r; in mean flow pore diameter: 1r > 2r, 2r < 4r (p < 0.05). Typical Nd:YAG glazing effects were observed when the smear layer was present and exposed to the laser fiber (i.e., in the groups without use of EDTA) or when the fiber tip made direct contact with a smear-layer free RC wall. Conclusions: The reduction in through-and-through leakage is significantly higher with the Nd:YAG laser as smear-layer modifier than when smear layer is removed with an EDTA rinsing solution

Accounting in de "Nieuwe Economie": Op zoek naar een relevantere berichtgeving?

Voor bedrijven uit de “nieuwe economie” geldt veelal dat de marktwaarde van het eigen vermogen de boekwaarde ervan in belangrijke mate overstijgt. Het overgrote deel van de waarde van het bedrijf verschijnt dus niet op de balans, met als gevolg dat de externe verslaggeving steeds minder relevante informatie aanbiedt voor de prestatiemeting en waardebepaling van het bedrijf. Wil de verslaggeving de verloren relevantie herwinnen, dan zal een bredere en vooral meer volledige rapportering over investeringen in en creatie van niet-tastbare activa gestimuleerd of zelfs verplicht moeten worden. Enkele manieren of technieken om dit te realiseren liggen reeds ter tafel maar, hoewel noodzakelijk, bestaat er nog geen concensus over algemeen aanvaarde praktijken. Dit artikel legt de pijnpunten bloot van de huidige (regelgeving omtrent) financiële verslaggeving en geeft een overzicht van actuele denkpistes om te komen tot een meer relevante verslaggeving.management and organization theory ;