One of the main aims of management accounting is to provide managers with accurate information in order to provide a good basis for decision-making. There is evidence that the information provided by management accounting systems (MAS) is distorted and the occurrence of biases in accounting information is widely accepted among users of MAS. At the same time, the intensity and the frequency of use of MAS increase, too. Consequently, the quality of the provided information is critical. The focus of this simulation study is twofold. On the one hand, the impact of the sophistication of traditional costing systems on error propagation in the case of a set of input biases is investigated. On the other hand, the impact of single and multiple input biases on the quality of the information provided by traditional costing systems is focused. In order to investigate the research questions, a simulation approach is applied.
It is of central importance for companies to be innovative. To maximize their innovation potential, companies often rely on formal systems and processes for innovation management. It has been shown that such attempts have the side effect of inhibiting a number of valuable innovations. Some employees proceed informally and smuggle their innovations past formal barriers. Stephan Eicher analyses the interaction between bootleggers and their management. Using both qualitative and quantitative methods, he answers three primary research questions. What is the current state of research on bootlegging in R&D? How do bootleggers overcome illegitimacy upon disclosing their covert projects to decision-makers? How do different management styles and approaches affect the incidence of bootlegging? The results of this research paint a vivid picture of the relationship between covert innovation projects and the official management world of companies.
This volume gathers a global array of scholars from a range of disciplines - geography, ethnography, urban planning - to explore theoretical and methodological approaches to to the relation between transnationalism (both as a concept and an empirical reality) and the production of urban spaces.
A comprehensive, scholarly and systematic review of modern English in one volume. It presents a description of both the linguistic structure of present-day English and its geographical, social, gender and ethnic variations.
Recent years have seen a growing emphasis upon the need for universities to contribute to the economic, social and environmental well-being of the regions in which they are situated, and for closer links between the university and the region. This book brings together a cross-disciplinary and cross-national team of experts to consider the reasons for, and the implications of, the new relationship between universities and territorial development. Examining the complex interactions between the 'inner life' of the university and its external environment, it poses the question: 'Can the modern university manage the governance and balancing of these, sometimes conflicting, demands'? Against a backdrop of ongoing processes of globalization, there is growing recognition of the importance of sub-national development strategies - processes of regionalization, governmental decentralization and sub-national mobilization, that provide a context for universities to become powerful partners in the process of managing sub-national economic, social and environmental change. Allied to this, the continued evolution of the knowledge economy has freed up location decisions within knowledge-intensive industries, while paradoxically innovation in the production of goods and services has become still more 'tied' to locations that can nurture the human and intellectual capital upon which those industries rely. Thus cities and regions in which higher education services are concentrated have, or are thought to have, a competitive advantage. With universities facing ever increasing pressures of commercialization, which deepen the engagement between universities and external stakeholders, including those based in their localities, the tension between the university's academic (basic research and teaching) mission and external demands has never been greater. This book provides a long overdue analysis, bringing all the competing issues together, synthesizing the key conceptual debates and analyzing the way in which they have been experienced in different local, regional and national contexts and with what effects.
Completely updated and in brilliant full color, Merritt's Neurology, 13th Edition, remains your reference of choice for outstanding guidance on neurologic protocols, treatment guidelines, clinical pathways, therapeutic recommendations, and imaging. Greatly reorganized for ease of use, the 13th Edition features more than 30 new chapters that keep will you up to date with every aspect of your field. Now for the first time, you’ll find dozens of video clips online that demonstrate the clinical signs and symptoms of neurologic disorders. Features: Visualize neurologic topics more easily than ever with an all-new, full-color format throughout. Benefit from the fresh perspective of new editors Dr. Elan Louis and Dr. Stephan Mayer, in addition to 180 expert contributors who offer guidance in their areas of expertise. Stay current with today’s hottest topics, thanks to new chapters on the global burden of neurological disease; magnetic resonance imaging and other imaging modalities; sleep studies; mild cognitive impairment; concussion; restless legs syndrome; seizures in children; HIV, fetal alcohol syndrome, and drug effects; and many more. Find the information you need more quickly thanks to a reorganized format. In 153 succinct chapters, you’ll find the essentials you need on signs and symptoms, diagnostic tests, and neurologic disorders of all etiologies. Watch approximately 40 video clips online to gain a clear understanding of the clinical signs and symptoms of neurologic disorders. Get the up-to-date information you need from the practical, readable resource that’s trusted and used by neurologists, primary care physicians, and residents.
Excellent illustrations and the latest technology from the clinic, practice and laboratory are compiled for both the practicing urologist and the researching cytopathologist in the book "Urinary Cytology." The completely revised and up-dated text in the new second edition reflects the first common effort of urologists, pathologists and cytopathologists to find a unified concept: from conventional cytology to electron microscopy toflow cytometry. The authors' main emphasis is on conveying practical techniques for the collection, concentration, fixation, staining and analysis of cellular material. They clearly discuss the circumstances under which new techniques are advisable and the relevance of these techniques when difficult questions of detail arise. At the same time, basic scientific principles arepresented in comprehensible form. The atlas section gives examples of urologic cytology, compares pathological with normal results, discusses the problems in differential diagnosis and points the way to solutions.
Thousands of patents address new coating types, new developments, new chemical compositions. However, sometimes coatings is still considered as an "art". This book now deals with questions that are essential for a good performance of this "art": Is there a given process stability? Is there an inherent process capability for a given specification which cannot be improved? What is the right preventive maintenance strategy? Is there a chance to end up with coating process capabilities in the order of other manufacturing processes? This book is not a pure scientific book. It is of most value for the engineer involved in design, processing and application of thermally spayed coatings: To understand the capability and limitations of thermal spraying, to understand deposition efficiency (waste of powder) and the importance of maintenance and spare parts for quick change over of worn equipment, to use offline programming and real equipment in an optimum mix to end up with stable processes in production after shortest development time and in the end to achieve the final target in production: process stability at minimum total cost.
Bachelor Thesis from the year 2009 in the subject Tourism - Miscellaneous, grade: 1,7, Stralsund University of Applied Sciences, course: Leisure and Tourism Management, language: English, abstract: The paper introduces the reader to the concept of Enterprise Risk Management, its aims and utility. The goal of the paper is to encourage readers working in small- to medium sized enterprises in the tourism industry to be more conscious of risks faced by their organisation and to give those readers an example of how, with a comparatively low level of effort, Risk Management procedures might be implemented for their enterprise. To that end the attempt is made to develop a simplified risk management system for small- to medium sized enterprises in the tourism industry based on the Committee of Sponsoring Organizations’ “Enterprise Risk Management – Integrated Framework”.
This comprehensive, but practical, reference is an informative guide to the management of acute respiratory problems in the hospital setting. Evaluation of the patient with breathing difficulties is often challenging, since the differential diagnosis is broad and the use of the wrong treatment can exacerbate the problem. This book helps the practising clinician to recognize both common and more unusual causes of respiratory distress in a patient, and assists them in making the correct diagnosis by enhancing their understanding of the application and significance of tests of pulmonary function and pulmonary imaging studies and through improved knowledge of the underlying physiology of acute and chronic respiratory failure that underpins clinical practice in this area. To enhance this 'bench to bedside' approach, authors illustrate their material with helpful management algorithms, and each chapter will conclude with a summary of key points.
One of the main aims of management accounting is to provide managers with accurate information in order to provide a good basis for decision-making. There is evidence that the information provided by management accounting systems (MAS) is distorted and the occurrence of biases in accounting information is widely accepted among users of MAS. At the same time, the intensity and the frequency of use of MAS increase, too. Consequently, the quality of the provided information is critical. The focus of this simulation study is twofold. On the one hand, the impact of the sophistication of traditional costing systems on error propagation in the case of a set of input biases is investigated. On the other hand, the impact of single and multiple input biases on the quality of the information provided by traditional costing systems is focused. In order to investigate the research questions, a simulation approach is applied.
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