Few new ideas in management accounting have achieved the same attention in terms of books, reports, conferences and implementation efforts, as has Activity Based Accounting (ABC). A lot of survey studies have been carried out describing the diffusion of ABC in different countries, for example Krumwiede (1998a) in USA, Gosselin in Canada (1997), Innes & Mitchell in Great Britain (1995), Sherrer ...

The ABC transporters (also called traffic ATPases) make up a large superfamily of proteins which share a common function and a common ATP-binding domain. ABC transporters are classified into three major groups: bacterial importers (the periplasmic permeases), eukaryotic transporters, and bacterial exporters. We present a comprehensive review of the bacterial ABC exporter group, which currently ...

BACKGROUND Acinetobacter baumannii complex (Abc) comprises at least three phenotypically undifferentiated species, including A baumannii, Acinetobacter genomic species 3 (AGS 3) and Acinetobacter genomic species 13TU (AGS 13TU). Abc bacteremia had rarely been described in patients receiving total parenteral nutrition (TPN). In this study, we aimed to determine any differences in the clinical fe...

The goal of this study was to carry out singleand multi-aspect ABC analyses in spare parts warehouse. Two cases were considered within the investigations. First case concerned stock with the required safety stock, whereas in the second case, safety stock was neglected. Comparison of the results for both analyses was to show how the level of safety stock impacts on selection of more profitable a...

Multiple-criteria ABC (MCABC) analysis is conducted using a dominance-based rough set approach. ABC analysis, a well-known technique for inventory planning and control, divides stock-keeping units (SKUs) into three classes according to annual dollar usage. But MCABC analysis offers more managerial flexibility by including other criteria, such as lead time and criticality, in the classification ...

SUMMARY Aberrant ventricular conduction (AbC) was produced in 17 of 18 subjects, including six normal persons, by the introduction of electric stimuli via a transvenous catheter situated in the right atrium. Analysis of electrophysiological determinants indicated that AbC was favored by a long cycle preceding the short cycle which terminated in the aberrant complex, a short R to stimulus coupli...

The ATP-binding cassette (ABC) transporter superfamily contains membrane proteins that translocate a variety of substrates across extra- and intra-cellular membranes. Genetic variation in these genes is the cause of or contributor to a wide variety of human disorders with Mendelian and complex inheritance, including cystic fibrosis, neurological disease, retinal degeneration, cholesterol and bi...

Two distinct analytic methods have been used to identify the function of problem behavior. The antecedent-behavior-consequence (ABC) method (Iwata, Dorsey, Slifer, Bauman, & Richman, 1982/1994) includes the delivery of consequences for problem behavior. The AB method (Carr & Durand, 1985) does not include consequence delivery, instead relying exclusively on antecedent conditions to evoke the be...

Khuzestan coastal waters have high fisheries potential and ecological importance. Since different sources of stress exist in this area, the present study was conducted to evaluate ecological quality and to determine health status in Khuzestan coastal sediments based on benthic communities and their biological parameters. Seasonal sampling was done from 20 creeks of Khur-e-Mussa area in Khuzesta...

This study examined correlations between WISC-R and K-ABC subtests in a sample of 101 children referred for learning disabilities. A considerable overlap between the two instruments was found. Separate factor analyses of the WISC-R and K-ABC were conducted. By and large, the WISC-R factor structure was similar to that found for standardization samples. Three factors emerged, namely Verbal Compr...