road users such as drivers, motorists, motorcycle riders, bike riders and pedestrians play an important role in traffic safety. most accidents can be prevented by accurate and regulated driving based on the traffic laws and regulation. in fact by recognizing the errors made by violated drivers we are able to find the appropriate lawful solution for them and to avoid repeating violations made by...

BACKGROUND HIV prevention programmes for truck drivers form part of the HIV control efforts, but systematic data on the outputs and cost of providing such services in India are not readily available for further planning and use of resources. METHODS Detailed cost and output data were collected from written records and interviews for 2005-2006 fiscal year using standardized methods at six samp...

We consider the activity-based costing situation, in which for each of several comparable operational units, multiple cost drivers generate a single cost pool. Our study focuses on published data from a set of property tax collection offices, called rates departments, for the London metropolitan area. We define what may be called benchmark or most efficient costs per unit of driver. A principle...

To realize an effective cost control, a practical and accurate cost accounting system is indispensable in hospitals. In traditional cost accounting systems, the volume-based costing (VBC) is the most popular cost accounting method. In this method, the indirect costs are allocated to each cost object (services or units of a hospital) using a single indicator named a cost driver (e.g., Labor hour...

-In software industry Constructive Cost Model (COCOMO) is considered to be the most widely used model for effort estimation. Cost drivers have significant influence on the COCOMO and this research investigates the role of cost drivers in improving the precision of effort estimation. It is important to stress that uncertainty at the input level of the COCOMO yields uncertainty at the output, whi...

Purpose – This paper describes the design and implementation of an activity-based costing (ABC) system for a textile company in Taiwan. Design/methodology/approach – An in-depth field investigation by collecting and analyzing 39 months of field data, gathering information from files and archives, direct observation, interviews, and statistical analyses was conducted. Findings – First, the compa...