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...

: Some feed ingredients bind more acid in the stomach than others and for this reason may be best omitted from pig starter foods if gastric acidity is to be promoted. The objective of this study was to measure the acid-binding capacity (ABC) of ingredients commonly used in pig starter foods. Ingredients were categorised as follows: (i) milk products (n = 6), (ii) cereals (n = 10), (iii) root an...

Purpose – The purpose of this paper is to show that by exploring the intellectual structure of activity-based costing (ABC) based on the citation database of Google Scholar, one can understand the evolution and core ideas of the ABC discipline. Design/methodology/approach – This study employs the document co-citation method to model the intellectual structure of ABC between 1988 and 2008. After...

BACKGROUND Low circulating 25-hydroxyvitamin D [25(OH)D] is prevalent in African Americans, but predictors of vitamin D status are understudied compared to Caucasian populations. OBJECTIVE We investigated whether certain environmental and genetic factors are predictors of circulating 25(OH)D in 989 elderly African Americans participating in the Health, Aging, and Body Composition (Health ABC)...

Structure-based topological descriptors of chemical networks enable us the prediction physico-chemical properties and bioactivities compounds through QSAR/QSPR methods. Topological indices are numerical values to represent a graph which characterises graph. One latest distance-based index is Mostar index. In this paper, we study index, Szeged PI <math xmlns="http://www.w3.org/1998/Math/MathML" ...

This empirical study is mainly devoted to comparing four tree-based boosting algorithms: mart, abc-mart, robust logitboost, and abc-logitboost, for multi-class classification on a variety of publicly available datasets. Some of those datasets have been thoroughly tested in prior studies using a broad range of classification algorithms including SVM, neural nets, and deep learning. In terms of t...

* Earlier version presented at ASEM 98. Accepted to Engineering Management Journal. Abstract This article presents a cost and performance measurement system that integrates activity-based costing (ABC) with the economic value added financial performance measure. This proposed ABC-and-EVA system is a management support tool for managing cost and capital. The integrated ABC-and-EVA system include...

Stroke is the dominant cause of sensorimotor disability that primarily affects the elderly. We now show that neuroplasticity and functional recovery after stroke is constrained by inhibitory chondroitin sulphates. In two blinded, randomized preclinical trials, degradation of chondroitin sulphate using chondroitinase ABC reactivated neuroplasticity and promoted sensorimotor recovery after stroke...

BACKGROUND Oxidative stress and mitochondrial dysfunction are central mediators of cardiac dysfunction after ischemia/reperfusion. ATP binding cassette mitochondrial erythroid (ABC-me; ABCB10; mABC2) is a mitochondrial transporter highly induced during erythroid differentiation and predominantly expressed in bone marrow, liver, and heart. Until now, ABC-me function in heart was unknown. Several...

Most members of the large ATP-binding cassette (ABC) gene family are transporters involved in substrate translocation across biological membranes. In eukaryotes, ABC proteins functioning as drug transporters are located in the plasma membrane and mediate the cellular efflux of a wide range of organic chemicals, with some transporters also transporting certain metals. As the enhanced expression ...