In recent years, the application of Activity-Based Costing in Port industry has been deeply researched in theory and practice, but researchers only concentrate on the bulk and general cargo’s ABC in loading and unloading operations and there is little about the liquids and chemicals’. Based on the liquids and chemicals’ handling process and the particularity of their cost accounting, the paper ...

exhaust emissions contribute greatly to air pollution, the social cost of which may occur as danger to human health, attracting huge medical expenses, causing absenteeism and hence loss of productivity. these are incentives to reduce exhaust emissions to the barest minimum. two major cities in ghana, accra and kumasi, are struck by vehicular traffic jams especially during rush-hours and are gra...

OBJECTIVE To evaluate the transport of children in automobiles and the use of child restraints systems (CRS). METHODS This is a transversal descriptive study which included 200 vehicle drivers who carried 0-10 year old children in the city of São Luis, MA, Brazil. The drivers' passengers' and children's features were properly identified. The children's transportation using CRS were analyzed a...

Exhaust emissions contribute greatly to air pollution, the social cost of which may occur as danger to human health, attracting huge medical expenses, causing absenteeism and hence loss of productivity. These are incentives to reduce exhaust emissions to the barest minimum. Two major cities in Ghana, Accra and Kumasi, are struck by vehicular traffic jams especially during rush-hours and are gra...

Exhaust emissions contribute greatly to air pollution, the social cost of which may occur as danger to human health, attracting huge medical expenses, causing absenteeism and hence loss of productivity. These are incentives to reduce exhaust emissions to the barest minimum. Two major cities in Ghana, Accra and Kumasi, are struck by vehicular traffic jams especially during rush-hours and are gra...

In the past Smart Power System-on-Chip (SoC) products were almost exclusively designed on Bipolar-CMOS-DMOS (BCD) technologies. These products address applications as diverse as power management for mobile phones, motor drivers, printer head drivers, automotive bus transceivers and dataline drivers for high speed internet or Voice over IP (VoIP). The trend towards SoC design for lowering form f...

.............................................................................................................................. 1 Acknowledgements............................................................................................................. 1 1.0 Executive Summary ................................................................................................ 2 2.0 Introduction......

Activity-based costing (ABC) system more precisely allocates the overhead costs to cost objects (products, services or customers) than traditional costing systems. In ABC, resources are consumed by the activities, and multiple cost drivers are used to allocate the costs of activities to the products. The selection of activity and cost drivers is then highly significant. Using too few cost drive...