13 on the integration of target costing and process costing into the berlin balanced scorecard approach as illustrated by development and design projects in the car and mechanical engineering industry
... IntegrationofTargetCostingandProcessCostingintotheBerlinBalancedScorecard Approach, asIllustratedbyDevelopmentandDesignProjectsintheCarandMechanicalEngineeringIndustry ... to the main tasks of project evaluation and selection, in particular based onthe determined success ofthe innovation This requires the continual determination and monitoring ofthe value contribution ... Detailed Concept for the Evaluation of Innovations inthe Planning Phase Having presented the special features ofthe evaluation of innovations inthe individual phases ofthe innovation process, ...
... discourage the education necessary for proponents of one system to become educated intothe key elements ofthe other system, the misconceptions will be addressed one -by- one This discussion will ... true, eliminating waste and being frugal often conflict, such as when an engineer designs an inferior part to save money Another key misconception is that lean is for manufacturing only Even in a manufacturing ... of their forecasts andby replenishing stocks more often, thereby increasing the company’s revenues and inventory turnover rate Six Sigma organizations should include training in lean management...
... functional motifs In addition, the action of chondroitin lyase enzymes generates a 4,5-unsaturated hexuronic acid (DUA) from the uronic acid ofthe cleaved bond Thus, the distinction between IdoA and ... ⁄ DS inthe case of chondroitin ABC lyase (EC 4.2.2.4), whereas chondroitin AC lyases act on CS alone Chondroitin AC and ABC lyases generate disaccharides and tetrasaccharides [4] and have been ... depolymerization of bovine tracheal CS chains by chondroitin ABC endolyase on a Toyapearl HW40s column (50 cm · cm) eluted in 0.5 M ammonium acetate at 0.4 mLÆmin)1, the eluate was monitored by measuring...
... kinase 3), RET andthe CSF1 (colony stimulating factor 1) receptor and other tyrosine kinases [16] Sunitinib has consistently led to decreased intratumoral blood flow based on functional imaging ... disease is anticipated to increase inthe future inthe EU inthe face of an aging population Individuals affected by RCC may present with symptoms and signs of localized disease, such as loin ... is directly inhibited bythe rapalog-FKBP12 complex [29] Activation of mTORC1 increases protein translation and promotes entry intothe G1 phase ofthe cell cycle by phosphorylation of downstream...
... polymorphisms in candidate genes Assess role of SNPs in disease gene in interaction with the environment Two aspects of research in gene function (In vivo andin vitro) Useful for understanding, prevention ... 2001) In our study, we concentrated on step (4) and (5) Onthe one hand, we used association study to test candidate genes in Singapore population in vivo Onthe other hand, we used functional ... Lemanske, 2001) Onthe other hand, the release ofthe inflammatory cytokines leads to the “late phase reaction”, which primarily involves the recruitment and activation of eosinophils, Th2 cells,...
... where IL-4 was the controlling cytokine Moreover, inthe nephrotic patients in his study, IL -13 binding was increased not only on B cells, but also on monocytes and NK cells The association between ... 2.17 Processing of tissue for transmission electron microscopy 251 Appendix 2.18 Sectioning and staining of semithin sections 254 Appendix 2.19 Sectioning and staining of ultrathin sections 255 ... inthe glomerular filtration barrier that allows the loss of protein from the plasma intothe urine However, reduction in serum albumin concentration may also be due to a shift inthe fraction...
... results With the exception ofthe KPMG Comment and KPMG Final Thought sections, the views and opinions expressed herein are those ofthe Economist Intelligence Unit andthe entities surveyed and not ... about the risks facing them andthe effectiveness and adequacy ofthe controls in place to manage these risks.This landscape, along with a huge rise in complexity, has put a big strain onthe processes, ... across the world, such asthe US Food and Drug Administration andthe Medicines and Healthcare products Regulatory Agency inthe UK Since the merger of Glaxo Wellcome and SmithKline Beecham in 2001,...
... and expect it to increase even further inthe next two years Andthe proportion that thinks the cost is increasing is higher than in last year’s report, The Convergence Challenge Yet understanding ... focused on where the company is going in terms of its strategy, and then optimizing the strategy as new risks emerge, it is spending time addressing the wrong things.” By co-ordinating their GRC ... risk and compliance activities, and taking a more holistic approach to meeting their obligations They are prioritizing risks and looking at ways of standardizing their approachInthe final orchestration...
... understanding is the semantic interpretation ofthe elements inthe diagram As mentioned, inthe PBF diagrams, the information represented by sketches is explained by words From this, we 137 5 shinpi ... Layout Information and Natural Language Information In this section, we describe theprocessof semantic analysis for the PBF diagrams by using theintegrationof layout and natural language information ... sketches inthe diagram S t e p describe the following kinds of information for each word inthe diagram ID number writing ID number ofthe corresponding element type of correspondence (connection...
... cross correlation coefficient as a measure to assess the correlation ofthe point pair The point pair with the maximum correlation coefficient is considered asthe correspondence points In fact, this ... of zero in both longitudinal and lateral directions Thus, the longitudinal and lateral distances between the two cars are kept constant The tracking results ofthe longitudinal distance and relative ... acceleration of 0.4 m/s2 and an initial speed of 0.556 m/s inthe longitudinal direction Inthe lateral direction, thecar under detection is moving from the equipped car at a speed of 0.4 m/s...
... polynomials and numbers, by using p-adic, q-deformed fermionic integral on Zp By applying their generating functions, they derived the complete sums of products ofthe twisted h, q -extension of Euler ... functions Finally, we will derive the new formula for “sums of products of q-Euler numbers and polynomials” by using fermionic p-adic, q-integral on Zp q-extension of Euler numbers In this section ... “q-Volkenborn integration, ” Russian Journal of Mathematical Physics, vol 9, no 3, pp 288–299, 2002 13 T Kim, “A note on q-Volkenborn integration, ” Proceedings ofthe Jangjeon Mathematical Society,...
... to the pair [u1,s , v1,s ] the values ofthe corresponding two components ofthe vector h that are input to the sth operation ofthe first stage ofthe flowgraph If, however, both of these components ... is then scaled to contain entries between zero and one Thus, the matrix QM contains coding efficiency information obtained after the DCT-based compression ofthe original image Step This is the ... define the corresponding orthogonal kernel, and if only one of these components is nonzero, then define the corresponding spectral kernel to be an identity × matrix Step 3.3 Apply the jth stage of the...
... function in a global context—formulating and implementing strategies, inventing and utilizing technologies, and creating and coordinating information International assignments are the single ... the hope that by learning the best practices and latest research findings on international assignments, both the individuals embarking on international assignments andthe organizations sending ... to assume higher positions back home The assignments enhance the coordination and control functions ofthe corporation by socializing the individuals intothe Kodak culture and philosophy They...
... desired In what follows, we give the proof ofthe main theorem Proof of Theorem 2: By Proposition 4, there exists a shortest path from u0 to ui which passes through u0 v0 first for each 3k i n − 3k By ... between u0 and ui has length 5+i−3k Since k 2, i+5−3k < i Hence P (u0 , ui) contains spokes Let us vs and vl ul be the first spoke andthe last one in P (u0, ui), respectively If s = 0, then the result ... 1, the generalized Petersen graph GP (n, k) is not strongly distance -balanced (strongly distance -balanced graph was introduced by Kutnar et al in [2]) In this note, we prove the following theorem...
... either in relation to the soil nutrient status to soil development or 1) DW influences properties ofthe forest floor andthe underlying mineral soil by inhibiting N mineralization and increasing ... regarded as an index ofthe degree, and perhaps the intensity, of Spodosol development (Lowe and Klinka, 1981) Translocation of organic matter and sesquioxides must be influenced by conditions and processes ... morainal (mainly granitic) materials, in gently undulating terrain The cation exchange capacity and base saturation ofthe spodic horizon inthe study area was inthe range of 15 to 26 cmol kg and...
... steady-state concentrations ofthe original model were used as initial conditions After the first half, the aspartate concentration was increased by a factor of 50 We found that the accuracy ofthe predictions ... Original value Figure Posterior distributions inthe threonine model Posterior distributions inthe threonine model Left: prior and kinetics-based posterior inthe threonine model All sysG tem kinetic ... Concentrations are measured in mM, time in seconds, energies in J/mol In a stationary state, all metabolite concentrations remain constant over time: by solving = Nv(c, k) for the concentration...
... Hence, the goal of minimizing production impacts in Wells andby attracting fractures from Wells and towards the center ofthe pad by injecting into Wells and seemed promising However, the finite ... Figure 13: (A) Schematic of one ofthe chemical tracers injected into Well showing in which wells the tracer was located andthe relative concentration to the source B) Schematic of one ofthe chemical ... scales ofthe order of thousands of feet, far beyond the extent ofthe drainage area ofthe well Whereas the stress reorientation near fractures has an important implication on refracturing and...
... association Inthe present study we found that the concentration of renin in hypertension 197 (2.26 mg / l) significantly greater than the concentration of renin in 136 people inthe control group ... indices inthe right kidney and left kidney, between the disease andthe control group We analyze the impedance index RI phased hypertension and found that RI and PI increased in phases hypertension ... and glomerular filtration rate in relation to the status of hypertension in patients with primary hypertension in hypertensive phase, time disease and severity of kidney damage Onthe basis of...