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  • 1
    Electronic Resource
    Electronic Resource
    Oxford, UK : Blackwell Publishing Ltd
    Financial accountability and management 10 (1994), S. 0 
    ISSN: 1468-0408
    Source: Blackwell Publishing Journal Backfiles 1879-2005
    Topics: Economics
    Notes: This pisper explores the potential application of ABC in a situation of rapid change - the introduction of markets for health care in the UK. This changing environment places pressures on hospital units to refine their costing methods for product costing, budget construction and the pursuit of efficiency. These are areas of management accounting for which activity-based costing (ABC) has been proposed as a refinement to traditional costings. The merits of the ABC approach were examined by conducting four case studies of acute hospitatls. The results cast doubt on the benefits to be gained from ABC in product costing, but revealed potential applications in its wider roles of cost reduction and budget construction.
    Type of Medium: Electronic Resource
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  • 2
    Electronic Resource
    Electronic Resource
    [s.l.] : Nature Publishing Group
    Nature 286 (1980), S. 479-482 
    ISSN: 1476-4687
    Source: Nature Archives 1869 - 2009
    Topics: Biology , Chemistry and Pharmacology , Medicine , Natural Sciences in General , Physics
    Notes: [Auszug] Over the last few million years, the Earth's climate has alternated between ice ages and warmer intervals. Although there have been many quantitative studies of the response of the ocean-atmosphere-ice system to climatic changes, most of these have been concerned with the history of ocean surface ...
    Type of Medium: Electronic Resource
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  • 3
    ISSN: 1432-0894
    Source: Springer Online Journal Archives 1860-2000
    Topics: Geosciences , Physics
    Notes: Abstract Bioturbation acts as a low-pass filter in displacing and reducing the amplitudes of stratigraphic signals. This often leads to a loss of high-frequency events in the stratigraphic record. In addition, when considering an isotopic signal δ18O,14C measured in stratigraphic “carriers”, such as foraminifera, bioturbation and carrier abundance changes can create artifacts which may be falsely interpreted as leads or lags in the paleoclimatic record. We presenthere a model in which bioturbationis treated as a time-invariant filter whose impulse response function (IRF) is like that of a first-order system. The method involves first deconvoluting the abundance curves of the carriers and then the isotopic signals using the restored “carrier” abundances. This analysis was initially used to artificially generate ideal curves, with the aim of qualitatively modelling the effects of bioturbation. Following this, deconvolved curves were obtained using data from the core CH73-139C using δ18O, A. M. S. C-14 ages, and abundances of two planktonic foraminifera:G. bulloides andN. pachyderma left-coiling. A comparison of the data with the unmixed curves enables separation of the bioturbation artifacts and the construction of a common deglaciation curve based on the restored signals. Importantly, the model emphasizes some severe limitations of mathematical analysis of stratigraphic signals.
    Type of Medium: Electronic Resource
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