Resultados de búsqueda - (material OR materials) classification

Materials Management por Varma, M.M

Materias: “…Material classification…”

Tort : cases and materials, por Hepple, B. A.

Tort : cases and materials por Hepple, B. A.

Library cataloguing and classification: a study text for beginners por Mosha, Goodluck E.

Tabla de Contenidos: “…Table of Contents i Foreword v Acknowledgement vi Preface vii CHAPTER ONE 1 ORIGIN, MEANING OF CATALOGUES AND THEIR HISTORICAL DEVELOPMENT 1 1.0 Introduction 1 1.1 Origin of Catalogue 1 1.2 Meaning of Catalogue 1 1.3 Functions of Catalogues 2 1.4 Historical Development of Library Catalogues 2 1.5 Application of the Five Laws of Library Science on Library Catalogues 7 1.6 Types of Catalogues and Views of their Roles in Libraries 8 1.7 Different Views on the Role of Catalogues in Libraries 24 1.8 Importance of Catalogues in Libraries 27 1.9 History of Library Catalogue Card 29 Study Questions 30 CHAPTER TWO 31 TYPES OF CATALOGUING AND THEIR APPLICATION IN LIBRARIES 31 2.0 Introduction and Definitions 31 2.1 Challenges of Cataloguing 32 2.2 Types of Cataloguing 32 2.3 Application of Anglo-American Cataloguing Rules (AACR2) 46 2.4 Cardinal Principles of Cataloguing 53 Study Questions 54 CHAPTER THREE 55 PRACTICAL CATALOGUING 55 3.0 Introduction and Definition 55 3.1 Descriptive Cataloguing Process 55 3.2 Descriptive Cataloguing Milestones 56 3.3 Levels of Detail in the Description 61 3.4 Cataloguing Format 80 3.5 Choice and Form of Main Entry 84 3.6 Cataloguing Thesis and Dissertations 110 3.7 Guidelines for Cataloguing Theses 111 Study Questions 116 CHAPTER FOUR 124 SUBJECT HEADINGS ANALYSIS 124 4.0 Introduction and Definitions 124 4.1 Analysis of Subject Headings 124 4.2 Subject Headings Lists in a Nutshell 124 4.2.2 Library of Congress Subject Headings 127 4.3 Determining Subject of a Book 129 4.4 Steps in Assigning Subject Headings 129 4.5 Authority Control and Files 131 Study Questions 137 CHAPTER FIVE 138 CLASSIFICATION……………… 138 5.0 Introduction 138 5.1 Types of Classification Schemes 138 5.2 Purpose of Classification 139 5.3 Role of Library Classification 140 5.4 Principles of Book Classification 141 5.5 Application of the Five Laws of Library Sciences on Library Classification . 142 5.6 Functions of Classification 145 5.7 Notation in Classification 147 5.8 Nature of Facetted Classification System 148 5.9 General Principles of Classification 157 Study Questions 159 CHAPTER SIX 160 DEWEY DECIMAL CLASSIFICATION SCHEME 160 6.0 Introduction to the Dewey Decimal Classification 160 6.1 Arrangement of the DDC 162 6.2 Principles of DDC 165 6.3 The DDC Relative Index 173 6.4 Number Building Practices 175 Study Questions 176 CHAPTER SEVEN 177 UNIVERSAL DECIMAL CLASSIFICATION SCHEME 177 7.0 Introduction 177 7.1 Brief History of UDC 177 7.2 Main Features of Universal Decimal Classification 181 7.3 UDC- Main Classes 182 Study Questions 187 CHAPTER EIGHT 189 LIBRARY OF CONGRESS CLASSIFICATION SCHEME (LCC) 189 8.0 Introduction 189 8.1 Notation in LCC 191 8.2 Enumeration Display in LCC 191 8.3 Cutter Numbers 196 8.4 Comparison Between LCC & DDC 198 Study Questions 204 CHAPTER NINE 207 CARD FILING 207 9.0 Introduction 207 9.1 Types of Filing 207 9.2 The Mandalay Filing Rules 209 9.3 Administrative Aspects of Filing 211 Study Questions 212 CHAPTER TEN 213 LIBRARY AUTOMATION 213 10.0 Introduction 213 10.1 History of Library Automation 213 10.2 Rationale for Automation 214 10.3 Levels of Automation 215 10.4 Library Software Evaluation 222 10.5 Library Automation Environment in Africa 230 10.6 Tanzanian Automation Situation 231 Study Questions 232 REFERENCES 234 Acronyms and Various Cataloguing and Classification Terms 245 Subject Index 252 Chapter five: Classification of library reading materials Chapter six: Dewey Decimal Classification Scheme Chapter seven: Universal Decimal Classification Chapter eight: Library of Congress Classification Scheme Chapter nine: Filling Chapter ten: Library automation…”
Enlace del recurso

Cataloging for school librarians / por Kelsey, Marie Ellen

Tabla de Contenidos: “…Introducing the library catalog and access to resources -- Supporting resource discovery: RDA and FRBR -- Obtaining online catalog bibliographic records -- Understanding Cataloging in Publication (CIP) -- Creating primary and secondary access points -- Creating authorized forms of names -- Creating MARC 21 records -- Cataloging books -- Cataloging non-print and electronic materials -- Cataloging serials, books in series, and graphic novels -- Using Sears list of subject headings -- Using abridged Dewey decimal classification -- Building Dewey numbers in three major areas -- Resource discovery and the Common Core state standards -- Appendix A. …”

Cataloging for school librarians / por Kelsey, Marie Ellen

Tabla de Contenidos: “…Introducing the library catalog and access to resources -- Supporting resource discovery: RDA and FRBR -- Obtaining online catalog bibliographic records -- Understanding Cataloging in Publication (CIP) -- Creating primary and secondary access points -- Creating authorized forms of names -- Creating MARC 21 records -- Cataloging books -- Cataloging non-print and electronic materials -- Cataloging serials, books in series, and graphic novels -- Using Sears list of subject headings -- Using abridged Dewey decimal classification -- Building Dewey numbers in three major areas -- Resource discovery and the Common Core state standards -- Appendix A. …”

The nature and properties of soils / por Brady, Nyle C.

Tabla de Contenidos: “…The soils around us -- Formation of soils from parent materials -- Soil classification -- Soil architecture and physical properties -- Soil water: characteristics and behavior -- Soil and the hydrologic cycle -- Soil aeration and temperature -- Soil colloids: seat of soil chemical and physical activity -- Soil acidity -- Soils of dry regions: alkalinity, salinity, and sodicity -- Organisms and ecology of the soil -- Soil organic matter -- Nitrogen and sulfur economy of soils -- Soil phosphorus and potassium -- Calcium, Magnesium and trace elements -- Practical nutrient management -- Soil erosion and its control -- Soils and chemical pollution -- Geographic soils information -- Prospects for global soil quality as affected by human acitvities.…”
Table of contents only

Cost and management accounting : an introduction

Tabla de Contenidos: “…Preface xiii Part One Introduction to Cost and Management Accounting 1 (38) Introduction to management accounting 3 (16) The users of accounting information 4 (1) Differences between management accounting and financial accounting 5 (1) The decision-making process 5 (5) Changing competitive environment 10 (1) Focus on customer satisfaction and new management approaches 10 (3) The impact of the changing environment of management accounting systems 13 (1) Functions of management accounting 14 (2) Summary of the contents of this book 16 (3) An introduction to cost terms and concepts 19 (20) Cost objects 19 (1) Direct and indirect costs 20 (2) Period and product costs 22 (1) Cost behaviour 22 (5) Relevant and irrelevant costs and revenues 27 (1) Avoidable and unavoidable costs 28 (1) Sunk costs 28 (1) Opportunity costs 28 (1) Incremental and marginal costs 29 (1) Job costing and process costing systems 30 (1) Maintaining a cost database 30 (9) Part Two Cost Accumulation for Inventory Valuation and Profit Measurement 39 (158) Accounting for labour and materials 41 (30) Accounting for labour costs 42 (2) Accounting treatment of various labour cost items 44 (1) Materials recording procedure 45 (2) Pricing the issues of materials 47 (4) Issues relating to accounting for materials 51 (2) Quantitative models for the planning and control of stocks 53 (1) Relevant costs for quantitative models under conditions of certainty 53 (1) Determining the economic order quantity 54 (3) Assumptions of the EOQ formula 57 (1) Determining when to place the order 57 (1) Control of stocks through classification 58 (1) Materials requirement planning 59 (1) Just-in-time systems 60 (11) Cost assignment 71 (36) Assignment of direct and indirect costs 72 (1) Different costs for different purposes 72 (2) Cost-benefit issues and cost systems design 74 (1) Assigning direct costs to objects 75 (1) Plant-wide (blanket) overhead rates 75 (2) The two-stage allocation process 77 (1) An illustration of the two-stage process for a traditional costing system 78 (7) Extracting relevant costs for decision-making 85 (1) Budgeted overhead rates 85 (1) Under-and over-recovery of overheads 86 (1) Maintaining the database at standard costs 87 (1) Non-manufacturing overheads 88 (4) Appendix 4.1: Inter-service department reallocations 92 (4) Appendix 4.2: Other allocation bases used by traditional systems 96 (11) Accounting entries for a job costing system 107 (24) Control accounts 108 (1) Recording the purchase of raw materials 109 (1) Recording the issue of materials 109 (3) Accounting procedure for labour costs 112 (1) Accounting procedure for manufacturing overheads 113 (2) Non-manufacturing overheads 115 (1) Accounting procedures for jobs completed and products sold 115 (1) Costing profit and loss account 116 (1) Interlocking accounting 116 (1) Contract costing 117 (5) Work in progress valuation and amounts recoverable on contracts 122 (9) Process costing 131 (32) Flow of production and costs in a process costing system 132 (1) Process costing when all output is fully complete 133 (6) Process costing with ending work in progress partially complete 139 (3) Beginning and ending work in progress of uncompleted units 142 (5) Partially completed output and losses in process 147 (1) Process costing for decision-making and control 147 (1) Batch/operating costing 148 (1) Surveys of practice 149 (3) Appendix 6.1: Losses in process and partially completed units 152 (11) Joint and by-product costing 163 (16) Distinguishing between joint products and by-products 163 (2) Methods of allocating joint costs 165 (7) Irrelevance of joint cost allocations for decision-making 172 (1) Accounting for by-products 173 (1) By-products, scrap and waste 174 (5) Income effects of alternative cost accumulation systems 179 (18) External and internal reporting 180 (1) Variable costing 181 (1) Absorption costing 182 (1) Variable costing and absorption costing: a comparison of their impact on profit 183 (3) A mathematical model of the profit functions 186 (1) Some arguments in support of variable costing 187 (1) Some arguments in support of absorption costing 188 (1) Surveys of company practice 189 (2) Appendix 8.1: Derivation of the profit function for an absorption costing system 191 (6) Part Three Information for Decision-making 197 (112) Cost-volume--profit analysis 199 (30) The economist's model 200 (2) The accountant's cost--volume--profit model 202 (2) A mathematical approach to cost-volume--profit analysis 204 (4) Margin of safety 208 (1) Constructing the break-even chart 208 (1) Alternative presentation of cost--volume--profit analysis 208 (2) Multi-product cost--volume--profit analysis 210 (3) Cost--volume--profit analysis assumptions 213 (3) Cost--volume--profit analysis and computer applications 216 (1) Separation of semi-variable costs 216 (13) Measuring relevant costs and revenues for decision-making 229 (28) The meaning of relevance 230 (1) Importance of qualitative factors 230 (1) Special pricing decisions 231 (4) Product-mix decisions when capacity constraints exist 235 (2) Replacement of equipment -- the irrelevance of past costs 237 (2) Outsourcing and make or buy decisions 239 (4) Discontinuation decisions 243 (2) Determining the relevant costs of direct materials 245 (1) Determining the relevant costs of direct labour 245 (12) Activity-based costing 257 (28) The role of a cost accumulation system in generating relevant cost information for decision-making 258 (1) Types of cost systems 259 (1) A comparison of traditional and ABC systems 260 (2) The emergence of ABC systems 262 (1) Volume-based and non-volume-based cost drivers 262 (3) An illustration of the two-stage process for an ABC system 265 (4) Designing ABC systems 269 (3) Activity hierarchies 272 (1) Cost versus benefits considerations 273 (1) Periodic review of an ABC data base 274 (1) ABC in service organizations 274 (1) ABC cost management applications 275 (10) Capital investment decisions 285 (24) The opportunity cost of an investment 286 (1) Compounding and discounting 286 (2) The concept of net present value 288 (2) Calculating net present values 290 (1) The internal rate of return 291 (3) Relevant cash flows 294 (1) Timing of cash flows 294 (1) Techniques that ignore the time value of money 295 (1) Payback method 295 (3) Accounting rate of return 298 (1) Qualitative factors 299 (2) Appendix 12.1: Taxation and investment decisions 301 (8) Part Four Information for Planning, Control and Performance Measurement 309 (106) The budgeting process 311 (28) Relationship between budgeting and long-term planning 312 (1) The multiple functions of budgets 312 (2) Conflicting roles of budgets 314 (1) The budget period 314 (1) Administration of the budgeting process 315 (1) Stages in the budgeting process 316 (4) A detailed illustration 320 (1) Sales budget 320 (3) Production budget and budgeted stock levels 323 (1) Direct materials usage budget 324 (1) Direct materials purchase budget 324 (1) Direct labour budget 325 (1) Factory overhead budget 325 (1) Selling and administration budget 326 (1) Departmental budgets 327 (1) Master budget 327 (2) Cash budgets 329 (1) Final review 329 (1) Computerized budgeting 330 (9) Management control systems 339 (28) Different types of controls 340 (3) Cybernetic control systems 343 (1) Feedback and feed-forward controls 343 (1) Management accounting control systems 344 (1) Responsibility centres 344 (2) The nature of management accounting control systems 346 (1) The controllability principle 347 (4) Setting financial performance targets 351 (1) Participation in the budgeting and target setting process 352 (2) Non-financial performance measures 354 (1) Activity-based cost management 355 (12) Standard costing and variance analysis 367 (48) Operation of a standard costing system 368 (3) Establishing cost standards 371 (3) Types of cost standards 374 (4) Variance analysis 378 (1) Material variances 378 (1) Material price variances 379 (2) Material usage variance 381 (1) Total material variance 382 (1) Labour variances 382 (1) Wage rate variance 382 (1) Labour efficiency variance 383 (1) Total labour variance 384 (1) Variable overhead variances 384 (1) Variable overhead expenditure variance 384 (1) Variable overhead efficiency variance 385 (1) Similarities between materials, labour and overhead variances 386 (1) Fixed overhead expenditure or spending variance 386 (1) Sales variances 387 (1) Total sales margin variance 387 (1) Sales margin price variance 388 (1) Sales margin volume variance 389 (1) Reconciling budgeted profit and actual profit 389 (1) Standard absorption costing 389 (2) Volume variance 391 (1) Volume efficiency variance 392 (1) Volume capacity variance 393 (1) Summary of fixed overhead variances 393 (1) Reconciliation of budgeted and actual profit for a standard absorption costing system 393 (2) Performance reports 395 (3) Recording standard costs in the accounts 398 (17) Questions 415 (126) Bibliography 541 (4) Appendices 545 (4) Appendix A 546 (1) Appendix B 547 (2) Index 549…”

Paper F3. Financial accounting : an international por ACCOUNTING

Tabla de Contenidos: “…The accounting equation: a systematic approach to financial reportingFinancial statements from the accounting equationEnsuring the quality of financial statements Part 2 Reading and interpreting company reports Published financial statementsRatio analysisRatios – worked example Part 3 Reporting the transactions of a business Accounting information for service businessesAccounting information for trading businesses Part 4 Recognition in financial statements Non-current (fixed) assetsCurrent assetsCurrent liabilitiesProvisions and non-current (long-term) liabilitiesOwnership interest Part 5 Setting the scene and defining the basic tools of management accounting Functions of management accountingClassification of costsProduct costs: materials, labour and overheads Part 6 Job costs and stock valuation Job costing Part 7 Decision making Break-even analysis and short-term decision making Part 8 Preparing a budgetStandard costsPerformance evaluation and feedback reporting Part 9 Capital investment appraisal and business strategy Capital investment appraisalBusiness strategy and management accounting Financial accounting terms defined Management accounting terms defined Appendices I Information extracted from annual report of Safe and Sure Group plc, used throughout Financial Accounting II Solutions to numerical and technical questions in Financial Accounting III Solutions to numerical and technical questions in Management Accounting Index Publisher's acknowledgements…”

Paper F3. Financial accounting : an international por ACCOUNTING

Tabla de Contenidos: “…The accounting equation: a systematic approach to financial reportingFinancial statements from the accounting equationEnsuring the quality of financial statements Part 2 Reading and interpreting company reports Published financial statementsRatio analysisRatios – worked example Part 3 Reporting the transactions of a business Accounting information for service businessesAccounting information for trading businesses Part 4 Recognition in financial statements Non-current (fixed) assetsCurrent assetsCurrent liabilitiesProvisions and non-current (long-term) liabilitiesOwnership interest Part 5 Setting the scene and defining the basic tools of management accounting Functions of management accountingClassification of costsProduct costs: materials, labour and overheads Part 6 Job costs and stock valuation Job costing Part 7 Decision making Break-even analysis and short-term decision making Part 8 Preparing a budgetStandard costsPerformance evaluation and feedback reporting Part 9 Capital investment appraisal and business strategy Capital investment appraisalBusiness strategy and management accounting Financial accounting terms defined Management accounting terms defined Appendices I Information extracted from annual report of Safe and Sure Group plc, used throughout Financial Accounting II Solutions to numerical and technical questions in Financial Accounting III Solutions to numerical and technical questions in Management Accounting Index Publisher's acknowledgements…”

Proactive purchasing in the supply chain : the key to world-class procurement / por Burt, David N.

Tabla de Contenidos: “…The Supplier's Perspective Questions to Be Addressed Before Proceeding Developing and Managing Collaborative and Alliance Relationships Situations Wherein Alliances May Not Be Appropriate The Role of Power A Portfolio Approach New Skills and Attitudes Required e-Commerce and the "Right" Type of Relationship Relationships of the Future Summary Appendix Institutional Trust Supply Management in Action Endnotes Suggested Reading Chapter 5 New Product Development Overview The Design Process The Investigation or Concept Formation Phase The Development Phase Value Engineering vis-a-vis Value Analysis The Production Phase Engineering Change Management How to Expand Supply Management's Contributions Design or Project Teams Materials Engineers Co-Location Supply Management Professionals Who Interface Successfully with Engineers Appendix Endnotes Suggested Reading Chapter 6 Purchasing Descriptions and Specifications Specifications and Standardization Purposes of Specifications Collaborative Development Categories of Specifications Simple Specifications Complex Specifications Combination of Methods Development of Specifications Organizational Approaches Supply Management Research Writing Specifications Common Problems Standardization History of Standardization Types and Sources of Standards Benefits of Standardization Simplification Developing a Standardization Program Standards Team Importance of Supply Management Materials Catalog Electronic Materials Catalog Summary Endnotes Suggested Reading Chapter 7 Managing for Quality Evolution of Quality Management Philosophies of the Gurus W. …”

Wetland environments : a global perspective por Aber James S.