Resultados da pesquisa - ((organization part) OR (organizations part)) of directions

The state of food and agriculture 2002

Sumário: “...Foreword v Glossary xvii Explanatory note xx PART I World review Current Agricultural Situation - Facts and Figures 3 (35) Trends in undernourishment 3 (3) Crop and livestock production 6 (5) Food shortages and emergencies 11 (3) World cereal supply situation 14 (3) External assistance to agriculture 17 (3) Food aid flows 20 (3) Commodity price trends 23 (6) Fisheries: production, disposition and trade 29 (4) Production and trade of forest products 33 (5) The Global Economy and Agriculture 38 (13) World economic environment 38 (13) World trade and commodity prices 39 (3) Implications of the Fourth World Trade Organization Ministerial Conference for agriculture 42 (6) Notes 48 (3) PART II Regional review Africa 51 (21) Regional overview 51 (6) General economic performance 51 (3) Agricultural performance 54 (3) Women farmers' productivity in sub-Saharan Africa 57 (8) Introduction 57 (1) The role and importance of women farmers 57 (5) Gender differentials in agricultural productivity and constraints facing women farmers 62 (2) Conclusion and policy implications 64 (1) Tsetse and trypanosomiasis control 65 (7) Introduction 65 (1) The direct impact of trypanosomiasis 65 (1) The indirect impacts of the disease 66 (2) Cost-benefit ratios for tsetse control 68 (1) Conclusion 69 (3) Asia and the Pacific 72 (24) Regional overview 72 (5) General economic performance 72 (1) Agricultural performance 73 (4) China's accession to the World Trade Organization and implications for Chinese agricultural policies 77 (19) The changing role of agriculture in the Chinese economy 78 (2) Agricultural policy in the reform period 80 (4) China's WTO accession commitments and provisions related to agriculture 84 (3) Recent policy shifts and likely changes as a result of accession to the WTO 87 (8) Conclusions 95 (1) Latin America and the Caribbean 96 (26) Regional overview 96 (5) General economic performance 96 (1) Recent agricultural performance 97 (4) Changing patterns in agricultural trade 101 (21) Growing importance of agricultural trade relative to production 101 (2) Declining role of agriculture in total merchandise trade 103 (1) Stable regional share in world agricultural trade 104 (1) Diversified product composition of agricultural trade 104 (6) Geographic diversification of markets 110 (1) Agricultural trade balances and their economic significance 111 (6) The price factor 117 (2) Conclusions 119 (3) Near East and North Africa 122 (19) Regional overview 122 (7) General economic performance 122 (1) Agricultural performance 123 (6) Climate variability, aridity and vulnerability to drought 129 (12) Drought -- a structurally recurrent phenomenon in the region 130 (3) Water and land resource issues 133 (1) Impact of recent droughts on crop and livestock production 134 (1) Impact on population livelihood, household income and rural poverty 134 (2) Impact on the environment 136 (1) Government measures for drought prevention and relief of affected groups 137 (2) From reactive crisis management to proactive risk management in agriculture 139 (2) Central and Eastern Europe and the Commonwealth of Independent States 141 (14) Regional overview 141 (3) Macroeconomic trends and agricultural performance 141 (3) Land and farms in Central and Eastern Europe and the CIS in the period of central planning 144 (1) Land and farm reform in Central and Eastern European and CIS countries 145 (10) The establishment of clear and secure rights of land tenure 147 (3) The creation of farms with an efficient ownership and management structure 150 (1) The formation of a class of mid-sized commercial farms 151 (2) Conclusions 153 (2) Developed Market Economies 155 (20) Overview 155 (20) General economic performance 155 (1) Agricultural performance 155 (5) Agricultural policy changes 160 (4) Notes 164 (11) PART III Agriculture and global public goods ten years after the Earth Summit The Role of Agriculture and Land in the Provision of Global Public Goods 175 (14) Introduction 175 (1) Economic concept of local and global public goods 176 (1) Public goods associated with the land-cluster chapters of Agenda 21 177 (1) Progress in the provision of global public goods since Rio-92 178 (4) Financing global public goods 182 (2) The need to increase international financial cooperation for promoting global public goods 184 (4) Conclusions 188 (1) Harvesting Carbon Sequestration Through Land-Use Change: A Way Out of Rural Poverty? ...”

Organizational behavior / Por Luthans, Fred

Sumário: “...Part 1 The foundation for organization behaviour: an introduction to organizational behaviour; the background and methodology. ...”
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The management of innovation / Por Burns, Tom

Sumário: “...Preface to the Third Edition vii Preface to the Second Edition xxi Introduction 1 (18) PART ONE. THE EXTERNAL CIRCUMSTANCES The Organization of Innovation 19 (18) The Development of the-Electronics Industry, and the Scottish Council's Scheme 37 (15) The Market Context 52 (25) PART TWO. ...”
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Marketing management / Por Kotler, Philip

Sumário: “...Delivering Value: Chapter 15 Designing & Managing Value Networks & Channels Chapter 16 Managing Retailing, Wholesaling & Logistics Part VII. Communicating Value Chapter 17 Designing & Managing Integrated Marketing Communications Chapter 18 Managing Mass Communications: Advertising, Sales Promotion, Events Public Relations Chapter 19 Managing Personal Communications: Direct Marketing & the Sales Force Part VIII. ...”

IMC : using advertising and promotion to build brands Por Duncan Tom

Sumário: “...Part One FROM MARKETING COMMUNICATION TO IMC 1 (118) From Marketing Communication to IMC 2 (36) Brands and Stakeholder Relationships 38 (40) IMC Partners and Cross-Functional Organization 78 (41) Part Two STRATEGIC FOUNDATIONS OF IMC 119 (188) The Brand Communication Process 120 (36) The Brand Decision Process 156 (36) IMC Planning 192 (40) Segmenting and Targeting 232 (38) Data-Driven Communication 270 (37) Part Three CREATING, SENDING, AND RECEIVING BRAND MESSAGES 307 (192) IMC Message Strategy 308 (26) Brand Message Execution 334 (34) Media Characteristics 368 (44) The Internet and Interactive Media 412 (42) Media Planning 454 (45) Part Four MARKETING COMMUNICATION FUNCTIONS 499 (160) Advertising: The Awareness Builder 500 (28) Public Relations: The Credibility Builder 528 (36) Sales Promotion: Intensifying Consideration 564 (30) The Personal Connection: Direct Response and Personal Sales 594 (36) Experiential Contact: Events, Sponsorships, and Customer Service 630 (29) Part Five THE BIG PICTURE 659 (102) Social, Ethical, and Legal Issues 660 (30) International Marketing Communication 690 (32) Measurement, Evaluation, and Effectiveness 722 (39) Glossary 761 (8) Index 769...”

Records management handbook Por Penn, Ira A

Sumário: “...Records Management Improvement Strategies: Organizing an integrated program; Setting the scene for improvement; Management analysis part one: preparation, project management and data collection; Management analysis part two: analyzing, drawing conclusions, evaluation and implementation; Records inventory. ...”

Annual editions : international business

Sumário: “...Preface iv Correlation Guide x Topic Guide xi Internet References xiv UNIT 1 Overview of International Business Unit Overview xvi Part A. Introduction to International Business Globalization and Its Contents 2 (6) Peter Marber The Leading Economic Organizations at the Beginning of the 21st Century 8 (4) Fred Maidment Trading Places 12 (4) Peter F. ...”

Technology and economic development : the dynamics of local, regional, and national change Por Malecki, Edward J.

Sumário: “...Part 7 Creating technological places - nations, regions, and localities: national policies toward high technology; industrial and technology policy in the third World; technology transfer; policies for regional high tech development; directing technology. ...”

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

Sumário: “...Multiple Sourcing Share of Supplier's Capacity Local, National, and International Sourcing Manufacturer or Distributor "Green" Supply Management Minority- and Women-Owned Business Enterprises Ethical Considerations Reciprocity Consortium Purchasing and Group Buying Disaster Plans Summary Appendix Illustrative Plant Survey Financial Statement Analysis Planning a Facility Visit Endnotes Suggested Reading Chapter 14 Global Supply Management Global Management Perspective Future of Global Supply Management Stages to Global Supply Management Reasons for Global Sourcing Potential Problems Questions Before Going Global Supply Channels Global Trade Intermediaries International Procurement Offices Direct Suppliers Eliminating Intermediaries Identifying Direct Suppliers Qualifying Direct Suppliers Preparing for Direct Relations The Initial Meeting Currency and Payment Issues Exchange Rates Payments Letters of Credit Countertrade Countertrade's Advantages Countertrade's Disadvantages Supply Management's Role Creative Countertrade Political and Economic Alliances European Union North American Free Trade Agreement MERCOSUR Association of Southeast Asian Nations Asia-Pacific Economic Cooperation Summary Appendix Currency Risk Hedging Endnotes Suggested Reading Chapter 15 Total Cost of Ownership Three Components of Total Cost Acquisition Costs Ownership Costs Post-Ownership Costs TCO, Net Present Value (NPV) Analysis, and Estimated Costs The Importance of Total Cost of Ownership in Supply Management Service Providers Retail Manufacturing Supply Chains/Supply Networks Summary Appendix: Supply Management in Action Endnotes Suggested Reading Chapter 16 Price and Cost Analysis Introduction General Economic Considerations Conditions of Competition Variable-Margin Pricing Product Differentiation Six Categories of Cost Regulation by Competition Price Analysis Competitive Price Proposals Regulated, Catalog, and Market Prices Internet/e-Commerce II Historical Prices Supply and Demand Factors Independent Cost Estimates Cost Analysis Cost Analysis Defined Capabilities of Management Efficiency of Labor Amount and Quality of Subcontracting Plant Capacity Sources of Cost Data Potential Suppliers Supply Partners Cost Models Direct Costs Direct Labor Direct Materials Tooling Costs Learning Curves Cumulative Curve and the Unit Curve Target Cost Estimation Indirect Costs Engineering Overhead Material Overhead Manufacturing Overhead General and Administrative Selling Recovering Indirect Costs Activity-Based Costing Target Costing Profit Resisting Arbitrary Price Increases Summary Appendix A: Application of Learning Curves Appendix B: Discounts Endnotes Suggested Reading Chapter 17 Methods of Compensation Introduction to Compensation Arrangements Observation Contract Cost Risk Appraisal Technical Risk Contract Schedule Risk General Types of Contract Compensation Arrangements Fixed Price Contracts Incentive Contracts Cost-Reimbursement Contracts Specific Types of Compensation Arrangements Firm Fixed Price Contracts Fixed Price with Economic Price Adjustment Contracts Fixed Price Redetermination Contracts Incentive Arrangements Fixed Price Incentive Fee Cost Plus Incentive Fee Arrangements Cost Plus Fixed Fee Arrangements Cost Plus Award Fee (CPAF) Cost without Fee Cost Sharing Time and Materials Letter Contracts and Letters of Intent Considerations When Selecting the Method of Compensation Summary Endnotes Suggested Reading Chapter 18 Negotiations Introduction Objectives of Negotiation Quality Fair and Reasonable Price On-Time Performance Control Cooperation Supplier Relationship Management When to Negotiate Supply Management's Role in Negotiation The Supply Management Professional Acting Alone The Supply Management Professional as the Negotiating Team Leader The Negotiation Process Preparation Establishing Objectives Identify the Desired Type of Relationship Five Powerful Preparation Activities The BATNA The Agenda "Murder Boards" and Mock Negotiations Crib Sheets Draft Agreements Face-to-Face Discussions Fact Finding Recess Narrowing the Differences Hard Bargaining Techniques Universally Applicable Techniques Transactional Techniques Collaborative and Alliance Negotiating Techniques The Debriefing: An Incredible Learning Opportunity Documentation Online Negotiation Advantages to Online Negotiation An Example of a Successful Application of Negotiating Online Drawbacks to Online Negotiation Negotiating for Price Price Analysis Negotiation Cost Analysis Negotiation Characteristics of a Successful Negotiator Summary Endnotes Suggested Reading Chapter 19 Contract Formation and Legal Issues Litigation Prevention Dispute Resolution Negotiation Mediation Litigation Arbitration Courts Development of Commercial Law Electronic Contract Considerations: Cyber Law Attempts to Revise the UCC Basic Legal Considerations Status of an Agent The Purchase Contract Letters of Intent Special Legal Considerations Inspection Rights Rights of Rejection Title and Risk of Loss Warranties Evergreen Contracts Order Cancellation and Breach of Contract JIT Contracts Honest Mistakes Patent Infringement Restraint of Trade Laws International Considerations Contracts for the International Sale of Goods Foreign Corrupt Practices Act Summary Endnotes Suggested Reading Chapter 20 Contract and Relationship Management Need for Better Contract Management Preaward Conference: The Stage Has Been Set Monitoring and Controlling Project Progress Operations Progress Reports Gantt Charts CPM and PERT Closed-Loop MRP Systems Monitoring and Controlling Total Supplier Performance Supplier Performance Evaluation Motivation Punishment Rewards Assistance Transformational Training Quality Audits and Supply System Reviews Problem Solving Collaboration Managing the Relationship Summary Appendix A: Supplier Reporting Requirements for Unique Major Projects Appendix B: How Critical Path Scheduling Works Appendix C: Supplier Questionnaire Endnotes Suggested Reading Chapter 21 Ethics and Social Responsibility Ethics in the Supply Management Context Professional Supply Management Ethics Principles and Standards of Ethical Supply Management Conduct National and International Supply Management Conduct Important Areas Requiring Amplification Avoid Sharp Practices Competitive Bidding Negotiation Samples Treating Salespeople with Respect Substandard Materials and Services Gifts and Gratuities Management Responsibilities Written Standards Ethics Training and Education Departmental Environment Miscellaneous Factors Dealing with Gray Areas The Four Way Test Social Responsibilities Summary Endnotes Suggested Reading Chapter 22 Implementing World-Class Purchasing in the Supply Chain Designing an Effective Purchasing/Supply Management Department The Purchasing Planning Function Defining Planning Four Phases of Planning The Organizing Function The Five Basic Steps to Organizing Basic Concepts of Organizing Organizing for Supply Chain Management The Staffing Function The Directing Function Leadership Leadership and the Purchasing Profession The Controlling Function Evaluating the Purchasing/Supply Management Department The Annual Report Risk Management New Focus on Risk Management Appendix A: The Institute for Supply Management Awards for Excellence in Supply Management Appendix B: From Reactive to Proactive Procurement: A Case Study Appendix C: Raytheon Supply Base Optimization, April Appendix D: At Rolls-Royce North America, an Organizational Shift Is the Driving Force Behind an Innovative New Journey to Engage Its Supply Chain Endnotes Suggested Reading Epilogue The Future of Supply Management Index...”

A preface to marketing management / Por Peter, J. Paul

Sumário: “...4 (9) Strategic Planning and Marketing Management 4 (1) The Strategic Planning Process 5 (8) The Complete Strategic Plan 13 (1) The Marketing Management Process 13 (5) Situation Analysis 14 (2) Marketing Planning 16 (2) Implementation and Control of the Marketing Plan 18 (1) Marketing Information Systems and Marketing Research 18 (1) The Strategic Plan, the Marketing Plan, and Other Functional Area Plans 18 (2) Marketing's Role in Cross-Functional Strategic Planning 18 (2) Conclusion 20 (3) Appendix Portfolio Models 23 (4) PART B MARKETING INFORMATION, RESEARCH, AND UNDERSTANDING THE TARGET MARKET 27 (50) Marketing Research: Process and Systems for Decision Making 28 (12) The Role of Marketing Research 28 (1) The Marketing Research Process 29 (9) Purpose of the Research 29 (1) Plan of the Research 30 (5) Performance of the Research 35 (1) Processing of Research Data 35 (1) Preparation of the Research Report 36 (1) Limitations of the Research Process 36 (2) Marketing Information Systems 38 (1) Conclusion 39 (1) Consumer Behavior 40 (13) Social Influences on Consumer Decision Making 41 (2) Culture and Subculture 41 (1) Social Class 42 (1) Reference Groups and Families 43 (1) Marketing Influences on Consumer Decision Making 43 (2) Product Influences 43 (1) Price Influences 43 (1) Promotion Influences 44 (1) Place Influences 44 (1) Situational Influences on Consumer Decision Making 45 (1) Psychological Influences on Consumer Decision Making 45 (1) Product Knowledge 45 (1) Product Involvement 46 (1) Consumer Decision Making 46 (6) Need Recognition 47 (1) Alternative Search 48 (1) Alternative Evaluation 49 (1) Purchase Decision 49 (1) Postpurchase Evaluation 50 (2) Conclusion 52 (1) Business, Government, and Institutional Buying 53 (11) Categories of Organizational Buyers 53 (1) Producers 53 (1) Intermediaries 54 (1) Government Agencies 54 (1) Other Institutions 54 (1) The Organizational Buying Process 54 (1) Purchase-Type Influences on Organizational Buying 55 (1) Straight Rebuy 55 (1) Modified Rebuy 55 (1) New Task Purchase 55 (1) Structural Influences on Organizational Buying 56 (2) Purchasing Roles 56 (1) Organization-Specific Factors 57 (1) Purchasing Policies and Procedures 57 (1) Behavioral Influences on Organizational Buying 58 (2) Personal Motivations 58 (1) Role Perceptions 58 (2) Stages in the Organizational Buying Process 60 (3) Organizational Need 61 (1) Vendor Analysis 61 (1) Purchase Activities 61 (1) Postpurchase Evaluation 61 (2) Conclusion 63 (1) Market Segmentation 64 (13) Delineate the Firm's Current Situation 64 (1) Determine Consumer Needs and Wants 65 (1) Divide Markets on Relevant Dimensions 65 (8) A Priori versus Post Hoc Segmentation 66 (1) Relevance of Segmentation Dimensions 66 (1) Bases for Segmentation 67 (6) Develop Product Positioning 73 (1) Decide Segmentation Strategy 74 (1) Design Marketing Mix Strategy 75 (1) Conclusion 76 (1) PART C THE MARKETING MIX 77 (90) Product and Brand Strategy 78 (16) Basic Issues in Product Management 78 (9) Product Definition 78 (1) Product Classification 79 (1) Product Quality and Value 80 (1) Product Mix and Product Line 81 (1) Branding and Brand Equity 82 (4) Packaging 86 (1) Product Life Cycle 87 (2) Product Adoption and Diffusion 89 (1) The Product Audit 90 (2) Deletions 90 (1) Product Improvement 90 (2) Organizing for Product Management 92 (1) Conclusion 93 (1) New Product Planning and Development 94 (13) New Product Strategy 95 (2) New Product Planning and Development Process 97 (5) Idea Generation 97 (2) Idea Screening 99 (1) Project Planning 99 (1) Product Development 100 (1) Test Marketing 100 (1) Commercialization 101 (1) The Importance of Time 101 (1) Some Important New Product Decisions 102 (3) Quality Level 102 (2) Product Features 104 (1) Product Design 104 (1) Product Safety 104 (1) Causes of New Product Failure 105 (1) Need for Research 105 (1) Conclusion 106 (1) Integrated Marketing Communications: Advertising, Sales Promotion, Public Relations, and Direct Marketing 107 (19) Strategic Goals of Marketing Communication 107 (1) Create Awareness 107 (1) Build Positive Images 108 (1) Identify Prospects 108 (1) Build Channel Relationships 108 (1) Retain Customers 108 (1) The Promotion Mix 108 (1) Integrated Marketing Communications 109 (2) Advertising: Planning and Strategy 111 (1) Objectives of Advertising 111 (1) Advertising Decisions 112 (7) The Expenditure Question 113 (2) The Allocation Question 115 (4) Sales Promotion 119 (4) Push versus Pull Marketing 119 (2) Trade Sales Promotions 121 (1) Consumer Promotions 121 (1) What Sales Promotion Can and Can't Do 121 (2) Public Relations 123 (1) Direct Marketing 123 (1) Conclusion 124 (1) Appendix: Major Federal Agencies Involved in Control of Advertising 125 (1) Personal Selling, Relationship Building, and Sales Management 126 (15) Importance of Personal Selling 126 (1) The Sales Process 127 (7) Objectives of the Sales Force 127 (1) The Sales Relationship-Building Process 128 (5) People Who Support the Sales Force 133 (1) Managing the Sales and Relationship-Building Process 134 (6) The Sales Management Task 135 (1) Controlling the Sales Force 136 (3) Motivating and Compensating Performance 139 (1) Conclusion 140 (1) Distribution Strategy 141 (16) The Need for Marketing Intermediaries 141 (1) Classification of Marketing Intermediaries and Functions 141 (2) Channels of Distribution 143 (1) Selecting Channels of Distribution 144 (3) Specific Considerations 144 (3) Managing a Channel of Distribution 147 (3) Relationship Marketing in Channels 147 (1) Vertical Marketing Systems 147 (3) Wholesaling 150 (1) Store and Nonstore Retailing 151 (4) Store Retailing 151 (1) Nonstore Retailing 152 (3) Conclusion 155 (2) Pricing Strategy 157 (10) Demand Influences on Pricing Decisions 157 (2) Demographic Factors 157 (1) Psychological Factors 157 (1) Price Elasticity 158 (1) Supply Influences on Pricing Decisions 159 (3) Pricing Objectives 159 (1) Cost Considerations in Pricing 159 (2) Product Considerations in Pricing 161 (1) Environmental Influences on Pricing Decisions 162 (1) Competition 162 (1) Government Regulations 162 (1) A General Pricing Model 163 (3) Set Pricing Objectives 163 (1) Evaluate Product-Price Relationships 163 (1) Estimate Costs and Other Price Limitations 164 (1) Analyze Profit Potential 165 (1) Set Initial Price Structure 165 (1) Change Price as Needed 166 (1) Conclusion 166 (1) PART D MARKETING IN SPECIAL FIELDS 167 (32) The Marketing of Services 168 (15) Important Characteristics of Services 170 (4) Intangibility 170 (1) Inseparability 171 (1) Perishability and Fluctuating Demand 172 (1) Client Relationship 172 (1) Customer Effort 173 (1) Uniformity 174 (1) Providing Quality Services 174 (2) Customer Satisfaction Measurement 175 (1) The Importance of Internal Marketing 175 (1) Overcoming the Obstacles in Service Marketing 176 (2) Limited View of Marketing 177 (1) Limited Competition 177 (1) Noncreative Management 177 (1) No Obsolescence 178 (1) The Service Challenge 178 (4) Banking 179 (1) Health Care 179 (1) Insurance 180 (1) Travel 180 (1) Implications for Service Marketers 181 (1) Conclusion 182 (1) Global Marketing 183 (16) The Competitive Advantage of Nations 184 (1) Organizing for Global Marketing 185 (5) Problems with Entering Foreign Markets 185 (2) Organizing the Multinational Company 187 (3) Programming for Global Marketing 190 (5) Global Marketing Research 190 (2) Global Product Strategy 192 (1) Global Distribution Strategy 193 (1) Global Pricing Strategy 194 (1) Global Advertising and Sales Promotion Strategy 194 (1) Entry and Growth Strategies for Global Marketing 195 (2) Conclusion 197 (2) SECTION II ANALYZING MARKETING PROBLEMS AND CASES 199 (14) A Case Analysis Framework 200 (7) Analyze and Record the Current Situation 201 (4) Analyze and Record Problems and Their Core Elements 205 (1) Formulate, Evaluate, and Record Alternative Courses of Action 206 (1) Select and Record the Chosen Alternative and Implementation Details 206 (1) Pitfalls to Avoid in Case Analysis 207 (1) Communicating Case Analyses 208 (4) The Written Report 209 (2) The Oral Presentation 211 (1) Conclusion 212 (1) SECTION III FINANCIAL ANALYSIS FOR MARKETING DECISIONS 213 (10) Financial Analysis 214 (8) Break-Even Analysis 214 (2) Net Present Value Analysis 216 (2) Ratio Analysis 218 (4) Conclusion 222 (1) SECTION IV DEVELOPING MARKETING PLANS 223 (12) A Marketing Plan Framework 224 (9) Title Page 225 (1) Executive Summary 225 (1) Table of Contents 226 (1) Introduction 226 (1) Situational Analysis 226 (1) Marketing Planning 226 (2) Implementation and Control of the Marketing Plan 228 (2) Summary 230 (1) Appendix---Financial Analysis 230 (3) References 233 (1) Conclusion 233 (2) Chapter Notes 235 (7) Index 242...”

Cost and management accounting : an introduction

Sumário: “...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...”

Case study research and applications : design and methods / Por Yin, Robert K.

Criminology today : an integrative introduction / Por Schmalleger, Frank

Sumário: “...492 (1) Notes 492 (5) CHAPTER 16 FUTURE DIRECTIONS 497 (16) Introduction 498 (6) Globalization 500 (1) Techniques of Futures Research 500 (1) Crime in the News: Technology Changing Organized Crime 501 (2) Theory versus Reality. ...”

Professional responsibility in a nutshell / Por Aronson, Robert H.

Sumário: “...reface v Table of Cases xxvii Table of Statutes xxxvii Table of Rules xli Table of Other Authorities lxvii Table of Authorities lxix PART I. THE STRUCTURE, SCOPE AND SUPERVISION OF THE LEGAL PROFESSION Introduction to Professional Responsibility 1 (11) The Meaning of Professional Responsibility 1 (6) Professionalism 7 (5) The Public Image of Lawyers 12 (7) Standards of Professional Responsibility 19 (8) The Role of the Organized Bar 27 (12) Development of the Organized Bar 27 (5) State Bar Associations; Mandatory Membership 32 (5) Committees on Professional Ethics 37 (2) Maintenance of Professional Standards: Admission and Disciplinary Standards and Procedures 39 (33) Regulation of the Legal Profession 40 (2) Nature of Professional Standards 42 (19) Competence Qualifications 42 (1) Education and Apprenticeships 42 (3) Professional Examinations 45 (2) Citizenship, Residence and Age Requirements 47 (3) Character Requirements 50 (1) Admission to Practice 50 (4) Constitutional Defenses to Moral Character Inquiries 54 (1) Disciplinary Proceedings 55 (6) Procedural Standards 61 (11) Admission Process 62 (2) Disciplinary Process 64 (8) The Duty to Ensure Competence: Professional Discipline, Malpractice Actions, Ineffective Assistance of Counsel Claims, Continuing Legal Education, and Specialization 72 (39) Introduction 72 (2) The Code of Professional Responsibility and the Model Rules of Professional Conduct 74 (4) Duty to Maintain One's Own Competence 74 (3) Duty to Assist the Profession in Maintaining Competence 77 (1) Professional Discipline 78 (3) Malpractice Liability 81 (9) Causes of Malpractice Explosion 82 (1) Frequently Recurring Malpractice Complaints 83 (1) ``Customer Relations'' 84 (1) Legal Negligence and Neglect 85 (3) Liability to Third Parties 88 (1) Limiting Liability 89 (1) Ineffective Assistance of Counsel 90 (8) Evolution of the Right to Effective Assistance 92 (2) Standards for Determining the Effectiveness of Counsel 94 (2) Procedural Limitations on Claims of Ineffective Assistance 96 (2) Rule 11 Sanctions 98 (2) Continuing Legal Education 100 (3) Voluntary Continuing Legal Education 101 (1) Mandatory Continuing Legal Education 101 (1) Criticisms of Continuing Legal Education 102 (1) Recertification Examinations 103 (1) Specialization 103 (7) Advantages and Disadvantages of Specialization 105 (2) Types of Specialization Plans 107 (1) Certification 107 (1) Indentification or Self-Designation 108 (1) Designation 108 (1) The ABA Model Plan (``Recognition'') 109 (1) Conclusion 110 (1) The Unauthorized Practice of Law 111 (34) Goals of Unauthorized Practice Laws 113 (2) The Law of Unauthorized Practice 115 (7) What Is the Practice of Law? ...”