Результаты поиска - (functional OR functions) relationship model

Database systems : introduction to databases and data warehouses / по Jukic, Nenad

Оглавление: “...Machine generated contents note: ch. 1 Introduction Initial Terminology Steps in the Development of Database Systems Database Requirements Collection, Definition, and Visualization Database Modeling Database Implementation Developing Front-End Applications Database Deployment Database Use Database Administration and Maintenance The Next Version of the Database Database Scope People Involved with Database Systems Database Analysts, Designers, and Developers Front-End Applications Analysts and Developers Database Administrators Database End Users Operational versus Analytical Databases Relational DBMS Book Topics Overview Key Terms Review Questions ch. 2 Database Requirements And ER Modeling Introduction Basic ER Modeling Constructs Entities Attributes (Unique and Non-Unique) Relationships Cardinality Constraints Types of Relationships (Maximum Cardinality-Wise). ...”

Database concepts / по Kroenke, David M.

Оглавление: “...16 (6) Functions of an Application Program 17 (1) Functions of a DBMS 18 (1) Definition and Components of a Database 19 (2) Desktop Versus Organizational Database Systems 21 (1) How to Build a Database System 22 (2) Building a Data Model 22 (1) Creating a Database Design 23 (1) Implementing a Database 24 (1) Summary 24 (2) Review Questions 26 (1) Exercises 27 (1) Garden Glory Project Questions 28 (1) James River Jewelry Project Questions 28 (2) The Relational Model 30 (24) Chapter Objectives 30 (1) Relations 31 (2) A Sample Relation and Two Nonrelations 31 (1) A Note on Terminology 32 (1) Types of Keys 33 (8) Composite Keys 34 (1) Primary and Candidate Keys 34 (1) Foreign Keys and Referential Integrity 34 (4) Surrogate Keys 38 (3) Functional Dependencies and Normalization 41 (6) Functional Dependencies 41 (1) Primary and Candidate Keys Revisited 42 (1) Normalization 43 (1) Relational Design Principles 44 (1) Normalization Examples 44 (3) The Problem of Null Values 47 (1) Summary 48 (1) Review Questions 49 (1) Exercises 50 (1) Garden Glory Project Questions 51 (1) James River Jewelry Project Questions 52 (2) Structured Query Language 54 (31) Chapter Objectives 54 (1) A Sample Database 55 (2) SQL for Data Definition 57 (4) Defining Primary Keys with the ALTER TABLE Statement 59 (1) Defining Foreign Keys with the ALTER TABLE Statement 59 (1) Submitting SQL to the DBMS 59 (1) DROP Statements 60 (1) SQL for Relational Query 61 (14) Reading Specified Columns from a Single Table 62 (1) Reading Specified Rows from a Single Table 62 (2) Reading Specified Columns and Specified Rows from a Single Table 64 (1) Ranges, Wildcards, and Nulls in WHERE Clauses 65 (1) Sorting the Results 66 (1) SQL Built-In Functions 67 (2) Built-In Functions and Groupings 69 (1) Querying Multiple Tables with Subqueries 70 (1) Querying Multiple Tables with Joins 71 (3) Outer Joins 74 (1) SQL for Relational Data Modification 75 (3) Inserting Data 75 (1) Modifying Data 76 (1) Deleting Data 77 (1) Summary 78 (1) Review Questions 79 (2) Exercises 81 (1) Garden Glory Project Questions 81 (1) James River Jewelry Project Questions 82 (3) PART 2 DATABASE DESIGN AND MANAGEMENT 85 (80) Data Modeling and the Entity-Relationship Model 86 (24) Chapter Objectives 86 (1) The Requirements Stage 87 (1) The Entity-Relationship Data Model 88 (6) Entities 88 (1) Attributes 89 (1) Identifiers 89 (1) Relationships 90 (1) Three Types of Binary Relationships 90 (1) Recursive Relationships 91 (1) Entity-Relationship Diagrams 92 (1) Weak Entities 92 (2) Unified Modeling Language Entity-Relationship Diagrams 94 (2) UML Entities and Relationships 94 (1) UML Representation of Weak Entities 95 (1) An Example 96 (10) Heather Sweeney Designs 96 (1) The Seminar Customer List 97 (1) The Customer Form Letter 98 (3) The Sales Invoice 101 (2) Attribute Specifications 103 (1) Business Rules 103 (1) Validating the Data Model 104 (2) Summary 106 (1) Review Questions 107 (1) Exercises 108 (1) Garden Glory Project Questions 108 (1) James River Jewelry Project Questions 109 (1) Database Design 110 (25) Chapter Objectives 110 (1) Representing Entities with the Relational Model 111 (6) Normalization, Second Verse 112 (1) Normal Forms 113 (1) Domain/Key Normal Form 113 (1) Using Normalization Criteria 114 (1) Denormalization 115 (1) Representing Weak Entities 115 (2) Representing Relationships 117 (10) Representing One-to-One Relationships 117 (2) Questionable One-to-One Relationships 119 (1) Representing One-to-Many Relationships 119 (2) Representing Many-to-Many Relationships 121 (2) Representing Recursive Relationships 123 (4) Database Design at Heather Sweeney Designs 127 (4) Weak Entities 128 (1) Relationships 128 (1) Enforcing Referential Integrity 129 (2) Summary 131 (1) Review Questions 131 (2) Exercises 133 (1) Garden Glory Project Questions 133 (1) James River Jewelry Project Questions 134 (1) Database Administration 135 (30) Chapter Objectives 135 (1) The Database Processing Environment 136 (4) Queries, Forms, and Reports 136 (1) Internet Application Processing 137 (1) Client/Server and Traditional Application Processing 138 (1) Stored Procedures and Triggers 138 (1) The Need for Control, Security and Reliability 139 (1) Concurrency Control 140 (10) The Need for Atomic Transactions 140 (1) Concurrent Transaction Processing 141 (2) The Lost Update Problem 143 (1) Concurrency Problems: Dirty Reads, Inconsistent Reads, Phantom Reads 143 (1) Resource Locking 144 (1) Lock Terminology 144 (1) Serializable Transactions 145 (1) Deadlock 145 (1) Optimistic Versus Pessimistic Locking 146 (1) Declaring Lock Characteristics 147 (1) Consistent Transactions 148 (1) Transaction Isolation Level 149 (1) Database Security 150 (3) Processing Rights and Responsibilities 150 (1) DBMS Security 151 (1) Application Security 152 (1) Database Backup and Recovery 153 (4) Recovery via Reprocessing 153 (1) Recovery via Rollback and Rollforward 154 (3) Additional DBA Responsibilities 157 (1) Summary 158 (1) Review Questions 159 (2) Exercises 161 (1) Garden Glory Project Questions 162 (1) James River Jewelry Project Questions 163 (2) Appendix Database Processing with Microsoft Access 165 (40) Appendix Objectives 165 (1) Database Schema for Carbon River Construction 166 (2) Carbon River Schema Data Structure Diagram 167 (1) Column Design 167 (1) Creating Tables and Relationships Using Access 168 (7) Creating Tables 170 (1) Creating Relationships 171 (4) Creating Queries and SQL Statements 175 (6) Creating Simple Queries with the Graphical Tool 175 (5) Action Queries 180 (1) Creating Access Data Entry Forms 181 (9) Creating a Simple Form 181 (2) Using Default Values and Combo Boxes with Forms 183 (5) Looking Up Nonkey Data 188 (2) Creating Access Reports 190 (7) Banded Report Writers 190 (2) Computations in Reports 192 (1) Parameterized Reports 193 (4) Summary 197 (1) Review Questions 198 (2) Exercises 200 (1) Garden Glory Project Questions 201 (1) James River Jewelry Project Questions 202 (3) Glossary 205 (9) Index 214...”

Database systems : an application-oriented approach по Kifer, Michael

Оглавление: “...Features of Modern Database and Transaction Processing SystemsMajor Players in the Implementation and Support of Database and Transaction Processing SystemsDecision Support Systems-OLAP and OLTP Chapter 2 The Big PictureCase Study: A Student Registration SystemIntroduction to Relational DatabasesWhat Makes a Program a Transaction-The ACID PropertiesBibliographic NotesExercises PART TWO Database Management Chapter 3 The Relational Data ModelWhat Is a Data Model?The Relational ModelSQL-Data Definition SublanguageBibliographic NotesExercises Chapter 4 Conceptual Modeling of Databases with Entity-Relationship Diagrams and the Unified Modeling LanguageConceptual Modeling with the E-R ApproachEntities and Entity TypesRelationships and Relationship TypesAdvanced Features in Conceptual Data ModelingFrom E-R Diagrams to Relational Database SchemasUML: A New Kid on the BlockA Brokerage Firm ExampleCase Study: A Database Design for the Student Registration SystemLimitations of Data Modeling MethodologiesBibliographic NotesExercises Chapter 5 Relational Algebra and SQLRelational Algebra: Under the Hood of SQLThe Query Sublanguage of SQLModifying Relation Instances in SQLBibliographic NotesExercises Chapter 6 Database Design with the Relational Normalization TheoryThe Problem of RedundancyDecompositionsFunctional DependenciesProperties of Functional DependenciesNormal FormsProperties of DecompositionsAn Algorithm for BCNF DecompositionSynthesis of 3NF SchemasThe Fourth Normal FormAdvanced 4NF DesignSummary of Normal Form DecompositionCase Study: Schema Refinement for the Student Registration SystemTuning Issues: To Decompose or Not to Decompose?...”

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

Оглавление: “...Strategic Responsibilities Organizational Authority e-Commerce Organizational Structures The Materials Management Organization The Supply Chain Management Structure Organizing with Cross-Functional Teams Budgeting and Staffing Summary Appendix A Benefits Resulting from Cross-Functional Teams Challenges and Problems with the Cross-Functional Approach Prerequisities to Successful Cross-Functional Teams Team Development and Training Appendix B: The Professional Organizations of Supply Chain Management Endnotes Suggested Reading Chapter 3 Supply Management: An Organization Spanning Activity Supply Management's Relations with Other Departments Supply Management and Engineering Supply Management and Manufacturing and Operations Supply Management and Quality Supply Management and Marketing Supply Management and Finance Supply Management and Information Technology (IT) Supply Management and Logistics Supply Management and Accounts Payable Supply Management and Lawyers Supply Management in Non-Manufacturing Organizations Supply Management in Government Supply Management and the External Environment Business Relationships Monitoring the Supply Environment Completing the Supply Chain Linkage: Supplier Integration with the Customer Summary Endnotes Suggested Reading Chapter 4 A Portfolio of Relationships A Transformation in Relationships Transactional Relationships Collaborative and Alliance Relationships Collaborative Relationships Supply Alliances Which Relationship Is Appropriate? ...”

The science of psychology : an appreciative view / по King, Laura A.

Оглавление: “...Health psychology Biopsychosocial model Relationship between the mind and body Positive life changes Theoretical models of change Stages of change model Tools for effective life change Self-efficacy Motivation Religious faith Cultivating good habits Controlling stress Becoming physically active Eating right Quitting smoking Practicing safe sex Integrating psychology and health and wellness...”

An Introduction to social psychology : global perspectives / по Alcock, James

Оглавление: “...Attitudes, ideologies and values The nature of attitudes Measuring attitudes Ideology Personal and social values Character values Functions of attitudes The relationship between attitudes and behaviour A final note Summary Further reading Weblinks pt. ...”

Structured techniques : the basis for CASE / по Martin, James

Оглавление: “...3 (12) Objectives 3 (5) Evolution 8 (3) Mathematical Rigor 11 (1) CASE: Computer-Aided Systems Engineering 12 (1) Important Characteristics 13 (1) Loyalty to Old Techniques 13 (2) 2 Philosophies of Structured Techniques 15 (22) Introduction 15 (1) Basic Principles 15 (5) Basic Principles of Software Engineering 20 (3) The Data-Base Environment 23 (1) Automation of Analysis, Design, and Coding 24 (2) Graphics 26 (1) Provably Correct Constructs 26 (1) Management of Complexity 27 (1) Changing Computer Languages 28 (1) End-User Involvement 28 (2) User-Friendly Structured Techniques 30 (1) The Design Process 30 (7) PART II PROGRAMMING METHODOLOGIES 37 (72) 3 Structured Programming 37 (8) The Shift to Software 37 (1) Introduction of Structured Programming 38 (1) GO TO-less Programming 38 (1) Objectives 39 (1) Definitions 39 (6) 4 Structured Programs 45 (22) Properties of a Structured Program 45 (1) Limited Control Constructs 45 (3) Nested IF 48 (1) Case Statement 49 (1) Escape 50 (1) Highest-Level Control Constructs 50 (1) Standardized Module Format 51 (1) Hierarchical Organization 51 (1) Program Control Structure 52 (1) Program Paths 53 (1) Documentation 54 (5) Indentation 59 (1) Structured Coding Standards 59 (8) 5 Modular Programming and Control of Complexity 67 (16) Divide and Conquer 67 (1) Program Modules 67 (1) Black Box Model 68 (1) Modularization Schemes 68 (2) Module Size 70 (1) Complexity Metrics 70 (5) Module Relationships 75 (5) Program Shape 80 (3) 6 Programming by Stepwise Refinement 83 (8) Changing Programming from Craft to Science 83 (1) Stepwise Refinement 83 (1) Levels of Abstraction 84 (1) An Example of the Refinement Process 85 (6) 7 Top-Down, Bottom-Up, and Structured Programming 91 (12) Structured Programming Methodologies 91 (1) Top-Down Programming 91 (4) Bottom-Up Versus Top-Down Programming 95 (1) Bottom-Up Programming 96 (2) Choosing a Development Approach 98 (1) Combinations 99 (4) 8 Commentary on Structured Programming Methodologies 103 (6) The Problem of Programming in the Large 103 (1) Program Complexity 103 (1) The Absence of Rigor 104 (1) Recommendation 105 (4) PART III DIAGRAMMING TECHNIQUES 109 (290) 9 Diagrams and Clear Thinking 109 (14) Introduction 109 (1) Changing Methods 110 (1) Categories of Structured Diagrams 111 (1) End-User Involvement 111 (6) Program Documentation Tools 117 (1) Utility of Documentation 118 (2) Computer-Aided Diagramming 120 (1) Functions of Structured Diagrams 120 (3) 10 Forms of Structured Diagrams 123 (26) Introduction 123 (1) Forms of Tree Structure 123 (2) Inhibition of Change 125 (1) Left-to-Right Trees 126 (5) Sequence of Operations 131 (1) Mesh-Structured Diagrams 131 (2) COW Charts 133 (1) Nested Charts 134 (4) Data-Model Charts 138 (3) Root Nodes 141 (1) Find the Trees 142 (3) Computer Magic 145 (1) Symbols with Obvious Meaning 145 (3) Summary 148 (1) 11 Data Flow Diagrams 149 (16) Introduction 149 (1) Defining Data Flow 149 (1) Components of a DFD 149 (3) Leveling a DFD 152 (2) Process Specification and Data Dictionary 154 (1) Gane and Sarson Notation 155 (3) Use of Computer Graphics 158 (5) Commentary 163 (1) Data Layering 164 (1) 12 Three Species of Functional Decomposition 165 (16) Introduction 165 (1) Levels of Thoroughness in Functional Decomposition 165 (1) Species I Functional Decomposition: Corporate Model 166 (4) Species II Functional Decomposition 170 (6) Species III Functional Decomposition 176 (1) Commentary 177 (4) 13 Structure Charts 181 (10) Hierarchical Diagram 181 (1) Components of a Structure Chart 181 (2) Control Relationships 183 (1) Common Modules 183 (1) Library Modules 184 (1) Data Transfer 184 (2) Sequence, Selection, and Iteration 186 (2) Transaction Center 188 (1) Computer Graphics 188 (3) 14 HIPO Diagrams 191 (6) Introduction 191 (1) Diagram Components 192 (2) Analysis and Design Tools 194 (1) Commentary 194 (3) 15 Warnier-Orr Diagrams 197 (10) Introduction 197 (1) Representation of Data 197 (2) Representation of Program Structure 199 (2) Critique of Warnier-Orr Diagrams 201 (6) 16 Michael Jackson Diagrams 207 (12) Introduction 207 (1) Tree-Structure Diagrams 207 (2) Data-Structure Diagrams 209 (2) Program-Structure Diagrams 211 (1) System Network Diagram 212 (1) From Data to Programs 213 (1) Critique of Jackson Diagrams 214 (5) 17 Flowcharts 219 (8) Overview Versus Detailed Structure 219 (1) Flowcharts 220 (2) Flowchart Symbols 222 (1) Critique of Flowcharts 222 (5) 18 Structured English and Pseudocode 227 (12) Introduction 227 (1) Why Should English Be Structured? ...”

Investment analysis and portfolio management по Ranganatham, M.

Оглавление: “...Legislation Governing SEBI Functions Primary Market Regulation Issue of Shares Pricing by Companies Issuing Securities Promoters' Contribution Other Issue Requirements Pre-issue Obligations Contents of the Prospectus Post-issue Obligations Regulation on Employee Stock Option Scheme (ESOS)/Employee Stock Purchase Scheme (ESPS) Issue of Sweat Equity by a Listed Company Secondary Market Regulations Insider Trading Buyback of Shares Buyback through Tender Offer/Buyback of Odd Lot Specified Securities Buyback from Open Market Buyback through Stock Exchange Buyback through Book Building Substantial Acquisition of Shares or Voting Rights or Control in a Listed Company Bail out Takeovers Regulation for Mutual Funds Regulations on Derivatives Trading Summary Concepts Short Questions Essay Questions Appendix Case Study Chapter 4: Services of Intermediaries Brokers Sub-broker Dealing/Trading Member of a Derivative Segment Investment Management Company Fund Managers Merchant Bankers Issue Managements Advisory Services Financial Services Market Operations Credit Rating Agencies Investment Banks Regulatory Bodies Auditing Bodies Stock Depositories Technology Providers/Internet Providers Bandwidth Optimisation Scalability and Robustness of the Trading System Intergration with Third Party Systems Broadband Narrowband Electronic Communications Networks e-Customer Relationship Managements Summary Concepts Short Questions Essay Questions Appendix Chapter 5: Investment Opportunities Investment Avenues Corporate Securities Equity Shares Rights Issue of Equity Preference Shares Debentures and Bonds Depsitory Receipts (GDRs/ADRs) Warrants Derivatives Deposits. ...”

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

Оглавление: “...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...”

The transformation of human rights fact-finding /

Оглавление: “...Land -- The bigness of big data : samples, models, and the facts we might find when looking at data / Patrick Ball -- Mobile phones, social media, and big data in human rights fact-finding : possibilities, challenges, and limitations / Jay D. ...”

Cost and management accounting : an introduction

Оглавление: “...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...”

Nonprofit organizations : theory, management, policy / по Anheier, Helmut K.

Оглавление: “...Against this background, the chapter considers the governance of nonprofit organizations; reviews the role of the board, and the relationship between the board and management; examines the different forms of accountability; and explains the role of transparency.Chapter 16This chapter considers the different models and types of relationships non-profit organizations have with the state in terms of funding and contracting, regulation, and consultation. ...”