This study compares activity-based costing (ABC) model and traditional costing method in Malaysia. Activity based costing (ABC) which was developed into the manufacturing/service sectors in Malaysia. It calculates the cost and performance of activities, resources and cost objects. It can be...

Most road accidents in Chile (causing about 1,600 deaths per year) are linked to speeding. A widely used control mechanism all over the world, the speed detectors, enabled in the middle of the 1990’s was then suddenly prohibited in Chile through the enactment of a law justified on the idea...

Through this paper the author discusses the phenomenon of excessive Government borrowing and the factors that lead Governments to be so dependent on financial markets. It is argued that the combined effect of unregulated financial intermediaries, hedge funds and Credit Rating Agencies in...

n agents located along a river generate residues that then require cleaning to return the river to its natural state, which entails some cost. We propose several rules to distribute the total pollutant-cleaning cost among all the agents. We provide axiomatic characterizations using properties...

Following the extra ordinary decision to bail in the unsecured depositors and restructure the two main banks and the near complete destruction of the country’s economic business model as an International Financial Centre, the author considers the changes necessary to rebuild the economy of...

In this paper, a fuzzy multiobjective mathematical programming model for operational transport planning in a supply chain is presented. The objectives of the proposed model are the minimization of the number of used trucks and the total inventory level, by considering vehicle capacities as a...

This paper presents a critical analysis of some of the techniques which are applied in practice to obtain composite indicators from a previous sub-indicator system. In studying each methodology, we identify the advantages and disadvantages associated with them, paying particular attention to...

This paper analyzes the importance of having a network of stations adapted to vehicles carrying dangerous goods. In the r̄st place, it is studied the current demand which is offered by the existing parking areas, and in the second place, it is explained a maximum coverage location model in...

The generalized truck-and-trailer routing problem (GTTRP) constitutes a uniēd model for vehicle routing problems with trailers and a fixed lorry-trailer assignment. The GTTRP is a generalization of the truck-and-trailer routing problem (TTRP), which itself is an extension of the well-known...

In this paper we investigate how to allocate the available budget for agri-environmental measures to maximise environmental benefits and to minimise potential negative side effects resulting for farmers from the implementation of agri-environmental measures. According to the governmental and EU...