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...

Die Befristung von Arbeitsverträgen hat in den letzten Jahren zunehmend an Bedeutung gewonnen. In der Folge wird auch intensiv über die positiven wie negativen Effekte dieser Beschäftigungsform diskutiert. Die Debatte beschränkt sich jedoch im Wesentlichen auf Arbeitsmarktaspekte und die...

The purpose of this study is to develop a methodology in measuring productivity growth by decomposing it into technical change and technical efficiency change in India's paper industry. The prime objective of this article is to assess the impact of liberalization on productivity growth of...

This article analyzes the horizontal productivity spillover effects of foreign ownership on Turkish firms that are among the top 500 industrial enterprises in Turkey. Using a panel of 215 firms over the period 2004-2008, we find that domestic firms benefit from productivity spillovers from...

This paper exploits the episode provided by the mass migration from the former Soviet Union to Israel in the 1990s to study the effect high skill immigration on productivity. Using a unique data set on manufacturing firms, I investigate directly whether firms and industries with a higher...

Empirical applications for assessing the efficiency in cultural organizations are still scarce. In this paper, we use a non-radial, output-oriented, DEA model for assessing the efficiency of a sample of 292 Musical Societies in the Valencian Community. The interest in this type of cultural...

This paper contributes with an empirical analysis, using a sample of farms, on the influence of size on cost behaviour under operational and tactical flexibility. Results indicate that small farms behave advantageously with respect to biggest farms in situations of operational and tactical...