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Recently, time equation-based costing has been developed as a cost modelling approach in which activity times are calculated using time equations. Drawing on mathematical statistics, this paper develops a risk analysis approach and shows how it can be used to determine the impact of measurement...
Persistent link: https://www.econbiz.de/10004982913
The academic accounting literature has established that the conditions under which costing systems in general and Activity Based Costing (ABC) in particular provide accurate costs are very stringent. Less is known, however, about the nature, level and bias of costing errors and their...
Persistent link: https://www.econbiz.de/10004983023
This study compares ex ante estimates of the direct costs of individual regulations to ex post assessments of the same regulations. Our review of more than two dozen environmental and occupational safety regulations indicates that ex ante estimates of total (direct) costs have tended to exceed...
Persistent link: https://www.econbiz.de/10009445419
For Software Applications, the 1990s was characterised by the implementation of ERP systems across Multinational organizations...
Persistent link: https://www.econbiz.de/10005843548
controlled. Drug resistance exacerbates the welfare difference between monopoly and first best outcomes. Nevertheless, because … the negative externalities from resistance compete with the positive externalities of treatment, a mixed competition …
Persistent link: https://www.econbiz.de/10005827275
Resistance to change is not a new concept in economic literature (Coch and French 1948, Boulding 1956). However, in the … acknowledged that resistance characterizes institutions, organizations and the mind, we suggest that the convergence toward such … counterparts of economic behavior into account. We finally reinterpret resistance to change as a heuristic that helps manage the …
Persistent link: https://www.econbiz.de/10005835904
Persistent link: https://www.econbiz.de/10011149039
from Bt crops will be reduced or even eliminated if pests develop resistance to these toxins so that Bt crops are less or … no longer effective. Although field resistance to Bt crops has not yet been found in the continental U.S., resistance to … has been devoted to developing management programs to prevent, delay or even reverse the spread of resistance. The …
Persistent link: https://www.econbiz.de/10009021525
Land acquisition and involuntary displacement continue to result in great distress and resistance – and often …
Persistent link: https://www.econbiz.de/10009321453
small landholders. Empirically, we find that resistance to the introduction of an effective water-charging regime is … greatest amongst the largest landholders. Resistance to the regulation of common resources may be sourced in the manner in …
Persistent link: https://www.econbiz.de/10010747547