Activity based costing, time-driven activity based costing and lean accounting: differences among three accounting systems' approach to manufacturing

Choosing an appropriate accounting system for manufacturing has always been a challenge for managers. In this article we try to compare three accounting systems designed since 1980 to address problems of traditional accounting system. In the first place we are going to present a short overview on background and definition of three accounting systems: Activity Based costing, Time-Driven Activity Based Costing and Lean Accounting. Comparisons are made based on the three basic roles of information generated by accounting systems: financial reporting, decision making, and operational control and improvement. The analysis in this paper reveals how decisions are made over the value stream in the companies using Lean Accounting while decisions under the ABC Accounting system are taken at individual product level, and finally we will show how TD-ABC covers both product and process levels for decision making. In addition, this paper shows the importance of nonfinancial measures for operational control and improvement under the Lean Accounting and TD-ABC methods whereas ABC relies mostly on financial measures in this context.

Functional roles of HypC and HupK in the biosynthesis of [NiFe] hydrogenase in Rhizobium leguminosarum.

Some rhizobia induce a hydrogen (H2)-uptake system with a [NiFe] hydrogenase along with nitrogenase to recover part of the energy lost as H2. Biosynthesis of NiFe hydrogenases is a process that ocurrs in the cytoplasm, where a number of auxiliary proteins (products of hup and hyp genes) are required to synthesize and insert the metal cofactors into the enzyme structural units. Although HypC is expressed in all hydrogenase systems, HupF and HupK are found only in bacteria that express the hydrogenase in the presence of oxygen (O2). Co-purification experiments have demonstrated HypC-HupK and HypC-HupL interactions. Results have shown that some conserved residues from HypC and HupK play a protective role of hydrogenase against the presence of O2.

Effects of soluble humic acids on the uptake of heavy metals by Vetiveria zizanioides (L.) Nash in contaminated mining soils

In the past, mining wastes were left wherever they might lie in the surroundings of the mine area. Unfortunately, inactive and abandoned mines continue to pollute our environment, reason why these sites should be restored with minimum impact. Phytoextraction is an environmental-friendly and cost-effective technology less harmful than traditional methods that uses metal hyperaccumulator or at least tolerant plants to extract heavy metals from polluted soils. One disadvantage of hyperaccumulator species is their slow growth rate and low biomass production. Vetiveria zizanioides (L.) Nash, perennial species adapted to Mediterranean climate has a strong root system which can reach up to 3 m deep, is fast growing, and can survive in sites with high metal levels (Chen et al., 2004). Due to the fact that metals in abandoned mine tailings become strongly bonded to soil solids, humic acids used as chelating agents could increase metal bioavailability (Evangelou et al., 2004; Wilde et al., 2005) and thereby promote higher accumulation in the harvestable parts of the plant. The objective of this study was to examine the performance of humic acid assisted phytoextraction using Vetiveria zizanioides (L.) Nash in heavy metals contaminated soils.

Availability and uptake of trace elements in a forage rotation under conservation and plough tillage

After 14 years under conventional plough tillage (CT) or conservation minimum tillage (MT), the soil available Al, Fe, Mn, Cu and Zn (0-5, 5-15 and 15-30 cm layers) and their plant uptake were evaluated during two years in a ryegrass-maize forage rotation in NW Spain (t emperate-humid region). The three-way ANOVA showed that trace element concentrations in soil were mainly influenced by sampling date, followed by soil depth and tillage system (35-73 %, 7-58 % and 3- 11 % of variance explained, respectively). Excepting for Fe (CT) and Al (CT and MT), the elemental concentrations decreased with depth, the stratification being stronger under MT. For soil available Al, Fe, Mn and Cu, the concentrations were higher in CT than in MT (5-15 and 15-30 cm layers) or were not affected by tillage system (0-5 cm). In contrast, the available Zn contents were higher in MT than CT at the soil surface and did not differ in deeper layers. The concentration of Al, Fe and Cu in crops were not influenced by tillage system, which explain 22 % of Mn variance in maize (CT > MT in the more humid year) and 18 % of Zn variance in ryegrass (MT > CT in both years). However, in the summer crop (maize) the concentrations of Fe, Mn and Zn tended to be higher in MT than in CT under drought conditions, while the opposite was true in the year without water limitation. Therefore, under the studied conditions of climate, soil, tillage and crop rotation, little influence of tillage system on crop nutritive value would be expected. To minimize the potential deficiency of Zn (maize) and Cu (maize and ryegrass) on crop yields the inclusion of these micro-nutrients in fertilization schedule is reco mmended, as well as liming to alleviate Al toxicity on maize crops.