5 resultados para Budget and accounts
em Aston University Research Archive
Resumo:
The service sector is an increasingly important source of job creation and economic wealth, and accounts for more than 75 per cent of the GDP of many developed economies. Yet there has been surprisingly little research into the relationship between market orientation and service firm performance. This editorial reviews the major research themes relating to market orientation and service firm performance and suggests an agenda for future research to improve understanding of this important marketing and management issue.
Resumo:
In construction projects, the aim of project control is to ensure projects finish on time, within budget, and achieve other project objectives. During the last few decades, numerous project control methods have been developed and adopted by project managers in practice. However, many existing methods focus on describing what the processes and tasks of project control are; not on how these tasks should be conducted. There is also a potential gap between principles that underly these methods and project control practice. As a result, time and cost overruns are still common in construction projects, partly attributable to deficiencies of existing project control methods and difficulties in implementing them. This paper describes a new project cost and time control model, the project control and inhibiting factors management (PCIM) model, developed through a study involving extensive interaction with construction practitioners in the UK, which better reflects the real needs of project managers. A set of good practice checklist is also developed to facilitate implementation of the model. © 2013 American Society of Civil Engineers.
Resumo:
The need for an adequate information system for the Highways Departments in the United Kingdom has been recognised by the report of a committee presented to the Minister of Transport in 1970, (The Marshall Report). This research aims to present a comprehensive information system on a sound theoretical basis which should enable the different levels of management to execute their work adequately. The suggested system presented in this research covers the different functions of the Highways Department, and presents a suggested solution for problems which may occur during the planning and controlling of work in the different locations of the Highways Department. The information system consists of:- 1. A coding system covering the cost units, cost centres and cost elements. 2. Cost accounting records for the cost units and cost centres. 3. A budgeting and budgetary control system covering, the different planning methods and procedures which are required for preparing the capital expenditure budget, the improvement and maintenance operation flexible budgets and programme of work, the plant budget, the administration budget, and the purchasing budget. 4. A reporting system which ensures that the different levels of management are receiving relevant and timely information. 5. The flow of documents which covers the relationship between the prime documents, the cost accounting records, budgets, reports and their relation to the different sections and offices within the department. A comprehensive cost units, cost centres, and cost elements codes together with a number of examples demonstrating the results of the survey, and examples of the application and procedures of the suggested information system have been illustrated separately as appendices. The emphasis is on the information required for internal control by management personnel within the County Council.
Resumo:
This paper considers the staging of violence, atrocities, and sexuality in the conduct of the war on terror. The piece discusses the manner in which the terms of the war on terror appear to shut down possible debate and examines the rhetorical and representational strategies that cause this. The paper argues that the war on terror includes a cultural project that seeks to create a consenting global audience. This cultural project appears more diffuse and less immediately instrumental than the military and diplomatic activities of this global battle. The piece argues that it is through the circulation of open secrets and accounts of torture and abuse that a global audience is constructed as both witness and participant in the practices and objectives of the war and that this positioning is designed to corral audience understanding into the suggested narratives of the proponents of the war. Este documento considera el escenario de la violencia, las atrocidades y la sexualidad en la conducta de la guerra contra el terror. El artículo plantea la manera en que los términos de la guerra contra el terror parecen suspender un posible debate y examina las estrategias retóricas y representativas que causaron esto. El documento plantea que la guerra contra el terror incluye un proyecto cultural que busca crear una audiencia global de común acuerdo. Este proyecto cultural parece más difuso y menos útil en el momento, que las actividades militares y diplomáticas de esta batalla global. El artículo sostiene que es mediante la circulación de secretos abiertos y de informes sobre la tortura y el abuso, que se forma una audiencia global tanto testigos como participantes de las prácticas y los objetivos de la guerra y que esa posición está designada a encerrar el conocimiento de la audiencia dentro de los relatos sugeridos por los proponentes de guerra.
Resumo:
Extensive numerical investigations are undertaken to analyze and compare, for the first time, the performance, techno-economy, and power consumption of three-level electrical Duobinary, optical Duobinary, and PAM-4 modulation formats as candidates for high-speed next-generation PONs supporting downstream 40 Gb/s per wavelength signal transmission over standard SMFs in C-band. Optimization of transceiver bandwidths are undertaken to show the feasibility of utilizing low-cost and band-limited components to support next-generation PON transmissions. The effect of electro-absorption modulator chirp is examined for electrical Duobinary and PAM-4. Electrical Duobinary and optical Duobinary are powerefficient schemes for smaller transmission distances of 10 km SMFs and optical Duobinary offers the best receiver sensitivity albeit with a relatively high transceiver cost. PAM-4 shows the best power budget and costefficiency for larger distances of around 20 km, although it consumes more power. Electrical Duobinary shows the best trade-off between performance, cost and power dissipation.