... market price decreases The importance of understanding the impact ofthe increasing costs motivates the thesis to investigate the nature of cost accounting systemsinthe agricultural firms which ... significance ofthe study, the scope ofthe study, and finally the structure ofthe thesis 1.2 Background ofthe Study Accounting researchers have argued that the development of cost accounting systems ... Significance of Cost Accounting Systems 66 3.2.5 Cost Accounting Systems 68 Review ofthe Literature Related to Cost Accounting Systems 77 3.3.1 Cost Accounting Systemsinthe Manufacturing Sector...
... 1.3 Kinh nghiệm chiến lược Marketing du lịch nước 12 1.3.1 Chương trình chiến lược Marketing du lịch đại 12 1.3.2 Kinh nghiệm thực chiến lược Marketing du lịch nước 13 1.3.2.1 Marketing ... xãy tương lai 1.3.2 Kinh nghiệm thực chiến lược Marketing du lịch nước: Tư tưởng Marketing giới phát triển theo ba xu hướng chính: Xu hướng Mỹ: Chú trọng phát triển Marketing theo hướng nghiên cứu ... TRƯỜNG ĐẠI HỌC KINH TẾ THÀNH PHỐ HỒ CHI MINH LÊ MẠNH HÀ Cao học kinh tế K.14 - Dalat ĐỊNH HƯỚNG CHIẾN LƯỢC MARKETING DU LỊCH DALAT - LÂM ĐỒNG ĐẾN NĂM 2020 Chuyên ngành : Quản trị kinh doanh Mã số...
... meaning that assuming the null hypothesis (NH) is true, the observed difference is likely to occur by chance 5% ofthe time The chance of inaccurately accepting a positive finding (rejecting the ... confounding factors for the entire sample at the beginning ofthe study If that entire sample is analyzed at the end ofthe study, there should be no confounding bias However, if some of that ... extent the kinds of participants in whom an intervention was evaluated, a leap of faith is always required when applying any study findings to the population with the condition In taking this...
... make the percentage of errors increase In terms of error causes, the following findings have been obtained: - Most of errors collected belong to intralingual category and there are three main causes ... researchers in teaching and designing syllabuses Inthe first place, one ofthe functions of EA is to identify the causes ofthe learner 's errors which are very useful for teaching and learning languages ... school students intheuseof subject- verb agreement in English writing Aims ofthe study The study reported in this thesis aims to: - Identify the errors in using SVA in English writing made by...
... described inthe sentence Second, it causes the filling of empty slots appearing in either the enabled act or Inthe enabling act, wherever one left a slot unspecified, and the other had that ... i s f i n d s the contents o f the bottle mentioned inthe first clause ofthe sentence Thls expectation was set up by a demon called the CONTENTS-FINDER when the description ofthe open bottle, ... link in that chain Furthermore, one cannot always rely on the text to indicate where causal relationships exist The sentence "John opened the bottle and poured the wine." must ultimately be Interpreted...
... capable of modeling the morphology ofthe toba, would not work effectively The effectiveness of a grammar is a measure of their productivity (Heintz, 1991) Taking into account the productivity of ... From the point of view ofthe morphologic typology it presents characteristics of a polysynthetic agglutinative language In this language the verb is the morphologically more complex wordclass The ... prefixes Inthe next example the suffixation ofthe reflexive (−l at) forces theuseofthe active person with prefixes ofthe voice medium class because the agent is affected by the action Example (a)...
... assessment relying on the information involved inthe statistics 2.2.3 The role the innovation of management accounting Nowadays, modern corporations manage and maintain their prosperity inthe intensive ... progress in risk management Ongoing operating network expansion to meet the demands of everincreasing customer numbers In 2010, Techcombank continued reinforcing and investing in non-financial innovations, ... management accounting innovations in business ofthe surveyed staff in making decisions Question 12 inquiry the difficulties when applying management accounting innovations In section III, there are...
... frequency In search ofthe meaning of a single “A” rating in terms of a one year probability of default we will thus have to make useof a theoretical model that rests on certain assumptions about the ... the same rating grade at the beginning of a year Y In our case N Y denotes the number of entities rated “A” at the beginning of year Y The cohort method simply records the number of entities ... 99% confidence interval The column “average DF” is an estimated average using in occurrences at the midpoint ofthe first interval and in occurrences at the midpoint ofthe second These averages...
... flowsheet of a brewing process In brewing the thermal energy requirement is largely determined by the brew house Inthe brewhouse mashing, wort ACCEPTED MANUSCRIPT preheating and wort boiling constitute ... behaviour and integration possibilities into the existing energy system were key parameters influencing the choice between either one of them The characteristic of breweries having spent grains as a ... example of such an intelligent “energy swing” is theuseofthe hot brewing water for preheating the wort and the consequent use as brew water Practical networks deviate from theoretic design because...
... applicability of Neuber's rule inthe local strain approach The layout ofthe thesis is as follows Chapter contains a review of research regarding the prediction of fatigue crack initiation, includinp ... to initial overioads applied to the smooth specimens used to generate the strain-life curve The rationale behind theuseof prestrained data in spectrum loading is to take into account the influence ... arbitrarily defined by the user The definition of fatigue crack initiation therefore varies inthe literature For instance, it is defined as the number of cycles to grow a crack 2-3 mm long in (SAE,...
... largest relative increase inthe error index occurs Results The correlations between variables used inthe analyses are shown in Table Because ofthe orthogonal nature ofthe within-subjects design, ... each pair of individuals, divided by the number of individuals inthe group The clusters consisted of those individuals who, when combined together, generated the lowest squared deviation (the least ... 40% ofthe labor force consists of members of dual-income households (Zedeck, 1992) Therefore, since the work/family issue is becoming increasingly important and potentially offers recruiting...
... practical to influence community-based practice When testing the effect of local opinion leaders inthe outpatient setting, the generalizability ofthe intervention is of utmost concern Thus, the focus ... increasing the prescribing of proven therapies for CAD patients are needed The potential role of point -of- care reminders and opinion leaders in closing care gaps In looking for a simple, effective ... Guidelines from the American College of Physicians, the American Heart Association, and the American College of Cardiology recommend theuseof beta-blockers as first-line therapy for angina in...
... CI: 0.60-0.94) The level of functioning was assessed by useofthe split version ofthe Global Assessment of Functioning scale (GAF) [18] The GAF rating was carried out by the investigators, ... during the same time period [9,11,22,23], but was in line with other study reports [24] Theuseof FGA as a primary therapeutic agent was relatively infrequent in our study The variation in prescription ... collecting data, analysis, drafting and revising the manuscript OAA: conception ofthe study, collecting data, analysis, drafting and revising the manuscript JIR: conception ofthe study and revising...
... There is currently insufficient evidence to recommend the routine useof BIS monitors inthe PICU, even in those patients who are receiving neuromuscular blocking agents Competing interests The ... highlight the inadequacy of clinical scoring systemsinthe assessment of sedation in those receiving neuromuscular blocking agents Conclusion 26 Triltsch and colleagues [1] have demonstrated that the ... determine the level of sedation in pediatric intensive care unit patients: a prospective study Crit Care 2005, 9:R9-R17 Crain N, Slonim A, Pollack MM: Assessing sedation inthe pediatric intensive...
... but these swings should be minimally responsive to volume infusion because they are minimally related to right heart filling Based on the above analysis, how can the poor predictive values of PPV ... change in stroke volume Theuseof percentage change could thus have obscured what was happening, especially considering that there were progressive increases inthe stroke volumes Two other factors ... this cause of PPV is not volume responsive These studies further emphasize the limited usefulness of ventilatory-induced changes in arterial pressure for predicting volume responsiveness There...
... cleavage of soluble fibrinogen The a is the angle between the tangent line drawn from the horizontal base line to the beginning ofthe crosslinking process The MA, or maximum amplitude, measures the ... Although the independent effect of acidosis on hemostatic integrity remains unclear, correction of acidosis via resuscitation remains a valuable therapeutic endpoint in terms of minimizing the aforementioned ... patient After the tracing has reached MA, an EPL index is obtained based on the decreasing rate of clot strength Epsilon-aminocaproic acid is indicated inthe presence of significant fibrinolysis...
... Determine the factors affecting theuseof mobile banking services by consumers in Hanoi; - Analyze the level level of influence ofthe different factors to theuseof mobile banking services in ... particular; (ii) to outline a comprehensive picture oftheuseof mobile banking services in Hanoi And then identify the major factors affecting theuseofthe services of customer inthe studied area; ... impact In factor were analysed, there are factors are actually influence to theuseof mobile banking service including: Perceived usefulness ofthe service (USEFUL), Perceived ease ofuseof the...
... any effort to integrate this skill into the process of doing these assignments could be seen inthe syllabus In reality, the researcher had to explain to the students the definition of electronic ... Instruction and the teaching context in ULIS-VNUH American Studies courses S ince the early 1980s, there has been a growing interest in combining language and content teaching Inthe American context, ... venture into each ofthe objective (of the syllabus), especially the rather opaque one about interdisciplinary research skills, and/or testing the correlation between the combined efficacy index...