Overall, household debt levels have risen sharply over the past decades in EU Member States. While certain levels of household debts can be beneficial, they can become problematic especially with a sudden, unexpected decrease of incomes or increase of expenditures. The current financial crisis...

The supply chain management discipline suggests that information sharing is paramount when attempting to achieve cost reductions and quality improvements. In many cases, the traditional accounting data used to support strategic decisions reflect inaccurate supply chain costs. This research...

This study reports on how an activity-based cost accounting (ABC) system was implemented in a service firm in the timeshare exchange industry. In addition, the study highlights the similarities of implementing ABC in a service firm and a manufacturing firm. An important contribution of this...

During Peter Drucker’s talk entitled "From Computer Literacy to Information Literacy" he discusses information systems and how they impact individual enterprises and workers. During his lecture, he talks about: the changing labor force, organization structure, command and control structure,...

Data were collected from bedding and potted plant growers serving the wholesale and retail markets to determine business characteristics, average annual gross sales, average fixed and variable costs, costs per square foot per week ($/ft²/wk) or costs per square foot per year ($/ft²/yr) and...

There is an evolution in the process used by standards-developmentorganizations (SDOs) and this is changing the prevailing standardsdevelopment activity (SDA) for information and communications technology(ICT). The process is progressing from traditional SDA modes, typicallyinvolving the...

One major goal of the Nuclear Standards Program is to convert existing NE standards into national consensus standards (where possible). This means that an NE standard in the same subject area using the national consensus process. This report is a summary of the activities that have evolved to...

Federal Manufacturing & Technologies/New Mexico (FM&T/NM) of AlliedSignal is an organization of approximately 300 associates providing operations support, engineering, and other technical services for DOE, New Mexico`s National Laboratories, etc. Work performed is primarily project-oriented and...