The purpose of this paper is to investigate the effect of the interactive and diagnostic use of management control systems on the adoption and success of contemporary management accounting practices in the public sector. Contemporary management accounting practices includes: benchmarking, activity-based costing, the balanced scorecard, value chain analysis, total quality management, key perform...

The greenhouse gas effect has become a major preoccupation worldwide. Heating of buildings and houses is one of the major sources of this effect. We propose to optimize heating control systems by directly integrating the recognition of people’s activities and context in the process of temperature regulation. We introduce the concept of kinetic-awareness as a way of making a heating control syst...

This paper explores the application of Activity-Based Costing and Activity-Based Management in ecommerce. The proposed application may lead to better firm performance of many companies in offering their products and services over the Internet. A case study of a fictitious Business-to-Customer (B2C) company is used to illustrate the proposed structured implementation procedure and effects of an ...

This paper deals with the application of activitybased management (ABM) in a small company. The project took place in G. E. Mustill, a company that produces machines for the photo framing industry. This project aims to develop an ABM system for the company which leads to appropriate improvement actions based on a make or buy decision about di€ erent parts of the machine, f̀our-head foiler’. Firs...

abstract purpose of this paper: this paper presents an analysis toward understanding the business value components that a health care organization can drive by adopting rfid technology into its system. this researcher proposes a framework for evaluating the business value of rfid technology. to do so, emphasis is put on delivering business value through refining business processes and expanding...

This article shows growing popularity of knowledge-based economy and turns attention to the role of knowledge as an important factor of competitive struggle. It presents results of research concerning knowledge management in Polish companies and indicates forms of its acquisition and development. Main barriers and limitations in application of knowledge sources and introduction of knowledge man...

The cluster has shown its powerful competitive advantages in global competition. However, as amounts of industrial clusters have displayed their competence, some have lost their competitive advantages in global competition. It is meaningful for clusters’ development to cultivate their sustainable competence. This paper analyzes the sources of cluster competence. According this paper, the import...

Voting theory provides useful insights for multiagent preference aggregation. However, the standard setting assumes totally ordered preferences, as well as a ballot language that coincides with the preference language. In typical AI scenarios, these assumptions do not hold: certain alternatives may be incomparable for some agents, and others may have their preferences encoded in a format that i...