Paper analyses the present situation in application of Activity-Based Costing method in hospital management. Primary objective of the paper is to analyze the worldwide use of this method in healthcare sector and predict the possibilities of application of hospital wide ABC system. First part of the paper analyzes the ways of ABC implementation in published foreign studies. Second part outlines ...

This paper reviews the results of two U.K. surveys of activity-based costing (ABC) in the U.K.’s largest companies. These provide an opportunity to assess the changes that have occurred in the ABC adoption status of companies over a recent 5-year period. For the ABC users, some comparative information is provided on the nature of the ABC systems in use, their designers, the uses to which they h...

Recently, Tao et al. presented a new simple and efficient multivariate pubic key encryption scheme based on matrix multiplication, which is called Simple Matrix Scheme or ABC. Using linearization equation attack, we propose a polynomial time algorithm, which directly recovers an equivalent private key from the public key of ABC. Furthermore, our attack can also be applied to the variants of ABC...

ABC v2 is a software-efficient stream cipher with 128-bit key. In this paper, we apply a fast correlation attack to break ABC v2 with weak keys. There are about 2 weak keys in ABC v2. The complexity to identify a weak key and to recover the internal state of a weak key is low: identifying one weak key from about 2 random keys requires 6460 keystream bytes and 2 operations for each random key. R...

This paper deals with the problem of automatic rule generation for fuzzy systems design. The proposed approach is based on hybrid artificial bee colony (ABC) optimization and weighted least squares (LS) method and aims to find the structure and parameters of fuzzy systems simultaneously. More precisely, two ABC based fuzzy modeling strategies are presented and compared. The first strategy uses ...

aneurysmal bone cyst (abc) is an expansile bone lesion that usually involves the long bones. skull base involvement is rare. hereby, we describe a 17-year-old man with hoarseness, facial asymmetry, left sided sensorineural hearing loss and left jugular foramen syndrome. ct scan and mri showed a skull base mass that was confirmed as abc in histopathology. the case was unusual and interesting due...

Internal organs in vertebrates show distinctive left–right asymmetry. To establish left–right patterning, creation of a leftward flow plays a critical role. However, how this flow function or how this flow is sensed is still debated, because a flow sensor itself has not been identified yet. Here we show a medaka mutant abecobe (abc), isolated by our recent ENU-mediated mutagenesis screening wit...

Artificial bee colony (ABC) algorithm has proved its importance in solving a number of problems including engineering optimization problems. ABC algorithm is one of the most popular and youngest member of the family of population based nature inspired meta-heuristic swarm intelligence method. ABC has been proved its superiority over some other Nature Inspired Algorithms (NIA) when applied for b...

Internal organs in vertebrates show distinctive left–right asymmetry. To establish left–right patterning, creation of a leftward flow plays a critical role. However, how this flow function or how this flow is sensed is still debated, because a flow sensor itself has not been identified yet. Here we show a medaka mutant abecobe (abc), isolated by our recent ENU-mediated mutagenesis screening wit...

Activity-Based Costing (ABC)/Activity-Based Management (ABM) was developed in the mid 1980s by Kaplan and it has been applied very popular in developed countries with obvious advantages. Although ABC system has more advantages than traditional systems, but in today’s competitive economic environment it has not met fulfilled provision of sufficient information for decision-making. The ABC/ABM sy...