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...

The ATP-binding cassette (ABC) protein superfamily is one of the largest evolutionarily conserved families and is found in all kingdoms of life. The recent completion of the Leishmania genome sequence allowed us to analyze and classify its encoded ABC proteins. The complete sequence predicts a data set of 42 open reading frames (ORFs) coding for proteins belonging to the ABC superfamily, with r...

The activated B-cell-like (ABC) and germinal centre B-cell-like (GCB) subtypes of diffuse large B-cell lymphoma (DLBCL) were defined by their apparent derivation from different stages of B-cell differentiation and their differential response to chemotherapy [1]. With current chemotherapy supplemented with Rituximab, the ABC DLBCL subtype remains less curable [2,3], necessitating new approaches ...

Data on the long-term efficacy and safety of abacavir/lamivudine (ABC/3TC) and nevirapine (NVP) are scarce. This combination has the advantage of simplifying treatment and improving long-term tolerance. The aim of this study was to compare the rate of any discontinuation of antiretroviral (ARV) regimen because of virologic failure (VF), and/or adverse drug reaction (ADR) among patients receivin...

Falls are common in older subjects and result in loss of confidence and independence. The Falls Efficacy Scale (FES) and the Activities-specific Balance Confidence scale (ABC) were developed in North America to quantify these entities, but contain idiom unfamiliar to an older British population. Neither has been validated in the UK. The FES and the ABC were modified for use within British cultu...

Artificial Bee Colony (ABC) algorithm is one of the most recently introduced swarm-based algorithms. ABC simulates the intelligent foraging behaviour of a honeybee swarm. In this work, ABC is used for optimizing a large set of numerical test functions and the results produced by ABC algorithm are compared with the results obtained by genetic algorithm, particle swarm optimization algorithm, dif...

The atom-bond connectivity (ABC) index is a degree-based molecular descriptor, that found chemical applications. It is well known that among all connected graphs, the graphs with minimal ABC index are trees. A complete characterization of trees with minimal ABC index is still an open problem. In this paper, we present new structural properties of trees with minimal ABC index. Our main results r...