Thomas H. Stevenson, Frank C. Barnes and Sharon A. Stevenson
Activity‐based costing (ABC) is widely proclaimed to berevolutionizing the way in which costs are allocated in business.Instead of allocating overhead costs on volume‐related…
Abstract
Activity‐based costing (ABC) is widely proclaimed to be revolutionizing the way in which costs are allocated in business. Instead of allocating overhead costs on volume‐related bases ABC allocates costs directly to products based on activity “drivers”. Since it is activities which “drive” costs, the belief is that understanding what causes costs will provide a more accurate measure of the true cost of a product. This has direct application to industrial marketing decision making, but the marketing literature is virtually devoid of its mention. To fill this void this article first describes ABC and shows shows how changes in the cost structure of US industry have led to the need for a new approach to cost allocation. Next, presents case histories which describe the payoffs which have accrued to industrial marketers who have pioneered in the application of this new method. Then, outlines procedures for implementing ABC. Finally, presents numerical examples which demonstrate the effect of ABC on cost allocation and profits.
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Markus Heidingsfelder, Peter Zeiner, Kelvin J. A. Ooi and Mohammad Arif Sobhan Bhuiyan
The purpose of this paper is to unpack the tenuous relationship between medical sociology and disability studies, particularly as it relates to the work of Irving Zola.
Abstract
Purpose
The purpose of this paper is to unpack the tenuous relationship between medical sociology and disability studies, particularly as it relates to the work of Irving Zola.
Findings
Many attribute the division between these disciplines to their starkly different and oft competing approaches to disability; however, I argue that a closer examination reveals a number of commonalities between the two.
Implications
I use Irving K. Zola’s extensive body of scholarship to demonstrate the connections between these divergent approaches to disability, and imagine what his legacy has to offer to the advancement of a diverse sociology of disability.
Value
Neither focus is more correct than the other, as considering these bodies of work together presents a number of opportunities to advance a more comprehensive sociological theory – not just of disability – but of ableism and its intersections with other forms of oppression as well.
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A distinction must be drawn between a dismissal on the one hand, and on the other a repudiation of a contract of employment as a result of a breach of a fundamental term of that…
Abstract
A distinction must be drawn between a dismissal on the one hand, and on the other a repudiation of a contract of employment as a result of a breach of a fundamental term of that contract. When such a repudiation has been accepted by the innocent party then a termination of employment takes place. Such termination does not constitute dismissal (see London v. James Laidlaw & Sons Ltd (1974) IRLR 136 and Gannon v. J. C. Firth (1976) IRLR 415 EAT).
Axel van den Berg and Emre Amasyalı
Since its introduction by Anthony Giddens in the early 1980s, the use of the concept of “agency” as a way to accommodate an irreducible element of voluntarism into sociological…
Abstract
Since its introduction by Anthony Giddens in the early 1980s, the use of the concept of “agency” as a way to accommodate an irreducible element of voluntarism into sociological explanations has grown exponentially in the literature. In this chapter, we examine the most prominent theoretical justifications for adopting the notion of “agency” as an integral part of such explanations. We distinguish three broad sets of justifications: the meaningfulness/intentionality of social action, the need for “agency” to explain change in social structures, and the link between agency, social accountability, and human dignity. We find that none of these provides a convincing rationale for the analytical utility of agency. This raises the question of what work it actually does perform in the sociological literature.
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THE Fifty‐First Conference of the Library Association takes place in the most modern type of British town. Blackpool is a typical growth of the past fifty years or so, rising from…
Abstract
THE Fifty‐First Conference of the Library Association takes place in the most modern type of British town. Blackpool is a typical growth of the past fifty years or so, rising from the greater value placed upon the recreations of the people in recent decades. It has the name of the pleasure city of the north, a huge caravansary into which the large industrial cities empty themselves at the holiday seasons. But Blackpool is more than that; it is a town with a vibrating local life of its own; it has its intellectual side even if the casual visitor does not always see it as readily as he does the attractions of the front. A week can be spent profitably there even by the mere intellectualist.
I am indebted to Anthony Waterman for identifying the largely illegible phrase cuius regio, eius religio, found near the end of Ostrander’s notes. Waterman writes, in explanation…
Abstract
I am indebted to Anthony Waterman for identifying the largely illegible phrase cuius regio, eius religio, found near the end of Ostrander’s notes. Waterman writes, in explanation, apropos of Martin Luther: Lit. ‘whatever of the king, so of the religion’: it means that L. thought (being the Erastian he was), that the religion of a country should be that of its sovereign prince. Note: (a), the assumption, almost universal at that time, that there can be only ONE church in any Christian nation; and (b) the assumption, standard until the Scottish Enlightenment I should think (though people like Locke begin to chip away at it) that – as Louis XIV put it with admirable economy, ‘l’etat c’est moi’ (Waterman to Samuels, December 12, 2002).
Aarhus Kommunes Biblioteker (Teknisk Bibliotek), Ingerslevs Plads 7, Aarhus, Denmark. Representative: V. NEDERGAARD PEDERSEN (Librarian).