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Service Business Costing
Service firms have high overhead costs which are difficult to assign to individual services. To bring transparency to their value chain, they need costing approaches that help them find their own improvements. Markus B. Baum explores current theory and practice of value chain approaches and cost accounting to develop a costing approach with a suitable instrument for the allocation of fixed and overhead costs for a service firm. He describes the service business costing (SBC) approach. This hybrid-costing model has a hierarchical structure in terms of consolidation and allocates cost and revenues on the lowest hierarchical level possible to ensure that all costs and income are assigned to activities from which they originated.
Strategic Marketing
Scientific Essay from the year 2009 in the subject Business economics - Offline Marketing and Online Marketing, The University of Surrey (School of Management), language: English, abstract: Assessment of why the Sony Walkman brand lost out to iPod in terms of its position and level of demand in the marketplace Companies studied: Apple and Sony by Markus B. Baum Marco Hackstein Marcel Mehling Abstract: The managing director of Sony, Japan has asked a report based upon an assessment of why his Sony Walkman brand lost out to iPod in terms of its position and level of demand in the marketplace. This analysis provides analysis such as SWOT and different position mapping or other techniques, which...
Heat and cold storage with PCM
The years 2006 and 2007 mark a dramatic change of peoples view regarding c- mate change and energy consumption. The new IPCC report makes clear that - mankind plays a dominant role on climate change due to CO emissions from en- 2 ergy consumption, and that a significant reduction in CO emissions is necessary 2 within decades. At the same time, the supply of fossil energy sources like coal, oil, and natural gas becomes less reliable. In spring 2008, the oil price rose beyond 100 $/barrel for the first time in history. It is commonly accepted today that we have to reduce the use of fossil fuels to cut down the dependency on the supply countries and to reduce CO emissions. The use of renewable ...
Thermal Energy Storage for Sustainable Energy Consumption
Çukurova University, Turkey in collaboration with Ljubljana University, Slovenia and the International Energy Agency Implementing Agreement on Energy Conservation Through Energy Storage (IEA ECES IA) organized a NATO Advanced Study Institute on Thermal Energy Storage for Sustainable Energy Consumption – Fundamentals, Case Studies and Design (NATO ASI TESSEC), in Cesme, Izmir, Turkey in June, 2005. This book contains manuscripts based on the lectures included in the scientific programme of the NATO ASI TESSEC.
Managing Institutional Complexity
The book, a product of the Institutional Dimensions of Global Environmental Change research project (IDGEC), offers both theoretical and empirical perspectives.
Surfactants from Renewable Resources
Most modern surfactants are readily biodegradable and exhibit low toxicity in the aquatic environment, the two criteria for green surfactants. However the majority are synthesised from petroleum, so over the past decade the detergent industry has turned its attention to developing greener routes to create these surfactants via renewable building blocks. Surfactants from Renewable Resources presents the latest research and commercial applications in the emerging field of sustainable surfactant chemistry, with emphasis on production technology, surface chemical properties, biodegradability, ecotoxicity, market trends, economic viability and life-cycle analysis. Reviewing traditional sources fo...
Building an Inclusive, Green and Low-Carbon Economy
This open access book introduces the major environmental green development issues from six major themes carbon neutrality, nature-based solution, watershed management and climate adaptation, BRI green development, sustainable food supply chain, ecosystem-based integrated ocean management focusing on the progress of China’s environment and development policies from 2021 accomplishments. It is based on the research outputs of CCICED in the year of 2021, which marks China’s start point of implementation of its 14th Five-Year Plan when world economy also strived to recover from the pandemic.
Practical Aspects of Cosmetic Testing
Skin physiology assessment is moving rapidly from a descriptive approach to a deeper understanding of biophysical and biochemical processes in the stratum corneum, e.g. on stratum corneum barrier function as well on stratum corneum hydration. The research with bioengineering methods offers now reliable and reproducible approaches for product testing in the pharmaceutical and cosmetic industry as well as in basic research. This cookbook is intended to give basic information regarding skin physiology, the assessment of skin functions in controlled studies using non-invasive biophysical instruments. It provides basic knowledge on how to plan, perform and evaluate scientific studies. The authors are recognized expert in the field and provide comprehensive chapters with specific emphasis on the practical aspects of non-invasive measurements.
