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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.
Vols. for 1963- include as pt. 2 of the Jan. issue: Medical subject headings.
All aspire to liberty and security in their lives but few people truly enjoy them. This book explains why this is so. In what Conor Gearty calls our 'neo-democratic' world, the proclamation of universal liberty and security is mocked by facts on the ground: the vast inequalities in supposedly free societies, the authoritarian regimes with regular elections, and the terrible socio-economic deprivation camouflaged by cynically proclaimed commitments to human rights. Gearty's book offers an explanation of how this has come about, providing also a criticism of the present age which tolerates it. He then goes on to set out a manifesto for a better future, a place where liberty and security can be...
Through an archive-based study of the political and financial history of the 1920s, this book examines how and why international capital teamed up with the League of Nations to bail out the Austrian state after the First World War, and what consequences the intervention carried for Austrian politics and finance. While the existing literature on the League of Nations sees the organization's intervention during the 1920s as mostly positive and successful, Austrian historians decried it as a financial dictatorship that ended in disaster. In contrast, the book claims that while the League of Nations' involvement was essentially responsible for terminating Austrian hyperinflation in 1922, its representatives remained largely immobilized in Vienna, with the Austrian government in control. The League ceased its involvement Austria in 1926, though aware of the latter's financial and political instability. The subsequent collapse of the Austrian Credit-Anstalt bank in 1931, however, was successfully contained with international help within just a few weeks. Thus, it could not have triggered and was not responsible for the larger European banking panics in Germany and Britain that summer.--
Combining and integrating cross-institutional data remains a challenge for both researchers and those involved in patient care. Patient-generated data can contribute precious information to healthcare professionals by enabling monitoring under normal life conditions and also helping patients play a more active role in their own care. This book presents the proceedings of MEDINFO 2019, the 17th World Congress on Medical and Health Informatics, held in Lyon, France, from 25 to 30 August 2019. The theme of this year’s conference was ‘Health and Wellbeing: E-Networks for All’, stressing the increasing importance of networks in healthcare on the one hand, and the patient-centered perspectiv...