Measuring Real Activity Management

Author(s):  
Daniel A. Cohen ◽  
Shail Pandit ◽  
Charles E. Wasley ◽  
Tzachi Zach
2020 ◽  
Vol 37 (2) ◽  
pp. 1172-1198 ◽  
Author(s):  
Daniel Cohen ◽  
Shailendra Pandit ◽  
Charles E. Wasley ◽  
Tzachi Zach

Author(s):  
Maria Filipa Nogueira

Inventories are the base element for the manufacturing (industrial) companies. The inclusion of discretionary in the inventory management processes of production leads to changes in the value of the companies. The accounting system produces information used in predictions and for management decision. The usefulness and opportunity of information are considered indispensable. If managers use their discretionarily, in the accounting system and in real activities, to achieve the firm value and earnings forecast, they will influence and modify the financial information quality. Ferrer and Ferrer said that a simple decision can enrich one company from one moment to another, and a small accounting change allows a great loss of results. The question arises: Do managers use their discretionarily and modify the financial information quality? Using adjusted models to capture discretionary accounting management and real activity management, it is possible to conclude that there is a strong evidence of discretionary management of the inventory in manufacturing Portuguese SME.


2006 ◽  
Vol 45 (01) ◽  
pp. 57-61
Author(s):  
M. Puille ◽  
D. Steiner ◽  
R. Bauer ◽  
R. Klett

Summary Aim: Multiple procedures for the quantification of activity leakage in radiation synovectomy of the knee joint have been described in the literature. We compared these procedures considering the real conditions of dispersion and absorption using a corpse phantom. Methods: We simulated different distributions of the activity in the knee joint and a different extra-articular spread into the inguinal lymph nodes. The activity was measured with a gammacamera. Activity leakage was calculated by measuring the retention in the knee joint only using an anterior view, using the geometric mean of anterior and posterior views, or using the sum of anterior and posterior views. The same procedures were used to quantify the activity leakage by measuring the activity spread into the inguinal lymph nodes. In addition, the influence of scattered rays was evaluated. Results: For several procedures we found an excellent association with the real activity leakage, shown by an r² between 0.97 and 0.98. When the real value of the leakage is needed, e. g. in dosimetric studies, simultaneously measuring of knee activity and activity in the inguinal lymph nodes in anterior and posterior views and calculation of the geometric mean with exclusion of the scatter rays was found to be the procedure of choice. Conclusion: When measuring of activity leakage is used for dosimetric calculations, the above-described procedure should be used. When the real value of the leakage is not necessary, e. g. for comparing different therapeutic modalities, several of the procedures can be considered as being equivalent.


2020 ◽  
Vol 5 (2) ◽  
pp. 190-196
Author(s):  
Faujatun Nahdiyah

The research was carried out the lock of student’s abilities in understanding time unit. Time unit is abstract, so it’is needed real object as a model to make the student understand easily.in other hand, the student should be given real activity that can be recreved easily. In order to make them understand the concept of time unit.The success of a teaching and learning process is one of the reasons due to the use of media or participation in the teaching and learning process. Because in the teaching and learning process media has an important meaning.This research used a qualitative method, and used  wall clock that made by paper carton. With a wall clock made of cardboard, it is easy for students to use the clock by rotating the direction of the needle on the cardboard between the long needle and the short needle must match.


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