scholarly journals Analysis of Overhead Costs Management in Companies

2021 ◽  
Vol 7 (1) ◽  
pp. 23-33
Author(s):  
Irsa Wolfram ◽  
Székely Csaba

The development of overhead costs management is becoming more and more important as the percentage of overhead costs is rising. The last 15 years have demonstrated the awakening of advanced methods and tools aimed at understanding the utilization of overheads better. The paper investigates the current state of overhead costs management using a sample of 20 companies in Austria, Hungary, and Slovakia. A qualitative approach was applied in a multi-case study, which unveiled the significance of overhead cost management with the increasing trend of importance. The effort reflects current innovations using digitalization of processes. The findings show that (1) the majority of the companies indicated that digitalization heavily impacts overhead costs; (2) all expressed their dissatisfaction with the tools currently used; and (3) the majority cited that usability and speed are the predominant factors. The analysis and the subsequent synthesis delivered three theses: (1) perception that digital competence enables overhead costs management; (2) belief that competencies are insufficient; and (3) there are prerequisites for success in overhead costs management. The paper examines the situation in seven industries represented in the sectors of manufacturing and transportation/storage for the time period from 2008 to 2017. The paper concludes with several recommendations for academia, businesses, and future research. This work is licensed under a Creative Commons Attribution-NonCommercial 4.0 International License.

2021 ◽  
pp. 095042222110493
Author(s):  
Maria de Fátima Cruz ◽  
Mário Franco ◽  
Margarida Rodrigues

Recently, some authors have pointed out that the subject of university–firm collaboration (UFC) in the teaching context has been neglected. To fill this gap, and considering that educational provision is co-created with various stakeholders, this study aims to provide an exploratory characterization of the current state of UFC in the teaching context and to explore UFC as a mechanism for the co-creation of value. A qualitative approach was chosen, through a case study applied to one faculty at a Portuguese university. Data were obtained through documentary analysis and interviews with people in charge of this faculty. The results suggest that collaboration activities in this domain occur, albeit not systematically or in a planned way. The involvement of the current faculty direction in stimulating this collaboration is recognized, and the leaders see this phenomenon as a mechanism for co-creating value between firms and academia. As a practical contribution, the study proposes a set of recommendations to encourage such UFC. The scientific contribution arises from the presentation of a conceptual structure which explores the UFC phenomenon in the teaching context, bringing together the perspectives of collaboration and the co-creation of educational provision, as well as presenting a number of suggestions for future research.


Author(s):  
Eve Brank ◽  
Linda Demaine

Although family law is diverse and does not fit into a neat theoretical statement as do many other areas of law, one consistent theme is present in family law—human behavior. Although relying too heavily and uncritically on empirical data and conclusions can be risky, there is promise and utility in empirical science applied to family law. This book focuses on the premise that empirical research in family law can lead to better outcomes in many situations. Like other texts in the current Law and Psychology series, this book examines and includes a variety of psychological theories stemming from both applied and basic research. With that, the book has four main ambitions. First, it will explain the current state of family law. Second, it will demonstrate the relevance of psychological research to family law topics. Third, it will describe the existing research on those topics. And, fourth, it will outline areas for future research; offering specific research questions in some instances. Family law is inextricably linked with culture and time period; therefore, the book provides historical context and while examining individual behaviors and choices that laid foundations for our evolved and evolving current family law.


Author(s):  
Jyh-Woei Lin

Ginkgo biloba has been used in traditional medicine, by which memory in the brain could be improved. In this study, a dementia patient has taken Ginkgo biloba during the time period of a year as a case study. He has taken a pill with 665 mg for a year from 08 November 2018 to 08 November 2019 (Taiwan Standard Time, TST). Later, the brain waves were largely different. However, he could only know his family name, the long term memory (LTM) could showed only a small recovery. The treatment outcome has been limited. Focusing on synapses in the brain can be a good way of interpreting the results. For future research, some new medications containing Ginkgo biloba can be devised for keeping a normal converting long-term potentiation (LTP) for healthy persons and for resisting dementia. The new proposal contributes to this study. Ginkgo biloba should be necessary as a pharmaceutical ingredient.


2021 ◽  
Vol 226 ◽  
pp. 00017
Author(s):  
Fitriani Tupa Ronauli Silalahi ◽  
Togar Mangihut Simatupang ◽  
Manahan Parlindungan Siallagan ◽  
Rizal Horas Manahan Sinaga

The use of renewable energy is an important issue that is being promoted internationally. Considering the supply of fossil energy is increasingly depleting and requires a very long time to be renewed. One of the uses of renewable energy that is being promoted is the use of biodiesel as a substitute for diesel fuel. This utilization is carried out by mixing biodiesel with diesel fuel. The quantity of biodiesel blended with diesel fuel is following the rules in each country. That is why the biodiesel supply chain must be described to obtain minimum economic costs and environmental costs. This paper presents a comprehensive review of current biodiesel supply chain models. A study of the biodiesel supply chain’s current state concludes by highlighting the unaddressed area or the gaps existing in the existing literature by suggesting future research in the biodiesel supply chain, specifically in the area case study in Indonesia.


2017 ◽  
Vol 35 (3) ◽  
pp. 339-357 ◽  
Author(s):  
Geetika Varshneya ◽  
Gopal Das ◽  
Arpita Khare

Purpose The purpose of this paper is to review the academic literature on the experiential value to appreciate the developments in the area in the last decade; propose a conceptual framework delineating the determinants and outcomes of experiential value and provide future research directions based on the insights. Design/methodology/approach A range of online databases were searched to review and select the papers related to experiential value. The full text of each of the papers was taken as a unit of analysis. The classification and coding of all the selected papers was performed manually by two independent researchers. Findings The analysis led to the classification of the experiential value literature broadly into five categories, i.e. conceptualization, measurement, antecedents, outcomes and applications. The findings indicated that the experiential value delineates across cultures, store formats, channels and product categories. The proposed framework depicting antecedents and outcomes could form a basis for future studies. The study unveiled several other useful findings as discussed in the paper. Research limitations/implications The findings may be generalized only to the selected online databases for the given time period in the experiential value domain. The study identified several potential avenues for future research. Practical implications The present study may help the academicians and practitioners to comprehend the current state of literature. The bibliography may be considered as a ready reference for contemplating future research in the area. Originality/value The extant literature revealed that no study so far has captured a literature review in the area of experiential value. Thus, this could be seen as a unique and significant contribution to the literature.


10.29007/cv3b ◽  
2018 ◽  
Author(s):  
Claudia Peschiera ◽  
Luca Pulina ◽  
Armando Tacchella

In this paper we report about QBFEVAL'10, the seventh in a series of events established with the aim of assessing the advancements in reasoning about quantified Boolean formulas (QBFs). The paper discusses the results obtained and the evaluation setup, from the criteria used to select QBF instances down to the hardware infrastructure. We also discuss the current state-of-the-art in light of past challenges and we envision future research directions that are motivated by the results of QBFEVAL'10.


2019 ◽  
Author(s):  
Andrew Sidwell ◽  
Michael Perry

The purpose of this article was to examine the current state of self-leadership training. The authors analyzed all published, publicly available studies (in English) pertaining to self-leadership training methods, offering a current state of self-leadership training, and implications for future research.


Author(s):  
Hyojin Kim ◽  
Daesik Hur ◽  
Tobias Schoenherr

Supplier development has been a critical supply management practice since the 1990s. In many instances, it has even become imperative for buyer firms to support and prepare their supply bases for uncertain economic and market environments, socially and environmentally conscious customers, advances in digital technologies, and increasing competition. Yet, research that approaches supplier development with the objective to advance all these dimensions in an integrated fashion is scarce. This study fills this void by exploring how a buyer firm may address these emerging challenges in its supply base. Specifically, an in-depth case study of LG Electronics explores how the firm designs and operates multidimensional supplier development activities to foster the stability and sustainability of its supply base while enhancing its core suppliers’ competitive capabilities. This chapter illustrates how supplier development can be taken to the next level, presents implications for managerial practice, and outlines promising future research avenues.


Sign in / Sign up

Export Citation Format

Share Document