...Handbook of Management Accounting Research Edited by Christopher S. Chapman, Anthony G. Hopwood and Michael D. Shields r 2007 Elsevier Ltd. All rights reserved Management Accounting and Operations Management: Understanding the Challenges from Integrated Manufacturing Allan Hansen and Jan Mouritsen Copenhagen Business School, Denmark Abstract: Innovations in operations management, like just-in-time, total quality management, automation, have produced a new manufacturing paradigm that challenges management accounting design and practices. The new manufacturing paradigm, which we conceptualise as integrated manufacturing, focuses upon the lateral flow of products and services, and thereby confronts management accounting ideals of hierarchical flows of information for planning and control. In this chapter, we take a closer look at management accounting research and the responses that have been made to the challenge from the new operational practices. We examine the extent to which changes in management accounting practices are observed, and the way in which design changes are recommended within organisations committed to the new manufacturing paradigm. Furthermore, we reflect upon the role of accounting as a management tool in integrated manufacturing, and on possible future research questions, so as to enrich our knowledge of the management accounting/operations management interface. Introduction Innovations in operations management (OM) have challenged management...
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...22000 ESSENTIAL WORDS FOR IELTS AND TOEFL Cũng có 1 chút kinh nghiệm về kỳ thi IELTS, nên hôm nay chia sẻ cùng mọi người. Muốn đạt điểm cao ở kỳ thi IELTS, có 1 điểm rất quan trọng mà Bear nghĩ ai cũng biết: LUYỆN TẬP THƯỜNG XUYÊN. Tuy nhiên, cũng có 1 điểm cực kỳ quan trọng mà đa số thường không chú trọng lắm. Đó là phần từ vựng dạng ACADEMIC (học thuật). Nên để đạt điểm cao trong kỳ thi IELTS, ôn luyện từ trong quyển 22.000 từ THI TOEFL/IELTS của Harold Levine là cực kỳ cần thiết. Mỗi ngày chỉ cần học 3 từ, thì lượng từ vựng của bạn sẽ tăng đáng kể. Số từ vựng này giúp bạn trong cả 4 phần thi LISTENING / SPEAKING / READING / WRITING. Ví dụ: Nếu bạn dùng từ: SIMULTANEOUSLY thay cho từ AT THE SAME TIME, hay PORTABLE thay cho từ EASY TO CARRY hay MITIGATE thay cho từ LESSEN … trong phần WRITING và SPEAKING thì điểm của bạn sẽ cao chót vót không ngờ luôn đấy. Chưa kể, nhất là trong phần READING, những từ trong quyển sách này xuất hiện nhiều lắm, và cả LISTENING nữa chứ. Sự lợi hại của quyển sách này, chắc chắn chỉ khi nào học rồi, bạn mới thấy rõ. Quyển này (nhà xuất bản TPHCM) đã hết bán rồi. Nên nếu bạn nào cần phôtô thì liên lạc Uyên Uyên: UyenUyen@englishtime.us Tuy nhiên mỗi tuần Bear vẫn sẽ post lên đây 20 từ trong quyển sách đó, để nếu bạn nào ở xa, vẫn có thể học được. Đương nhiên mỗi người có 1 cách học riêng và trí nhớ khác nhau. Có người nhìn qua là nhớ liền, có người nhìn hoài vẫn không nhớ, nên Bear suggest...
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...TESTS English Grammar (Tests) © 2003—2006 www.english-test.net 1. elementary-1 English Grammar / Incomplete Sentences / Elementary level # 1 Speaking already Q1 Can you hear what he is .......? (a) saying Q2 (d) watched (b) next (c) by (d) nearby (c) similar (d) same (c) least (d) later (c) did (d) make (c) real (d) whole (c) in (d) on (c) in (d) on (b) like (b) latest (b) done I want you to tell me the ....... truth. (a) all Q9 (c) viewed I only ....... one mistake in last night's test. (a) made Q8 (b) looked This television gives you the ....... news. (a) last Q7 (d) till She looks ....... a famous film star. (a) as Q6 (c) yet (b) already We live ....... the city centre. (a) near Q5 (d) talking I ....... TV yesterday evening. (a) saw Q4 (c) telling She hasn't come home ........ (a) still Q3 (b) speaking (b) exact He is looking ....... a present to buy his girlfriend. (a) for (b) at Q10 That's what I would like ....... Christmas. (a) for (b) at © 2003—2006 www.english-test.net 2. elementary-2 English Grammar / Incomplete Sentences / Elementary level # 2 Drive carefully Q1 You must not drink and then ....... a car. (a) lead Q2 (c) dislike (d) mind (b) lend (c) loan (d) owe (b) bring (c) fetch (d) remove (b) over (c) through (d) on (b) on (c) in ...
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...THE ORIGINS AND DEVELOPMENT OF THE ENGLISH LANGUAGE This page intentionally left blank THE ORIGINS AND DEVELOPMENT OF THE ENGLISH LANGUAGE SIXTH EDITION ± ± John Algeo ± ± ± ± ± Based on the original work of ± ± ± ± ± Thomas Pyles Australia • Brazil • Japan • Korea • Mexico • Singapore • Spain • United Kingdom • United States The Origins and Development of the English Language: Sixth Edition John Algeo Publisher: Michael Rosenberg Development Editor: Joan Flaherty Assistant Editor: Megan Garvey Editorial Assistant: Rebekah Matthews Senior Media Editor: Cara Douglass-Graff Marketing Manager: Christina Shea Marketing Communications Manager: Beth Rodio Content Project Manager: Corinna Dibble Senior Art Director: Cate Rickard Barr Production Technology Analyst: Jamie MacLachlan Senior Print Buyer: Betsy Donaghey Rights Acquisitions Manager Text: Tim Sisler Production Service: Pre-Press PMG Rights Acquisitions Manager Image: Mandy Groszko Cover Designer: Susan Shapiro Cover Image: Kobal Collection Art Archive collection Dagli Orti Prayer with illuminated border, from c. 1480 Flemish manuscript Book of Hours of Philippe de Conrault, The Art Archive/ Bodleian Library Oxford © 2010, 2005 Wadsworth, Cengage Learning ALL RIGHTS RESERVED. No part of this work covered by the copyright herein may be reproduced, transmitted, stored, or used in any form or by any means graphic, electronic, or mechanical, including...
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