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Identifying Dysregulated Protein Activities Using Activity-Based ProteomicsMartell, Julianne January 2016 (has links)
Thesis advisor: Eranthie Weerapana / Activity-based protein profiling (ABPP) is a chemical proteomic technique that allows for selective labeling, visualization, and enrichment of the subset of active enzymes in a complex proteome. Given the dominant role of posttranslational modifications in regulating protein function in vivo, ABPP provides a direct readout of activity that is not attained through traditional proteomic methods. The first application of chemical proteomics in C. elegans was used to identify dysregulated serine hydrolase and cysteine-mediated protein activities in the long-lived daf-2 mutant, revealing LBP-3, K02D7.1, and C23H4.2 as novel regulators of lifespan and dauer formation. The tools of ABPP were also utilized in studying protein interactions at the host-pathogen interface of V. cholerae infection, discovering four pathogen-secreted proteases that alter the biochemical composition of the host, decrease the activity of host serine hydrolases, and inhibit bacterial binding by a host-secreted lectin. Lastly, ABPP was used to study the targets of protein arginine deiminases (PADs) using a citrulline-specific activity-based probe (ABP), highlighting its utility in detecting biologically relevant PAD substrates as well as identifying mRNA processing factors as previously unknown targets of PAD. Taken together, these studies demonstrate the ability of ABPP to discover novel protein regulators of physiological and pathological processes. / Thesis (PhD) — Boston College, 2016. / Submitted to: Boston College. Graduate School of Arts and Sciences. / Discipline: Chemistry.
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Vad kostar det planerade läkarbesöket? : En studie om Activity Based Costing på hälsocentralerNygren, Moa, Wiodahl, Ola January 2014 (has links)
Under de senaste 10 åren har kostnaderna inom hälso- och sjukvården i Sverige ökat med 20 procent. Förklaringen antas ligga i att medellivslängden bland befolkningen ständigt ökar, att vårdtillfällen gällande psykisk ohälsa i Sverige blir allt fler samt att sjukdomsfallen idag är allt mer komplexa. I och med att hälsocentraler är första instansen inom hälso- och sjukvården innebär dessa faktorer att antalet läkarbesök på hälsocentraler ökar. Dessa faktorer leder till ökade kostnader för hälsocentralerna och indikerar att det är viktigt för hälsocentraler att vara medvetna om sina kostnader. Activity Based Costing (ABC) anses vara en metod som kan göra organisationer inom hälso- och sjukvården mer kostnadsmedvetna i och med att ABC har visats vara ett pålitligt verktyg för att kartlägga verksamhetens kostnader. Samtidigt har det i litteraturen lyfts fram att utvecklandet av ABC-modellen kan vara både tids- och resurskrävande för dessa organisationer. Denna tvetydighet tyder på att forskningen inom hälso- och sjukvården behöver utvidgas. Dessutom har ABC främst använts på sjukhus, varvid lämpligheten att använda ABC på hälsocentraler förefaller outforskad. Mot bakgrund till detta forskningsgap och den kostnadsproblematik som råder på hälsocentraler formuleras följande forskningsfråga i studien: Hur kan en ABC-modell utvecklas till att kunna kartlägga kostnaderna vid en hälsocentral? Syftet med studien var att förstå verksamheten på hälsocentralerna, dels för att kunnautveckla en ABC-modell för beräkning av kostnader, dels för att identifiera implikationer somkan föreligga vid utvecklandet av ABC. För att utveckla ABC-modellen till hälsocentraler har studien utgått från olika metoder. Sju intervjuer har genomförts med respondenter vid fem landstingsdrivna hälsocentraler i Norrbottens Läns Landsting. Vidare har även åtta frågeformulär besvarats av personal från dessa hälsocentraler. Studien har dessutom kompletterats med årsbokslut och intern verksamhetsdata från de fem hälsocentralerna. Studien har sin utgångspunkt i en hermeneutisk kunskapssyn och ett induktivt angreppssätt. En slutsats i studien är att hälsocentraler utgör en komplex verksamhet och att arbetsprocesserna för att behandla en patient skiljer sig åt mellan yrkesgrupperna på hälsocentralerna. Det gör det svårt att utveckla en ABC-modell för hela hälsocentralen med enbart små resurser tillhands. Ytterligare en slutsats kom därmed att bli den utvecklade ABC-modellen för en del av hälsocentralernas verksamhet, nämligen ett planerat läkarbesök. Denna modell bidrar till forskningsgapet för ABC inom hälso- och sjukvården och är studiens mest framträdande teoretiska bidrag.
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Cultural Influences on the ABC Implementation Under Thailand's EnvironmentMorakul, Supitcha 05 1900 (has links)
This study examines the influences of culture on the implementation of a U.S.-based Activity-Based Costing (ABC) in three Thai organizations.
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ABM i SvenskTillverkningsindustri : En studie kring dess Spridning, Användande och Beroende till ABC / ABM in Swedish Manufacturing Industry : A Study of Spread, Use and Dependability to ABCKarlsson, Beatrice, Rehn, Jacob January 2012 (has links)
Bakgrund: I slutet av 1980-talet slog de aktivitetsbaserade tankegångarna igenom, i form av ABC-kalkylering. Dock visade sig metoden vara komplex att använda i praktiken och därför introducerades tankegångar kring att istället använda den aktivitetsbaserade informationen i styrningssyften, ABM. Trots detta är det ABC som har fått störst genomslag i svensk tillverkningsindustri. Syfte: Syftet med denna studie är att undersöka om svenska företag använder sig av ABM och i så fall hur de använder ABM. Dessutom är syftet att studera hur sambandet mellan ABM och ABC ser ut för att utröna om det föreligger något beroende dem emellan. Metod: Denna uppsats har genomförts med en kombinerad forskningsdesign. Det har utförts både en enkätundersökning och en fallstudie, därmed har såväl kvantitativ som kvalitativ metod använts. Slutsatser: Resultatet av föreliggande studie visar på att företag i svensk tillverkningsindustri inte känner till begreppet ABM men trots det används den aktivitetsbaserade informationen i styrningssyften. Det finns ett fåtal företag som uttryckligen säger sig använda ABM. De vanligaste användningsområdena inom ABM är kostnadsreducering och ständiga förbättringar. Dessutom visar resultaten att det inte föreligger något beroende mellan ABM och ABC. / Background: The activity-based ideas made its breakthrough in the late 1980's with the Activity-Based Costing, ABC. But the method proved to be difficult and complex to use in practice and that's the reason to the introduction of alternative ways to use the activity-based ideas, namely Activity-Based Management, ABM. But it is although ABC that has had the greatest breakthrough in the Swedish manufacturing industry. Purpose: In this study, the purpose is to investigate if companies in the Swedish manufacturing industry use ABM and if, how do they use ABM. The purpose is also to study the relation between ABM and ABC to investigate if there is any dependence between them. Method: This study has been carried out with a mixed method. Both a survey and a case study has been made, which means that both quantitative as well as qualitative research method has been used. Conclusions: The result of this study shows that the term ABM is unknown to companies in the Swedish manufacturing industry, but although use the activity-based information in control purposes, ABM. There are though a few companies that explicitly express the use of ABM. The most common used applications of ABM is cost reducing and continuous improvement. The result also shows that there are no dependence between ABM and ABC.Keywords: ABM (Activity-Based Management), ABC (Activity-Based Costing) and the ABCM-cross.
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Four-stage activity-based costing (ABC) system modeling and computer-based application designZhu, Jianxin, January 1999 (has links)
Thesis (M.S.)--West Virginia University, 1999. / Title from document title page. Document formatted into pages; contains xiv, 129 p. : ill. (some col.). Vita. Includes abstract. Includes bibliographical references (p. 127-128).
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Activity-based costing at colleges and universities understanding, communicating and controlling costs associated with educating different student groups /Evans, Thomas Matthew. Lasher, William F. January 2004 (has links)
Thesis (Ph. D.)--University of Texas at Austin, 2004. / Supervisor: William F. Lasher. Vita. Includes bibliographical references. Also available from UMI.
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Activity-based costing and management total quality management solution to quality cost shortcomings of the traditional cost accounting systems /Narong, David Kongpiwatana. January 1900 (has links)
Thesis (M.S.)--California State University, Dominguez Hills, 2008. / Adviser: William Trappen. Includes bibliographical references.
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Implementing an activity-based costing modelCohen, Howard January 2004 (has links)
Activity-based costing (ABC) is a forward-looking product costing method. Unlike traditional volume-based approaches, which are historically oriented, ABC concepts guide managers in seeking the best strategies to pursue in the future. This product costing method can be a valuable tool in planning and managing costs not only in the manufacturing area, but also in all aspects of business operations, from product design to distribution. Although its main advantage is its ability to provide more realistic product cost information for financial reporting purposes, use of ABC can lead to a better understanding of the strategic linkages existing between the various cost areas in the organisation. It enables managers to have a holistic view of cost management. ABC was developed to better understand, manage and control the overheads. The brief fundamental of ABC is: Products consume activities, activities consume resources, and resources consume costs. Based upon this fundamental principle, ABC can trace the cost from resources to activities that are consumed by product manufacturing processes as well as from activities to products. ABC investigates the transactions that trigger cost instead of concentrating solely on measures of physical volume or a certain amount of labour hours. Compared to the traditional costing systems, ABC can not only answer how much product cost is but also tell executives the factors triggering costs and the way to manage costs. ABC helps managers make better decisions about product design, pricing, marketing, and mix and encourages continual improvement. Unlike the traditional method, instead of using the single pre-determined overhead rate to absorb the indirect cost to products, ABC uses actual incurred cost to v determine the product cost. By tracing the absorption process of indirect cost, ABC would provide more information to management and help it find better ways to manage costs. However, the cost drivers used in ABC are constants but the cost driver rates are continually changing. ABC still uses predetermined cost drivers so it has the same fundamental problem as the traditional methods for estimating.
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An Investigation of the Behavioral Implications of Adopting Activity-based Cost Management Systems : An Exploratory StudyMcGowan, Annie Smith 05 1900 (has links)
The purpose of this dissertation is to examine the effects of activity-based costing (ABC) and activity-based management (ABM) on managerial and employee behavior.
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Die implementering van 'n aktiwiteitsgebaseerde kostestelsel in 'n finansiele diensmaatskappy.24 April 2008 (has links)
This study identifies the various elements and factors that a financial services company needs to consider when implementing activity-based costing. This study evaluates the appropriateness of activity-based costing for financial services and proposes an implementation framework for activity-based costing in this environment. Management, in today’s constant changing and competitive world, needs management information to support strategic and pricing decisions. Traditional financial accounting information sometimes hides the economic reality of client profitability and product costs, and does not supply sufficient information for pricing decisions. This study confirmed that activity-based costing can assist in addressing this problem. Activity-based costing was originally developed for the manufacturing environment. By studying available literature, this study proved that activitybased costing can be used successfully in a financial services environment. A manufacturing environment has a higher direct cost input than a services environment. The cost structure in a services environment allows a higher percentage of cost to be allocated by identifying activities and using cost drivers to allocate these costs to cost objects. Activity-based costing models add value to management by supplying them with information that supports strategic decisions, pricing decisions, understanding client profitability and product costs. This study points out that there are crucial success factors that need to be considered before embarking on the implementation of activity-based costing. Finally the study proposes that activity-based costing be implemented in a financial services environment to support management decision making. / Prof. A.L. Boessenkool
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