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Academic literature on the topic 'ABC'

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Published: 4 June 2021
Last updated: 31 August 2024

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Journal articles on the topic "ABC"

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ZHAO, Li-Xia, Cheng-Ji ZHOU, Arowu TANAKA, Masanori NAKATA, Takahiro HIRABAYASHI, Teruo AMACHI, Seiji SHIODA, Kazumitsu UEDA, and Nobuya INAGAKI. "Cloning, characterization and tissue distribution of the rat ATP-binding cassette (ABC) transporter ABC2/ABCA2." Biochemical Journal 350, no. 3 (September 8, 2000): 865–72. http://dx.doi.org/10.1042/bj3500865.

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The ABC1 (ABCA) subfamily of the ATP-binding cassette (ABC) transporter superfamily has a structural feature that distinguishes it from other ABC transporters. Here we report the cloning, molecular characterization and tissue distribution of ABC2/ABCA2, which belongs to the ABC1 subfamily. Rat ABC2 is a protein of 2434 amino acids that has 44.5%, 40.0% and 40.8% identity with mouse ABC1/ABCA1, human ABC3/ABCA3 and human ABCR/ABCA4 respectively. Immunoblot analysis showed that proteins of 260 and 250kDa were detected in COS-1 cells transfected with ABC2 having a haemagglutinin tag, while no band was detected in mock-transfected cells. After incubation with N-glycosidase F, the mobilities of the two proteins increased and a single band was detected, suggesting that ABC2 is a glycoprotein. Photoaffinity labelling with 8-azido-[α-32P]ATP confirmed that ATP binds to the ABC2 protein in the presence of Mg2+. RNA blot analysis showed that ABC2 mRNA is most abundant in rat brain. Examination of brain by in situ hybridization determined that ABC2 is expressed at high levels in the white matter, indicating that it is expressed in the oligodendrocytes. ABC2, therefore, is a glycosylated ABC transporter protein, and may play an especially important role in the brain. In addition, the N-terminal 60-amino-acid sequence of the human ABC1, which was missing from previous reports, has been determined.
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2

O'Leary, Daniel E. "ABB Industries: Implementing SAP's ABC." Journal of Emerging Technologies in Accounting 2, no. 1 (January 1, 2005): 73–85. http://dx.doi.org/10.2308/jeta.2005.2.1.73.

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ABB Industries was told to implement activity-based costing (ABC) for costing in their consolidated reports sent to ABB Group, their parent firm. To meet this need, they chose to implement ABC using SAP's R/3. For two of nine product lines, parallel ABC was developed. Unfortunately, the version of ABC needed to generate financial statements, operational ABC, would not be available until a later release of the software. While ABB Industries waits for the next release, key personnel associated with the implementation are being offered alternative internal and external opportunities. Further, in order for ABB Industries to implement the operational ABC, the entire firm must implement a new version of SAP's R/3.
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GERVAIN, JUDIT, and JANET F. WERKER. "Learning non-adjacent regularities at age 0 ; 7." Journal of Child Language 40, no. 4 (August 6, 2012): 860–72. http://dx.doi.org/10.1017/s0305000912000256.

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AbstractOne important mechanism suggested to underlie the acquisition of grammar is rule learning. Indeed, infants aged 0 ; 7 are able to learn rules based on simple identity relations (adjacent repetitions, ABB: “wo fe fe” and non-adjacent repetitions, ABA: “wo fe wo”, respectively; Marcus et al., 1999). One unexplored issue is whether young infants are able to process both adjacent and non-adjacent repetitions. As the previous studies always compared the two types of repetition structures directly, the ability to learn only one of them was sufficient for successful discrimination in these tasks. The present study reports two experiments, in which we test the ability of infants aged 0 ; 7 to discriminate adjacent and non-adjacent repetition structures against random controls (ABB vs. ABC and ABA vs. ABC). We show that, contrary to some previous proposals, infants aged 0 ; 7 successfully discriminate both repetition types from random controls, but show no spontaneous preference for either of them.
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Innayah, NFn. "EVALUASI PEMANFAATAN MEDIA AUDIO “ABC” (AKU BACA DALAM CERITA) UNTUK MENGENALKAN HURUF PADA PAUD." Kwangsan: Jurnal Teknologi Pendidikan 6, no. 2 (December 9, 2018): 107–21. http://dx.doi.org/10.31800/jtp.kw.v6n2.p107--121.

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Audio media “ABC” (Aku Baca dalam Cerita) a learning media that introduces letters through stories for Early Childhood Education aged 5-6 years. To find out the success of the media, it is necessary to evaluate: Is ABC audio media can help introduce alphabet on early childhood learners? How the level of development of the language aspects of students after learning with ABC audio media? Evaluation of the use of audio media ABC aims to know the audio media ABC in introducing letters to students in early childhood and to determine the development of language students with learning ABC audio media. This research was conducted for 10 days on 1-14 August 2017 in ABA Gamping TK, Sleman, Yogyakarta. The population of this research is all of ABA Gamping TK students with the sample of 40 PAUD students. The results of this study obtained data that the level of developmental achievement of students aged 5-6 years in recognizing the letter pattern was good. Thus it can be seen that ABC learning audio media can help in introducing letters to students in early childhood. At the level of achievement of language development, it is shown that most students can achieve the predetermined indicators. This shows that ABC audio media can improve language development in early childhood education. However, there is still a need for variations in the presentation format in ABC learning audio media programs to stimulate the imagination of students in early childhood and the need for supporting materials that can stimulate the students' creativity.ABSTRAKMedia Audio “ABC” (Aku Baca dalam Cerita) merupakan media audio pembelajaran yang memperkenalkan huruf melalui cerita untuk Pendidikan Anak Usia Dini usia 5-6 tahun. Untuk mengetahui keberhasilan media tersebut perlu dilakukan evaluasi tentang: Apakah media audio ABC dapat membantu mengenalkan huruf pada peserta didik PAUD? Bagaimana tingkat perkembangan aspek bahasa peserta didik setelah belajar dengan media audio ABC? Tujuan evaluasi pemanfaatan media audio ABC ini yaitu untuk mengetahui media audio ABC dalam mengenalkan huruf pada peserta didik PAUD dan untuk mengetahui perkembangan bahasa peserta didik dengan belajar media audio ABC. Penelitian ini dilaksanakan selama 10 hari pada tanggal 1-14 Agustus 2017 di TK ABA Gamping, Sleman, Yogyakarta. Populasi dari penelitian ini adalah seluruh siswa TK ABA Gamping dengan sampel 40 siswa PAUD. Hasil dari penelitian ini diperoleh data bahwa tingkat pencapaian perkembangan peserta didik usia 5-6 tahun dalam mengenal pola huruf sudah baik. Dengan demikian dapat diketahui bahwa media audio pembelajaran ABC dapat membantu dalam mengenalkan huruf pada peserta didik PAUD. Pada tingkat pencapaian perkembangan bahasa ditunjukkan bahwa peserta didik sebagian besar dapat mencapai indikator yang telah ditentukan. Hal ini menunjukkan bahwa media audio ABC dapat meningkatkan perkembangan bahasa pada pendidikan anak usia dini. Saran, perlunya variasi format sajian dalam program media audio pembelajaran ABC untuk merangsang imajinasi peserta didik pada PAUD dan perlunya bahan penunjang yang dapat merangsang keratifitas peserta didik.
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Untch, Michael, Rachel Würstlein, Norbert Marschner, Diana Lüftner, Doris Augustin, Susanne Briest, Johannes Ettl, et al. "4. Internationale Konsensuskonferenz zum fortgeschrittenen Mammakarzinom (ABC4), Lissabon, 04.11.2017." Senologie - Zeitschrift für Mammadiagnostik und -therapie 15, no. 04 (December 2018): 238–49. http://dx.doi.org/10.1055/a-0797-4596.

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ZusammenfassungVom 2. bis 4. November 2017 fand in Lissabon unter Leitung von Frau Professor Fatima Cardoso die 4. Internationale Konsensuskonferenz ABC4 (Advanced Breast Cancer Forth Consensus) zu Diagnostik und Behandlung des fortgeschrittenen Mammakarzinoms (ABC) statt. Zur Vereinfachung wird im weiteren Text von ABC gesprochen, was im klinischen Alltag der metastasierten Brustkrebserkrankung oder der lokal weit fortgeschrittenen Erkrankung entspricht. Der inhaltliche Schwerpunkt lag dieses Jahr auf neuen Entwicklungen in der Behandlung des ABC. Diskutiert wurden unter anderem der Stellenwert der CDK4/6-Inhibition beim hormonrezeptor(HR-)positiven ABC, die duale Antikörperblockade beim HER2-positiven ABC, die PARP-Inhibition beim BRC-Amutierten tripel-negativen und luminalen ABC sowie potenzielle therapeutische Konsequenzen. Ein weiterer Fokus lag auf dem BRCA-assoziierten Mammakarzinom, der Behandlung von Hirnmetastasen sowie der individualisierten Therapieentscheidung auf der Grundlage einer molekularen Testung (sog. Präzisionsmedizin). Wie schon in den vergangenen Jahren ist die Zusammenarbeit mit den Vertretern von Patientenorganisationen aus aller Welt ein wichtiges Anliegen der ABC-Konferenz. Sie wurde auf der ABC4-Konferenz weiter intensiviert. Im Anschluss an die Konsensuskonferenz wurde die „Global Alliance“ gegründet mit dem Ziel, die erforderlichen Maßnahmen aus Sicht der Patientenvertreterinnen weltweit zu propagieren und zu koordinieren. In den ABC-Konsensus fließen aufgrund des international zusammengesetzten Expertenpanels zwangsläufig länderspezifische Besonderheiten ein. Wie schon in den vergangenen Jahren hat daher eine Arbeitsgruppe deutscher Brustkrebsexperten, die die Konsensusabstimmung der ABC-Panelisten vor Ort mitverfolgt und intensiv diskutiert haben, diese unter Berücksichtigung der deutschen Leitlinien zu Diagnostik und Therapie des Mammakarzinoms 1 2 für den Therapiealltag in Deutschland kommentiert. Die Abstimmungsergebnisse der ABC-Panelisten in Lissabon sind die Grundlage des ABC-Konsensus.
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Thomssen, Christoph, Doris Augustin, Johannes Ettl, Renate Haidinger, Hans-Joachim Lück, Diana Lüftner, Frederik Marmé, et al. "ABC3 Consensus: Assessment by a German Group of Experts." Breast Care 11, no. 1 (2016): 61–70. http://dx.doi.org/10.1159/000443515.

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The Advanced Breast Cancer Third International Consensus Conference on the diagnosis and treatment of advanced breast cancer took place in Lisbon, Portugal, on November 5-7, 2015. This year's conference (ABC3) was focused on the treatment of metastatic breast cancer (stage IV), as it was 4 years ago at the first consensus meeting (ABC1). A matter of particular interest was the patients' perspective. Thus, patient-relevant issues were addressed by the consensus discussions, such as those on treatment goals, quality of life, care of long-term survivors (‘survivorship issues'), and coping with disease-related symptoms and the side effects of treatment. Further important issues on the agenda were the use of standardized instruments for the assessment of individual treatment success (‘patient-reported outcome measures') and the evaluation of the benefit of novel drugs (e.g. the European Society for Medical Oncology (ESMO) Magnitude of Clinical Benefit Scale). Diagnosis and treatment of inoperable locally advanced breast cancer had already been discussed 2 years earlier at the ABC2 Consensus and were not dealt with in the framework of this year's ABC3 Consensus. With regard to country-specific peculiarities, which unavoidably found their way into the ABC Consensus, a working group of German breast cancer experts commented on the voting results of the ABC panelists. As for the past consensus, the group specially considered the German guidelines for the diagnosis and treatment of breast cancer (AGO (Gyneco-Oncology Working Group), S3, DGHO (German Society of Hematology and Medical Oncology)) in order to adapt the ABC3 consensus for everyday therapy in Germany.
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Harbeck, Nadia, Diana Lüftner, Norbert Marschner, Michael Untch, Doris Augustin, Susanne Briest, Johannes Ettl, et al. "ABC4 Consensus: Assessment by a German Group of Experts." Breast Care 13, no. 1 (2018): 48–58. http://dx.doi.org/10.1159/000486722.

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The Advanced Breast Cancer Fourth Consensus (ABC4) on diagnosis and treatment of advanced breast cancer (ABC) again took place in Lisbon, on November 2-4, 2017, and was chaired by Fatima Cardoso, MD, PhD. This year's contents focused very much on new developments in the treatment of ABC. For example, the significance of inhibition of cyclin-dependent kinases 4 and 6 (CDK4/6) in hormone receptor (HR)-positive ABC, of dual antibody blockade in human epidermal growth factor receptor 2 (HER2)-positive ABC, and of poly(ADP-ribose) polymerase (PARP) inhibition in triple-negative ABC, as well as the potential therapeutic consequences, were discussed. Other key issues were BRCA-associated breast cancer, treatment of brain metastases, and personalized therapy decision-making using molecular testing (so-called ‘precision medicine'). As in past years, an important objective of the ABC conference was cooperation with representatives of patient organizations from around the world. This cooperation was further intensified during the ABC4. Following the main conference, the ‘Global Alliance' was founded, with the goal of publicizing and coordinating measures necessary worldwide from the patient advocates' standpoint. - The ABC consensus inevitably cannot accommodate country-specific needs, due to the truly global expert panel. Therefore, a working group of German breast cancer experts commented - as in the past years - on the on-site voting results by the ABC panelists upon which the final ABC4 consensus will be based, with particular consideration of the German guidelines on diagnosis and treatment of breast cancer for everyday treatment in Germany.
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Fonteyne, Riet, and Frank Baeyens. "Dissociations Between ABA-, ABC-, and AAB-Renewal of Pavlovian Modulation in Human Sequential Feature Positive Discrimination Learning." Experimental Psychology 58, no. 4 (February 1, 2011): 278–86. http://dx.doi.org/10.1027/1618-3169/a000094.

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Using a conditioned suppression preparation, we investigated extinction and aba-, abc-, and aab-renewal of Pavlovian modulation in human sequential Feature Positive (FP) discrimination learning, X → A+/A−. Extinction treatment was administered in the acquisition context a (aaa- and aab-groups) or in a new context b (aba- and abc-groups) and comprised X → A− extinction trials. Discriminative X → A/A responding was lost in all groups when tested in the extinction context. In the aba-group, the discriminative X → A/A responding totally recovered when retested in the acquisition context a. For the aaa-, the aab-, and the abc-group, discriminative X → A/A responding did not reappear when tested for renewal in, respectively, contexts a, b, and c. The demonstration of aba-renewal of extinguished modulation, but not abc- and aab-renewal, suggests that extinction in a context different from the acquisition context and a return to the original acquisition context might both be critical for renewal of Pavlovian modulation in human FP-discrimination learning.
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Untch, Michael, Rachel Würstlein, Norbert Marschner, Diana Lüftner, Doris Augustin, Susanne Briest, Johannes Ettl, et al. "4th International Consensus Conference on Advanced Breast Cancer (ABC4), Lisbon, November 4, 2017." Geburtshilfe und Frauenheilkunde 78, no. 05 (May 2018): 469–80. http://dx.doi.org/10.1055/a-0594-2243.

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AbstractThe fourth international advanced breast cancer consensus conference (ABC4) on the diagnosis and treatment of advanced breast cancer (ABC) headed by Professor Fatima Cardoso was once again held in Lisbon on November 2 – 4, 2017. To simplify matters, the abbreviation ABC will be used hereinafter in the text. In clinical practice, the abbreviation corresponds to metastatic breast cancer or locally far-advanced disease. This year the focus was on new developments in the treatment of ABC. Topics discussed included the importance of CDK4/6 inhibition in hormone receptor (HR)-positive ABC, the use of dual antibody blockade to treat HER2-positive ABC, PARP inhibition in triple-negative ABC and the potential therapeutic outcomes. Another major area discussed at the conference was BRCA-associated breast cancer, the treatment of cerebral metastasis, and individualized treatment decisions based on molecular testing (so-called precision medicine). As in previous years, close cooperation with representatives from patient organizations from around the world is an important aspect of the ABC conference. This cooperation was reinforced and expanded at the ABC4 conference. A global alliance was founded at the conclusion of the consensus conference, which aims to promote and coordinate the measures considered necessary by patient advocates worldwide. Because the panel of experts was composed of specialists from all over the world, it was inevitable that the ABC consensus also reflected country-specific features. As in previous years, a team of German breast cancer specialists who closely followed the consensus voting of the ABC panelists in Lisbon and intensively discussed the votes has therefore commented on the consensus in the context of the current German guidelines on the diagnosis and treatment of breast cancer 1, 2 used in clinical practice in Germany. The ABC consensus is based on the votes of the ABC panelists in Lisbon.
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Casagrande, Sarah S., and Jean M. Lawrence. "Blood glucose, blood pressure, and cholesterol testing among adults with diabetes before and during the COVID-19 pandemic, USA, 2019 vs 2021." BMJ Open Diabetes Research & Care 11, no. 3 (June 2023): e003420. http://dx.doi.org/10.1136/bmjdrc-2023-003420.

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IntroductionRegular blood glucose/A1c, blood pressure (BP), and cholesterol (ABC) testing is important for diabetes management. It is unknown whether pandemic-related disruptions in medical care were negatively associated with ABC testing among US adults with diagnosed diabetes.Research design and methodsA cross-sectional analysis was conducted among adults ≥18 years with diagnosed diabetes who participated in the 2019 or 2021 National Health Interview Survey (n=3355 and n=3127, respectively). Adults with diabetes self-reported sociodemographic and diabetes-related characteristics, ABC testing in the past year, and delays or not getting medical care due to the pandemic (2021 only). Descriptive statistics were used to determine differences in ABC testing in 2019 vs 2021. Logistic regression models were used to assess the association between delays or not getting medical care due to the pandemic and ABC testing, adjusting for sociodemographic characteristics, diabetes duration, and diabetes medication use.ResultsOverall, the prevalence of having a blood glucose/A1c or a BP test in the past year was high (>90%) but it was significantly lower in 2021 compared with 2019 (A1c: 94.2% vs 96.8%, p<0.001; BP: 96.8% vs 98.4%, p=0.002, respectively). Cholesterol testing remained stable (93.0% in 2021 vs 94.5% in 2019, p=0.053). In logistic regression analysis, after full adjustment, adults who reported delaying or not getting medical care when needed due to the pandemic were 50% less likely to get an ABC test in the past year compared with those who promptly received medical care (A1c: adjusted OR (aOR)=0.44, 95% CI 0.29–0.68; BP: aOR=0.48, 95% CI 0.27–0.85; cholesterol: aOR=0.48, 95% CI 0.31–0.75).ConclusionsDisruptions in medical care during the pandemic were associated with a decrease in ABC testing. Future research is needed to assess whether blood glucose/A1c and BP testing returns to prepandemic levels and if reductions in these tests result in excess diabetes-related complications.
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Dissertations / Theses on the topic "ABC"

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Burns, Maureen, and n/a. "ABC Online: Becoming the ABC." Griffith University. School of Arts, Media and Culture, 2004. http://www4.gu.edu.au:8080/adt-root/public/adt-QGU20040520.111544.

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This thesis combines histories of the implementation of ABC Online (the website of the Australian Broadcasting Corporation, Australia's largest national Public Service Broadcaster) with the political philosophies of Foucault, and of Deleuze and Guattari. Following the Deleuzian argument that institutions of enclosure are in crisis because they exist in between diagrams of the disciplinary and control societies, the thesis tests each of the Foucauldian diagrams of discipline, governmentality and control against the ABC as Public Service Broadcaster. It explores issues such as which ABC strategies belong to which diagram, and the ways in which changes in communications technologies altered governing rationales of these diagrams at the ABC. The thesis uses the implementation of ABC Online to explore the idea of the ABC in the late 1990s as operating in between social diagrams. One way of examining this 'in between-ness' is to use the Public Service Broadcasting idea as an instance of arboreal thinking and the internet idea as rhizomic. The thesis employs that model to argue that Public Service Broadcasting as it is practised is not merely an arboreal assemblage, and that actual implementations of the internet are more than merely rhizomic assemblages. The thesis details some of the earliest relations between broadcasting and the internet at the ABC, and describes the relations between rhizomic and arboreal images of the ABC at particular sites and in various discourses. This examination concludes that both ways of imagining the ABC - the arboreal and the rhizomic - have been essential to the success of ABC Online. While the position of the ABC in between social diagrams caused a sense of crisis, ABC Online was in fact successful largely because of its position in between social diagrams. Not only was ABC Online remarkably successful in its first five years, but it was successful in ways which could not be accommodated in such documents as the ABC Charter. The public silences of ABC Online both allowed it to thrive, and conversely supported arboreal stratified ways of defending the ABC. Defences of the ABC that used arboreal thinking as a rhetorical strategy continued to dominate public discussion of the ABC, despite the successes of contrary examples in practice. One such example was the successful implementation of Radio Australia Online at a time when the Mansfield Review sought to limit the scope of the ABC to domestic free-to-air broadcasting. When some ABC Online practices were publicised in relation to the proposed Telstra deal, the resultant controversy concentrated on the non-commercial/commercial boundary at the ABC. The controversy also highlighted fears that the Online environment may alter the ethical relations between the ABC and its publics. In particular, the ethical goals of independence and integrity were perceived as being under threat in the World Wide Web environment. These goals were further problematised within the organisation by the demands of interactive subsites. These subsites demonstrated an altered ethical relation between the ABC and its user in the online environment of the control society.
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Burns, Maureen. "ABC Online: Becoming the ABC." Thesis, Griffith University, 2004. http://hdl.handle.net/10072/365752.

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This thesis combines histories of the implementation of ABC Online (the website of the Australian Broadcasting Corporation, Australia's largest national Public Service Broadcaster) with the political philosophies of Foucault, and of Deleuze and Guattari. Following the Deleuzian argument that institutions of enclosure are in crisis because they exist in between diagrams of the disciplinary and control societies, the thesis tests each of the Foucauldian diagrams of discipline, governmentality and control against the ABC as Public Service Broadcaster. It explores issues such as which ABC strategies belong to which diagram, and the ways in which changes in communications technologies altered governing rationales of these diagrams at the ABC. The thesis uses the implementation of ABC Online to explore the idea of the ABC in the late 1990s as operating in between social diagrams. One way of examining this 'in between-ness' is to use the Public Service Broadcasting idea as an instance of arboreal thinking and the internet idea as rhizomic. The thesis employs that model to argue that Public Service Broadcasting as it is practised is not merely an arboreal assemblage, and that actual implementations of the internet are more than merely rhizomic assemblages. The thesis details some of the earliest relations between broadcasting and the internet at the ABC, and describes the relations between rhizomic and arboreal images of the ABC at particular sites and in various discourses. This examination concludes that both ways of imagining the ABC - the arboreal and the rhizomic - have been essential to the success of ABC Online. While the position of the ABC in between social diagrams caused a sense of crisis, ABC Online was in fact successful largely because of its position in between social diagrams. Not only was ABC Online remarkably successful in its first five years, but it was successful in ways which could not be accommodated in such documents as the ABC Charter. The public silences of ABC Online both allowed it to thrive, and conversely supported arboreal stratified ways of defending the ABC. Defences of the ABC that used arboreal thinking as a rhetorical strategy continued to dominate public discussion of the ABC, despite the successes of contrary examples in practice. One such example was the successful implementation of Radio Australia Online at a time when the Mansfield Review sought to limit the scope of the ABC to domestic free-to-air broadcasting. When some ABC Online practices were publicised in relation to the proposed Telstra deal, the resultant controversy concentrated on the non-commercial/commercial boundary at the ABC. The controversy also highlighted fears that the Online environment may alter the ethical relations between the ABC and its publics. In particular, the ethical goals of independence and integrity were perceived as being under threat in the World Wide Web environment. These goals were further problematised within the organisation by the demands of interactive subsites. These subsites demonstrated an altered ethical relation between the ABC and its user in the online environment of the control society.
Thesis (PhD Doctorate)
Doctor of Philosophy (PhD)
School of Arts, Media and Culture
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Luz, Ricardo Hecker. "O ABC sem o ABC." Florianópolis, SC, 2005. http://repositorio.ufsc.br/handle/123456789/102385.

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Dissertação (mestrado) - Universidade Federal de Santa Catarina, Centro de Comunicação e Expressão. Programa de Pós-Graduação em Lingüística.
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Esse trabalho estudou a influência dos conhecimentos lingüísticos e psicolingüísticos do professor na inserção de crianças no mundo da leitura. Além do professor de uma escola municipal do interior de Santa Catarina, que participou de um curso de Lingüística e Psicolingüística, os sujeitos foram 20 alunos da turma controle, antes do curso, e 24 da turma teste, depois do curso.
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Aquino, Francisco Melo de. "ABC." Florianópolis, SC, 2001. http://repositorio.ufsc.br/xmlui/handle/123456789/82118.

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Dissertação (mestrado) - Universidade Federal de Santa Catarina, Centro Tecnológico. Programa de Pós-Graduação em Engenharia de Produção
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A presente pesquisa tem como objetivo geral identificar os potenciais benefícios obtidos com a implantação do método de custeio ABC (Activity Based Costing), no Centro de Educação Profissional do SENAC de Florianópolis e propor um sistema alternativo de custeio baseado na atividade. Inicialmente, realiza-se uma breve revisão teórica com o propósito de evidenciar as principais deficiências dos métodos de custeio tradicionais como ferramentas de apoio à tomada de decisões e, ao mesmo tempo, destacar a importância do ABC, para tal fim. Com o propósito de justificar a elaboração de uma proposta alternativa de custeio, analisa-se o atual sistema de custos e verifica-se sua inadequação como instrumento de cálculo de custos e de apoio à tomada de decisão. Realiza-se análise dos custos da referida unidade, referente ao período de janeiro a agosto de 2000, constata-se que seus custos indiretos correspondem, em média, a 51% do custo total. Constata-se, também, que estes custos comprometem, em média, 63% de sua receita operacional mensal e que as despesas das principais seções apresentam acentuada tendência de crescimento no período. Diante de tais constatações, realiza-se levantamento de dados junto à referida unidade operativa e identificam-se as principais atividades e recursos. Em decorrência de significativa incidência de compartilhamento de recursos, especialmente de mão-de-obra, elabora-se um modelo básico de rastreamento de custos de pessoal. A partir do levantamento, apontam-se 26 atividades e respectivos direcionadores de recursos, elabora-se o dicionário de atividades e demonstra-se o cálculo dos custos das atividades do Núcleo Administrativo Financeiro. Na seqüência, definem-se os direcionadores de atividades, calcula-se o custo por medida de saída do citado núcleo, demonstra-se, esquematicamente, como os custos das atividades são atribuídos aos produtos e como os custos dos recursos diretos e das atividades do Núcleo Administrativo Financeiro são relacionados a um curso de excel. Também demonstra-se a sistemática de cálculo da lucratividade de produtos e destacam-se os benefícios que, eventualmente, seriam obtidos com a implantação do sistema proposto, cujos principais são: acurácia dos custos dos cursos, indispensável para racionalização e precificação de cursos; visibilidade das oportunidades de redução de custos; apoio à redefinição de processos e auxílio a decisões relacionadas ao fornecimento de cursos para turmas de determinadas instituições (cursos fechados)
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Fernandes, Andrino. "ABC-Pro." Florianópolis, SC, 2000. http://repositorio.ufsc.br/xmlui/handle/123456789/79191.

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Dissertação (mestrado) - Universidade Federal de Santa Catarina, Centro Tecnológico.
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Este trabalho tem como principal objetivo o desenvolvimento e a utilização do ABC-Pro, um software para o apoio ao ensino da lógica de programação. O ponto fundamental do trabalho é proporcionar facilidades para implementação de programas através de uma representação algorítmica. O aspecto pedagógico também faz parte desta abordagem. O conteúdo descritivo faz uma explanação do domínio do problema e as teorias de aprendizagem. O ambiente permite tratamento de erros numa linguagem apropriada para os iniciantes da programação, bem como possibilita aos alunos os conceitos e definições sobre o conteúdo básico necessário para elaboração de programas. O compilador como núcleo principal do ambiente é a origem de todo o trabalho e devidamente relatado. A aplicação deste trabalho teve como público alvo os alunos do Curso Técnico de Informática do CEFET/SC. Espera-se com este trabalho fornecer uma contribuição ao aluno proporcionando o aprendizado da lógica de programação e para o professor um instrumento que auxilie o acompanhamento e gerenciamento do processo de desenvolvimento cognitivo do aluno.
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Karlsson, Beatrice, and Jacob Rehn. "ABM i SvenskTillverkningsindustri : En studie kring dess Spridning, Användande och Beroende till ABC." Thesis, Linköpings universitet, Företagsekonomi, 2012. http://urn.kb.se/resolve?urn=urn:nbn:se:liu:diva-86324.

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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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Kaprálová, Aneta. "Finanční analýza účetní jednotky ABC/Financial Analysis of Company ABC." Master's thesis, Vysoká škola ekonomická v Praze, 2009. http://www.nusl.cz/ntk/nusl-15788.

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This thesis is focused on financial analysis of company ABC that works in rubber industry. First part is aimed at theoretical interpretation of financial analysis, its goals, history, users and sources. Attention is paid to sources of information especially financial statements. Further basic methods are defined, which financial analysis uses. Ratios are described in this thesis above all. At the close there is practical display of financial analysis based on data from financial statements of company ABC and its internal sources.
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Dahl, Jonas, and Jesper Porelius. "ABC+SCM=Sant?" Thesis, Linköping University, Department of Management and Economics, 2006. http://urn.kb.se/resolve?urn=urn:nbn:se:liu:diva-5738.

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Background:

Companies of today commonly search to gain competitive advantages throughout different forms of co-operation, one of which is referred to as Supply Chain Management. Although little research has been assigned to the topic of how to manage and control this type of relation, lately a growing number of academics has been arguing that ABC is an appropriate mean of controlling this type of relationships.

Purpose:

The purpose of this thesis is to investigate to what degree the ongoing debate on the use of ABC as a mean of control within SCM correspond to the present theories related to ABC and SCM respectively.

Research method:

The thesis takes it’s starting point within the literature, meaning that the empirical information consists of published articles in the ongoing debate. This information is put in relation to the original theories concerning both topics.

Conclusions:

The results shown in the thesis in some content agrees with the ongoing debate referring to the positive aspects that could result from using ABC as a mean of control within SCM. However the main result of the study is the discovery of a lack of discussion concerning the problems that implementing ABC within SCM might implicate, a fact that we believe contributes to the mainly positive view on using ABC within Supply Chain Management.


Bakgrund

Företag av idag ingår i allt större utsträckning i någon form av samarbete för att på så vis skapa sig konkurrensfördelar på marknaden, en av dessa samarbetsformer går under beteckningen Supply Chain Management. Hur styrningen i denna typ av relation bör se ut är ett relativt outforskat ämne, dock finns det i dagens forskningsdebatt flera forskare som förespråkar ABC-kalkylering som ett lämpligt styrinstrument för denna typ av relationer.

Syfte

Syftet med uppsatsen är att undersöka hur väl den pågående forskningsdebatten gällande användandet av ABC som styrverktyg inom SCM överensstämmer med befintlig teoribildning inom de respektive forskningsområdena.

Genomförande

Studien tar sin utgångspunkt i litteraturen, med detta avses att den empiri som studeras består av publicerade artiklar i den aktuella debatten. Informationen ställs sedan i relation till den existerande teoribildningen inom ABC respektive SCM.

Slutsats

De resultat som framkommer ur studien visar på att den aktuella debatten i vissa avseenden har rätt i de positiva effekter ett ABC-system skulle kunna generera inom SCM. Men vad studien huvudsakligen kommer fram till är att det i forskningsdebatten saknas en ordentlig problematisering av ämnet, vilket enligt oss också förklarar den övervägande positiva syn som föreligger till användandet av ABC inom SCM.

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Köck, Helmuth. "ABC der Geographiedidaktik." Universität Potsdam, 2006. http://opus.kobv.de/ubp/volltexte/2009/3140/.

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Alfaro, Rojas Veronika Vanessa, Iparraguirre Maria Julia Elizabeth Mazzetti, Correa Pamela Pienira Melendez, Vallejo Naihr Brenda Pachas, and Chavez Rosa Milagros Saldivar. "Multiservicios ABC Workforce." Bachelor's thesis, Universidad Peruana de Ciencias Aplicadas (UPC), 2021. http://hdl.handle.net/10757/655500.

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Para el desarrollo del presente trabajo se realizó una investigación de mercado identificando que existe la necesidad de contratar servicios técnicos para el hogar que garantice seguridad y calidad, a la vez, existe la oferta de empleo de técnicos de servicios generales, por ello, el modelo de negocio Multiservicios ABC Workforce consiste en comercializar a través de su plataforma web los servicios técnicos para el hogar tales como: electricidad, gasfitería, cerrajería y pintura que serán realizados por técnicos capacitados y calificados en el domicilio del cliente cumpliendo las medidas de seguridad contra COVID-19. En tal sentido, los servicios están dirigidos al segmento de hogares del NSE A, B y C ubicados en los distritos de la zona Moderna de Lima Metropolitana que son consumidores con estilo de vida sofisticado y moderno que valoran la calidad y practicidad, por ello, como propuesta de valor del servicio técnico para el hogar es entregar trabajos de calidad que generen en el cliente una experiencia de seguridad, garantía y ahorro de tiempo. Cabe mencionar, los servicios técnicos para el hogar serán distribuidos por el canal directo utilizando como medio de captación de clientes: la plataforma web, Google Ad, redes sociales y alianza con empresas administradoras de condominios y departamentos. Además, es clave que el proceso de entrega del servicio técnico se realice de manera eficiente y oportuna, por ello, primero se realizará una cotización según los requerimientos del cliente en base precios competitivos del mercado.
For the development of this project market research was carried out to identify the necessity to hire a technical service for each home that brings security and quality about the services it offers. Also, there are job offers for technicians in general. This business model “Multiservicios ABC Workforce” is to market the technical services for the home across its web platform such as electricity, plumbing, locksmithing and painting that will be to carry out by trained and qualified technicians at customer’s home with precautionary measures against COVID-19. In this regard, the services are directed to home segment of NSE A, B and C whose are in the districts of Lima Metropolitana modern that are consumers with a sophisticated and modern lifestyle who value the quality and practicality services. Therefore, home technical service value proposition, it is to deliver jobs that generates safety, guarantee and time-saving experience for the customer. It is also important to mention that technical services for homes will be distributed through the direct channel of customer acquisition by web platform, Google Ad, social networks and real states and condominium administrators. Furthermore, it is a key that the services delivery process must be made in an efficient and timely manner. For that, quotation will be performed first according to customer requirements based on competitive market prices.
Trabajo de investigación
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Books on the topic "ABC"

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Sempere, Vicky. ABC. Caracas, Venezuela: Ediciones Ekaré-Banco del Libro, 1987.

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Wendon, Lyn. ABC. Leatherhead, Surrey, UK: Letterland International Ltd., 2016.

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Reese, Bob. ABC. Chicago: Childrens Press, 1992.

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Wildsmith, Brian. ABC. Brookfield, Conn: Millbrook Press, 1995.

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Children's Press (New York, N.Y.). ABC. New York: Children's Press, 2012.

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Belinda, Evans, ed. ABC. London: Collins Educational, 1994.

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1898?-1968, Blyton Enid, ed. ABC. London: Collins, 1998.

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Lyn, Wendon, and Launchbury Jane, eds. ABC. London: Collins Educational, 1998.

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Angela, Mills, ed. ABC. Newmarket: Brimax Bks., 1994.

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ill, Burton Jane, ed. ABC. New York: Snapshot, 1994.

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Book chapters on the topic "ABC"

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Jones, Robin, Clive Maynard, and Ian Stewart. "ABC." In The Art of Lisp Programming, 137–39. London: Springer London, 1990. http://dx.doi.org/10.1007/978-1-4471-1719-3_17.

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Warner, Kristen J. "ABC." In From Networks to Netflix, 25–34. New York : Routledge, 2018.: Routledge, 2018. http://dx.doi.org/10.4324/9781315658643-2.

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Schawel, Christian, and Fabian Billing. "ABC-Analyse." In Top 100 Management Tools, 15–17. Wiesbaden: Springer Fachmedien Wiesbaden, 2017. http://dx.doi.org/10.1007/978-3-658-18917-4_4.

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Wielpütz, Mark O., and Boris A. Radeleff. "Angiographie-ABC." In Angiofibel, 23–40. Berlin, Heidelberg: Springer Berlin Heidelberg, 2013. http://dx.doi.org/10.1007/978-3-642-33230-2_3.

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Doll, Georg Friedrich. "Zertifikate ABC." In Aktien-Zertifikate, 33–273. Wiesbaden: Gabler, 2009. http://dx.doi.org/10.1007/978-3-8349-8283-4_3.

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Vassiliu, Pantelis, George Konstantoudakis, and Asad Mushtaq. "ABC Heuristics." In Penetrating Trauma, 53–60. Berlin, Heidelberg: Springer Berlin Heidelberg, 2016. http://dx.doi.org/10.1007/978-3-662-49859-0_8.

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Schawel, Christian, and Fabian Billing. "ABC-Analyse." In Top 100 Management Tools, 13–15. Wiesbaden: Gabler Verlag, 2012. http://dx.doi.org/10.1007/978-3-8349-4105-3_4.

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Awerbuch, Shimon, and Alistair Preston. "Postal ABC." In Current Directions in Postal Reform, 195–215. Boston, MA: Springer US, 2000. http://dx.doi.org/10.1007/978-1-4615-4481-4_10.

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Swier, Lotteke J. Y. M., Dirk-Jan Slotboom, and Bert Poolman. "ABC Importers." In ABC Transporters - 40 Years on, 3–36. Cham: Springer International Publishing, 2015. http://dx.doi.org/10.1007/978-3-319-23476-2_1.

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Michael, Rist, and Pizzica Albert J. "ABC Company." In Financial Ratios for Executives, 107–13. Berkeley, CA: Apress, 2014. http://dx.doi.org/10.1007/978-1-4842-0731-4_3.

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Conference papers on the topic "ABC"

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Min, Junghi, Hyungwoo Ryu, Kwanghyun La, and Jihong Kim. "ABC." In the Posters & Demos Session. New York, New York, USA: ACM Press, 2014. http://dx.doi.org/10.1145/2678508.2678521.

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Jin, Mingyu, Donghwan Shin, and Doo-Hwan Bae. "ABC +." In SAC 2018: Symposium on Applied Computing. New York, NY, USA: ACM, 2018. http://dx.doi.org/10.1145/3167132.3167426.

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Avgustinov, Pavel, Julian Tibble, Aske Simon Christensen, Laurie Hendren, Sascha Kuzins, Jennifer Lhoták, Ondřej Lhoták, Oege de Moor, Damien Sereni, and Ganesh Sittampalam. "abc." In the 4th international conference. New York, New York, USA: ACM Press, 2005. http://dx.doi.org/10.1145/1052898.1052906.

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Smith, John B., and F. Donelson Smith. "ABC." In the third annual ACM conference. New York, New York, USA: ACM Press, 1991. http://dx.doi.org/10.1145/122974.122992.

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Apaolaza, Aitor, Robert Haines, Amaia Aizpurua, Andy Brown, Michael Evans, Stephen Jolly, Simon Harper, and Caroline Jay. "ABC." In CHI'16: CHI Conference on Human Factors in Computing Systems. New York, NY, USA: ACM, 2016. http://dx.doi.org/10.1145/2851581.2892483.

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Haberl, Alexander, Johannes Liebl, and Rolf Rascher. "ABC-polishing." In Fifth European Seminar on Precision Optics Manufacturing, edited by Christian Schopf and Rolf Rascher. SPIE, 2018. http://dx.doi.org/10.1117/12.2318549.

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Li, Ping. "ABC-boost." In the 26th Annual International Conference. New York, New York, USA: ACM Press, 2009. http://dx.doi.org/10.1145/1553374.1553455.

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Mollinetti, Marco A. F., Daniel Leal Souza, and Otávio Noura Teixeira. "ABC+ES." In GECCO '14: Genetic and Evolutionary Computation Conference. New York, NY, USA: ACM, 2014. http://dx.doi.org/10.1145/2598394.2602277.

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Ramamoorthy, Muhilan, Stephanie Forrest, and Violet R. Syrotiuk. "MA-ABC." In GECCO '21: Genetic and Evolutionary Computation Conference. New York, NY, USA: ACM, 2021. http://dx.doi.org/10.1145/3449639.3459268.

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Sadeghnejad, Amir, Sheharyar Rehmat, Atorod Azizinamini, and Nerma Caluk. "Bridges ABC." In Second International Interactive Symposium on UHPC. Iowa State University Digital Press, 2019. http://dx.doi.org/10.21838/uhpc.9686.

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Reports on the topic "ABC"

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Narayanan, V. G., and Ratna Sarkar. ABC at Insteel Industries. Cambridge, MA: National Bureau of Economic Research, July 1999. http://dx.doi.org/10.3386/w7270.

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Montoya, Valentina, Laureen Montes, Valeria Bernal, Gibet Camós,, Fanny Bertossi, Ángela María Orozco, Edith Arístide, et al. ABC Género y Transporte. Inter-American Development Bank, November 2021. http://dx.doi.org/10.18235/0003772.

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Para nadie es un secreto que la movilidad es un factor determinante para la calidad de vida de todas las personas, tanto en el contexto urbano como en el rural. En cada uno de ellos, la planificación y gestión de los servicios asociados a la infraestructura del transporte tienen como finalidad, además de conectar a los ciudadanos, facilitar y responder a las diferentes necesidades de las personas, es decir, mitigar los índices de segregación socioespacial haciendo más próximas las zonas residenciales, económicas y productivas que ofrecen estos territorios.
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Potkonjak, Miodrag. ABC: Aging-Based IC Configuration. Fort Belvoir, VA: Defense Technical Information Center, April 2014. http://dx.doi.org/10.21236/ada602909.

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Noga, Andrew J. Adjustable Bandwidth Concept (ABC) Performance Evaluation. Fort Belvoir, VA: Defense Technical Information Center, July 2003. http://dx.doi.org/10.21236/ada416986.

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Porter, Joanne, Val Prokopiv, Blake Peck, Carolyn Bailey, and Habib Forooshani. Adolescents Building Connections (ABC) Project Evaluation 2022. Federation University, December 2023. http://dx.doi.org/10.35843/xacb5551.

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CERC (formally CERG) has evaluated the Quantum Support Services ABC program that provides tools and strategies to help young people understand the impact of their behaviours and encourage positive growth and maintenance of healthy relationships.
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Barthold, W. Preconceptual ABC design definition and system configuration layout. Office of Scientific and Technical Information (OSTI), March 1995. http://dx.doi.org/10.2172/79082.

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Allman, M. TCP Congestion Control with Appropriate Byte Counting (ABC). RFC Editor, February 2003. http://dx.doi.org/10.17487/rfc3465.

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Poveda, Rafael, Veronica Tejerina, Marco Fuentes, Tomás Padilla, and Johanne Hanko. Diagnóstico de género para la Administradora Boliviana de Carreteras (ABC). Banco Interamericano de Desarrollo, July 2022. http://dx.doi.org/10.18235/0004358.

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Lekostaj, Jacqueline K. The Role of ABC Proteins in Drug Resistant Breast Cancer Cells. Fort Belvoir, VA: Defense Technical Information Center, April 2008. http://dx.doi.org/10.21236/ada485613.

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Pleeter, Perri, and Jacqueline K. Lekostaj. The Role of ABC Proteins in Drug Resistant Breast Cancer Cells. Fort Belvoir, VA: Defense Technical Information Center, March 2009. http://dx.doi.org/10.21236/ada504701.

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