Most decision making research in management accounting remains focused on cost information in a production context. Little is known on the relevance of customer profifitability analysis (CuPA) reports, which more accurately reflect revenue and marketing support variations acrosscustomers, for marketing decisions. (more…)
Mobility is the most important response by the inhabitants of the Sahel to climatic adversity. This ‘condition sahélienne’, characterized by unstable climatic circumstances, irregular rainfall patterns and periods of drought, has an important influence on people’s decision-making processes regarding their livelihood. Migration studies mainly focus on labour migration to urban areas. (more…)
Devonian-Mississippian strata in the northwestern region of the Western Canada sedimentary basin (WCSB) were investigated for shale gas potential. In the subsurface, thermally mature strata of the Besa River, Horn River, Muskwa, and Fort Simpson formations attain thicknesses of more than 1 km (0.6 mi), encompassing an area of approximately 125,000 km (48,300 mi ) and represent an enormous potential gas resource. (more…)
Methane adsorption isotherms measured for a series of coals with varying rank at a wide range of temperatures and pressures allows the prediction of the change in sorption capacity as a function of tectonic history. Changes in sorption capacity in response to declining pressure and temperature associated with uplift may increase or decrease the capacity of the coal and, if the coal is initially saturated, result in excess gas or a deficiency of gas (undersaturation). Assuming reasonable geothermal and pressure gradients, our data indicate that the sorption capacity will generally decrease with uplift and associated exhumation, (more…)
Full-text indexes provide fast substring search over large text collections.A serious problem of these indexes has traditionally been their space consumption. A recent trend isto develop indexes that exploit the compressibility of the text, so that their size is a functionof the compressed text length. This concept has evolved into self-indexes, which in addition containenough information to reproduce any text portion, so they replace the text. The excitingpossibility of an index that takes space close to that of the compressed text, replaces it, and inaddition provides fast search over it, (more…)
Previous research suggests that compared to mobile phone use, eating and drinking while driving is more common and is seen as lower risk by drivers. Nevertheless, snacking at the wheel can affect vehicle control to a similar extent as using a hands-free phone, and is actually a causal factor in more crashes. (more…)
Passenger vehicles are designed to absorb crash energy in frontal crashes through deformation or crush of energy-absorbing structures forward of the occupant compartment. In collisions between cars and light trucks (i.e., pickups and SUVs), however, the capacity of energy-absorption structures may not be fully utilized because mismatches often exist between the heights of these structures in the colliding vehicles. (more…)
Accident investigations influence public perceptions and safety management strategies by determining the amount and type of information learned about the accident. To examine the factors considered in investigations, this study used a content analysis of 100 consecutive media reports of amusement ride accidents from an online media archive. (more…)
