Monday, December 30, 2019

Breast Cancer The Second Most Common Cause Of Cancer Essay

Breast Cancer Part A:- According to Cancer council Australia, Breast cancer was the second most common cause of cancer death in women in 2012 whereas it is expected to be the 3rd most common cause of cancer death this year. In 2012, 15166 cases of new breast cancer were diagnosed whereas the estimated number of new breast cancer diagnosis in 2016 is about 16084 with 90% five year survival rate. (Cancer Australia â€Å", 2016). Breast cancer accounts 12.3% of all cancer diagnosis and 6.3% of cancer deaths in Australia. The diagnosis of breast cancer in men is low compared to women. (1 in 688 by the age of 85). In Australia the disease burden is described as DALY. The disability adjusted life year (DALY) is the number of healthy years lost due to disease, injury or early death. The expected DALY for men due to breast cancer is about 140 and for women is about 61300 which accounts 24% cancer burden of women. (Australian Institute of Health and Welfare, 2016). Specific community groups at risk:- The association between presence of risk factors and the development of Breast Cancer remains unclear. Main risk factors includes # Sex: Breast cancer is mostly diagnosed among women with an average of 37 newly diagnosed cases each day. The incidence of breast cancer is very low in men due to less development of breast tissue and minimal or no exposure to tumour promoting female hormones. #Age: Peak age of diagnosis of Breast Cancer in women variesShow MoreRelatedBreast Cancer : The Most Common Form Of Cancer937 Words   |  4 PagesBreast Cancer is the most common form of cancer found in women in the United states and is the second leading cause of cancer deaths in women. Although it is more common in women, men can also develop breast cancer as it forms through cells in the breast. As stated by the cancer center of America â€Å"The milk-producing ducts and glands are the two most likely areas to develop cancerous cells.† This is why it is most common in females, as males lack the ducts and glands that women have making them moreRead MoreBreast Cancer : Causes, Signs And Symptoms And Risk Factors1539 Words   |  7 Pagesliterature on overview of breast cancer, its causes, signs and symptoms and risk factors. It will also look at literature on screening methods of breast cancer, particularly mammogram. OVERVIEW OF BREAST CANCER According to Rodney et al (2003), breast cancer is the commonly occurring cancer in women, responsible for one third of all malignancies in females. It is said to be the second to lung cancer as a cause of cancer mortality and has been found to be the leading cause of death for American womenRead MoreBreast Cancer Essay1178 Words   |  5 PagesAbstract: Breast cancer is the second most common cancer in women worldwide. The most common type of breast cancer is ductal carcinoma, which arises in cells that lines breast duct. Many imaging techniques are used for the screening and diagnosis, but typically patients are diagnosed at advanced stage only, and the prognosis is associated with early detection. At present serum and protein biomarkers improving early detection of breast cancer, these make better treatment options with a better responseRead MoreBreast Cancer : Cancer And Cancer1372 Words   |  6 PagesBreast Cancer Disease Overview Breast cancer is a disease in which certain cells in the breast become abnormal and multiply uncontrollably to form a tumor. Breast cancer is the second most commonly diagnosed cancer in women. (Only skin cancer is more common.) About one in eight women in the United States will develop invasive breast cancer in her lifetime. Researchers estimate that more than 230,000 new cases of invasive breast cancer will be diagnosed in U.S. women in 2015. Cancers occur when aRead MoreBreast Cancer Essay993 Words   |  4 Pages Breast cancer’s a group of cells that are cancer cells called malignant. Malignant is a tumor, which starts in parts of the breast. Breast cancer is the second leading cause of death for women but not as bad of a death for men. Males or females, are born with some breast cells and tissues that have the possibility to turn into cancer cells. (â€Å"Definition.†) Any type of cancer begins in the cells. The cells are the basic building blocks that’ll make the tissue. If the process of cell growth goesRead MoreCancer : A Type Of Disease1203 Words   |  5 PagesResearch Paper: Cancer Cancer, is a type of disease that involves abnormal cell growth and has the potential to invade or spread to other parts of the body. Not all tumors are cancerous, there is one type that is not cancerous; benign tumors (which do not spread to other parts of the body). Possible signs and symptoms include: a distinct lump, a lengthened cough, irregular bleeding, unexplained weight loss, a difference in bowel movements, and many others. While these symptoms may cause cancer, they mayRead MoreCancer Is An Issue Worldwide That Does Not Favor Race,1433 Words   |  6 PagesCancer is an issue worldwide that does not favor race, gender, ethnicity or socioeconomic status. Although, particular cancer’s can effect some individuals more than others. For example, breast cancer. According to the Center of Disease Control Preventions (2017), â€Å"Both women and men can get breast cancer, though it is much more common in women.† In the United States, breast cancer is the second lead ing cancer among women of any race. It is the most common cause of death from cancer among HispanicsRead MoreBreast Cancer Awareness1695 Words   |  7 PagesThesis Statement: While both women and men can also get the breast cancer disease there is a cure with awareness to breast cancer. I. Breast Cancer and Who It Attacks A) What Is the Disease and Who It Affects 1. Disease which is a malignant cancer 2. Cells forms within the tissue of the breast 3. Victims are shocked 4. Both men and women get this disease 5. Women will be diagnosed more than men II. Common Risks Factors For Breast Cancer A) This Disease Can Be Caused By 1. One’s diet and lifestyle Read MoreOncology and Breast Foundation Essay example1072 Words   |  5 PagesBreast cancer affects one in eight women during their lives. Breast cancer kills more women in the United States than any cancer except lung cancer. No one knows why some women get breast cancer, but there a number of risk factors. Risks that you cannot change include+++++++etc. Other risks, which you can change, include being overweight, using hormone replacement therapy, taking birth control pills, drinking alcohol, not having children or having your first child after age 35 or having denseRead MoreMale Breast Cancer Essay861 Words   |  4 Pages Breast cancer in males is quite common, yet still many people are unaware of this disease. Often, it can go undiagnosed until the cancer is in the fourth stage. Every year over 2,000 men will be diagnosed, but only 54% will survive. Cancer in men is often overlooked as it is almost 100 times less common in men than women. During a man’s entire lifespan, the risk of having a diagnosis is about one in one-thousand. The most common symptom of this devastating disease are a lump or some swelling. This

Sunday, December 22, 2019

Tourette Syndrome Essays - 1139 Words

Tourette Syndrome Tourette syndrome is an inherited severe neurological disorder usually occurring before the age of eighteen and is associated with a degree of facial and body tics sometimes accompanied by random declarations of phrases or obscenities (2,3). The facial and body tics associated with the disorder can be painful and even embarrassing. Involuntary body movements such as jaw snapping, gyrating, hopping, and obscene gesturing are to name a few (1). Tourette Syndrome was named after a French neuropsychiatrist named Gilles de la Tourette who successfully assessed the disorder in the late 1800’s(3). Tourette Syndrome claims no specific race or ethnicity. The disorder generally can affect any ethnic group yet it does†¦show more content†¦Associated with the motor tics experienced by the patient are sometimes more self-destructive behavior such as head banging, eye poking, and lip biting (1). There have also been cases of various learning disabilities connected with Toure tte Syndrome such as dyslexia (4). Vocal tic behavior in patients diagnosed with Tourette Syndrome include outbursts of meaningless words or phrases. The vocal tics disrupt the regular flow of speech and cause the patient to stammer or stutter (1). Inappropriate outbursts called coprolalia are considered involuntary. Coprolalia may also take place in this display of vocal tic disorder. However, coprolalia only takes place in a small number of Tourette Syndrome sufferer’s (1). Each individual suffering from Tourette Syndrome should be evaluated as such. Certain manifestations of Tourette Syndrome may disable one in certain parts of their life such as in their school performance, while it may affect another’s personality or psyche (3). It may affect a totally different behavioral dimension in one’s life than that of another diagnosed with Tourette Syndrome. Although research on Tourette Syndrome is ongoing, it is believed that the disorder isShow MoreRelated Tourette Syndrome Essay612 Words   |  3 Pages Tourette Syndrome is a neurological disorder characterized by tics; involuntary, rapid, sudden movements or vocalizations that occur repeatedly in the same way. Diagnostic criteria include: both multiple motor and one or more vocal tics present at some time, although not necessarily simultaneously, the occurrence of tics many times a day (usually in bouts) nearly everyday or intermittently throughout the span of more than one year; period changes in the number, frequently, type and location of theRead MoreEssay on Tourette Syndrome2025 Words   |  9 Pageswhile, but eventually you give in† (Marlene Targ Brill 18). Tourette syndrome can be compared to poison ivy in some aspects. Individuals with Tourette syndrome have been suffering with tics and tantrums for hundreds of years, but today there are treatments that can help co ntrol the symptoms of Tourettes, allowing sufferers to live a normal life. The history of Tourette syndrome is very interesting. Hundreds of years ago those with Tourettes were thought of very differently all around the world. Read More Tourette Syndrome Essay1049 Words   |  5 PagesTourette Syndrome Tourette Syndrome, or TS, affects approximately one hundred thousand Americans of whom you will find in a variety of professions and social settings (7). It is a neurological disease which is characterized by repeated and involuntary body movements and vocal sounds. Before TS was known to be a health problem uncontrollable by the patient, it was seen as nervousness, possession by a spirit, epilepsy or simply as bad habits (5). Today it is known that imbalances in certain brainRead MoreTaking a look at Tourette Syndrome892 Words   |  4 PagesTourette syndrome (TS) is a disorder of the brain that is observed in people who have involuntary movements or vocalizations called tics. Named after Dr. Georges Gilles de la Tourette who first discovered this disorder, this French neurologist described a noblewoman who exhibited these symptoms in 1885. These tics could range from repetitive movements to inappropriate vocalizations. Early symptoms of Tourette syndrome occur in children at around 3 and 9 years and occur in equal percentages inRead MoreTourette Syndrome Essay761 Words   |  4 PagesSyndromes do not define who a person is. Tourette’s is a syndrome that affects a person’s compulsion control. Dr. Sacks, the neurologist who wrote â€Å"A Surgeon’s Life† has an interest in the disorder, and befriended a surgeon with Tourettes. Tourette Syndrome is a part of a person, but Dr. Bennet shows that it is not who the person is. Those affected by Tourette Syndrome are most commonly categorized as having compulsions, or a lack of control over certain words and phrases. They act as â€Å"one...drivenRead MoreEssay about Tourette Syndrome3755 Words   |  16 PagesTourette Syndrome Works Cited Not Included Tourette Syndrome was named for George Gilles de la Tourette, who first discovered the syndrome in 1885. Today there is still a mystery surrounding the disorder, it?s causes and it?s cures. But one of the biggest mysteries is an associated behavior called coprolalia. This symptom is the uncontrolled swearing or socially unacceptable utterances that some with Tourettes experience. Although despite the media?s fascination, Tourette syndrome is notRead MoreExploring the Disorder, Tourette Syndrome Essay674 Words   |  3 PagesTourette syndrome is a neurological disorder first described by a French physician named Georges Gilles de la Tourette, in 1885. Tourette syndrome (TS) consists of varies abrupt, rapid, involuntary, and repeated movements or vocal sounds, known as tics. â€Å"Until 1970, TS was frequently misdiagnosed as schizophrenia, obsessive-compulsive disorder, epilepsy, or nervous habits,† concluding that this mental disorder is extremely rare and has similar ch aracteristics as other mental disorders (Kahn and FawcettRead MoreEssay on Ticcing Away: Tourette Syndrome3162 Words   |  13 Pagesnbsp;nbsp;nbsp;nbsp;nbsp;nbsp;nbsp;nbsp;nbsp;nbsp;â€Å"Tourette Kids† Sometimes we are happy Sometimes we are sad Sometimes we get teased Sometimes we get mad Although we seem different When tics appear each day Remember this disease chose us And no the other way So if we jerk, or yell, or swear Please try not to forget It isn’t us doing it But a disease called Tourette ----Jason Valencia---- Touretter 1986, 10 years old Living with Tourette syndrome gives a deeper insight to the highly misunderstoodRead MoreGilles De La Tourette Syndrome2189 Words   |  9 PagesAbstract: Tourette syndrome is a neuropsychiatric condition characterized by both motor and phonic tics over a period of at least one year with the onset in childhood or adolescence. Apart from the tics, most of the patients with Tourette syndrome have associated neuropsychiatric comorbidities consisting of attention deficit hyperactivity disorder, obsessive compulsive disorder, rage attacks, sleep issues, depression, and migraine. Patients may also have physical complications directly from violentRead MoreWhat makes me tic?: An investigation into the possible causes of Tourette syndrome and its2400 Words   |  10 PagesWhat makes me tic?: An investigation into the possible causes of Tourette syndrome and its symptoms Gilles de la Tourette Syndrome, commonly known as â€Å"Tourette syndrome,† â€Å"Tourette’s,† or simply â€Å"TS,† is a chronic neuropsychiatric disorder producing sudden, repetitive movements and sounds, known as â€Å"tics,† which are beyond an individual’s control. The condition is named after French physician Georges Gilles de la Tourette, who first published an account of its symptoms in the 1880s (Felling Singer

Friday, December 13, 2019

Halloween in Calgary Free Essays

Story assignment two Halloween is one of the biggest days of the year, and from the many who celebrate it can agree that a lot goes into preparation. â€Å"This is the one time a year where you get to dress up and pretend to be someone you’re not† said Sean Mason. A first year SAIT ACAD student excited to spend his first Halloween living on SAIT’s residence and celebrate his first in Calgary. We will write a custom essay sample on Halloween in Calgary or any similar topic only for you Order Now Halloween is celebrated differently the older we get, from going door to door receiving candies from strangers to preparing nd attending parties. Some are traditions that people share with their families and others Just like to celebrate by themselves. â€Å"Being away from family is tough around Halloween†. Mason told me, â€Å"l take my sister trick or treating every year, guess this is the one year she’ll have to go without me and that’s kind of heartbreaking. † It’s amazing how something as small as taking a younger sibling trick or treating could have such a huge significance. With all the things he will miss, Mason is still looking forwards to the holidays. He seems to be excited for the spending Halloween with some of the new classmates and friends he’s met this semester, and experience first-hand Halloween in Calgary. Not all post-secondary students Halloween celebrations are full of excitement, so claims second year SAIT business student Krystal Duffy. â€Å"Halloween is the one night a year where girls use that lame excuse to dress slutty, and honestly it sickens me. How to cite Halloween in Calgary, Papers

Thursday, December 5, 2019

Costing Model Evaluating Effectiveness of RFID

Question: Discuss about the Costing Model for Evaluating Effectiveness of RFID. Answer: Introduction Activity-Based Management (ABM) is defined as a method used in the internal analysis of a business aimed at identifying its activities and evaluating them on the basis of the cost incurred and the value added by the activities (Chung-Kai, Chun-Yu, 2017). The same study denotes that the main idea of ABM is analyzing the activities in relation to the business operation while identifying the possible opportunities for improving the profitability and efficiency of the business. On the other hand, Activity Based Costing (ABC) is a method of accounting that helps in identifying the activities performed by a business organization while assigning direct indirect costs to the product results of the activities (Ippolito et al., 2016). In other words, ABC as an accounting system helps in recognizing the relationship between products, costs, and activities in a relationship through which it enables the assigning of indirect costs to products that are less arbitrary than the traditional accounti ng methods. This paper evaluates and presents the importance of Activity Based Management and Activity Based Costing in a contemporary environment of a business. Uses of Activity-Based Management in an organization ABM is often known to be a procedure that begun operation in the 1980s as essential in analyzing a business process with the aim of identifying the weaknesses and strengths of the business. Kim, Han, Yi, and Chang (2016) points out that ABM mainly targets section of the business that are causing financial losses with the aim of eliminating or improving the activities or the areas to increase the business productivity and profitability. The same study denotes that ABM helps a business in analyzing the costs of equipment, facilities, employees, and overhead distribution in the business among other factors. Chung-Kai and Chun-Yu (2017) point out that ABM can be applied in different types of businesses organizations such as non-profit org., government agencies, service providers, manufacturers, and schools among other sectors. It is hence essential in providing the cost information of the business in all facets of its operation. The analysis of ABM involves the classification of business activities as non-value-added or value-added. In his study, Dimitropoulos (2007) denotes that value added activities has a positive impact on the business as it increases the perception of the customers towards the value they have on the products of the organization. On the other hand, non-value added activities forces the business to incur costs but has no positive influence on the perception of the customers towards the products offered by the organization. Once the evaluation process on the value of the organization is completed, the organization can then focus on the activities that add value to its businesses while eliminating or reducing those that add not value to the business. Forcina (2015) denotes that companies that utilize ABM may often rank the value addition in a chosen scale of either one to five or one to ten so as to demonstrate the various levels and degrees of the customers perception towards the value add ition of each activity. From the analysis, it is evident that Activity-Based Management has specific objectives that it aims at achieving within the organization. Trowbridge (2013) points out that ABM often targets at achieving two major objectives. These include identifying and enhancing value-added activities in different facets of the business, identifying and eliminating or reducing non-value added activities, and redesigning the operational procedures of the company. These goals when achieved will help the organization to improve efficiency, maximizing value-added activities, and cutting wasteful spending on the invaluable activities. Uses of Activity-Based Costing According to ElGammal et al. (2016), the use of Activity Based Costing is often adopted in manufacturing organizations as it helps in enhancing the cost of data reliability thus producing a better classification of costs the company has incurred while executing its processes of production. Runliang and Bingning (2015) also point out that this costing accounting system is often adopted in product costing, product line, and target costing analysis, service pricing, as well as the analysis of the customer profitability. The method of accounting is thus hugely popular as it helps businesses to develop a much better and effective corporate strategy and focus when costs are better grasped. According to cost accountants, using the traditional cost accounting methods can often obscure or hide information on the costs of individual services or products, mainly when the local rules of cost allocation misrepresents the actual usage of resources according to Spiewak (2012). In such a case, the adoption of ABC is driven by the need of understanding the true costs of individual services and products with more accuracy. In support of the concept, Adane, Abiy, and Desta (2015) denote that companies often implement activity based accounting with the aim of identifying unprofitable individual products, finding the true cost of products and services for proper pricing policy, and revealing unnecessary costs that are worth elimination. Activity Based Costing is thus essential in the enhancement of the costing process in three major ways. Zakka et al. (2016) denote that ABC helps in expanding the number of cost pools hence suitable for assembling the overhead costs. Instead of the accumulation of all costs within one companywide pool, ABC helps the company to pool costs through its activities. The resulting effect is that it creates new bases for the assigning of overhead costs to different items to enable the allocation of costs on the basis of the costs-generating activities instead of focusing on the volume measures such as direct labor costs or machine hours. In support of this idea, Charaf and Rahmouni (2014) denote that ABC accounting system alters the organizational nature of various indirect costs enabling them to be traced to certain activities. The examples of these indirect costs include inspection, power, and depreciation among others. In a systematic review, Park and Simpson (2008) denote that ABC can be adopted by an organization to identify wasteful products. The study reveals that every ABC method adopted by a company for similar costs to production performance hence allowing the business to have a clear understanding on the progress of the overhead costs. The study hence denotes that the data can be used in identifying unnecessary costs and wasteful products to enable the productive use of resources. Park, J., Simpson (2008) also denote that the process can as well be used in fixing prices of services and products that are incorrect or excessive. In other words, the overall products and the quality of services can increase as the data details presented from the ABC can help in identifying cost and production issues that need to be resolved. According to Elgammal et al. (2016), adopting ABC in a business helps in improving the process of business for the organization. The ABC system adopted helps in allocating indirect costs on the basis of the product cost driver or on the factors creating costs. In other words, as these costs are allocated per product, a picture begin emerging in evaluating the business process that performs well and which other process calls for improvement. Analysis of the trends identified In their review, Kihuba et al. (2016) point out that management methods and practices have changed over the last decade. The same study denotes that organizations are moving from vertical to horizontal management systems. It is denoted as a move from a functionally oriented to a process system orientation adopting the use of just-in-time, total quality management, and business process reengineering as horizontal management initiatives for improvement. These are initiatives that are designed with the aim of improving the working process of the organization while ensuring its activities efficiently and effectively exceed or meet the ever changing requirements of customers. Park and Simpson (2008) also denote that the management information systems of tracking and providing information concerning the business horizontal aspects have significantly lagged behind the needs of the management. Activity-Based Management is hence adopted as a trend in many organizations to fill the required information as it provides the cost and operating information that often reflects the horizontal view of the business (Kihuba et al., 2016). The focus of ABM in horizontal business view provides the accurate information on the cost of services, products, distribution channels, activities, projects, contracts, and customer segments. The trend of ABM adopted by many organizations hence makes the costs and operation information useful as it provides cost drivers, value analysis, and measures of performance that can initiate, support, or drive improvement efforts and better decision-making. Depending on the organization adopting the accounting system, the Activity Based Costing is adopted in different trends (Charaf Rahmouni, 2014),). For instance, in the manufacturing companies, most manufacturing companies divides the overhead costs within the business into various activity centers mainly the machining, assembly, and quality inspection activity costs. Tsai et al. (2015) point out that each of these three activity centers does possess associated factors or costs drivers that influence the costs. For example, the machining activity costs can take into consideration the processing hours or the machine while the total number of the parts used can be considered in the assembly activity costs. Knowledge integration From the analysis of different literature presented in this manuscript, the adoption of the Activity based Accounting and the Activity-based Management accounting tools are adopted by many organizations as opposed to the traditional accounting methods. ElGammal et al. (2016) point out that they are often viewed as an opportunity for achieving the desire of improving the costing accuracy mainly to get very closer to the true costs as well as the return on investment for programs and projects among other initiatives in the business. Kihuba et al. (2016) also denote that organizations which effectively and consistently use activity-based accounting are viewed as practicing activity-based management. In other words, the management adopts ABC in supporting pricing deleting or adding items from product portfolio, choosing between in-house and outsourcing production, as well as the evaluation of the process improvement initiative. However, Charaf and Rahmouni (2014) assert that implementing Activity Based Accounting requires the very detailed information on the specific company activities such as the services, products, and tasks together with complete and detailed information on the resources consumed by these activities such as labor, time, etc. In a strategic survey, Chen et al. (2014) denote that any organization or company considering implementing or already implementing ABM needs to identify that certain market factors or products might be beneficial to the organization. However, some factors may not lead to the desired successful implementation goals. As a result, ABM can be adopted by the organization to solve the dilemma of what factors to implement as it gives a better chance to establish a beneficial costing for a valuable business output. However, ElGammal et al. (2016) denote that the process often comes with a challenge as it difficult finding out what costs are relevant for a particular activity. At the same time, the individuals involved in the process may also be suspicious of the other colleagues charged with the responsibility of evaluation. Adane, Abiy, and Desta (2015) also denote that some areas tend to overlap increasing their complexity and difficulty of separating them in addition to ABM being a costly process. The Activity-based costing or activity-based accounting id often used as a way of allocating costs on the basis of a number of resources that a service or a product can consume. Zakka et al. (2014) denote that its adoption is often essential in business organizations which provide customized services or products. Te same study denotes that a customized environment of production in a business requires allocation of the ABC on actual indirect costs to specific products so as to identify the true cost of the product. In their study, Kujacic (2015) also denotes that the process of implementing ABC can be a very challenging task for every business as the process has got its opportunities and challenges of implementation as well. The adoption of Activity Based Costing often comes with challenges to the organization as some costs are often difficult to assign through this cost such as office staff salaries and management expenses when focusing on assigning them to a specific product produced as pointed out by Kali?anin and KneÃ… ¾evi? (2013). For this reasons, its use is mostly adopted in the manufacturing industries as denoted by the same study. Additionally, its process of implementation is quite expensive as setting up an effective ABC accounting system requires many procedures and takes a longer time. In the process of analyzing the business activities, they have to be broken down into the individual components of each activity. According to Charaf and Rahmouni (2014), the process will require using up other valuable resources in the process of data collection, measurement, and entry into the new system adopted. The same study denotes that the process may as well require the assistance of a consultant with effective skills in the specialization to ensure a proper setup of the ABC system and provide training to the employees on how it is used. With modern technology, Spiewak (2012) denotes that most companies are currently using software that also adds additional expense to the process of implementation but it can be used in automating most of the manual aspects required while using ABC. According to Diavastisa et al. (2016), the misinterpretation of data is often a common challenge for many businesses. ABC system produced reports often contain essential information such as the activity product margin that often varies from that reported while using the traditional cost methods. In other cases, the Activity Based Costing may contain some irrelevant information due to the decision-making scenarios adopted. For instance, Ippolito et al. (2016) denote that ABC should not be used for external reporting as it does not confirm to any recommended accounting standard. The same study denotes that since the traditional cost figures are often the norm, the interpretation of ABC data together with the regular information of accounting can be very confusing leading to bad decision-making. Conclusion ABM and ABC have caused a radical change in managing cost for the organizational resources and activities. Activity-Based Management is essential in supporting the organizational excellence as it provides information essential in facilitating long-term strategic decisions on issues such as sourcing and product mix. It helps the product designers in understanding the impact their different designs can cause on the flexibility and cost for the possibility modifying the designs accordingly. The ABM adoption in business supports the organizational desire for continually improving the performance of the organizations as it allows the management to evaluate and gain new insights into the productivity and performance. ABM hence focuses on permitting the management with the aim of creating behavioral incentives that can improve the different facet aspects of the business. On the other hand, Activity Based Costing is not a method of costing but a tool for better management of the organization. The tool is a one-off activity that measures the performance and the cost of resources, activities, as well as the objects that consume them so as to generate accurate and meaningful data or information for effective decision-making within the organization. The use of activity-based costing or costing can hence be adopted as an essential tool in gaining a cost advantage over business competitors while increasing efficiency in operational and strategic decisions that can, in turn, lead to improved financial performance and profitability. The impact of using ABC and ABM in businesses hence helps in boosting their financial performances. References Adane, K., Abiy, Z., Desta, K. (2015). The revenue generated from clinical chemistry and hematology laboratory services as determined using activity-based costing (ABC) model.Cost Effectiveness Resource Allocation,131-7. doi:10.1186/s12962-015-0047-7 Charaf, K., Rahmouni, A. F. (2014). Using importance performance analysis to evaluate the satisfaction of Activity-Based Costing adopters.Accounting Management Information Systems / Contabilitate Si Informatica De Gestiune,13(4), 665-685. Chen, H., Chiu, A., Huang, S., Chen, C. (2014). The application of the theory of constraints and activity-based management to business excellence: the case of automotive electronics manufacture firms.Total Quality Management Business Excellence,21(5/6), 535-549. doi:10.1080/14783363.2013.820023 Chung-Kai, H., Chun-Yu, L. (2017). Flipping Business Education: Transformative Use of Team-Based Learning in Human Resource Management Classrooms.Journal Of Educational Technology Society,20(1), 323-336. Diavastis, I., Anagnostopoulou, E., Drogalas, G., Karagiorgos, T. (2016). The interaction effect of accounting information systems user satisfaction and Activity-Based Costing use on hotel financial performance: Evidence from Greece.Accounting Management Information Systems / Contabilitate Si Informatica De Gestiune,15(4), 757-784. Dimitropoulos, P. (2007). Activity Based Costing in Sport Organizations: Theoretical Background Future Prospects.Choregia,3(2), 17-25. Elgammal, A., Turetken, O., Heuvel, W., Papazoglou, M. (2016). Formalizing and appling compliance patterns for business process compliance.Software Systems Modeling,15(1), 119-146. doi:10.1007/s10270-014-0395-3 ElGammal, W., Zakka, J. S., El-Kassar, A., Dandash, G. (2016). Reasons behind the non-application of the activity based management system in developing countries, case of Lebanon.Journal Of Developing Areas,50(3), 417-435. Forcina, A. (2015). An Activity based Costing Model for Evaluating Effectiveness of RFID Technology in Pallet Reverse Logistics System.AIP Conference Proceedings,1648(1), 1-4. doi:10.1063/1.4912791 Huang, S., Chen, H., Chiu, A., Chen, C. (2014). The application of the theory of constraints and activity-based costing to business excellence: the case of automotive electronics manufacture firms.Total Quality Management Business Excellence,25(5/6), 532-545. doi:10.1080/14783363.2013.820023 Ippolito, A., Boni, S., Cinque, E., Greco, A., Salis, S. (2016). Using Time-Driven Activity-Based Costing to Establish a Tariff System for Home Health Care Services.Journal Of Healthcare Management,61(6), 436-448. Kali?anin, D., KneÃ… ¾evi?, V. (2013). Activity-Based Costing As An Information Basis For An Efficient Strategic Management Process.Ekonomski Anali / Economic Annals,58(197), 95-119. doi:10.2298/EKA1397095K Kihuba, E, Gheorghe, A, Bozzani, F., English, M, Griffiths, U. K, (2016). Opportunities and challenges for implementing cost accounting systems in the Kenyan health system. Global Health Action,91-11. doi:10.3402/gha.v9.30621 Tsai, W., Tsaur, T., Chou, Y., Liu, J., Hsu, J., Hsieh, C. (2015). Integrating the activity-based costing system and life-cycle assessment into green decision-making. International Journal Of Production Research,53(2), 451-465. doi:10.1080/00207543.2014.951089 Kim, Y., Han, S., Yi, J., Chang, S. (2016). Supply chain cost model for prefabricated building material based on time-driven activity-based management.Canadian Journal Of Civil Engineering,43(4), 287-293. doi:10.1139/cjce-2015-0010 Kujacic, M., Blagojevic, M., Sarac, D., Vesovic, V. (2015). The Modified Activity-Based Costing Method in Universal Postal Service Area: Case Study of the Montenegro Post.Engineering Economics,26(2), 142-151. doi:10.5755/j01.ee.26.2.2818 Park, J., Simpson, T. W. (2008). Toward an activity-based costing system for product families and product platforms in the early stages of development.International Journal Of Production Research,46(1), 99-130. doi:10.1080/00207540600825240 Runliang, D., Bingning, P. (2015). Managing risk for business processes: A fuzzy based multi-agent system.Journal Of Intelligent Fuzzy Systems,29(6), 2717-2726. doi:10.3233/IFS-151975 Spiewak, J. (2012). Activity-based costing as an innovative tool for the management of food processing enterprises in the kuyavian-pomeranian province. Studies Proceedings Polish Association For Knowledge Management, (61), 113-123. Trowbridge, M. m. (2013). Overcoming Legal Liability Concerns for Activity-Based Management for Business Activity Promotion.American Journal Of Public Health,103(11), 1962-1968. Zakka, J. S., El-Kassar, A., ElGammal, W., Dandash, G. (2016). Reasons behind the non-application of the activity based costing system in developing countries, case of lebanon.Journal Of Developing Areas,50(3), 417-435.