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Every enterprise seeks to determine as accurately as possible the cost of the products or services it produces. The allocation of indirect costs causes considerable difficulties in this process. In the search for the most accurate alternatives for allocating indirect costs, the Activity Based Costing (ABC) method has become more popular in recent decades and is increasingly used by companies. The ABC method has many advantages, but it also has disadvantages, which have led to further development of the method by proposing newer versions. These include Fuzzy Activity Based Costing (FABC), which reduces the risk of uncertainty in data collection conditions and inaccurate cost allocation. However, while the literature provides a theoretical model of the FABC approach, there is very little research focused on sector-specific companies. Given that the issue of indirect cost allocation is particularly relevant for manufacturing companies, this paper explores the possibilities of applying the FABC method in manufacturing companies, using the example of a paper and cardboard manufacturing company. The aim of the research: after revealing the principles of ABC and FABC implementation, to improve the indirect cost allocation process in a paper and cardboard manufacturing company using the FABC method. The methods used for the study were document analysis, observation, conversation, interview, and fuzzy set analysis. The results showed that the FABC method has lower cost drivers for some activities and higher cost drivers for others than the ABC method. The improvement path developed for the allocation of indirect costs using the FABC approach could serve as a good model for its implementation in other manufacturing sectors.

Summary: In recent years, online reviews are considered as the most significant resource for consumers to make a decision regarding the purchase of a particular product. The reviews can either encourage or relegate a product; therefore posting fake reviews has turned into a money‐spinning business in the modern period. The detection of fake reviews has become a center of attraction for various business people. This research study aims in detecting fake product reviews using four significant phases namely the data pre‐processing, feature extraction, feature selection, and classification. The features obtained in the pre‐processing phase are extracted and selected using chi‐squared technique to obtain a delegate subset among all data and to reduce the complication issues. Then a CNNLSTM‐FABC approach classifies and detects the review as fake or real. Finally, the performance evaluation and the comparative analysis are carried out to determine the effectiveness of the proposed approach. The results reveal that the proposed approach performs well irrespective of the product type and sentiment polarity. [ABSTRACT FROM AUTHOR]

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In this article, we have proposed an image segmentation algorithm FABC, which is a kind of unsupervised classification (clustering), where we combine the concept of artificial bee colony optimization (ABC) and the popular fuzzy C means (FCM) and named it as fuzzy-based ABC or FABC. In FABC, we have used fuzzy membership function to search for optimum cluster centers using ABC. FABC is more efficient than other optimization techniques such as genetic algorithm (GA), particle swarm optimization (PSO) and expectation maximization (EM) algorithms. FABC overcomes the drawbacks of FCM as it does not depend on the choice of initial cluster centers and it performs better in terms of convergency, time complexity, robustness and segmentation accuracy. FABC becomes more efficient as it takes the advantage of the randomized characteristics of ABC for the initialization of the cluster centers. The experiments with FABC, GA, PSO and EM have been done over various grayscale images including some synthetic, medical and texture images, and segmentation of such images is very difficult due to the low contrast, noise and other imaging ambiguities. The efficiency of FABC is proven by both quantitative and qualitative measures. [ABSTRACT FROM AUTHOR]

This article focuses on an emerging ecclesiology in the Roman Catholic Church in Asia, as presented by its Federation of Asian Bishops’ Conference (FABC). The central theological reflection of the FABC with regard to women’s status during the last several decades offers a new way of being church in which women are able to participate in leadership roles. The article also discusses the Asian bishops’ recognition of women’s exclusion as a crisis in church structure. This recognition was located in a struggle for new transformation in the church with a hope that the church will become the witness to the good news in which women’s dignity and roles deserve to be recognized and promoted. Significantly, ecumenism among Asian women has motivated Catholic women to engage in ecclesial and theological reflections from Asian women’s perspectives. Ecumenical activities have also helped Catholic women raise their stronger voices within the male-dominated structure of the Roman Catholic Church. Parallel to the bishops’ efforts, therefore, women’s rising voices awakened the Asian bishops’ awareness of women’s potential, viewing the inclusion of women in the church’s structure as an imperative. [ABSTRACT FROM AUTHOR]

This article traces Catholic developments in an ecclesiology that recognizes the essential missionary nature of the church. Starting from Vatican II it treats various documents of papal magisterium, and then surveys selected documents of episcopal magisterium in the last fifty years. After a survey of Catholic theologians who build their ecclesiology on the church's missionary nature, the author outlines in very brief detail his own project for the construction of a missionary ecclesiology. [ABSTRACT FROM AUTHOR]