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    Why a scientist earns less money than a footballer? I think it is very irrational for a footballer to win more than a scientist because it is important to mention that the degree of studies‚ effort and practice involved in becoming a great scientist is more difficult‚ and I think that he should be better paid than a professional player. soccer since a soccer player must acquire unique skills but it is not very difficult to achieve with daily practice and it does not take a great intellect to be

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    Why Do Women Still Earn Less Than Men? By Laura Fitzpatrick Last year’s tax returns may already be signed‚ sealed and delivered‚ but April 20 is the day the average American woman will finally finish earning her 2009 salary — at least‚ the one she would have received if she were a man. That’s because U.S. women still earned only 77 cents on the male dollar in 2008‚ according to the latest census statistics. (That number drops to 68% for African-American women and 58% for Latinas.) To highlight

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    Job Order Costing

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    Process costing is used for homogenous products (continuous flow processes such as producing cans of soda). Job-order costing is used in situations where the organization offers many different products or services‚ such as in furniture manufacturing‚ hospitals‚ and legal firms. Process costing is used where units of product are homogeneous‚ such as in flour milling or cement production. The purpose of a job order cost accounting system is to assign and accumulate costs for each job‚ i.e

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    Activity based costing

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    – DBS Consulting Services Executive Summary This report provides an analysis of Activity Based Costing systems and Conventional Costing systems to determine whether the application of Activity Based Costing concepts would be useful at DBS Consulting Services. A profitability analysis of the two consulting services offered by DBS Consulting Services (e-Commerce Consulting and Information Systems Consulting) was performed using Activity Based Costing and Conventional Costing. Using the conventional

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    Less Is More

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    LESS IS BORE. INTRODUCTION HOW CAN ONE DESCRIBE AND ANALYSE AN ARTISTIC MOMENT WHILE IT IS GOING ON? SO IN CASE OF POSTMODERNISM‚ HISTORY OFFERS NO INSIGHT AS TO THE SCOPE OF THE MOMENT BECAUSE WE ARE IN IT’S MIDST. EXPLANATION “I NEVER KNEW ANYBODY . . . WHO FOUND LIFE SIMPLE. I THINK A LIFE OR A TIME LOOKS SIMPLE WHEN YOU LEAVE OUT THE DETAILS.” SAME WAS THE THINKING OF ROBERT CHARLES VENTURI WHEN HE TOSSED HIS FAMOUS QUOTE ‘’LESS IS BORE’’‚ WHICH PAVED THE WAY FOR POSTMODERNISM IN THIS MODERN

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    life cycle costing

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    INTRODUCTION Life cycle costing is one of the various techniques in strategic management. It is a procurement as well as production costing technique that considers all life cycle costs. Besides‚ it is also a tool to determine the most cost-effective option among different competing alternatives to do a project‚ when each is equally appropriate to be implemented on technical grounds.This report will discuss life cycle costing in the view of production costing technique. In manufacturing‚ the

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    CHAPTER I The Problem and the Review of Related Literature A coffeehouse‚ coffee shop or café (French/Spanish/ Portuguese: café; Italian: café) shares some of the characteristics of a bar and some of the characteristics of a restaurant‚ but it is different from a cafeteria. As the name suggests‚ coffeehouses focus on providing coffee and tea as well as light snacks. Food choices range from pastries and muffins to soups and sandwiches. From a cultural standpoint‚ coffeehouses largely serve

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    Activity-Based Costing

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    Chapter 4 Activity-Based Costing 4-1 4-2 Traditional Costing and Activity-Based Costing Traditional Costing Systems  Allocates overhead using a single predetermined rate. ► Job order costing: direct labor cost may be the relevant activity base. ► Process costing: machine hours may be the relevant activity base.  Assumption was satisfactory when direct labor was a major portion of total manufacturing costs. ► Wide acceptance of a high correlation between

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    Activity based costing

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    Activity Based Costing The major strength of activity based costing is the ability to estimate the cost of individual products and services precisely. By transferring overhead costs to individual units of products or services‚ ABC helps identify inefficient or non-profitable products or activities that help into the profitability of efficient processes or highly profitable products. 1. More accurate costing of products/services Product cost determination under activity-based costing is more accurate

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    Activity Based Costing

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    Introduction Activity Based Costing (ABC) is a methodology that identifies activities in an organization and assigns the cost of each activity with resources to all products and services according to the actual consumption by each. By using ABC to assign the overhead costs to each activity‚ the following steps should be followed: 1. Identify and define activities using interviews and surveys. Then build a list of activities. • Activity name-usually consists of an action verb and an object.

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