Absorption and marginal costing (Relevant to AAT Examination Paper 3: Management Accounting) Li Tak Ming‚ Andy Deputy Head‚ Department of Business Administration‚ Hong Kong Institute of Vocational Education (Kwai Chung) Introduction Absorption costing and marginal costing are alternative cost accumulation systems used to ascertain product or job costs for inventory valuation and cost of sales. Absorption costing Absorption costing includes both variable and fixed production costs in the
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Tiger Beer was launched in 1932‚ becoming Singapore’s first locally brewed beer. It is a 5% abv bottled pale lager‚ which is brewed in 12 asian countries. As APB’s major brand‚ it is available to consumers in more than 60 countries worldwide including Europe‚ USA‚ Latin America‚ Australia‚ New Zealand and the Middle East. The bottles are on special offer in Sainsburys at the moment‚ and at two for £3‚ I thought it was worth a try‚ as it was a brand I hadnt tried before. Once opened‚ the
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Observing Flames and Specs through a Spectroscope By: Seif Alkhouri Cristian Plancia-Mata Charlotte Maxwell Suryansh Kumar Evan Hatton J. Immel Ph.D Introduction Spectroscopy is the study of the interaction between matter and radiated energy. English philosopher Roger Bacon(1214-1294) was the first person to recognize that if sunlight passes through water it splits into colors. Around four centuries ago‚ Isaac Newton originated the title “spectrum” to label the shade of rainbows put
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BBC Founders: Jim Koch‚ Rhonda Kallman‚ founded in 1984 Koch: successful management consultant with the BCG(Boston Consulting Group);but wanted to do his family recipe. He believes : Domestic Microbrewery 可以打败 imported beers的弱点‚ by making consistently high quality---emphasized local character Background : Few craft brewers when BBC began. Critical element of Koch’s plan: use of established brewers’ production facilities: Pittsburgh Brewing Company Benefits : 1. Low
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product For this economy of business group assignment‚ we have decided to analyse beer market data and we also choose tiger brand as main research product. The reason we decided to analyse beer market data are because of its history and market growth. Beer was the first alcoholic beverage known to civilization; however‚ drinker of the first beer is unknown. Historians theorize that humankind ’s fondness for beer and other alcoholic beverages was a factor in our evolution away from a society of nomadic
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The Beer Game Copyright by Professor John Sterman‚ MIT October 1984 Sources: http://www.sol-ne.org/pra/tool/beer.html The Fifth Discipline: Pg 27-54 Why play the ‘Beer Game’? Instructions for running the game Steps of the Game Outline for post-game discussion and tasks Supplies Checklist & Mock-up of the Game Board Bibliography CHARTS AND TABLES TO PRINT OUT: [only issue Table 1 and 2 at the onset of the game. Chart 1-3 to be distributed at the end of the game and before
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give insight to the makeup and characteristics of them. The light given off by an energetically excited atom is not a continuous distribution of all possible wavelengths‚ but rather consists of a few wavelengths giving a series of discrete lines. Spectroscopy is the analysis of that emitted light and its dispersion into to it’s component wavelengths and colors. Niels Bohr explained the discrete spectrum of hydrogen by relating it to the electron. Normally the electron in the hydrogen atom is located
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Beer Wars Movie Analysis Beer Wars is a documentary film directed and produced by Anat Baron and released in April of 2009. It focuses on the struggle between the dominating corporate businesses of Anheuser-Busch‚ Miller Brewing Company‚ Coors Brewing Company‚ and the smaller independent businesses of “craft beers” such as Dogfish Head Brewery‚ The Boston Beer Company‚ and The New Belgium Brewing Company. The film covers many aspects of the beer “wars” between the companies such as competitive
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Application of Fluorescence Spectroscopy in Chemical Oceanography: Tracing Colored Dissolved Organic Matter (CDOM) Erika Mae A. Espejo 3rd year‚ BS Chemistry‚ University of the Philippines‚ Diliman Abstract Dissolved organic matter (DOM)‚ the fraction passing through a 0.45 µm membrane filter‚ is considered poorly understood mixture of organic polymers because of its complexity. Although it largely influences a lot of biogeochemical processes in aquatic environments‚ its characterization is not
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TRANSFORMATIONS OF TEXT Hamlet and RAGAD Summary Notes ------------------------------------------------- HAMLET Themes- fundamental and often universal ideas explored in a text. Motifs- Recurring structures‚ contrasts‚ or literary devices that can help to develop and inform a responder of the texts major themes. Symbols- Objects‚ character‚ figures or colours used to represent abstract ideas or concepts. Caesura- Expectant atmospherical pause. Dichotomy- The division into two
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