unit as standard labor time Actual material prices – 5% less than expected Direct labor costs increased to $8.20 due to increased medical benefits granted last January Using budget data‚ how many motors would have to be sold for Waltham Motors Division to break even? The number of motors to be sold for break even is calculated as shown below. Using budget data‚ what was the total expected cost per unit if all manufacturing & shipping overhead (both variable & fixed) was allocated to planned
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company with principal businesses in pharmaceuticals‚ diagnostics and vitamins. The company is active in more than 150 countries and employs approximately 62‚000 people worldwide. The Roche corporate headquarters are in Basel‚ Switzerland. Roche is committed to improving healthcare by discovering‚ developing‚ manufacturing and providing pharmaceutical products that enhance people’s health‚ well being and quality of life. Values of Roche Pharmaceuticals: • We will operate to high standards
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What is a Trial Balance? State its objectives and characteristics. Give some reasons for disagreement of the Trial Balance. A ’Trial Balance’ is a list of all the General ledger accounts (both revenue and capital) contained in the ledger of a business. This list will contain the name of the nominal ledger account and the value of that nominal ledger account. The value of the nominal ledger will hold either a debit balance value or a credit balance value. The debit balance values will be listed
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eMARKETING MIX FOR NEW BALANCE Marketing Mix for New Balance Marketing Mix for New Balance Introduction to the Company Founded by William Riley in 1906 as the New Balance Arch Company‚ in Belmont‚ MA‚ New Balance manufactured arch supports and orthopedic shoes. During the fifties and sixties‚ athletes turned to the company for customized running shoes due to New Balance’s unique expertise in handcrafting specialized footwear. Paul Kidd bought the company in 1956 and increased the shoe-making
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Debit • Credit • BOP must be in equilibrium • Balance of payments in Pakistan • Causes of adverse balance of payments • Measures to correct BOP • Conclusion Introduction: Balance of payments refers to sum of both the balance of visible and invisible items. The balance of Payment is a comprehensive annualrecord of economic relation of a country with the rest of the world during a given period of time. A balance of payments (BOP) sheet is an accounting record of all
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Balanced scorecard A strategy management tool • Introduction Companies today are in the midst of a revolutionary transformation as Industrial age competition is shifting to Information age competition. The cut-throat competition that businesses faced in the last two decades has made them to look for improvement initiatives like Total Quality Management‚ Just-in-Time (JIT) systems‚ Employee empowerment and Re-engineering. Though these initiatives resulted in enhanced shareholder value‚ they
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Checks and Balances‚ the constitutional controls whereby separate branches of government have limiting powers over each other so that no branch will become supreme. Perhaps the best-known system of checks and balances operates in the U.S. government under provisions of the federal Constitution. Most national‚ state‚ and local governments have at least the mechanics of a system of checks and balances. Even dictatorial governments‚ otherwise scorning restraints on powers‚ provide internal checks to
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these branches‚ they also created a system. This system was called “checks and balances”. “Each branch has powers that it can use to check and balance the operations and power of the other two branches.” With this system‚ each of the three branches can limit the powers of the others. Congress created this system to help ensure that no branch became too powerful. Each branch has powers that can be used to “check and balance the operations and power of the other two branches.” For example‚ in the constitution
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Checks and Balances Andrea Metz POS300 Arizona/Federal Government December 14‚ 2009 This essay will discuss the Constitutional principle of Checks and Balances. It will explain the concept and effectiveness of the separation of power. As an example‚ the case of Brown v. The Board of Education will be used to explain the concept and effectiveness of the separation of power. Brown v. The Board of Education is a famous case that ended segregation in schools in 1954 during the Civil Rights Movement
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critically discuss the Balance of Power. In order to understand the meaning of Balance of Power‚ we should ask ourselves the question what we understand by ‘power’. Hard to define it or measure it‚ power is the ability to “do something or act in a particular way” or as Nye (2009:65) argues “the ability to achieve one’s purposes or goals.’ In other words‚ the potential to influence other people to do what you want them to do. As many scholars would agree‚ balance of power can hardly have
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