Using Overhead Transparencies by Lenny Laskowski © 1997 LJL Seminars http://www.ljlseminars.com While the current trend in the training industry is heading toward the use of the LCD Projector technology‚ the overhead projector is still the most popular presentation device used today. Most facilities have an overhead projector in every training room or conference room. Although it is the most widely used‚ it is also the biggest abused. Some presenters continue to misuse the overhead projector
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professional duty of care 4.1 Describe ethical dilemmas that may arise in own area of responsibility when balancing individual rights and duty of care 4.2 Explain the principle of informed choice 4.3 Explain how issues of individual capacity may affect informed choice 4.4 Propose a strategy to manage risks when balancing individual rights and duty of care in own area of responsibility Mrs X has diagnoses of early stage of dementia moved in to our community from her own home
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were 163‚000. Required： 1. Compute the (a) budgeted indirect-cost rate and (b) actual indirect-cost rate. Why do they differ? 2. What are the job costs of the Laguna Model and the Mission Model using (a) normal costing and (b) actual costing? 3. Why might Amesbury Construction prefer normal costing over actual costing? Answer： 1. = = = $50 per direct labor-hour = = = $40 per direct labor-hour These two rates differ because both the number of indirect costs and direct labor-hours
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level. True False 3. The overhead spending variance and the overhead efficiency variance are useful only if variable overhead really should be proportional to the activity measure that is being used in the flexible budget. True False 4. The variable overhead efficiency variance reflects how efficiently variable overhead resources were used. True False 5. A reason for keeping a constant denominator activity level is to maintain stability in the amount of overhead cost that is applied to each
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CAPACITY PLANNING ALLAMA IQBAL OPEN UNIVERSITY (AIOU) ISLAMABAD PREPARED BY: HUMA NOOR (REG: AO595884) PREPARED FOR: MISS SANOOBAR SUBJECT NAME: PRODUCTION AND OPERATION MANAGEMENT SUBJECT CODE: 8509 STUDY CENTURE: UNITEC (ISLAMABAD) To my dearest and best friend’’ Raheela Khan’’…..Who support me and help me in making report. My family especially my ‘’Mother‚’’…….who encourage me and because of whom I’m here for higher education and only with her support and prayers I have come to
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Traditional Overhead Costing vs Activity Based Overhead Costing Activity based costing deals with the key activities in which the firm’s resources are put. It accumulates overhead costs for each such activity. It is also used in determining the drivers of these activities. It assigns the cost of these activities to their ultimate cost centre. Activity based costing is rather a refinement over traditional costing system. The major differences are as follows: Under traditional costing‚ the overheads are
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The Overhead Projector (OHP) August 24‚ 2012 Introduction Overhead Projectors are still being used in a lot of schools‚ like in the Philippines. It is not as modern as other equipments‚ but it still serves its purpose which is to show enlarged images on screen. I. Description The Overhead Projector is an optical device for showing images on screen‚ usually for group viewing. The OHP is mainly used for
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manufacturing overhead to jobs on the basis of machine hours used. Overhead costs are expected to total $341‚010 for the year‚ and machine usage is estimated at 126‚300 hours.For the year‚ $363‚ 036 of overhead costs are incurred and 132‚600 hours are use. Please compute the manufacturing overhead rate for the year. The buedgeted overhead rate is based on the estimates that the company makes at the beginning of the year. Remember‚ overhead rate = total cost / total cost driver. In this case‚ the cost
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The issue in this ethics case regards Greg’s decision on reviewing his group mate Natalie’s poor teamwork. This analysis explains how to address the issue from each of the five ethical decision-making approaches. Each approach provides different ethical actions that help lead to a right decision. Even though there are different ways to determine which approach to use in Greg’s dilemma‚ the best approach to use in this situation is the justice approach. In the ethics case “Picking Up the Slack”
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UNIT – 3 CAPACITY PLANNING CONCEPT: Capacity simply means the ability to hold‚ receive‚ share or accommodate. It is a productive capability or a facility. Capacity is a critical consideration for long term strategy. It is generally measured in volume of output per unit of time. Capacity is the limiting capability of a productive unit to produce within a stated time period‚ normally expressed in terms of output per unit of time. So‚ capacity is the maximum productive capability.
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