Visual merchandising is developing the floor plans‚ lighting effects‚ display the products to attract the customers toward making the purchase. Visual merchandising techniques were first introduced to the world in 19th century‚ when the big establishments like Marshall Field&Co changed their business from wholesale to retail and goods display became necessary to attract the consumers. It includes showing and promoting the products‚ creating an connection between the display and the viewer‚ getting
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Chapter 5 |Activity-Based Cost Systems |[pic] | QUESTIONS 5-1 Traditional volume-based cost allocation systems that use only drivers that vary directly with the volume of products produced—such as direct labor dollars‚ direct labor hours‚ or machine hours—are likely to systematically distort product costs because they break the link between the cause for the costs and the basis for assignment
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Balance Sheet and Income Statement Commentary BSA/500 – Business Systems I July 2‚ 2012 Balance Sheet and Income Statement Commentary JB Hunt (Trucking and logistics) On JB Hunt’s balance sheet for 2011 lists current assets of $513‚542‚000 and current liabilities of $438‚515‚000‚ yielding a current ratio of 1.17‚ which indicates the company‚ has $1.17 of current assets for every $1 of current liabilities. The previous year 2010‚ the current ratio was 0.91. This shows a 29% increase in the
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Goal 5: Constructs and uses pedagogy to maximize the intellectual‚ social‚ physical‚ and moral development of all students. The standards addressed in Goal 5 are 5.1‚ 5.2‚ 5.5‚ 5.7‚ and 5.8. Standard 5.1 demonstrates developing the knowledge and skills relating to planning and implementing activities that utilize students’ prior knowledge and encourage active learning. Standard 5.2 involves writing detailed lesson plans that include all important components for direct instruction‚ inquiry‚ and
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Chapter 5 REVIEW QUESTIONS 1. How did the described volcanoes in Iceland and the Philippines change the environment to lesser or greater extents? 2. Name and describe the attributes of the two categories into which all organisms can be divided based on how they obtain nutrition. All organisms can be divided into autothrops‚ which produce their own food‚ and heterothrops‚ which need to get their food from somewhere else. 3. Name and describe the roles of the three main trophic categories that make
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Accounting for Merchandising Business A. Comparison of Income Statement Service Company Net Income = Revenues – Expenses Merchandising Company Net Sales - Cost of Goods Sold = Gross Profit/ Margin from Sales Gross Profit/ Margin from Sales – Operating Expenses = Operating Income Operating Income – Finance Costs = Net Income Sample Problem: Carlito Delights Income Statement For the Year Ended December 31‚ 2013 Net Sales P 2‚393‚250 Cost of Goods Sold 1‚313‚600 Gross Profit from Sales
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CHAPTER 10: RACE AND ETHNICITY Key 1. A social category of people who share a common culture‚ language‚ national background or religion is referred to as a(n) _____. A. minority group B. dominant group C. racial group D. ethnic group 2. In order for a group to be considered an ethnic group they must A. look different than the members of other ethnic groups. B. speak the same language as other members of the group. C. share an identity they see as different from that of others on society. D
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vHow are the hospital’s revenues and expenses grouped for planning and control? Patton-Fuller has two revenue categories; net patient revenue and other revenue. Patton-Fuller expense categories are; salaries and benefits‚ supplies‚ physician and professional fees‚ utilities‚ other‚ depreciation and amortization‚ Interest‚ and provision for doubtful accounts. The hospital’s revenue it broken up into two categories‚ the first being net patient revenue which consist of gross revenue generated
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1. Initial cash flow at t=0: Purchase: -$700‚000 Shipping and installation: -$100‚000 Depreciable basis = $800‚000 Old machine after taxes = $120‚000 - ($120‚000-$80‚000)(.40) = $104‚000 Initial Cash flow = -$800‚000 + $104‚000 = -$696‚000 Depreciation: Year 1: $800‚000 * .3333 = $266‚640 Year 2: $800‚000 * .4445 = $355‚600 Year 3: $800‚000 * .1481 = $118‚480 Year 4: $800‚000 * .0741 = $59‚280 Yearly revenue change: Decrease operating expenses of $90‚000 Incremental net cash flow
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Liqi wang Accounting Income tax Both Amgen and Gilead are fully disclosed the income tax information according to GAAP requirements. Both companies recorded income tax in financial statement such as income statement and specified the detailed components of income taxes. Amgen recorded income tax based on pretax income‚ applicable tax rate and tax planning opportunities available in various jurisdictions. Gilead’s income provision was computed under liability method. Both
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