controller of Winjum Company had described that firm’s variable costing system‚ which charged fixed overhead to income as a period expense and treated only variable production costs as inventoriable product costs. Winjum’s controller had stressed that‚ other things being equal‚ variable costing caused income to move with sales only‚ rather than being affected by both sales and production volume as was the case with full absorption costing systems. Wilcox decided to recast the June and July income
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To: Vice President It would be in Competition Bikes‚ Inc.’s best interest to change from a traditional costing system to an activity-based costing system. In this summary you will find information as to why this change is important as it will highlight the differences between traditional based costing and activity based costing systems. This summary will also give you further findings on Competition Bikes‚ Inc. breakeven point when evaluating the sales units and the sales dollars and also the
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What is revision? According to Nancy Sommers she believes students “understand the revision process as a rewording activity” while adult writers or more experienced writers “seek to discover (to create) meaning in the engagement with their writing ...”. I am in agreement with Sommers argument of the student writer’s understanding of the revision process. I have struggled with writing my entire life and I now understand why. When given a writing assignment I always thought that the rough draft had
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consideration in the analysis of their costing systems in order to be able to set up competitive prices in the market. Misallocation of costs may lead to incorrect price estimates‚ continuous production of unprofitable products‚ and ineffective processing schedules. In this case study‚ we will discuss the costing methods which Zauner Ornaments have used or is currently using and‚ in conclusion‚ be able to distinguish the advantages and disadvantages of each costing method. CASE CONTEXT The case seeks
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The Big 50 Revision Guidelines ‐ M1 OPHS The Big 50 Revision Guidelines for M1 If you can understand all of these you’ll do very well… 1. Understand what is meant by a Model in Mechanics‚ and why all real‐life systems have to be modelled in order to be analysed theoretically 2. Know how everyday objects are modelled as Particle‚ Lamina‚ Rigid Body‚ Rod (Light‚ Uniform‚ Non‐ uniform)‚ String (Light‚ Inextensible)‚ Pulley (Light‚ Smooth)‚ Surface (Rough‚ Smooth)‚ Bead‚ Wire and Peg
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Bibliography: 1. Bellis-Jones Hill Group‚ customer case:’DHL-customer profitability in action’ (www.bellisjoneshill.com). 2. CIMA Official Terminology 2005 edition; CIMA publishing. 3. Chutchian-Ferranti‚ Joyce: Activity based Costing‚ Journal: Computerworld; (AUT database). 4. Cleland‚ Alan S :Balancing customer and shareholder value; Financial Executive 1987(AUT database) 5. Colin Drury :Management Accounting for Business (4th edition;) pages 162‚163‚164 & 202. 6. Criag Deegan/Grant
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Unit 1 Phones Choosing a phone: * Picture resolution (pixels) * Camera resolution (megapixels) * Storage capacity (gigabytes) * Memory card (gigabytes) SD and SDHC cards: flash memory cards‚ SD (2GB)‚ SDHC (32GB) Wi-Fi: wireless fidelity. Long-range data transfer. Bluetooth: Short-range data transfer. User Interface: the way in which a user interacts with a system Features for the elderly: * Easier navigation * “Panic” button * Larger sized buttons and keys
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Table of Contents Preparation pg 1 Saying good bye pg 2 The Ceremony pg 3 Earth pg 4 Games pg 5 New Life pg 6 Jaycee was sitting in her room studying as always. Her room isn’t what you think it would be. It is dark and dingy and very mysterious. It looks like there was a house fire‚ and it smells like mold and rotten garbage. In fact where she lives is very mysterious and smelly too. This is because her home is underneath the surface of the earth
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The principle of utility Bentham developed the utility principle. The rightness or wrongness of an action is determined by its ’utility’ or usefulness. Usefulness refers to the amount pleasure or happiness caused by the action. The theory is k the greatest happiness principle‚ or GHP; The principle of utility means the principle which approves or disapproves of every act‚ according to the tendency which it appears to have to augment or diminish the happiness of the party whose interest is in
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Ch1: Atomic structure Discovering the electron - When electricity flows in an aqueous solution of ionic compounds‚ the metal ions appears at the negative electrode (cathode). - The metal exists in the solution as positively charged particles known as ions. - A 1+ ion plus one unit of electricity gives one metal atom. - Low pressures gases conduct electricity very well. - The glass of containing vessel opposite the cathode (negatives electrode) glowed when the applied potential difference
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