Activity-Based Systems: Measuring the Costs of Resource Usage Robin Cooper and Robert S. Kaplan Robin Cooper is a Professor at the Claremont Graduate School and Robert S. Kaplan is a Professor at the Harvard Business School. This paper describes the conceptual basis for the design and use of newly emerging activity-based cost (ABC) systems. TVaditional cost systems use volume-driven allocation bases‚ such as direct labor dollars‚ machine hours‚ and sales dollars‚ to assign organizational expenses
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Symbolism in “The Shawl” In the opening paragraph of Cynthia Ozick’s “The Shawl” the author uses symbolism to evoke the characters’ despair and coldness. The opening line‚ stated in the third person‚ sets the tone for a journey of misery. Stella‚ a fourteen-year-old Jewish girl‚ is described as “Cold‚ cold‚ the coldness of hell” (Ozick 265). Stella is far too young to handle the never-ending march and becomes envious of Magda‚ an “Aryan” baby tucked away safely between Rosa’s breasts. “Stella
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Response Paper on Kira-Kara Summary Cynthia Kadohata ’s book‚ Kira-Kira‚ is a story about an American-Japanese family during the mid-1950 ’s who struggle to save money to buy a home. The story begins in Iowa where the family lives and owns a small Asian grocery store. The parents are American born‚ educated in Japan and still hold some Japanese traditional qualities. Conflict is introduced when they move to Georgia to work in a poultry factory after their family store fails to be profitable
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ESAN UNIVERSITY FINANCE I Professor: LUIS A. PIAZZON‚ PH.D Cooper Industries‚ Inc. By Melissa Lezameta Támara Alfonso Christian García Miguel Amable CASE: COOPER INDUSTRIES‚ INC. Following are the answers to the case: 1. If you were Mr. Cizik of Cooper Industries‚ would you try to gain control of Nicholson File Company in May 1972? Methodology We have taken the flowing steps for this analysis: * Determine the value of the Nicholson File Company as a whole. For
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strategy to achieve the continuity of the Mini Coopers brand was to maintain its original legacy as one of the world’s iconic vehicles ever made. Mini was first developed in the 1950’s by a gentleman named Alex Issigonis. Its original design was develop to be fuel efficient due to the global fuel shortage (Horatiu‚ 2012). In the early 1960’s‚ a guy by the name of John Cooper vision the Mini as sports car and created the very first Mini Cooper. Mini Coopers legacy since its creation in the 50’s is to
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Spring 2010 08 Fall Cooper Industries‚ Inc. Prepared by: Finance 450 Overview & Introduction Cooper Industries is looking to acquire Nicholson File Company. It meets the three criteria that Cooper looks for in acquiring a company. “First‚ the industry should be one in which Cooper could become a major factor. The industry must be fairly stable‚ with a broad market for the products and a product line of ‘small ticket’ items. Finally‚ it had to be a leading company in
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acquired Cooper‚ a basset hound‚ who was incredibly easy to take care of and own‚ we have decided to get a puppy of the same breed‚ of course assuming that the new family member would be just as easy to have as having Cooper. We found Molly‚ an adorable and a friendly puppy that we thought would be perfect and simple for our family‚ but we have
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I have outlived my penis’ Carolyn Cooper Publication Information In the article‚ “I have outlived my penis”‚ written by Carolyn Cooper contributor of the Jamaica Observer‚ published June 3‚ 2012. Author Topic and purpose It is presumed that the topic of the article was the Calabash International Literary Festival though this is almost lost as the author rambles on about one idea after another‚ barely making sound associations. A statement could be made that the article’s purpose is to
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literature to show a message to the audience whether it’s a personal story or a historical event. The author does this by providing the audience with visual image and emotion that is created throughout the story. In the short story “The Shawl”‚ author Cynthia Ozick shows the audience the horrible events that took place during the Holocaust and how much individuals suffered during this time. While reading “The Shawl”‚ the reader can feel and imagine throughout the book all the suffering and pain that the
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ENG 241 Spring 2013 2/6/12 A Shawl and its Transcendental Effects on Three Prisoners The Shawl‚ written by Cynthia Ozick‚ is a short story depicting both the brutality humans suffer due to war and what this brutality forces these humans into becoming. Ozick uses metaphor‚ apostrophe‚ personification and the concept of transformation with the shawl in order to have it comfort Magda as a mother‚ enflame Stella’s jealousy as a desirable object‚ and all of encourage‚ support‚ and provide for Rosa
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