This paper attempted to examine the effect of winning percentage of NFL teams on attendance from 2008 to 2014 by employing the fixed effects model. According to our results‚ we can conclude that teams that win more do indeed enjoy higher game attendance. This result is what we expected‚ and it confirm the results of previous research by Spenner‚ Fenn‚ & Crooker (2010). Moreover‚ game attendance however is not purely a matter of the teams winning percentage; other factors play an important role as
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Management Accounting book‚ a budget is defined as “a quantitative statement‚ for a defined period of time‚ which may include planned revenues‚ expenses‚ assets‚ liabilities and cash flow.” (BPP Professional Education‚ 2004). It means that is a financial document used to project future income and expenses. Based on the accounting of revenue and expenses‚ the budgeting process may be carried out by
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Redemption of Preference Shares The fund provided by the owners in to a business is known as capital. You know that capital of the business depends upon the form of business organization. From ownership point of view‚ there are number of business organizations like‚ sole proprietorship business‚ partnership business‚ cooperative societies‚ joint stock companies etc. Total capital of the company is divided into a number of small units of fixed amount and each such unit is called a share. The fixed value
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Section B Attempt Any Six Questions (6*5= 30) 1. Company A’s costs are mostly variable‚ whereas Company B’s costs are mostly fixed. When sales increase‚ which company will tend to realize the greatest increase in profits? Explain. 2. Crystal Telecom has budgeted the sales of its innovative mobile phone over the next four months as follows: Sales in Units July. . . . . . . . . . . . . . 30‚000 August . . . . . . . . . . . 45‚000 September . . . . . . . . 60‚000 October . . . .
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Mindset A fixed mindset can truly influence your life and everyday decisions. When you have a mindset you believe you are or are not good at something. If someone tells another person something negative or positive about something it can change the way they think about it before they even have experienced it. In the article kids were put in a room to do a puzzle and they weren’t getting it right‚ but they weren’t upset about it they just said to themselves it’s a learning experience. Many people
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Current Year‚ Current Year Actual (Unaudited) Prior year Forecast Current Year Revenue and Expense: Sales (net) $9‚000‚000 $9‚900‚000 $9‚720‚000 Cost of Goods Sold 6‚296‚000 6‚926‚000 7‚000‚000 Gross Margin 2‚704‚000 2‚974‚000 2‚720‚000 General Expense 2‚044‚000 2‚000‚000 2‚003‚000 Depreciation 300‚000 334‚000 334‚000 Operating Income $360‚000 $640‚000 $383‚000 Interest Expense 60‚000 110‚000 75‚000 Income Taxes (40%) 120‚000 212‚000 123‚200 Net Income $180‚000 $318‚000
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ABSORPTION AND VARIABLE COSTING Learning Objectives 1. Explain the accounting treatment of fixed manufacturing overhead under absorption and variable costing. 2. Prepare an income statement under absorption costing. 3. Prepare an income statement under variable costing. 4. Reconcile reported income under absorption and variable costing. 5. Explain the implications of absorption and variable costing for cost-volume-profit analysis. 6. Evaluate absorption and variable costing.
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Variable costing and absorption costing are the two most commonly used methods of inventory costing for manufacturing companies. The inventory method of variable costing takes place when total direct and indirect variable manufacturing costs are included within inventoriable costs. Fixed manufacturing costs however‚ are considered costs of the period under variable costing. The next method of inventory costing‚ absorption costing‚ includes all variable manufacturing costs as well as fixed manufacturing
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creditors and preference shareholders are paid. As such ordinary shares are riskier than bonds or preference shares. Ordinary shares are also referred to as ‘common stock’. What is Preference Shares A preference share contains features of equity and debt as the dividend payments to preference shareholders are fixed. The types of preference shares include cumulative preference shares – in which dividends including those in arrears from past terms are also paid‚ non-cumulative preference shares – where
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Demand in the Market for Money: The Liquidity Preference Framework Whereas the loanable funds framework determines the equilibrium interest rate using the supply of and demand for bonds‚ an alternative model developed by John Maynard Keynes‚ known as the liquidity preference framework‚ determines the equilibrium interest rate in terms of the supply of and demand for money. Although the two frameworks look different‚ the liquidity preference analysis of the market for money is closely related
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