objective of the Bone and Joint Decade 2000-2010 was a significant improvement of the quality of life in people suffering from musculoskeletal and locomotor disorders [1]. Low back pain (LBP)‚ is an important cause of health and economic problems and is becoming a more frequent cause of disability [2‚ 3]. The reasons for the low back pain are most often unknown. However‚ the number of patients suffering from LBP significantly increases with aging‚ mainly within the professionally-active
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have done above is a “full-cost” analysis. This is in contrast to a “direct-cost” analysis that ignores overhead costs. Is full cost the right metric for job profitability and customer profitability? What assumptions are we making about the variability of overhead costs when we do a “full-cost” analysis? By allocating the overhead costs to jobs and customers there is an implicit assumption that these are variable with the cost driver. In reality‚ some of the overhead costs are fixed‚ at least in the
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Plant overhead $122‚000 D/L rate/hour $30 Youngstown has a traditional cost system. It calculates a plant-wide overhead rate by dividing total overhead costs by total direct labor hours. Assume‚ for the calculations below‚ that plant overhead is a committed (fixed) cost during the year‚ but that direct labor is a variable cost. 1. Calculate the plant-wide overhead rate. Use this rate to assign overhead costs to products and calculate the profitability of the four products. The assignment
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Structure Setting and Adjustment | Definition | A pay structure is a collection of pay rates or pay ranges.Structure setting and adjustment is the process of developing‚ adjusting‚ and maintaining a pay structure. | Purpose | Pay structures are used to help organizations: * maintain pay levels that are competitive with the external labor market‚ * maintain internal pay relationships among jobs‚ * recognize and reward differences in level of responsibility‚ skill‚ and performance‚ and
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Manager can adopt following issue to mitigate those risks associated with Integrated Cost Leadership/Differentiation Strategy. To mitigate the risk of falling into the trap of “stuck-in-the-middle”‚ the firm should regular review its product line whether its process is efficient and is a leader in the market. Besides‚ the firm should conduct complete and proper market research such that it can have a clear picture on the marketing positioning of its differentiated product and adjust its strategy
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Differentiation in the Classroom Brittany Hunt University of Toledo Differentiated instruction in the classroom can be beneficially for every child’s needs to learn to their best ability. Differentiation means tailoring instruction to meet individual needs. Whether teachers differentiate content‚ process‚ products‚ or the learning environment‚ the use of ongoing assessment and flexible grouping makes this a successful approach to instruction. No student learns the same and differentiation is
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Nano-Cement : A high strength low cost alternative. (A review of the paper : Influence of nano - SiO2 on Portland cement pastes by M. Stefanidou and I. Papayianni) *Corresponding Author : M. Stefanidou ; Email Address :stefan@civil.auth.gr Abstract The object of this review is to throw light on the paper : “Influence of nano- SiO2 on the Portland cement pastes” . This paper was written by M.Stefanidou and I. Papayianni. The paper is based on the research conducted by them on high
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Quality Cost 1 Quality is defined from the customer´s point of view l Performance l Performance or the primary operating characteristics of a product or service. Example: For a car‚ it is speed‚ handling‚ and acceleration. For a restaurant‚ it is good food. l Features l Features or the secondary characteristics of a product or service. Example: For a TV‚ it is an automatic tuner. For a restaurant‚ it is linen table cloths and napkins . l Reliability l Reliability
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management concluded the large fixed cost absorbed sale figure. First it is important to understand the standard costing system implemented in Rubber group. Standard costing assigns quantity and price standards to each component of variable and fixed costs in calculating the total cost. In the case of NASA‚ the system uses standard purchasing price (input cost) and standard inputs usage in place for variable costs‚ and standard spending price (input cost) and standard
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Cost reduction Generally defined as the act of cutting costs to improve profitability. Cost reduction‚ should therefore‚ not be confused with cost saving and cost control. Cost saving could be a temporary affair and may be at the cost of quality. Cost reduction implies the retention of essential characteristics and quality of the product and thus it must be confined to permanent and genuine savings in the costs of manufacture‚ administration‚ distribution and selling‚ brought about by elimination
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