erosion: the composted sesame leaves left on the soil binds the ground; retains soil moisture better for planting the next crop; increases the yield of the following crop. Sesame is resistant to drought‚ tolerant to insect pests and diseases‚ a low cost crop and therefore one of the best alternative specialty crops. Sesame originates in East Africa and is the oldest of the commercial oil seeds. The oil is a clear edible oil with a pleasant taste and a very good long shelf life if properly refined
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Cost allocation for indirect costs Cost Pool – Set of costs that are added together before being allocated to cost objects on some common basis Cost Driver/ Allocation base Cost Object Cost Driver Rate = Total Costs in Pool/ Total Quantity of Driver Where total quantity of driver = practical capacity of driver Cost of excess capacity = Cost Driver Rate * Excess capacity Predetermined overhead rate - cost per unit of the allocation base used to charge overhead to products. Predetermined
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In The Coming of the Book: The Impact of Printing 1450-1800‚ French historian Lucien Febvre explores the printing culture and revolution while enlisting fellow history professor Henri-Jean Martin’s help with the work’s execution. Matter of fact‚ Febvre came up with the work’s concept‚ but it was Martin who finished the book a year after the former’s death. A scholarly work‚ The Coming of the Book embarks on the large scope of the printing process’s impact on booksellers‚ governments‚ universities
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COST CLASSIFICATION CONCEPT OF COST: DEFINITION: A SACRIFICE OR GIVING UP OF RESOURCES FOR A PARTICULAR PURPOSE FREQUENTLY MEASURED BY THE MONETARY UNITS (RUPEES‚ DOLLARS) THAT MUST BE PAID FOR GOODS AND SERVICES . ➢ EMPHASIS ON COST INFORMATION: MANAGEMENT ACCOUNTANTS PAY A LOT OF ATTENTION TO COSTS BECAUSE COST HAVE A VITAL ROLE TO PLAY IN PLANNING ‚ EVALUATING AND DECISION MAKING. FOR EXAMPLE IN PLANNING THE ROUTE AND FLIGHT SCHEDULES THE MANAGER OF AN AIR LINE MUST CONSIDER
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The Production of Speech Sounds How can we produce speech? In this section we will study the production of speech sounds from an articulatory point of view in order to understand better subsequent sections about vowel and consonant sounds. It must be said that speech does not start in the lungs. It starts in the brain and it is‚ then‚ studied by Psycholinguistics. After the creation of the message and the lexico-grammatical structure in our mind‚ we need a representation of the sound sequence
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Chapter 4 - Methane production 4.1 Microbial consortia and biological aspects of methane fermentation 4.2 Molecular biology of methanogens 4.3 Developments in bioreactor technology References Methane fermentation is a versatile biotechnology capable of converting almost all types of polymeric materials to methane and carbon dioxide under anaerobic conditions. This is achieved as a result of the consecutive biochemical breakdown of polymers to methane and carbon dioxide in an environment
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uses 96 boxes of staples a year. The boxes cost $4 each. It costs $10 to order staples‚ and carrying costs are $0.80 per box on an annual basis. Determine: (A) the order quantity that will minimize the sum of ordering and holding boxes of staples (B) the annual cost of ordering and carrying the boxes of staples 2. . A service garage uses 120 boxes of cleaning cloths a year. The boxes cost $6 each. Ordering cost is $3 and holding cost is 10 percent of purchase cost per unit on an annual basis
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ANIMAL PRODUCTION MORPHOLOGY AND PHYSIOLOGY Obective: Student should be able explain the structutre and function of the digestive system of a bird STRUCTURE OF THE DIGESTIVE SYSTEM OF A BIRD Fowls have no teeth; they use their beak to take in their food. The food passes down through the oesophagus‚ to the crop where it is stored and moistens. The food then goes to the Proventriculus: The proventriculus secretes digestive juices which help to break down food. The Gizzard: The gizzard
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Costs and Revenues What is cost? If you go to a store and like an item and you want to buy it‚ which of the following questions would you ask: What’s the price of …..? 0R How much does …. cost? Examples of costs – set-up Examples of costs - running Fixed Costs 5000 What happened to the fixed costs if for some reason the company had technical problems and was unable to produce for 2 weeks? What happens if the landlord decided to raise the rent due to high property prices
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Cost Accounting: A Managerial Emphasis‚ EXHIBIT 11-1 Accounting Information and the Decision Process FIVE-STEP SEQUENCE Step 1: Gathering Information AN ILLUSTRATION The current manufacturing line uses 20 employees‚ 15 operating machines‚ and 5 handling materials‚ for a total cost of $640‚000. The rearrangement of the manufacturing assembly line is expected to eliminate materials-handling costs‚ equivalent to $160‚000. The cost of the rearrangement will be $90‚000. Historical
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