SITUATION Greetings Inc. has operated for many years as a nationally recognized retailer of greeting cards and small gift items. It has 1‚500 stores throughout the United States located in high-traffic malls. As the stock price of many other companies soared‚ Greetings’ stock price remained flat. As a result of a heated 2007 shareholders’ meeting‚ the president of Greetings‚ Robert Burns‚ came under pressure from shareholders to grow Greetings’ stock value. As a consequence of this pressure‚ in
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STANDARD COSTING (VARIANCES) 1.1 Material costs variance = (Standard quantity x Standard Price) – (Actual quantity x Actual price) MCV = (SQ × SP) – (AQ × AP) 1.2 Material price variance = Actual quantity × (Standard price – Actual price) MPV = AQ × (SP – AP) 1.3 Material usage variance = Standard price (Standard quantity – Actual quantity) MUV = SP × (SQ –AQ) 1.4 Material cost variance = Material usage variance + Material price variance MCV = MUV + MPV 1. Material Variance Material usage
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Sonnet 18 breakdown The poem Sonnet 18 was written by William Shakespeare. A poet from the 17th century who was a renowned writer for his works on theater and poems. Sonnet 18 describes the power of love and immortality of the poem and himself as long as men walk the earth. He gives a message of eternal beauty and love through out the poem with his selective word choices. He describes the beauty of the poem as immortal as long as men breathe‚ due to the beauty of the poem and love of the men. The
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as men can breathe or eyes can see.” THEMES: LOVE: Sonnet 18 opens up looking an awful lot like a traditional love poem‚ but by the end it’s pretty clear that the poet is much more into himself and the poetry he produces than the beloved he’s addressing. In fact‚ at times it seems like he might actually harbor some resentment toward the beloved. So if it is a love poem‚ it’s to the poet. MAN AND THE NATURAL WORLD: On one level‚ Sonnet 18 is clearly concerned with the relationship between man and
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Bespoke framing service company (BFS) is local business which specializes in manufacturing picture frames for customers. The company produced paintings‚ photographs and sporting memorabilia. The company’s clients have desire to buy art galleries‚ local businesses and sports clubs at this time. The frames are manufactured with dark wood‚ light wood and aluminium. Bespoke framing service has six staffs in production line. The company asks to offer those frames from local suppliers. The company advertises
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Shall I compare thee to a summer’s day main theme Shakespeare asks‚ Shall I compare thee to a summer’s day? in his famous love poem. In Sonnet 18 he praises his lover’s beauty in such an astonishing way that makes you want to be the person he is in love with. On the other hand he is aware of the fact that beauty is not everlasting and he is bewildered by the idea. So he tries to find a way to make her beauty eternal and resolves in dedicating this poem to her. Therefore the main theme in the
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Project Costing Juan Avila‚ Joseph Richard‚ Marlon Morales‚ Kristopher Mellinger‚ Nicholas Offutt CMGT 410 April 13‚ 2015 Patricia Anderson Cost Allocating Project Name: New Horizons Scope: Procuring and installing hardware Allocation of resources to project tasks (both labor and material) To ensure a project remains within the boundaries of its allocated budget‚ it is imperative to follow a plan that reflects an achievable goal. Organization in this case is paramount to promote accurate
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alive is not easy. One knows that life eventually comes to an end‚ but does love? Time passes and days must end. It is in "Sonnet 18"‚ by Shakespeare‚ that we see a challenge to the idea that love is finite. Shakespeare shows us how some love is eternal and will live on forever in comparison to a beautiful summer ’s day. Shakespeare has a way of keeping love alive in "Sonnet 18"‚ and he uses a variety of techniques to demonstrate how love is more brilliant and everlasting than a summer ’s day. The first
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The HR department wants a query to display the last name‚ job code‚ hire date‚ and employee number for each employee‚ with employee number appearing first. Provide an alias STARTDATE for the HIRE_DATE column. 3. The HR department needs a query to display all unique job codes from the EMPLOYEES table. 4. The HR department wants more descriptive column headings for its report on employees. Name the column headings Emp #‚ Employee‚ Job‚ and Hire Date‚ respectively. 5. The HR department has
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1.0 Life cycle costing (LCC) 1.1 Definition Life cycle costing is a cost management approach which includes all costs and ensures that all those costs are managed over the life cycle of the product. Product life cycle begins from conception of the product until its abandonment which can be referred as ‘from cradle to grave‘. Product life cycle has four stages: 1) Product planning and initial concept design It involves process of identifying any underlying conditions‚ assumption‚ limitations and
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