application of online examinations among its students. The Development if online examination had simplified the preparation of examination and assessment of learning achieved by the students. 2. LAN BASED EXAMINATION By Kimberly V. Alvarez‚ December 2003 This study is about a Local Area Network(LAN) Based examination that tries to eliminate the use of manual processing into a computerized system by developing a software product. It has been found that the study helped lessen the work of the instructors
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Budgeting is the systematic method of allocating financial‚ physical‚ and human resources to achieve an organization ’s strategic goals. Budgets are utilized by for-profit and non-profit organizations to monitor the progress towards the goals‚ assist in the control of spending‚ and help predict cash flow for the organization. The central challenge that budget developers encounter is predicting what the future holds for the internal business and external factors. Reading the future is something
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Part I A. Present Value with Discount rate of 7% = 15000/(1+7%) = 15000/1.07 = $14‚018.69 Present Value with Discount rate of 4% = 15000/(1+4%) = 15000/1.04 = $14‚423.08 B. Account A - Present Value with Discount rate of 6% = 6500/(1+6%) = 6500/1.06 = $6‚132.08 Account B - Present Value with Discount rate of 6% = 12600/(1+6%)^2 = 12600/1.1236 = $11‚213.96 C. Present Value of Gold Mine 7% = 4900000/1.07 + 61‚000‚000/(1.07)^2 + 85‚000‚000/(1.07)^3 = 45‚794‚392.52 + 61‚000‚000/1.1449 + 85
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Class-Based Discrimination Class relations also had a strong influence on anti-alcohol beliefs. The economic elite tended to be strong supporters of Prohibition. Many believed that alcohol was a force resulting in an unstable and disorderly society‚ including influential tycoons like John D. Rockefeller.21 The elite also saw the variety of economic gains they believed they could achieve from Prohibition‚ with potentially greater efficiency‚ fewer industrial accidents and as such less worker’s compensation
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10: The Basics of Capital Budgeting: Evaluation Cash Flows Oct 2‚ 2014 Executive Summary: We heritage $1 million from our grandfather‚ and we just received our master degree in MBA‚ and because we love to be our own boss and‚ we don not have the skills to trade on the market‚ we decided to purchase an established franchise in the fast-food area to make some investments. We chose two franchises: L‚ Lisa’s Soups‚ Salads‚ & Stuff which serves breakfast and lunch; and S‚ Sam’s Fabulous Fried Chicken
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Budgeting? The term ‘budget’ is probably well understood by the layman. Budgeting is an important component of financial success; it makes it easier for people with incomes and expenses of all sizes to make. A manufacturing entity for example‚ might prepare sales production and administration budgets. The ‘master budget’ is defined as the overall financial plan for the period‚ which is made up of a budgeted profit and loss account‚ a budgeted balance sheet and a budgeted cash flow statement. Budgeting
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Lab budgeting and cost accounting under DRGs Medical Laboratory Observer‚ Feb‚ 1985 by W. Glenn Cannon Cost accounting is not a solution to management problems. It is a management tool designed to provide information that facilitates sound decisions. The two primary objectives of cost accounting are 1) to match cost with revenue and 2) to match resource consumption with the units of service provided. Under the DRG system‚ matching revenue with cost and evaluating appropriate utilization levels
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Paper-Based Versus Electronic Medical Record Keeping For many years‚ physicians’ offices documented all data in paper-based medical charts. Now‚ the physician or clinician records the medical data into a computer. Information stored in this manner is known as an electronic-based medical record or EMR. By definition‚ an EMR is a computerized record of the important health information regarding a patient including the care of that individual and the progress of that patient’s condition
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Chapter 4 Activity-Based Costing 4-1 4-2 Traditional Costing and Activity-Based Costing Traditional Costing Systems Allocates overhead using a single predetermined rate. ► Job order costing: direct labor cost may be the relevant activity base. ► Process costing: machine hours may be the relevant activity base. Assumption was satisfactory when direct labor was a major portion of total manufacturing costs. ► Wide acceptance of a high correlation between
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Case study: Budgeting in an Academic Information Technology Department of a University (Source: This case has been adapted from - Vollmers‚ G. & Coons‚ W. (2012). IMA Educational Case Journal‚ 5(1)‚ Art. 2). INTRODUCTION You are a senior accounting faculty member in the business school and your dean‚ Rose Garrett‚ is asking for help. She is very discouraged after a midyear budget meeting with the Vice President of Finance (VPoF). The college’s Department of Information Technology has a
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