activities (and not the products)‚ that consume resources‚ (3) activities are the costs drivers‚ and (4) that activities are not necessarily based on the volume of production. Instead of allocating costs to cost centres ( such as manufacturing‚ marketing‚ finance)‚ ABC allocates direct and indirect costs to activities such as processing an order‚ attending to a customer complaint‚ or setting up a machine. A subset of activity based management (ABM)‚ it enables management to better understand (A)
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Human Resource Development International Vol. 13‚ No. 3‚ July 2010‚ 299–315 Dimensions of ethical business cultures: comparing data from 13 countries of Europe‚ Asia‚ and the Americas Alexandre Ardichvilia*‚ Douglas Jondleb and Brenda Kowskec a Department of Organizational Leadership‚ Policy‚ and Development‚ University of Minnesota‚ Minneapolis‚ MN 55455‚ USA; bCenter for Ethical Business Cultures at the Opus College of Business‚ University of St. Thomas‚ Minneapolis‚ Minnesota; cKenexa Research
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MarketLine Industry Profile Global Software & Services May 2012 Reference Code: 0199-2139 Publication Date: May 2012 WWW.MARKETLINE.COM MARKETLINE. THIS PROFILE IS A LICENSED PRODUCT AND IS NOT TO BE PHOTOCOPIED Global - Software & Services © MARKETLINE THIS PROFILE IS A LICENSED PRODUCT AND IS NOT TO BE PHOTOCOPIED 0199 - 2139 - 2011 Page | 1 EXECUTIVE SUMMARY Market value The global software & services industry grew by 7.3% in 2011 to reach a value of $2‚482.8 billion.
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Laboratory Investigation of Imposter Perfumes Using GC–MS W Kelly A. Mowery‚ Daniel E. Blanchard‚ Stephanie Smith‚ and Thomas A. Betts* Department of Physical Sciences‚ Kutztown University of PA‚ Kutztown‚ PA 19530; *betts@kutztown.edu Fragrances are of keen interest to most students and are the products of an enormous chemical industry (1). In 1999‚ the global market for perfumes and fragrances was valued at $19.8 billion (2)‚ with the “knockoff ” perfume industry comprising a significant
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IJRRAS 11 (3) ● June 2012 www.arpapress.com/Volumes/Vol11Issue3/IJRRAS_11_3_10.pdf COMPETITIVENESS OF THE INDUSTRIES BASED ON THE PORTER’S DIAMOND MODEL: AN EMPIRICAL STUDY İsmail Bakan 1 & İnci Fatma Doğan2 Department of Business‚ Faculty of Economics and Administrative Sciences‚ The University of Kahramanmaras Sutcu Imam (KSU)‚ Avşar‚ Kahramanmaraş. Email: ibakan63@hotmail.com‚ ikurtulgan@hotmail.com 1‚2 ABSTRACT Michael Porter offered a model that allows examining why some states are
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1. Compare and contrast a return on assets analysis versus a return on sales> which companies will benefit most from the former and why? ROA (short for return on assets) is a measure of a company’s profitability relative to total assets invested in the business by the owners. ROA = Net Income/Assets ROS (short for return on sales) on the other hand is a measure of a company’s overall operating efficiency. ROS =Net Income/Revenue Both ROA and ROS indicate the level of efficiency
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Chartered Institute of Personnel and Development Unit 4DEP Developing Yourself as an Effective Human Resources or Learning and Development (L&D) Practitioner Activity 1 & 2 Siobhan Lally Elaine Worthington Introduction This report is written on the Human Resources Profession Map which is used around the world to help HR professionals analyse their own personal standards and progress. It is used to establish how they
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Animal Farm is an allegorical novella by George Orwell published in England on 17 August 1945. According to Orwell‚ the book reflects events leading up to and during the Stalin era before the Second World War. Orwell‚ a democratic socialist‚[1] was a critic of Joseph Stalin and hostile to Moscow-directed Stalinism‚ especially after his experiences with the NKVD and the Spanish Civil War.[2] In a letter to Yvonne Davet‚ Orwell described Animal Farm as his novel "contre Stalin".[3] The original
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The rigidity of the English class system is the root of tragedy in both novels. Discuss how far and in what ways do you agree or disagree with this? In both novels the rigidity of the social class system is the main cause of the tragedy although there are other aspects in each novel that add to the tragedy such as forbidden love‚ childhood innocence and jealousy. All these factors lead to Robbie Turner being falsely accused and later imprisoned for the rape of Lola due to Briony’s
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2.1 EXERCISE 1 – measuring enthalpy changes In all the following questions‚ assume that the densities and specific heat capacities of the solutions are the same as pure water i.e. ρ = 1.0 gcm-3 and c = 4.18 Jg-1K-1 1. Zinc will displace copper from copper (II) sulphate solution according to the following equation: CuSO4(aq) + Zn(s) ( Cu(s) + ZnSO4(aq) If an excess of zinc powder is added to 50 cm3 of 1.0 moldm-3 copper(II) sulphate‚ the temperature increases by 6.3 oC. Calculate
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