Classic Pen Co. Case In the past Classic Pen Company had been the low-cost producer of black and blue pens and had profit margins over 20% of sales. Over the last five years Pen Co. decided to start producing red and purple pens. They require the same basic production technology but can be sold at 3% and 10% premium selling prices. Sales Manager Dennis Selmor is just seeing the financial results and is not happy with the numbers. The first issue that Pen Co. is facing is their decline in
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CLASSIC PEN COMPANY: DEVELOPING AN ABC MODEL REVISED PRODUCT COSTS FOR THE FOUR PENS‚ BASED ON THE ACTIVITY INFORMATION COLLECTED BY DEMPSEY Cost centres under ABC Indirect labour=$ 20‚000 40% *20‚000=8‚000 Total indirect labour=$ 28‚000 Computer expenses=$ 10‚000 Machine expenses= $ 8‚000+ $ 4‚000+ $ 2‚000=$ 14‚000 Cost estimates/allocation under ABC Activity Indirect labour Computer expenses Machine expenses Total Activity rate Handle production runs 50% 14‚000 80% 8‚000
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‘The pen is mightier than the sword’ ‘The pen is mightier than the sword’ is a metonymic phrase meaning communication‚ thoughts and writing have more influence on people or events than violence‚ warfare and destruction does‚ the pen being communication‚ thoughts and writing and the sword being warfare‚ violence and destruction. Many people would say this is true and the pen is mightier than the sword Think of the power of the media. How "gossip‚" and lies‚ or indeed the truth can destroy a
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The Pen is Mightier than the Sword Is the sword mightier than the pen or vice-versa? I think the pen is inevitably mightier than the sword. A pen can do a lot more things than a sword. Unlike a sword‚ it can be both constructive and destructive. And its destructive power is stronger than the sword’s. The power of a pen is out of people’s imagination. First‚ the pen is much more influential than the sword. Some may say that a pen cannot hurt anyone‚ but a sword can actually kill someone. However
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Which is mightier‚ the pen or the sword? Throughout history‚ there have been two main tactics of promoting a cause: the pen and the sword. The pen refers to writing and giving speeches whereas the sword refers to violent direct actions. One tactic is more civil and metropolitan the other is more forceful and dynamic. African-American rights and Women Rights have been stood for in the national spotlight. Both tactics have been used for each movement‚ but which tactic was more effective for promoting
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Becoming a Commercial Pilot There are a lot of requirements that are required to become a commercial pilot. You must go through a test that gives you your flying license. This means that you take a bunch of training with an instructor and convince him that you will be a responsible pilot. This is where the training comes into play. Because of the many certificates and license that you must earn‚ it is very good to earn those with a qualified instructor that can properly prepare you to reach the
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threw a pen at me. “This pen? You’re telling me that this pen made you stuck here? I know I don’t know you but perhaps you have been here so long that you’re starting to I don’t know go crazy.” “Oh no‚ you don’t understand. This pen is magical‚ but not the good kind of magic you see on television. This is the evil magic.” “Evil? Well how can that be? It’s just a pen.” “This pen was given to me by a witch several years ago; she told me that it would grant me three wishes. The way the pen works is
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Report on Luna Pen case PA major 0420830 Lee Joo-Hyun Q1. If you were in Erika’s position‚ what steps might give you the best chance of achieving your goals? First of all‚ I think it’s rather dangerous to prepare negotiation plan solely based on stereotype of specific race/nationality. But still it’s foolish to ignore cultural difference. Since negotiation counterpart Feng is not from mainland China but from Taiwan‚ I believe there would be little or no disadvantage of Erika being female
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fighting and peace coursing through the currents. Underwater life wouldn’t work without some compatibility amongst the sea creatures‚ just like at home without general cooperation the house would be chaotic. Naucrates Ductor otherwise known as Pilot Fish have established a profession that surrounds eating parasites clinging to sharks. In return for their service the shark does not consume them at dinner time. This partnership is found in the house as well. When my siblings and I are rough housing
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5.4.1 Procedure for Pilot Study Based on the CARE social cognitive model described in chapter three‚ the participants completed a four week assertiveness training course with two components: a) Theory: covering the concepts of assertiveness‚ aggressiveness and passiveness; and b) Practical: focused on role-play to teach assertive strategies to resist pressure to engage in negative sexual behaviours. For example‚ verbal skills included training and practice in speaking clearly and confidently without
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