"The Balance Scorecard: Judgemental Effects of Common And Unique Performance Measures" I. Introduction The article I decided to critique for the purpose on management accounting 2 is by Marlys Lipe and Steven Salterio. There article entitled The Balanced Scorecard: Judgmental Effects of Common and Unique Performance Measures ’ came from the July 2000 edition of the Accounting Review journal. The Balance Scorecard (BSC) was originated by Robert Kaplan and David Norton in the early 1990 ’s
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Since 2009‚ our unemployment rate has been steadily dropping. The Great Recession from 2007 to 2009 had a significant impact on the economy spiking the unemployment rate of the United States at a shocking ten percent. Thankfully‚ under the governing of President Obama we have managed to reduce that rate to under five percent. Nelson D. Schwartz at the New York Times suggested that the decrease has necessitated employers to increase their wages to entice new employees and retain current ones‚ but
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How to assess the level of maturity of Risk Management in your company By Horst Simon All companies are practicing some level of risk management‚ either on a formal basis‚ with policies‚ processes and systems; or on an informal basis‚ without any risk management structure. Those who are not good at risk management or doing nothing about risk management will be exploited by those who are good at it‚ so it is time to do some “stock-taking” of your risk management capabilities. To start this
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Genetically modified (GM) foods‚ a fairly recent development that came about from research in genetic engineering‚ pose a potential threat to human and environmental health. The basis of genetically modifying foods is the transferal of desirable genetic traits of plants to an agricultural crop. Genetic modification creates crops that are resistant to herbicides or can repel insects. Genetic modification also makes growing crops easier and allows for higher production rates. Anytime genetically
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PPQ: Assess different indicators used to measure development [25] Development is a process of change that affects people’s lives‚ which may involve an improvement in the quality of life as perceived by the people undergoing change. As development is such a wide category‚ it can be split into social and economic factors as well as simple and composite indicators. To start with‚ many economic indicators are used to measure a country’s development. GDP (Gross Domestic Product)‚ this is the total
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When teenagers face pressure‚ anger‚ or abuse‚ it only leads to disruptive behavior not only at home‚ but in their schools. The high statistics that schools produce each year in violence are off the charts. Whether it’s someone bullying someone or a fight that just broke in the cafeteria‚ its all under one name and label: Violence. As our schools are taking steps to prevent violence from getting any further‚ its also changing the security levels which is a big step in keeping
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About Us Our company “Arun Textiles” was started in the year 1989. With our constant endeavour and the passion to present excellent quality and cost-effective products to our clients‚ "Arun Clothing Company" was started in 1992. In this unit‚ we have around 300 machines with a capacity to produce 400‚000 pieces per month. As part of expanding plan‚ we started "Arun Spinning Mills (p) Ltd" in 1998 and "Sakthi Spintex (p) Ltd" in 2011 overall capacity with 76‚000 Spindles. We
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As important equipment‚ the main bearing of rotary kiln supports the weight of full rotary part and impact loads producing by grinding media and materials. Therefore‚ the spherical bush burning of the main bearing directly affects the normal operation of the device‚ thereby affects the processing operation of the entire production line. The spherical bush of the sliding bearings in the actual production often burns watts‚ causing great loss. (1)The main failure mode of the rotary bearing is the
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Measures Of Central Tendency: Mean Medium Mode Mode instead of mean… Categorical variables‚ words not numbers Measures of Dispersion: Standard Deviation‚ Range‚ and Variables Range = Largest number minus smallest number SD = Average Distance from the Mean (Most frequently used) Variance: Fat & Skinny Distributions: Skewness – measure of the lack of symmetry‚ or the lopsidedness of a distribution. One “tail” of the distribution is longer than another. Kurtosis: has to do
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IDSA Occasional Paper No. 20 Measures To Deal With Left-Wing Extremism/Naxalism P V Ramana Institute for Defence Studies and Analyses‚ New Delhi he Prime Minister has said more than once‚ and for the first time in October 2004‚ that the Maoist problem is the most serious internal security challenge that the country is faced with. Indeed‚ the seriousness of this challenge has been increasing every year. There has been steady rise in the spatial spread of the rebels‚ over the years. Even
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