The historical cost accounting is an accounting technique that values an asset for balance sheet purposes at the price paid for the asset at the time of its acquisition. It is usually used in combination with other measurement bases. For example‚ inventories are usually carried at the lower of cost and net realizable value‚ on the other hand marketable securities are usually carried at market value‚ and entities prefer to carry pension liabilities at their present value. The main advantage of using
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Creating an Ethical Organization How to Create an Ethical Workplace? Ethics in the workplace are vital‚ even to small business owners. No company wants to be known as unethical‚ and employees are more apt to display higher morale and more productivity when they know they are working for a morally sound company. It is important to create a conscientious workplace that is transparent‚ both to employees as well as the general public. Small business owners should never tolerate inappropriate behavior
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Reasons for Implementing Basel III and Its Costs On Developed and Developing Countries The global financial crisis (GFC) was a painful wound that marked the twentieth century. It was the greatest crisis the humanity has witnessed since 1930 (the great depression). It first started in the United States and spread then to the entire world and caused a considerable slowdown in most developed countries and has affected the financial markets and the growth prospects in developing countries. It is
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Structure Setting and Adjustment | Definition | A pay structure is a collection of pay rates or pay ranges.Structure setting and adjustment is the process of developing‚ adjusting‚ and maintaining a pay structure. | Purpose | Pay structures are used to help organizations: * maintain pay levels that are competitive with the external labor market‚ * maintain internal pay relationships among jobs‚ * recognize and reward differences in level of responsibility‚ skill‚ and performance‚ and
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11/16/12 Reflective Essay Creating professional writing is one of the most challenging processes to learn and understand. Along with understanding the English language‚ rhetoric and composition are the tools that communicate thoughts and ideas. It is a curriculum that may never be completely mastered‚ but I hope I have made significant strides through my Word 104 class this autumn. There have been many different forms of writing that has been analyzed‚ critiqued‚ revised‚ constructed and strategized
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management concluded the large fixed cost absorbed sale figure. First it is important to understand the standard costing system implemented in Rubber group. Standard costing assigns quantity and price standards to each component of variable and fixed costs in calculating the total cost. In the case of NASA‚ the system uses standard purchasing price (input cost) and standard inputs usage in place for variable costs‚ and standard spending price (input cost) and standard
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Research Evidence The rapid noticeable change in healthcare delivery coupled with professional responsibilities of nurses to incorporate research evidence into their decision making underscores the need to understand the factors involved in implementing evidence-based practice. Linking current research findings with patients’ conditions‚ values‚ and circumstances is the defining feature of evidence-based practice. Significant and rational for using evidence in practice in nursing care Evidence-based
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Hardware Replacement Project IT/205 Chariot Sykes October 3‚ 2010 First off‚ the project could start with a project management plan. Project management activities include planning the work‚ assessing risk‚ estimating resources required to accomplish the work‚ organizing the work‚ acquiring human and material resources‚ assigning tasks‚ directing activities‚ controlling project execution‚ reporting progress‚ and analyzing the results (Laudon & Laudon‚ 2009). One should always consider
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Cost Benefit Analysis A cost benefit analysis is done to determine how well‚ or how poorly‚ a planned action will turn out. Although a cost benefit analysis can be used for almost anything‚ it is most commonly done on financial questions. Since the cost benefit analysis relies on the addition of positive factors and the subtraction of negative ones to determine a net result‚ it is also known as running the numbers. A cost benefit analysis finds‚ quantifies‚ and adds all the positive factors. These
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The Brand The brand I have chosen is PowerAde. PowerAde is a sports drink targeted at people with active lifestyles‚ and is designed to enhance performance. PowerAde is a good example of an IMC campaign‚ as it uses many different channels to communicate its brand‚ and it integrates these very effectively. PowerAde is a well established brand with a strong customer base. This is a testament to their successful IMC campaigns which incorporate TV media advertising ‚ endorsement strategies PR and
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