IS STANDARD COSTING OBSOLETE? Department of Accountancy University of Kelaniya What is Standard costing? Standard costing is technique which establishes predetermined estimates of the costs of products and services and then compares these predetermined costs with actual costs as they are incurred. Management Accounting 2 What is Variance? The difference between a cost’s actual amount and its budgeted or planned amount Unfavorable cost variance Actual cost > Budgeted Amount Favorable cost
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HISTORY OF OPERATIMG SYSTEMS Operating systems (OS) provide a set of functions needed and used by most application programs on a computer‚ and the linkages needed to control and synchronize computer hardware. On the first computers‚ with no operating system‚ every program needed the full hardware specification to run correctly and perform standard tasks‚ and its own drivers for peripheral devices like printers and punched paper card readers. The growing complexity of hardware and application programs
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total desktop operating system market share (NetMarketShare‚ 2013). These operating systems run our home and work computers. Server versions of these operating systems run Internet web pages‚ corporate databases and file servers. Mobile versions of these operating systems run our personal smart phones and tablets. Soon‚ we may see a Linux-based ecosystem in vehicles. What is known as Automotive Grade Linux‚ a sub group of the Linux Foundation‚ “is providing a common operating system and application
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changing an operating system......... An operating system is the program that manages all the application programs in a computer system. This also includes managing the input and output devices‚ and assigning system resources. Operating systems evolved as the solution to the problems that were evident in early computer systems‚ and coincide with the changing computer systems. Three cycles are clear in the evolution of computers‚ the mainframe computers‚ minicomputers and microcomputers‚ and each
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Operating system virtualization is a method of altering a standard operating system so it may handle multiple users all at the same time. These individual users would not have any interaction with one another. Their information would also remain separate‚ even though they are using the same system. While this technology has several uses‚ the most common uses are in hosting situations and server consoladation. With operating system virtualazation‚ a single system is set up to operate like several
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because they are of such varied nature characterized by many varieties. Despite difficulty it is possibly essential to make a fair and equitable allocation of cost to each product since this is critically important not only for stock valuation and income determination but also increasingly for assessment of excise duty‚ transfer pricing etc‚ and also for divisional profitability etc. This study concentrates to explore the area not so much conceptually‚ but more as a practical guide to illustrate
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Android Operating System Android is an open-source software stack for mobile phones and tablet devices. Android was originated by a group of companies known as the Open Handset Alliance‚ led by Google. Today‚ many companies have collaborated in the creation and development of the Android operating system. The members of the OHA contributed in the form of allocating significant engineering resources to improve Android and bring Android devices to Market. (Open Handset Alliance‚ n.d.) According to
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Operating System Comparisons PRG/355 February 4‚ 2013 Operating System Comparisons Table of Contents Introduction 3 Memory Management 3 Process Management 6 File Management 7 Security 8 Conclusion 9 References 11 Introduction An operating system (OS) is software that manages the hardware and software resources of a computer system. Basically an OS is a set of libraries or functions which programs may use to perform specific tasks relating to interfacing
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Instructor Resources disc. Principles of Operating Systems: Design & Applications Chapter 1 Introduction to Operating Systems Objectives After studying this chapter‚ the student should: Be able to discuss ways of defining the operating system Understand the different roles the OS plays Have a general picture of the areas of OS responsibility Have a general understanding of the evolution of operating systems 3 Principles of Operating Systems: Design & Applications Objectives
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Case IV: Arbitrage in the Government Bond Market Fixed income management (EBC4058) Tutor: Micheal Viehs Coordinator: Thomas Post Group C: de Vivo Paolo 6057152 Bing-Jun Zhu 6030493 Honglei Zhao 6051963 04/03/2013 INDEX I INTRODUCTION II BOND MARKET – A snapshot III TWO SYNTHETIC BONDS BUILD THE TWO SYNTHETIC BONDS PRICE OF THE SYNTHETIC BONDS IV HOW TO EXPLOIT THE ARBITRAGE OPPORTUNITY SPECULATING ON POSSIBLE REASONS V THE ADVANTAGES OF CALLABLE BONDS VI CONCLUSIONS VII PROBLEM SET
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