SALEM TELEPHONE COMPANY Professor William J. Bruns‚ Jr. & Julie Hertenstein Introduction Accounting is not always a black or white subject; there are many variables to consider when making a business decision. Looking past the numbers and being able to look at the larger picture will determine whether you will be an average manager or a great manager. Background Facing declining profits‚ Salem Telephone Company (STC) is evaluating the future of its subsidiary‚ Salem Data
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Salem Telephone Case 1) Which expenses are variable and which are fixed with respect to revenue hours? Variable Fixed Power Rent Hourly personnel Custodial Services Sales promotion Computer leases Corporate services Maintenance Depreciation expenses - computer and office Salaried employees Systems development Sales 2) For each expense that is variable‚ calculate the cost per revenue hour. Power Personnel Sales Promotion Corporate Services January
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Salem Telephone Data Corp Executive Summary The analysis of the 2004 first quarter reports‚ which include the Summary of Computer Utilization and Summary Results of Operation‚ if is clear that the Data Services division needs to be scrutinized to understand why they continue to operate at a loss. The key areas that need to be addressed are: * Current utilization of computer usage hours * The consistent negative results of the operations * Determine if some of the fixed costs can be
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antagonist. The main difference between the two people in the poem is that their race separates them. Soyinka explores this is more detail as the caller has to confess to being African American‚ as if he has done something wrong. From what started as a telephone call about the possibility of renting an apartment‚ now focuses on the callers race and Instead of discussing price‚ location‚ amenities‚ and other information significant to the apartment‚ they discussed the speaker’s skin color. There are many
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Tri-Cities Bank MEMORANDUM TO: Tri-Cities Bank; Board of Directors FROM: Chris Billings; SD President DATE: April 11‚ 2013 SUBJECT: BSC Performance Measurement I have proposed a plan to get what’s best out of our wonderful employees and make Tri-Cities Bank the most desirable bank to host customer’s deposits. It will increase financial performance from the bottom‚ up. The program is called the Balanced Scorecard (BSC). It works by using four business perspectives and lead/lag indicators
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Telephone Consumer Protection Act (TCPA)‚ 1991 Juel A. Todman BIS/220 Introduction to Computer Application and Systems June 16‚ 2014 Dr. David Wagner Telephone Consumer Protection Act (TCPA)‚ 1991 Advances in Information Technology have made access to sensitive information with great concern. Privacy has to be paramount as the internet broadens its horizon strategically. Various acts had to be implemented to protect the privacy of individuals. The act that I am going to talk about is the
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Telephone conversation by Wole Soyinka is about‚ as the title suggests‚ a conversation over the telephone between two people – a West African man and a British landlady. The former was looking for a place to live in London. He felt that the ‘price seemed reasonable’ and the ‘location indifferent’ in the sense that it was impartial. The landlady claimed that she ‘lived off premises’ possibly indicating that it was a source of income for her. The poem is in free verse and appears like a conversation
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AT&T The AT+T Corporation‚ formerly known as The American Telephone and Telegraph Company‚ was incorporated on March 3‚ 1885 in New York as a wholly owned subsidiary of The American Bell Telephone Company. Its original purpose was to manage and expand the burgeoning toll (long distance) business of American Bell and its licensees. It continued as the long distance company until December 30‚ 1899 when it assumed the business and property of American Bell and became the parent company of
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Beatrice Prior Tris is a hero because she is brave‚ smart‚ selfless‚ and determined. These traits make her a hero because they show traits that are valued in our modern day society.Beowulf is considered a hero he fights Grendel.He and Tris they both go through similar trials.In Divergent Beatrice Prior She is a strong-willed seventeen-year-old girl who hates showing weakness.Out from the marsh‚ from the foot of misty Hills and bogs‚ bearing God´s hatred.In the beginning of the book Tris the main character
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In her novel‚ No Telephone to Heaven‚ Michelle Cliff employs a writing style that makes the readers stop and take notice of what she is conveying. There are many nuances and themes that she alludes to‚ in exceptional ways‚ repeatedly throughout the book to express the nature of her characters and the complicated issues that they go through in their life. One specific passage from her book that shows her unique‚ poignant writing is in the chapter “Magnanimous Warrior” (161). Within this short chapter
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