Physical Development The two main areas of physical development are gross & fine motor skills. Gross motor skills use the larger muscles in the body like arms & legs. Rolling over‚ crawling‚ walking‚ running and jumping are all gross motor skills. Fine motor skills use the smaller muscles in the body‚ like fingers & toes. Writing‚ painting‚ pointing‚ grasping and reaching are examples of fine motor skills. Fine motor skills alsto eye coordination. Activities to promote Physical Development
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Summary After three years bailed out by the federal government‚ General Motor Co. set a goal of making $10 billion a year which is an unthinkable goal. In 2012‚ GM report 2011 net income about $8 billion and its highest ever campare to 2010 with gain nearly twice which is $4.7 billion are growth in China and strong profit in North America. GM also aims over next several years to raise its profit margin to 10% from current margin of about 6% and would be among the highest in the auto industry. The
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VARIABLE COSTING Learning Objectives 1. Explain the accounting treatment of fixed manufacturing overhead under absorption and variable costing. 2. Prepare an income statement under absorption costing. 3. Prepare an income statement under variable costing. 4. Reconcile reported income under absorption and variable costing. 5. Explain the implications of absorption and variable costing for cost-volume-profit analysis. 6. Evaluate absorption and variable costing. 7
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Variable costing and absorption costing are the two most commonly used methods of inventory costing for manufacturing companies. The inventory method of variable costing takes place when total direct and indirect variable manufacturing costs are included within inventoriable costs. Fixed manufacturing costs however‚ are considered costs of the period under variable costing. The next method of inventory costing‚ absorption costing‚ includes all variable manufacturing costs as well as fixed manufacturing
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AC Motors vs DC Motors DC Motors Prof. Dr. M. Zahurul Haq zahurul@me.buet.ac.bd http://teacher.buet.ac.bd/zahurul/ Department of Mechanical Engineering Bangladesh University of Engineering & Technology e316.eps ME 475: Mechatronics AC motors are smaller in size‚ reliable and less costly. AC motors run at fixed speed set by the line frequency. Easy speed‚ torque & direction controls in DC motors. DC motors are generally operate at lower voltages which makes these easier to interface with control
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Airline Operating Costs By Peter Horder‚ Senior Vice President SH&E Ltd Prepared for: MANAGING AIRCRAFT MAINTENANCE COSTS Conference Brussels‚ 22 January 2003 Agenda Introduction Current Airline Environment Airline Cost Elements Indirect and Direct Operating Costs Overhead Cost Control Balance Sheet Effects Reference Sources Conclusions 1 Introduction Current airline environment Safety considerations and costs – Security restrictions – Insurance implications Cost reduction
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Factors affecting Demand of Pepsi( Cold drink) (1)Changes in the Price (2)Changes in consumers’ Income spent on goods and services (3)Changes in the Tastes/Preferences of consumers for goods/services (4)Changes in the Prices of related goods and services: Substitutes and Complements 5) changes in interest rates and the general availability of credit. Many households finance consumption through borrowing. If interest rates rise‚ demand contracts for many goods and services; particularly
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butter depended upon the success of this change. Almost everyemployee understood the need for this broad change. There were some voices ofdiscontent regarding small details which had to be worked out. The H.R. department’srole in handling the entire process of change is summarized below : 1.Agreement with the Union : Escorts left behind a strong labour union which wasknown to use aggressive tactics to get it’s demand met. Yamaha suspended the oldagreement with the union and entered into a new one after
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Tesla Motors – Company Profile By Kevin Jarosz IE-618 Fall 2014 Financial Impact • Tesla will pay for this by taking a cut of the apps. • Tesla will take a 30%of the cost • Assuming each Tesla owner downloads 5 apps the first year at an • average price of $10‚ that is approximately $6M in revenue in 2015 of which Tesla gets $1.8M to pay. • In Q2 2014 Tesla reported their vehicle margin was 26.9% on a GAAP basis‚ and it is clear that apps will only increase vehicle margin. • Owners will be buying
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TESLA Motors IPO June 2010 By: Brad Taylor Tesla Motors‚ Inc. was formed in 2003 to design and produce affordable EV’s (electric vehicle) and sell into the mainstream market place. The company is in the auto manufacturing industry and the consumer goods sector. To sustain its significant cash flow needs to support its heavy research and development spending and growing infrastructure needs (dealerships)‚ the company completed a public offering in June of 2010 where it sold 13.3 M shares
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