CLASSIC PEN COMPANY: DEVELOPING AN ABC MODEL REVISED PRODUCT COSTS FOR THE FOUR PENS‚ BASED ON THE ACTIVITY INFORMATION COLLECTED BY DEMPSEY Cost centres under ABC Indirect labour=$ 20‚000 40% *20‚000=8‚000 Total indirect labour=$ 28‚000 Computer expenses=$ 10‚000 Machine expenses= $ 8‚000+ $ 4‚000+ $ 2‚000=$ 14‚000 Cost estimates/allocation under ABC Activity Indirect labour Computer expenses Machine expenses Total Activity rate Handle production runs 50% 14‚000 80% 8‚000
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communications. Smart Card Technology Both McDonald’s and Burger King are testing smart card technology in selected markets. The cash value of each card is stored on a computer chip or magnetic strip on the back of each card. Value can b e added to the card through machines that accept cash or through ATM-like machines that add value by transferring funds out of a customer’s bank account. Customers can use the cards‚ instead of cash‚ to make their food purchases. Corporate goals for smart card implementation
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choose pen names because it’s “ allow authors freedom‚ flexibility‚ and opportunity”. For example‚ Eric Blair adopted the name George Orwell because he “feared his early word would embarrass his family”(Source 1). In addition‚ some authors choose pen names‚ because for them it’s an only way to get published‚ especially for woman‚ because they was discriminated because they are women. According to the article “ Introducing Jane Eyre: An Unlikely Victorian Heroine”‚ Charlotte Brontë used pen name
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The pen is mightier than the sword There is a very famous saying that the role of pen is mightier than that of the sword. But unfortunately there are people who do not agree to the saying and believe that the use of force is necessary. The pen is used to express ideas and the sword stands for force. It is forcing your own views on others. If somebody does not accept those views they must be forced by the use of the sword. The sword‚ therefore‚ implies force‚ not reason. The statement really
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Frank Cavazos MGMT305-1302A-08 Cast Studies May 4‚ 2013 Article 1: Smart Grids Smart grids have plenty to offer and are very much different from the current electricity infrastructure that the United States runs on. The current grid is only a one way communication path which sends electricity from the power plant to the home or business (The smart grid‚ 2013). The new smart grid is a two way communicator which allows consumers to know how and where their electricity is being used vice versa
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Classic Pen Co. Case In the past Classic Pen Company had been the low-cost producer of black and blue pens and had profit margins over 20% of sales. Over the last five years Pen Co. decided to start producing red and purple pens. They require the same basic production technology but can be sold at 3% and 10% premium selling prices. Sales Manager Dennis Selmor is just seeing the financial results and is not happy with the numbers. The first issue that Pen Co. is facing is their decline in
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the priest‚ no matter how smart or experienced she was‚ she had no power. That was another motive for Sister Aloysius to dislike Father Flynn. She wanted him to be removed from St. Nicholas‚ which would grant her the only authority. That is also a reason that she tried to make Father Flynn confess‚ because no one would pay attention to her accusations. Sister Aloysius felt discomfort with all Father Flynn’s progressive attitudes. She was against of using ballpoint pen. She was disgusted with his
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Requirements in Home Care Introduction The first SMART goal is regarding the elevated re-hospitalization rates‚ and how as a team we can reduce these numbers by 10% within the next six months. I chose this goal because the Medicare requirements are changing for reimbursement rates and we are a non-for profit organization where cutting down on any costs are important for not only our organization but also for our patients. Secondly‚ the next SMART goal I chose was how we can increase the compliance
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students and staffs‚ ID cards with RFID tags on them. These cards are also known as ’Contactless smart cards’. This project is designed to collect and manage student attendance through this technology which works on the verification basis of the students and recording their time of entrance and exit in the lecture hall. Keyword: web based prototype‚ PHP‚ MySQL‚ VB.NET‚ RFID‚ readers‚ tag‚ and contactless smart cards. INTRODUCTION OF THE PROJECT AND THE SYSTEM Introduction Management in organizations
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Case name: Smart Grids Assignment Type: Group Report [pic] Group members: ➢ Ifeoluwa Omoyajowo ➢ Kaan Karaagac ➢ Shuhai Li ➢ Waseem Saif Introduction: A smart Grid is the path to clean‚ efficient and more reliable energy. It is a major transformation of the electric grid. Realizing its vast potential requires innovation and engagement from various industry leaders‚ from provincial and federal government‚ and from our communities. Smart grid describes
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