At the beginning‚ the Electronic Testing Operations (ETO) measured two components of cost: direct labor and burden‚ but the burden is grouped into a single cost pool that includes all costs and divided by direct labor dollars to obtain the burden rate. (Q2) ETO’s manager picked up 5 components to evaluate the impact of different accounting system. The reported costs from existing system can be computed as follows‚ given the burden rate 145%: Product Direct Labor Burden Total Costs ICA 917 1
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Have you ever wondered where your food comes from? If you have then you are not the only one. American Film producer/director‚ Robert Kenner‚ in his academy award winning documentary Food Inc. he takes a deeper look into the food industry‚ and uncover the “veil” that most Americans do not want to see. Some people think that our food still comes from small farms in the corn belt of America‚ but sadly that is not the case anymore. Due to the rapid increase in population‚ mass production of food is
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Mergers and Acquisitions Mergers and acquisitions (M&A) seem to have become common place in the publicly-traded business world and the two terms are often used interchangeably. By definition‚ an acquisition is the "takeover of a firm by purchase of that firm’s common stock or asset (Brealey‚ Meyers‚ Marcus‚ 2004‚ p.590)‚ and a merger is defined as "combination of two firms into one‚ with the acquirer assuming assets and liabilities of the target firm" (Brealey et al‚ 2004‚ p. 589). However‚ mergers
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LANGUAGE ACQUISITION THEORIES LANGUAGE ACQUISITION Language acquisition is the process by which humans acquire the capacity to perceive‚ produce and use words to understand and communicate. The acquisition of language is doubtless the greatest intellectual feat any one of us is ever required to perform. (Leonard Bloomfield‚ Language1993) THEORIES OF LANGUAGE ACQUISITION Theory Central idea Linguist Behaviorism Children immitate adults Skinner Cognitive Lang. is just one aspect of a child’s
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Rossetta Stone Inc. I. Current Situation A. Current Performance Proactive and aggressive potential for profit about Rosetta stone’s growth‚ the language – learning industry produced over 83$ billion in consumer spending. From 2004 to 2009‚ Rosetta Stone’s revenue increased from $25.4 million to $252.3 million‚ representing a 58% compound annual growth rate B strategic posture 1. Misson Rosetta Stone’s mission was to change the way people learn languages. The company
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In the book‚ “The Bottom Billion”‚ Paul Collier points out global poverty for 80 percent of the world‚ is falling away rapidly. Yet in spite of the worlds astonishing rate to do away with poverty‚ there is still a small percentage‚ especially places in Africa and the Middle East where the economy is the same and is not improving‚ and the population just seems to continue to grow. Collier is viewed as a specialist in the field of financial matters and the issues of common war particularly in Africa
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Southwest Airlines in 2010: Culture‚ Values and Operating Practices 1. Has the AirTran acquisition make good strategic sense for Southwest? For the past 40 years Southwest Airlines has been known as the market share leader in domestic flight travel in the United States. The company has always been known for excelling in differentiating themselves among other low-fare carriers by providing a reliable product and an excellent customer service. Moreover‚ Southwest has also proven to be a profitable
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My job hunting seems to be brief and here I am offered with three very attractive job packages‚ so interesting until I have difficulties on deciding which one is the most suitable offer for me. Here are the job packages that has been offered by three different companies‚ Company A‚ Company B and Company C. Company/ Offer | A | B | C | Salary | High | Medium | Low | Annual Leave | 26 days | 30 days | 24 days | Allowance | Included | Not included | Included | Overtime Claim | Not allowed
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PFIZER INC. BUSINESS ANALYSIS AND STRATEGIC IMPLICATIONS OVERVIEW OF THE COMPANY Pfizer Inc. is a global pharmaceutical company that creates and manufactures products for both humans and animals. Pfizer is headquartered in New York City and employs about 115‚000 people. PRINCIPAL PRODUCTS AND SERVICES Pfizer currently has ten different divisions and promotes thirty-one different major products. The divisions and largest major products within each group are: Cardiovascular and Metabolic
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Financial Analysis of Macy’s Inc. and Nordstrom Macy’s Inc. has established itself as a strong player in the retail industry‚ with over 850 Macy’s and Bloomingdale’s stores in 45 states. Macy’s competes against retail giants like Nordstrom‚ Kohl’s‚ JC penny and Saks Fifth Avenue for market share in the increasingly competitive department store industry. This financial report will choose Nordstrom as the major competitor‚ and serves as the comparison company. The annual report and 10-K filings
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