Shaving 5% off the estimated direct labor hours in the base for the predetermined overhead rate will falsely produce a high overhead rate‚ which will result in over applied overhead. Thus‚ inflating the cost of goods sold until year end‚ and overstating the inventories. The over applied overhead will be recognized at year end by closing it to cost of goods sold. The adjustment for the over applied overhead will result in a big boost in net operating income at year end.
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IAF- IN THE PRESENT SCENARIO INTRODUCTION 1. History shows us that the global environment continually changes; sometimes in a predictable and evolutionary manner and at others in a random or revolutionary way. National institutions must reflect current realities‚ contemporary systems and technologies. It’s a continuous process of change and adaptation that is particularly necessary for the Armed Forces. 2. One of the defining characteristics of the contemporary global geo-political
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Test Cases The following list the test case scenario for the Booking online movie ticket:- * Movie/Cinema selection * Seat selection * Payment gateway FSM Session expires Session expires valid invalid Session starts Ticket sent to email Enter email & phone no. Includes movie‚cinema‚location selection Transaction Completed Validating Payment Payment Seat Layout Class and quantity selection Show-time Selection Movie Selection 1. Movie/Cinema selection
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and Demand Scenario In the global economical scenario the factors governing the supply‚ demand and even manufacturing location are driven by global factors. The opportunity cost is governed by customer demand in global locations. Proximity to the end user is a key factor in selecting the location of manufacturing facilities or distribution network. This is more important in products where the transportation cost is significant and business is serving a specific customer base. In case of one my
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for the gym and work scenario‚ I can agree with the proposal that people perform different behaviors in different situations. At the gym‚ the setting (front) is a room full of workout machines that people utilize to eventually reach a specific body goal. In this scenario‚ I play the role of a sporty girl‚ one who enjoys the adrenaline from running and lifting weights. My audience consists of other sporty individuals who are there for the same reason. The front for my work scenario consistent of multiple
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Energy in India for the Coming Decades Anil Kakodkar Chairman‚ Atomic Energy Commission‚ India chmn@dae.gov.in The reforms initiated in India since the beginning of the nineties have led to rapid economic progress and better growth rates. In the first decade of this century the growth rates seem to be still better. Studies by several academics and consultants forecast continued high growth rate for the next several decades. I’ll quote two such studies‚ one by Dominic Wilson and Roopa
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Scenario 1 My recommendations for Sarah’s Flower Designs would include a workstation‚ a personal digital assistant‚ and a solid state storage device or compact disk (CD) recordable drive. I would consider updating their current computer system into a small workstation. According to Axia College Week One reading Computer Hardware Technologies (2008)‚ “Computer companies design workstations for a specific purpose‚ such as developing architectural blueprints or processing DNA” (p. 54). This workstation
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is clearly understood. In this document‚ I explore three communication channel scenarios and justify what communication channel best suits each situation. Communication Channel Scenarios In business‚ managers need to communicate using the best methods available and be mindful of the communication channel possible. The three scenarios below describe the best communication channel for each situation. Scenario I As the Marketing Manager for a beverage company‚ it is my responsibility to engage
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Scenario I A business professional wants to use Microsoft® Excel® to organize data for the monthly expense report. He has never used Microsoft® Excel® and is inquiring about the functions that would support him with this task. General Approach Make sure I understand what the user intends to do and what version of Excel the customer is using. Challenges to situation The challenge in this situation is that the user wants to use a program that is new to him. I will have to explain to the user the
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Alec Tyler Professor Benjamin Reed Engl 1320 16 October 2014 Love‚ itself‚ is a complex idea to comprehend and understand. People in today’s society might believe they know the ins and outs of love but realistically they most likely do not. In Raymond Carver’s “What We Talk About When We Talk About Love”‚ Carver communicates to the reader what each character’s thoughts toward love are sub-textually through Terri’s complicated relationship with her ex husband‚ Nick’s few comments relating to the
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