Overall comments: need to tie narrative to terms/concepts from the book. Should stratify comments into uncontrollable and controllable forces. (like Todd did) Although Blue Ridge Restaurants had success with expansion and joint ventures in Australia‚ the UK‚ France‚ Italy‚ Brazil and Hong Kong through 1987‚ many differing factors were at play when Yannis Costas evaluated the market and strategy for the Spain in the 1ate 1990s. Factors described by D. A. Ball‚ et al‚ 1‚ considered relevant in
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COST CLASSIFICATION CONCEPT OF COST: DEFINITION: A SACRIFICE OR GIVING UP OF RESOURCES FOR A PARTICULAR PURPOSE FREQUENTLY MEASURED BY THE MONETARY UNITS (RUPEES‚ DOLLARS) THAT MUST BE PAID FOR GOODS AND SERVICES . ➢ EMPHASIS ON COST INFORMATION: MANAGEMENT ACCOUNTANTS PAY A LOT OF ATTENTION TO COSTS BECAUSE COST HAVE A VITAL ROLE TO PLAY IN PLANNING ‚ EVALUATING AND DECISION MAKING. FOR EXAMPLE IN PLANNING THE ROUTE AND FLIGHT SCHEDULES THE MANAGER OF AN AIR LINE MUST CONSIDER
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Chapter 1 Retailing : is business involves selling goods and services to consumers for their personal‚ family or household use Retailing can be tangible and intangible ‚ as services Retailing does not always involve a store; it can be web‚ via mail‚ phones‚ manufactures‚ importers‚ nonprofit‚ wholesalers. Retail impact economy; functions in Distribution and relationship with firms selling goods and services to retailers for their resale. Durable goods store: meaning store like last longer
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CHAPTER 6: MASTER BUDGET AND RESPONSIBILITY ACCOUNTING TRUE/FALSE 1. Few businesses plan to fail‚ but many of those that flop have failed to plan. Answer: True Difficulty: 1 Objective: 1 2. The master budget reflects the impact of operating decisions‚ but not financing decisions. Answer: False Difficulty: 1 Objective: 1 The master budget reflects the impact of operating decisions and financing decisions. 3. Budgeted financial statements are also referred to as pro
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among the employees. Provides a basis for performance appraisal (variance analysis). A budget is basically a yardstick against which actual performance is was unread assessed. Control is provided by comparisons of actual results against budget plan. Departures from budget can then be investigated and the reasons for the differences can be divided into controllable and non-controllable factors. INTRODUCTION According to ICMA‚ England‚ a Budgets is “financial and/or quantitative
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Topic:Responsibility Accounting and Cost Control. Subject: Management control systems Index: |Sr.No |Topic |Page No | |1 |Meaning of Responsibility Accounting |3 | |2 |Steps involved in Responsibility Accounting
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Taguchi Loss Function: Aims to capture the loss to the customer‚ company and society that can be measured in cost Taguchi loss function is a diagram of the loss for the company that actual results differ from a target value. Taguchi loss function is intended to capture not only the loss to the customer‚ but to society and society at large which can be measured by cost. The loss function is not to grasp what cannot be quantified. For that reason the loss of function includes increased pollution as
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Mini Cases in Movement Disorders Mona Dalzon Case 1 Kenny Kenny is a teenager who has experienced uncontrollable bodily and facial movements‚ various uncontrolled vocalizations‚ and other compulsions such as excessive hand washing and wringing. He has been treated with Clonidine‚ Haldol‚ pimozide and buspirone. This patient was diagnosed with Tourette’s Syndrome. Clonidine is a vasodilator that allows for blood to flow more easily to the brain. This lowers blood pressure and helps treat the tics
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follow the footsteps of their parents. Individuals that are not strong enough to surpass their environment willalways fall into this category of prejudice from the environment. “Traditionally‚ genetics characteristics are considered stable and uncontrollable” (Jayaratne‚ et al.‚ 2009‚ p.25). That is saying that a person can’t control the turn out of their life because it has been etched in stoned and there is nothing they can do about it. Nurture is considered to be the environmental characteristics
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Perceptual Schema Interpretation Influences of Perception Cultures/Co-Cultures Stereotype Primacy and Recency Effects Perceptual Sets Explaining Perceptions Attribution Internal vs. External Locus of Control Stable vs. Unstable Controllable vs. Uncontrollable Self-Serving Bias Fundamental Attribution Error Self-Concept Identity Self-Monitoring Self-Fulfilling Prophesy Self-Esteem Image Management Life Story Facework Fellowship
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