death-accidental stuff a human being can experience. So we ask the following question: What is the most suitable age at which people can start driving? Psychologists that have been researching on young teenagers have stated that humans become uncontrollable when they enter the period of “14-17 years”. And that it is not unusual that teenager that entered that period become fiercer and starts rushing after inordinate desires‚ which affects driving vehicles a lot in a negative way. And only a few numbers
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OVERHEAD COSTS ACCOUNTING Overheads are indirect costs which can not directly be traced to cost units. The task of the cost accountant is to charge these overhead costs to cost units/products. There are two approaches of charging overhead costs to cost units Viz i. Traditional/conventional absorption costing method and‚ ii. Activity Based Costing (ABC) Classification of overheads Overheads can be classified as production or non production overheads. Production overheads are those incurred
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When people think of a perfect society‚ reasonable equality would probably come to mind. However‚ can the concept of equality go too far? This was the case‚ as far as the societies go in The Ones Who Walk Away From Omelas and Harrison Bergeron. These societies have gone too far to reach total equality. Each over-exaggerates the concept‚ The Ones Who Walk Away From Omelas offers a more enticing community‚ and the overall image of a complete utopia is somewhat unreachable. Both societies in the
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STROKES‚ TIA & GLASGOW COMA SCALE By Maricel Cruz-Bustamante Stroke Facts Strokes are the 3rd leading cause of death in developed countries. (4th in the U.S.) Nearly 800‚000 Americans have a stroke each year. 1 American dies from stroke every 4 minutes. Stroke related healthcare cost = Approx. $70 billion per year. (American Stroke Association‚ 2014) What is a Stroke? A stroke is a “Brain Attack” Occurs when blood flow to an area of the brain is cut off. Brain cells
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game addiction‚ this paper explores the relationship between addiction and both personality and perception. Online addiction is presented in this paper as a process addiction with four unique factors: perceived social sanctions‚ excessive play‚ uncontrollable play‚ and displacement. Both personality and perception are found to be significantly associated with online game addiction. These results are interpreted and discussed‚ and future research direction is suggested. Keywords: online game addiction
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S T U D Y T E X T PERFORMANCE MANAGEMENT BPP Learning Media is the sole ACCA Platinum Approved Learning Partner – content for the ACCA qualification. In this‚ the only Paper F5 study text to be reviewed by the examiner: • • • • • • • • We discuss the best strategies for studying for ACCA exams We highlight the most important elements in the syllabus and the key skills you will need We signpost how each chapter links to the syllabus and the study guide We provide lots of exam focus points demonstrating
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which costs cannot be controlled. The variance analysis simply showed that there was an unfavorable variance for manufacturing (99‚000 U). Manufacturing Cost of Goods Sold must be evaluated individually because of the underlying facets from just a number. This unfavorable number could be caused by either an increase in price or a waste in using the number of unit materials. The materials variance should be broken down into the price variance and the usage variance. Exhibit 1 shows that variable cost
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1. INTRODUCTION: Managers throughout the ages worried and are still worrying about nature of errors that perhaps generate in any day organizational work routine. It could be in Product manufacturing‚ Manufacturing process or even in Services Offerings. The factual reason for this is that any workplace mistake can create loss of money and goodwill for the business and through management action leading to loss of job for the staff involved in the said known or unknown lapse. In today’s critical scenario
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New York. Diamond‚ S. 2004‚ "Understanding Budgeting: Part III Analyzing budget variances"‚ Administrative Assistants Update‚ No. 11917881‚ pp. 3-3. Kaplan‚ R. & Norton‚ D. (2001)‚ “Transforming the Balanced ScoreCard from Performance Measurement to Strategic Management: Part 1”‚ Accounting Horizons‚ Vol. 15‚ No. 1‚ March‚ pp. 87-104 Mak‚ Y. & Roush‚ M. (1996)‚ "Managing activity costs with flexible budgeting and variance analysis"‚ Accounting Horizons‚ Vol. 10‚ No. 3‚ pp. 141-146. Sharp‚ M. (2009)
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1. The simplest and easiest way to enter a global marketplace is by: a. creating a killer product b. exporting c. importing d. joint ventures e. having low prices 2. Which of the following statements about pricing is true? a Pricing is the least important marketing mix element during a recession. b Consumers rate ‘reasonable price’ as the most important consideration in purchase decisions. c Pricing is unaffected by changes in the business cycle. d Most consumers believe price has little
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