Assessment Question 1 Carey Manufacturing‚ Inc.‚ is considering reorganizing its plant into manufacturing cells. The following estimates have been prepared to evaluate the benefits from the reorganization: Before the change After the change Total annual sales $ 700‚000 $850‚000 Costs as percentage of sales: Direct materials 10% 9% Direct labor 6% 4% Support costs 9% 7% Work-in -process inventory $200‚000 $120‚000 Inventory carrying costs are estimated to be
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Total Compensation Strategy Total Compensation Strategy Managing Diversity Nationally and internationally‚ companies are facing the task of reassessing the balance between their own identity and the force of integration. Centralism often makes access to new markets and regions difficult. Distinctive local autonomies‚ on the other hand‚ endanger the overall organization and identity of the company. Connected with this is the question of whether a unified and global compensation policy should
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Total cost of ownership (TCO) is a financial estimate whose purpose is to help consumers and enterprise managers determine direct and indirect costs of a product or system. It is a management accounting concept that can be used in full cost accounting or even ecological economics where it includes social costs. Contents • 1 Use of concept o 1.1 Computer and software industries o 1.2 Transportation industry • 2 See also • 3 References 4 External links Use
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A reflective account A new little boy started recently in nursery‚ as he entered nursery i bent down‚ smiled giving him eye contact i then said hello using his name and told him mine and he smiled back. He had never been to nursery before and he was very excited and had no awareness of the daily routine. i calmly held out my hand and he held out his. holding each others hands i showed him where his name card was‚ he picked up his name card and we walked over to the self-registration board. i asked
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Introduction The issue in this scenario is whether the mandament van spolie can be used in circumstances where there is dispossession of incorporeals. South African law is a mixed system thus‚ a mixture between civil law in the form of Roman Dutch law and English Common law. In terms of South African law‚ a clear distinction is made between possession and ownership. Ownership is seen as a real right in respect of a thing‚ in actual fact it is the strongest real right providing the owner with the
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The Fight for Survival Since the beginning of time‚ life has always revolved around conflict.The same can be said about literature‚ where conflict is a necessity for a great story. Buck‚ a Scotch shepherd/Saint Bernard mix‚ the main character in Jack London’s book‚ The Call of the Wild‚ faces many conflicts in the forms of man versus man or other dogs‚ man versus nature‚ and man versus himself. Throughout the book‚ Buck finds himself in conflict with man and other dogs. An example of this happens
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EXPERIMENT 1: THE EFFECTS OF PACKAGING MATEIAL ON SHELF LIFE OF CRACKERS Introduction The type of food‚ chemical composition‚ size‚ storage conditions‚ expected shelf life‚ moisture content‚ aroma and appearance are just a few of the characteristics that must be taken into consideration when selecting the right material for a food product. A continuing trend in food packaging is the design of packages to extend the shelf life of foods while maintaining fresh-like quality. This places a high demand
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Outcome 5 Section 1 Badges of Trade Firstly it is important to determine if Ali is trading as annual profits from trade or non-trade are taxed under different schedules. There is no single test for trade; in determining if trade has occurred there are six badges which must be considered‚ a brief description of each badge and an outline of how it affects Ali’s circumstances is outlined below. Subject Matter If the asset sold might be for personal enjoyment or investment e.g work of art or shares
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Published Accounts Practice Question 1 The following trial balance was extracted from the books of Eavis plc on 31 December 2009: £000 £000 Sales 11‚700 Provision for depreciation: Plant 738 Vehicles 375 Rent receivable 100 Trade payables 738 Debentures 250 Issued share capital: Ordinary £1 shares 3‚125 Preference shares (treated as equity) 625 Share premium 250 Retained earnings
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會計科 會計科 顧問老師﹕英皇教育會計科導師冼鎮中 題一. 題一. 陳彼德獨資經營電子產品業務。陳先生收到的銀行月單上列示 2009 年 9 月 30 日貸方餘額為 $170‚000。但銀行月結單上顯示的銀行存款餘額與現金簿上顯示的銀行存款餘額不同。 經核對現金簿銀行欄及銀行月結單後，發現以下事項: (i) (ii) (iii) (iv) (v) (vi) (vii) (viii) 銀行已借記利息$8‚500，但現金簿未作記錄。 總額$100‚000 的已發出支票仍未向銀行兌現。 透過銀行自動轉帳繳交電費$720，但現金簿未作記錄。 銀行仍未記錄的存款總額為$124‚780。 向銀行存入一張從某客戶收到的支票$5‚830，但銀行以｢存款不足｣為理由退回該支票。 某客戶指示銀行以貸項轉帳清還貨欠$4‚600。 現金簿仍未記錄的銀行手續費為$25。 現金簿的承上餘額少計$510。 作業要求： (a) 編制 2009 年 9 月份的現金簿（僅銀行存款欄） ，列示需作出的調整；及(10 分) (b) 編制 2009 年 9 月 30
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