Who was more responsible for the development of the Cold War 1945-49? In some ways‚ the USA was more responsible for the development of the Cold War between 1945-1949. Their development of the atomic bomb at the end of the Second World War contributed to this. The USA felt that they were powerful enough on their own and no longer needed to be allied to the USSR. As a result‚ they became less tolerant of the USSR’s actions and policies. Furthermore‚ the USA made the decision to not share this new
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is $170‚850 greater than the net income budgeted for the 2012 fiscal year despite that the company operations goes through some turmoil. A more detail variance shows that the external factor largely responsible for the growth of leather markets that rapidly increase than anticipated making NLJ to catch with the increase in market demand. Variance Analysis Contribution Margin Based on the figure in Exhibit 1‚ the total amount of contribution margin for the Nylon jackets is $4‚350 less than
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Variances Variances can be either: * Positive/favourable (better than expected) or * Adverse/unfavourable ( worse than expected) A favourable variance might mean that: * Costs were lower than expected in the budget‚ or * Revenue/profits were higher than expected By contrast‚ an adverse variance might arise because: * Costs were higher than expected * Revenue/profits were lower than expected What causes budget variance? There are four key reasons and it is important that
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introduction Few doubt that childhood obesity is a serious threat to our nation’s health; however‚ there is a huge debate over who is responsible and what should be done. One aspect of the debate involves significant disagreement over food and beverage marketing and advertising targeting children (Healthy Eating Research 2011‚ Williams 2005). What does ethical and responsible food and beverage marketing to children look like? Depending on where one goes to find the answer‚ either to food and beverage
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Writing Negative Messages LEARNING OBJECTIVES After studying this chapter‚ you will be able to 1 2 3 4 Apply the three-step writing process to negative messages Explain the differences between the direct and the indirect approaches to negative messages‚ including when it’s appropriate to use each one Identify the risks of using the indirect approach‚ and explain how to avoid such problems Adapt negative messages for internal and external audiences 5 6 7 Explain the importance of maintaining
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Responsible government is to Canada what apple pie and exceptionalism must be to the United States: the identity of the nation is built into its ideal‚ but probe deeper than the crust and the whole façade crumbles. Convoluted metaphors aside‚ this section will substantively address how responsible government and Parliamentary democracy – as Canadian tenets‚ of course‚ but ones borne from the UK – are unable to provide a singular objective definition of modern committees. Contrary to public mythologies
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Case Study: Contribution Margin and Variance Analysis By: Sachin Malhotra Student ID:xxxxxxxxx Presented To: Prof. G. Dunning Course: 04-70-256 Section 2 Date: November 28‚ 2008 Explanation of Profit Decline The decline in profits was due to a combination of various market‚ as well as‚ production factors. Firstly‚ the decreased market share was a major cause of the decline in the profits. This was quite surprising for a company that is operating in a growing market. The total market for
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the problem and identify the negative behavior with the intent to minimize the problem. The idea is to develop techniques to learn to cope with the negative behavior. Once coping strategies are implemented the therapist can establish a steady baseline to evaluate the fluctuations in behavioral changes when the individual begins to develop substance urges. Developing relaxing techniques is a way to learn to cope with negative cognitive thoughts that result in negative behaviors. In order to develop
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program to put socially responsible communication into schools of communication and journalism. HIV/AIDS and other health issues are topics for applied exercises. WBI’s goal for the program was to test an innovative solution that has the potential to go to scale in India and elsewhere‚ and also be cost effective. Since the media’s role in public education is unclear and inconsistent...WBI has partnered with the BBC in a capacity building program to put socially responsible communication into schools
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Chapters 9 & 10 Standard Costing‚ Variance Analysis and Flexible Budgets This is a copyright presentation of Darlene B. Serrato and is presented exclusively for the use and benefit of students enrolled in Accounting 2303. Any other use is prohibited. All rights reserved. This presentation may not be copied‚ reproduced or transferred in or by any media without the express written permission of the author. STANDARD – is the budgeted cost for one unit of product. The beginning point
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