...(a) DM 5, 10. (b) DL 1, 6. 14-4 (a) $166,350; (c) $72,140. 14-5 (a) 3, 7; (c) 1, 2, 4, 9, 10. 14-7 (a) $35,100. 14-8 (a) CGM $303,500. 14-9 Total manfg. costs $381,000. 14-10 (a) $82,150; (c) $36,225; (e) $242,500. (g) $21,700; (i) $267,000. 14-11 (b) $17,000; (d) $60,000; (f) $225,000; (h) $63,000. 14-12 (a) $62,500; (b) $27,100. 14-13 (a) $17,300. 14-14 CGM $517,300. 14-15 (a) 1, 2, 3, 5, 6, 7, 9, 10, 13, 14, 15, 16. (b) 4, 8, 10, 11, 12. 14-16 (a) $124,800; (b) $26,100. 14-17 (a) RM $3,150; FG $9,315; CGS $27,945. Problems P14-1A (a) DM $75,000; DL $43,000; MO $18,100; PC $22,100. P14-2A (a) DM $96,200; DL $78,000; MO $17,050; PC $8,500. P14-3A (a) $20,600. (e) $7,400. (h) $7,000. (b) CGM $17,000. P14-4A (a) Cost of goods manufactured $367,910. (b) Gross profit $181,790. (c) Total current assets $213,100. P14-5A (a) Cost of goods manufactured $572,200. (b) Net income $9,000. P14-6A (b) CGM $657,300. (c) NI $87,600; total assets $735,100. P14-1B (a) DM $20,000; DL $44,000; MO $17,100; PC $11,700. P14-2B (a) DM $46,000; DL $52,000; MO $13,350; PC $6,000. P14-3B (a) $17,300. (e) $4,900. (k) $21,500. (b) CGM $15,800. P14-4B (a) CGM $299,900. (b) Gross profit $165,400. (c) Total current assets $185,000. P14-5B (a) CGM $478,000. (b) Net income $20,500. Chapter 15 Exercises 15-1 (a) Total labor $72,000. (b) Work in process $61,200. 15-2 (b) Job 430 $10,100; Job 431 $18,080. 15-3 (a) (1) $15...
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... Spiceland, Sepe and Nelson Chapter 1 BE 1-1 Net income, $208,000 BE 1-2 1. Liabilities BE 1-3 2. The economic entity assumption BE 1-4 1.The matching principle BE 1-5 3. Disagree, matching principle E1-1 Req. 1, Net operating cash flow, Yr. 2, $50,000 Req. 2, Net income, Year 1, $25,000 E1-2 Req. 1, Net income, Year 2, $190,000 E1-5 3. Auditors E1-6 5. Comprehensive income E1-7 8. f E1-8 4. Timeliness E1-9 7. b E1-10 6. The going concern assumption E1-11 2. The periodicity assumption E1-12 1. Disagree, Monetary unit assumption E1-13 4. Agree, Matching principle E1-14 3. g. Matching principle Chapter 2 BE 2-1 4. –180,000, accounts receivable BE 2-2 2. Dr. Salaries expense, $40,000 BE 2-3 Accounts payable balance, $42,000 BE 2-4 2. Dr. Note receivable, $10,000 BE 2-5 1. Dr. Insurance expense, $3,000 BE 2-7 2. Cr. Prepaid advertising, $1,000 BE 2-9 Total operating expenses, $107,000 BE 2-10 Total assets, $91,000 BE 2-11 Cr. Retained earnings, $35,000 BE 2-12 Net income, $143,000 E2-1 6. + $6,000, Prepaid insurance E2-2 3. Dr. Inventory, $90,000 E2-3 Total debits, $471,000 E2-4 2. Cr. Cash, $40,000 E2-5 6. b E2-6 9. I E2-8 4. Dr. Interest expense, $4,000 E2-9 6. Cr. Supplies, $5,250 E2-11 Net income, $101,000 E2-12 Cr. Retained earnings, $177,000 E2-13 Cr. Retained earnings, $66,000 E2-14 Req. 3, Accrued wages, $15,000 E2-15 Req. 1, Nov. 1, Dr. Note receivable, $6,000 E2-16 Adjusted net income...
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...Chapter 1 BE 1-1 Net income, $208,000 BE 1-2 b. AICPA BE 1-3 2. Assets BE 1-4 4. Matching principle BE 1-5 3. Economic entity assumption BE 1-6 3. Disagree, Matching principle E1-1 Req. 1, Net operating cash flow, Yr. 2, $50,000 Req. 2, Net income, Year 1, $25,000 E1-2 Req. 1, Net income, Year 2, $190,000 E1-3 2. a, d, and g E1-4 3.f E1-5 3. Auditors E1-6 5. Comprehensive income E1-7 8. f E1-8 4. Timeliness E1-9 7. b E1-10 6. The going concern assumption E1-11 2. The periodicity assumption E1-12 1. Disagree, Monetary unit assumption E1-13 4. Agree, Matching principle E1-14 3. g. Matching principle Chapter 2 BE 2-1 4. –180,000, accounts receivable BE 2-2 2. Dr. Salaries expense, $40,000 BE 2-3 Accounts payable balance, $42,000 BE 2-4 2. Dr. Note receivable, $10,000 BE 2-5 1. Dr. Insurance expense, $3,000 BE 2-7 2. Cr. Prepaid advertising, $1,000 BE 2-9 Total operating expenses, $107,000 BE 2-10 Total assets, $91,000 BE 2-11 Cr. Retained earnings, $35,000 BE 2-12 Net income, $143,000 E2-1 6. + $6,000, Prepaid insurance E2-2 3. Dr. Inventory, $90,000 E2-3 Total debits, $471,000 E2-4 2. Cr. Cash, $40,000 E2-5 6. b E2-6 9. I E2-8 5. Dr. Interest expense, $4,000 E2-9 6. Cr. Supplies, $5,250 E2-11 Net income, $101,000; Total liabilities and shareholders’ equity, $711,000 E2-12 Cr. Retained earnings, $177,000 E2-13 Cr. Retained earnings, $66,000 E2-14 Req. 3, Accrued wages, $15,000 E2-15 Req. 1, Nov. 1, Dr. Note...
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...CORPORATE SOCIAL RESPONSIBILITY SUMMARY REPORT 2010 1 2 UMW HOLDINGS BERHAD CORPORATE SOCIAL RESPONSIBILITY SUMMARY REPORT 2010 3 CONTENT 02 04 - 05 06 - 07 08 09 - 11 12 - 14 15 - 18 19 - 21 22 - 23 24 - 26 27 - 31 32 RATIONALE PRESIDENT'S STATEMENT UMW STRUCTURE OUR ECONOMIC FOOTPRINT AWARDS RECEIVED WORKPLACE MARKETPLACE ENVIRONMENT COMMUNITY PERFORMANCE DATA PROFILE DISCLOSURE FEEDBACK AND COMMENTS ABOUT THIS REPORT UMW’s Corporate Social Responsibility Report supplements our other publications, including the Group Annual Report, our internal staff magazine “U”, regular media releases and investor updates, as well as our Group and divisional websites. This report is also a follow-up to the Group’s maiden CSR report, launched in 2008. The report brings together the Group’s economic, social and environmental performance from 2007 to 2009. We have also included some information for 2010 which was available before the collection deadline. The report covers the entire UMW Group, and those subsidiaries that are included in Group consolidated financial statements. In the Environment section of this report, we have particularly concentrated on our Automotive Division, as it is the Group’s largest profit contributor and accounts for around 60% of our physical assets and 70% of our workforce. We have also included relevant environmental data from our other divisions, to provide a more complete picture of the Group’s environmental initiatives and performance. "Corporate Responsibility...
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...1. WHAT IS DRUM Washing Machine? 1. Drum Washing Machine Water consumption is reduced by using the power of the laundry falling (free-fall) created when rotating the drum. With temperature control system, this drum washing machine saves energy and improves washing performance at the same time. 2. Key Features ◆ Waist Care Designed by the waist, and the most comfortable angle eject into the laundry is convenient and easy to manipulate. ◆ The World's First Shoes Course Enable to wash shoes. ◆ DD inverter motor The direct-drive type of which motor is directly connected to drum without an interim chuth, significantly reduces noise and vibration. ◆ The World's First Steam White Course The Steam White Course save more 50 percent of Electricity, Water, Time than previous White Course. ◆ Self-Cleaning Course of Drum. Enable to Self-Cleaning of Drum. ◆ Star Drum Using Star Drum is able to higher Washing Performance and Minimal damage of laundry, water consumption. ◆ Digital Condensing Dry System. Condensing Dry System with saveing energy. ◆ For pump drainage, the powerful pump speeds up drainage process. ◆ The biggest capacity with compact size 12 Kg Capacity enable to wash bigger laundry. ◆ AUTO DETERGENT SYSTEM No more prepare detergent before every washing (only liquid detergent and fabric softener) ◆ Sumultaneous supply of cold and hot water As cold and hot water is supplied at the same time heating time and energy is saved. ...
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...O & M UNIT FUNDAMENTAL PRINCIPLES OF BIOREMEDIATION (An Aid to the Development of Bioremediation Proposals) APRIL 1998 S:\CP\BIOREM\NEW_BIO.DOC TABLE OF CONTENTS Foreword ----------------------------------------------------------------------------------------------------------------------- iv I. INTRODUCTION --------------------------------------------------------------------------------------- 1 II. POTENTIAL ADVANTAGES AND DISADVANTAGES OF BIOREMEDIATION TECHNOLOGIES ------------------------------------------------------------------------------------------- 2 III. IV. A. B. C. D. E. PRESUMPTIVE EVIDENCE FOR BIOREMEDIATION ----------------------------------- 3 GLOSSARY OF TERMINOLOGY -------------------------------------------------------------- 3 Intrinsic Bioremediation --------------------------------------------------------------------------------------------- 4 Engineered Bioremediation ----------------------------------------------------------------------------------------- 4 Combination of Technologies-------------------------------------------------------------------------------------- 4 In Situ Bioremediation ------------------------------------------------------------------------------------------------ 4 Ex Situ Bioremediation ----------------------------------------------------------------------------------------------- 4 V. MICROBIAL ECOLOGY ----------------------------------------------------------------------------- 5 A. 1. 2. B....
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...TABLE OF CONTENTS TABLE OF CONTENTS………………………………………………………………1 1. INTRODUCTION …………………………………………………………………...3 2. OBJECTIVES OF THE RESEARCH……………………………………………...4 3. PROBLEM STATEMENT……………………………………………………….....4 4. METHODOLOGY………………………………………………………………….. 5 5. IMPORTANT ISSUES RELATED TO PROCUREMENT PERFORMANCE MEASUREMENT……………………………………………………………………...6 5.1. DEFINITIONS…………………………………………………………………….6 5.2. WHY MEASURING PROCUREMENT PERFORMANCE……………….7 5.3. CHARACTERISTICS OF PERFORMANCE INDICATORS……………..9 5.4. BOARDROOM ALIGNEMENT…………………………………………….10 5.4 EXEMPLE OF A DETAILED FRAMEWORK FOR MEASURING PROCUREMENTPERFORMANCE…………………………………………...10 6. MESEARING SSFR PROCUREMENT PERFORMANCE………………….13 6.1. SIMPLIFIED PROPOSED FRAMEWORK FOR PROCUREMENT PERFROMANCEMESUREMENT………………………………………………...13 6.2. CHALLENGES FACED BY RSSB PROCUREMENT IN THE AREAS OF IMPROVEMENT……………………………………………………………………19 7. CONCLUSIONS AND RECOMMENDATIONS……………………………...20 7.1. CONCLUSION…………………………………………………………….……20 7.2. RECOMMENDATIONS…………………………………………………….…23 8. BIBLIOGRAPHY. …………………………………………………………….…24 MEASURING PROCUREMENT PERFORMANCE IN RWANDA CASE STUDY: SOCIAL SECURITY FUND OF RWANDA: 2010-2011 Abstract For decades procurement performance has been attracting great attention from different stakeholders due to poor performance resulting from non adherence to proper processes and procedures. It had been also proved that performance measurement is the key driver to...
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...Sugiyarti et al, Analisis Biaya Satuan (Unit Cost) Dengan Metode Activity Based Costing (ABC)...... Analisis Biaya Satuan (Unit Cost) Dengan Metode Activity Based Costing (ABC) (Studi Kasus di Poli Mata RSD Balung Kabupaten Jember) Unit Cost Analysis (Unit Cost) With Activity Based Costing Method (ABC) (Case Study In Eyes at RSD Balung Jember) Anis Tri Sugiyarti, Nuryadi, Christyana Sandra Bagian Administrasi dan Kebijakan Kesehatan, Fakultas Kesehatan Masyarakat, Universitas Jember e-mail korespondensi : anistrisugiyarti@gmail.com Abstract Hospital is a government environment agency stablished to provide health services to the community. Therefore, hospitals desperately need input in the form of complete information, about is cost of a unit (unit cost). RSD Balung Jember that are required to perform the calculation of unit costs (unit cost) by of activity based costing (ABC) method. The purpose research is the calculation of unit costs (unit cost) by of activity based costing (ABC) method in Eyes at RSD Balung Jember. These research used descriptive with case study. Results sowed that, extraction corpus alienum Rp. 42.695; epilasi eyelash Rp. 36.579; incisi hordeolum or chalazion Rp. 41.956; tonometri Rp. 19.883; funduscopy Rp. 39.642; fluorosence Rp. 41.200; slyt lamp Rp. 14.119; visus Rp. 13.674; eye irrigation Rp. 60.544; extraction granuloma and ptyrigium Rp. 63.685; lift statches Rp. 36.507; anel test Rp. 60.288; prescription glasses Rp. 30.249;...
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...short-term scheduling of a single-stage batch edible-oil deodorizer that can process multiple products in several product groups. Sequence-dependent changeovers occur when switching from one product group to another. Based on the incorporation of products into product groups, mixed integer linear programming (MILP) models are proposed for two scenarios, with and without backlogs. Then, the models are successfully applied to a real-world case with 70 product orders over a 128-h planning horizon. Compared with a literature model developed for a similar problem, the proposed models exhibit significantly better performance. 1. Introduction In the past decade, a large number of optimization models and approaches have been proposed for batch scheduling and planning. A number of reviews on the planning and scheduling of batch processes have been presented in the literature.1-6 Initially, discrete-time formulation models using the state-task network7 (STN) or resource-task network8 (RTN) were used for batch scheduling problems. Because discrete-time formulations become extremely large for large-size problems and finer discretizations, several techniques9-11 have been proposed to reduce the computational effort of large discrete-time MILP models. Increasing attention has been paid to continuous-time formulations to overcome the difficulties of discrete-time formulations. Pinto and Grossmann12 proposed a continuous-time...
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...MANFAAT PENERAPAN PRINSIP-PRINSIP GOOD CORPORATE GOVERNANCE TERHADAP KINERJA KEUANGAN PERUSAHAAN UMUM PEGADAIAN Yulinar Triyana ( niar_triyana@yahoo.com ) Universitas Gunadarma ABSTRAK Penelitian ini bertujuan untuk mengetahui manfaat atau hasil dari penerapan prinsipprinsip good corporate governance atau tata kelola perusahaan yang baik sehingga akan berpengaruh terhadap kinerja keuangan perusahaan. Metode penelitian yang digunakan adalah dengan menggunakan metode penelitian deskriptif analitis dengan pendekatan studi kasus. penilaian GCG dinilai dari hasil penyebaran kuesioner yang didapat dan dengan menggunakan rasio ROE, ROA, Curren Ratio dan Solvabilitas untuk mengukur kinerja keuangan perusahaan. Setelah dilakukan penelitian terhadap Perum Pegadaian dan didukung dengan teori-teori serta pembahasan pada bab-bab yang ada, maka penulis dapat menarik kesimpulan bahwa Penerapan prinsip-prinsip GCG pada Perum Pegadaian sangat bermanfaat terhadap kinerja keuangan perusahaan hal ini dapat dilihat dengan dijalankannya prinsip-prinsip GCG yaitu transparansi, kemandirian, akuntabilitas, pertanggungjawaban dan keadilan sehingga membantu dalam setiap proses pengambilan keputusan yang berhubungan dengan keuangan maupun non keuangan yang akan berpengaruh terhadap kinerja keuangan perusahaan serta meningkatkan kepercayaan para nasabah dan pemilik modal (dalam hal ini pemerintah) yang secara otomatis juga akan berdampak pada nilai perusahaan. Hal ini dibuktikan dengan peningkatan kinerja...
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...SMARTPHONE Subscriber Break-Even Smartphones and the Technology Adoption Lifecycle - Innovators and Early Adopters - Leaping the Chasm CONSUMER BUYING BEHAVIOR AND MOTIVATIONS IDENTIFYING THE PRESSURE POINTS PRESSURE POINT ONE: USER BEHAVIOR The Golden Hour PRESSURE POINT TWO: DEVICE SUBSIDIES Service Usage PRESSURE POINT THREE: COST TO SUPPORT Increased Average Handle Time - AHT by Operating System - Problem Type by Operating System Brand Escalation and the Threat of No Fault Found Propensity to Call PRESSURE POINT FOUR: SERVICE CONFIGURATION Failures in the Preconfiguration Model PRESSURE POINT FIVE: UNLIMITED DATA PLANS SUMMARY RECOMMENDATIONS APPENDIX ONE p3. p4. p4. p5. p5. p5. p6. p8. p8. p9. p10. p11. p12. p12. p13. p14. p15. p16. p17. p17. p19. p20. p21 p23 WDSGlobal is the trading name of Wireless Data Services Ltd. registered in England and Wales (company number 01714719). Registered address - Wireless Data Services Ltd., Alder Hills Park, 16 Alder Hills, Poole, Dorset, BH12 4AR, UK. VAT number GB 911330278 While every care has been taken to ensure...
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...this issue. The latest issue can be found on the Edexcel website: www.edexcel.com References to third-party material made in this specification are made in good faith. Edexcel does not endorse, approve or accept responsibility for the content of materials, which may be subject to change, or any opinions expressed therein. (Material may include textbooks, journals, magazines and other publications and websites.) Authorised by Roger Beard Prepared by Susan Hoxley Publications Code BH029073 All the material in this publication is copyright © Edexcel Limited 2011 Edexcel BTEC Level 4 HNC Diploma in Business Edexcel BTEC Level 5 HND Diploma in Business Edexcel BTEC Level 5 HND Diploma in Business (Accounting) Edexcel BTEC Level 5 HND Diploma in Business (Management) Edexcel BTEC Level 5 HND Diploma in Business (Marketing) Edexcel BTEC Level 5 HND Diploma in Business (Human...
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...perceived advertising expense and effort of the advertiser. An analysis of 4,000 consumers reveals that ads with higher-thanaverage perceived expense and effort have a positive effect on brand attitude, brand interest and word-of-mouth. In contrast ads with lower perceived expense have negative effects. International Journal of Advertising. Vol 33(1) 2014, pp137154 (Modig et al) Digital could make up for loss of print Online publishers and news websites enjoyed advertising growth of 18% last year according to the Association of Online Publishers (AOP) and Deloitte. Their data indicates that digital revenues grew at their fastest rate since 2008; this has been attributed to the rise of mobile, since advertising on smartphones rose by 60% in the last quarter of 2013. Deloitte says it expects publishers to innovate with flexible pricing such as a mixture of paid-for and free ad-funded models. Some publishers are already indicating that digital revenues are making up for the decline in print revenues. The Guardian newspaper expects its digital revenue to grow by over 20% in the year to March. The Independent, 5 March 2014, p51 Agencies Performance on the pitch VCCP is the ad agency which had the most new business wins and opportunities in 2013 according Don’t forget, reading this publication can count towards your annual CPD record....
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...University of Wollongong Research Online Faculty of Business - Accounting & Finance Working Papers 2006 Faculty of Business The Critique of Accounting Theory M. Gaffikin University of Wollongong, gaffikin@uow.edu.au Publication Details This working paper was originally published as Gaffikin, M, The Critique of Accounting Theory, Accounting & Finance Working Paper 06/25, School of Accounting & Finance, University of Wollongong, 2006. Research Online is the open access institutional repository for the University of Wollongong. For further information contact the UOW Library: research-pubs@uow.edu.au 06/25 University of Wollongong School of Accounting & Finance The Critique of Accounting Theory Working Papers Series Michael Gaffikin School of Accounting & Finance University of Wollongong Wollongong NSW 2522 Australia Tel +61 (2) 4221 3718 Fax +61 (2) 4221 4297 eMail george@uow.edu.au www.uow.edu.au/commerce/accy/ The Critique of Accounting Theory Michael Gaffikin* School of Accounting and Finance, University of Wollongong, NSW 2522 In previous papers (Gaffikin 2005a, 2005b, 2005c, 2006) the discussion has examined accounting as a science, with attempts to employ a scientific methodology; as a purely technical expression of economic theory, heavily dominated by research in finance; and as part of “law”, albeit law (regulation) heavily influenced by dominant economic and political ideology. That discussion revealed that all these perspectives...
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...Burglar Alarm Final Report Author: Sayed Ahmed Abdulla Jawad Student ID: 20900032 Academic Supervisor: David Krause For Bahrain Polytechnic Acknowledgment I would like to express my best appreciation and gratitude to all tutors who helped me to be who I am and what I’m doing at the moment. Where I am today is a result of the hard work done in the past four years, As well as Mr. David Kruse my academic supervisor and mentor, who guided me through out the project and his encouragement to maintain my progress in track during the period of the project. I would also like to acknowledge with much appreciation to my tutors that shared their knowledge with my self and us as a group of students, leading us to where we are. As well as Mr. Sayed Yousif who was supportive and helpful when facing a problem that...
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