...Michael Perez AC 505 Case Study II Jan 31, 2012 a. Sales ($30 x 125,000) $3,750,000 Variable production costs Direct material ($7.50 x 125,000) $937,500 Direct labor ($4.00 x 125,000) 500,000 Overhead ($2.00 x 125,000) 250,000 Variable selling expenses ($3.30 x 125,000) 412,500 (2,100,000) Contribution margin $1,650,000 Fixed costs Manufacturing overhead $550,000 Administrative 207,680 (757,680) Income before income tax $ 892,320 b. CM = SP – VC = $30 - $16.80 = $13.20 per unit CM% = CM / SP = $13.20 / 30 = 44% c. BEP = FC / CM = $757,680 / $13.20 = 57,400 plant stands d. BEP = FC / CM% = $757,680 / 0.44 = $1,722,000 in sales e. MS = Current unit sales – BEP unit sales = 125,000 – 57,400 = 67,600 plant stands MS$ = Current sales in dollars – BEP sales in dollars = $3,750,000 - $1,722,000 = $2,028,000 MS% = MS in units / Current unit sales = 67,600 / 125,000 = 54% f. DOL = Current CM / Current Pre-Tax Income = $1,650,000 / $892,320 = 1.85 (rounded) Increase...
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...Managerial Accounting 20 May 2012 AC 505 Case Study II: A. Break-even point in passengers and revenues per month = 35,000; $5,600,000 1) Per Passenger Sales $160 Variable Expenses 70 Unit Contribution Margin $90 Fixed expenses ÷ Unit CM = $3,150,000 ÷ 90 = 35,000 passengers in break-even point 2) Contribution Margin Ratio (CM Ratio) = Contribution Margin ÷ Selling Price = $90 ÷ $160 = .5625 Break-even point in dollars = Fixed costs ÷ CM Ratio = $3,150,000 ÷ .5625 = $5,600,000 B. Break-even point in number of passenger train cars per month = 556 Number of seats per train car = Average load factor × Number of seats per train car = .70 × 90 = 63 passengers per train on average Passengers in break-even point ÷ Number of seats per passenger train = Number of passenger train cars per month to break-even 35,000 ÷ 63 = 555.5 or 556 train cars C. Monthly break-even point in number of passenger cars when fare is raised to $190 = 486 Number of seats per train car = Average load factor × Number of seats per train = .60 × 90 = 54 passengers per train on average Per Unit Sales $190 Variable Expenses 70 Unit Contribution Margin $120 Fixed Expenses ÷ Contribution Margin = $3,150,000 ÷ $120 = 26,250 passengers to break even Break-even point in passengers ÷ average passengers per train = Break-even point in train cars = 26,250 ÷ 54 = 486.11 or 486 train cars to break-even D. Break-even point in passengers...
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...Impact Analysis of Overflow Spillway on U/S Flows & Hydraulic Structure using CFD Technique – A Case Study of Marala HPP Ali Nawaz Khan1, Muhammad Kaleem Sarwar2, Dr. Sajid Mehmood3, Azhar Bashir Magsi4 1. 2. 3. 4. Research fellow and corresponding author, Centre of Excellence in Water Resources Engineering, University of Engineering and Technology Lahore, Pakistan. E-mail: alinawaz.ce@gmail.com, Assistant Professor, Centre of Excellence in Water Resources Engineering, University of Engineering and Technology Lahore, Pakistan. E-mail: eng_Kaleem@yahoo.com Assistant Professor, Centre of Excellence in Water Resources Engineering, University of Engineering and Technology Lahore, Pakistan. E-mail: smahmoodpk@yahoo.com Project Manager, Sinotec Co., Ltd., Lahore, Pakistan. E-mail: azhar_magsi@yahoo.com Abstract Barrages and canal falls are considered as a readily available option for hydropower generation as the pre-requisites of water and head are conveniently available on such sites. Most important aspect of such scheme is to set the levels of hydraulic structures so that there is absolutely no disturbance to the irrigation flows which is the basic purpose of the barrage and canal network. At the same time finding the optimum level for the proposed structures so that the maximum hydropower benefits are yielded through the scheme without compromising the safety. Present study intends to investigate the same for Marala Hydropower Project (MHP) proposed on Upper Chenab...
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...service to our customers we are providing this early version of the manuscript. The manuscript will undergo copyediting, typesetting, and review of the resulting proof before it is published in its final form. Please note that during the production process errors may be discovered which could affect the content, and all legal disclaimers that apply to the journal pertain. Graphical Abstract (for review) Specific N2O Production Rate 2.0 2.5 ACCEPTED MANUSCRIPT (mg N/hr/g VSS) 1.5 100 Contribution of Different Pathways to N2O Production (%) 1.0 0.5 0.0 0.0 14 M AN U 60 40 20 0.5 1.0 1.5 2.0 2.5 3.0 DO Concentration (mg O2/L) 3.5 N2O Emission Factor (%) 12 10 8 6 4 2 0 0.0 0.5 EP TE D AC C 0 0.0 SC 80 RI PT 0.5 Contribution of NH2OH oxidation pathway (based on site preference data) Contribution of AOB denitrification pathway (based on site preference data) Contribution of NH2OH oxidation pathway (model predictions) Contribution of AOB denitrification pathway (model predictions) 1.0 1.5 2.0 2.5 DO Concentration (mg O2/L) 3.0 3.5 1.0 1.5 2.0 2.5 3.0 DO...
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...NATIONAL OPEN UNIVERSITY OF NIGERIA COURSE CODE : BHM 303 COURSE TITLE: MANAGERIAL ECONOMICS 1 MANAGERIAL ECONOMICS (THE COURSE GUIDE) THE NEED Managerial Economics as a course required for effective resource management was put in place due to the following developments in the global business environment: (a) Growing complexity of business decision-making processes. (b) Increasing need for the use of economic logic, concept, theories, and tools of economic analysis in the process of decision-making. (c) Rapid increases in the demand for professionally trained managerial manpower. These developments have made it necessary that every manager aspiring for good leadership and achievement of organizational objectives be equipped with relevant economic principles and applications. Unfortunately, a gap has been observed in this respect among today’s managers. It is therefore the aim of this course to bridge such gap. THE COURSE OBJECTIVES On completion of the requirements of this course, students and managers alike will be expected to: 1. Understand the relative importance of Managerial Economics; 2. Know how the application of the principles of managerial economics can aid in the achievement of business objectives; 3. Understand the modern managerial decision rules and optimization techniques; 4. Be equipped with tools necessary in the analysis of consumer behaviours, as well as in forecasting product demand; 5. Be equipped with the tools for analyzing production and costs;...
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...ADRA AC&H AC&H H&S ADRA HA HA H&S OI REC NAT NAT OI VOC VOC SGO&H REC SGO&H pathfinder honor book 2014 revision general conference youth ministries department -1- ADRA AC&H H&S NAT HA OI SGO&H REC VOC pathfinder honor book 2014 revision general conference youth ministries department -3- General Conference Youth Ministries Department Director: Gilbert Cangy General Conference Associate Youth Director/Pathfinder World Director: Jonatan Tejel General Conference Honors Committee: Jonatan Tejel, Chairman Vanessa Correa, Secretary Gennady Kasap: ESD Youth Director Busi Khumalo: SID Youth Director Mark O’Ffill: NAD representative John Sommerfeld: SPD representative Paul Tompkins: TED Youth Director Jobbie Yabut: SSD Youth Director Udolcy Zukowski: SAD Pathfinder Director Copyright © 2014 by the Youth Ministries Department of the Seventh-day Adventist® Church All rights reserved. Published 2014 First edition published 1998. Second edition 2011. Third edition 2014 Rights for publishing this book outside the U.S.A. or in non-English languages are administered by the Youth Ministries Department of the Seventh-day Adventist® Church. For additional information, please visit our website, www.gcyouthministries. org, email youthinfo@gc.adventist.org, or write to Youth Ministries Department, General Conference of Seventh-day Adventists® Church, 12501 Old Columbia Pike, Silver Spring, MD 20904, U.S.A. Cover and inside design by Jonatan Tejel Printed in the United...
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...II Calendar No. 888 110TH CONGRESS 2D SESSION H. R. 5959 IN THE SENATE OF THE UNITED STATES JULY 17, 2008 Received; read twice and placed on the calendar AN ACT To authorize appropriations for fiscal year 2009 for intelligence and intelligence-related activities of the United States Government, the Community Management Account, and the Central Intelligence Agency Retirement and Disability System, and for other purposes. 1 Be it enacted by the Senate and House of Representa- 2 tives of the United States of America in Congress assembled, 3 4 SECTION 1. SHORT TITLE; TABLE OF CONTENTS. (a) SHORT TITLE.—This Act may be cited as the 5 ‘‘Intelligence Authorization Act for Fiscal Year 2009’’. 6 (b) TABLE OF CONTENTS.—The table of contents for hsrobinson on PROD1PC76 with BILLS 7 this Act is as follows: Sec. 1. Short title; table of contents. Sec. 2. Definitions. TITLE I—BUDGET AND PERSONNEL AUTHORIZATIONS VerDate Aug 31 2005 21:15 Jul 18, 2008 Jkt 069200 PO 00000 Frm 00001 Fmt 6652 Sfmt 6211 E:\BILLS\H5959.PCS H5959 2 Sec. Sec. Sec. Sec. Sec. Sec. 101. 102. 103. 104. 105. 106. Authorization of appropriations. Classified Schedule of Authorizations. Personnel ceiling adjustments. Intelligence Community Management Account. Limitation on the use of covert action funds. Prohibition on use of funds to implement ‘‘5 and out’’ program of the Federal Bureau of Investigation. TITLE II—CENTRAL...
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...ORIGINAL Afr J Psychiatry 2010;13:116-124 Mental Health Stigma: What is being done to raise awareness and reduce stigma in South Africa? 1 R Kakuma1,2,3, S Kleintjes3, C Lund3, N Drew4, A Green5, AJ Flisher3,6, MHaPP Research Programme Consortium7 Health Systems Research and Consulting Unit, Centre for Addiction and Mental Health, Toronto, Canada 2Department of Psychiatry, University of Toronto, Canada 3Department of Psychiatry and Mental Health, University of Cape Town, South Africa 4Department of Mental Health and Substance Abuse, World Health Organization, Geneva, Switzerland 5Nuffield Centre for International Health and Development (NCIHD), University of Leeds, United Kingdom 6Research Centre for Health Promotion, University of Bergen, Norway 7The Mental Health and Poverty Project (MHaPP) is a Research Programme Consortium (RPC) funded by the UK Department for International Development (DfID)(RPC HD6 2005- 2010) for the benefit of developing countries. The views expressed are not necessarily those of DfID. RPC members include Alan J. Flisher (Director) and Crick Lund (Co-ordinator) (University of Cape Town, Republic of South Africa (RSA)); Therese Agossou, Natalie Drew, Edwige Faydi and Michelle Funk (World Health Organization); Arvin Bhana (Human Sciences Research Council, RSA); Victor Doku (Kintampo Health Research Centre, Ghana); Andrew Green and Mayeh Omar (University of Leeds, UK); Fred Kigozi (Butabika Hospital, Uganda); Martin Knapp (University of London,...
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...Blekinge Institute of Technology School of Management Master Thesis M.Sc. in Business Administration The Use of Promotional Activities in the Tourism Industry: The Case of Bangladesh [pic] By Md. Jakir Hossain Dr. Klaus Solberg Søilen ID # 670504-P777 Academic Supervisor E-mail: mjho05@student.bth.se hossainj67@yahoo.com Date: 07 June, 2006 Abstract This thesis is an attempt to investigate how the use of promotional activities can help to develop the tourism industry by giving a special concentration to the case of Bangladesh. The investigation was conducted from both a theoretical and an empirical point of view. The contribution of the same industry to the world economy is considerable. Many countries are now dependent on this sector for foreign currency earnings. Every destination country is trying to achieve more gain by developing this industry. The expansion of the tourism through out the world has increased competition among the tourist destinations, trying to attract more tourists by adopting appropriate marketing techniques and strategies. Failure of doing so by a particular marketer will lead to a less competitive in the world tourism market. As an important element of marketing mix, promotion plays the vital role in marketing any product and service. Tourism product/service is of no exception. Because of the tourists want to know in advance about the attractions and the facilities of a particular destination. The tourist...
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...contacts, coils and all the other aspects of learning to program PLCs. However, once they get more deeply into the subject, they generally narrow the field of view to one particular manufacturer's unit (usually one of the more popular brands and models), and concentrate on programming that device with it's capabilities and peculiarities. This is worthwhile if the desire is to learn to program that unit. However, after finishing the PLC course, the student will most likely be employed in a position designing, programming, and maintaining systems using PLCs of another brand or model, or even more likely, many machines with many different brands and models of PLC. It seems to the authors that it would be more advantageous to approach the study of PLCs using a general language that provides a thorough knowledge of programming concepts that can be adapted to all controllers. This language would be based on a collection of different manufacturer types with generally the same programming technique and capability. Although it would be impossible to teach one programming language and technique that would be applicable to each...
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...Machine Handbook Ion Boldea and Syed Nasar Power System Operations in a Restructured Business Environment Fred I. Denny and David E. Dismukes Power Quality C. Sankaran Distribution System Modeling and Analysis William H. Kersting New Mexico State University Las Cruces, New Mexico CRC Press Boca Raton London New York Washington, D.C. 0812_frame_FM.fm Page iv Tuesday, July 31, 2001 10:49 AM Library of Congress Cataloging-in-Publication Data Kersting, William H. Distribution system modeling and analysis / William H. Kersting p. cm. -- (Electric power engineering series) Includes bibliographical references and index. ISBN 0-8493-0812-7 (alk. paper) 1. Electric power distribution–Mathematical models. I. Title. II. Series. TK3001 .K423 2001 621.31—dc21 2001035681 CIP This book contains information obtained from authentic and highly regarded sources. Reprinted material is quoted with permission, and sources are indicated. A wide variety of references are listed. Reasonable efforts have been made to publish reliable data and information, but the author and the publisher cannot assume responsibility for the validity of all materials or for the consequences of their use. Neither this book nor any part may be reproduced or transmitted in any form or by any...
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...MINISTRY OF POWER AND MINERAL RESOURCES OF THE REPUBLIC OF KAZAKHSTAN APPROVED by Prikaz No 189 of the Minister of Power and Mineral Resources of the Republic of Kazakhstan, as of August 26, 2004.) REGULATIONS ON ELECTRICAL INSTALLATIONS OF THE REPUBLIC OF KAZAKHSTAN (PUE) Astana, 2003 TABLE OF CONTENTS SECTION 1: GENERAL REGULATIONS 10 CHAPTER 1.1: GENERAL 10 SCOPE, TERMS AND DEFINITIONS 10 GENERAL REGULATIONS FOR INSTALLATION OF ELECTRICAL EQUIPMENT 11 CONNECTION OF ELECTRICAL INSTALLATIONS TO THE POWER STATIONS 13 COMMISSIONING OF ELECTRICAL INSTALLATIONS 14 CHAPTER 1.2 POWER SUPPLY AND POWER SYSTEMS 14 SCOPE, DEFINITIONS 14 GENERAL REQUIREMENTS 14 CATEGORIES OF POWER CONSUMING DEVICES AND RELIABILITY OF POWER SUPPLY 15 VOLTAGE LEVELS AND CONTROLS, REACTIVE POWER COMPENSATION 16 CHAPTER 1.3 SELECTION OF CONDUCTORS: HEATING, CURRENT DENSITY AND CORONA DISCHARGE CONDITIONS 16 SCOPE 16 SELECTION OF CROSS-SECTION OF CONDUCTORS: HEATING 17 MAXUIMUM CONTINUOUS CURRENTS FOR WIRES, CORDS AND CABLES IN RUBBER OR PLASTIC INSULATION 18 MAXIMUM CONTINUOUS CURRENTS FOR CABLES IN IMPREGNATED PAPER INSULATION 22 MAXIMUM CONTINUOUS CURRENTS FOR BARE WIRES...
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...SCHEME OF EXAMINATION & DETAILED SYLLABUS for BA LLB Five Year Integrated Course (w.e.f. 2008 – 2009) UNIVERSITY SCHOOL OF LAW AND LEGAL STUDIES Guru Gobind Singh Indraprastha University Kashmere Gate, Delhi – 110403 (With effect from the Academic Session 2008-2009) 1 FIVE-YEAR LAW COURSE BA LLB (H) PROGRAMME w.e.f. Academic Session 2008 – 2009 FIRST YEAR First Semester Paper Code LLB 101 BA LLB 103 BA LLB 105 LLB 107 LLB 111 BA LLB 113 BA LLB 115 SUBJECTS Legal Method History-I (Indian History) Political Science-I Law of Contract – I English and Legal Language Sociology-I (Introduction to Sociology) Economics-I (Microeconomic Analysis) Total Second Semester L 4 4 4 4 4 4 4 28 Credit 4 4 4 4 4 4 4 28 Paper Code LLB 102 BA LLB 104 LLB 110 LLB 112 SUBJECTS L 4 4 4 4 4 4 4 28 Credit 4 4 4 4 4 4 4 28 History – II (Legal History) Political Science – II Law of Contract – II Techniques of Communication, Client Interviewing and Counselling BA LLB 114 Environmental Studies BA LLB 116 Sociology-II (Indian Society) BA LLB 118 Economics – II (Macroeconomic Analysis) Total (With effect from the Academic Session 2008-2009) 2 SECOND YEAR Third Semester SUBJECTS L 4 4 4 4 4 4 4 28 Credit 4 4 4 4 4 4 4 28 Paper Code LLB 201 LLB 203 LLB 205 LLB 207 LLB 209 BA LLB 213 Business Law Family Law – I Constitutional Law – I Law of Crimes – I Advocacy Skills History – III (History of Modern Europe: 1740-1947) BA LLB 215 Political Science – III Total ...
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...United States Government Accountability Office GAO February 2009 GAO-09-232G FEDERAL INFORMATION SYSTEM CONTROLS AUDIT MANUAL (FISCAM) This is a work of the U.S. government and is not subject to copyright protection in the United States. The published product may be reproduced and distributed in its entirety without further permission from GAO. However, because this work may contain copyrighted images or other material, permission from the copyright holder may be necessary if you wish to reproduce this material separately. United States Government Accountability Office Washington, DC 20548 February 2009 TO AUDIT OFFICIALS, CIOS, AND OTHERS INTERESTED IN FEDERAL AND OTHER GOVERNMENTAL INFORMATION SYSTEM CONTROLS AUDITING AND REPORTING This letter transmits the revised Government Accountability Office (GAO) Federal Information System Controls Audit Manual (FISCAM). The FISCAM presents a methodology for performing information system (IS) control 1 audits of federal and other governmental entities in accordance with professional standards, and was originally issued in January 1999. We have updated the FISCAM for significant changes affecting IS audits. This revised FISCAM reflects consideration of public comments received from professional accounting and auditing organizations, independent public accounting firms, state and local audit organizations, and interested individuals on the FISCAM Exposure Draft issued on July 31, 2008 (GAO-08-1029G)...
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...critical, issues to be aware of before/during/ after the deal. A well-rounded, up-to-date primer filled with pragmatic information that will serve as an excellent reference regardless of the reader’s M&A experience.’’ —Edward J. Hayes, Jr. Executive Vice President and Chief Financial Officer Quantum Corporation ‘‘After reading Andrew’s book, it became clear that his insight and processes assist entrepreneurs looking to expand their businesses. Andrew’s book offers guidance for non–U.S.-based businesses considering mergers and acquisitions in the United States.’’ —Nancye Miller, CEO, EO The Entrepreneurs’ Organization ................. 11539$ $$FM 10-19-05 09:48:09 PS PAGE i This page intentionally left blank PAGE ii MERGERS & ACQUISITIONS F ROM A SECOND TO Z EDITION Andrew J. Sherman and Milledge A. Hart American Management Association New York • Atlanta • Brussels • Chicago • Mexico City • San Francisco Shanghai • Tokyo • Toronto • Washington, D.C. ................. 11539$ $$FM 10-19-05 09:48:11 PS PAGE iii Special discounts on bulk quantities of AMACOM books are available to corporations, professional associations, and other organizations. For details, contact Special Sales Department, AMACOM, a division of American Management Association, 1601 Broadway, New York, NY 10019. Tel.: 212-903-8316. Fax: 212-903-8083. Web site: www.amacombooks.org This publication is designed to provide accurate and authoritative ...
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