...SUMMARY Blackheath Manufacturing Company produces a single product called Great Heath. The company recently employed a new cost accountant, Lee High, who aims to make another cost analysis over a period of three production weeks. He needed to determine the variable, semi-variable and fixed costs connected with the Great Heath production. Once it been categorized, he determined the cost per unit to break-even. The case shows Lee High was considering variable and fixed costs in determining the cost of goods sold per unit. He able to develop decision rules for the company’s owner, Charlton Blackheath, for the management decision-making. Based on Lee High’s information, Mr. Blackheath stated that an order could not be less than $7.00 per unit and additional sales decision rules for sales agent with commission and direct sales has no commission. The case then shows a series of sales description that were accepted or declined followed on these decision rules. However, a young file clerk decided to take a special order which is under-bid at $5.50 for 100 units of Great Heath based on her own assumption that this would be profitable for that volume. A later sales cost report was developed by Lee High showing cost per unit based on his predetermined costs analysis and profit per unit. Data showed the special order contribute a subsequent loss because of too low sales price per unit. Therefore, Mr. Blackheath fired the clerk for her error and mistake and set a new commission plan based...
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...BLACKHEATH MANUFACTURING COMPANY SUMMARY Blackheath Manufacturing Company is a company that manufactures a single product named Great Heath. The Company recently hired a new cost accountant, Lee High, who intends to conduct a new cost analysis over a period of three production weeks. Lee wanted to better identify the fixed, variable, and semi-variable costs associated with production of Great Heath. Once these costs were categorized Lee could determine how this would affect the cost of goods sold. Lee could then develop what the break- even volume that could be generated from a changing volume of sales. The case shows the assumptions that Lee High made with respect to variable as versus fixed costs in determining the cost of goods sold per unit. Lee High was able to develop decision rules for use by the company’s owner for management decision-making purposes. Based upon Lee High’s data, Charlton Blackheath, the owner, dictated a management decision that sales could not be less than a $7.00 per unit order. The case then introduces a series of sales possibilities that are accepted or declined based essentially on these decision rules. However, a young file clerk decided to take an under-bid proposal at $5.50 for an order of 100 units of Great Heath based upon her own assumption that such a volume order would be profitable. A subsequent sales-cost report was developed by Lee High showing cost per unit based upon his predetermined analysis of costs and including profit per unit...
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...Blackheath Case Study The Case Blackheath Manufacturing Company, is a company that manufactures a single product named Ў§Great Heath.ÐŽÐ The company recently hired a new cost accountant, Lee High, who intends to conduct a new cost analysis over a period of three production weeks. Lee wanted to better identify the fixed, variable, and semi-variable costs associated with production of ÐŽÒGreat Heath.Ў¦ Once these costs were categorized Lee could determine how this would effect the cost of goods sold. Lee could then develop what the break- even volume that could be generated from a changing volume of sales. The case shows the assumptions that Lee High made with respect to variable as versus fixed costs in determining the cost of goods sold per unit . Lee High was able to develop decision rules for use by the companyЎ¦s owner for management decision-making purposes. Based upon Lee HighЎ¦s data, Charlton Blackheath, the owner, dictated a management decision that sales could not be less than a $7.00 per unit order. The case then introduces a series of sales possibilities that are accepted or declined based essentially on these decision rules. However, a young file clerk decided to take an under-bid proposal at $5.50 for an order of 100 units of ÐŽÒGreat HeathЎ¦ based upon her own assumption that such a volume order would be profitable. A subsequent sales-cost report was developed by Lee High showing cost per unit based upon his predetermined analysis of costs and including...
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...Marketing plan for Buenos Aires Café Executive Summary Buenos Aires Café is an independent family run Argentinian restaurant in South East London. The proprietors serve authentic homemade cuisine, specializing in organic meat produce directly from the Pampas, paired with locally sourced Mendoza wines. The market segment has a concentrated approach, targeting local young professionals and families in the middle upper classes. This segment makes up the large proportion of the restaurant’s customer base, which has enjoyed continued growth while looking for other market segments. Buenos Aires Café offers great service and a relaxed dining experience. The restaurant uses prime beef products, which is ethically sourced, organic and consistent with demographic shifts in trends. The restaurant maintains a competitive edge within the geographic location; firstly as there is repeat business and an ever increasing loyal customer base. Secondly the quality of the produce and delivery. Business Objectives: * To maintain being the premier steak restaurant in South East London. * To provide high quality cuisine and a casual dining experience to customers. Executive Summary 2 Business Objectives: 2 1. Introduction 5 2. Environmental Analysis 5 2.1 Macro Analysis 5 Political Factors: 5 Economic Factors: 6 Social-cultural Factors: 6 Technological Factors: 6 2.2 Micro Analysis 7 Competitive rivalry: 7 Bargaining power of supplier: 8 Bargaining...
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...Olaudah Equiano is ex-African slave who wrote his own autobiography “The Interesting Narrative of The Life of Olaudah Equiano” in his autobiography, he says that he was born in the country of what is now Nigeria. Equiano was kidnapped and sold into slavery when he was just a child. During this time, he went through what was known as the middle passage on a slave ship bound for the New World. Equiano was then shipped to Virginia to work weeding grass and gathering stones after a short time working in Barbados. Equiano was eventually bought by a naval captain for about £40 named Gustavas Vassa. Equiano was 12 when the captain brought him to England, and While he was there he stayed at Blackheath located in London with the Guerin family who was relatives to the naval captain. While he was there...
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...will be covered. Paragraph 1 – What is play? • Differentiate different types of play – identifying how play aids development and learning • Use evidence to support these theories (Kay & Macleod- Brudenell, 2008, p 197-199) Paragraph 2 – Play from birth to three. • Integrate play types from paragraph one relevant from birth to aged three, explaining how they play (Kay & Macleod- Brudenell, 2008, p200-201) • Argue importance of play from birth for development and progression and submit examples Paragraph 3- Play from three to six • Integrate play types from paragraph one relevant for three to six year olds • Discuss how government has recently encouraged nurseries to focus more on play (support this with Blackheath Nursery in London being threatened with termination of funds if they failed to reduce academic learning and increase play) Paragraph 4- The role of adults and companions • Examine the role that adults play to aid development & how children learn from adults • Explain that adults playing with children teaches them life skills • Discuss whether their influences enhances social skills in presepation for school • Explain NHS’s push for more play from parent to child from birth Conclusion- So, is play important? • Summarise main points from body of essay which highlight importance of play through research and evidence • Reiterate that playing forms constructive relationships and increases attention span ...
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...Olaudah Equiano, was a former enslaved African, seaman and merchant who wrote an autobiography depicting the horrors of slavery and lobbied Parliament for its abolition. In his biography, he records he was born in what is now Nigeria, kidnapped and sold into slavery as a child. He then endured the middle passage on a slave ship bound for the New World. After a short period of time in Barbados, Equiano was shipped to Virginia and put to work weeding grass and gathering stones. In 1757, he was bought by a naval captain (Captain Pascal) for about £40, who named him Gustavas Vassa. Equiano was about 12 when he first arrived in England. For part of that time he stayed at Blackheath in London with the Guerin family (relatives of Pascal). It...
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...COURSE OUTLINE GIFT BUSINESS SCHOOL MBA Management Accounting- ACC-701 Spring -2014 Faculty: GIFT Business School Credit hours: 03 Course level: Graduate (Elective) Campus/Location/Instruction Mode: GIFT University/On Campus/In Person Course Instructor: Mr. Naveed Ahmad Mughal naveed.mughal@gift.edu.pk Consultation hours: Monday to Friday (as proposed by the instructor) Pre-requisite: ACC-512 / 516 Timing As per university time table This document was last updated: February 18, 2014 BRIEF COURSE DESCRIPTION: The aim of the course is to provide an in depth knowledge and understanding of the use of accounting information for internal purposes contrary to the external disclosure focus of the financial accounting. In particular, the objective of the course is to familiarize students with the fundamental concepts of management accounting system, and use of such information for decision making and performance evaluation. COURSE LEARNING OBJECTIVES: The primary objectives of this course are: 1. To develop an understanding of the costing, cost calculation. 2. To develop understanding of application of different techniques of cost allocation. 3. To understand the relationship between cost and volume and application of this in making different decisions. 4. To develop ability to make different decisions by using accounting information. 5. To understand the application of budgeting and standard costing as controlling tool. 6. To apply the different...
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...Sir Richard Charles Nicholas Branson (born 18 July 1950) is an English business magnate, best known for his Virgin Group of more than 400 companies. His first business venture was a magazine called Student at the age of 16. In 1970, he set up an audio record mail-order business. In 1972, he opened a chain of record stores, Virgin Records, later known as Virgin Megastores. Branson's Virgin brand grew rapidly during the 1980s, as he set up Virgin Atlantic Airways and expanded the Virgin Records music label. Richard Branson is the 4th richest citizen of the United Kingdom, according to the Forbes 2011 list of billionaires, with an estimated net worth of US$4.2 billion. Branson was born in Blackheath, London, the son and eldest child of barrister Edward James Branson (10 March 1918 – 19 March 2011) and Eve Huntley Branson .His grandfather, the Right Honorable Sir George Arthur Harwin Branson, was a judge of the High Court of Justice and a Privy Councillor.Branson was educated at Scaitcliffe School (now Bishopsgate School) until the age of thirteen. He then attended Stowe School until the age of sixteen. Branson has dyslexia and had poor academic performance as a student, but later discovered his ability to connect with others. Branson started his record business from the crypt of a church where he ran The Student. Branson advertised popular records in The Student Magazine and it was an overnight success. Trading under the name "Virgin", he sold records for considerably less than...
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...The word hockey itself is of unknown origin, although it is likely a derivative of hoquet, a Middle French word for a shepherd's stave.[3] The curved, or "hooked" ends of the sticks used for hockey would indeed have resembled these staves. History bas relief c.600 BC, in the National Archaeological Museum of AthensGames played with curved sticks and a ball can be found in the histories of many cultures. In Egypt, 4000-year-old carvings feature teams with sticks and a projectile, hurling dates to before 1272 BC in Ireland, and there is a depiction from c.600 BC in Ancient Greece where the game may have been called kerētízein or kerhtízein (κερητίζειν) because it was played with a horn or horn-like stick(kéras, κέρας)[4] In Inner Mongolia, the Daur people have been playing beikou, a game similar to modern field hockey, for about 1,000 years.[5] Most evidence of hockey-like games during the Middle Ages is found in legislation concerning sports and games. Similar to Edward's proclamation was the Galway Statute enacted in Ireland in 1527, which banned certain types of ball games, including hockey. ...at no tyme to use ne occupye the horlinge of the litill balle with hockie stickes or staves, nor use no hande ball to play withoute walles, but only greate foote balle[6] By the 19th century, the various forms and divisions of historic games began to differentiate and coalesce into the individual sports defined today. Organizations dedicated to the codification of rules and...
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...STAFFORDSHIRE UNIVERSITY Business School ASSIGNMENT FRONTSHEET Module Code Number BLB10057-2 Module Title Critical Thinking in Management Site Stafford/Stoke/franchises Semester Module Leader John Ramsay (Stafford and Stoke) Assessment Tutor John Ramsay Assessment Type: Assignment Assessment Title: Critical Thinking and Management Issues Weighting: 80% Written by: John Ramsay Moderated by: Internal External Additional attachments: Assignment Briefing Document Date of issue: Week commencing: Submission Date, Time, Place & Arrangements: One copy of your assignment should to be submitted to the Business School Reception at Blackheath Lane, Stafford or Brindley Business School Reception before Assignments must be submitted by the due date. The only circumstance in which assignments can be submitted late is if an extenuating circumstances form is submitted at the same time. In these circumstances work may be submitted up to 2 weeks late only. If the extenuating circumstances are upheld, the assignment will be graded, otherwise a ‘0’ will be awarded. Maximum word length: State the number of words used at the end of the assignment. You may include diagrams, figures, appendices etc. without word penalty. A sliding scale of penalties for excess length will be imposed. The penalties will be as follows: 1-10% excess no penalty 11-20% excess 10% reduction in the mark 21-30% excess 20% reduction...
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...Games played with curved sticks and a ball can be found in the histories of many cultures. In Egypt, 4000-year-old carvings feature teams with sticks and a projectile, hurling dates to before 1272 BC in Ireland, and there is a depiction from c.600 BC in Ancient Greece where the game may have been called kerētízein or kerhtízein (κερητίζειν) because it was played with a horn or horn-like stick(kéras, κέρας)[4] In Inner Mongolia, the Daur people have been playing beikou, a game similar to modern field hockey, for about 1,000 years.[5] Most evidence of hockey-like games during the Middle Ages is found in legislation concerning sports and games. Similar to Edward's proclamation was the Galway Statute enacted in Ireland in 1527, which banned certain types of ball games, including hockey. ...at no tyme to use ne occupye the horlinge of the litill balle with hockie stickes or staves, nor use no hande ball to play withoute walles, but only greate foote balle[6] By the 19th century, the various forms and divisions of historic games began to differentiate and coalesce into the individual sports defined today. Organizations dedicated to the codification of rules and regulations began to form, and national and international bodies sprung up to manage domestic and international competition. Ice hockey also evolved during this period as a derivative of field hockey adapted to the icy conditions of Canada and the northern United States. Subtypes Field hockey game at Melbourne University...
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...Sport in England 1. Introduction 3 2. History of Sport in England 3 2.1. Development of Sport in England 3 2.2. Traditions 3 2.2.1. The Royal Shrovetide Football 3 2.2.2. Cooper's Hill Cheese-Rolling and Wake 3 2.2.3. The Boat Race 3 3. Pub Sports 3 3.1. History 3 3.2. Bowls 3 3.3. Skittles 3 3.4. Darts 3 3.5. Cue Sports 3 3.5.1. History 3 3.5.2. 8-Ball 3 3.5.3. Snooker 3 4. England and the Olympic Games 3 4.1. Olympic Triumphs of England/ Great Britain 3 4.2. Olympic Games on English Ground 3 4.2.1. 1908 Summer Olympics in London 3 4.2.2. 1948 Summer Olympics in London 3 4.2.3. London 2012 3 5. Golf 3 5.1. History 3 5.2. Famous English Golf Players 3 5.3. Golf in England Today 3 6. Tennis 3 6.1. History 3 6.2. Great English Tennis Players 3 6.3. Tennis in the English Society Today 3 7. Cricket 3 7.1. History of Cricket 3 7.2. Rules 3 7.3. Cricket Idols 3 8. Rugby 3 8.1. History 3 8.2. The Six Nation Championship 3 8.3. Rugby in England Today 3 9. Football 3 9.1. History 3 9.2. English Football Today 3 9.3. Famous English Football Stadiums 3 9.4. Famous English Football Players 3 9.4.1. Sir Bobby Charlton 3 9.4.2. Sir Geoff Hurst 3 9.4.3. Heroes in the Recent Past 3 10. Conclusion 3 11. References 3 1. Introduction The following paper deals with sport in England. Because of the wide range of this topic, this paper will just go into some interesting subjects of English sport....
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...Ariandna Nerrise S. Amoranto 10-Faith List of innefable intrapreneurs List of innefable intrapreneurs Who is an Intrapreneur? An Intrapreneur are those who take hands-on responsibility for creating innovation within any kind ofEntrepreneur within an exixting organization. An entrepreneur within a large firm, who uses entrepreneurial skills without incurring the risks associated with those activities. Intrapreneurs are usually employees within a company who are assigned a special idea or project, and are instructed to develop the project like an entrepreneur would. Intrapreneurs usually have the resources and capabilities of the firm at their disposal. The intrapreneur's main job is to turn that special idea or project into a profitable venture for the company. A.James Gosling B.Personal Information * Born on May 19, 1955 (age 60) Near Calgary, Alberta, Canada * Residence:San Francisco Bay Area,California, United States * Nationality: Canadian * Institutions: Sun Microsystems,Oracle Corporation,Google,Liquid Robotics,Typesafe Inc. * Alma mater: Carnegie Mellon University University of Calgary * Known for Java (programming language) C.Story/Profile James A. Gosling, O.C., Ph.D. (born May 19, 1955 near Calgary, Alberta, Canada) is a famous software developer, best known as the father of the Java programming language. In 1977, James Gosling received a B...
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...Gameplay Association football is played in accordance with a set of rules known as the Laws of the Game. The game is played using a spherical ball (of 71 cm (28 in) circumference in FIFA play), known as the football (or soccer ball). Two teams of eleven players each compete to get the ball into the other team's goal (between the posts and under the bar), thereby scoring a goal. The team that has scored more goals at the end of the game is the winner; if both teams have scored an equal number of goals then the game is a draw. Each team is led by a captain who has only one official responsibility as mandated by the Laws of the Game: to be involved in the coin toss prior to kick-off or penalty kicks.[7] The primary law is that players other than goalkeepers may not deliberately handle the ball with their hands or arms during play, though they do use their hands during a throw-in restart. Although players usually use their feet to move the ball around, they may use any part of their body (notably, "heading" with the forehead)[8] other than their hands or arms.[9] Within normal play, all players are free to play the ball in any direction and move throughout the pitch, though the ball cannot be received in an offside position.[10] In typical game play, players attempt to create goal-scoring opportunities through individual control of the ball, such as by dribbling, passing the ball to a team-mate, and by taking shots at the goal, which is guarded by the opposing goalkeeper. Opposing...
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