...Chapter 2 ------------------------------------------------- COST BEHAVIOR and COST ESTIMATION ------------------------------------------------- LEARNING UNIT OBJECTIVES After studying Unit 2.1, you should be able to: * Identify basic cost behavior patterns and explain how changes in activity level affect total cost and unit cost. After studying Unit 2.2, you should be able to: * Estimate a cost equation from a set of cost data and predict future total cost from that equation. After studying Unit 2.3, you should be able to: * Prepare a contribution format income statement. ------------------------------------------------- PREVIEW OF CHAPTER 2 While GAAP-based income statements are required for external financial reporting, they are not very useful for internal decision making because expenses are categorized based on business function. Unit 2.1 explains why it is important for managers to understand cost behavior and how various types of costs behave. Unit 2.2 explains cost estimation and the methods of estimating costs. Unit 3 explains the contribution margin, contribution margin ratio, the contribution margin income statement, and how changes in costs affect operating income. The content and organization of this chapter are as follows: Cost Behavior and Cost Estimation | Unit 1 – Cost Behavior Patterns | Unit 2 – Cost Estimation | Unit 3 – Contribution Margin Analysis | * Variable costs * Fixed costs *...
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...Study Guide for Mesopotamia and Egypt Vocabulary words you will need to know for the test are: Cuneiform- Earliest forms of writing Diaspora- Jews that live outside Israel Delta- Empire- A single supreme authority Fertile Crescent- An area of fertile soil Hieroglyphics- Egyptian form of writing Mesopotamia- It’s the area of the Tigris-Euphrates Monotheistic- Belief of only one god Mummification- How Egyptians prepared the body before burial. Papyrus- Ancient Egyptian paper Pharaoh- Egyptian king Polytheistic- Belief of more than one god Rosetta Stone- A stone with writing on it in two different languages Sabbath- A religious day for jews Theocracy- A government of three Torah- A book of religious laws for jews Ziggurat- Rectangular stepped tower Important People: Cyrus the Great- The first Assyrian king Darius the third king of persia David king of Isreal Hammurabi the sixth Amorite king Hatshepsut the fifth pharaoh of eygpt Nebuchadnezzar Assyrian king Ramses II the third pharaoh Sargon akkadian emperor Solomon the king of Israel and son of david Thurmose III the third pharaoh of the 18th dynasty Tutankhamen pharaoh of the 18th dynasty Zoroaster the founder of zorastrianism Concepts you will need to know for this test are: 1.) Who was the first civilization to settle in the Fertile Crescent? Mesopotamia 2.) Why was Mesopotamia called, “land between the rivers”? What...
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...time COURSE DESCRIPTION: This course will cover basic principles of effective business communication. Written communication components include reports, positive and negative letters, emails, and resumes and cover letters. Oral communication components include brief summaries of exercises, a mock interview, a team presentation, and meeting management skills. Also, the class will cover cross-cultural communication, personal interaction skills, and business etiquette with a focus on electronic communication. Written documents and oral presentations must include correct grammar, spelling, and punctuation. PREREQUISITES: 1. You must have successfully completed (grade C or better) CSCI/CISM 1130, Computer and Its Applications. 2. You must have successfully completed (grade C or better) ENGL 1102, English Composition II. Remember: You are responsible for insuring that you have met the prerequisite requirements. If you are on the official roll of this course, you are certifying that you have satisfactorily completed these prerequisites prior to enrolling in BUSA 2105. If, at any time, we discover that this certification is invalid, you will be withdrawn from the course; if this happens after the withdrawal deadline, you will receive a WF, even if the discovery is made at the end of the semester and after a final grade has been given. REQUIRED TEXT: • Thill, John and Bovee, Courtland. Excellence in Business Communication, 10th or 11th edition. 2013...
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...should be able to: 1. Discuss managerial economics and its relationship to microeconomics and other related fields of study such as finance, marketing, and statistics. 2. Decide economic goals for the firm and develop optimal decisions that will bring the firm closest to those goals. 3. Define supply, demand, and equilibrium price. 4. Apply the concepts of price elasticity, cross-elasticity, and income elasticity. 5. Specify the components of a regression model that can be used to estimate a demand equation. 6. Define production function, and explain the difference between a short-run and a long-run production function. 7. Distinguish between economic cost and accounting cost. 8. Describe the key characteristics of the four basic market types used in economic analysis. 9. Cite the main differences between monopolistic competition and oligopoly. 10. Analyze the practice of cartel pricing. 11. Illustrate game theory, and explain how it helps better understand mutually interdependent management decisions. 12. Define the cost of capital, and demonstrate how it is calculated. Credits Upon completion of this course, the students will earn three (3) hours of college credit. Course Structure 1. Unit Learning Objectives: Each unit contains Unit Learning Objectives that specify the measurable skills and knowledge students should gain upon completion of the unit. 2. Unit Lesson: Each unit contains a...
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...2016 FRM Exam Study Guide ® The designation recognized by risk management professionals worldwide 2016 Financial Risk Manager (FRM®) Exam Study Guide TOPIC OUTLINE, READINGS, able to deal with them effectively. As TEST WEIGHTINGS such, the Exams are comprehensive in The Study Guide sets forth primary nature, testing a candidate on a number topics and subtopics covered in the FRM of risk management concepts and Exam Part I and Part II. The topics were approaches. selected by the FRM Committee as ones that risk managers who work in practice today have to master. The topics and READINGS Questions for the FRM Exams are related their respective weightings are reviewed to and supported by the readings listed yearly to ensure the Exams are timely under each topic outline. These readings and relevant. The study Guide also were selected by the FRM Committee contains a full listing of all the readings to assist candidates in their review of that are recommended as preparation the subjects covered by the Exams. It is for the FRM Exam Part I and Part II. strongly suggested that candidates review Key concepts (knowledge points) these readings in depth prior to sitting for appear as bullet points at the beginning each exam. All of the readings listed in the of each section and are intended to help FRM Study guide are available through candidates identify the major themes GARP. Further...
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...Study Guide and Reinforcement Student Edition ips.msscience.com Copyright © by The McGraw-Hill Companies, Inc. All rights reserved. Except as permitted under the United States Copyright Act, no part of this publication may be reproduced or distributed in any form or by any means, or stored in a database retrieval system, without prior written permission of the publisher. Send all inquiries to: Glencoe/McGraw-Hill 8787 Orion Place Columbus, OH 43240 ISBN 0-07-867338-0 Printed in the United States of America 1 2 3 4 5 6 7 8 9 10 045 09 08 07 06 05 04 Table of Contents Chapter 1: The Nature of Science . . . . . . . . . . . . . . . . . . . . . . .1 Chapter 2: Measurement . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .5 Chapter 3: Atoms, Elements, and the Periodic Table . . . . . . . . . .9 Chapter 4: States of Matter . . . . . . . . . . . . . . . . . . . . . . . . . . .13 Chapter 5: Matter—Properties and Changes . . . . . . . . . . . . . . .17 Chapter 6: Atomic Structure and Chemical Bonds. . . . . . . . . . .21 Chapter 7: Chemical Reactions. . . . . . . . . . . . . . . . . . . . . . . . .23 Chapter 8: Substances, Mixtures, and Solubility . . . . . . . . . . . .25 Chapter 9: Carbon Chemistry . . . . . . . . . . . . . . . . . . . . . . . . .29 Chapter 10: Motion and Momentum . . . . . . . . . . . . . . . . . . . .33 Chapter 11: Force and Newton’s Laws . . . . . . . . . . . . . . . . . . .37 Chapter 12: Forces and Fluids . . . . . . . . . . . . . . . . . . . . . . ....
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...AP Biology Reading Guide Chapter 1: Introduction: Themes in the Study of Life Fred and Theresa Holtzclaw Name_______________________Period___________ Chapter 1: Introduction: Themes in the Study of Life Begin your study of biology this year by reading Chapter 1. It will serve as a reminder about biological concepts that you may have learned in an earlier course and give you an overview of what you will study this year. 1. In the overview, Figure 1.3 recalls many of the properties of life. Label the seven properties illustrated here, and give a different example of each. Concept 1.1 Themes connect the concepts of biology 2. What are emergent properties? Give two examples. 3. Life is organized on many scales.Figure 1.4 zooms you in from viewing Earth from space all the way to the level of molecules. As you study this figure, write in a brief definition of each level. biosphere ecosystem Copyright © 2010 Pearson Education, Inc. - 1 - AP Biology Reading Guide Chapter 1: Introduction: Themes in the Study of Life Fred and Theresa Holtzclaw community population organism organs/organ systems tissues cells organelles molecules 4. Our study of biology will be organized around recurring themes. Make a list here of the themes...
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...Quiz Chapter 1-1 Multiple Choice Identify the choice that best completes the statement or answers the question. ____ 1. Which of the following is NOT a basic economic question? |a. |WHAT to produce |c. |WHEN to produce | |b. |FOR WHOM to produce |d. |HOW to produce | ____ 2. What is the fundamental problem of economics? |a. |Scarcity |c. |capital | |b. |the factors of production |d. |labor | ____ 3. Which of the following lists the four factors of production? |a. |land, labor, wants, entrepreneurs |c. |land, labor, capital, scarcity | |b. |labor, needs, capital, entrepreneurs |d. |land, labor, capital, entrepreneurs | ____ 4. Which of the following is NOT a capital good? |a. |a bulldozer at a construction site | |b. |an oven at a bakery | |c. |a cash register at a clothing store ...
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...T194 Date Class Name Date Class Name CHAPTER Section 13.1 continued 13 In your textbook, read about gas pressure. STUDY GUIDE FOR CONTENT MASTERY CHAPTER 13 STUDY GUIDE FOR CONTENT MASTERY States of Matter Circle the letter of the choice that best completes the statement or answers the question. 13. Pressure is defined as force per unit a. area. 14. What is an instrument designed to measure atmospheric pressure? a. barometer b. manometer c. sphygmomanometer b. mass. c. time. Section 13.1 Gases In your textbook, read about the kinetic-molecular theory. d. volume. Complete each statement. 1. The kinetic molecular theory describes the behavior of gases in terms of particles in d. thermometer motion a. altitude. b. atmospheric pressure. . 15. The height of the liquid in a barometer is affected by all of the following EXCEPT the c. density of the liquid in the column. d. diameter of the column tube. Chemistry: Matter and Change 16. The pressure of the gas in a manometer is directly related to which of the following 2. The kinetic-molecular theory makes the following assumptions. a. In a sample of a gas, the volume of the gas particles themselves is very small quantities? compared to the volume of the sample. b. Because gas particles are far apart, there are no significant attractive or repulsive forces random motion. d. a c. a a. height of the mercury column in the closed-end arm b. height of the...
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...Syllabus Course Description Business research methods will guide students in advancing their knowledge of different research principles and their applicability in social research. Students will investigate a business-related issue in their content area and design a publishable research proposal. Course Textbook Zikmund, W. G., Babin, B. J., Carr, J. C., & Griffin, M. (2013). Business research methods (9th ed.). Mason, OH: South-Western. Course Learning Outcomes Upon completion of this course, students should be able to: 1. 2. 3. 4. 5. 6. 7. 8. 9. 10. Design and plan a research study. Apply statistical methods to business research. Apply research techniques to commerce and business issues. Differentiate between descriptive and inferential statistics. Devise the sampling theory into appropriate sampling distributions. Write and test a hypothesis. Contrast and compare descriptive, correlational, and qualitative non-experimental research. Contrast and compare experimental and quasi-experimental research. Write a publishable research proposal paper using APA guidelines. Apply ethical research standards. Credits Upon completion of this course, the students will earn three (3) hours of college credit. Course Structure 1. Unit Learning Outcomes: Each unit contains Learning Outcomes that specify the measurable skills and knowledge students should gain upon completion of the unit. 2. Unit Lesson: Each unit contains a Unit Lesson, which discusses...
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...preparation, activities, and papers. Week ONE July 2 – 8 Preparation, Activities, and Evaluation Preparation o Reading(s) o Chapter 1: Learning about Organizational Behavior o e-Activity o Use the Internet to research an especially effective leader and / or manager. Be prepared to discuss. Preparation o Reading(s) o Chapter 2: Individual and Organizational Ethics o Chapter 3: Understanding Individual Differences Preparation o Reading(s) o Chapter 4: Perceptions and Attributions o Chapter 5: Learning Concepts to Improve Performance o e-Activity: o Use the Internet to research a social learning theory applicable to the workplace that has not been addressed in Chapter 4. Be prepared to discuss. PAPER DUE: o Assignment 1: Consensual Relationship Agreements Case Study. Please see Course Guide for Specific Questions which must be addressed in the paper. o Log into BUS520 Classroom on Blackboard (Bb); go to WEEK 3; scroll to the bottom of the week and submit your assignment using the Link found there. o Your paper is due Sunday, July 22 by 11:59 p.m. ET Preparation o Reading(s) o Chapter 6: Motivating Employees o Chapter 7: Motivation: Goal Setting and Reward Programs o e-Activity o Use the Internet to research a rewards program that has been especially effective at improving employee performance. Be prepared to discuss. PAPER DUE: o Assignment 2: Joe Salatino, President of Great Northern American Case Study – Please see Course Guide for the Specific Questions which must be answered....
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...2008 FRM® Examination Study Guide Topic Outline, Readings, Test Weightings The Study Guide sets forth primary topics and subtopics under the five risk‐related disciplines covered in the FRM exam. The topics were selected by the FRM Committee as topics that risk managers who work in practice today have to master. The topics are reviewed yearly to ensure the FRM exam is kept timely and relevant. FRM Examination Approach The FRM exam is a practice‐oriented examination. Its questions are derived from a combination of theory, as set forth in the readings, and “real‐world” work experience. Candidates are expected to understand risk management concepts and approaches and how they would apply to a risk manager’s day‐to‐day activities. The FRM examination is also a comprehensive examination, testing a risk professional on a number of risk management concepts and approaches. It is very rare that a risk manager will be faced with an issue that can immediately be slotted into one category. In the real world, a risk manager must be able to identify any number of risk‐related issues and be able to deal with them effectively. Readings Questions for the FRM examination are derived from the readings listed under each topic outline. These readings were selected by the FRM Committee to assist candidates in their review of the subjects covered by the exam. It is strongly suggested that candidates review these readings in depth prior to sitting for the exam...
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...write chapter 1 of a Thesis: Basic Guide How to writer chapter 1 of the thesis? This is the mainly question on every researcher. In every thesis writing, some of the people say that the first part will be the most difficult part. Because here you must think of a topic that you can proposed and in this chapter you must conceptualize your whole thesis or your whole research. The whole research will be reflected by the first chapter. Some of the school have different format than other school so please use this guide for your references. Be sure to check out the Attributes of a Good Thesis before you start and check out the basic parts of the thesis also. This can also serve as your guide for your case study, research paper, and term paper. This will help you to understand the chapter 1 of your school paper works. Chapter 1: Introduction also includes the following: * Introduction This must include introduction of your study. You must tackle the field of your study. Your introduction must be consisting of 1-2 pages only. * Background of the Study This must include some of the past study that is currently connected to your topic or study. You can include some of the history but it must be 2-3 lines only. * Rationale This section must describe the problem situation considering different forces such as global, national and local forces. Stating some the existence of the problem included in your topic. * Objectives of the study The objective of your study it will...
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...tests. | From Mr Goggins and Mr Goodlet | From Class Work Sheets | Caffeine and heart rate | | 2 | Module: Ecosystems, Biodiversity & SustainabilityClassification * Methods and purpose of classification. * biological classification as a hierarchical system of grouping organisms. * Domains and Empires * Kingdom, Phylum, Class, Order, Family, Genus,Species | Chapter 8 | Pg 237 Q’ s 1-3Pg 241Q’s4-6 | Insecta Classification&PlantaeClassification | | 3 | Classification Continued * Characteristics of the major Phyla * Orders of insect. * binomial nomenclature and the use of taxonomic keys | Chapter 8and teacher resources | Pg 254Q’s 11-14Describe major distinguishing features of Animal Phyla. | Field Guides | | 4 | Ecosystems and Communities * role of organisms including autotrophs, heterotrophs and decomposers in the ecosystem (Niche) * energy flow and dissipation in food chains, webs and pyramids. | Chapter 9Chapter 14Pg 457-469 | Pg 275Q’s 1-4Pg 282 & 290Q’s 8-17Pg 467 & 469Q’s 3-8 | Mt Henry and surrounding area field survey. | | | EXEAT weekend Thurs to Mon | | | | | 5 | Cycling of mattermatter cycles through abiotic and biotic components of the ecosystem * carbon cycle * nitrogen cycleProductivity in communities * comparison of biomass in different trophic levels * comparisons of productivity between communities | Chapter 14Pg 478 - 483 | Compare and contrast productivity in rainforests and deserts.Pg 303Q’s 19-22...
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...Objectives Upon completion of this course, students should be able to: 1. 2. 3. 4. 5. 6. 7. 8. 9. 10. 11. 12. 13. 14. 15. Explain both the Marketing Concept and the Holistic Marketing Concept. Analyze the macroenvironments as related to the marketing process. Illustrate the use of marketing research and the forecasting of demand. Describe the development of customer value, satisfaction, and loyalty. Explain the use of customer relationship management in cultivating customer relationship. Illustrate the consumer buying process and the organizational buying process. Illustrate market segmentation, market targeting, and brand equity. Describe positioning and differentiation strategies. Illustrate the development of product strategy and explain competitive strategies. Explain the marketing strategies for service companies. Identify and explain the various pricing strategies. Describe the management of the retail and wholesale business. Classify the management of advertising, sales promotion, events, and public relations. Identify and explain direct marketing and personal selling. Outline and describe new product development. Credits Upon completion of this course, the students will earn three (3) hours of college credit. Course Structure 1. Unit Learning Objectives: Each unit contains Learning Objectives that specify the measurable skills and knowledge students should gain upon completion of the unit. 2....
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