...CORNERSTONE OVERVIEW PRIOR KNOWLEDGE (Before the Unit) Students will need content knowledge about how to classify and describe rocks, how rocks are used by people, and the rock cycle and how rocks are formed. They will need to research this information for their chosen rock of study and apply it to their short poem and timeline included in their pamphlet. If students are choosing to create a pamphlet about marble, for instance, they will need to understand that this rock is classified as a metamorphic rock and is often used for sculptures and countertops. Students will also need to describe the rock cycle in order to successfully create a timeline that demonstrates how marble is formed. Students will also need to practice fluency and creative expression skills. Specifically, students need to be able to read accurately, at an appropriate pace, and with meaningful expression. Teachers will want to use the exemplars provided in this cornerstone to support students in applying previous knowledge and skills to this project. PLACEMENT WITHIN THE UNIT Before:...
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...CHAPTER 9 standard costing: a functional-based control approach 1 discussion questions 1. Standard costs are essentially budgeted amounts on a per-unit basis. Unit standards serve as inputs in building budgets. 2. The quantity decision is determining how much input should be used per unit of output. The pricing decision determines how much should be paid for the quantity of input used. 3. Historical experience is often a poor choice for establishing standards because the historical amounts may include more inefficiency than is desired. 4. Ideal standards are perfection standards, representing the best possible outcomes. Currently attainable standards are standards that are challenging but allow for inefficiency. Currently attainable standards are often chosen because many feel they tend to motivate rather than frustrate. 5. By identifying standards and assessing deviations from the standards, managers can locate areas where change or corrective behavior is needed. 6. Managers generally tend to have more control over the quantity of an input used, rather than the price paid per unit of input. 7. The materials price variance is often computed at the point of purchase rather than issuance because it provides control information sooner. If the variance is computed at the point of issuance and a problem is detected, this problem could have been ongoing for weeks or months (depending on how long the direct materials were in inventory before being used). ...
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...to Cornerstone Communications………………………….................. 3 STAR MEDICAL’s Proposal Overview ……………………………….................. 4 Executive Summary………………………………………………………………... 6 Assumptions and Constraints………………………………………………………. 7 Deliverables………………………………………………………………………... 8 Project Details Implementation and Timeline……………………………………………… 9 Network Topology........................................................................................ 11 IP Schema…………………………………………………………………. 16 Security…………………………………………………………………….. 17 Active Directory Structure…………………………………………………………. 18 Active Directory and Exchange……………………………………………………..19 Website hosting and developing…………………………………………………… 20 Maintenance and Training Plan …………………………………………………….22 Risk Analysis………………………………………………………………………. 23 Backup Plan…………………………………………………………………………24 Cost Analysis………………………………………………………………………. 25 Appendix…………………………………………………………………………… 26 Appendix A: Cost Analysis…………………………………………………27 Appendix B: Hardware…………………………………………………….. 29 Introduction to Cornerstone Cornerstone Communications has been providing networking and data communications solutions for various companies since 2005. Cornerstone Communications has throughout the years stayed on top of current networking trends and technologies to ensure reliability and extensive network lifetimes for our customers. Our clients range all across the northeastern states of the U.S. Cornerstone Communications...
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...becomes responsible for, accountable for, and capable of recognizing and addressing the risks within their purview. Moreover, risk awareness and appropriate risk-related skills can become an integral component of every individual’s responsibilities at every level. In these ways, risk transformation can enhance the organization’s ability to implement business strategies and achieve goals while addressing risks and complying with evolving regulations. This document is one in a series of four on the cornerstones of risk transformation (see Figure 1): • Strategy • Governance and culture • Business and operating models • Data, analytics, and technology As explained in Aligning risk and the pursuit of shareholder value: Risk transformation in financial institutions,1 when these cornerstone frameworks and capabilities are in place, risk management, risk governance, and regulatory compliance can be implemented in a more aligned and integrated manner. Figure 1: The cornerstones of risk transformation What vision drives the Organization? Business Model Operating Model culture What oversight ensures the strategy is executed? Governance Strategy What shared values guide the organization? Data Analytics and Technology What data, analytics and technology infrastructure enables execution? 1 How should execution be structured? Aligning risk and the pursuit of shareholder value: Risk transformation in financial institutions, 2013, Deloitte ...
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...and variable costing treats fixed factory overhead as a period expense. These variable costs consist of direct materials, direct labor, and variable factory overhead. Most companies use absorption and variable costing together, both of the systems have their own benefits and limitations. Absorption Costing * According to Mowen & Heitger chapter 8, “absorption costing uses fixed factory overhead as a product cost. Unit product cost consists of direct materials, direct labor, variable factory overhead, and fixed factory overhead.” Companies may use absorption costing if they want to gain a full understanding of the extent to which costs are covered by sales income. An absorption cost is required for external reporting and is a general accepted accounting principle that the Internal Revenue Service will accept. * Variable Costing * Variable costing treats fixed factory overhead as a period expense. Unit product cost consists of direct materials, direct labor, and variable factory overhead. Variable costing provides a better understanding of the effect of fixed costs on the net profits because total fixed cost for the period is shown on the income statement. The variable costing can also give a figure of cash flow or supply vital cost information for decision making or provide information not supplied by absorption costing. Variable...
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...operational policies that position it for strategic and managed growth. Moxie’s restaurants average approximately 225 seats and are open seven days a week for lunch and dinner, late night dining, and Sunday brunch. All Moxie’s locations provide full liquor service. Of course, none of the Company’s success would be possible without people. MOXIE’S MANTRA What makes Moxie’s unique and different from others? At Moxie’s we believe our most strategic competitive advantage is the Company’s culture. Our culture is built on the foundation of great people serving fabulous fresh food in an upbeat and stylish environment. Our team members, managers, Home Office and Franchisees are committed to this philosophy. Smart. Real. Full of Life. The SMART cornerstone is focused on today’s savvy market. To secure a leading position in this marketplace requires not only a commitment...
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...| Cornerstone Investment Aust. Pty Ltd ACN 082 383 640Australian Institute of Commerce & LanguageLevel 9, 815-825 George Street, Sydney NSW 2000 AustraliaTelephone: + 61 2 8917-6800 Facsimile: + 61 2 9212-0069Web: www.aicl.nsw.edu.au E-mail: info@aicl.nsw.edu.auRTO ID: 5500 CRICOS Provider number: 02048A | Assessment Details | Qualification | Diploma of Business | Term | 4/2013 | AICL Subject Code | DBB05 | AICL Subject Name | Manage recruitment selection and induction process | Assessment Type | Assessment 4Group Assignment Marks: 25% | Time allowed | Due Date : 11/11/2013 | Date | 28/10/2013 | Location | Room# 803/806 | Units of competency | National Code | BSBHRM605506A | Name | Manage recruitment selection and induction process | Student Details | Student Name | | Student ID | | Student Declaration: I declare that the work submitted is my own, and has not been copied or plagiarised from any person or source. | Signature: ____________________________Date: ____/_____/_____ | Assessor’s Details | Assessor’s Name | Tashfiq Rahman | Results (Please Circle) | Satisfactory | Not Satisfactory | Feedback to student: _____________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________...
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...different organisms that have a similar form due to a common origin are a. Homoplastic or analogous b. Artifacts c. Homologous d. Usually vestigial e. Found in fossils but never in contemporary organisms 4. The first to propose that the mechanism for the evolution of organisms is by natural selection was a. Malthus b. Lamarck c. Darwin d. Wallace e. Lyell 5. If Darwin had known about and employed current biochemical techniques, it most likely would have resulted in a. A different theory of evolution b. No theory his conviction of immutable species c. Confirmation of his theories d. An argument with Wallace (5 marks) B. Fill in the blanks: 1. The genetic changes that bring about evolution do not occur in individual organisms, but rather in ……………………………………………. . 2. The concept of evolution is the correct cornerstone of biology, because it …………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………… . 3. ……………………………………………………. was probably the first to recognize that fossils are the remains of extinct organisms. 4. Charles Darwin served as the naturalist on the ship (a) ……………………………………………………… during its five year...
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...Job description & job analysis * Prepared by : Noha Reda Hassaan Fatma Mohammed * Outlines 1. Introduction 2. Definition & operational terms 3. Purpose of job analysis 4. Process of job analysis 5. Job description purpose 6. Components of job description 7. References * Objectives At the end of this session you will able to : 1. Define job description 2. Distinguish between job description , job specification & job analysis 3. Compare between job description & analysis 4. Analyze disadvantages of job description 5. Identify limitation of job description 6. List component of job description * Introduction -a job consists of a group of activities and duties that entail natural units of work that are similar and related. Jobs should be clear and distinct from other jobs to minimize misunderstandings and conflict among employees and to enable employees to recognize what is expected of them. -some jobs are required to be performed by several employees, each of whom occupies a separate position. -a position consists of different duties and responsibilities that are performed by only one employee * Operational terms * job analysis the procedure for determining the duties and skill requirements of a job and the process of obtaining information about jobs &kind of person who should be...
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...Accountancy case study 2: Question 1: Financial Perspective: A) Loblaw’s goal is to enhance value for shareholders. B) Loblaw’s continues to maximize the return on its assets under the themes ‘Simplify, Innovate, grow’. Customer perspective: A) Loblaw’s goal is enhance value for customers; by concentrating on its strengths i.e. great brands, great stores and great people. B) Innovation has been cornerstone of Loblaw’s success: the company strives to be the best at making healthy living affordable for all customers to offer general merchandising to enhance the customer experience. Question 2: Details: Budget Staff Salaries (6 staff *110000) 660,000 Salary related expense: 10% of salary 66,000 Travel and Lodging 11000(per visit)*25=275000 + 5% increase=13750 288,750 Equipment related expense as last year 50,000 Training 75,000 Total 1,139,750 Question 3: (Values in Millions) Cash flow analysis is one of the important parts of analysing a company’s past activities and future prospects. A stable, profitable company is internally self sufficient in cash flows and is likely to be seen in a positive flow of cash from operations. For Loblaw’s, a positive flow of cash from operations is sign of healthy corporate health. It has shown an increase in cash flow for operating activities as in 2008 it was $17,010 whereas in 2009 it is $22,210, an increase of $52, 00 which is a very considerable increase. The company’s financing and investing activities...
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...Project Submitted to the Faculty of the University of Perpetual Help System – Jonelta City of Biñan, Laguna In Partial Fulfilment Of the Requirements for the Degree of Bachelor of Science in Business Administration Major in Marketing Management JOHN PHILIPP M. PE March 2015 CASE TITLE: DELL INCORPORATION INTRODUCTION: In 1984, Michael Dell invested $1,000 in start-up capital to register his business as Dell Computer Corporation, which was known as PC's limited. The company becomes the first in the industry to sell directly to end-users by passing the dominant system of using computers resellers to sell mass-produced computers. Dell Computer also pioneers the industry first thirty-day money back guarantee. It became the cornerstone of Dell's commitment to expand its service offerings, superior customer satisfaction, and the industry’s first on-site service program. It also established its first international subsidiary in the United Kingdom, and raised $30 million in its initial public offering. STATEMENT OF THE PROBLEM:The problem with Dell Inc. was the rapid growth within the company in their beginning stages. STATEMENT OF THE OBJECTIVES: The objective of this study is to know how Dell Corporation solve the problem of rapid growth within the company in their beginning stages and how they win over their competitors. TIME FRAME: 24 Months POINT OF VIEW: Business leaders such as Dell constantly face risk, changes and uncertainty. Success is not constant thing...
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...SAS Unit Testing Date Instructor SAS Unit Testing SAS Unit testing is one of the most popular methods for software testing. It is integrated automated process by which standalone units of any source code are tested by control data, usage procedures, and operating procedures. The whole process is done in order to determine whether software is good enough for usage. Unit tests are created by programmers or occasionally by white box testers during the development process. The process of unit testing is simple and hassle free as compared to any other form of software testing. Each test comprised in total testing procedure is different and independent from another. There could be various substitutes like method stubs, mock objects, fakes and test harnesses which could be implemented for proper independent checking of software independently. Software developers and designers write unit codes which act as building blocks of any program. These test runs are directed for achieving pre determined objectives of any program. While a developer writes any unit code for software development, he takes account of various permutations and combinations and accordingly writes the source. But actual implementation is possible only when that code is tested in working environment. There could be inherent errors in the software development which are caught only during this phase of unit testing. Implementation phase of unit testing is the most crucial phase as various processes...
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...STUDY GUIDE BMAC5203 ACCOUNTING FOR DECISION MAKING Week 2 Topic 2: Basic Cost Concepts and Cost Classifications Readings Mowen, M. M., Hansen, D. R., & Heitger, D. L. (2009). Cornerstones of managerial accounting (3rd ed.). South-Western Cengage Learning. Chapters 2 and 3 (page 28–98) e-Content (a) (b) Download PowerPoint slides (lecture 2) from myVLE (Group Tool) and read through the notes before your first class. Download past examination questions from OUM’s digital library and do the questions relevant to this topic. Study Notes The learning outcomes: 1. Explain the meaning of cost and how costs are assigned to products and services. (a) Cost is the amount of cash or cash equivalent incurred for producing goods and/or services. A cost unit/cost object is any item such as products, departments, customers, and activities for which costs are measured and assigned. Cost are assigned to cost objects either directly or indirectly. Direct cost such as direct material, direct labour and direct expenses are traced to cost units directly. Indirect costs referred to as production overheads cannot be directly identified to the cost objects. Therefore, they are allocated by using a more complex approach. (This approach will be discussed later). (b) (c) (d) (e) 14 STUDY GUIDE BMAC5203 ACCOUNTING FOR DECISION MAKING 2. Define how costs are classified (cost classification). Costs can be classified using the three broad managerial accounting objectives...
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...competitiveness implying a reduction in costs -Restructuring the short and medium-haul operations -Rapidly reducing debt. 3.What does this competitor believe about its industry? Its main activities are the air transport of passengers and cargo as well as aircraft maintenance. In 2011, AIR FRANCE KLM carried 75.8 million passengers and 1.4 million tonnes of cargo. The group's fleet comprises more 586 aircraft, including 173 regional aircraft operated by its partners Brit Air, City Jet, Regional and KLM Cityhopper. Its network covers 230 destinations in 113 countries from its hubs at Paris-Charles de Gaulle and Amsterdam-Schiphol. 4.What are its strengths and weaknesses? S: 1) fleet - Air France-KLM offers the largest international network, built around its two coordinated hubs, Roissy-CDG and Amsterdam-Schiphol. The dual hub system is one of the cornerstones of the Group’s strategy where smaller flows of European and regional traffic connect with intercontinental flights. This enables a high frequency of flights, whilst limiting the overlap of destinations served by the two airlines: 70% of long-haul destinations and 60% of medium-haul destinations are served by just one of the two carriers. 2) network - As aircraft are the main asset of its business, the Group invests in its fleet on a continual basis and operates one of the youngest and most efficient fleets in its category: 586 aircraft in operation, average age 9.7 years. This investment means that Air France-KLM is able to...
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...feedback loop- the mechanism by which outputs of the industrial relations system flow back to the external environment INPUTS PROCESSES OUTPUTS System Approach Model (Craig) Different from Dunlop by external environment into outputs, conversions mechanism, outputs through feedback loop 1- External Inputs (legal, environment, political) 2- Actors 3- Internal Inputs (goals, strategy) 4-Conversion Mechanism (collective bargaining) 5- Outputs (rights, hours, wages, strikes) 6- Feedback Loop System Approach Model (Dunlop) 1) Actors – govn agencies / hierarchy of mgrs / hierarchy of employees (financial environment influences all 3 actors) 2) Ideology – ideas/beliefs by Actors helps bind system together 3) Context – actors influence by environment factors / market constraints (wages/production) /workplace 4) Web Rules – procedure (making rules) / substantive (employment rules) / distributive Critism – lacks ability to predict outcomes / underestimates power / descriptive in nature CHAPTER 2 Industrial disputes investigation act , 1907 Created by Wiliam King The act is a cornerstone of Canadian law, marks an ongoing trend in Canadian legislation, namely the need for third-party intervention prior to a strike 2016-02-09 10:35 AM  - the act required that all workers and employers in certain industries submit their disputes to a three person conciliation board prior to a strike or lockout. The present there evidence to the panel and they issue a report. There is a...
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