...Activity-Based Costing Activity-Based Costing (ABC) attempts to more accurately assign overhead costs to the users of overhead by focusing on activities. The basic principle underlying activity-based costing is that an activity, which is a task, operation, or procedure, is what causes costs to be incurred. For example, cutting raw materials consumes, labor and machine hours. Likewise, warehousing products consumes resources (costs) such as employee time for driving a forklift, the electricity to power the forklift, and the wear and tear on a forklift. Also, training employees drives costs such as fees or salaries paid to trainers and the training supplies, required. Generally, all activities of an organization can be linked to use of resources. An activity cost pool is a collection of costs that are related to the same or similar activity. Pooling costs to determine an activity overhead (pool) rate for all costs incurred by the same activity reduces the number of cost assignments required. There are two basic stages to ABC. The first stage of ABC cost assignment is to identify the activities (cost objects) involved in manufacturing products and match those activities with the costs they cause (drive). To reduce the total number of activities ABC accumulates overhead costs into activity cost pools and then uses activity rates to allocate those costs to products. This involves 4 steps: 1) identify activities and the costs they cause; 2) group similar activities into activity cost...
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...1) Haemophilus influenza requires hemin (X factor) to synthesize cytochromes and NAD (V factor) from other cells. For what does it use these two growth factors? What disease(s) does H. influenza cause? Haemophilus influenza is a pathogenic bacteria. Haemophilus influenza is usually found in the mucous membrane, respiratory tract, mouth, and intestinal tract. (Tortora &Funke, 2010) Haemophilus influenza causes meningitis in young kids, bacteremia (infection in the blood) earaches, epiglottis, and septic arthritis in children, bronchitis and pneumonia (infection of the lung). (Tortora &Funke, 2010) Haemophilus needs both factor, because it can grow as and an aerobic but it can grow as a facultative anaerobe. The reason why the two factor or needed, because of the use of oxygen the aerobe portion of the Haemophilus influenza. 2) The bacterial enzyme streptokinase is used to digest fibrin (blood clots) in patients with atherosclerosis. Why doesn't injection of streptokinase cause a streptococcal infection? How do we know the streptokinase will digest fibrin only and not other tissues? Atherosclerosis is hardening of the arteries that slows down the blood. Streptokinase is used to dissolve blood clot after a heart attack, in the lungs and leg. Streptokinase is a lab made drug, it was made nontoxic, there for it wouldn’t cause streptococcal. 3) Based on biochemical tests and oxygen usage, how would you identify and classify, respectively, the following microbes? Staphylococcus...
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...Assignment 1 The characteristics of introspective and self-aware are important for managers to have as a large amount of information they hear verbally and most mentally compartmentalize. “ In two British studies, managers spent an average of 66% and 80% of their time in verbal communication” Mintzberg, H. (1990). The Manager’s Job: Folklore and Fact. Harvard Business Review, 68(2), page 10. My strengths I have discovered over the last five years are communication, presentation, leadership, and energy. I am a strong verbal communicator and enjoy working in teams. I am a natural leader and enjoy presenting projects and being part of a project from start to finish. I love being creative and have a think outside the box attitude. I bring energy to the team and am a catalyst. Having participated in a two different Charrette’s– collaborating with different students from around the world and working on a project in another country really helped with discovering what my strengths were and what areas I was most successful in. I enjoy working in groups and have had a manager compliment that I am easy to work with and she can partner me to work with anyone, as I am patient and understanding of each individuals work personality. I learn by listening to other and analyzing their work style and personality to create a strong team dynamics. When I do the mirror test, my values are working in a flexible environment. I thrive in a place that I feel valued and the company gives proper...
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...DISSERTATION DEFENSE Nishtha Langer Tuesday, October 23, 2007 4:00 p.m. 384 Posner Hall “Essays on Information Technology Management” Information Technology (IT) has become an integral part of the way firms do business. Equally important is the need to evaluate how firms manage their IT assets. In the first two essays, I try to measure the business value of Information Systems, and develop models that help understand how to use IT most effectively. In the third essay, I tackle a problem that often plagues IT project management – how to select the best project managers. Essay 1: Electronic Versus Traditional Sales Channels: When to Use, How Much to Use, and How Much to Gain? Electronic markets enable an upstream seller to sell directly to buyers further downstream. The main drivers for these, amongst others, are touted to be increased revenues due to disintermediation in the supply chain. Yet, we do not see upstream producers (such as manufacturers) selling only via the electronics channel. What makes a firm choose one channel over the other? How does buyer behavior change when they have the option to use either channel? What happens to the revenues and profitability in each channel? We examine these research questions using a structural model. TPL, a third party logistics company, adopted a B2B electronic channel while still using the traditional physical channel to sell to its customers. Although the margins and revenues on an average are higher for the electronic channel...
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...After using a day of my vacation time to schedule to take the LFCC Exit Exam, I find that my name is not on the testing list and that after several phones calls, the system is not taking my application for the exam. When I arrive at the testing center early on Friday, April 13, 2012 to take the test, the woman at the campus testing center looks through her listings for my name for the Exit Exam and tells me that I am not on the list. I submitted my application for graduation at least 3-4 weeks ago so I do not understand why my name is not on the list. The Test Center exam proctor makes several phone calls and is able to obtain an ID and password for me to take the Exit Exam. I then try to login to take the test and the passcode the proctor was given does not work. She makes several more calls and I am told I will need to come back. I have taken a valuable vacation day to come to LFCC to take this exam, which has to be completed by next Friday and my name is not on the list and once they do the system does not recognize me. The whole situation is unsatisfactory. I will now have to use another of my valuable vacation days in order to come back to complete the exam. I should not have to do this. I am not a 19 or 20 year old student with extra time on my hands and is able to take the exam whenever. My name should have been on the list and the system able to recognize...
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...Assignment Discuss the key aspects of Early Years child development in the contexts of providing support an appropriate child care setting Page 1 This essay will look at the key aspects of early Years child development in the contexts of providing support in an appropriate child care setting. The early years of a child’s life are the most important in terms of their general well-being, their emotional and social development, and their physical, intellectual and emotional growth. Bruce and Meggitt, (1999) claim that children learn more in the first five years than in the whole of their lives, thus supporting the importance of good quality early intervention in a child’s learning and development. As children grow and develop in a myriad of ways there are several theories of child development, each suggesting that children develop in a similar way, yet each also stresses that different parts of development are of primary importance. Maslow (1970) cited in Hartley-Brewer (1998) believes that children cannot learn and develop until their basic needs are met such as food, warmth and security. When these are met then a child must feel safe and secure before they can learn which according to Maslow (1970) is high up the ladder of needs before they reach the top which is self-actualisation. Geraghty (1988) suggests “love, security, consistency and continuous affection, and opportunities for independence lead to a positive self-image” (p.104) As a Sure Start practitioner...
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...Describe which experiences or persons have contributed to your plans to pursue a career in a health-related field. (500 words) I have been a Registered Nurse actively practicing for over 19+ years, and I can never forget the reason I became a nurse. I am a nurse today because, I have a heart that want to serve and passionate about providing quality care to our patients especially our Geriatric population.. However, my interest in this field was sealed by my interaction with a Registered Nurse, Diane my mentor who I worked with as a Home Health Aide (HHA) in Home Health Care between 1987-1990. She observed my passion, dedication, a heart in service, and the empathetic manner, I cared for my patients who needed assistance with Activities of daily living (ADLs). She relentlessly made sure I continued to Nursing School. Diane was the kind of nursing professional, who every patient wished they had in their corner in their time of need. Her personal touch and empathetic care knows no bound. I worked closely with her in our tour of duty, and my interaction with her sealed my fate of going to school to become a nurse. I wanted to do what she does and better. We had planned biweekly joint home visit with the patient's as per Federal regulations, and also for special procedures/process or for in services for new care equipments. Through observation, interview with patients /family members she was able to finds out if there were concerns or satisfied with the care provided...
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...bThe course project for PM598 consists of three parts, which provide familiarization to processes associated with contract and procurement management. • Part 1 (PP1) of the Course Project focuses on the first section of the RFP and entails selecting one of the three RFP procurement cases listed under the PP1 section and using the PP1&2 - Course Project RFP template document in the Doc Sharing area to develop information to support section one of the RFP. • Part 1 (PP2) of the Course Project entails completing the remaining sections of the RFP by developing a comprehensive document that could be submitted to a vendor. • Part 3 (PP3) covers all of the TCOs but touches mainly upon textbook Chapters 9 through 12. You will be required to identify an opportunity through https://www.Fbo.gov and follow the instructions, which are located in the Doc Sharing section. This three-part project provides an overview of the processes and material that are used to develop a RFP as well as address relevant questions that could result from contract and procurement management. The points assigned to each part of the Course Project are listed below: |Course Project Assignment |Due |Points | |Part I (PP1) - RFP Section 1 |Week 2 |40 | |Part II (PP2) - Complete RFP |Week 4 |125 | |Part III (PP3) - Formal Proposal Submission |Week 6 |125 | |Total | ...
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...Research Essay on the New Policy of the Australian Government Introduction In 2012, the Australian government introduced and implemented new regulations aimed at improving the quality of childcare provision. Aspects of the regulation included staff obtaining higher education levels and increasing the staff children ratios. These changes will affect both producers and supply for firms and the industry as a whole. In addition, inter-related markets such as input, complementary and subsititute markets(Leigh, Ettenson & Cumsille, 2000) will be influenced by the regulatory changes. This essay will outlined the main regulatory changes in the childcare industry and discuss the implications of regulatory changes on the childcare market and related markets using demand and supply analysis. From a broader sense, the advantages associated with the regulatory changes in the childcare outweigh the disadvantages for the improvement of education level of staff will lead to a healthier and qualified environment for the childcare service environment, and help children to have a better opportunity to obtain good habit and qualities. Changes of the Australian Government Policy Great changes in the child care center managements have been made by Australian government in 2012. The childcare center is important places for children to get educated and helped by adults with great qualities. Therefore, the key changes in the process are that Australian government carried out new policies to improve...
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...SEP Exchange Places Allocation Grading System Strategic Objectives * In line with the School mission and vision, the overall allocation of places at Universities for Exchange is modified to recognize Business Students who embody the A.C.E attributes of our School’s Values : Analytical (Rigorous and critical thinking), Caring (Having a heart for those around them, and for global, social causes) and Enterprising (Embrace the spirit of leadership, entrepreneurship, creativity and boldness to step up, and step out) * Encourage holistic development of BBA students beyond academics * Improve the evaluation parameters in the allocation of SEP places to students * Increase transparency in the SEP selection system Operational Objectives * Reduce weightage of the Cumulative Average Point in SEP admissions/allocations * Include co-curricular parameters into the overall consideration for SEP admissions/allocations * Ensure a transparent, meritocratic system of selection/allocation of SEP places to students who demonstrate the values of the School (ACE) Grading Structure Parameter | Max number of points/Weightage (%) | Remarks | Cumulative Average Point (CAP) | 70 | CAP to be re-weighted to 70% (Out of a possible maximum of 70 points, down to 2 decimal places) | Co-curricular Activity (CCA) Involvement | Up to 10 | Applicants will be awarded up to 5 points for each CCA involvement. A maximum of 10 points (2 CCAs) can be counted.Can be NUS based...
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...The Four Sub-Fields of Anthropology Anthropology is the discipline that examines all human beings and their beliefs. Since anthropology is extremely broad, no single anthropologists can master the entire discipline, therefore most of them specialize in one of the four principal subfields. This is so because the discipline of anthropology is subdivided into four discrete subfields, which include physical, Archaeology, Anthropological linguistic and cultural anthropology. Therefore, what brings the four sub-field of the anthropology together as a discipline is the history of the theoretical approaches, which promote cultural diversity and field research as a unique methodology. Therefore, the paper focuses on the four sub-fields of anthropology and what hold them together as part of one wide discipline. It also evaluates the historical reasons for their developments and example of the area of anthropological research that brings these four fields together. The physical anthropology deals with humans as biological organisms. This branch is concerned with two broader fields of investigation, which include reconstructing the evolutionary record of the human species and the evolution of human beings. The evolution fields try to explain how and why the physical characteristics of human population differ throughout the world. This field of investigation is referred to as human variation. Therefore, the physical anthropology investigates how culture and environment have influenced...
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...Fiction Essay: The Thesis of both stories “The lottery” and “The Most Dangerous game” are similar, both writer stress on conflicts and struggle main character experience in the story to protect their lives. The Introduction of the stories tells the setting, the villagers of a small town gather together in the square on 27 June to participate in a lottery that took two days. While the most dangerous game, it took place on an island with few people. Thesis statement is that a tradition can be detrimental to your lives. According to “The Lottery” written by Shirley Jackson, it was about a villager. In fact, about 300 people lives in the villages who might have forgetting tradition lottery which were play long time age and blindly accepted the game without asking question about the rules and regulation to enable all villages understand the consequence of the game. Where as in “The most dangerous game” written by Richard Connell in an island. Few people participated in the game. The general, zaroff along with his friend Ivan, as well as his dog, team against one person to play a hunting game. Both people understood the danger of the game very well, but one refuse to play while the other person finds pleasure in playing the game. The Major Character “The Lottery” written by Shirley Jackson it seems that the characters were very happy to participate in the events. The villages were rejoicing to play the game; however, the game has been around for years, but some villages has...
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...Title Essay1. I like pie. I like food. I like music. Essay1. I like pie. I like food. I like music. Essay1. I like pie. I like food. I like music. Essay1. I like pie. I like food. I like music. Essay1. I like pie. I like food. I like music. Essay1. I like pie. I like food. I like music. Essay1. I like pie. I like food. I like music. Essay1. I like pie. I like food. I like music. Essay1. I like pie. I like food. I like music. Essay1. I like pie. I like food. I like music. Essay1. I like pie. I like food. I like music. Essay1. I like pie. I like food. I like music. Essay1. I like pie. I like food. I like music. Essay1. I like pie. I like food. I like music. Essay1. I like pie. I like food. I like music. Essay1. I like pie. I like food. I like music. Essay1. I like pie. I like food. I like music. Essay1. I like pie. I like food. I like music. Essay1. I like pie. I like food. I like music. Essay1. I like pie. I like food. I like music. Essay1. I like pie. I like food. I like music. Essay1. I like pie. I like food. I like music. Essay1. I like pie. I like food. I like music. Essay1. I like pie. I like food. I like music. Essay1. I like pie. I like food. I like music. Essay1. I like pie. I like food. I like music. Essay1. I like pie. I like food. I like music. Essay1. I like pie. I like food. I like music. Essay1. I like pie. I like food. I like music. Essay1. I like pie. I like food. I like music. Essay1. I like pie. I like food. I like...
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...Cortlandt Watkins Rel 212-83 Essay1 December 9, 2013 The Rich Fool I have chosen to write my paper on the parable of the rich fool. This parable is about a rich man that has a abundance of grain. So much grain that he has nowhere to store the overflow. He decides that he is going to knock down the barnes the he currently owns and build bigger and better barnes. After doing this he now has enough space to store all of his extra grains. The rich fool sits back and says to himself I have stored up enough grains to last me for years to come. “But God says to him, You fool! this very night your life will be demanded from you. Then who will get what you have prepared for yourself(NLT Luke 12:20)? The reason that Jesus began to give this parable to the people was based on a quarrel that two brothers were having about land that the little brother wanted to be devided between the two of them. Someone in the crowd said to him, “Teacher, tell my brother to divide the inheritance with me” (NLT Luke 12-13). Based on the parable of the “Rich Fool”, the original audience would have probally understood this as don’t plan for the future due to the fact that tomorrow is not promised. And they may have felt that is was sin or frowned upon by God for man to have and abundance of anything. Jesus uses the opportunity provided to him by the man and his brother to talk about greed and possessions here on earth. Jesus tells the people that if they store up matieral for the future and value...
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...Dou 1Laraine(Haoyu) DouMr. KellerGovernment 12.11.2017Final Essay1. Discuss the meaning and importance of three amendments that are guaranteed under the Bill of Rights and how each is applicable to daily life in the United States.The First Amendment is the most important right in the U.S. Constitution's Bill of Rights. It is the first one for a reason. It’s small in size, but big in meaning. This right gives the American people freedom to say what their minds desire. Without this right, our media would be nonexistent. When the Founding Fathers of the United States wrote the Bill of Rights back in 1787, they didn't make the First Amendment, “The right to bear arms,” because it wasn't as important as free speech. People may say that the Second...
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