...In the Chicago plant, G.G. Toys should change its existing cost accounting system from the legacy or traditional costing methodology to activity-based costing (ABC). In allocating overhead as a percentage of direct labor cost, the margins of 9% and 34% in the Geoffrey doll and the specialty branded doll #106 respectively, do not reflect the actual cost of overhead. Currently G.G. Toys is calculating its manufacturing overhead costs on only on one cost driver, the direct labor. From case facts, we know that the manufacturing overhead at the Chicago plant is very high (approximately 95% of the overall GG Toys manufacturing overhead) The 3 different categories of dolls require different amounts of machine hours and other variable costs. By using Activity-based costing, each specific category of doll would have a different manufacturing overhead (and hence different contribution margin)allocated to it and the profit margin analysis for the doll category would yield an accurate result that can be used successfully for measuring controllability and relevance over long run. For the Springfield plant, GG Toys has approximately 5% of the overall overhead and from case fact, we know that GG purchases finished components from local manufacturers and then assemble the components (to form the cradles) using manual labor and there is no machine hours involved in this (Exhibit # 1). So, I recommend GG to keep the existing cost accounting system as the primary cost driver here is labor hours...
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...G.G. Toys 1. Do you recommend that G.G. Toys change its existing cost system in the Chicago Plant? In the Springfield plant? Why or why not? In the Chicago plant, G.G. Toys should change its existing cost accounting system from the legacy or traditional costing methodology to activity-based costing (ABC). In allocating overhead as a percentage of direct labor cost, the margins of 9% and 34% in the Geoffrey doll and the specialty branded doll #106 respectively, do not reflect the actual cost of overhead. Currently G.G. Toys is calculating its manufacturing overhead costs on only on one cost driver, the direct labor. From case facts, we know that the manufacturing overhead at the Chicago plant is very high (approximately 95% of the overall GG Toys manufacturing overhead) The 3 different categories of dolls require different amounts of machine hours and other variable costs. By using Activity-based costing, each specific category of doll would have a different manufacturing overhead (and hence different contribution margin) allocated to it and the profit margin analysis for the doll category would yield an accurate result that can be used successfully for measuring controllability and relevance over long run. For the Springfield plant, GG Toys has approximately 5% of the overall overhead and from case fact, we know that GG purchases finished components from local manufacturers and then assemble the components (to form the cradles) using manual labor and there is no machine hours...
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...Pre-Test 1. Financial accounting is an information system that: tracks and records an organization's business transactions 2. Jeff Brown is the sole owner of Shoe Central, a small shoe shop. One day, he buys a used car for his personal use, and pays $2,000 from his checking account. The fact that this transaction has no effect on Shoe Central's financial accounts is an application of the: 3. Jeff Brown, owner of Shoe Central, a small shoe store, buys cleaning supplies for his store once every six months. The fact that his accountant writes off, or records as expenses, the full cost of the cleaning supplies when they are purchased, rather than each monthly accounting period as they are used, is an application of the: 4. Oliver Enterprises buys a new stamping machine for $10,000 at an auction held by a company in bankruptcy proceedings. The machine is a very good deal; Oliver would have paid about $12,000 to buy it in the open market. Which of the following statements best describes the application of the historical cost concept? 5. Tournas Sports receives a special order for 100 team jerseys. The customer pays the full amount, $2,000, at the time of the order. The jerseys will be delivered in two weeks. Choose the statement that best reflects the application of the revenue recognition concept at the time of the order: 6. On April 30, Jemison Engineering receives a special order for a swing set, to be delivered to the customer in a month's time. Jemison...
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.... ReseaRching and WRiting a disseRtation a guidebook foR business students Colin Fisher second edition . Researching and Writing a Dissertation: A Guidebook for Business Students . We work with leading authors to develop the strongest educational materials in management, bringing cutting-edge thinking and best learning practice to a global market. Under a range of well-known imprints, including Financial Times Prentice Hall, we craft high-quality print and electronic publications which help readers to understand and apply their content, whether studying or at work. To find out more about the complete range of our publishing, please visit us on the World Wide Web at: www.pearsoned.co.uk . Researching and Writing a Dissertation: A Guidebook for Business Students Second edition Colin Fisher with John Buglear Diannah Lowry Alistair Mutch Carole Tansley . Pearson Education Limited Edinburgh Gate Harlow Essex CM20 2JE England and Associated Companies throughout the world Visit us on the World Wide Web at: www.pearsoned.co.uk First published 2004 Second edition 2007 © Pearson Education Limited 2004 © Pearson Education Limited 2007 The right of Colin Fisher to be identified as author of this work has been asserted by him in accordance with the Copyright, Designs and Patents Act 1988. All rights reserved. No part of this publication may be reproduced, stored in a retrieval system, or transmitted in any form or by any means, electronic, mechanical...
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...1 THE ECONOMIC MOTIVES FOR CHILD ALLOWANCES: ALTRUISM, EXCHANGE OR VALUE OF INDEPENDENCE? Lisa Farrell*, Paul Frijters** and Michael A. Shields* * Department of Economics, University of Melbourne, Australia ** Tinbergen Institute, Free University Amsterdam, Netherlands August 2002 (preliminary draft) Abstract This paper looks inside the “black box” of the family and examines the determinants of inter vivos transfers in the form of allowances given to children. We consider in a simple model two main competing explanations for the transfer of money from parents to children in the form of regular allowances, namely altruism and exchange. We also extend the altruism framework to include unobserved child heterogeneity in monetary autonomy or the 'value of independence'. We use a unique dataset drawn from the British Family Expenditure Survey, which enables us to explicitly test both the inter-generational predictions of the various models, and through a study of siblings, we are also able to consider the intra-household aspects of such payments. Using both random (inter-household) and fixed-effect (intra-household) estimators, we find robust evidence of an nshape relationship between a child's external income and the receipt of allowances from parents. Importantly, this estimated profile does not fit the predications of simple models of altruism or exchange, but does fit an altruism model with unobserved heterogeneity. Further support for the importance of the value of independence...
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...each in sales and 6% to 7% of the market. The three YUM! Brands restaurants in the top 20 (Taco Bell, Pizza Hut, and KFC) ranked sixth, seventh, and ninth individually. Together their sales totaled $16.7 billion, or 12% of the market, and placed YUM! Brands in second place behind McDonald’s. The restaurants in our analysis represent several different segments of the fast food market including burgers (McDonald’s, Burger King, Wendy’s, Sonic, and Dairy Queen), sandwiches (Subway), snacks (Starbucks and Dunkin’ Donuts), Mexican food (Taco Bell), pizza (Pizza Hut and Domino’s), and chicken (KFC).4 The number of U.S. locations of these twelve restaurants totaled almost 100,000 and ranged from approximately 3,500 Sonic restaurants to almost 24,000 Subway restaurants. These twelve restaurants comprised 41% of locations for the top 50 restaurants. Fast food segment Table 2 presents 2008 and 2009 sales data for the twenty largest fast food restaurants in the United States and highlights the twelve restaurants included in our full analysis. In addition to the ten restaurants with the highest sales in 2008 and 2009, we have also included Domino’s and Dairy Queen in our analysis due to the large number of TV advertisements seen by children for these restaurants. In 2008, Domino’s ranked ninth in the amount of TV advertising seen by children, Arby’s ranked tenth...
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...THE NERVOUS SYSTEM The nervous system allows the animal to quickly detect, communicate and co-ordinate information about its external and internal environment so it can make efficient appropriate responses for survival and/or reproduction. The two major parts of our nervous system are the central nervous system (CNS) and peripheral nervous system (PNS). The CNS is made of the brain and spinal cord. The cranial nerves, spinal nerves and ganglia make up the PNS. The cranial nerves connect to the brain. The cranial and spinal nerves contain the axons (fibres) of sensory and motor nerve cells. Nerve cells areas are also known as neurons. Neurons are the basic unit of the nervous system. They carry information or impulses as electrical signals from one place to another in the body. There are 3 types of neurons: Sensory Neurons- Sensory neurons carry electrical signals (impulses) from receptors or sense organs to the CNS. Sensory neurons are also called afferent neurons. The cell body of sensory neurons is outside the CNS in ganglia. Motor Neurons- Motor Neurons Carry Impulses From The CNS To Effector Organs Motor Neurons Are Also Called Efferent Neurons. The Cell Bodies Of Motor Neurons Are Inside The CNS. Interneurons- These are also called intermediate, relay, or associative neurons. They carry information between sensory and motor neurons. They are found in the CNS. TOP The Structure of Neurons A Neuron consists of THREE MAIN PARTS: A. CELL...
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...MANAGEMENT A Managerial Approach Jack R. Meredith Broyhill Distinguished Scholar and Chair in Operations Wake Forest University Samuel J. Mantel, Jr. Joseph S. Stern Professor Emeritus of Operations Management University of Cincinnati John Wiley & Sons, Inc. DeDication To Avery and Mitchell, from “papajack.” J. R. M. To Maggie and Patty for their help, support, and affection. S. J. M. VICE PRESIDENT & EXECUTIVE PUBLISHER Don Fowley EXECUTIVE EDITOR Beth Golub ASSOCIATE EDITOR Jen Devine MARKETING MANAGER Carly DeCandia DESIGN DIRECTOR Harry Nolan SENIOR DESIGNER Kevin Murphy SENIOR PRODUCTION EDITOR Patricia McFadden SENIOR MEDIA EDITOR Lauren Sapira PRODUCTION MANAGEMENT SERVICES Ingrao Associates This book was set in by GGS Book Services PMG and printed and bound by RRD/Willard. The cover was printed by RRD/Willard. This book is printed on acid free paper. Copyright © 2009 John Wiley & Sons, Inc. All rights reserved. No part of this publication may be reproduced, stored in a retrieval system or transmitted in any form or by any means, electronic, mechanical, photocopying, recording, scanning or otherwise, except as permitted under Sections 107 or 108 of the 1976 United States Copyright Act, without either the prior written permission of the Publisher, or authorization through payment of the appropriate per-copy fee to the Copyright Clearance Center, Inc. 222 Rosewood Drive, Danvers, MA 01923, website www.copyright.com. Requests to the Publisher for permission...
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...University Samuel J. Mantel, Jr. Joseph S. Stern Professor Emeritus of Operations Management University of Cincinnati John Wiley & Sons, Inc. ffirs.indd 3 10/10/08 5:16:35 PM ftoc.indd 16 10/10/08 5:17:22 PM Dedication To Avery and Mitchell, from “papajack.” J. R. M. To Maggie and Patty for their help, support, and affection. S. J. M. VICE PRESIDENT & EXECUTIVE PUBLISHER Don Fowley EXECUTIVE EDITOR Beth Golub ASSOCIATE EDITOR Jen Devine MARKETING MANAGER Carly DeCandia Design Director Harry Nolan SENIOR DESIGNER Kevin Murphy SENIOR PRODUCTION EDITOR Patricia McFadden SENIOR Media editor Lauren Sapira PRODUCTION MANAGEMENT SERVICES Ingrao Associates This book was set in by GGS Book Services PMG and printed and bound by RRD/Willard. The cover was printed by RRD/Willard. This book is printed on acid free paper. Copyright © 2009 John Wiley & Sons, Inc. All rights reserved. No part of this publication may be reproduced, stored in a retrieval system or transmitted in any form or by any means, electronic, mechanical, photocopying, recording, scanning or otherwise, except as permitted under Sections 107 or 108 of the 1976 United States Copyright Act, without either the prior written permission of the Publisher, or authorization through payment of the appropriate per-copy fee to the Copyright Clearance Center, Inc. 222 Rosewood Drive, Danvers, MA 01923, website www.copyright.com. Requests to the Publisher for...
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...Digital Image Processing: PIKS Inside, Third Edition. William K. Pratt Copyright © 2001 John Wiley & Sons, Inc. ISBNs: 0-471-37407-5 (Hardback); 0-471-22132-5 (Electronic) DIGITAL IMAGE PROCESSING DIGITAL IMAGE PROCESSING PIKS Inside Third Edition WILLIAM K. PRATT PixelSoft, Inc. Los Altos, California A Wiley-Interscience Publication JOHN WILEY & SONS, INC. New York • Chichester • Weinheim • Brisbane • Singapore • Toronto Designations used by companies to distinguish their products are often claimed as trademarks. In all instances where John Wiley & Sons, Inc., is aware of a claim, the product names appear in initial capital or all capital letters. Readers, however, should contact the appropriate companies for more complete information regarding trademarks and registration. Copyright 2001 by John Wiley and Sons, Inc., New York. All rights reserved. No part of this publication may be reproduced, stored in a retrieval system or transmitted in any form or by any means, electronic or mechanical, including uploading, downloading, printing, decompiling, recording or otherwise, except as permitted under Sections 107 or 108 of the 1976 United States Copyright Act, without the prior written permission of the Publisher. Requests to the Publisher for permission should be addressed to the Permissions Department, John Wiley & Sons, Inc., 605 Third Avenue, New York, NY 10158-0012, (212) 850-6011, fax (212) 850-6008, E-Mail: PERMREQ @ WILEY.COM. This publication is designed...
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...Project Paper 5 Turkey Country and Research Areas Report Final Version, 2010-09-28 Responsible institution: Koç University University of Antwerp Authors: Deniz Karcı Korfalı Ayşen Üstübici Helene De Clerck With the collaboration of Ahmet İçduygu, Deniz Sert, Zeynep Özler and Chris Timmerman Contents Introduction .............................................................................................................................. 3 Country Background ............................................................................................................... 4 An Overview......................................................................................................................... 4 Geography in General ........................................................................................................ 4 Demography ...................................................................................................................... 6 Political Environment and Administration ........................................................................... 7 Economy ............................................................................................................................ 8 Health care......................................................................................................................... 9 Education ..........................................................................................................................10 Historical...
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...PHYSIC AL CONSTANTS CONSTANT Speed of light Elementary charge Electron mass Proton mass Gravitational constant Permeability constant Permittivity constant Boltzmann’s constant Universal gas constant Stefan–Boltzmann constant Planck’s constant Avogadro’s number Bohr radius SYMBOL c e me mp G m0 P0 k R s h 15 2p"2 NA a0 THREE-FIGURE VALUE 3.003108 m/s 1.60310219 C 9.11310231 kg 1.67310227 kg 6.67310211 N # m2/kg 2 1.2631026 N/A2 1H/m2 8.85310212 C 2/N # m2 1F/m2 1.38310223 J/K 8.31 J/K # mol 5.6731028 W/m2 # K4 6.63310234 J # s 6.0231023 mol21 5.29310211 m BEST KNOWN VALUE* 299 792 458 m/s (exact) 1.602 176 4871402 310219 C 9.109 382 151452 310231 kg 1.672 621 6371832 310227 kg 6.674 281672 310211 N # m2/kg 2 4p31027 (exact) 1/m0c2 (exact) 1.380 65041242 310223 J/K 8.314 4721152 J/K # mol 5.670 4001402 31028 W/m2 # K4 6.626 068 961332 310234 J # s 6.022 141 791302 31023 mol21 5.291 772 08591362 310211 m *Parentheses indicate uncertainties in last decimal places. Source: U.S. National Institute of Standards and Technology, 2007 values SI PREFIXES POWER 1024 1021 1018 1015 1012 109 106 103 102 101 100 1021 1022 1023 1026 1029 10212 10215 10218 10221 10224 THE GREEK ALPHABET PREFIX yotta zetta exa peta tera giga mega kilo hecto deca — deci centi milli micro nano pico femto atto zepto yocto SYMBOL Y Z E P T G M k h da — d c m μ n p f a z y Alpha ...
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...NINTH EDITION Burton’s MICROBIOLOGY FOR THE HEALTH SCIENCES Paul G. Engelkirk, PhD, MT(ASCP), SM(AAM) Biomedical Educational Services (Biomed Ed) Belton, Texas Adjunct Faculty, Biology Department Temple College, Temple, TX Janet Duben-Engelkirk, EdD, MT(ASCP) Biomedical Educational Services (Biomed Ed) Belton, Texas Adjunct Faculty, Biotechnology Department Temple College, Temple, TX Acquisitions Editor: David B. Troy Product Manager: John Larkin Managing Editor: Laura S. Horowitz, Hearthside Publishing Services Marketing Manager: Allison Powell Designer: Steve Druding Compositor: Maryland Composition/Absolute Service Inc. Ninth Edition Copyright © 2011 Lippincott Williams & Wilkins, a Wolters Kluwer business © 2007 Lippincott Williams & Wilkins, © 2004 Lippincott Williams & Wilkins, © 2000 Lippincott Williams & Wilkins, © 1996 Lippincott-Raven, © 1992, 1988, 1983, 1979 JB Lippincott Co. 351 West Camden Street Baltimore, MD 21201 Printed in the People’s Republic of China All rights reserved. This book is protected by copyright. No part of this book may be reproduced or transmitted in any form or by any means, including as photocopies or scanned-in or other electronic copies, or utilized by any information storage and retrieval system without written permission from the copyright owner, except for brief quotations embodied in critical articles and reviews. Materials appearing in this book prepared by individuals as part of their official duties as U.S. government employees...
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...grammerFrench Grammar and Usage French Grammar and Usage Second edition Roger Hawkins Senior Lecturer in Language and Linguistics, University of Essex Richard Towell Professor of French Applied Linguistics, University of Salford NATIVE SPEAKER CONSULTANT Marie-Noëlle Lamy Senior Lecturer, Open University A member of the Hodder Headline Group LONDON Contents Guide for the user Glossary of key grammatical terms Acknowledgements Acknowledgements for the second edition xi xiv xx xxi 1 Nouns 1.1 Types of noun 1.2 Gender 1.3 Number 2 Determiners 2.1 Articles 2.2 Typical use of the definite article 2.3 Typical use of the indefinite article 2.4 The partitive article: du, de l', de la, des 2.5 Use of indefinite and partitive articles after the negative forms ne... pas, ne... jamais, ne... plus, ne... guère 2.6 Omission of the article 2.7 Demonstrative determiners 2.8 Possessive determiners 3 Personal and impersonal pronouns 3.1 Subject pronouns 3.2 Object pronouns 3.3 Stressed pronouns 3.4 Demonstrative pronouns 3.5 Possessive pronouns 4 Adjectives 4.1 Adjectives modifying the noun 4.2 Adjectives which follow verbs or verbal expressions 4.3 Adjectives with complements 4.4 Indefinite and negative noun phrases with adjective complements 4.5 Adjectives used as nouns 4.6 Adjectives used as adverbs 4.7 Masculine and feminine forms of adjectives 4.8 Plural forms of adjectives 4.9 Adjective agreement with nouns 1 1 5 17 23 23 24 29 32 33 34 37 39 40 40 53 71 75...
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...Jurassic Park Michael Crichton Copyright Michael Crichton (c) 1991 All Rights Reserved The right of Michael Crichton to be identified as the author of this work has been asserted by him in accordance with the Copyright, Designs and Patents Act 1988. First published in Great Britain in 1991 by the Random Century Group 20 Vauxhall Bridge Rd, London SWIV 2SA Century Hutchinson South Africa (Pty) Ltd PO Box 337, Bergvlei 2012 South Africa Random Century Australia Pty Ltd 20 Alfred St, Milsons Point, Sydney, NSW 2061 Australia Random Century New Zealand Ltd PO Box 40-086, Glenfield, Auckland 10 New Zealand A CIP Catalogue Record for this book is available from the British Library ISBN: 0 7126 4686 8 Printed in England by Clays Ltd, St Ives plc For A-M and T "Reptiles are abhorrent because of their cold body, pale color, cartilaginous skeleton, filthy skin, fierce aspect, calculating eye, offensive smell, harsh voice, squalid habitation, and terrible venom; wherefore their Creator has not exerted his powers to make many of them." LINNAEUS, 1797 "You cannot recall a new form of life." ERWIN CHARGAFF, 1972 Introduction "The InGen Incident" The late twentieth century has witnessed a scientific gold rush of astonishing proportions: the headlong and furious haste to commercialize genetic engineering. This enterprise has proceeded so rapidly-with so little outside commentary-that its dimensions and implications are hardly understood at all. Biotechnology promises the...
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