...Mighty Mike’s Accounting Service provides two types of services: audit and tax. All company personnel can perform either service. In efforts to market its services, Mighty Mike relies on radio and billboards for advertising. Information on Mighty Mike's projected operations for the coming year follows: Audit Taxes Revenue per billable hour $35 $30 Variable cost of professional labor 25 20 Material cost per billable hour 2 3 Allocated fixed costs per year 100,000 200,000 Projected billable hours 14,000 10,000 a. What is Mighty Mike’s projected profit or (loss)? b. If $1 spent on advertising could increase either audit services billable time by 1 hour or tax services billable time by 1 hour, on which service should the advertising dollar be spent? ANS: a. Audit Tax Total Revenue: 14,000 × $35 $490,000 $ 490,000 10,000 × $30 $ 300,000 300,000 Variable Costs: Labor: 14,000 × $25 (350,000) (350,000) 10,000 × $20 (200,000) (200,000) Material: 14,000 × $2 (28,000) (28,000) 10,000 × $3 (30,000) (30,000) Contribution margin $112,000 $ 70,000 $ 182,000 Fixed costs (100,000) (200,000) (300,000) Profit (loss) $ 12,000 $(130,000) $(118,000) b. Each billable hour of audit services generates $8 of contribution margin ($35 - $25 - $2), tax services generates $7 of contribution margin ($30 - $20 - $3). The advertising should be spent on the audit services. DIF: Moderate...
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...Hardsoft would like to use cookies to store information on your computer to improve our website and to enable us to advertise to you those products and services which we believe may be of interest to you. To find out more about online behavioural advertising or about the cookies we use and how to delete them, please refer to our privacy policy or our cookie policy 0207 111 1643 For a quick quote; call, email or chat below Apple Inc. Authorised Reseller Facebook logo Twitter Logo YouTube Logo LinkedIn Logo Google Plus search Apple Macs Windows Devices Networks & Servers Accessories Printing Telecoms Basket (0) About Why Flexi-Lease? Return, Retain, Renew Trade in your old Mac Blog Contact us Home User? Schools User? HOME Apple Macs Apple Mac Leasing and Hire HardSoft has been established for over 25 years and the entire Apple Mac range through a flexible business lease called ‘Flexi-lease’. From the beautifully thin and portable MacBook Air to the new 13-inch MacBook Pro with Retina display, to the new thin iMac or the Mac Pro Server with OS X Server all can be configured to your specification. How does leasing the latest Apple Mac work? - Simply pick the Apple Mac you need, add accessories and software, choose your support and insurance options and HardSoft will bundle it all in to a three year business lease. Paperwork is delivered to you via email and delivery is just a few days. Leasing a Mac from HardSoft is easy and with flexible credit criteria...
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...University of Greenwich ASSIGNMENT SUBMISSION COVER SHEET SUBJECT CODE : BUSI 1150 SUBJECT TITLE : E-Logistics and International Supply Chain Management PROGRAMME : UOG-MBA UOG ID : 000858488 NAME : XING JIE LECTURER’S NAME : Mr. Sugendran LEARNING CENTRE : SEGi COLLEGE KUALA LUMPUR SUBMISSION DATA : 06/05/2015 目录 1.0 Introduction 2 1.1 Supply Chain 2 1.2 Risk 2 1.21 Internal Risk 3 1.22 External Risk 3 1.23 Bullwhip Effect 4 2.0 company 4 3.0 Growth 5 4.0 Supply chain in the business 6 4.1 Operate Scope 7 4.2 Marketing model 8 4.3 Procurement model 8 4.4 Production Mode 9 4.5 Inventory management model 10 4.6 Delivery Mode 10 5.0 company supply chain of risk and uncertainly 11 5.1 Internal 11 5.2 External 12 6.0 overcome the risk 12 6.1 SWOT 12 6.11 Strengths 12 6.12 Weakness 14 6.13 opportunity 14 6.14 threat 15 6.2 solution based 16 7.0 conclusion 16 8.0 Reference 17 1.0 Introduction 1.1 Supply Chain Supply chain is entire network of entities that is the production and distribution process involved raw material suppliers, manufacturers, distributors, retailers and ultimately consumers connect upstream and downstream members of the network structure. Supply chain like a leafy tree, Production business is the roots, is the main bar of the main agents, distributors are branches and trees and Ilex green leaves safflower is the end user. Raw material suppliers...
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...In today's cutthroat business market sphere, organizations are highly pressurized to lower the costs while maintaining high efficiencies in order to sustain and flourish in the market. Hence why, most corporations are opting to outsource their non-center business processes which may help them focus greatly on the core business challenges. Both the companies we have discussed in the earlier text have routed their various non-core operations to India. A recent survey states that India is ranked as the prime outsourcing destination by 80% of European and US firms, largely for IT purposes. Countries including China, Egypt, Ireland and Philippines have surfaced as chief competitors, but India has still managed to rise as the top most outsourcing country in the world. The Oracle Corporation as well as The Intel Corporation have both chosen Bangalore, the current IT hub of India as their ultimate outsourcing destination. One of the foremost factors of choosing India is the massive technological and professional talent pool it has with upto 3.1 million graduates yearly added to the labor force and is also the largest English speaking country in the world. The flexible pricing alternatives has given companies an attractive option of saving high costs while maintaining top quality services by managing their budget appropriately which is a result of the large gap that persists between personnel costs of developed countries and India. Indian outsourcing units are not only affordable but also...
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...Giày sport: M12 - 15.5 + 10 http://item.taobao.com/item.htm?spm=a2106.m5666.1000384.442.odmbhN&id=27210188803&scm=1029.newlist-0.1.50006843&ppath=&sku=&ug=#detail M13 – 59.9 + 20 http://item.taobao.com/item.htm?id=41301580487&ali_refid=a3_419095_1006:1103160201:6:%C3%F7%D0%C7%C5%AE%D0%AC:ce125a74ed76cdec2824fd7b1fa645ea&ali_trackid=1_ce125a74ed76cdec2824fd7b1fa645ea&spm=a2106.m5666.a3z02.7.odmbhN&scm=1029.newlist-0.1.50006843 M14 – 52.8 + 20 http://item.taobao.com/item.htm?spm=2013.1.3.7.PHaJyN&scm=1007.10152.1514.0&id=41285478170&pvid=44111fc7-1174-4c28-8dcf-e4be7e0e6790 M15 – 49 + 10 http://item.taobao.com/item.htm?id=40431528353&ali_refid=a3_420841_1006:1102760961:N:%C3%F7%D0%C7%C5%AE%D0%AC:b5992ffead3c95b6444624cc501c454a&ali_trackid=1_b5992ffead3c95b6444624cc501c454a&spm=0.0.0.0.rZbeQD M16 – 18.8 – 26.8 + 30 http://item.taobao.com/item.htm?spm=a2106.m5666.1000384.17.xCHdMf&id=19110142032&scm=1029.newlist-0.1.50012027&ppath=&sku=1627207:28320&ug=#detail M17 – 33.55 – 37.9 + 10 http://item.taobao.com/item.htm?spm=2013.1.3.7.3a1eGK&id=41365644213&taskid=5978942 M18 – 28 – 33 + 10 http://item.taobao.com/item.htm?spm=a2106.m5666.1000384.618.xCHdMf&id=40628143113&scm=1029.newlist-0.1.50012027&ppath=&sku=&ug=#detail M19 50 + 10 http://item.taobao.com/item.htm?spm=2013.1.w7464303-7271838931.20.i0J1xO&id=40589033721 M20 29.9 – 35.9 + 10...
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...The Management Training Tool Kit: 35 Exercises to Prepare Managers for the Challenges They Face Every Day by Alan Clardy AMACOM. (c) 2012. Copying Prohibited. Reprinted for Kristina Bellino, McKesson Kristina.Bellino@mckesson.com Reprinted with permission as a subscription benefit of Skillport, http://skillport.books24x7.com/ All rights reserved. Reproduction and/or distribution in whole or in part in electronic,paper or other forms without written permission is prohibited. The Management Training Tool Kit: 35 Exercises to Prepare Managers for the Challenges They Face Every Day Handouts www.amacombooks.org/go/ManagementTraining Case Report Worksheet Case Analysis Guidelines Worksheet Case Descriptions Case 1: How Come They Make More Than I Do? Case 2: “She’s a Smart Enough Broad” Case 3: Improving Performance in Business Services Case 4: “Looney Tunes on Parade,” Part 1 Case 5: “Looney Tunes on Parade,” Part 2 Case 6: “Looney Tunes on Parade,” Part 3 Case 7: Mary Corey Case 8: Shipping and Receiving Case 9: They Came from Docu-Max Case 10: He’s Just Not the Same Case 11: Special Checking Is Handed a Loss Case 12: Beverly Comes Full Circle Case 13: It Was Really So Simple Case 14: Pain in Claims Case 15: Don’t Let Her Get Behind You Case 16: Kathy’s Temper Case 17: Forgetting Claims Case 17: Adjustment Determination Form 1293 Case 18: Answering the Phone Case 19: Good News, Bad News, Part 1 Case 20: Good News, Bad News, Part 2 Case 21: Good News, Bad New, Part...
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...Nm Nm Nm Nm Nm Nm Nm Nm Nm Nm Nm Nm Nm Nm Nm Nm Nm Nm Nm Nm Nm Nm Nm Nm Nm Nm Nm Nm Nm Nm Nm Nm Nm Nm Nm Nm Nm Nm Nm Nm Nm Nm Nm Nm Nm Nm Nm Nm Nm Nm Nm Nm Nm Nm Nm Nm Nm Nm Nm Nm Nm Nm Nm Nm Nm Nm Nm Nm Nm Nm Nm Nm Nm Nm Nm Nm Nm Nm Nm Nm Nm Nm Nm Nm Nm Nm Nm Nm Nm Nm Nm Nm Nm Nm Nm Nm Nm Nm Nm Nm Nm Nm Nm Nm Nm Nm Nm Nm Nm Nm Nm Nm Nm Nm Nm Nm Nm Nm Nm Nm Nm Nm Nm Nm Nm Nm Nm Nm Nm Nm Nm Nm Nm Nm Nm Nm Nm Nm Nm Nm Nm Nm Nm Nm Nm Nm Nm Nm Nm Nm Nm Nm Nm Nm Nm Nm Nm Nm Nm Nm Nm Nm Nm Nm Nm Nm Nm Nm Nm Nm Nm Nm Nm Nm Nm Nm Nm Nm Nm Nm Nm Nm Nm Nm Nm Nm Nm Nm Nm Nm Nm Nm Nm Nm Nm Nm Nm Nm Nm Nm Nm Nm Nm Nm Nm Nm Nm Nm Nm Nm Nm Nm Nm Nm Nm Nm Nm Nm Nm Nm Nm Nm Nm Nm Nm Nm Nm Nm Nm Nm Nm Nm Nm Nm Nm Nm Nm Nm Nm Nm Nm Nm Nm Nm Nm Nm Nm Nm Nm Nm Nm Nm Nm Nm Nm Nm Nm Nm Nm Nm Nm...
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...IFRS vs. GAAP Accounting 290 IFRS vs GAAP The world has never been smaller than it is today. Technology has created ways to reach out to the far corners of the world that have never been possible in the past. This has made the transfer of information the easiest and fastest it has ever been. This revelation of information didn’t just make it easier for individuals to connect around the world, but business as well. Internationalization of business has never been stronger throughout the world. Just like different cultures from around the world differ, so do the ways business operate and report their finances. There are two main ways business around the world report their accounting information. The Generally Accepted Accounting Principles (GAAP) is primarily used in the United States and the International Financial Reporting Standards (IFRS) is primarily used in European markets as its accounting system. With the United States looking to join its European counterparts in 2015 to switch to a IFRS system, it’s important for business to understand the similarities and differences between the two accounting systems. In What Ways Does the Format of a Financial Statement Differ? One of the big changes will be the requirements of separating current, non-current assets, and liabilities under the IFRS. The GAAP only recommends that you separate assets, non-current assets, and liabilities but does not require a company to do so. The IFRS requirements...
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...Today is a big day for a very special someone. They are going to become a lifeguard. They have been working on trying to become a lifeguard for almost two full years. This person has a mental disability but has been given a pass to be able work with the city as long as they are not alone. This persons name will not be announced in order to keep their privacy but I am very proud of this person. At the age of nine this person suffered from a severe brain injury while skiing. They went on a skiing vacation with their family to lake Louise during Christmas. While waiting for their parents to get ready, this person and their brother and sister wanted to go on a hill. So they all decided they were going to go up on the sky hill and go down the blue diamond. Just as they were going to go down it their father called them and they went up the gondola. Once at the top this person followed their brother down the hill, ignoring their mother who was calling them to give them instructions on how to go down the hill. The person started to go down the hill and went around a corner and hit a tree. They fell face first. Their father came down and flips the daughter over, whose face was covered in blood. The brother and sister rushed down to the bottom of the hill and go the sky patrol. The sky patrol came to get the girl and put her in an ambulance. The ambulance was not fast enough to save the girls life so they had to call the stars helicopter which brought the girl to the Calgary children’s...
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...CRM- Case analysis Alpen bank Submitted by Team Pandavas (PGPME Group 2) Bhawna Gupta (P131011) Deepak C (P131015) Esha Pandey (P131016) Magdalene (P131021) Shashank (P131032) Overview: Alpen bank is one of the prominent banks headquartered in Zurich. The bank was known in the banking circles with serving mostly affluent clientele. Shopping with cash was a trend that was getting altered soon with the changing conditions of advancement in the European countries and most of them were becoming synonymous with high end customers going for shopping with credit and debit cards, A fact being quoted in the case that in 2006, the bank expected the credit and debit category growing by 35%. Alpen bank was looking at this lucrative proposition of expansion by trying to capture this segment by launching its credit card business in Romania. Romania being a small and low income country offered less possibilities for the growth of credit card business but as the country became the member of European Union it started becoming a lucrative market for the development of such products. The major players operating in credit card business in Romania were Romanian bank for Development having the largest number of customer base (606000 credit cards) while Raifessen bank was the second largest bank in this segment with the credit card utilization standing at 70%. As a result the Alpen Bank was looking for possibilities where they can tap a significant share of credit card business in Romania...
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...TDSB e-Summer School 2015ENG4UE: English University PrepCourse Outline | Teacher: | Contact Information: Adobe Connect Tutorial Time: A regular time will be set up following our first week of classes and we will have Adobe Connect meetings every day. Course Description This course emphasizes the consolidation of the literacy, communication, and critical and creative thinking skills necessary for success in academic and daily life. Students will analyze a range of challenging literary texts from various periods, countries, and cultures; interpret and evaluate informational and graphic texts; and create oral, written, and media texts in a variety of forms. An important focus will be on using academic language coherently and confidently, selecting the reading strategies best suited to particular texts and particular purposes for reading, and developing greater control in writing. The course is intended to prepare students for university, college, or the workplace. Assessment and Evaluation To promote student success, ongoing formative assessment and feedback will be given to students. As required by the Ministry of Education, students will be assessed in the four areas of the achievement chart. The chart below provides percentages for each category. The chart below provides the strands under each assignment will be evaluated. All evaluations are expected on the due date, however, they will be also accepted up and until the ultimate due date at 11:59pm. Given...
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...In the field of information technology, data loss refers to the unforeseen loss of data or information. An occurrence of data loss can be called a Data Loss Event and there are several possible root causes. Backup and recovery schemes are developed to restore lost data. Data loss must be distinguished from data unavailability, such as may arise from a network outage. Although the two have substantially similar effects, data unavailability is temporary while data loss is permanent. Data loss is also distinct from data spill, although the term "data loss" has been sometimes used in those incidents. Data loss incidents can, however, be also data spill incidents, in case media containing sensitive information is lost and subsequently acquired by another party. However, data spills are possible without the data being lost in the originating side. In Information Technology, a backup or the process of backing up refers to making copies of data so that these additional copies may be used to restore the original after a data loss event. The verb form is back up in two words, whereas the noun is backup (often used like an adjective in compound nouns).[1] Backups have two distinct purposes. The primary purpose is to recover data as a reaction to data loss, be it by data deletion or corrupted data. Data loss is a very common experience of computer users. 67% of internet users have suffered serious data loss.[2] The secondary purpose of backups is to recover data from a historical period...
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...------------------------------------------------- Student ePortfolio Guide An ePortfolio is an electronic (web-based) version of a portfolio, similar to what an artist would use to showcase his or her work. By creating an ePortfolio you will have an opportunity to showcase your skills, achievements and learning at ITT Tech in a way that is easily shared with potential employers and others for whom you might want to display your work. As part of your program of study, you will create an ePortfolio and upload at least one assignment from each course taken. Instructors will then view your ePortfolio in order to evaluate these assignments. General Information: * Instructions for creating ePortfolios begin on the next page of this document. You can also access several useful videos on how to create and use ePortfolios here: http://www.foliotek.com/demos (Scroll down to “Presentation – Getting Started”) * You can create multiple portfolios on your ePortfolio account. * Your ePortfolio account includes a file repository where you will store files like course papers, reports, projects, photos, and videos. These files can then be attached to any portfolio page you create. * You can share (show) your portfolio(s) to an individual person, a group, or the general public. Check each of the following to make sure your ePortfolio assignment is ready to be graded: * Upload your assignment to the file repository. Label it by the course number and assignment...
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