...Small Business Management | | | | Table of Contents Question 1: 3 Full Absorption Costing: 3 Direct Costing: 3 Question 4: 6 ACCION USA Small Business Loans: 7 Mississippi Capital Access Loan Program 7 Ohio Mini-Loan Guarantee Program 8 Iowa Target Small Business Assistance Program: 9 Montana Indian Equity Fund: 9 Question 3: 9 Bibliography 12 Question 1: In the field of accounting, there are two different ways of allocating production and other costs to products and services. Full Absorption Costing: It is a managerial accounting cost method of expensing all the costs to products and services. Under this approach, products and services are charged with all the prime costs as well as fixed overheads. All the fixed manufacturing overheads are divided amongst products and services based on number of units of products produced, number of units of labor used or amount of administrative expenses incurred on respective products/services. Generally Accepted Accounting Principles (GAAP) requires it for external reporting purposes. It helps in calculation of taxes and generating sales reports. It is an important technique to determine whether retail prices of a company reflect its full absorption costs. It is also important for such companies, which do not have deep pockets, and allocating all the overhead costs on products/services is extremely necessary to determine cost of their products. Direct Costing: It is a technique more suitable for internal...
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...THE CONCEPT OF ANGER IN ENGLISH AND LITHUANIAN AND ITS TRANSLATION MASTER THESIS Research Adviser: Dr. L. Stankevicien_ CONTENTS Introduction ………………………………………………………………………………………3 I. The Review on the Emotion Lexis Research ……………………………………………….….6 II. Linguistic Expression of the Concept and Principles of Its Contrastive Analysis……………12 1. Concept as an Object of Cognitive Linguistics ………………………………………...12 2. Specifity of Emotion Concepts …………………………………………………………16 3. Cognitive Theory of Metaphor and Its Application in Comparative Researches……….19 III. The Levels of the Analysis of the Concept of Anger and the Peculiarities of Its Translation……………………………………………………………………………………….25 1. Lexicographical Level…………………………………………………………………...25 2. The Level of Scenario of Prototypical Situation………………………………………...33 2.1. The Cause of Anger……………………………………………………………...34 2.2. The Manifestation of Anger……………………………………………………...37 2.3. The Attempt at Controlling Anger……………………………………………….42 2.4. The Loss of Control……………………………………………………………...45 2.5. The Retribution…………………………………………………………………..49 3. The Level of Conceptual Metaphors and the Peculiarities of Translation of the Concept of Anger…………………………………………………………………………………….50 3.1. ANGER IS A HOT FLUID IN A CONTAINER ……………………………….53 3.2. ANGER IS HEAT……………………………………………………………….58 3.3. ANGER IS FIRE………………………………………………………………...60 3.4. ANGER IS A LIVING BEING………………………………………………….63 3.5. ANGER IS AN OPPONENT IN A STRUGGLE……………………………….65 3.6. ANGER...
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