...•HEG Neuchâtel & Yverdon •lundi 16 mai 2011 Comptabilité ANALYTIQUE Renaud Giroud EMBA – Printemps 2011 •Printemps 2011 – HEG Yverdon & Neuchâtel •EMBA – Introduction à la Comptabilité Analytique •1 •EMBA – Introduction à la Comptabilité Analytique •2 • © Renaud Giroud 2011 •1 •HEG Neuchâtel & Yverdon •lundi 16 mai 2011 Présentation 1. Enseignant 2. Participants •EMBA – Introduction à la Comptabilité Analytique •3 Descriptif du module Objectifs Comprendre quelques principes généraux de la comptabilité analytique Etablir le lien entre la comptabilité analytique et la comptabilité générale Mots-clés comptabilité analytique / comptabilité générale coûts complets / coûts partiels frais fixes / variables – Point mort Evaluation 1 examen écrit / crédits EMBA (?) • © Renaud Giroud 2011 •2 •HEG Neuchâtel & Yverdon •lundi 16 mai 2011 Programme 1 2 3 4 • © Renaud Giroud 2011 Compta Générale / Compta de Gestion Retraitement des Comptes & Réserves Latentes Coûts Complets par Nature Décompte d’Exploitation Analytique Ventilation des Coûts Indirects Nature / Sections / Porteurs •EMBA – Introduction à la Comptabilité Analytique •5 Programme Coûts Partiels Coûts Fixes / Variables Marge de Contribution & Point Mort Budget Flexible Analyse des Ecarts •EMBA – Introduction à la Comptabilité Analytique •6 •3 •HEG Neuchâtel & Yverdon •lundi 16 mai 2011 Bibliographie • • • • • Chardonnens:...
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...After lighting struck the wooden roof of the cathedral, it burst into flames and quickly spread throughout the village, causing extensive damage to both the cathedral and the village. The villagers of Chartres believed the storm was divine punishment from the Virgin Mary and turned to the bishop for answers. The current bishop of the time, Bishop Renaud, claimed the destruction of the cathedral was the Virgin Mary commanding a more fitting and extravagant cathedral. Bishop Renaud promises the people of Chartres that the new cathedral would be the tallest and most beautiful in order to form a stronger connection with their world and heaven. Bishop Renaud also knew the construction of an extravagant cathedral was crucial, not only to please God, but to reestablish the power of the Catholic Church. Fortunately, the foundation of the cathedral was not damaged so reconstruction could begin sooner than expected. Bishop Renaud quickly appointed a master builder to create blueprints for the building and oversee construction. Shortly after the master builder was hired, reconstruction commenced in 1194, not even a year after the fire ravaged the cathedral and...
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...stretching exercises such as touching the toes and holding the stretch for a minimum of 10 seconds will improve flexibility. Having good flexibility will allow for less injuries and faster recoveries from strenuous work-outs. Grip strength measures overall body strength. This was also measured during the first week of class and my rating was superior with a score of 43 kgs. in my dominant hand. According to Professor Renaud, “a healthy adult should perform 1 set of 8-12 reps on 8-10 machines”. Those numbers can vary depending upon the reference. According to Incledon (2005) a healthy adult performing a moderate workout should do 3-4 sets of 8-10 reps on a variety of at least 5 machines or free weights. Muscular strength and endurance are important in everyday life because it not only makes you look better, but you simply feel better knowing you are improving and extending your life. Body fat is the amount of fat in a person’s total body weight. Lean body weight is everything in your body minus the fat. According to Professor Renaud, the average body fat percentage for a woman my age is between 24-27.9%. My body fat percentage is 25%. These numbers can fluxuate slightly depending on the source. According to Coopersmith (2006) the...
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...19th, April, 2011 Teacher: Mr. Kowgier Mao Zhengquan (Darius) Title: fear of death “Men fear death as children fear to go in the dark.” (Bacon). Children are scared of the dark because it always gives you the feeling of death. This feeling is the fear of the unknown. In Charles Harrison’s Generals Die in Bed, lots of soldiers must face this fear because they can be killed at anytime in the war. In contrast, they have to hide their fear as much as possible because their strength shows the power of their country. When they cannot hide anymore, their fear comes out in three different ways: begging others, crying to release the pressure, and running away from the war. They do these things to survive the cruelty of war. This cruelty pressures the soldiers until they finally break and show their true emotion. When soldiers face death, they can do anything to survive, even beg their enemies. To begin with, during the raid on German trenches, the protagonist lunges Karl, a German soldier, by his bayonet. Karl shrieks lots of times and he wants to stop the pain, so he helps the protagonist to withdraw the rifle with piteous eyes (Harrison, pg62). Karl knows that he will die but he does not want to suffer from the pain. He is afraid of dying painfully, as a result he chooses to express his fear and beg the enemy to pull off the bayonet. His reaction shows that he is tired of pretending to be strong; he just wants to release his pain and fear before death. Also, the...
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...confidentiality. In order to play a role in prevention it’s important for a person to disclose and disclosure is a way to open up to the HIV epidemic. A lot of research has been done and there are many current articles available to read. I have chosen three articles about the research done and its affects on HIV/AIDS patients who are reluctant to disclose they have HIV/AIDS. HIV/AIDS Patients Reluctant To Tell Partners Reluctance for HIV patients to tell their partners about positive test results is becoming a more common ethical problem. New York City Department of Health and Mental Services had a great idea in a study I read about in which field testing combined with counseling promoted the patient to tell their partner. According to (Renaud, T. C., Wong, M. R., Bocour, A., Udeagu, C. N., Pickett, L., Alt, E. N., & ... Begier, E. M. (2011) the studies on disclosure that were reviewed showed that, first although that disclosure is difficult, people keep their HIV status completely secret. Levels of disclosure are generally low, but middle levels are documented among certain populations.” Pregnant women were more likely the ones to disclose their HIV/AIDS status. Proposed Solutions Solutions that I would propose would be implemented would be for example field testing using the rapid test. The OraSure HIV-1 test is found conventional and tests operationally simpler and better to the field environment (Obermeyer, C., Baijal, P., & Pegurri, E. (2011). Specimens can be...
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...Aboriginals and Torres Strait Islanders | April 3 2016 | | | Introduction Australian Aboriginals and Torres Strait Islanders are one the oldest communities of the Australia. About sixty-eight percent of Aborigines and Torres Strait Islanders live in the urban area of Australia like Queensland and New South Wales. Rest of the population resides in the remote areas of Australia. The recent surveys show that the population of aborigines and Torres Strait Islander are having a serious health issue of increasing mental illness (Busfield, 2012). Also, the rate of suicide is getting high amongst them. These people have a traditional view towards their health; they don’t just associate it with a person, but with the whole community and spiritual, social and emotional well-being of the whole community. The Australian Government and the health department are working hard to overcome the problem of mental disorder and high rate of suicide amongst the Aboriginals and Torres Strait Islanders (Whitlock, Wyman & Moore, 2014). Factors that are associated with mental disorder and suicide When a person is socially and emotionally unwell, and there is a remarkable change of behavior and thinking it is known as mental illness. According to a health survey in 2008, about thirty-one percent of Aborigines and Torres Strait Islanders aged above fifteen years were suffering from psychological distress of high level. Which was twice in comparison to non-aboriginals. This survey measured...
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...1. Discuss the importance of the eight items listed in the check list of operating budget in Exhibit 15-3 on page 184 from the textbook. 2. Compare and criticize capital budgeting methods? Which method do you recommend for use? Explain why? An operating budget consists of the known expenses, expected future costs, and forecasted income over the next year (Bradford, 2015). The eight items listed on the check list are important for managers to consider when reviewing an operating budget in order to properly evaluate the financial performance of the organization. There is not a single correct way to prepare an operating budget, and its development depends on several individual factors of the organization. For example, a static budget is based on a single level of operations and the budgeted expense amounts never change. Static budgets can be used to plan and set goals. A flexible budget projects expenses at various levels of activity, and is adjusted to the actually level of output reached during the period. Flexible budgets can be used to review previous performance of difference volumes. It is important that a manager is able to understand whether the budget is either static or flexible. If a cost is fixed, it does not change even if the volume changes. Variable costs increase or decrease proportionally to the volume change. A manager needs to know whether a budget’s costs are considered fixed or variable (Baker & Baker, 2014). Cash flow reporting is an important tool...
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...avant-garde does not typically generate the profits earned by its musical, visual, and literary counterparts. Most artists who have produced avant-garde films have had to rely on other artistic media as a source of income, including Andy Warhol (American, 1928–1987).1 However, there are several films that have crossed over into the realm of mainstream cinema, and have been both financially successful as well as stylistically influential. This article focuses on German Expressionism, one of the earliest artistic genres to influence filmmaking, and one that arguably paved the way for many other avant-garde styles and techniques. Walter Reimann & Hermann Warm, Le docteur à la foire (from The Cabinet of Dr. Caligari) (1919). Sold at Binoche Renaud-Giquello & Associés. German Expressionism is an artistic genre that originated in Europe in the 1920s, and is broadly defined as the rejection of Western conventions, and the depiction of reality that is widely distorted for emotional effect. Heavily influenced by artists such as Vincent van Gogh, Edvard Munch, and El Greco, Expressionists were less concerned with producing aesthetically pleasing compositions as they were with creating powerful reactions to their work through the use of bright, clashing colors,...
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...Drug Activity and Rehabilitation in Texas Prisons Amy Garza COM/172 June 30, 2014 Carrie Kendall Drug Activity and Rehabilitation in Texas Prisons The state of Texas has over 40 state prisons, and over 15 state jails. Among these facilities 30% of incoming inmates in 2011 were sentenced for drug offenses. While serving time in Texas prisons, some inmates resume their illegal drug activity for many reasons and refuse rehabilitation. Oddly enough, “the state of Texas has one of the lowest drug treatment admission rates, but one of the highest incarceration rates in the country” (Dunklee, Leete, J.D., & Renaud, M.S.S.W, 2013). These facts express how drug activity, both in and out of prison, is an ongoing dilemma. Rehabilitation programs are offered but inmates cannot be forced to open up to such teachings. The system serves as a revolving door for illegal drug use and trade. There are many reasons why people become involved with illegal drug activity behind bars. One of the most popular reasons why inmates continue to break the law is because of money. Statistics show that over 58% of men incarcerated in Texas are fathers. Assuming that most inmates lie about such facts on government surveys, it is estimated that the true number of incarcerated men who have children is much higher. “These men are used to selling drugs, or other such fast money schemes. To think that they will be satisfied with a high school diploma and the financial security it offers is ludicrous”...
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...Les mythes étiologiques et la philosophie Qu’est ce que l’ étiologie ? Tout d’abord, intéressons nous aux origines de ce terme. Etiologie tire ses racines du latin aetologia , la recherche, l’exposition des causes. Aujourd’hui ce terme est utilisé en milieu médical, cette partie de la médecine traite les causes des maladies et non les effets ( exemple des médecines alternatives tel que la chromothérapie ou la sonothérapie, couleur et son ). En biologie on utilise ce terme pour désigner la genèse d’un organe ou fonction d’un être vivant, et en philosophie cela concerne l’ensemble des causes d’un phénomène. En tout domaine, on retrouve cet aspect de genèse, la cause première. Pour illustrer ce terme, Rudyard Kipling est un excellent exemple. Il est d’ailleurs l’auteur du livre de la jungle qui reprend plusieurs concepts de la mythologie Hindouiste qui était une source d’inspiration pour lui. Mais il est aussi l’auteur de « Just So Story », une collection qui regroupe plusieurs petits contes pour enfant expliquant les causes de certains phénomènes ou situation. Je vais citer l’exemple de l’éléphant, « Pourquoi les éléphants ont-ils une longue trompe ? ». C’est l’histoire d’un petit éléphant très curieux, à force de curiosité et persévérance sa trompe évolue et grandit, ce qui lui ouvre la porte à de nombreuses possibilités ( voir annexe ) Dans cet exemple reprenant le principe de l’étiologie, Rudyard Kipling crée une histoire ancré dans le monde réel, car il reprend...
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...person imprisoned for one year is unbelievable. The average cost to house an inmate in California over one year is $47,102. (Brown, 2009) In Wisconsin that number is $31,806, much closer to the national average. (National institute of corrections, 2008) Think of all the money that could be saved by referring non violent offenders to rehabilitation instead of putting them in jail. Even with all the spending done each year on inmates, they are just as likely to commit a crime when they get out. According to a bureau of justice statistics report “Within 3 years of their release from prison, about 7 in 10 nonviolent releasees were rearrested for a new crime, nearly half were reconvicted, and more than a quarter were returned to prison.” (Renaud, 2002) Case after case has proven that jail time is not a sufficient deterrent for many offenders, especially...
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...investment. The Article IV in Corporate Law of china also regulate the shareholder’s rights. There are widespread debates and discussions about the characteristics of stock ownership for it’s significance to solve the problems with in the government-owned enterprise and the shared corporation, especially after the reformation in 1990s.The community rights theory holds most supporters, and it’s being taken as a popular theory. General summary and superiority of community rights theory This theory holds the view that the identity of community member in profit community is the fundamental prominent of shareholder’s rights, namely that shareholder’s rights is one of the community rights. The community rights theory was proposed by German scholar Renaud in 1875, and it divided into two main streams(single rights theory and the collective rights theory), acting as a significant academic theory in the continental legal system. The nature of equity always links to the characteristics of corporation property rights. All the investors gather their capitals to form the corporation, thus consisting of corporation property rights, the shareholder gets equity according to their donating. The equity and the...
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...Peace like a River Essay Test By Bastian Renaud Mazarguil Courage, what is courage, courage is something that is key to life where it is a test, and people have to show courage for the sake of something meaningful that is worthy. In this book there is a lot of courage. From protecting family members from death to helping each others out of jail. This Book is called peace like a river by Leif Enger. This story takes place in North Dakota in the sixties, it is about a kid called Reuben who is the product of the first of his father's seven miracles. Why is it important to be courageous, which was...
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...Reading reflection: Week 10 Seeking a Pedagogy of Difference: What Aboriginal Students and their Parents in North Queensland Say About Teaching and their Learning, written by Brian Ellis Lewthwaite, Barry Osborne, Natalie Lloyd, Helen Boon, Linda Llewellyn, Tammi Webber, Gail La n, Megan Harrison, Cathy Day, Codie Kemp, and Jennifer Wills, is a study that presents the outcomes of the first phase of a three phase research initiative where Aboriginal students and community members expressed their views of the characteristics of effective teachers and effective teaching. Considering that the national education discourse in Australia is monopolised by discussion on teaching and teacher quality, they problematize this discourse based upon what members of the local Aboriginal community assert as characteristics of effective teachers and their practice. The overall aim of this research was determined by the Diocese of Townsville Catholic Education’s aspiration to better inform their educators in seeing the realisation of Aboriginal and Torres Strait objectives for education in the practice of teachers within the district. The initial intent of this North Queensland Catholic Education initiative is to respond to the critical awareness of the possible injustice such as education, that historically and disputably, currently, marginalises Aboriginal and Torres Straight Islander students through the classroom pedagogies influencing their learning (Dunn, 2001). The first project of importance...
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...Financial Market Homework 1 For 09/30/2014 Azizi Nabil , Ferrary Alexandra , Seneclauze Pierre , Renaud Gigou Review Question (5) : 5. List and explain the three financial factors that influence the value of a business. The three factors that affect the value of a firm's stock price are cash flow, timing, and risk. The Importance of Cash Flow: In business, cash is what pays the bills. It is also what the firm receives in exchange for its products and services. Cash is therefore of ultimate importance, and the expectation that the firm will generate cash in the future is one of the factors that gives the firm its value.(page 9-10) The Effect of Timing on Cash Flows: Owners and potential investors look at when firms can expect to receive cash and when they can expect to pay out cash. All other factors being equal, the sooner companies expect to receive cash and the later they expect to pay out cash, the more valuable the firm and the higher its stock price will be.(page 9-10) The Influence of Risk: Risk affects value because the less certain owners and investors are about a firm's expected future cash flows, the lower they will value the company. The more certain owners and investors are about a firm's expected future cash flows, the higher they will value the company. In short, companies whose expected future cash flows are doubtful will have lower values than companies whose expected future cash flows are virtually certain.(page 9-10) Problem (1-3); ...
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