...Fundamentals of Cost Accounting 3e William N. Lanen University of Michigan Shannon W. Anderson Rice University Michael W. Maher University of California at Davis FUNDAMENTALS OF COST ACCOUNTING Published by McGraw-Hill/Irwin, a business unit of The McGraw-Hill Companies, Inc., 1221 Avenue of the Americas, New York, NY, 10020. Copyright © 2011, 2008, 2006 by The McGraw-Hill Companies, Inc. All rights reserved. No part of this publication may be reproduced or distributed in any form or by any means, or stored in a database or retrieval system, without the prior written consent of The McGraw-Hill Companies, Inc., including, but not limited to, in any network or other electronic storage or transmission, or broadcast for distance learning. Some ancillaries, including electronic and print components, may not be available to customers outside the United States. This book is printed on acid-free paper. 1 2 3 4 5 6 7 8 9 0 WVR/WVR 1 0 9 8 7 6 5 4 3 2 1 0 ISBN MHID 978-0-07-352711-6 0-07-352711-4 Vice president and editor-in-chief: Brent Gordon Editorial director: Stewart Mattson Publisher: Tim Vertovec Director of development: Ann Torbert Development editor: Emily A. Hatteberg Vice president and director of marketing: Robin J. Zwettler Marketing director: Sankha Basu Marketing manager: Kathleen Klehr Vice president of editing, design and production: Sesha Bolisetty Senior project manager: Susanne Riedell Senior production supervisor: Debra R. Sylvester Interior designer:...
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...| < 120,000 > | < 48,000 > | < 84,000> | | |E.A.T. | 280,000 | 112,000 | 196,000 | |÷ |No. of Ordinary Shares |5,000,000 |3,000,000 |4,000,000 | |( |E.P.S |5.60 |3.73 |4.90 | Implications: Existing shareholders would obtain the higher returns the more of the required $2,000,000 were to be raised by issuing equity. This situation usually arises when achieved E.B.I.T. is below the indifference point E.B.I.T., as is the case with D.T.C. Ltd....
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...Readings MBAHC−4 California College for Health Sciences MBA Health Care Program McGraw-Hill/Irwin abc McGraw−Hill Primis ISBN: 0−390−55313−1 Text: Advanced Financial Accounting, Sixth Edition Baker−Lembke−King Harvard Business School Accounting Cases Corporate Finance, Seventh Edition Ross−Westerfield−Jaffe Harvard Business Review General Management Articles Harvard Business School Finance Cases This book was printed on recycled paper. Finance http://www.mhhe.com/primis/online/ Copyright ©2005 by The McGraw−Hill Companies, Inc. All rights reserved. Printed in the United States of America. Except as permitted under the United States Copyright Act of 1976, no part of this publication may be reproduced or distributed in any form or by any means, or stored in a database or retrieval system, without prior written permission of the publisher. This McGraw−Hill Primis text may include materials submitted to McGraw−Hill for publication by the instructor of this course. The instructor is solely responsible for the editorial content of such materials. 111 FINAGEN ISBN: 0−390−55313−1 Finance Contents Ross−Westerfield−Jaffe • Corporate Finance, Seventh Edition I. Overview 1 1 20 34 34 69 97 129 151 151 192 192 214 214 248 1. Introduction to Corporate Finance 2. Accounting Statements and Cash Flow II. Value and Capital Budgeting 4. Net Present Value 5. How to Value Bonds and Stocks 7. Net Present Value and Capital Budgeting 8. Risk Analysis, Real...
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...fundamentals of cost accounting fourth edition William N. Lanen Shannon W. anderson Michael W. Maher ® accounting The integrated solutions for Lanen/Anderson/Maher’s Fundamentals of Cost Accounting, 4e have been proven to help you achieve your course goals of improving student readiness, enhancing student engagement, and increasing their comprehension of content. Known for its clear and engaging style, the Lanen solution employs the use of real-world scenarios, LearnSmart, and instant feedback on practice problems to help students engage with course materials, comprehend the content, and achieve higher outcomes in the course. Our new Intelligent Response Technology-based content offers students an intelligent homework experience that helps them stay focused on learning instead of navigating the technology. Finally, McGraw-Hill’s adaptive learning component, LearnSmart, provides assignable modules that help students master core concepts and come to class more prepared. LearnSmart with Lanen is an introductory managerial accounting review, providing students with a refresher on these topics for their cost accounting course. PROVEN EFFECTIVE Get Connected. FEATURES Intelligent Response Technology Intelligent Response Technology (IRT) is Connect Accounting’s new student interface for end-of-chapter assessment content. Intelligent Response Technology provides a general journal application that looks and feels more like what you would find in a general ledger...
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...The World is Flat Thomas L Friedman Kq p K To Matt and Kay and to Ron Kq p K Contents How the World Became Flat One: While I Was Sleeping / 3 Two: The Ten Forces That Flattened the World / 48 Flattener#l. 11/9/89 Flattener #2. 8/9/95 Flattener #3. Work Flow Software Flattener #4. Open-Sourcing Flattener #5. Outsourcing Flattener #6. Offshoring Flattener #7. Supply-Chaining Flattener #8. Insourcing Flattener #9. In-forming Flattener #10. The Steroids Three: The Triple Convergence / 173 Four: The Great Sorting Out / 201 America and the Flat World Five: America and Free Trade / 225 Six: The Untouchables / 237 Seven: The Quiet Crisis / 250 Eight: This Is Not a Test / 276 Developing Countries and the Flat World Nine: The Virgin of Guadalupe / 309 Companies and the Flat World Geopolitics and the Flat World Eleven: The Unflat World / 371 Twelve: The Dell Theory of Conflict Prevention / 414 Conclusion: Imagination Thirteen: 11/9 Versus 9/11 / 441 Acknowledgments I 471 Index I 475 Kq p K :::::How the World Became Flat ::::: ONE While I Was Sleeping Your Highnesses, as Catholic Christians, and princes who love and promote the holy Christian faith, and are enemies of the doctrine of Mahomet, and of all idolatry and heresy, determined to send me, Christopher Columbus, to the above-mentioned countries of India, to see the said princes, people, and territories, and to learn their disposition and the proper method of converting them to our...
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...MARKETING 7E People real Choices This page intentionally left blank MARKETING 7E People real Choices Michael R. SAINT JOSEPH S SOLOMON ’ U OLLINS NIVERSITY Greg W. MARSHALL R C OLLEGE Elnora W. THE UNIVERSITY OF SOUTH CAROLINA UPSTATE STUART Prentice Hall Boston Columbus Indianapolis New York San Francisco Upper Saddle River Amsterdam Cape Town Dubai London Madrid Milan Munich Paris Montreal Toronto Delhi Mexico City Sao Paulo Sydney Hong Kong Seoul Singapore Taipei Tokyo Editorial Director: Sally Yagan Editor in Chief: Eric Svendsen Acquisitions Editor: Melissa Sabella Director of Editorial Services: Ashley Santora Editorial Project Manager: Kierra Bloom Editorial Assistant: Elisabeth Scarpa Director of Marketing: Patrice Lumumba Jones Senior Marketing Manager: Anne Fahlgren Marketing Assistant: Melinda Jensen Senior Managing Editor: Judy Leale Project Manager: Becca Richter Senior Operations Supervisor: Arnold Vila Creative Director: Jon Christiana Senior Art Director: Blair Brown Text and Cover Designer: Blair Brown Media Project Manager, Production: Lisa Rinaldi Media Project Manager, Editorial: Denise Vaughn Full-Service Project Management: S4Carlisle Publishing Services Composition: S4Carlisle Publishing Services Printer/Bindery: Courier/Kendalville Cover Printer: Courier/Kendalville Text Font: Palatino Credits and acknowledgments borrowed from other sources and reproduced, with permission, in this textbook appear on appropriate page within text. Microsoft®...
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...MARKETING 7E People real Choices This page intentionally left blank MARKETING 7E People real Choices Michael R. SAINT JOSEPH S SOLOMON ’ U OLLINS NIVERSITY Greg W. MARSHALL R C OLLEGE Elnora W. THE UNIVERSITY OF SOUTH CAROLINA UPSTATE STUART Prentice Hall Boston Columbus Indianapolis New York San Francisco Upper Saddle River Amsterdam Cape Town Dubai London Madrid Milan Munich Paris Montreal Toronto Delhi Mexico City Sao Paulo Sydney Hong Kong Seoul Singapore Taipei Tokyo Editorial Director: Sally Yagan Editor in Chief: Eric Svendsen Acquisitions Editor: Melissa Sabella Director of Editorial Services: Ashley Santora Editorial Project Manager: Kierra Bloom Editorial Assistant: Elisabeth Scarpa Director of Marketing: Patrice Lumumba Jones Senior Marketing Manager: Anne Fahlgren Marketing Assistant: Melinda Jensen Senior Managing Editor: Judy Leale Project Manager: Becca Richter Senior Operations Supervisor: Arnold Vila Creative Director: Jon Christiana Senior Art Director: Blair Brown Text and Cover Designer: Blair Brown Media Project Manager, Production: Lisa Rinaldi Media Project Manager, Editorial: Denise Vaughn Full-Service Project Management: S4Carlisle Publishing Services Composition: S4Carlisle Publishing Services Printer/Bindery: Courier/Kendalville Cover Printer: Courier/Kendalville Text Font: Palatino Credits and acknowledgments borrowed from other sources and reproduced, with permission, in this textbook appear on appropriate page within text. Microsoft®...
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...c MARKETING 7E People real Choices This page intentionally left blank MARKETING 7E People real Choices Michael R. SAINT JOSEPH S SOLOMON ’ U OLLINS NIVERSITY Greg W. MARSHALL R C STUART OLLEGE Elnora W. THE UNIVERSITY OF SOUTH CAROLINA UPSTATE Prentice Hall Boston Columbus Indianapolis New York San Francisco Upper Saddle River Amsterdam Cape Town Dubai London Madrid Milan Munich Paris Montreal Toronto Delhi Mexico City Sao Paulo Sydney Hong Kong Seoul Singapore Taipei Tokyo Editorial Director: Sally Yagan Editor in Chief: Eric Svendsen Acquisitions Editor: Melissa Sabella Director of Editorial Services: Ashley Santora Editorial Project Manager: Kierra Bloom Editorial Assistant: Elisabeth Scarpa Director of Marketing: Patrice Lumumba Jones Senior Marketing Manager: Anne Fahlgren Marketing Assistant: Melinda Jensen Senior Managing Editor: Judy Leale Project Manager: Becca Richter Senior Operations Supervisor: Arnold Vila Creative Director: Jon Christiana Senior Art Director: Blair Brown Text and Cover Designer: Blair Brown Media Project Manager, Production: Lisa Rinaldi Media Project Manager, Editorial: Denise Vaughn Full-Service Project Management: S4Carlisle Publishing Services Composition: S4Carlisle Publishing Services Printer/Bindery: Courier/Kendalville Cover Printer: Courier/Kendalville Text Font: Palatino Credits and acknowledgments borrowed from other sources and reproduced, with permission, in this textbook...
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...In memory of Amos Tversky Contents Introduction Part I. Two Systems 1. The Characters of the Story 2. Attention and Effort 3. The Lazy Controller 4. The Associative Machine 5. Cognitive Ease 6. Norms, Surprises, and Causes 7. A Machine for Jumping to Conclusions 8. How Judgments Happen 9. Answering an Easier Question Part II. Heuristics and Biases 10. The Law of Small Numbers 11. Anchors 12. The Science of Availability 13. Availability, Emotion, and Risk 14. Tom W’s Specialty 15. Linda: Less is More 16. Causes Trump Statistics 17. Regression to the Mean 18. Taming Intuitive Predictions Part III. Overconfidence 19. The Illusion of Understanding 20. The Illusion of Validity 21. Intuitions Vs. Formulas 22. Expert Intuition: When Can We Trust It? 23. The Outside View 24. The Engine of Capitalism Part IV. Choices 25. Bernoulli’s Errors 26. Prospect Theory 27. The Endowment Effect 28. Bad Events 29. The Fourfold Pattern 30. Rare Events 31. Risk Policies 32. Keeping Score 33. Reversals 34. Frames and Reality Part V. Two Selves 35. Two Selves 36. Life as a Story 37. Experienced Well-Being 38. Thinking About Life Conclusions Appendix Uncertainty A: Judgment Under Appendix B: Choices, Values, and Frames Acknowledgments Notes Index Introduction Every author, I suppose, has in mind a setting in which readers of his or her work could benefit from having read it. Mine is the proverbial office watercooler, where opinions are shared and gossip is exchanged. I...
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...Unleashing the Ideavirus 1 www.ideavirus.com Unleashing the Ideavirus By Seth Godin Foreword by Malcolm Gladwell ©2000 by Do You Zoom, Inc. You have permission to post this, email this, print this and pass it along for free to anyone you like, as long as you make no changes or edits to its contents or digital format. In fact, I’d love it if you’d make lots and lots of copies. The right to bind this and sell it as a book, however, is strictly reserved. While we’re at it, I’d like to keep the movie rights too. Unless you can get Paul Newman to play me. Ideavirus™ is a trademark of Do You Zoom, Inc. So is ideavirus.com™. Designed by Red Maxwell You can find this entire manifesto, along with slides and notes and other good stuff, at www.ideavirus.com. This version of the manifesto is current until August 17, 2000. After that date, please go to www.ideavirus.com and get an updated version. You can buy this in book form on September 1, 2000. This book is dedicated to Alan Webber and Jerry Colonna. Of course. Unleashing the Ideavirus 2 www.ideavirus.com STEAL THIS IDEA! Here’s what you can do to spread the word about Unleashing the Ideavirus: 1. Send this file to a friend (it’s sort of big, so ask first). 2. Send them a link to www.ideavirus.com so they can download it themselves. 3. Visit www.fastcompany.com/ideavirus to read the Fast Company article. 4. Buy a copy of the hardcover book at www.amazon.com/exec/obidos/ASIN/0970309902/permissionmarket. 5...
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...CALIFORNIA CALIFORNIA An Interpretive History TENTH EDITION James J. Rawls Instructor of History Diablo Valley College Walton Bean Late Professor of History University of California, Berkeley TM TM CALIFORNIA: AN INTERPRETIVE HISTORY, TENTH EDITION Published by McGraw-Hill, a business unit of The McGraw-Hill Companies, Inc., 1221 Avenue of the Americas, New York, NY 10020. Copyright © 2012 by The McGraw-Hill Companies, Inc. All rights reserved. Previous editions © 2008, 2003, and 1998. No part of this publication may be reproduced or distributed in any form or by any means, or stored in a database or retrieval system, without the prior written consent of The McGraw-Hill Companies, Inc., including, but not limited to, in any network or other electronic storage or transmission, or broadcast for distance learning. Some ancillaries, including electronic and print components, may not be available to customers outside the United States. This book is printed on acid-free paper. 1234567890 QFR/QFR 10987654321 ISBN: 978-0-07-340696-1 MHID: 0-07-340696-1 Vice President & Editor-in-Chief: Michael Ryan Vice President EDP/Central Publishing Services: Kimberly Meriwether David Publisher: Christopher Freitag Sponsoring Editor: Matthew Busbridge Executive Marketing Manager: Pamela S. Cooper Editorial Coordinator: Nikki Weissman Project Manager: Erin Melloy Design Coordinator: Margarite Reynolds Cover Designer: Carole Lawson Cover Image: Albert Bierstadt, American (born...
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...___________________________ LIVING HISTORY Hillary Rodham Clinton Simon & Schuster New York • London • Toronto • Sydney • Singapore To my parents, my husband, my daughter and all the good souls around the world whose inspiration, prayers, support and love blessed my heart and sustained me in the years of living history. AUTHOR’S NOTE In 1959, I wrote my autobiography for an assignment in sixth grade. In twenty-nine pages, most half-filled with earnest scrawl, I described my parents, brothers, pets, house, hobbies, school, sports and plans for the future. Forty-two years later, I began writing another memoir, this one about the eight years I spent in the White House living history with Bill Clinton. I quickly realized that I couldn’t explain my life as First Lady without going back to the beginning―how I became the woman I was that first day I walked into the White House on January 20, 1993, to take on a new role and experiences that would test and transform me in unexpected ways. By the time I crossed the threshold of the White House, I had been shaped by my family upbringing, education, religious faith and all that I had learned before―as the daughter of a staunch conservative father and a more liberal mother, a student activist, an advocate for children, a lawyer, Bill’s wife and Chelsea’s mom. For each chapter, there were more ideas I wanted to discuss than space allowed; more people to include than could be named; more places visited than could be described...
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