CASH FLOW DIRECT/INDIRECT 1. Given the following information and using the indirect method prepare the Cash Flows from Operating Activities section of the statement of cash flows. End of Year Beginning of Year Change Cash 23‚500 37‚400 (13‚900) Accounts receivable (net)
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decreased. | 5. | Sales are $500‚000 and variable costs are $350‚000. What is the contribution margin ratio? | A) | 43%. | B) | 30%. | C) | 70%. | D) | Cannot be determined because amounts are not expressed per unit. | 6. | Barcelona Bagpipes produces two models: Model 24 has sales of 500 units with a contribution margin of $40 each; Model 26 has sales of 350 units with a contribution margin
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CHAPTER 12 PRICING DECISIONS AND COST MANAGEMENT 12-1 The three major influences on pricing decisions are 1. Customers 2. Competitors 3. Costs 12-2 Not necessarily. For a one-time-only special order‚ the relevant costs are only those costs that will change as a result of accepting the order. In this case‚ full product costs will rarely be relevant. It is more likely that full product costs will be relevant costs for long-run pricing decisions. 12-3 Two examples of pricing decisions with
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businessdictionary‚ the definition of rational decision-making is “A method for systematically selecting among possible choices that is based on reason and facts. In a rational decision making process‚ a business manager will often employ a series of analytical steps to review relevant facts‚ observations and possible outcomes before choosing a particular course of action.” (http://www.businessdictionary.com/definition/rational-decision-making.html#ixzz1qB5Xt9Cm) A rational decision making process is defined
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McDonaldization is the idea that our society is becoming more efficient and more fast paced. Rational systems can be defined as "unreasonable‚ dehumanizing systems that deny the humanity‚ the human reason‚ of the people who work within them or are served by them".1 Today there are many types of businesses that are increasingly adapting the same values and principles of the fast-food industry to their needs. Rational systems are dehumanizing our society and seem to be even more irrational than convenient
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Emotional and Rational Appeals Abstract In many studies‚ data has been led to suggest that rational messages may encourage the generation of content based cognitive responses and lead to attitudes heavily influenced by these cognitions. Studies have also led to suggest that people in negative moods are affected by the quality of persuasive messages. Using manipulations techniques‚ bad mood may result in a different interpretation of anything from a verbal argument to a literal message. Even though
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Introduction Rational drug design is a process essentially finding out how an infective agent works against a cell and using that information to design a drug that prevents the infective agent from being able to do what it does. Influenza viruses are continually changing into new strains. The proteins in their outer layer change continually. Our bodies learn to defend against one influenza virus‚ but the next time we are infected with an influenza virus it is different from the previous one and
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competitive global market‚ DMC will face many challenges in choosing a strategic plan for the next five years. The current strategic plan includes a goal of increasing electronic component sales while establishing a more stable sales pattern and margins‚ but this goal is not going well. Grant passed the challenge on to his functional VPs‚ but he knows he has to keep a hand in to guide the overall direction and be able to sell the chosen direction to the board of directors. All functional areas in
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Rational persuasion is the most effective and most commonly applied influence tactic. It is the use of facts‚ data‚ and logical argument to convince and influence another person. The behavior that could be involved in this case is previous research of the information and being able to present it clearly and with confidence. Thursday I had an appointment with Joe Battaline from the Smith Career Center in order to get the paperwork to register and approval to create my own internship. During the
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Visualize with Rational Software Architect Create and transform a UML 2.0 model into code Skill Level: Introductory Eric Long (elong@us.ibm.com) Software Engineer IBM 21 Mar 2006 Rational Software Architect virtually teems with visual tools to handle a number of development tasks. Of most interest to developers are UML modeling‚ design patterns‚ and UML-to-code transformations. After completing this tutorial‚ you will know how to create a UML model‚ apply a design pattern to that model‚ and
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