CRIPPLING COST Every spring high school students across the country celebrate over recently received acceptance letters to college. The thought of attending a top American institution is thrilling for young scholars‚ and with a letter of admission the dream is almost a reality. Parents are often less enthused since they know college in this country is far from cheap. For many families the cost of higher education is a large hurdle on the road to success. Over the last 30 years the cost of private
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P1 – Describe the type of business‚ purpose and ownership of two contrasting businesses. For this task I have been asked to select two contrasting businesses‚ which include both profit and non-profit sectors and some variation in size. I have been asked to focus on the type and form of the businesses‚ the purpose of the businesses and the extent of owner’s liability. I intend to briefly give a background of the businesses; this will be followed by paragraphs explaining: the type and form of the
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Types of pollution Pollution is the presence of damaging and dangerous substances‚ mostly a contaminant or toxin‚ which causes damaging impacts to the living organisms and its surrounding (All-recycling-facts.com‚ 2011). Pollutions are classified into four major types and they are land pollution‚ water pollution‚ sound pollution and air pollution (see Figure 1). The first type of pollution is land pollution. Land pollution occurs when contaminant or toxin is spread and placed on the land. “Land
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process. 2. Allocate joint product costs according to the benefits-received approaches and the relative market value approaches. 3. Describe methods of accounting for by-products. 4. Explain why joint cost allocations may be misleading in management decision making. 5. Discuss why joint production is seldom found in service industries. This chapter describes the joint production processes and their outputs—joint products and by-products. Several methods are developed to allocate joint costs to joint
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January 24‚ 2014 First Fruits Christian Academy Student Information System Proponents: Dela Cruz‚ Christian A. Ocaya‚ John Dale A. Pradia‚ John Rey R. INTRODUCTION Technology nowadays is no doubt a need and a big help to us in every aspect of our daily activities. In order to do things faster‚ easier and better‚ we go with using technologies. As we can see‚ technology has now become the foundation of every human activity and with the aid of technology we can do tasks with less
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Sunk costs are costs that are irrecoverable. It’s something that you already spent and that you won’t get back‚ regardless of future outcomes. And remember that the greatest example of sunk cost you pay is with your own time‚ and which you will not be able to recover: all that you lived up until now is gone — you just can’t reclaim that time. Stop clinging to the past and make the most of your life right now. One of the most important lessons about economic costs is that sunk costs are sunk
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Cost Methods ACC/561 September 4‚ 2013 Cost Methods Absorption costing is a process in which you relate a portion of your fixed overhead costs to the manufacturing product cost. This process will be done on a per unit term. Divide the fixed costs by the number of units manufactured and sold over the period of the term. This will give you the cost of per unit for the amount made and the amount. With the variable costing unlike the absorption costing you will use the fixed
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Transaction Cost Analysis as Framework According to TCA‚ a transaction is the transfer of goods or a service and the analysis of transactions emphasizes on achieving efficiency in their administration (Rindfleisch & Heide 1997). Firm is a particular form of organization for administering transactions between one party and another and is characterized as a managerial hierarchy. In contrast‚ market governance is characterized as transaction taking place without managerial oversight. Firms exist
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Perhaps the most striking face about natural disasters in relation to AIS controls is that A) There are a large number of major disasters every year. B) Losses are absolutely unpreventable. C) Many companies in one location can be seriously affected at one time by a disaster. D) Disaster planning has largely been ignored in the literature. 2. Which of the following best describes lapping? A) Applying cash receipts to a different customer’s account in an attempt to conceal previous thefts of cash receipts
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WEIGHTED AVERAGE COST OF CAPITAL FOR DELL COMPUTER 1) From the SEC website‚ the balance sheet of Dell Computer reveals a Book value of debt = $3‚394‚000‚000 and Book value of equity = $4‚625‚000‚000 The same balance shows the breakdown of the long-term debt (book values) in table 1. Table 1 Coupon Rate (%) Maturity Book Value (Face Value in million $) 3.38 06/15/2012 400 4.70 04/15/2013 599 5.63 04/15/2014 500 5.65 04/15/2018 499 5.88 06/15/2019 600 7.10 04/15/2028 396 6
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