February 2013 ACCT 102 Managerial Accounting Oil Refinery: A Typical Example for the use of Process Costing Objectives ☯To understand what is process costing ☯To understand the physical flow and basic entries in a process costing system ☯To be able to calculate the production cost able in a process costing system by using the the Weighted Average method 1 Comparison of Job-Order Costing and Process Costing JobJob-order costing The oil refining process starts with a fractional
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able to function and communicate‚ but it is also a structure that can greatly affect the body and its functions if damaged. The brain is at risk of damage in most situations such as accidents or disease‚ but one of the greatest events in life that have a huge risk of brain damage are contact sports. Four brain structures that can be affected by a sports related injury to the head are the cerebellum‚ hippocampus‚ amygdala‚ and thalamus. These structures at risk of being damaged because they are in the
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INFORMATION SYSTEMS & DATABASES INFORMATION SYSTEMS Information systems perform a set of information processes requiring participants‚ data/ information and information technology. The processes are collecting‚ analysing‚ organising‚ processing‚ storing/ retrieving‚ transmitting/ receiving and displaying. CHARACTERISTICS OF INFORMATION SYSTEMS Information systems are created to provide access to information for an organisation or individual and have the following characteristics: • ORGANISATION
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WHAT IS HUMAN INFORMATION PROCESSING (HIP)? People are active‚ dynamic systems capable of great flexibility in the ways they choose to handle and transform information. From the HIP perspective‚ the human mind is understood as a system that processes incoming information from the environment. HIP is an abstraction of the set of processes involved in several aspects of human behavior including problem solving and decision making in both everyday and professional environments. This system can
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INFORMATION PROCESSING THEORY Information processing is a cognitive theoretical framework that focuses on how knowledge enters and is stored and retrieved from our memory. Cognitive psychologists believed that cognitive process influenced the nature of what is learned. They considered learning as largely an internal process‚ not an external behavior change (as behavior theorist thought). They looked into hoe we receive‚ perceive‚ store and retrieve information. They believed that
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Structure and language Structure Quickdraw has four stanzas of four lines each‚ two of which are joined by enjambment‚ where one line carries on into the next. There is no rhyme scheme or regular rhythm. The poem is largely written in free verse. Language Quickdraw plays on imagery associated with western (cowboy) films‚ as the title suggests. "Gunslingers" is a term used in the western to describe those who fight with guns‚ often shooting from the hip. The poem starts by replacing weapons
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Lecture 13: Edge Detection c Bryan S. Morse‚ Brigham Young University‚ 1998–2000 Last modified on February 12‚ 2000 at 10:00 AM Contents 13.1 Introduction . . . . . . . . . . . . . . 13.2 First-Derivative Methods . . . . . . . 13.2.1 Roberts Kernels . . . . . . . . . 13.2.2 Kirsch Compass Kernels . . . . 13.2.3 Prewitt Kernels . . . . . . . . . 13.2.4 Sobel Kernels . . . . . . . . . . 13.2.5 Edge Extraction . . . . . . . . . 13.3 Second-Derivative Methods . . . . . . 13.3.1 Laplacian Operators
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Morphological image processing Mathematical morphology (MM) is a theory and technique for the analysis and processing of geometrical structures‚ based on set theory‚ lattice theory‚ topology‚ and random functions. MM is most commonly applied to digital images‚ but it can be employed as well on graphs‚ surface meshes‚ solids‚ and many other spatial structures. Topological and geometrical continuous-space concepts such as size‚ shape‚ convexity‚ connectivity‚ and geodesic distance‚ were introduced
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Rural Entrepreneurship through Agro-Processing Industries Mrs. P. Geetha‚ Lecturer in Economics‚ Sri GVG Visalakshi College for Women‚ Udumalpet‚ TamilNadu‚ India In India there are about 6.3 million villages and 340 million workers in rural unorganized sector who contribute 60% of national income. About 75% of populations who live in villages have to utilize the village resources. In rural areas mainly three types of economic activities are being undertaken. These activities are: primary
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customers. In relation to the above task‚ answer each of the following questions in no more than 50 words. 1. What kind of Word document should you create for the above task? Can you suggest a suitable template to use and say what style / tone of language would be most appropriate to use? A letter template would be the most suitable for this task with a simple and professional tone. I would suggest a business letter template‚ leaning towards sales and/or marketing. I may need to adapt the letter
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