have done above is a “full-cost” analysis. This is in contrast to a “direct-cost” analysis that ignores overhead costs. Is full cost the right metric for job profitability and customer profitability? What assumptions are we making about the variability of overhead costs when we do a “full-cost” analysis? By allocating the overhead costs to jobs and customers there is an implicit assumption that these are variable with the cost driver. In reality‚ some of the overhead costs are fixed‚ at least in the
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Center for Effective Organizations HUMAN RESOURCES AND SUSTAINED COMPETITIVE ADVANTAGE : A RESOURCE-BASED PERSPECTIVE CEO PUBLICATION G 93-19 (239) P ATRICK M. WRIGHT Texas A&M University G ARY C. MCM AHAN University of Southern California ABAGAIL MCWILLIAMS Texas A&M University November 1993 C e n t e r for Ef f e c t i v e O r g a n i z a t i o n s - M a r s h a l l S c h o o l o f B u s i n e ss U n i v e r s i t y o f S o u t h e r n C a l i f o r n i a - L o s A n g e l
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Shortly after‚ In November 2000‚ D.Wayne Osgood of Pennsylvania State University and Jeff M Chambers of University of Nebraska-Lincoln‚ held a study named Social Disorganization Outside The Metropolis: An Analysis Of Rural Youth Violence which discusses the Social Disorganization theory of crime that has been developed in urban communities. In the study‚ there were no research questions posed. However‚ there were numerous hypotheses that were posed‚ (1). Rates of juvenile violence will be positively
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The film Metropolis is a unique film. If one thinks about the time in which the film was made and then thinks of how little technology was available to the film industry‚ they would see how awesome the film truly is. A specific scene that had two camera angles involved in it was when Maria was saving all the children from the flooding. It was filmed with a crane‚ but it also moved around her on a dolly to show all the children gathering around her. This scene involved two common camera shots that
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Quality Cost 1 Quality is defined from the customer´s point of view l Performance l Performance or the primary operating characteristics of a product or service. Example: For a car‚ it is speed‚ handling‚ and acceleration. For a restaurant‚ it is good food. l Features l Features or the secondary characteristics of a product or service. Example: For a TV‚ it is an automatic tuner. For a restaurant‚ it is linen table cloths and napkins . l Reliability l Reliability
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INTRODUCTION The idea of adding a major entertainment center to a shopping mall has been gaining popularity over the past few years. Several of these so called ’mega-malls ’ have been constructed in various regions of the country‚ with substantial square footage allocated to large-scale entertainment centers. The first major entertainment mall was probably the West Edmonton Mall in Alberta‚ Canada‚ which came complete with a full amusement park and indoor surfing. Some of the largest U.S. entertainment
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MCI SOCIAL SECTOR WORKING PAPER SERIES N° 22/2011 GENDER NEEDS ASSESSMENT FOR KADUNA METROPOLIS‚ NIGERIA Prepared by: Chinwe F. Olisemeka and Ahmed Salim August 2011 432 Park Avenue South‚ 13th Floor‚ New York‚ NY‚ 10016‚ United States Phone: +1-646-884-7422/7418; Fax: +1-212-548-5720 Website: http://mci.ei.columbia.edu NB: This needs assessment was researched and written by MCI intern Chinwe F. Olisemeka and MCI Social Sector Research Coordinator Ahmed Salim. The report was edited
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3 Cost-Volume-Profit Analysis Learning Objectives 1. Explain the features of cost-volumeprofit (CVP) analysis 2. Determine the breakeven point and output level needed to achieve a target operating income 3. Understand how income taxes affect CVP analysis 4. Explain how managers use CVP analysis in decision making 5. Explain how sensitivity analysis helps managers cope with uncertainty 6. Use CVP analysis to plan variable and fixed costs 7. Apply CVP analysis to a company producing multiple
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FUSION CENTERS Cecilia Pina 05/16/12 compSc 100: Mon & Wed 4pm-5:50pm “A fusion center is an effective and efficient mechanism to exchange information and intelligence‚ maximize resources‚ streamline operations‚ and improve the ability to fight crime and terrorism by merging data from variety of sources.”(1) Let us break this down‚ fusion is the act of fusing or combining and center is a point or place in which
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addiction treatment‚ the next step is to find the right program. There are many detox centers available‚ so finding the right one is not always easy. Each detox center offers a unique environment and a variety of therapies. There are a few traits that these centers have in common. Finding the Right Detox Centers One of the first things to look for at detox centers is a proven track record. Patients should find a center that uses a methodology that helps patients remain clean. In addition‚ many patients
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