According to Great Expectations Essay

Applications of Conics in Acoustics essays

Uses of Conics in Acoustics articles Acoustic is characterized as of or identifying with sound, or the study of sound. Of the four significant conic segments, circles and parabolas can have uncommon applications in this science. Some regular uses of these are the utilization of circular shape for murmuring back streets and an illustrative shape in many speakers. are a similar good ways from a given point, called the center, and a given line, the directrix. The vertical line speaks to the directrix. The point marked F is the focal point of the parabola. The separations d1 and d2 are equivalent. The bend of a parabola causes any article that ventures out from the concentration to the parabola to skip toward a path opposite to the directrix away from the parabola. This thus causes any article or wave that comes into the parabola oppositely to the directrix to be skiped and reflected legitimately at the focal point of the parabola. Such intelligent properties can be particularly valuable in such gadgets as allegorical receptor and speakers. A speaker with an allegorical shape can start the sound vibrations at the center, and afterward bob them off the dividers of the speaker to deliver thought and coordinated sound waves. The drawing shows how an approaching beam ricochets from the parabola to the center, at that point away. This is additionally an exceptionally successful method to utilize when you need to extend a sound to a specific region. This strategy has numerous applications, for example, in show lobbies and assembly halls. At the point when you need to extend a sound to a specific spot rather than a bigger zone, two parabolas are required. The primary parabola mirrors the sound from its concentration in an orderly fashion to the subsequent parabola. This parabola will at that point get the sound waves, and they will all be reflected into the focal point of this parabola simultaneously. The intelligent properties of parabolas are likewise utilized in illustrative receivers. Allegorical receivers go through this strategy to pick sound waves from enormous separations. For these receivers to w ... <!

How to Buy Research Online

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Top 5 Conservative Super PACs in 2012

Whatever - 789 Words

Foxy Originals Introduction Foxy Originals, a Canadian company was founded in 1998 by Kluger and Orol. The company was focusing on designing and initially selling jewelries and acquaintances on campus while the partners were attending college. Later on, Foxy targeted her customers to retail stores. Due to the partners’ hard work, Foxy nearly doubled her revenue every year in the first three-year operation. Now Foxy has successfully sold her product lines to every retailer in Canada and handled all operations. With the success in Canada, Foxy is now considering an expansion into the US market due to its much larger size than the Canadian Jewelry market. But the problem is American consumers might not be as brand loyal as Canadian†¦show more content†¦However, the partners plan to target at reputable retail stores only, and try not to make their merchandise available on every street corner in every city. But the attendance of trade shows is quite diverse and massive, it’d be difficult to know which retail store their products would be sold at. Qualitative analysis of sales representative Sales representative is an excellent approach to â€Å"penetrate† the market. Some retailers may not get an interest in Foxy’s products at a trade show, or they simply don’t attend trade shows for some reason. Sales people would work hard to stay in touch with those customers, demonstrating products in person, and thus creating potential sales for the company. By talking one on one with the customers, sales representatives may even be able to improve customer’s brand awareness or loyalty, reinforcing the network for the company. The downside of sales representative is internal competition, this problem might be tougher for â€Å"young† company like Foxy. Plus, hiring sales representatives is costly because of the commission based on sales they personally make. Trade show fixed costs identification Fixed expenditures include show registration fee, cost of booth, transportation expenditure, product samples and promotional materials cost. The registration fee, transportation and product samples and promotional materials cost depend on the number of trade shows. Purchase of booth is a one-time cost. SalesShow MoreRelatedJust Whatever1974 Words   |  8 PagesA P European History Test Prep DBQ Free Response Questions For DBQ’s Always: 1. Provide an appropriate, explicitly stated thesis that directly addresses all parts of the question and does NOT simply restate the question. 2. Discuss a majority of the documents individually and specifically. 3. Demonstrate understanding of the basic meaning of a majority of the documents. 4. Support the thesis with appropriate interpretations of a majority of the documents. 5. Analyze point of view or bias in atRead MoreWhatever Hapenned to Morality and Values on Television1206 Words   |  5 Pagesdecent program. 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Relationship Between Activity Based Costing

Question: Discuss about the Relationship Between Activity Based Costing. Answer: Introduction Management accounting is a discipline of accounting that is primarily concerned with data gathering (from internal or external sources) analyzing, processing, and interpretation according to Tsai et al. (2011, p. 7275). The result is then communicated to the resulting information for use within the organization so that the management can plan more efficiently or even make decisions that will ensure efficient control operations that can meet the objectives of an organization (Podobedova 2014, p. 15). In this paper, a detailed examination and analysis of different approaches used in cost accounting are presented with Genre Company as the case study for the research. The paper mainly focuses on the traditional product costing also referred to as traditional costing as well as the Activity Based Costing (ABC).These two methods are essential in providing solutions which can be used by the CEO of Genre Company to make pricing decisions for its advanced product services. The paper as well d efines some of the key concepts that will be used in the calculation and analysis in the report. Definition of key concepts Different key concepts are essential in the accounting process while analyzing the case study. These include; Cost Unit refers to a unit of product or service about which costs are ascertained. The chosen unit is what is most relevant for the activities of the company. Direct costs, they comprise of direct materials, direct labor and direct expenses, are those which can be identified directly with a job, product or a service (Tan Ferreira, 2012, p. 408). (Direct materials + Direct labor+ direct expenses =prime cost). The indirect cost refers to all material, labor, and expense expenditure which cannot be identified with the product; while the total of indirect costs is known as overhead (Phan, Baird, Blair 2014, p.789). Cost center refers to a production or service location, function, activity or item of equipment for which costs are accumulated. Cost allocations are assigning a full item of value or revenue to a single charge unit, cost center, account, or period (Zang 2012). Short term variable costs are costs that do not vary with production volume. They change in direct relationship to the product size. Long - term variable costs, are costs which do not vary with the amount of production but vary with other measures of activity, but not immediately such as the setup costs as denoted by Tan and Ferreira (2012, p. 408). Fixed costs are classified as costs which do not vary, for a given period with any activity indicator. Solution a: Traditional overhead costing The traditional overhead costing will help us analyzes the predetermined overhead rate, product cost per unit for both Basic and Advanced products and the price that would be charged for the products according to Feng and Ho (2016). The conventional product costing which absorbs support overhead costs simply on production volume tends to over cost high volume products, which cause relatively little diversity, and under cost, low volume products, which produce a greater variety and so calls more upon the support services. Calculations of total machine hours in the period Product momentsunits producedtotal machine hours Basic 2hrs 2000 (22000) = 4000hrs Advanced 3hrs 10000 (310000) = 30000hrs 34000hrs. These are the total machine hours used in the determination of overhead rates under the traditional product costing. To determine the predetermined overhead rate then; OAR based on machine hours = 1632000(total manufacturing overhead budget)/34000 (total machine hours). =163200034000 =$ 48 per machine hours. Solution b: Cost summary using (traditional) costing. Basic advanced total $ $ $ Direct materials 80,000 600,000 Direct labor 60000 450000 Prime cost 140,000 1,050,000 1,190,000 Overheads @ 48 per Machine hours 192,0001,440,0001,632,000 Total Cost 332,000 2,490,000 2,822,000 Units produced 2,00010,000 Cost per unit$166$249 It thus means that the product cost per unit for the Basic product is $166 while that of the Advanced product is $249. Direct materials, (direct material production units), for basic= 402000 =80,000 Advanced, 6010000=600,000 Direct labor, (direct labor hours direct labor cost units produced), for Basic, (2152000) =60,000, advanced; (31510000) =450,000 Overheads @ 48 per machine hours, for basic (484000) = 192,000, advanced(4830000)= 1,440,000. Solution c: Advanced price The price charged for the Basic and Advanced products under the traditional costing is 120 percent of the manufacturing cost, therefore; For basic, price = (120100) 166 =$199 (rounded). Advanced, price= (120100) 249=$299 (rounded). Activity Based Accounting In using the Activity based costing, we need to identify the main activities in the company, the cost drivers which refer to the factors which determine the value of the activity. And also examine the costs of each activity also known as the cost pools and finally charge the support overheads to products by their usage of the activity, expressed regarding the chosen cost driver. ABC method uses many drivers as absorption bases. Therefore ABC cost driver produces more realistic product costs, particularly when support overheads are high. In this case, our cost pool and cost drivers are outlined as below; Activity cost pool (ACP) Cost driver(CD)Budgeted amount of Cost driver Set up costs(SP) Number of production runs 80 Engineering costs Engineering changes 200 design changes Machine related expenses machine hours 18000 hours Plant-associated costs Floor space in sq.ft 3840 sq.ft. Focusing on the drivers who cause overheads and tracing costs to products on the usage of cost drivers enables a higher proportion of expenses to product related. When using traditional systems, most support costs cannot be linked to products except in the most arbitrary way. It is this feature of ABC which, it is claimed, produces greater realism. It will be seen that ABC charges more overheads to lower volume production and tends to cost relatively less to higher volume production. From the calculations above, it is clear that the Basic product has been undercharged while the advanced product has been overcharged. It thus means that the CEO of the Genre Company can price the superior product at $226 which will ease competition from the new competitor entering the market. Solution g: Benefits of using Activity Based Costing System and its usefulness in costing the current products According to Matherly and Burney (2013), the implementation of an ABC can be very expensive for an organization and time consuming as well. The entire process can as well require valuable resources as it involves data collection, measurement, and entry into a new system. In such a point, small businesses may need the assistance of a specialist who has a proper understanding in setting up the ABC system. Data can as well be misinterpreted since reports like the profit margin can vary from the traditional reporting methods and others. However, despite the challenges, activity based accounting improves the performance of the business in many different ways according to Martin-Diener et al. (2016, p. 1050). These include; ABC recognizes that it is activities which cause loss, not products and it is products which consume events. It also focuses attention on the real nature of cost behavior, and it helps in reducing costs and identifies activities which do not add value to the product. ABC recognizes the diversity and complexity of current production by the use of some cost drivers(CD), many of which are transaction based rather than based solely on production volume (Karagiorgos 2016, p. 67). It provides a reliable indication of long-run variable product cost which is relevant to strategic decision making. The method is flexible enough to trace costs to processes, customers, areas of managerial responsibility, as well as product costs. It also provides useful financial measures such as the cost driver rates and non -financial measures such as the transaction volumes. Its principle of using activities to trace costs can be applied across a range of service industries as well as manufacturing firms. More losses can be attributed to the product. In modern factories, there are a growing number of non - factory floor activities. Activity-based costing (ABC) is concerned with all activities so takes product costing beyond the traditional factory floor basis. ABC seeks not only to attribute overheads to product costs on a more realistic basis than simply production volume but also attempts to show the relationship between overhead costs and the activities that cause them. ABC is equally applicable to service organizations and activity- based analysis can be used in budgeting. Conclusion Activity Based Accounting is a strategy of allocating costs with the base on some resources a service per product consumers. Using ABC is mainly essential to business operations that open away for a customized services or products. The report above shows evident that the activity-based costing (ABC); is a more realistic and reliable method of costing products. It is clear that unlike the traditional product costing, activity based costing is more sensible pricing decision. It also does not over cost or under cost the product because it employs the use of more cost driving tools, unlike traditional method which only uses either machine hours or direct labor to make its pricing decisions. List of references Elhamma, 2015, 'The Relationship between Activity Based Costing, Perceived Environmental Uncertainty, and Global Performance,' International Journal Of Management, Accounting Economics, 2, 1, pp. 73-90, Business Source Premier, EBSCOhost, viewed 19 January 2017. Feng, S, Ho, C 2016, 'The real options approach to adoption or discontinuation of a management accounting innovation: the case of activity-based costing,' Review Of Quantitative Finance Accounting, 47, 3, pp. 835-856, Business Source Premier, EBSCOhost, viewed 19 January 2017. Hughes, M 2016, 'The Simple Analytics of Matrix Accounting, Activity-Based Costing, and Linear Programming,' Journal Of Corporate Accounting Finance (Wiley), 27, 3, pp. 31-37, Business Source Premier, EBSCOhost, viewed 19 January 2017. Karagiorgos, T 2016, 'The interaction effect of accounting information systems, user satisfaction, and Activity-Based Costing. Use on hotel financial performance: Evidence from Greece', Accounting Management Information Systems / Contabilitate Si Informatica De Gestiune, 15, 4, pp. 757-784, Business Source Premier, EBSCOhost, viewed 19 January 2017. Marais, M 2011, 'A Field Study on the Limitations of Activity-Based Costing When Resources are Provided on a Joint and Indivisible Basis,' Journal Of Accounting Research, 36, 1, pp. 129-142, Business Source Premier, EBSCOhost, viewed 19 January 2017. Martin-Diener, S, Mohler-Kuo,( E) Foster M, Martin, B 2016.'Physical Activity, Sensation Seeking, and Aggression as Injury Risk Factors in Young Swiss Men. A Population-Based Cohort Study', Journal Of Physical Activity Health, 13, 10, pp. 1049-1055, SPORTDiscus with Full Text, EBSCOhost, viewed 19 January 2017. Matherly, M, Burney, L 2013, 'Active Learning Activities to Revitalize Managerial Accounting Principles,' Issues In Accounting Education, 28, 3, pp. 653-680, Business Source Premier, EBSCOhost, viewed 19 January 2017. Park, J, Simpson, T 2011, 'Toward an activity-based costing system for product families and product platforms in the early stages of development,' International Journal Of Production Research, 46, 1, pp. 99-130, Business Source Premier, EBSCOhost, viewed 19 January 2017. Phan, T, Baird, K, Blair, B 2014, 'The use and success of activity-based management practices at different organizational life cycle stages,' International Journal Of Production Research, 52, 3, pp. 787-803, Business Source Premier, EBSCOhost, viewed 19 January 2017. Podobedova, N 2014, 'Activity-based costing in management accounting of an economic entity,' International Accounting, 45, pp. 14-24, Business Source Premier, EBSCOhost, viewed 19 January 2017. Tan, A, Ferreira, 2012, 'The Effects of the Use of Activity-Based Costing Software in the Learning Process: An Empirical Analysis,' Accounting Education, 21, 4, pp. 407-429, Business Source Premier, EBSCOhost, viewed 19 January 2017. Tsai, W, Chen, Liu H, J, Chen, (S) Shen, Y 2011, 'Using activity-based costing(ABC) to examine capital investments for green manufacturing systems. International Journal Of Production Research (IJPR), 49, 24, pp. 7275-7292, Business Source Premier, EBSCOhost, viewed 19 January 2017. Zang, AY 2012, 'Evidence on the Trade-Off between Real Activities Manipulation and Accrual-Based Earnings Management,' Accounting Review, 87, 2, pp. 675-703, Business Source Premier, EBSCOhost, viewed 19 January 2017.

Trump Card Essays - Politics Of The United States, United States

Trump Card: The development of an unpopular election The election of 2016 has not been very unpopular. The division between parties have never been so real, and voters are either voting for one candidate in spite of the other or not voting at all. To the average American, it feels like they will be either voting for a racist, or a criminal. The unpopularity of the current candidates has many question how they even were able to get this far. This year's unpopular election is the cause of the recession, division, greed, and overall frustration of the American people. Near the 2008 recession, a new face showed himself in hope of a better economy. Barrack Obama promised "Hope and Change" to the American people. After charming a nation, he was able to run two terms as the president of the united states. It is now 2016 and there still is mass poverty, still violence in the middle east, and still immigration problems on the border. Though generally still popular, Obama has left the voters unsatisfied, leaving the republican party and chance to come in and satisfy. The Republican party has been too divided and inconsistent, to get anything done. With the general disappointment of Obama's run, the American people entrusted the republican party to change something. The republicans were able to get the majority in the House of representatives, but with Obama fighting back they were unable to do what they were elected for. So the people vote in more republicans to have majority over the senate as well, and still the republicans were unable to get anything done. When the primary's started there was already infighting between the candidates. During the debates a candidate or two would mention how they cannot be divided if the party is going to win the election. Trump on the other hand wanted and took advantage to the division. He instigated the arguments between candidates, and fueled the infighting. Trump almost never had the majority in the polls, but since the republicans were so divided, He still had the biggest percentage. On top of all the bureaucracy and division, Trump is promising simple and instant solutions. Illegal immigration has been a topic in America for some time now. The situation is filled with complications, and there are multiple views on how it should be handled. There are criminals, coming over the border, killing and selling drugs to Americans. But there are also those who are simply looking for a better life. Many of the immigrants have found their place and even pay taxes, oddly enough. As others argue and try to figure how they want to deal with the situation, Trump gives a simple answer, "build a wall". This simple clear cut answer is attractive to Americans who are tired of, the indecisiveness of the government. Not only did he have a clear message, the news loved him as well. Trump is similar to that one bad guy in the TV show "big brother". Not very many people seem to like him, but he is so entertaining to watch and here about, you can't help to watch. Trump used that to his advantage. Free publicity, is what he got whenever he said any thing outrageous, or offensive. People where talking about him, and wanted to know what he was going to do next, and with the demand, the news media supplied. The more questions they asked, the more speeches they aired, the more viewers the media obtained and the more publicity trump gained. This would be any third parties chance to run for president. The republicans and Democrats have come to the point where they cannot get anything done together. The majority of Americans do not want Trump as their president, and the Majority of Americans do not want Hillary as their president. If a third party candidate appeared, he/she would surely have a chance