Activity Based Costing Research Paper Example | Topics and Well Written Essays - 750 words

Action Based Costing - Research Paper Example The complete client and dissemination cost designated to the different clients is as per the following: Departmental stores=400+400+800=1600 Mid size claim to fame stores=3600+15600+19200=38400 Small blessing shops=36000+64000+40000=140000 Total client care and appropriation cost =180000 Contribution edge less client assistance and dispersion cost will be as per the following utilizing the two methodologies. Income approach Description Department store Specialty shops Gift shops Contribution edge 0.5*150000=75000 0.75*100000=75000 0.8*250000=200000 Less: Customer and circulation cost 54000 36000 90000 21000 39000 11000 ABC approach Description Department store Specialty shop Gift shop Contribution edge 75000 200000 Less: Customer and dispersion cost 1600 38400 140000 73400 36600 60000 The primary center of a benefit making organization is to expand its profits and diminish costs. The board and cost bookkeepers need to set up estimates that diminish costs and guarantee benefit augment ation (Bhimani, Horngren, Datar and Foster, 2008). In the above case, the client who ought to be favored is that whose commitment edge less Customer and dissemination cost is high. It must be noticed that fixed expense isn't utilized in settling on choices since the organization has no control on the fixed expense. Considering the income approach of cost distribution, the organization will lean toward forte shop due to the exceptional yield of 39000. The department’s stores with the arrival of 21000 and finally the blessing shop with an arrival of 11000 would then follow this. On account of movement based costing designation strategy, the retail establishment will be increasingly alluring contrasted with different clients. The gift...Activity costing being one of the techniques for cost assignment. There are four significant strides in cost assignment utilizing this technique. First is the assurance of the significant exercises of the business that bring about cost increments . The cost places of the exercises are then decided. The third stage is the assurance of the cost drivers for example the components liable for the expansion in cost in the different cost habitats (Horngren, 2009). The expenses are then charged to the different cost communities thinking about the driving components. The primary center of a benefit making organization is to expand its profits and decrease costs. The board and cost bookkeepers need to set up estimates that decrease costs and guarantee benefit boost. In the above case, the client who ought to be favored is that whose commitment edge less Customer and appropriation cost is high. It must be noticed that fixed expense isn't utilized in settling on choices since the organization has no control on the fixed expense. Considering the income approach of cost portion, the organization will lean toward forte shop as a result of the exceptional yield of 39000. The department’s stores with the arrival of 21000 and ultimatel y the blessing shop with an arrival of 11000 would then follow this. On account of movement based costing distribution technique, the retail chain will be progressively appealing contrasted with different clients. The blessing shop will be second while the forte shop will be the least alluring.

Individual 3 international trade operation Essay

Singular 3 worldwide exchange activity - Essay Example Samson. Be that as it may, when putting resources into the universal market, Mr. Samson ought to be set up to manages challenge of hardened rivalry from the global firms (Choudhury, 2012). Along these lines, this investigation will give a knowledge of different components that Mr. Swanson should mull over when putting resources into the global markets. What is portfolio enhancement? Clarify for what reason are outside ventures successful at expanding a portfolio? Portfolio broadening involves supporting danger by putting resources into different resources/portfolios. This implies a differentiated portfolio will open a speculator to less hazard when contrasted with a solitary venture. For instance, on the off chance that one venture is performing inadequately in the market the other one may be performing great consequently, dispersing hazard dissimilar to in a circumstance where one has put resources into single portfolio. Thusly, speculators are emphatically encouraged to contribute admirably by differentiating their portfolio (Hagin, 2004). In above association, remote speculations have been accounted for to be compelling at enhancing a portfolio because of the accompanying reasons. There is all around cutting edge level of data innovation that empowers financial specialists to follow their speculations and market slants just as advancement of thought trade. Global market tends annihilate outside trade controls and thus causing it to stop successful to expand portfolio, higher development and appropriate progression of universal capital makes it viable to differentiate portfolio in the worldwide market. Improvement of both worldwide and worldwide organizations had made it simpler and powerful to expand a portfolio in the global market. Exchange deregulation the global market has made it viable for portfolio broadening inside the universal market (Yavas, 2007). What are the fundamental motivations to put resources into worldwide markets? Clarify. The principle motivations to put resources into global market include: chance decrease. For instance, on the off chance that one has interests in Japan and the other one in the U.S, financial midtown in U.S may just influence a speculation that is in the U.S however not the one in Japan. This implies putting resources into the global market keep one from acquiring more serious hazard. Furthermore, worldwide markets furnish a speculator with more prominent venture openings. For instance, universal market furnishes speculators with a chance to exchange stocks with higher incentive when contrasted with those offered in the household showcase and thus, furnishing a financial specialist with more significant yields (Gibley, 2012). Thirdly, a worldwide market has higher development potential when contrasted with local market. This gives a financial specialist a chance to exploit potential development in the outside business sectors. Fourthly, International Markets gives a financial specialist an additi onal favorable position since universal organizations can assist with boosting returns particularly when there is change of local monetary forms. For instance, a universal financial specialist may acquire more returns when there is a decrease in the estimation of dollar while on the opposite a household speculator may get misfortunes. Hence, the above advantages can lead a speculator to wander in universal market (Gibley, 2012). What are the significant dangers related with contributing universally? There are three most basic dangers that might be experienced when putting resources into the

Questioning Stuff

Questioning Stuff Have you ever looked around your home and wondered why you have so much stuff? Or do you, like most people, simply accept the stuff thats there because its your stuff? Instead of question why you have the stuff, do you just spend hours organizing it, cleaning it, and occasionally replacing it if it needs  to be replaced? We did that, too. For many, many years. And like us, you, too, can break the cycle. Look around. Pick up something you havent used in a while. Hold it in your hands. Feel it. Look it over. Think about it. When was the last time you really needed this thing? If you havent used it in a while, why do you still have it? Are you holding on to it just in case? Questioning the meaning we give to our stuff is the basis of minimalism. By paring down and getting rid of lifes excess, we can focus on whats important. There isnt anything wrong with owning stuff. The problem is when we give too much meaning to the stuff we own without questioning why we own it. Over the few couple years, the two of us have questioned everything, from our clothes and our furniture, to our homes and our cars. Question something today. Question something tomorrow. Discover a meaningful life. Lather, rinse, repeat. Subscribe to The Minimalists via email.

Impact Of The Fair Labor Standards Act On Home Care Workers - 550 Words

Impact Of The Fair Labor Standards Act On Home Care Workers (Coursework Sample) Content: Strategy and Organizational SystemsStudents NameInstitutional affiliationCourse name and numberDue dateImpact of the Fair Labor Standards Act on home care workers.Through Fair Labor Standards Act many minimum wage has been set. These wage floors are set to prevent exploitation of workers by employees. Moreover, in the last decades home care workers have been exploited by many employers and hence they have thrived in low living conditions and standard (DeChiara, 1993). Through coverage of home care workers on overtime and minimum wages, there is great improvement in their living standards. Homecare workers are now covered by the rules and laws developed under Fair Labor Standards Act. These laws on minimum wages have brought in satisfaction to many workers.Laws developed under the Fair Labor Standards Act have created equity among works. This is because, in the past worker had been exploited in several ways. Through these basic labor laws, home care worker has been protected from sexism and any other form of exploitation based on race (DeChiara, 1993). Also, this Act has played a role to provide morale of these workers. This is because this category of workers has been undervalued. Based on the rule of law under the Act, all workers are equal and subject to similar treatment by the employer. The impact of the Fair Labor Standards Act can be seen though overtime payment to these workers, they are authorized to minimum wages and compensation for travelling.Through this Act, home care jobs have improved in quality. The laws of the Act ensure that workers are subjected to quality work at homes. In many countries including the United States, home care is one of the fastest growing area of occupation and therefore this is an incentive to ensure quality of the job. Under the Fair Labor Standards Act, quality guidelines are formulated and the role of the Act practitioners is to ensure that employers implement these rules. Regarding this, strict measur es are undertaken to the employees who do not bind by the rules and regulation in the provision of quality jobs at their homes (DeChiara, 1993).Also, through the Act, home care workers have been valued with respect and dignity. Furthermore, workers have been given a voice to air their situations and grievances. Through fair treatment of workers, justice has also been achieved in this occupation because of the estab...

Kant And Anselm Argument For God s Existence - 1129 Words

Kant and Anselm: The Argument for God’s Existence Philosophers have for long debated on the existence of a Supreme all powerful and all perfect God, Kant, and Anselm being among them. Where Anselm has supported the presence of God and all the attributes that regard to the Him, Kant has risen up with a counter argument. The interaction between the two, the philosophical objection raised by Kant, and what this means to the rest of mankind will be analyzed in this paper. To begin with, Anselm introduces the Ontological argument as a viral component of the religious aspect of mankind. The presence of a God should not be debated. He portrays this God as an all perfect being that represents the divine concept. He argues that no being is greater than God whether imagined or perceived by the human mind. From the human perspective of divinity, God’s existence is merely an idea of the mind. Even though man’s imagination can present an even higher being than God, it fails to make sense in philosophical principles since it is contradictory. Also, the existence of God can be conceptualized. This means that the senses of man are enough to act as proof of the presence of a being higher and more powerful than him. Philosophy allows for proof to be logical and factual as well as imaginative. From this point, the objection to an idea or imagination such as the existence of God makes his presence even more realistic. Anselm’s argument, therefore , provides the idea of God’s existence as realityShow MoreRelatedKant And Anselm : Argument For God s Existence1142 Words   |  5 PagesYourLastName†¨Instructor s Name†¨Course Title†¨21 November 2016 Any Topic (Writer s Choice) Kant and Anselm: The Argument for God’s Existence Philosophers have for long debated on the existence of a Supreme all powerful and all perfect God, Kant, and Anselm being among them. Where Anselm has supported the presence of God and all the attributes that regard to the Him, Kant has risen up with a counter argument. The interaction between the two, the philosophical objection raised by Kant, and what this meansRead MoreAnshelm ¬Ã‚ ¥s Proof of God ¬Ã‚ ¥s Existence1466 Words   |  6 PagesThe question about the existence of God or, more generally speaking, of a supernatural entity that steers the course of the world, is probably as old as humanity itself. Many great philosophers were concerned with this basic and yet so important question which remains to be a controversial issue to this day! In the following I will commit myself to the above-mentioned question by firstly reconstructing Anselm ´s proof of God ´s existence and secondly considering his position in the light of the critiqueRead MoreEssay about Anselms Onto logical Argument680 Words   |  3 Pagesphilosopher, Saint Anselm strove to prove the existence of God in reality. The bulk of his argument is found in Chapter II of Proslogium. Anselm begins by defining God as amp;#8220;a being than which nothing greater can be conceived;. He continues by stating that amp;#8220;even a fool; has the capacity to understand this definition of God and that whatever is understood exists in the understanding. Anselm now draws his first intermediate inference based on these initial premises; God must exist inRead MoreAnselm s Argument On The Ontological Argument1614 Words   |  7 PagesPrologion, Anselm argues that God exists, otherwise known as the ontological argument. Anselm believes that â€Å"there is no doubt that something than which a greater cannot be thought exists both in the understanding and in reality (Anselm, Proslogion, 7).† In other words, we cannot imagine something that is able to be greater than God; it would be a contradiction to think being greater than the greatest possible being that can be thought of. A number of philosophers do not agree with Anselm’s argument, suchRead More Gods Existence Essay1554 Words   |  7 Pageshas challenged the existence of God. This may happen for a number of reasons. For example he or she might have been at a point in their life when their faith alone was just not enough for them to believe. Humans have a natural instinct to find reasons for events that canamp;#8217;t be explained. For some, the existence of God may help give them the answers they are looking for. Philosophers spend a great deal of their time trying to prove or to disprove the existence of God. One philosopher thatRead MoreHeidegger, Kant, And The Ontological Argument985 Words   |  4 PagesHeidegger, Kant, and the Ontological Argument In the introduction to The Basic Problems of Phenomenology, Martin Heidegger explains that throughout the history of philosophy, there has been many discoveries of the â€Å"domains of being† viz., â€Å"nature, space, and soul†. However, none of these discoveries could be appreciated in a way that clarifies â€Å"their specific being.† As an example, Heidegger interprets this problem, as the reason Plato understood why the soul, along with its logos, was a differentRead MoreEssay on Anselm’s Ontological Argument1217 Words   |  5 PagesThe ontological argument for God’s existence is a work of art resulting from philosophical argumentation. An ontological argument for the existence of God is one that attempts the method of a priori proof, which utilizes intuition and reason alone. The term a priori refers to deductive reasoning. Deductive reasoning is the type of reasoning that proceeds from general principles or premises to derive particular information. The argument works by examining the concept of God, and arguing that it impliesRead MoreOntological Argument Is Not Reliant On An Posteriori933 Words   |  4 PagesOntological Argument Saint Anselm created the â€Å"Ontological Argument†. Saint Anselm was the archbishop of Canterbury. The premise of Saint Anselm’s Ontological Argument is that, no greater being can be conceived than God. The Ontological Argument is an a priori or deductive argument. An a priori argument does not have to be supported by real or factual evidence just by reason without observation. Thus, the Ontological Argument is not reliant on an a posteriori premise. An a posteriori argument is anRead MoreThe Ontological Argument By Anselm1524 Words   |  7 Pages I will begin my paper by discussing the two major versions of the ontological argument by Anselm presented in the proslogion. The first being â€Å"Possible and actual existence†, and the second being â€Å"Contingent or Necessary†. One should start off with the first summarized in the standard form as follows: #1 It is a conceptual truth that God is a being than which none greater can be imagined. #2 God exists as an idea in the mind. #3 A being that exists as an idea in the mind and in reality is, otherRead MoreExploring the Ontological Argument1746 Words   |  7 PagesExploring the Ontological Argument For nearly a thousand years, the ontological argument has captured the attention of philosophers. The ontological argument was revolutionary in its sequence from thought to reality. It was an argument that did not require any corresponding experiment in reality; it functioned without the necessity of empirical data. Despite flaws and problems found in some ontological arguments and the objections raised to those arguments, ontological arguments still provide a phenomenal

Opossum Facts (Order Didelphimorphia)

The opossum (order Didelphimorphia) is the only marsupial found in the Americas. The Virginia opossum (Didelphis virginiana) is the single species found in the United States, but at least 103 species occur in the Western Hemisphere. The word opossum comes from the Powhatan or Algonquian name for the animal, which roughly translates as white dog. Although the opossum is commonly called a possum, some marsupials in the Eastern Hemisphere are also called possums (suborder Phalangeriformes). Fast Facts: Opossum Scientific Name: Order Didelphimorphia (e.g., Didelphis virginiana)Common Names: Opossum, possumBasic Animal Group: MammalSize: 13-37 inches plus 8-19 inch tailWeight: 11 ounces to 14 poundsLifespan: 1-2 yearsDiet: OmnivoreHabitat: North, Central, and South AmericaPopulation: Abundant and increasing (Virginia opossum)Conservation Status: Least Concern (Virginia opossum) Description Didelphimorphs range from the size of a rodent to that of a domestic cat. The Virginia opossum (Didelphis virginiana), which is also known as the North American opossum, varies in size according to its habitat and sex. Opossums in the northern portion of their range are much larger than those that live further south. Males are much larger than females. On average, the Virginia opossum ranges from 13 to 37 inches in length from nose to the base of the tail, with a tail adding another 8 to 19 inches of length. Males weight between 1.7 and 14 pounds, while females weigh between 11 ounces and 8.2 pounds. Virginia opossums have gray or brown fur and white, pointed faces. They have hairless prehensile tails, hairless ears, and opposable thumbs on their rear paws. As with other marsupials, the female has a bifurcated vagina and a pouch, while the male has a forked penis. Opossums have prehensile tails and opposable thumbs on their rear feet. Frank Lukasseck, Getty Images Habitat and Distribution Opossums live in North, Central, and South America. The only species found in North America is the Virginia opossum, which lives along the West Coast of the United States, and from the Midwest all the way to the East Coast and throughout most of Mexico and Central America. However, climate change has been extending the Virginia opossums range into Canada. Although the opossum prefers a wooded habitat, it is highly adaptable and often lives in urban environments. Diet The opossum is a nocturnal omnivore. It is primarily a scavenger, feeding on carcasses, garbage, pet food, eggs, fruit, grain, and other plants. Opossums also eat insects, other small invertebrates, birds and their eggs, rodents, and frogs. Behavior The opossum is best known for playing possum or playing dead. When a possum is threatened, it initially responds by hissing and baring its teeth, but further stimulation triggers an involuntary response that puts the animal in a near-coma state. The possum falls onto its side with open eyes and mouth and expels a stinky fluid from its anus that basically causes it to smell like rotten meat. Its heart rate and breathing slow, but the animal remains fully conscious. The response repels predators that avoid carcasses. Playing possum isnt under the opossums control, so an opossum knows what is going on around it, but cant simply get up and leave when a threat has passed. The feigned death may last a few minutes or up to six hours. Playing possum is an involuntary response to a perceived threat. Joe McDonald, Getty Images Opossums do not hibernate in winter. Since they dont dig dens or build burrows, the animals seek shelter when temperatures drop. In cold habitats, they commonly overwinter in garages, sheds, or under homes. Reproduction and Offspring The average opossum estrous cycle is 28 days, but the number of litters they bear per year depends on the species. The Virginia opossum breeds between December and October, with most young born February through June. The female has between one and three litters per year. Opossums are solitary animals. The male attracts the female by making a clicking sound. The pair separates after mating. As marsupials, females give birth to numerous young (as many as 50) very early in development. The young climb from their mothers vagina to teats within her pouch. A female only has 13 teats, so at most 13 young may survive. Typically only eight or nine young, called joeys, emerge from the pouch after two and a half months. The joeys climb onto their mothers back and stay with her for four or five months before venturing out on their own. In the wild, an opossum lives one to two years. This short lifespan is typical of marsupials. In captivity, an opossum may live up to four years, but it still ages rapidly. Conservation Status The conservation status of the opossum depends on the species. Some species are threatened or extinct. The only type of opossum found in North America is the Virginia opossum, which the IUCN classifies as least concern. Although hunted, trapped, and accidentally killed, Virginia opossums are abundant and generally increasing in population. Opossums and Humans The major cause of opossum mortality is motor vehicle collision. Opossums are hunted for fur and food. Their fat is high in essential fatty acids and may be used in therapeutic skin salves. Although not aggressive, the opossum is not an ideal pet. First, its illegal to keep an opossum as a pet in many states unless you have a wildlife rehabilitation license or wildlife hobby permit. Even then, the creatures are challenging to keep because they are nocturnal animals that require a varied diet and have inherently short lifespans. Wild opossums are useful to have around because they control tick, rodent, and snake populations. Unlike many mammals, they arent susceptible to rabies. Sources De Barros, M. A.; Panattoni Martins, J. F.; Samoto, V. Y.; Oliveira, V. C.; Gonà §alves, N.; Manà §anares, C. A.; Vidane, A.; Carvalho, A. F.; Ambrà ³sio, C. E.; Miglino, M. A. Marsupial morphology of reproduction: South America opossum male model. Microscopy Research and Technique. 76 (4): 388–97, 2013.  Gardner, A.L. Order Didelphimorphia. In Wilson, D.E.; Reeder, D.M (eds.). Mammal Species of the World: A Taxonomic and Geographic Reference (3rd ed.). Johns Hopkins University Press. p. 6, 2005. ISBN 978-0-8018-8221-0.McManus, John J. Behavior of Captive Opossums, Didelphis marsupialis virginiana, American Midland Naturalist, 84 (1): 144–169, July, 1970. doi:10.2307/2423733Mithun, Marianne. The Languages of Native North America. Cambridge University Press. p. 332, 2001. ISBN 978-0-521-29875-9.Pà ©rez-Hernandez, R., Lew, D. Solari, S. Didelphis virginiana. The IUCN Red List of Threatened Species 2016: e.T40502A22176259. doi:10.2305/IUCN.UK.2016-1.RLTS.T40502A2217 6259.en

Learn Ten Facts About Washington, D.C.

Washington, D.C., officially called the District of Columbia, is the capital of the United States. It was founded on July 16, 1790, and today has a city population of 599,657 (2009 estimate) and an area of 68 square miles (177 sq km). It should be noted, however, that during the week, Washington, D.C.s population rises to well over one million people due to suburban commuters. The population of the Washington, D.C. metropolitan area was 5.4 million people as of 2009. Washington, D.C. is home to all three branches of the U.S. government as well as many international organizations and the embassies of 174 foreign nations. In addition to being the center of U.S. government, Washington, D.C. is known for its history, many historic national monuments and famous museums like the Smithsonian Institution. The following is a list of ten important things to know about Washington, D.C. Inhabited by the Nacotchtank Tribe of Native Americans When Europeans first arrived in what is present-day Washington, D.C. in the 17th century the area was inhabited by the Nacotchtank tribe of Native Americans. By the 18th century though, Europeans had relocated the tribe and the region was becoming developed. In 1749, Alexandria, Virginia was founded and in 1751, the Province of Maryland chartered Georgetown along the Potomac River. Eventually, both were included in the original Washington, D.C. District. The Residence Act In 1788, James Madison stated that the new U.S. nation would need a capital that was distinct from the states. Shortly thereafter, Article I of the U.S Constitution stated that a district, separate from the states, would become the seat of government. On July 16, 1790, the Residence Act established that this capital district would be located along the Potomac River and President George Washington would decide exactly where. The Organic Act Officially Organized the District of Columbia Initially, Washington, D.C. was a square and measured ten miles (16 km) on each side. First, a federal city was constructed near Georgetown and on September 9, 1791, the city was named Washington and the newly established federal district was named Columbia. In 1801, the Organic Act officially organized the District of Columbia and it was expanded to include Washington, Georgetown, and Alexandria. The War of 1812 In August 1814, Washington, D.C. was attacked by British forces during the War of 1812 and the Capitol, Treasury and White House were all burned. They were quickly repaired however and governmental operations resumed. In 1846, Washington, D.C. lost some of its area when Congress returned all District territory south of the Potomac back to the Commonwealth of Virginia. The Organic Act of 1871 then combined the City of Washington, Georgetown and Washington County into a single entity known as the District of Columbia. This is the region that became known as todays Washington, D.C. Washington D.C. Is Still Considered Separate Today, Washington, D.C. is still considered separate from its neighboring states (Virginia and Maryland) and it is governed by a mayor and a city council. The U.S. Congress, however, has the highest authority over the area and it can overturn local laws if necessary. In addition, residents of Washington, D.C. were not allowed to vote in presidential elections until 1961. Washington, D.C. also has a non-voting Congressional delegate but it does not have any senators. Economy Focused on Service and Government Jobs Washington, D.C. currently has a large growing economy that is mainly focused on the service sector and government jobs. According to Wikipedia, in 2008, federal government jobs made up 27% of the jobs in Washington, D.C. In addition to government jobs, Washington, D.C. also has industries related to education, finance, and research. D.C. Is 68 Square Miles The total area of Washington, D.C. today is 68 square miles (177 sq km) - all of which formerly belonged to Maryland. The area is surrounded by Maryland on three sides and Virginia to the south. The highest point in Washington, D.C. is Point Reno at 409 feet (125 m) and it is located in the Tenleytown neighborhood. Much of Washington, D.C. is parkland and the district was highly planned during its initial construction. Washington, D.C. is divided into four quadrants: the Northwest, Northeast, Southeast, and Southwest. Each quadrant radiates out from the Capitol building. The Climate Is Humid Subtropical The climate of Washington, D.C. is considered humid subtropical. It has cold winters with average snowfall at about 14.7 inches (37 cm) and hot, humid summers. The average January low temperature is 27.3ËšF (-3ËšC) while the average July high is 88ËšF (31ËšC). The Population Distribution As of 2007, Washington, D.C. had a population distribution of 56% African American, 36% White, 3% Asian and 5% other. The district has had a significant population of African Americans since its founding largely because of the freeing of slaves in the southern states following the American Revolution. Recently, however, the percentage of African Americans has been declining in Washington, D.C. as more of the population moves to the suburbs. Cultural Center of the U.S. Washington, D.C. is considered a cultural center of the U.S. because of its many National Historic Landmarks, museums and historic places such as the Capitol and White House. Washington, D.C. is home to the National Mall which is a large park within the city and it contains museums like the Smithsonian and the National Museum of Natural History. The Washington Monument is located on the west end of the National Mall. Sources: Wikipedia.org. (5 October 2010). Washington Monument - Wikipedia, the Free Encyclopedia. Retrieved from: http://en.wikipedia.org/wiki/Washington_MonumentWikipedia.org. (30 September 2010). Washington, D.C. - Wikipedia, the Free Encyclopedia. Retrieved from: http://en.wikipedia.org/wiki/Washington,_D.C.