more convenient seems to be practical. Nevertheless‚ it makes the assumption that people are over-dependable on them. As I shall argue‚ this not the whole picture‚ and there are some negative effects that cars bring to us. Both the pros and cons of using cars will be discussed in this essay. First of all‚ I firmly believe that natural environment and people’s health are being threatened by cars. For example‚ increasing numbers of cars is the reason why there is an increased demand for the petroleum
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OVERHEAD COSTS ACCOUNTING Overheads are indirect costs which can not directly be traced to cost units. The task of the cost accountant is to charge these overhead costs to cost units/products. There are two approaches of charging overhead costs to cost units Viz i. Traditional/conventional absorption costing method and‚ ii. Activity Based Costing (ABC) Classification of overheads Overheads can be classified as production or non production overheads. Production overheads are those incurred
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level. True False 3. The overhead spending variance and the overhead efficiency variance are useful only if variable overhead really should be proportional to the activity measure that is being used in the flexible budget. True False 4. The variable overhead efficiency variance reflects how efficiently variable overhead resources were used. True False 5. A reason for keeping a constant denominator activity level is to maintain stability in the amount of overhead cost that is applied to each
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discs‚ and memory cards. 5. Communications Devices is a hardware component that enables a computer to send (transmit) and receive data‚ instructions‚ and information to and from one or more computers or mobile devices. Advantages and Disadvantages of Using Computers Advantages - Speed : When data‚ instructions‚ and information flow along electronic circuits in a computer‚ they travel at incredibly fast speeds. Many computer process billions or trillions of operations in a single second
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rowth and potential shocks. Housing-related loans continue to demonstrate above-average delinquency and charge-off rates. Commercial real estate vacancy rates and problem asset levels continue to be high. The persistence of historically low interest rates continues to hamper growth in net interest margins by limiting the ability to further reduce funding costs. Low interest rates have also contributed to extraordinary growth in non-maturity deposits that may be vulnerable to run-off and significant upward repricing
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DHL 2‚400 1‚440 720 320 4880 Plant overhead $122‚000 D/L rate/hour $30 Youngstown has a traditional cost system. It calculates a plant-wide overhead rate by dividing total overhead costs by total direct labor hours. Assume‚ for the calculations below‚ that plant overhead is a committed (fixed) cost during the year‚ but that direct labor is a variable cost. 1. Calculate the plant-wide overhead rate. Use this rate to assign overhead costs to products and calculate the profitability
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CHAPTER ONE INTRODUCTION 1.1 BACKGROUND OF THE STUDY. The impact of manufacturing sector on the economic growth and development of any country cannot be overemphasized. This is because of its capacity to generate employment opportunities for various growths in the economy. Foreign exchange earnings‚ improvement of the economic wellbeing of the entire population etc. however‚ the survival of the manufacturing sector depends largely on varieties of factor among which include the availability of
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Are Abilities Predetermined or Do We Have Control? By: Ijeoma Alozie Everyone has their talents‚ whether it be drawing‚ writing‚ or playing a sport. No one was born with these abilities. To get to where they are now‚ they would have had to work. Like Doodle from The Scarlet Ibis‚ Waverly from Rules of the Game‚ or even Isaiah Bird. They all worked to be the best at what they do. Therefore abilities are not predetermined and that people do have control over them. In The Scarlet Ibis the main character’s
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Advantages and disadvantages of using mobile phones In this modern society‚ mobile phones have become part of one’s life. The mobile phone is a marvelous invention. It contributed a lot in connecting people from every corner of the world. The mobile phone is just a small device which can call people any time anywhere‚ it is very convenient towards people. From the customer’s point of view‚ it is obvious that mobile phones assist you in business a lot‚ such as‚ make schedule of working‚ surf the
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speech titled ‘The disadvantages of using the Facebook among students’. As we all know‚ today’s world is full of modern technologies‚ especially in the field of communication. No one can deny the efficiency of these tools‚ such as Twitter‚ Skype‚ Friendster‚ and so many more. Unfortunately‚ if wrongly used‚ these brilliant inventions can also bring disadvantages for its young users. Hence‚ let me bring your attention again towards the title of my speech‚ ‘The disadvantages of using the Facebook among
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