Plus or Minus Two

Rough Draft What is Healthcare Accounting? Vanessa Shea Introduction Coming closer to the end of an Accounting degree begins to start the variety of questions such as, “What type of accounting are you interested in?” or, “What do you want to do with you degree?” Most people by this time have a pretty good idea of the type of career they plan to pursue. After a recent interview I became very interested in healthcare accounting and what in fact it entailed. This paper will provide…

For the programme’s first phase four corridors have been agreed:  Motorway of the Baltic Sea (linking the Baltic Sea Member States with Member States in central and western Europe, Including the route through the North Sea/Baltic Sea canal)  Motorway of the sea of Western Europe (leading from Portugal and Spain via the Atlantic Arc to the North Sea and the Irish Sea)  Motorway of the sea of Southeast Europe (connecting the Adriatic Sea to the Ionian Sea and the eastern Mediterranean,…

designing the inner workings of the plant. Jan Knau, an engineer, was only 27 when he was asked to come up with a flexible assembly line for the factory. Knau, then just a junior associate, contacted BMW’s top 15 assembly engineers. He invited them to a two-day workshop at a BMW retreat near the Austrian Alps. After a series of marathon sessions that included discussions of every facet of the ideal assembly line, Knau sketched a design with four “fingers,” or branches, off the main spine. The…

accommodate long-term as well as short-term goals. The need for a minimum annual payout equal to 5% of assets must be considered, as well as the need to maintain the real value of these assets. A total return objective (roughly equal to the grant rate plus the inflation rate, but not less than the 5% required for maintenance of the foundation’s tax-exempt status) is appropriate. Risk Tolerance: The increase in the foundation’s financial flexibility arising from Mr. Franklin’s gift and the change…

The variable cost is $1 per flange for materials, and $2 per flange ($20 per hour divided by 10 flanges per hour) for direct manufacturing labor. 2. The inventoriable (manufacturing) cost per unit for 5,000 flanges is $3 × 5,000 + $20,000 = $35,000. Average (unit) cost = $35,000 ÷ 5,000 units = $7 per unit. This is below Fred’s selling price of $8.25 per flange. However, in order to make a profit, Graham’s Glassworks also needs to cover the period (non-manufacturing) costs…

soda, diapers, takeout meals, milk, shoes, manicure/pedicure, video game, etc.). Explain how the law of demand affected your purchase. Give specific examples of how the determinants of demand and supply affect this product (T-I-P-E-N and P-R-E-S-T). What happens to the demand curve and the supply curve when any of these determinants change? Give examples of scenarios that would cause a change in demand versus a movement along the same demand curve and supply curve for this product. Discuss the…

not clear whether property is held for sale (inventory) or for use in your business. If it is unclear, examine carefully all the facts in the operation of the particular business. The following example shows how a careful examination of the facts in two similar situations results in different conclusions. Example. Maple Corporation is in the business of leasing cars. At the end of their useful lives, when the cars are no longer profitable to lease, Maple sells them. Maple does not have a…

several trials, the rat learned that if it went straight to the lever, it would turn off the current (McLeod, 2007). Reinforcement theory provides two methods of eliminating undesirable behaviors. One is negative punishment and the other is positive punishment. To avoid any confusion we can think of negative as a minus sign (-) and positive as a plus sign (+). In other words: * Negative Punishment: Remove (-) what individuals like when they have performed the undesired behavior (Griggs,…

to the costs of the primary user as a stand-alone user. The second-ranked user is the first incremental user and is allocated the additional cost that arises from two users instead of only the primary user. The third-ranked user is the second incremental user and is allocated the additional cost that arises from three users instead of two users, and so on. The Shapley Value method calculates an average cost based on the costs allocated to each user as first the primary user, the second-ranked…

If one of the machines should malfunction, machine one would be the appropriate choice for a back up. The chances of machine one breaking down is far less possible than the other two machines. Reliability is the probability that a machine will function properly for a specified time (Heizer, J. and Render, B. 2010). I recommend the following things to keep the machines up and running with the best possible efficiency: regular/preventative maintenance and well-trained personnel.…