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c. The reason the cost of OS-367 increased under the ABC system while the cost of GS-157 decreased is due to the total allocated cost for each product was different from the allocated cost under the Traditional costing system. Traditional allocation methods divide cost by departments and distribute the costs between the departments as they relate to volume-based cost drivers (Edmonds, Tsay, & Olds, 2011). However, ABC allocation methods differs by dividing the cost by activity centers and…

In the prompt it is stated that a recent study with several adverstising executives evinces that companies whose executives need to sleep less than 6 hours tend to have a higher profit margin and faster growth. The study indicated an association between the average hours of sleep and the professional performance reported by 300 pooled executives. Therefore, the prompt recommends that in order to ensure that its business to prosper, companies should refrain from hiring executives that sleep more…

The Life-Cycle Hypothesis posits that pre-retirees should be at their peak earnings potential, maximizing savings, and reducing liabilities at this stage of life (Ando & Modigliani, 1963). Yet, the indebtedness of pre-retirees has increased at an alarming rate (Anguelov & Tamborini, 2010; Butrica & Karamcheva, 2013). Even more troublesome, while numerous individuals are comfortable with the usage of credit cards and other forms of borrowing, a limited number of consumers possess fundamental…

Current Situation Current Performance "The Maersk Group delivered a profit of USD 925m and an underlying profit of USD 3.1bn. After a satisfactory result in the first half of the year with a ROIC of 10.2%, Maersk Group was severely impacted by a widening supply-demand gap across most of the business, leading to significant oil price and freight rate reductions. ROIC for the second half of the year was negative 6.3%, impacted by impairments of USD 2.5bn after tax in Maersk Oil and for Q4 there…

The higher income households in the United States are gradually earning far more than those who earn middle or lower income. Although the gap between incomes was relatively lower between the 1950s-1980s, it has significantly increased since the 1970s; this disparity is otherwise known as the “Great Divergence”. A similar occurrence to the Great Divergence took place during the Gilded Age to around 1937. The next ten years showed a decrease in the disproportion, partially caused by the New Deal…

Describe the main issues/barriers that separate each side. The main issue that separated AT&T vs. The Department of Justice during this negations were Horizontal Merger Guidelines. Those guidelines include the Herfindahl-Hirschman Index (HHI), the analytical tool that regulators use to evaluate these deals to determine if the transaction is likely to be anticompetitive. The HHI is a measure of market concentration that factors in the number of firms in a given industry and their respective…

Leadership Strategy Dedicating a specific time to meet each week was one of the best decisions we made. This allowed Mike and I the opportunity to make decisions together, discuss strategy, and stay focused on our vision and strategy, making adjustments as needed. Developing an understanding and appreciation of the strengths and abilities each brought to the table helped us work collaboratively together and form a strong partnership. Discovering that we certainly approached things from different…

The total cost of Casualty Loss last week was $73,985 for the East Region. This is much better than the previous week, but there are still countless opportunities for improvement. We had a sum of 121 CL’s with an average cost of $611. Our most expensive CL last week was $2921.17 (WLK) and our least expensive CL was $21.04 (CWL). We spent nearly 8k on CL’s that did not have a pre-inspection and more than 66K on vehicles that did have a pre-inspection. As you can see below, 80% of our issues…

Beyond going though superstitious actions, people also tend to use commonly connect superstitions to numbers. Doing so often has a huge impact on society at large. Take for instance, the number four in American culture and the number four in Chinese society.The number thirteen has a negative connotation in America and the number four has a negative view among the Chinese. The article “Friday the Thirteenth: ‘Part VII’- A Note,” by Robert Kolb and Ricardo Rodriguez pursues the effect of the…

Santa Ana's budget has declined and the state of California has taken away some funding such as abolishing local redevelopment agencies. The city expenses were not lining up with the growth in economy: expenditures grew by 6.6% while revenues fell by 0.6%, which caused personal income and private sectors employment to decrease. The biggest savings was outsourcing the fire departments, which is assumed to save about $10 million in only the first year. What are the benefits of outsourcing public…