...Week 15 Distance Student File 1 of 35 Problem 7 – Job Order Costing Jessica Company started operations on January 2, 20x6. The company manufactures custom products and uses a job order system. Overhead is allocated to jobs based on direct labour costs. The budgeted manufacturing overhead for 20x6 was $396,900 and the direct labour costs were budgeted at $567,000. At the end of 20x6, there were two jobs in work in process: Direct material cost Direct labour cost Job A605 $20,000 12,000 Job A608 $36,000 38,000 Actual manufacturing overhead for the year amounted to $350,000 and total direct labour charges for the year amounted to $550,000. The year-end finished good inventory balance was $175,000 and included direct labour costs of $48,000. Cost of goods sold for the year amounted to $1,750,000. Required 1. 2. 3. Prepare a schedule showing the detailed cost of the ending work-in-process, and finished goods inventory. Compute the over/under –applied overhead for the year. Allocate the balance in the manufacturing overhead account using each of the 4 approaches discussed in class. CMA Accelerated Program 2011 © CMA Ontario, 2011 Week 15 Distance Student File 2 of 35 Problem 6 – Process Costing Deterra, Inc., uses three departments to produce a detergent. The Finishing Department is the third and last step before the product is transferred to storage. All materials needed to give the detergent its final composition are added at the beginning of the process in...
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...Improving Compliance to Treatment Plan in DM Patients Table of Contents Problem Identification 3 Literature Review 5 Critical Analysis and Evaluation of Literature 6 Formulation of Intervention Protocol for Clinical Problem 12 Proposed Intervention 12 Outcomes and Associated Evaluation Criteria 13 References 15 Appendix: Table 18 Improving Compliance to Treatment Plan in DM Patients INTRODUCTION The Centers for Disease Control and Prevention (CDC) (2011) identified diabetes mellitus (DM) as a major public health disorder in the United States that results in one’s shortage of insulin or...
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...April, 2015 Table of Contents Week 1: Database Security Architecture 4 Differentiate between a Database Management System and a database 4 Network Infrastructure for the best security posture 4 Additional Security mechanisms to protect the Database Server 6 Week 2: User Account Security 7 Creating Schemas 7 Creating Users, Creating Roles, Assigning Privileges based on Access Control Lists 7 Creating Views 10 Week 3: Database Vulnerabilities 11 Description of tools used to perform scans 11 Scan Information 11 False Positive Information 12 Discuss SQL injection attack 12 Week 4: Auditing Techniques 14 Security hardened network design 14 Research of auditing features 14 Description of a trigger 14 Implementation of auditing 14 Week 5: Auditing Policies 15 Write SQL 15 Report based on access 15 Report based on system privileged 15 Audit report showing connection details 15 Report showing object access 15 References 16 Week 1: Database Security Architecture Differentiate between a Database Management System and a database Databases at their essence are nothing more than a collection of organized information (Mullins, 2013). A database can contain stored procedures, tables, fields, indexes, functions, views, security, and many other objects. Relationships between the data can be created which brings more meaning to how the data can be used and retrieved. Database Management Systems (DMS) are installed as an application on...
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...Nutrition Care Plan for DM Debra H. Carcell Professor D. Gardner Nutrition / NTR 2050 South University Online Patient Summary: Debra M. is a 54 year-old African American female with a diagnosis of congestive heart failure approximately 4 years ago. Debra is a retired direct care specialist who lives alone in her childhood home. Her height is 4’10 inches (148 cm) and her current weight is 191 lb. (86.864 kg). She has a weight loss of 18 lb. over the last three weeks due to difficulty in breathing. She is experiencing difficulty in consuming large meals. She does not shop or cook for herself because she tires easily due to her condition. Debra did a 24 hour food recall and upon reviewing this information it revealed that she uses many processed and frozen foods. Her estimated caloric intake is approximately 1400 to 1600 kilocalories a day. Debra does not exercise because it tires her out to fast. Nutrition Assessment: 1. Food and Nutrient Intake a) Food / Nutrition Related History i) Energy Intake - Total Energy Intake: 1400 – 1600 kcal/day 2. Food and Beverage Intake a) Food Intake i) Amount of food: unable to consume larger food portions at one time ii) Types of meals consumed: processed, prepackaged and frozen meals because they are convenient for her to use 3. Micronutrient Intake a) Mineral/ Element Intake Sodium intake: excessive i) Sodium intake: excessive intake 4. Behavior a) Social Network i.) Debra does...
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...diabetes mellitus (DM) and those at risk for DM requires greater attention especially given current trends that suggest 1 in 3 people will have diabetes by 2050 (Benson et. Al., 2011). Type 2 diabetes accounts for about 90-95% of diagnosed cases, and the underlying metabolic problem that insinuates this disease is obesity (Vojta, De Sa, & Prospect, 2012). Obesity is accountable for the increase in insulin resistance, metabolic syndrome, and type 2 DM across all ages (Reisin, 2010). If left untreated and unmanaged, DM can potentiate nerve and blood vessel damage with eventual blindness, kidney damage, limb amputations, and cardiovascular complications leading to stroke and heart attack (2012). Medical nutrition therapy (MNT) can assist people to combat obesity, the major catalyst of this disease, in order to prevent diabetes, manage existing diabetes, and slow the onset of diabetes-related complications (Morris & Wylie, 2010). Since a major component of MNT is dietary management, extensive research has been conducted on what dietary guidelines assist in preventing the onset of DM 2 and in controlling existing DM 1 and 2. Before the discovery of insulin in 1922, low-carbohydrate diets were used as a sole means of controlling DM (Spritzler, 2012). Today, this method of control is still implemented; however, combining the advantages of a low-carbohydrate diet, Mediterranean diet, and moderate exercise has shown significant improvements in the management of DM (Benson, Periera...
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...Chapter1 2. a. How does foreign competition limit the prices that domestic company and the wages and benefits that workers can demand? Answer: More foreign companies in the country means more options customers could choose. If the domestic companies increased their prices of produce, the local customers will find another similar products instead. Foreign competition also acts to limit the wages and benefits that workers can demand, because build a company overseas, company have to spend more money than local companies, if workers demand more wages and benefits, the costs for products will increased for sure. As for the domestic companies, the same problem they are facing. On the other situation, if local company agree to pay more money to their workers but the foreign companies do not, they must transfer this part of cost to their products, therefore, they will lose their strength of their price. b. What political solutions can help companies and unions avoid the limitations imposed by foreign competition? Answer: One of the solutions is protectionism, the government came out some polices by limiting foreign competition, such as increasing their tax. In the meanwhile, the government also protects their local companies, such as decreasing tax and gives them lower fee using imports to produce their own goods and services for sale. c. Who pays for these political solutions? Explain. Answer: Government need to use tax to pay the services...
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...market in which there are three possible states of economy in one year with equal probability of occurrence. Let s denote the price of the Arrow-Debreu security that pays $1 in state s and zero otherwise. Suppose 1 = 0:2; 2 = 0:45; and 3 = 0:33: Suppose a stock is currently priced at 33:5; and its payo¤ will be 20; 30; 50 in state 1; 2; and 3 respectively. Then *a. there is an arbitrage opportunity because the stock is too cheap. b. there is an arbitrage opportunity because the stock is too expensive. c. there is no arbitrage opportunity because the stock is fairly priced. d. the stock is too expensive because it has a negative expected excess return. e. both b) and d). Answer: Fair price of the stock is 0:2 20 + 0:45 30 + 0:33 50 = 34:0: 4. In the trinomial model above, what is the risk neutral probability ps...
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...• DM -conscious process of making choices among >1 alternatives - achieve some desired outcomes.(M-O-T) • When no of options increases & *information X all quantified, OL must rely on intuition /gut feeling to MD. • leaders most likely to make right decision using feeling are 1 with S-A. able to discriminate {}irrelevant, misleading / correct feelings. • means EI enables leader to tune into gut feelings r most accurate &helpful in making difficult decisions (C & G) • Sometimes emotions form preferences before we consciously evaluate choices, leading to potentially inaccurate or more risky decisions. depending on moods & emotions of leaders, decisions fluctuate & is refore inconsistent. In such situations, decision made by leaders could become ineffective. essay, a comparative study made to assess how EI can eir -> more effective DM/ some circumstances lead to ineffective decision. Supporting case studies drawn to assist evaluation of both sides comparison. • • EI is a person’s basic underlying capability to recognise & use emotion. (Gowing), combination of competencies x5. (Goleman) • Gardner,ability to recognise own emotions & to express those feelings to ors is *for leaders to take advantage & use ir positive emotions to facilitate organisational performance. extent to which leaders use emotions -> direct cognition is *in workplace, with leaders MD based on emotional information can make more effective & efficient...
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...addresses the following questions: • How common are anxiety disorders? • What psychological treatments have empirical support? • What recovery rates can be achieved with these treatments? • How enduring are their effects? • Is there value in combining psychological treatments with medication? Psychological treatments can be delivered in a variety of formats. This paper restricts itself to the traditional, and most extensively researched, format of face-to-face contact with a fully qualified therapist. For most anxiety disorders the therapy sessions are once weekly for 60-90 minutes spread over a period of 8-20 weeks, with homework assignments in between. However, in specific phobias, the strongest outcomes have been obtained with a single, long (3-5 hour) session with a therapist, followed by a briefer follow-up session a week or so later. 2. How common are anxiety disorders? The most recent British Psychiatric Morbidity Survey1 estimates that 16.4% of the population have a diagnosable anxiety and/or depressive disorder. The diagnostic system that was used in the survey (ICD-10) is different from the diagnostic system (DSM-IV) that has been used in most trials of psychological treatments. For this reason, it is difficult to be precise about the number of individuals in the UK who have anxiety disorders for which there is an evidence based psychological treatment. The key difference between the two diagnostic systems is that ICD-10 has a mixed anxiety...
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...TTH 3:30-4:30 (by appt), W 8-12 (email/Skype) and by appt. Contact Information: (email) mjshaffer@stcloudstate.edu Introduction This course is an advanced consideration of ethical issues and ethical theory in the context of economics. Students will learn essential skills in ethical theory including understanding of ethical concepts, the aims of moral theory, the role of ethical theory in decision-making, etc., and then employ them in the context of specific problems of ethical interest in business and economics. More specifically, students will understand what makes for a good ethical theory and demonstrate competence in making theoretically well-grounded evaluations of ethical situations that arise in economics in terms of ethical egoism, emotivism, utilitarianism and Kantian ethics. Most crucially, the course will involve significant consideration of market policy from these ethical perspectives. Furthermore, students will discuss and evaluate the details of specific topics including (but not limited to) employee rights, employer responsibilities, sustainable business practices and consumer safety. Required Texts and Other Materials The following texts are required. They are available in the bookstore: 1) [DM] J. DesJardins and J. McCall (2014). Contemporary Issues in Business Ethics, 6th ed. Wadsworth. 2) [T] M. Timmons (2012). Conduct and Character, 6th ed. Wadsworth. 3) [S] A. Sen (1991). On Ethics and Economics. Wiley-Blackwell. 4) [G] G...
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...Referring to the above Butt et al, 2003: 182 adds that ‘The relation between context and meanings is dynamic and reversible.’ The following is a complement of analysis already provided in sections: 3, 4, 5 and 6 of this assignment. 7.1 Register analysis: Field, Tenor and Mode Register is ‘the configuration of semantic resources that the member of a culture typically associates with a situation type’ (Halliday, 1978: 111). The story originates from America and it is reported by British press to the British audience. However, the cultural and the social understanding of the account of events is in this case the same. Register Daily Mail Text Daily Express Text Field The field of discourse is realised by the representational function of the experiential meanings of language that allows us to convey picture of our reality and encode meanings of...
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...intro: G C D G C D G C D Am D G D C (CHORUS) There she goes G D C There she goes again G D C Racing through my brain Am And I just can't contain D This feeling that remains G D C There she goes G D C There she goes again G D C Pulsing through my veins Am And I just can't contain D This feeling that remains Chorus G D C There she goes G D C There she goes again G D D She calls my name G D D She pulls my train G D C No one else could heal my pain Am And I just can't contain D This feeling that remains ...
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...I. INTRODUCTION Diabetes is a chronic condition involving glucose in the blood. It is caused by a problem in the way the body makes or uses insulin. Insulin, a hormone that is necessary for glucose to move from the blood to the inside of the cells. The body cannot use the insulin for energy if it cannot get into the cells. Diabetes occurs when the body has too much blood glucose due to either the pancreas does not produce enough insulin or the body cannot effectively use the insulin produced. In type 2 diabetes (formerly called non-insulin-dependent diabetes or adult-onset diabetes), the pancreas continues to produce insulin, sometimes even at higher-than-normal levels. However, the body develops resistance to the effects of insulin, so there is not enough insulin to meet the body's needs. Diabetes Mellitus is a chronic health disorder; it means that the condition lasts for many years. Diabetes can cause serious health problems. It is an endocrine disorder causing various metabolic changes in the body leading to severe complications such as damage to the eyes, kidneys, nerves, heart and blood vessels. The causes of diabetes mellitus are unclear. Both heredity and environment may be involved. Studies have shown that certain genetic factors may be responsible for diabetes. Genes are chemical units found in all cells, which tell cells what functions they should perform. Genes are passed down from parents to children. If parents carry a gene for diabetes, they may pass that gene...
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...Subjective Chief Complaint: cough congestion and difficulty breathing History of present Illness: 2 years old Hispanic male brought in by mother, no translation needed c/o f/u cough congestion and difficulty breathing patient does not have a history of asthma and does not have a nebulizer machine at home. No diarrhea, no fever and no vomiting. Other siblings are not sick. No foreign travels stated. Illness is of moderate severity. Medical history: Birth at Mexicali mex normal vaginal delivery at 38.5 weeks. BW 7.2 lbs BL 20.5 inches. Surgical history: none Gynecology: male Family history Grandmother has cancer, Father anemia and diabetes mother has hypertension Social history: lives with both parents. No family members allowed smoking inside house Current medicines: none Allergies none Objective Vital signs: Height: 35 inches Weight: 31 lbs 2 oz BMI 17.79, Temperature 98.62F, Pulse 110 beats per minute, Respiratory rate 24 breaths per minute, O2 sat 95%. Head circumference 26 inches. Physical Examination: Constitutional: Alert, cooperative, not sick appearing, Head normocephalic, AF closed Eyes: normal, Ears; normal Nose: rhinitis, Mouth: normal, Throat: injected Neck: normal, Lungs; rales , ronchi , wheazzing ++ Heart: normal, no murmur Chest / breast: normal no retractions good air exchange, Gastrointestinal: normal, Genitourinary: male, Lymphatic: normal, Musculoskeletal: normal full ROM, Skin: normal, Extremities:...
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...PRODUCT COSTING A noted earlier, all product costs are charged to inventory. To facilitate this process, manufacturers break inventory into three categories: RM inventory, WIP inventory, and FG inventory. There are two categories of direct cost (DL & DM) and then there is overhead, which is a catch-all term for everything except DL and DM. Raw materials are charged to RM inventory when purchased and transferred to WIP inventory when it is used. DL is charged directly to WIP. Indirect product costs are charged to an overhead account. Then just one number is transferred from OH to WIP. In a company that produces a variety of products in specific batches, the total costs that are charged this way are made up of a series of jobs. Think of Kinko’s. They do thousands of jobs – each of them has some DM (paper mainly), some DL (the operator), and a lot of OH (store rent, electricity, supplies etc and etc.) Each job is numbered – the number you see on your invoice. They know how much paper was used on a job and how much time it took. For each individual job: DM = Pages used x cost of paper per page DL = Time taken by operator x hourly wage of operator Then, for the year as a whole – or for a day, a week, a month – they just add up the costs of all the individual jobs to see how much cost they incurred for that period. The big problem is how to charge overhead costs to an individual job. These accumulate over a year and are all indirect costs i.e., they aren’t collected...
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