...Activity-Based Costing and Customer Profitability Analysis Cases |5-1 |Blue Ridge Manufacturing (Activity-Based Costing for Marketing Channels) | |5-2 |Columbo Soft-Serve Frozen Yogurt: Using Activity Based Costing To Assess Channel/Customer Profitability | |5-3 |Wilson Electronics (A) | |5-4 |Wilson Electronics (B) | |5-5 |The Buckeye National Bank (ABC Costing in the Service Sector) | |5-6 |Precision Paint | |5-7 |Forest Hill Paper Company | | | | Readings 5-1: “Activity-Based Costing and Predatory Pricing: The Case of the Petroleum Retail Industry” by Thomas L Burton and John B MacArthur, Management Accounting Quarterly, (Spring 2003). The assignment of indirect costs in a volume-based costing system can lead to product-cost subsidization—overcost high-volume products and undercost low-volume products. Undercosted...
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...Unit 9 Assignment 1: Geology of the Area Maryland’s Geology From the Atlantic coast on the east to the Appalachian Plateau on the west, Maryland has a great variety of geology and landforms. Maryland is part of six physiographic provinces (shown in the figure below). A physiographic province is a geographic area in which the geology (including lithology and structure) and climate history have resulted in landforms that are distinctly different from adjacent areas. An overview of the geology by physiographic province is provided below. Atlantic Coastal Plain The Atlantic Coastal Plain Province is underlain by a wedge of unconsolidated sediments including gravel, sand, silt, and clay, which overlaps the rocks of the eastern Piedmont along an irregular line of contact known as the Fall Zone. Eastward, this wedge of sediments thickens to more than 8,000 feet at the Atlantic coast line. Beyond this line is the Atlantic Continental Shelf Province, the submerged continuation of the Coastal Plain, which extends eastward for at least another 75 miles where the sediments attain a maximum thickness of about 40,000 feet. The sediments of the Coastal Plain dip eastward at a low angle, generally less than one degree, and range in age from Triassic to Quaternary. The younger formations crop out successively to the southeast across Southern Maryland and the Eastern Shore. A thin layer of Quaternary gravel and sand covers the older formations throughout much of the area. Mineral...
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...552. CHAPTER 5GROSS INCOME: EXCLUSIONS Question MC #1 The taxpayer’s marginal tax bracket is 25%. Which would the taxpayer prefer? a. $1.00 taxable income rather than $1.00 tax-exempt income. *b. $.80 tax-exempt income rather than $1.00 taxable income. c. $1.25 taxable income rather than $1.00 tax-exempt income. d. $1.30 taxable income rather than $1.00 tax-exempt income. e. None of the above. 553. CHAPTER 5GROSS INCOME: EXCLUSIONS Question MC #2 Cash received by an individual: a. Is not included in gross income if it was not earned. b. Is not taxable unless the payor is legally obligated to make the payment. c. Must always be included in gross income. *d. May be included in gross income although the payor is not legally obligated to make the payment. e. None of the above. 554. CHAPTER 5GROSS INCOME: EXCLUSIONS Question MC #3 Sharon’s automobile slid into a ditch. A stranger pulled her out. Sharon offered to pay $25, but the stranger refused. Sharon slipped the $25 in the stranger’s truck when he was not looking. a. The $25 is a nontaxable gift received by the stranger because Sharon was not legally required to pay him. b. The $25 is a nontaxable gift because the stranger did not ask to receive it. *c. The $25 is taxable compensation for services rendered. d. The $25 is a nontaxable service award. e. None of the above. 555. CHAPTER 5GROSS INCOME: EXCLUSIONS Question MC #4 Carin, a widow, elected to receive the proceeds of a $150,000 life insurance policy...
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...Unit 9 Assignment 1: Geology of the Area Maryland’s Geology From the Atlantic coast on the east to the Appalachian Plateau on the west, Maryland has a great variety of geology and landforms. Maryland is part of six physiographic provinces (shown in the figure below). A physiographic province is a geographic area in which the geology (including lithology and structure) and climate history have resulted in landforms that are distinctly different from adjacent areas. An overview of the geology by physiographic province is provided below. Atlantic Coastal Plain The Atlantic Coastal Plain Province is underlain by a wedge of unconsolidated sediments including gravel, sand, silt, and clay, which overlaps the rocks of the eastern Piedmont along an irregular line of contact known as the Fall Zone. Eastward, this wedge of sediments thickens to more than 8,000 feet at the Atlantic coast line. Beyond this line is the Atlantic Continental Shelf Province, the submerged continuation of the Coastal Plain, which extends eastward for at least another 75 miles where the sediments attain a maximum thickness of about 40,000 feet. The sediments of the Coastal Plain dip eastward at a low angle, generally less than one degree, and range in age from Triassic to Quaternary. The younger formations crop out successively to the southeast across Southern Maryland and the Eastern Shore. A thin layer of Quaternary gravel and sand covers the older formations throughout much of the area. Mineral...
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...ACCOUNTING IN CONTEXT POTTER I LIBBY I LIBBY I SHORT ACCOUNTING IN CONTEXT BRADLEY N. POTTER University of Melbourne ROBERT LIBBY Cornell University PATRICIA A. LIBBY Ithaca college DANIEL G. SHORT Texas Christian University Boston Burr Ridge, IL Dubuque, IA Madison, WI New York San Francisco St. Louis Bangkok Bogotá Caracas Kuala Lumpur Lisbon London Madrid Mexico City Milan Montreal New Delhi Santiago Seoul Singapore Sydney Taipei Toronto Copyright © 2009 McGraw Hill Australia Pty Limited Additional owners of copyright are acknowledged in page credits. Every effort has been made to trace and acknowledge copyrighted material. The authors and publishers tender their apologies should any infringement have occurred. Reproduction and communication for educational purposes The Australian Copyright Act 1968 (the Act) allows a maximum of one chapter or 10% of the pages of this work, whichever is the greater, to be reproduced and/or communicated by any educational institution for its educational purposes provided that the institution (or the body that administers it) has sent a Statutory Educational notice to Copyright Agency Limited (CAL) and been granted a licence. For details of statutory educational and other copyright licences contact: Copyright Agency Limited, Level 15, 233 Castlereagh Street, Sydney NSW 2000. Telephone: (02) 9394 7600. Website: www.copyright.com.au Reproduction and communication for other purposes Apart from any fair dealing for the...
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...Section 1 – Executive Summery I am planning on purchasing the Great Outdoors Experience Hotel located on 1529 US 9, Schroon Lake, NY 12870. It is already an established lodging facility built in 1887. It has been renovated multiple times by prior ownership and will need only minor repair (see plan). I would like to provide a homey vacation atmosphere for the outdoor enthusiasts enjoying all seasons in the Adirondacks. The State of NY has awarded the Pharaoh region almost 10 percent of development dollars, which will roughly be around $7.1 million dollars. It was stated and recognized that this area is well known and frequently visited by travelers due to its many diverse hiking trails, pond and lake clusters, and skiing slopes. The Pharaoh region already has multiple chain hotels and a handful of small Inn’s, I want to offer a unique combination of hotel and Bed and Breakfast feel. With the hotels 50 accommodating rooms, convention room and private pub, I will be able to turn it into a successful Inn. Shopping and hospitals are located about 15-20 miles from the property for those who enjoy a shopping experience or for those who might be in need of medical assistance. I will offer and serve breakfast which will be complimentary and dinner at extra charges. Kayak and ski rentals will be available upon request as well as a local trained and certified hiking guide for those guests who are not familiar or comfortable venturing...
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...11 Competitors Avg. 17.4 15.9 1.37 3.10 1.21 Valuation Predictions Actual Current Price Trailing P/E Valuation Leading P/E Valuation PEG Valuation M/B Valuation Price/Sales Valuation EBO (Abnormal Earnings) Valuation DCF Valuation Performance (Trailing, Annualized) Return on BUD Return on S&P 500 Return on Competitors $43.10 $32.38 $33.24 $31.48 $14.95 $16.73 $19.25 $46.87 6 mo -2.1% 18.3% - 2.9% 12 mo 24 mo -7.4% 9.9% -13.4% -10.3% 2.1% 8.9% Source: finance.yahoo.com, Valanium analysis • • Our valuations reflect a range of predictions, all falling below the current price point with the exception of the DCF estimate. However, we believe that A-B’s brand value and domestic presence are not captured within the accounting numbers and can justify for the seeming price premium. BUD’s success will hinge in the near term on its involvement in the burgeoning malternatives market and in the longer term on its ability to penetrate the international scene. Given the lack of detail surrounding the Bacardi Silver launch and encroachment of international players in the US market (not to mention the threat of consolidation), we...
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...Review – Exam 2 This is just an outline; make sure you go over everything. Materials: Exam 2 will cover chapters 13, 14, 15, 18 & 19: everything we have covered in the class. Exam 2 will start Sharp at 6:00 pm. The allotted time for exam 2 will be 6:00 to 6:50 pm Format: There will be 40 multiple choice questions, scantrons will be provided. Main Concepts Chapter 13: * Soil forming factors * Soil formation begins with fragmentation of parent material. * Parent material consists of ancient layers of rock, or more recent deposits from lava flows or glacial activity. * The first organisms to gain a foothold in modified parent material also contribute to soil formation. * Lichens form pioneer communities. * Decomposition of dead lichens further alters underlying rock. Humus is the organic material resulting from the decay of plant and animal remains. * It mixes with top layers of mineral particles, and supplies needed nutrients to plants. * It creates a crumbly soil that allows adequate water absorption and drainage. * Burrowing animals such as earthworms bring nutrients up from deeper soil layers, improving soil fertility. * * The organic material resulting from the decay of plant and animals remains is called………….? HUMUS * Soil properties: Soil texture Soil texture is determined by the size of mineral particles within the soil. * Too many large particles (sand, gravel) lead to extreme...
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...Seventh Edition Accounting for Decision Making and Control Jerold L. Zimmerman University of Rochester To: Conner, Easton, and Jillian ACCOUNTING FOR DECISION MAKING AND CONTROL, SEVENTH EDITION Published by McGraw-Hill, a business unit of The McGraw-Hill Companies, Inc., 1221 Avenue of the Americas, New York, NY 10020. Copyright © 2011 by The McGraw-Hill Companies, Inc. All rights reserved. Previous editions © 2009, 2006, and 2003. No part of this publication may be reproduced or distributed in any form or by any means, or stored in a database or retrieval system, without the prior written consent of The McGraw-Hill Companies, Inc., including, but not limited to, in any network or other electronic storage or transmission, or broadcast for distance learning. Some ancillaries, including electronic and print components, may not be available to customers outside the United States. This book is printed on acid-free paper. 1 2 3 4 5 6 7 8 9 0 DOW/DOW 1 0 9 8 7 6 5 4 3 2 1 0 ISBN MHID 978-0-07-813672-6 0-07-813672-5 Vice President & Editor-in-Chief: Brent Gordon Vice President of EDP: Sesha Bolisetty Editorial Director: Stewart Mattson Sponsoring Editor: Dick Hercher Marketing Manager: Sankha Basu Editorial Coordinator: Rebecca Mann Project Manager: Erin Melloy Design Coordinator: Brenda A. Rolwes Cover Designer: Studio Montage, St. Louis, Missouri Production Supervisor: Sue Culbertson Media Project Manager: Balaji Sundararaman Compositor: MPS Limited, A Macmillan Company...
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...Fundamentals of Cost Accounting 3e William N. Lanen University of Michigan Shannon W. Anderson Rice University Michael W. Maher University of California at Davis FUNDAMENTALS OF COST ACCOUNTING Published by McGraw-Hill/Irwin, a business unit of The McGraw-Hill Companies, Inc., 1221 Avenue of the Americas, New York, NY, 10020. Copyright © 2011, 2008, 2006 by The McGraw-Hill Companies, Inc. All rights reserved. No part of this publication may be reproduced or distributed in any form or by any means, or stored in a database or retrieval system, without the prior written consent of The McGraw-Hill Companies, Inc., including, but not limited to, in any network or other electronic storage or transmission, or broadcast for distance learning. Some ancillaries, including electronic and print components, may not be available to customers outside the United States. This book is printed on acid-free paper. 1 2 3 4 5 6 7 8 9 0 WVR/WVR 1 0 9 8 7 6 5 4 3 2 1 0 ISBN MHID 978-0-07-352711-6 0-07-352711-4 Vice president and editor-in-chief: Brent Gordon Editorial director: Stewart Mattson Publisher: Tim Vertovec Director of development: Ann Torbert Development editor: Emily A. Hatteberg Vice president and director of marketing: Robin J. Zwettler Marketing director: Sankha Basu Marketing manager: Kathleen Klehr Vice president of editing, design and production: Sesha Bolisetty Senior project manager: Susanne Riedell Senior production supervisor: Debra R. Sylvester Interior designer:...
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...Seventh Edition Accounting for Decision Making and Control Jerold L. Zimmerman University of Rochester To: Conner, Easton, and Jillian ACCOUNTING FOR DECISION MAKING AND CONTROL, SEVENTH EDITION Published by McGraw-Hill, a business unit of The McGraw-Hill Companies, Inc., 1221 Avenue of the Americas, New York, NY 10020. Copyright © 2011 by The McGraw-Hill Companies, Inc. All rights reserved. Previous editions © 2009, 2006, and 2003. No part of this publication may be reproduced or distributed in any form or by any means, or stored in a database or retrieval system, without the prior written consent of The McGraw-Hill Companies, Inc., including, but not limited to, in any network or other electronic storage or transmission, or broadcast for distance learning. Some ancillaries, including electronic and print components, may not be available to customers outside the United States. This book is printed on acid-free paper. 1 2 3 4 5 6 7 8 9 0 DOW/DOW 1 0 9 8 7 6 5 4 3 2 1 0 ISBN MHID 978-0-07-813672-6 0-07-813672-5 Vice President & Editor-in-Chief: Brent Gordon Vice President of EDP: Sesha Bolisetty Editorial Director: Stewart Mattson Sponsoring Editor: Dick Hercher Marketing Manager: Sankha Basu Editorial Coordinator: Rebecca Mann Project Manager: Erin Melloy Design Coordinator: Brenda A. Rolwes Cover Designer: Studio Montage, St. Louis, Missouri Production Supervisor: Sue Culbertson Media Project Manager: Balaji Sundararaman Compositor: MPS Limited, A Macmillan Company...
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...Integrating ERP, CRM, Supply Chain Management, and Smart Materials Dimitris N. Chorafas AUERBACH Library of Congress Cataloging-in-Publication Data Chorafas, Dimitris N. Integrating ERP, CRM, supply chain management, and smart materials / Dimitris N. Chorafas. p. cm. Includes bibliographical references and index. ISBN 0-8493-1076-8 (alk. paper) 1. Business logistics. 2. Customer relations. I. Title. HD38.5 .C44 2001 658.5—dc21 2001022227 This book contains information obtained from authentic and highly regarded sources. Reprinted material is quoted with permission, and sources are indicated. A wide variety of references are listed. Reasonable efforts have been made to publish reliable data and information, but the author and the publisher cannot assume responsibility for the validity of all materials or for the consequences of their use. Neither this book nor any part may be reproduced or transmitted in any form or by any means, electronic or mechanical, including photocopying, microfilming, and recording, or by any information storage or retrieval system, without prior permission in writing from the publisher. The consent of CRC Press LLC does not extend to copying for general distribution, for promotion, for creating new works, or for resale. Specific permission must be obtained in writing from CRC Press LLC for such copying. Direct all inquiries to CRC Press LLC, 2000 N.W. Corporate Blvd., Boca Raton, Florida 33431. Trademark Notice: Product or corporate names may be trademarks...
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...Canada From Wikipedia, the free encyclopedia Jump to: navigation, search For other uses, see Canada (disambiguation). Page semi-protected Canada Vertical triband (red, white, red) with a red maple leaf in the centre A shield divided into four rectangles over a triangle. The first rectangle contains three lions passant guardant in gold on red; the second, a red lion rampant on gold; the third, a gold harp on blue; the fourth, three gold fleurs-de-lis on blue. The triangle contains three red maple leaves on a white background. A gold helmet sits on top of the shield, upon which is a crowned lion holding a red maple leaf. On the right is a lion rampant flying the Union Flag. On the left is a unicorn flying a fleurs-de-lis flag. A red ribbon around the shield says "desiderantes meliorem patriam". Below is a blue scroll inscribed "A mari usque ad mare" on a wreath of flowers. Flag Coat of arms Motto: A Mari Usque Ad Mare (Latin) "From Sea to Sea" Anthem: "O Canada" Royal anthem: "God Save the Queen"[1][2] Projection of North America with Canada in green Capital Ottawa 45°24′N 75°40′W Largest city Toronto Official language(s) English and French Recognised regional languages Chipewyan, Cree, Gwich’in, Inuinnaqtun, Inuktitut, Inuvialuktun, Slavey (North and South) and Tłįchǫ[3] Demonym Canadian Government Federal parliamentary democracy and constitutional monarchy[4] - Monarch Elizabeth II - Governor General David Johnston - Prime Minister Stephen...
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...AVB 10-K 12/31/2013 Section 1: 10-K (10-K) Use these links to rapidly review the document TABLE OF CONTENTS PART III UNITED STATES SECURITIES AND EXCHANGE COMMISSION Washington, D.C. 20549 FORM 10-K ANNUAL REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934 For the fiscal year ended December 31, 2013 Commission file number 1-12672 AVALONBAY COMMUNITIES, INC. (Exact name of registrant as specified in its charter) Maryland (State or other jurisdiction of incorporation or organization) 77-0404318 (I.R.S. Employer Identification No.) Ballston Tower 671 N. Glebe Rd, Suite 800 Arlington, Virginia 22203 (Address of principal executive office) (703) 329-6300 (Registrant's telephone number, including area code) Securities registered pursuant to Section 12(b) of the Act: (Title of each class) (Name of each exchange on which registered) Common Stock, par value $.01 per share New York Stock Exchange Securities registered pursuant to Section 12(g) of the Act: None Indicate by check mark if the registrant is a well-known seasoned issuer, as defined in Rule 405 of the Securities Act. Indicate by check mark if the registrant is not required to file reports pursuant to Section 13 or Section 15(d) of the Act. Yes ý No o Yes o No ý Indicate by check mark whether the registrant (1) has filed all reports required to be filed by Section 13 or 15(d) of the Securities Exchange Act of 1934 during the preceding twelve (12) months (or for such...
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...and (3) additional. In this third category, new factors such as balance sheet and income statement considerations, dimensions of risk, and environmental and social considerations are considered. Visit the text’s Online Learning Center at www.mhhe.com/Johnson14e Michiel R. Leenders, D.B.A., PMAC Fellow Professor of Purchasing Management Emeritus Richard Ivey School of Business The University of Western Ontario Anna E. Flynn, Ph.D., C.P.M. Formerly Clinical Associate Professor Supply Chain Management Thunderbird School of Global Management Formerly Associate Professor Institute for Supply Management TM Johnson Leenders Flynn Purchasing and Supply Management Johnson Leenders Flynn MD DALIM #1093963 06/05/10 BLUE GREEN P. Fraser Johnson, Ph.D. Leenders Purchasing Management Association of Canada Chair Associate Professor, Operations Management Richard Ivey School of Business The University of Western Ontario Purchasing and Supply Management company issues and opportunities. Fourteenth Edition Purchasing and Supply Management joh77899_fm_i-xviii.indd i 6/9/10 10:05 PM The McGraw-Hill/Irwin Series Operations and Decision Sciences OPERATIONS MANAGEMENT Beckman and Rosenfield, Operations, Strategy:...
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