...TOPIC: THE RESEARCH PROCESS – RESEARCH TOOLS When attempting to find resolution to accounting issues, a key component of the research process is being aware of and utilizing research tools. Research tools may consist of many types of media, resources, and viewpoints. Because accounting is ever evolving, it is imperative to know where to go to remain informed of relevant changes and clarifications. The AICPA & PCAOB websites can be good places to start. There are links to white papers, exposure drafts, articles, accounting and auditing standards, and areas of interest like XBRL. Additionally, the Big 4 accounting firms publish guidance, interpretations, and literature in their public online libraries. There is also accounting research software, one of which is called “Accounting Research Manager, the ultimate research tool.”1 This software provides updated information from FASB, AICPA, the FASB’s EITF (Emerging Issues Task Force), IASB, and industry-specific guidance.1 Also, IASPlus.com and IFRS.com are useful research tool websites when exploring current events and international accounting. EDGAR (Electronic Data Gathering, Analysis, and Retrieval) is an online, publicly accessible tool best used when researching US SEC registrants and their filings. Lastly, any search engine, such as Google, can be helpful when navigating the rough waters of online research. As graduate students, we find that professors can be a wonderful resource. They are passionate about their particular...
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...Marketing Research Tools Paper MKT/441 September 10, 2012 Marketing Research Tools Paper Companies utilize various tools when performing market research whether doing primary or secondary research. For the purpose of this paper, different research tools will be discussed as well as the differences between primary and secondary research when applying qualitative or quantitative methods. It is vital for companies to research whether a new product or an existing one will make a hit on the market. Company’s may even want to grow geographically and need to know whether the investment is a prudent one. The dynamics of a business and their target markets can be impacted by change whether it is a new organization or an existing one. Primary and Secondary Market Research There are two different types of market research, primary and secondary. Primary research or field research is the most frequently used method. Primary market research is customized to meet specific needs of the business can be handled within the company or outsourced to a marketing firm. Focus groups, surveys, interviews and observations are good examples of primary market research methods. These particular tools are utilized to evaluate distinct issues that are of key interest to the organization and where feedback is required to carry out a strategic action plan. On the other hand secondary market research is founded on information gathered from reports that existed before the original evaluation of...
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...Marketers engage the use of primary and secondary research tools to determine results of current and past information. The information acquired from the results of the inquiries defines the data in two different terms. Marketers dissect the information and categorize it in qualitative or quantitative terms. For marketing it is important to differentiate between primary and secondary research when using qualitative and quantitative approaches to use each one effectively and determine why. Primary Research Part of the marketing strategy implements research to determine results for the final goal. In a perfect world the information would be filed away and broken down in descriptive categories. When no established information has been provided researchers must turn to new collection processes. “When the researcher collects fresh data to meet the needs of research it is primary research. The tools of primary research include surveys, interviews, and observations. This is a direct method of carrying out research and so its tools are entirely different from that of secondary research” (Stewart, 1993, p.67). Primary research collects information from a variety of sources. Marketers use surveys, videos, laboratory testing, organizations records, and observations to gather information and relate it to data. Observations tend to be collected from focus groups, usually from the moderator. The moderator will conduct the group discussions on behalf of the organization and observe...
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...Hamilton Power Tools marketed industrial products by catering to constructional and industrial tool market. Their construction product lines included power trowels, power trowels, concrete vibrators, generators and power driven tools. Their industrial lines were primarily pneumatic tools: drills, screwdrivers etc. One of their products – gasoline-powered chain saw was slightly different from the above tools. Mr. Campagna, the marketing manager for Hamilton Power Tools knew that the chain saw industry primarily catered to following markets:-Professionals (lumberjacks), farmers, institutions and casual users. Among these casual user segment was considered to be the future growth market. Hamilton Power Tools thus hired Consumer Metrics of Chicago to conduct two research projects. The first one was a projective technique known as Thematic Apperception Test(TAT) using picture response techniques. The basic premise of TAT research is that it in an unstructured and indirect manner encourages respondents to project their emotions, needs, motives, attitude and values at a sub-conscious level. Purpose of research: The research was primarily exploratory to gain insights into reasons why people make certain purchases. Mr. Campagna also wanted to get a flavour of language people use in talking about chain saw. Analysis of method: The research was conducted in states of Illionois and Wisconsin. People who were selected for TAT were screened on basis of whether they planned to purchase...
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...Science Salary Survey Tools, Trends, What Pays (and What Doesn’t) for Data Professionals John King & Roger Magoulas Take the Data Science Salary and Tools Survey As data analysts and engineers—as professionals who like nothing better than petabytes of rich data—we find ourselves in a strange spot: We know very little about ourselves. But that’s changing. This salary and tools survey is the second in an annual series. To keep the insights flowing, we need one thing: People like you to take the survey. Anonymous and secure, the survey will continue to provide insight into the demographics, work environments, tools, and compensation of practitioners in our field. We hope you’ll consider it a civic service. We hope you’ll participate today. Make Data Work strataconf.com Presented by O’Reilly and Cloudera, Strata + Hadoop World is where cutting-edge data science and new business fundamentals intersect— and merge. n n n Learn business applications of data technologies Develop new skills through trainings and in-depth tutorials Connect with an international community of thousands who work with data Job # 15420 2014 Data Science Salary Survey Tools, Trends, What Pays (and What Doesn’t) for Data Professionals John King and Roger Magoulas 2014 Data Science Salary Survey by John King and Roger Magoulas The authors gratefully acknowledge the contribution of Owen S. Robbins and Benchmark Research Technologies, Inc., who...
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...Personal Responsibility as a Development Tool Arquímedes Cedeño University of Phoenix, Puerto Rico Campus GEN/200 February 14, 2012 Lic. Lopez-Rivera Personal Responsibility as a Development Tool In the society, the persons require a high degree of personal responsibility to be considered as a successful person in life. If they want to be successful must take responsibility as a habit necessary to create, without it, they are predetermined to fail. As Tracy says in his study: The more responsibility you take, the more in control you are. And the freer you are, especially in your own mind, to make decisions and to do the things you want to do. So there’s a direct relationship between responsibility, control, freedom and happiness. The happiest people in the world are those who feel absolutely terrific about themselves, and this is the natural outgrowth of accepting total responsibility for every part of their lives (p. 1). What is Personal Responsibility? Personal responsibility is the ability to determine one’s own decisions, choices, and actions (What is personal responsibility?, 2012). Are those actions that help us improve our quality of life, our relationship with people and the environment around us. Complying with the rules imposed by our society and enforces them through the rest of it. Responsibility is not a burden, it's a blessing (Gallozzi, 2012) How we acquired it? We acquired it through the teaching of our parents, early education. Those little...
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...TABLE OF CONTENTS Situational Analysis 3 Alternatives 7 Decision Criteria 11 Action Plan 12 In 1910, Black & Decker was founded by two 23 year olds S. Duncan Black, and Alonzo G. Decker in Baltimore. 73 years after receiving its first patent, Black & Decker was the world’s largest producer of power tools, power tool accessories, electric lawn and garden tools, and residential security hardware. The brand has also made its successful foray into households with products such as the DustBuster, and Spacemaker amongst other things. The franchise also holds nearly 30% of market share overall in the US power tools market. With strong segment shares in the professional industrial and consumer market at...
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...Chapter 3 MATERIALS, METHOD AND PROCEDURES Research Design In this study, the researchers used the descriptive-developmental research design since its purpose is to develop a new product, the Meat Pie. Once formulated, the treatments were subjected to evaluation using the Hedonic Scale for sensory evaluation to describe the qualities of the treatment to determine which among the treatments is the most acceptable. Tools and Equipment The following table shows the different tools and equipment used in the making of Meat Pie as souring agent. Table 3. List of Tools and Equipment Tools | Functions | Measuring CupsMeasuring SpoonMixing bowlWooden spoonFrench or chopping knifeChopping boardGas stove | Containers that come in graduated sizes, used to measure the amount of foodUsed to measure small units of ingredientsLarge container used to hold the ingredientsUsed to mix and stir the ingredientsA cutting tool with a long wide blade used to slice, chop, and dice the ingredientsUsed to protect the preparation table when slicing or when chopping foodA kitchen appliance designed for the purpose of cooking food | The following were the ingredients and proportions used during the production process. Research Procedure The following are the steps undertaken in the processing of the Meat Pie as souring agent. 1. Prepare and measure the ingredients. 2. In large mixing bowl, combine flour, nutmeg and margarine until completely mixed (use your hands for the right texture)...
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...Cardinal Ambrozic CATHOLIC SECONDARY SCHOOL HOSPITALITY & TOURISM TECHNOLOGY GRADE 10 – TFJ 201 MR. F. GROE Course Overview Hospitality and Tourism Technology, Grade 10, Open Mr. F. Groe Cardinal Ambrozic Catholic Secondary School Identifying Information Course Title: Hospitality and Tourism Technology Grade: 10 Course Type: Open Ministry Course Code: TFJ2O Credit Value: 1 credit Department: Technological Education Description/Rationale This course emphasizes the scope of the hospitality and tourism industry. Students study food origins, food handling techniques, food preparation, health and safety standards, and the use of specialized tools and equipment. They also investigate travel and tourism activities in Ontario, develop effective communication and management skills, and identify career opportunities in the hospitality and tourism industry. Unit Titles (Time + Sequence) Unit 1 | Safety and Sanitation | 10 hours | Unit 2 | The Scope of the Hospitality and Tourism Industry | 10 hours | Unit 3 | Food Preparation and Handling | 30 hours | Unit 4 | Food Origins and Tourism | 30 hours | Unit 5 | Communication and Management Skills | 30 hours | Unit Descriptions Unit 1: Safety and Sanitation Description This unit introduces students to basic principles of personal, workplace, and food safety in hospitality and food service. Students examine their role in safety and sanitation in the hospitality and food service...
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...conveyor. MHS based flatbed conveyor systems bring themselves to control complexity, additional storage equipment such as baskets and trays and additional user activity. The meat processing industry in the UK has refused to adopt the system because of the cost of installation if there is no commercial benefit in a financial decline through food fear accompanied by potential incompatibility between the issues of system reliability and the imposition of additional stress operator. Based on time constraints, the research has been conducted on the MHS can solve the limitations of the current system. Therefore, a consortium project called Meatract, was established to research and develop novel MHS automatically detect and track cuts in the boning hall. Simulation techniques have been implemented to analyze and present activities in the boning hall and different material handling devices are tested to investigate the effect of using the system in the boning hall. Research carried out in various techniques from economics and engineering aspects of an overhead conveyor been regarded as a more cost-effective alternative, even if...
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... Here my objective is to choose between one and three of these solutions of a module and create a 2-3 page report on. A few of the questions that I will briefly but clearly explain are what do I think of the purpose of the tool represented? What do I think can be learned from these tools? In what situations do I think these too would be useful? How can or could I apply these tools in my organization, career, or personal life? And last but not least my overall evaluation of the tools mentioned? Purpose The purpose of the SAP business object is for the NCIS is to have the opportunity to track all criminal activity in real time, identify crime trends, and allocate resources effectively. NCIS also uses this software to report to the U.S. Congress and justify funding. The next question asked was what I learned from these tools? A few of the items that I learned that I thought could not be possible was how amazing how this tool provided NCIS the opportunity to become proactive. NCIS went from solving crimes to actually preventing, investigating and solving them before they actually happen. The other question that I was asked to discuss was how I think that this tool would be useful. According to Ofelia Perotti, who is a analytical cell division chief at NCIS. She states within this article that “Congress allocates funds specifically for different functions. For example if certain...
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...assemble and adjust various styles of clutches or brakes QUALIFICATION REQUIREMENTS: To perform this job successfully, an individual must be able to perform each essential duty satisfactorily. The requirements listed below are representative of the knowledge, skill, and/or ability required. Manual dexterity and good number recognition skills is required. Ability to use air tools, power tools and hand tools is required. Experience in assembly practices and procedures are preferred. ESSENTIAL DUTIES AND RESPONSIBILITIES The list is representative but not intended to be all inclusive. Other duties may be assigned. Assemble various types and styles of product from start to finish including special customer requirements Read Operating Manufacturing Sheets (OMS) or Instructions to assemble product Burnish and adjust completed units as required Electrically test completed units and inspect parts for quality Prepare units for shipping, including proper documentation, as required Train other employees when necessary. Perform above duties with minimum supervision TOOLS AND EQUIPMENT: Air tools, power tools, hand tools and electrical test equipment PERSONAL PROTECTIVE EQUIPMENT Safety glasses and/or side shields and steel toed shoes. Some tasks may require gloves. All protective equipment required by company policy and/or State law. EDUCATION and/or EXPERIENCE: Less than high school education; or up to one (1) month related experience or training; or equivalent combination of education and...
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...Shortages Fortune 2000 food product manufacturer rapidly increases network visibility, extends useful life for existing tools, and accelerates MTTR for troubleshooting problems “We selected the Anue Net Tool Optimizer to eliminate our SPAN shortage problem. Since it has been deployed, we have also seen a significant improvement in network visibility, cost savings on tools, and faster MTTR for diagnostic troubleshooting.” – Lead Network Administrator “The Anue Net Tool Optimizer allows us to share traffic from our limited number of SPANs with eight tools, without dropping packets or overloading the tools with data.” – Lead Network Administrator Company Profile The Customer is a $4B food product manufacturer in North America (FY 2010). With products that distribute across the continent, in the United States, Canada, and Mexico, the Customer is one of the leaders in packaged coffee, health/natural foods, and a variety of other packaged edibles. Problem The Customer runs a complex network with approximately 7,500 networking devices deployed at their headquarters, as well as 33 remotely located sites, 75% of which are primarily manufacturing facilities. They use a variety of tool types, including Application Performance Management (APM), Intrusion Detection Systems (IDS), URL Filtering, Packet Capture, and Data Loss Prevention (DLP). With such a variety of tools, the Customer’s networking team found that the data center lacked available access points, specifically SPAN ports...
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...(MEL). Web Support link: http://www.nbaa.org/ops/maint/inoperative-equipment/minimum-equipment-list.php Inoperable Equipment and Minimum Equipment List I have chose to use NBAA.org as a good resourceful tool for learning in general when it comes to aviation. This web link will teach you an easy and simple way the definition and use of a MEL. Definition of MEL: A Minimum Equipment List (MEL) is one method aircraft operators may use to obtain relief from Federal Aviation Regulations that generally require that all equipment installed on the aircraft be operative at the time of flight. A MEL is a precise listing of instruments, equipment and procedures that allows an aircraft to be operated under specific conditions with inoperative equipment. It will explain you step by step the procedure and use of an MEL, such as: * Obtaining FAA approval * Conducting operations with an MEL * Correcting MEL inoperative items * Record keeping requirements NBAA.org is an excellent website for any professional in aviation or for anyone interest in aviation. Using this beside you can find information from student material, airport operations, security, maintenance, job search and much more. As a professional pilot, I recommend the use of this website as a tool in your aviation journey, career and studies. I will also advise you to consider getting a free membership with them, which will open even more opportunities of resourses....
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...CHAPTER 12 – EXERCISE 12-4 Solution Normal selling price: 389.95 Direct materials $143.00 Direct labor $86.00 Manufacturing overhead $35.00 unit production cost $264.00 Most MO os fixed and unaffected by variations in j ewelry produ ced $7 of the MO is variable with respect to bracelets produced Additional Special order: $6.00 per Special tools purchase $465.00 tool No affect on sales or capacity What affect? Special price $349.95 per Should the special order be accepted at this price Company: Miyamoto Jewelers Per Unit 10 Bracelet Incremental revenue $349.95 $3,499.50 Incremental costs: Variable costs: Direct materials $143.00 $1,430.00 Direct labor $86.00 $860.00 Variable Manufacturing overhead $7.00 $70.00 Special filligree $6.00 $60.00 Total variable cost $242.00 $2,420.00 Fixed costs: Purchase of special tool $465.00 Total incremental cost $2,885.00 incremental net operating income $614.50 CHAPTER 12 – EXERCISE 12-16 Solution Diehl Company Diesel Tractors unit product cost based on 60000 parts per year Per Part 60000 units Direct materials $4.00 $240,000.00 Direct labor $2.75 $165,000.00 Variable manufacturing overhead $0.05 $3,000.00 Fixed manufacturing overhead, traceable $3.00 $180,000.00 Fixed manufacturing overhead, common $2.25 $135,000.00 (allocated on the basis of labor hours) unit production ...
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