... 6.Activity based costing/Target costing Mechanism for determining selling prices. It is a cost management tool. TATA tries to manufacture a car at Rs. 1 ,00,000. – is a typical example for target costing. 42. Stages of target costing 1. Determine the target price which customers will be prepared to pay for the product 2.Deduct a target profit margin fro the target price to determine the target cost 3. Estimate the actual cost of the product 4.If estimated actual cost exceeds the target cost , investigate ways of driving down the actual cost to the target cost 43. Target costing-Continues Customer oriented approach Used by Japanese copanies and recently adopted by Europe and the USA. Recently call canters are trying to adopt this as Indian currency strengthened. 44. Procedures: 1.Market research to find the customer’s perceived value-tear down analysis-examining the competitors’ products-dismantling of the competitor's product.use value engineering 2.How customers differentiate the product from the competitors 3.Target profit margin depends on planned return on investment and fix % of profits on sales 4.Decomposed into a target profit for each product. 5.Deduct the target profit from target price 6.Compare with the predicted actual cost. 7. If predicted cost>target cost then efforts are made to close the gap. 45. What is required? Team approach Team members include: 1.designers 2. engineers 3. Purchasing 4. manufacturing 5. marketing 6. management accounting...
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...First name Last name Lecturer Date Spiritual Life needs Critical Mind The core postulation of the Buddhist doctrine is the assumption that all is misfortune, our irrelevant souls are at bay forever in a confusion, and the exclusive way to avoid the misfortune is via a specific route to open mindedness, which changes with every communion of Buddhism, which always entails adherence to different attitudes and behaviors (Carrier 1). In correlation, the core postulation of Christian doctrine is the assumption that we completely have imperishable spirits which are barred by the fault of Adam and individually enjoin condemnation not only to suffering and evil in this universe, but to an endless of life in heaven, but the exclusive means to avoid this doom is through accepting that Christ was the offspring of the Almighty and liberated us by His death on the cross (Carrier 1). Besides that, Christian communions alternate with account to the correct entry demands for eternity home but they are all likely to concur that heartfelt and true belief in the aforementioned main thesis not only advance to a liveliness of goodness and happiness in this universe, but to endless life. According to Carrier (1), to disallow one of the two allegations is to disallow the entire validness of the indicated religions. In fact, even to propose that these allegations are inappropriate or of only secondary significance are to disallow the entire validness of these communions, because everything they enlighten...
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...Table of content 1. Question a 2 2. Question b 5 3. Question c 6 4. Question d 9 5. Question e 10 6. Question f 11 7. Reference 16 a) As the auditor, describe the concerns you have that may suggest fraud is occurring in the company. The Fraud Triangle ©2012 Prentice Hall Business Publishing, Auditing 14/e, Arens/Elder/Beasley The fraud triangle originated from Donald Cressey's hypothesis (Donald R. Cressey, 1973). The fraud triangle is a model for explaining the factors that cause someone to commit occupational fraud (acfe, n.d.). Type of fraud: Management fraud Fraudulent financial reporting Misappropriation of assets. (Arens/Elder/Beasley, 2012) ©2012 Prentice Hall Business Publishing, Auditing 14/e, Arens/Elder/Beasley At the types of fraud, usually the Management fraud are including fraudulent financial reporting and the misappropriation of assets. Why the company will occurs the fraud, because the employees and managers have incentive, opportunities and attitude...
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...kind support in filling the questionnaires and to respond for our causal interview as the responses they provide determine the analysis & conclusion of the research. We would also like to offer our heart full thanks to our Instructors, of legislative drafting Ato mulken who make us to study on this area Finally our thanks goes to the secretary who, prepared this final report paper. List of tables Table 1- The effect of filming activities conducted across the roads of the town on the normal traffic follow------------------------------------------------------------------------------------------- Table 2-Problems occurred due to filming activities conducted across the roads (for the purpose stated under table 1 above)....
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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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...Introduction To Criminology Prof. Dr. Ayman Elzeiny A-why criminology? There is very important and critical questions , impose it self at our minds. why do people get paid to study crime and criminal behavior , and why do people engage in this area of study ? There are a variety of answers of these questions, built around many kinds of concerns , like the anxiety, anger , and fear that are common responses to crime of the future crimes . former victims of crimes may contribute of showing the importance of studying criminology by, transferring them experience and feeling of anxiety, anger, and fear which Generated from crimes to other persons . Then the need to study criminology become at the forefront of priorities , to predict and control crime; the hope of preventing crime through individual and social reform the wish to understand and explain crime and societal reactions to it; and the simple desire to learn more about crime and what it can tell us about our society . Criminologists disagree, sometimes violently, about which of these kinds of concerns are most legitimate and important . So Criminology was the composite result of the thinking and endeavors of many people, and them desire to the understanding the individual behavior and deviation and the structuring of the social order . The study of crime has engaged the interest of many academic disciplines. Building on centuries of philosophical debate, systematic attempts to explain crime emerged...
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...wiL1084x_fm_i-xxiv_1.indd Page i 1/10/11 7:53:00 PM user-f499 /Users/user-f499/Desktop/Temp Work/Don't Delete Job/MHBR231:Wild:203 Managerial Accounting John J. Wild University of Wisconsin at Madison Ken W. Shaw University of Missouri at Columbia 3 rd edition wiL1084x_fm_i-xxiv_1.indd Page ii 1/10/11 9:14:31 PM user-f499 /Users/user-f499/Desktop/Temp Work/Don't Delete Job/MHBR231:Wild:203 To my students and family, especially Kimberly, Jonathan, Stephanie, and Trevor. To my wife Linda and children, Erin, Emily, and Jacob. MANAGERIAL 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 2012, 2010, 2007 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 DOW/DOW 1 0 9 8 7 6 5 4 3 2 1 ISBN 978-0-07-811084-9 MHID 0-07-811084-X Vice president and editor-in-chief: Brent Gordon Editorial director: Stewart Mattson Publisher: Tim...
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...Theories of criminology Prof. Dr. Ayman Elzeiny Introduction :- What is Theory? Definitions of the theory Vold, Bernard, and Snipes defined it as :- “an explanation … a sensible relating of some particular phenomenon to the whole field of knowledge” On other hand Bohm defined it as “makes statements about the relationship between two classes of phenomena” Williams and McShane defined it as “generalizations of a sort; explains how two or more events are related” . According to Shoemaker the theory is : “a systematic collection of concepts and statements purporting to explain behavior” . And according to Hoover the theory is “a set of related propositions that suggest why events occur”. We can define theory as "Statement of a relationship between two or more propositions and concepts . which explains and/or predicts some behavior ". Introduction to Theories of criminology : There are many "theories" of criminology suggested by many writers. It would not be practical to list them all. a few only that have received some support. The almost prominent schools of criminology Were : The Classical School, "which began about 1755 to 1764" after Beccaria (1738-94) published his famous Essay on Crimes and Punishments; Along with Beccaria, the thinkers of the Classical School were Rousseau, Montesquieu, Voltaire, Jeremy Bentham, William Blackstone, Samuel Romilly, and others. The Positive School, " which began after the publication of Lombroso's L'uomo...
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...Chapter 1 Introduction To Criminology A-why criminology? There is very important and critical questions , impose it self at our minds. why do people get paid to study crime and criminal behavior , and why do people engage in this area of study ? There are a variety of answers of these questions, built around many kinds of concerns , like the anxiety, anger , and fear that are common responses to crime of the future crimes . former victims of crimes may contribute of showing the importance of studying criminology by, transferring them experience and feeling of anxiety, anger, and fear which Generated from crimes to other persons . Then the need to study criminology become at the forefront of priorities , to predict and control crime; the hope of preventing crime through individual and social reform the wish to understand and explain crime and societal reactions to it; and the simple desire to learn more about crime and what it can tell us about our society . Criminologists disagree, sometimes violently, about which of these kinds of concerns are most legitimate and important . So Criminology was the composite result of the thinking and endeavors of many people, and them desire to the understanding the individual behavior and deviation and the structuring of the social order . The study of crime has engaged the interest of many academic disciplines. Building on centuries of philosophical debate, systematic attempts to explain crime emerged from the developing biological...
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...episodes and, on how to instill an understanding of student’s perceptions of bullying incidents, however, not all teachers have the same perception of bullying interactions. Everyone comes to the table with their own set of definitions and perspectives based upon their background and upbringing. There is a need to examine these varied perceptions and understandings and how people in schools define and respond to bullying. There are critical gaps in the existing research on this subject and by identifying and understanding teacher perceptions of bullying in this time frame of 2013, response to incidents involving student bullying will provide useful insights while also providing future researchers points of comparison. The purpose of Chapter Two is to support examination of my body of research and to determine similarities and differences in teacher perceptions of bullying in their schools. Background information will be provided to the reader on the kinds of bullying and their definitions, and what affects accompany bullying episodes and current existing attitudes about bullying. Review of the Related Literature Bullying has been come to be defined as the repeated aggressive behavior that can be either physical, psychological to intentionally hurt the recipient and is administered either by an individual or a group and usually unprovoked by the recipient. Bullying has been explicitly identified internationally as a problem in schools, threatening...
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...in a database or retrieval system in any form or by any means, without prior written consent of Cambridge Business Publishers, LLC, including, but not limited to, in any network or other electronic storage or transmission, or broadcast for distance learning. Student Edition ISBN 978-1-61853-102-5 Bookstores & Faculty: to order this book, call 800-619-6473 or email customerservice@cambridgepub.com. Students: to order this book, please visit the book’s website and order directly online. Printed in the United States of America. 10 9 8 7 6 5 4 3 2 1 About the Authors Peter D. Easton is an expert in accounting and valuation and holds the Notre Dame Alumni Chair in Accountancy in the Mendoza College of Business. P rofessor Easton’s expertise is widely recognized by the academic research community and by the legal community. Professor Easton frequently serves as a consultant on accounting and valuation issues in federal and state courts....
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...P R E FAC E THE ACCOUNTING ENVIRONMENT Accounting is the most employable, sought-after major for 2009, according to entrylevel job site CollegeGrad.com. One reason for this interest is found in the statement by former Secretary of the Treasury and Economic Advisor to the President, Lawrence Summers. He noted that the single-most important innovation shaping our capital markets was the idea of generally accepted accounting principles (GAAP). We agree with Mr. Summers. Relevant and reliable financial information is a necessity for viable capital markets. Without it, our markets would be chaotic, and our standard of living would decrease. This textbook is the market leader in providing the tools needed to understand what GAAP is and how it is applied in practice. Mastery of this material will be invaluable to you in whatever field you select. Through many editions, this textbook has continued to reflect the constant changes taking place in the GAAP environment. This edition continues this tradition, which has become even more significant as the financial reporting environment is exploding with major change. Here are three areas of major importance that are now incorporated extensively into this edition of the text. A New Way of Looking at Generally Accepted Principles (GAAP) Learning GAAP used to be a daunting task, as it is comprised of many standards that vary in form, completeness, and structure. Fortunately, the profession has recently developed the Financial Accounting...
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...fundamentals of cost accounting fourth edition William N. Lanen Shannon W. anderson Michael W. Maher ® accounting The integrated solutions for Lanen/Anderson/Maher’s Fundamentals of Cost Accounting, 4e have been proven to help you achieve your course goals of improving student readiness, enhancing student engagement, and increasing their comprehension of content. Known for its clear and engaging style, the Lanen solution employs the use of real-world scenarios, LearnSmart, and instant feedback on practice problems to help students engage with course materials, comprehend the content, and achieve higher outcomes in the course. Our new Intelligent Response Technology-based content offers students an intelligent homework experience that helps them stay focused on learning instead of navigating the technology. Finally, McGraw-Hill’s adaptive learning component, LearnSmart, provides assignable modules that help students master core concepts and come to class more prepared. LearnSmart with Lanen is an introductory managerial accounting review, providing students with a refresher on these topics for their cost accounting course. PROVEN EFFECTIVE Get Connected. FEATURES Intelligent Response Technology Intelligent Response Technology (IRT) is Connect Accounting’s new student interface for end-of-chapter assessment content. Intelligent Response Technology provides a general journal application that looks and feels more like what you would find in a general ledger...
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...U.S. Department of Justice DE PA ME RT NT OF J US CE TI Bureau of Justice Assistance IJ J O F OJJ D P B RO J US T I C E P Bureau of Justice Assistance Understanding Community Policing A Framework for Action MONOGRAPH S G OVC RA MS Office of Justice Programs N BJ A C E I OF F Bureau of Justice Assistance Understanding Community Policing A Framework for Action MONOGRAPH August 1994 NCJ 148457 Bureau of Justice Assistance This document was prepared by the Community Policing Consortium, supported by grant number 93–DD–CX–K005, awarded by the Bureau of Justice Assistance, U.S. Department of Justice. The opinions, findings, and conclusions or recommendations expressed in this document are those of the authors and do not necessarily represent the official position or policies of the U.S. Department of Justice. Bureau of Justice Assistance Response Center 633 Indiana Avenue NW., Washington, DC 20531 800–421–6770 The Bureau of Justice Assistance is a component of the Office of Justice Programs, which also includes the Bureau of Justice Statistics, the National Institute of Justice, the Office of Juvenile Justice and Delinquency Prevention, and the Office for Victims of Crime. ii Monograph Acknowledgments The Bureau of Justice Assistance wishes to thank Stephen J. Gaffigan, Director of Operations, Community Policing Consortium for supervising and coordinating the preparation of this document with the Consortium Management...
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...INSIDE Wipro in Brief Customer Focus Financial Highlights Chairman's Letter to the Stakeholders CEO's Letter to the Stakeholders CFO's Letter to the Stakeholders Board of Directors Sustainability Highlights 2012-13 Management Discussion & Analysis Directors Report Corporate Governance Report Business Responsibility Report Standalone Financial Statements Consolidated Financial Statements Consolidated Financial Statements under IFRS Glossary 2 4 8 10 12 14 16 22 24 41 55 85 106 147 183 231 This Annual Report is printed on 100% recycled paper as certified by the UK-based National Association of Paper Merchants (NAPM) and France - based Association des Producteurs et des Utilisateurs des papiers et cartons Recycles (APUR). Certain statements in this annual report concerning our future growth prospects are forward-looking statements, which involve a number of risks, and uncertainties that could cause actual results to differ materially from those in such forward-looking statements. The risks and uncertainties relating to these statements include, but are not limited to, risks and uncertainties regarding fluctuations in our earnings, revenue and profits, our ability to generate and manage growth, intense competition in IT services, our ability to maintain our cost advantage, wage increases in India, our ability to attract and retain highly skilled professionals, time and cost overruns on fixed-price, fixed-time frame contracts, client concentration, restrictions on immigration...
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