through its Energy Research and Development Center. Solar power systems is done through the encapsulation of the solar energy from the sun through the photovoltaic (PV) panels which produce direct current (DC) power to run a DC appliance. Additionally, DC current can be converted alternating current (AC) to run AC appliances. The project was anticipated to solve the inexistence of electrical power resources to provide for the basic needs that immediately improve the lives of Filipinos in areas
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the relationship between accounting and information technology subject towards the developing world of business . Accounting, as defined by Webster, is a theory and system of setting up, maintaining, and auditing the books of a firm. Every business needs to have two prime objectives, such as, to earn profit and to remain solvent and the information in relation to these objectives while ensuring whether they are being accomplished is provided by accounting. Accounting is important in the sense
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at www.emeraldinsight.com/researchregister The current issue and full text archive of this journal is available at www.emeraldinsight.com/0268-6902.htm MAJ 19,4 Control self-assessment as a route to organisational excellence A Scottish Housing Association case study James Sheffield Comhairle, The Scottish Centre for European Public Sector Studies, University of Paisley, Paisley, Scotland, and 484 Siobhan White Division of Accounting and Finance, Glasgow Caledonian University Business
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business owned and managed by a single person ADVANTAGES: * ~70% of all businesses, ~ 4% of revenue * Simple, Flexible, Least Expensive * Pays no tax –Owner not separate from entity * Owner gets to keep all of the profits after paying personal income taxes * Salary not deductible as expense (wages to employees are deductible) * Less gov’t regulation * No tax * Ease of dessolution DISADVANTAGES: * unlimited liability, * difficult getting
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sound strategic management decisions. Their primary strategy for success has been to operate each store with the same philosophy: provide everyday low prices and superior customer service. Also, the use of technology has been their competitive advantage. Wal-Mart was the innovator of using the universal bar codes. This bar code allowed retailers to
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necessary to simplify and meet consumer demands. In addition, what would take months or even years to produce could easily be completed in weeks or a few days with mainframes. They have even been used for such applications as payroll computations, accounting, business transactions, information retrieval, airline reservations, and scientific engineering which involve complex computations. From the mainframes, came the birth of the personal computer and its introduction to the mass market. The personal
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Threats: 1. Some institutions push same day surgery 2. Increasing backlog on operations IV. ALTERNATIVE COURSES OF ACTION ACA 1. Add Saturday rotations to the staff ACA 2. Add in a new floor (45 beds) ACA 3. Maintain current hospital capacity VI. ANALYSIS ACA 1
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are affiliated with KPMG International Cooperative (“KPMG International”), a Swiss entity. Through its member firms, KPMG has invested extensively in developing an experienced aviation team. KPMG’s understanding of the aviation industry is both current and forward looking, thanks to KPMG’s global experience, knowledge sharing, industry training and use of professionals with direct experience in the aviation industry. KPMG member firms serve many of the market leaders within the airline sector. We
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decisions people will make is if they should buy or rent a home. There are many advantages and disadvantages in each decision. Explicit costs are easily seen by consumers. Implicit costs and opportunity costs are not always recognized and often looked over when making decisions. I wanted to see the costs in terms of both of these. I am focusing on the costs of each in order to get the total economic cost in the end. The economic cost is able to give me a value for both renting and buying over 30 years. My
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the Institute of Cost and Management Accountants (CIMA) as: "The establishment of budgets relating the responsibilities of executives to the requirements of a policy, and the continuous comparison of actual with budgeted results, either to secure by individual action the objective of that policy, or to provide a basis for its revision". Chapter objectives This chapter is intended to provide: marketing as a key marketing control technique An overview of the advantages and disadvantages of budgeting
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