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Sep 8, 20140 likes106 views

Standard costing refers to expected costs under anticipated conditions and allows for comparison of standard versus actual costs. Differences between standard and actual costs are referred to as variances, which should be investigated if significant. Standard cost is the cost of a single unit while budgeted cost is the total cost of budgeted units. Target costing determines the allowable cost to earn a required profit, while kaizen costing continually reduces costs after design and production. Cost variances measure differences between planned and actual costs. Material, labor, and variable overhead variances compare standard and actual costs for these items.

Deveoping teachingAlena Patrusheva

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This document summarizes the learning from a student project on multiple intelligence theory and critical thinking. It discusses how the students learned about the 9 types of intelligence identified by Howard Gardner and how to develop lessons incorporating different intelligence types. It also explains how the students learned about critical thinking skills and how to apply technology to develop critical thinking in lessons and analyze lessons.

DvalmodasBoanergesTeixeira

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PgPyDayInes Sombra

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The document discusses the importance of welcoming and supporting beginners in a community to help the community grow and thrive. It recommends producing introductory content and mentoring newcomers to help them get involved. It also stresses the need to advocate for diverse viewpoints, partner with other communities, enforce policies against bullying, and acknowledge implicit community rules can change over time to create a more inclusive environment for all.

A prism changes your way of looking at the world: how PRISM affects your clou...openQRM Enterprise GmbH

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It was considered to be an open secret and there have always been indicators that attested to it but now it is an established fact. The PRISM surveillance affair has caused a worldwide furore. Official agencies went so far as to say that it is something that must be accepted because it ultimately affects the national security of the United States. Against this background, many companies are asking themselves how the confidentiality of their business-critical data can be ensured with reference to their cloud computing strategies. Companies find themselves in a strongly dependent relationship with technology and communications solutions over which the cloud already exerts a considerable influence.

Artigos e tutoriaisValcenir Hussein

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Guru siphon formulaJamie Boyer

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The document discusses the Guru Siphon Formula product launch by two Australian internet marketers, Josh Denning and Eddy Croft. It notes they were able to get on many top guru lists through hustle, good connections, and networking methods released over the years. The author bought the product and describes it as teaching how to make $3,000 per week from simple WordPress sites that take an hour to build through affiliate marketing techniques the gurus had kept underground.

Foreldremøte 7kl-13. Sven Brekke

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Pintura...araceli01

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El documento habla sobre la fotografía como un proceso para capturar imágenes y almacenarlas en un medio sensible a la luz basado en el principio de la cámara oscura. Menciona diferentes tipos de fotografía como documental, estudio, cotidiana, comercial y artística. También describe la regla de los tercios. Luego describe el descubrimiento de la estatua Venus de Milo en la isla de Milo en 1820 y cómo fue llevada a Francia.

Best Buy Co., Inc. Shareholders Meeting Presentationfinance7

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The document summarizes the June 21, 2006 regular meeting of Best Buy Co., Inc. shareholders. It includes the agenda which covers the election of Class 1 directors, ratification of auditor appointment, and a management presentation and Q&A session. It provides results of director and auditor voting and introduces members of Best Buy senior management who will present on topics like customer centricity, employee engagement, growth strategies, and fiscal year 2007 guidance and goals.

Tender Writing Tips- How NOT to Irritate the Buyer!fionabrunton

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Mitko Kateto Ivan I Donaguest39ab3d

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MOINC Serveraravinda777

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MOINC is a prototype architecture that combines web services, grid computing, and volunteer computing. It aims to improve the scalability and availability of web services. The key components are the MOINC Server, Server Manager, and Client Agent, which communicate via the Thisara framework. The MOINC Server acts as the coordinator and manages resources and services. It allows dynamic addition and removal of nodes to balance loads across volunteer resources. This creates a highly scalable architecture for deploying web services on grid environments with improved reliability and performance.

Het geld van het ACWThierry Debels

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De vereffenaars bevestigden eind juni 2014 dat er voor de ARCO-beleggers uiteindelijk slechts 'enkele tientallen miljoenen euro's' zullen overblijven, terwijl ze 1,3 miljard euro te goed hebben. 'Dat komt dus neer op hoogstens tientallen euro's per coöperant', aldus Joost Van Elsuwé, voorzitter van de actiegroep Arcopar Actieteam in De Tijd. Het resterende gat van ruim 1,2 miljard euro zou opgevangen moeten worden door de overheidswaarborg. Een piste die door sommigen gevolgd wordt, is om eerst de aanwezige middelen van het ACW aan te spreken. Op het adres van ARCO vinden we heel wat vennootschappen van de Christelijke zuil. Over een aantal ondernemingen is er geen financiële informatie beschikbaar bij de balanscentrale van de NBB. Over een aantal wel. In onderstaande tabel hebben we voor deze ondernemingen de beleggingen, cash en financiële vaste activa opgelijst. Bron: de recentste gegevens beschikbaar in de balanscentrale van de NBB Uit de tabel blijkt dat vooral Femma over financiële middelen beschikt. De totale positie cash en beleggingen van deze ondernemingen bedraagt 19 miljoen euro. Een andere piste is de verkoop van het vastgoed van het ACW. Vooral N-VA parlementslid Peter Dedecker volgt deze piste. In De Morgen stelt hij dit: "Ze (AVW,td) hebben nog altijd luxehotels in Frankrijk en Zwitserland. Loop eens over de Korenmarkt in Gent, het postkaartbeeld van de stad. De helft van de gebouwen daar zijn hun eigendom. Ook in Brugge en Hasselt bezitten ze historische panden. Het ACW kan de Arco-coöperanten voor een groot stuk vergoeden." Belfius betaalt het ACW volgens De Tijd ook jaarlijks vier miljoen euro als de christelijke arbeidersbeweging en de deelorganisaties zich onthouden van publieke verklaringen die de reputatie en het imago van de staatsbank kunnen schaden. Conclusie is dat het ACW inderdaad over de nodige financiële slagkracht beschikt om een deel van de ARCO-beleggers te vergoeden. De echte discussie zou dan kunnen gaan over het aandeel van het ACW hierbij.

Андрей Самиляк - Meet Magento Ukraine - Как мы играли в DevOps и как получилс...Atwix

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Earth could be a better place through effective industrial waste collectionsmtwastebrokers

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2014 Goiania International Social Pacification Congress keynoteAlex Yaroslavsky

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Better Together PresentationCalum Crichton

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This document discusses the economic, political, and social/cultural case for Scotland remaining part of the United Kingdom. It argues that the UK pound is a trusted and secure currency, while leaving the UK would mean leaving the pound and gambling on Alex Salmond's unidentified "Plan B". It also notes that the UK has achieved a high level of shared resources and equalized opportunities between its four nations through pooling resources across national boundaries.

Apresentacao Elisabetegueste4f45e5

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1) O documento discute a modelagem de um sistema de classificação e agrupamento automático de documentos com base em proximidade semântica e classificação social. 2) A classificação social permite que usuários classifiquem, comentem e adicionem tags aos documentos para melhor organizá-los. 3) O desafio da Biblioteca do Congresso mostrou que folksonomias geradas por muitos usuários podem fornecer catalogação mais precisa do que especialistas.