Absorption Spectroscopy
4 pages (1000 words) , Lab Report
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...absorption spectroscopy. It was found that 0.06531 grams of Allura Red dye was present in the sample of sparkling fruit water. Comparing it with the LD50 (6-10g/kg body weight), it was found that the level of Allura Red dye in the water is within normal levels. Introduction Absorption spectroscopy is an important analytical tool that is used for the determination of several species. It is valuable since... Determination of concentration of Allura Red in sparkling fruit water The purpose of this experiment was to determine the amount of Allura Red dye present in sparkling fruit water and then comparing it with the dye’s LD50 published in literature. A sample of the water with the dye was analyzed using...
Atomic absorption emission
5 pages (1250 words) , Lab Report
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...absorption spectroscopy where a beam of light with wavelength that can be absorbed by the ground stately atoms is let through the fire. If a certain portion of the light is absorbed, then, this might lead to inference that the solution has Na+ ions. Next is the flame emission spectroscopy where the intensity of molecular bands, atomic or ionic lines is measured. In such a case, the molecular bands, atomic or ionic lines are emitted by excited molecules, atoms... Part 2: Determination of Sodium by Atomic Flame Emission Spectroscopy Technique Under Atomic Flame Emission (AFE) Spectroscopy, there are three basicapproaches that are used in the identification of Sodium. These include; The flame atomic absorp...
Absorption costing and marginal costing
9 pages (2250 words) , Assignment
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...absorption costing and marginal costing is calculated below: Income Statement of Simpson Ltd. For the year... Introduction: Simpson Ltd. Wanted to manufacture and sell 30,000 units of its product in the year 2007 for which, the marketers estimated that there would be a demand slow down in that year and as such 30,000 units could not be sold easily. However, the management wanted to increase the demand by increasing the production of the product and as such produced 45,000 units with a thought that by putting the pressure, the selling agents could push the products more than the estimated sales into the market. However, only 20,000 units could be sold for which the profit ascertainment under both the...
Compare and contrast absorption costing
10 pages (2500 words) , Assignment
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...Absorption Costing Vs. Marginal Costing   Introduction: the Basic Concepts Explained   Lucey (2002, p defines costing as “the establishment ofbudgets, standard costs and actual costs of operations, processes, activities or products; and the analysis of variances, profitability, or the social use of funds.” From this definition it is apparent that costing basically encompasses the estimation of the costs of goods and services so as to provide information to management and facilitate management decision making. As such in deciding between various costing methods one must keep the ultimate objective in mind: which method is most appropriate for a given business and gives the information... that...
Absorption Costing versus Variable Costing
6 pages (1500 words) , Essay
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...Absorption Costing versus Variable Costing Introduction Absorption and variable costing are one of the important costing techniques which facilitatean organization to allocate organizational expenses against revenues and determine profits. Both the techniques follow different processes. Absorption costing is however considered to be more appropriate than variable costing as it is recognized by GAAP. The absorption costing technique is more favourable as the profits estimated under this system are more accurate. Variable costing is seen to inflate expenses and reduce the level of profits. Both the methods are usually...
Reverberation Time and Absorption Coefficients
6 pages (1500 words) , Lab Report
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...Absorption Coefficients Introduction Good acoustics are a prerequisite for a high quality publicaddress system, broadcasting or recording studios. Reverberation Time and Absorption Coefficients are the key parameters towards providing acoustic treatment in studios, auditoriums, meeting rooms and other such places requiring use of audio equipment. The reverberation time depend upon the kind of usage for the room. For a music concert or a drama performance we need to have a higher reverberation time while for a meeting room, talks studio it should be minimum. In fact in modern day houses as well, professionals take pride in explaining how diligently... Measurement of Reverberation Time and Calculation of...
The absorption and contribution income statements
3 pages (750 words) , Essay
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...absorption and contribution income ments An income ment also known as loss and profit account is a component of the financial ments of a business entity that explains the revenues and the respective expenses in a specific period. The account also provides for the transformation of revenues into net income. Accordingly, the following essay will depict the two types of the income statement and in each case will give verifications on their comparisons as well as their contracts as a way of enumerating their constituents and their roles. Both the absorption and contribution formats of the income statement require a good distinction between fixed costs and variable costs. On the contrary, both...
Management Accounting - Materials Accounting / Absorption & Marginal Costing
5 pages (1250 words) , Assignment
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...Absorption & Marginal Costing College Question Different between Financial and Management accounting Financial accounting statements are prepared to be used by external parties such as creditors, shareholders and financial institutions while management accounting statements are prepared for the use of internal parties such as managers and employees (Bob 2004). Financial accounting mainly focus on summaries past financial dealings which are reported periodically in contrast, management accounting evaluate past, present and future information which are reported continually to be used in making appropriate decisions. The formats of management accounts... ?Management Accounting - Materials Accounting...
Absorption costing and marginal costing compared
9 pages (2250 words) , Assignment
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...Absorption and Marginal Costing Calculate the profit at actual sales volume of 200,000 units, using the following methods: A) Absorption costing B) Marginal costing Simpson Ltd Calculation of Profit under Absorption Costing units Price/unit Total Sales 20, 000 35 700, 000 Variable Costs 20, 000 15 300, 000 Fixed Cost 300, 000 Profit 100, 000 Calculation of Profit under Marginal Costing sales 20, 000 35 700, 000 Less Variable Costs 20, 000 15 300, 000 Contribution 400, 000 Less Fixed Cost 300, 000 Profit 100, 000 Explain the two costing methods and their different results. Discuss how the absorption costing method manipulates profits. It is evident from the above... calculation that the...
Traditional Absorption Costing versus Activity Based Costing.
12 pages (3000 words) , Download 2 , Assignment
...Absorption Costing versus Activity Based Costing Table of Contents 0 Introduction 1 Absorption costing 2 Activity Based Costing 2.0 Literature Review 2.1 Features of absorption and activity based methods of costing 2.2 Justification for different costing methods 2.3 Comparison of ABC and Absorption Costing 2.4 Advantages and disadvantages 2.5 Further analysis and discussion 3.0 Conclusion 1.0 Introduction The allocation of overheads has always been a matter of concern in manufacturing businesses especially in recent times. The method used in allocating overheads plays a role in the determination of the comparability of the costs of doing business vis-a-vis the cost to competitors... Traditional...
Contrast and Compare Absorption Costing With Marginal Costing.
8 pages (2000 words) , Essay
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...Absorption Costing With Marginal Costing ……………………… College …………………………. ……………. Introduction In today’s complex and changing business contexts, management requires day-to-day and accurate information about the business and costs incurred for taking the right decisions to avoid all possible wastages and losses and to increase the efficiency of the business. The management will be able to make proper appraisal of the productivity and performance of the employees only if it uses effective costing methods. Strict adherence to a particular costing method has been considered to be highly significant because costing methods that a business adopts can play vital roles in the growth... Contrast and Compare...
BSc Accounting Programme -- Management Accounting -- Absorption vs Marginal Costing
9 pages (2250 words) , Essay
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...Absorption vs. Marginal Costing Introduction Costing is the technique used for ascertainment of the cost of the products and services. The adoption of cost accounting will be useful in controlling the costs and for taking strategic management decisions. The main objectives of cost accounting are ascertainment of cost, determination of selling prices, control of costs, ascertaining profitability of the various activities of the business and management decision making. According to Hilton, Maher & Selto (2008, p. 5), “Cost management is a philosophy, an attitude, and a set of techniques to create more value at lower cost.” In absorption costing apart from the direct costs... Management Accounting:...
The difference between concepts of Absorption costing and Variable Costing
9 pages (2250 words) , Essay
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...Absorption costing and Variable Costing, it is essential to know and understand about the various types of costs that are a part of the total costing process. Such concepts comprise of: Operating Gearing Operational gearing is the total impact of fixed costs that is laid on the link between the sales and the profit incurred. Operational gearing is increased when the fixed costs are augmented. To understand the concept better, a simple example is described underneath:   Company X Company Y Sales 2,000,000 2,000,000 Variable Costs 7,00,000 800,000 Fixed Costs 200,000 100,000 Operating profit 11,00,000 11,00,000 The above example... ? MANAGEMENT ACCOUNTING PART To understand the different concepts of...
The Effect of Caffeine on Water Re-absorption in Kidney
3 pages (750 words) , Lab Report
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...absorption in kidney Introduction This lab report will provide a comprehensive view of the effects of caffeine on water re-absorption in kidney; this report will also throw light upon the mechanism of how caffeine affects ADH (anti diuretic hormones) and osomolality thus ultimately affecting the water re-absorption process in the body. ADH stands for anti diuretic hormone, it is a peptide hormone which is produced by hypothalamus. Hypothalamus is a very important part of the brain and its function is to make sure that it carries out the function of homeostasis effectively. Functions of homeostasis include maintaining the body temperature, maintaining the write blood... The effect of caffeine on water...
Contrast and Compare Absorption Costing with Marginal Costing
8 pages (2000 words) , Essay
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...Absorption Costing With Marginal Costing ……………………… College …………………………. ……………. Words-count: 2142 Table of Contents Table of Contents 2 Introduction 3 Full Costing: Conceptual Framework and key assumptions 3 Variable Costing: Conceptual Framework and key assumptions 4 Full and Variable Costing: Compared and Contrasted to Product and Service Cost 7 Product Costing and Service Costing 7 Strengths of Variable Costing 9 Weaknesses 9 Strengths of Full Costing 10 Weaknesses 11 Full Costing or Variable Costing: Does the Choice matters? 11 Conclusion 12 References 12 Introduction In today’s complex business environment, the management not only requires day-to-day and accurate information... ? Contrast and Compare...
A New Empirical Model for Predicting the Sound Absorption of Polyfelt Fibrous Materials for Acoustical Applications
4 pages (1000 words) , Article
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...Absorption of Polyfelt Fibrous Materials for Acoustical Applications I. Introduction Accurate modeling of the acoustical properties of porous materials is of considerable interest to acoustic and noise engineers and material manufacturers. Hence, there are many theoretical and empirical models which have been developed to predict the characteristic acoustic impedance and propagation coefficient of these materials. These models may be divided into three categories: empirical, phenomenological, and microstructural models. Empirical models do not require detailed knowledge of the internal structure of the material nor are they derived from theoretical... ?A New Empirical Model for Predicting the Sound...
Water Absorption and Flexural Test For Glass Fibre Reinforced Polymer (GFRP)
10 pages (2500 words) , Coursework
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...ABSORPTION AND FLEXURAL TEST FOR GLASS FIBRE REINFORCED POLYMER (GFRP) by Physical address Experimentation: Water absorption and flexural test for Glass Fibre Reinforced Polymer (GFRP) Abstract It will be examination of the time dependence of water absorption by immersing the samples of Glass fibre-reinforced polyester (GFRP) in salt and normal water, after that measuring the mass of the specimens at specific moments. After that a flexural test will be done using a three point bending method. The main objective of this experiment is to expand the knowledge about the GFRP and its behaviour. Glass fibre reinforced unsaturated polyester (GFRP) were subjected to water immersion tests to know... ? WATER...
Discuss the reasons why activity-based costing may be preferred to traditional absorption costing in the modern manufacturing environment
6 pages (1500 words) , Essay
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...Absorption costing techniques (Frost, 2005). In addition, there is minimal use of human personnel in modern manufacturing that promotes the use of more advanced costing approaches. Managers should examine and understand the advantages... COSTING IN THE MODERN MANUFACTURING ENVIRONMENT Costing Systems in the Modern Manufacturing Environment Introduction Costing systems enables firms to determine the production cost based on the revenue generated. Costing systems are essential in a manufacturing setup because it enables an organisation to establish its expenditure on production in relation to revenue generation. Modern production environment relies mainly on technology, which limits the use of Traditional A...
Criticism of Absorption Cost System
5 pages (1250 words) , Math Problem
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... Response: “The answer certainly depends on the market. Baring an abnormal demand serge for a particular product at the end of a fiscal year, overproduction results on excess inventory. Since on traditional costs allocation systems overhead is distributed to the entire production, overproduction hides the higher costs of production in the excess inventories. But curtailing overproduction and reducing or eliminating inventories could lead to missed opportunities or higher gains during periods of higher demand, specially on products that see little or no change on their manufacturing, composition, or function.” My Response To The Student’s Answer: Throughout the course of history, management... Response:...
1.Absorption and Marginal costing/2.Activity Based Costing and Traditional Costing /3.Target Costing and Cost-Plus Approach/4.Budgeting as a Performance Evaluation Method
3 pages (750 words) , Essay
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...Absorption and Marginal costing This paper will critically evaluate the costing method used by different management systems by assessing their convenience in terms of advantages and their shortfalls. The common costing methods used in cost accounting include absorption costing and marginal costing. Absorption cost (also known as full costing) is costing systems which includes direct materials, direct labour and variable and fixed manufacturing overhead as product cost (Duruy, 2011).This costing method is normally required for external reporting purposes under GAAP since accountants believe that fixed overhead is a crucial component in the manufacturing process (Deo... Cost Accounting Cost Accounting...
Question divided into two parts: 1)You are required to examine in detail the latest available Annual Reports of the companies whose name and website address you have been allocated 2)Absorption Costing OR Investment Appraisal
4 pages (1000 words) , Assignment
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...Absorption Costing OR Investment Appraisal Name of the student: Student ID: Name of the university: Contents Question 1 3 J SAINSBURY plc. 3 The overall Return on Capital Employed 3 Comparative analysis with regard to pricing and cost management 3 W M MORRISONS plc. 4 The overall Return on Capital Employed 4 Comparative analysis with regard to pricing and cost management 5 Question 2- Management Accounting 6 References 8 Question 1 J SAINSBURY plc. The overall Return on Capital Employed The return on capital employed... divided into two parts You are required to examine in detail the latest available Annual Reports of the companies whose and websiteaddress you have been allocated 2) Absorption Costing...
Question divided into two parts: 1)You are required to examine in detail the latest available Annual Reports of the companies whose name and website address you have been allocated 2)Absorption Costing OR Investment Appraisal
4 pages (1000 words) , Assignment
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...Global Perspective on Gender al Affiliation Global Perspective on Gender Chapter 3: Reproductive Health and Reproductive Rights 1. What is FGM or female genital cutting? Where is it practiced and why? Is anything being done to stop it? Female gender mutation (FGM) or female gender cutting (FGC) is a procedure that allegedly involves “partial or total removal of the external female genitalia or other injury to the female genital organs for cultural or other nonmedical reasons (UNFPA, 2009f; cited in Burn, 2011, p. 45). It is reported to be currently practiced in African countries, as well as in identified ethnic groups in Asia, such as: “India, Indonesia, Malaysia, and Pakistan; by some... Perspective ...
Cost Accounting
5 pages (1250 words) , Research Paper
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...absorption costing and marginal costing …………………………………….. College ……………………………. …………………………………………….. Introduction For any business, frequent, accurate and reliable information pertaining to business activities and costs incurred are critical to business success so as to plan for the future and control business results more effectively. Business always requires to make proper appraisal of its people and this can be achieved only if it depends on accurate and effective costing method. Strict compliance to a specific costing method has always been considered to be vital to measuring and assessing the costs incurred especially in today’s contexts in which more advanced... COSTING METHODS Differences between...
Cost Accounting
5 pages (1250 words) , Research Paper
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...absorption costing and marginal costing …………………………………….. College ……………………………. …………………………………………….. Introduction For any business, frequent, accurate and reliable information pertaining to business activities and costs incurred are critical to business success so as to plan for the future and control business results more effectively. Business always requires to make proper appraisal of its people and this can be achieved only if it depends on accurate and effective costing method. Strict compliance to a specific costing method has always been considered to be vital to measuring and assessing the costs incurred especially in today’s contexts in which more advanced... ? COSTING METHODS Differences between...
Participation Exercise #8
1 pages (250 words) , Assignment
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...absorption costing and variable costing provides good costing methods to businesses. The two provide different costing approaches that distinguish them. The absorption costing system is more acceptable under the Generally Acceptable Accounting Systems due to its efficiency in accounting for costs in a business. Absorption costing is a system of accounting that takes into account the all costs incurred in the production process ranging from direct costs of labor, and materials. It also considers the fixed and variable costs referred to as manufacturing overheads incurred providing it with a more conclusive approach to providing for costs in the manufacture of goods... Participation Exercise#8 Both...
The Results Section (Hypnosis Research Paper)
2 pages (500 words) , Research Paper
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...Absorption: r (237) = .196 Empathy Hypnotizability Empathy Pearson Correlation N 1 237 .254 239 Hypnotizability Pearson Correlation N .254 237 1 237 Imagery Hynotizability Imagery Pearson Correlation N 1 237 .141 237 Hypnotizability Pearson Correlation N .141 237 1 237 Absorption Hypnotizability Absorption Pearson Correlation N 1 237 .196 237 Hypnotizability Pearson Correlation N .196 237 1 237 Correlation for absorption against... Results For the purpose of this study around 244 participants were included as samples. Out of those 244 only 239 returned the completed questionnaire booklet. The five participants that dropped out of the study reported lack of time and issues with questions as the reason...
Results, Figures, & Discussion Rubric
2 pages (500 words) , Essay
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...absorption experiment Results The experiment sought to establish the most absorbent type of paper towel. In this regard, the experiment was conducted six times in order to minimize the occurrence of data errors. The results for the absorption experiment were as follows for the premium brand towels; 20mL, 19.5 mL, 20.3 mL, 19.9 mL, 20.2mL, 20.1 mL. The absorption experiment for the premium recycled brand towels were as follows; 15.2 mL, 14.9mL, 15 mL, 15.2 ml, 15.5 ml, 15 ml. The average absorption rate for the premium brand paper was 20 ml of water. The graph below show the outcome of the experiment in which the premium recycled premium towels have a lower absorption rate compared... results...
Managerial Acconting
10 pages (2500 words) , Essay
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...Absorption Models Of Costs of Production and Profits Variable and Absorption Models of Costs of Production and Profits Introduction The absorption costing method has other terms used to refer to it such as Traditional and Full Cost Methods. The method uses determination of expense of a product upon consideration of both variable and fixed costs. The variable costs include labor and cost of materials. Variables for this purpose have direct charges borne by specific products. Contrary, fixed costs are apportioned suitably on varying products produced during a period. For absorption costing, both fixed and variable costs have a bearing on the determination of a product’s price... . There are...
Accounting and Finance
8 pages (2000 words) , Essay
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...Absorption Costing 3 Marginal Costing 4 Limitations and advantages of Marginal Costing 4 Features distinguishing marginal and absorption costing 5 Difference between absorption costing and marginal costing 6 Conclusion 9 Reference 11 Bibliography 12 Introduction The accounts department is entrusted with the task of accounting for the costs and revenues that are incurred in the organization. This department has to ensure that all the costs are rightly allocated such that the users of the financial statements can get a fair idea about the financial position of the business. Besides this the records must be kept in a way... Accounting and Finance Table of Contents Table of Contents 2 Introduction 3...
Variable Costing and Samanta Shoes
1 pages (250 words) , Research Paper
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...Absorption costing allows incomes to increase as production... Variable Costing and Samanta Shoes There are different types of costs that will explain the wide range of the shoe selling prices. Production costs are influenced by the range in the prices of materials. If the materials cost are high, the prices per pair will increase, therefore explaining the range in prices in the different shoe pairs. Labor costs are directly proportional to production costs. Increase in the availability of workers will lead to a decrease in labor costs; hence production costs. Lower labor costs will lead to a decrease in shoe prices. The amount of labor will, therefore, influence the price of each pair explaining the dis...
CASE 3- Variable and Fixed Costs
3 pages (750 words) , Essay
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...absorption costing approach and variable costing approach) of making income statements under cost and management accounting concepts. And what is the use of each of the explained approaches. Further the concept of breakeven points is explained, the method to come to the breakeven point is also explained and the purpose of calculating breakeven point is discussed in the following paper. Variable and Fixed Costs Absorption and Variable Costing Systems and Their Effects on the Income of a Company Absorption costing approach refers... Variable and Fixed Costs The paper below approaches to explain the differences between variable and fixed costs. It also evaluates and explains the different approaches...
Energy and socity
3 pages (750 words) , Lab Report
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...Absorption of Infrared photons by Greenhouse Gases (GHGs) Background information Greenhouse Gases (GHGs) are liable for the earth’s augmented temperature, which emanates from their diverse atomic characteristics. Each gas has individual rate and intensity through which it contributes to the greenhouse effect where it predominantly lies in its structural orientation. This lies in the number and atoms’ type, which constitute their individual molecules. For instance, diatomic molecules like N2 & O2 have similar atoms contradictory H2O, CH4, and CO2 whose atoms plus bonds differ radically. This influences their rate of IR absorption. Molecules absorb and emit...
Managerial Accounting
5 pages (1250 words) , Assignment
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...Absorption Costing Method, that is including the fixed overhead Manufacturing costs, the following are the prices for the two years (the calculations are in excel file): Price Per Bike in 2013 Price Per Bike in 2014 128 160 While using the Variable Costing Method, excluding the fixed overhead manufacturing costs, the following are the prices for the years. Price Per Bike in dollars in 2013 Price Per Bike in dollars in 2014 120 144 2. When using the Absorption Costing Method, all costs associated with manufacturing/producing a product are assumed to be product cots: direct materials... Managerial Accounting (ACCT116) Project – Spring ID] s Managerial Accounting (ACCT116) Project – Spring 2015 1. Using Abso...
Biochem question and answer
1 pages (250 words) , Assignment
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...absorption of the monosaccharide glucose happens in the small intestines. Sodium ions aid in the absorption of glucose. Yoghurt contains fats, sugars (sucrose) and milk proteins (casein). Milk proteins are digested... BIOCHEMISTRY QUESTION AND ANSWER Assignment 25 November Question Whole wheat bread contains the carbohydrates amylose and amylopectin, which form starch. It also contains fiber, which is completely indigestible and goes through the GI tract undigested, i.e. unable to be broken down by any enzyme. Starch, conversely, is digested in the mouth by the enzyme salivary amylase into maltose. Digestion continues in the duodenum by the enzyme maltase, which breaks the maltose into glucose, and...
Coursework
6 pages (1500 words) , Coursework
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...Absorption Costing Techniques And The Process OfPrice Setting In A Manufacturing Organization This report seeks to give you an understanding about the two main costing techniques used in our organization, namely marginal and absorption costing. It further goes on to explain how product costs are build up and how such information is essentially used in determining the final price of products. Marginal Costing And Build Up Of Product Costs The marginal costing system can be referred to as the direct system of costing. Direct because it simply adds up all the directly associated costs with the products and gives... Mr. Farquaharson, Sales Director, XYZ Company Ltd. Dear Sir, An Explanation Of Marginal And...
Management Accounting
7 pages (1750 words) , Assignment
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...Absorption Costing system on Riptides’ Profit ment Task Introduction Management Accounting is a discipline that ensures the provision of critical information to the management team of the company to facilitate decision-making. The internal stakeholders consume the information prepared by the management accountants. Costing systems are part of the management accounting techniques that have been implemented in most companies for decades. The primary purpose of the costing systems in companies is to ensure that the cost of production, operation and other activities are determined and controlled. The management accountants extract cost information from past activities... and incorporate the data...
A Revised Income Statement, The Contribution Margin Approach
3 pages (750 words) , Research Paper
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...absorption costing method Units Amount (in $) Sales 345,000 10,005,000 Cost of Sales Opening Inventory... 1) Income ment under marginal costing method Units Amount (in Sales 345,000 10,005,000 Cost of Sales Opening Inventory Direct Material - - Direct Labour - - - Production Direct Material 400,000 (1,400,000) Direct Labour 400,000 (560,000) (1,960,000) Closing Direct Material 55,000 192,500 Direct Labour 55,000 77,000 269,500 Total Cost of Goods Sold (1,690,500) Variable Selling and operating cost per unit 345,000 (414,000) Contribution Margin 7,900,500 Total Fixed Manufacturing Overhead (1,600,000) Total fixed selling and administrative expenses (1,200,000) Net Profit 5,100,500 Income statement under ab...
Accounting
4 pages (1000 words) , Essay
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...absorption costing refers to the method of coming up with a full product cost that sums up direct costs and a proportion of the production overhead costs through overhead absorption costs. There are various advantages and disadvantages of implementing the marginal costing method over the absorption costing method (Goektuerk, 2005). First, there are numerous advantages... Accounting Marginal costing, also known as contribution, variable and direct costing, refers to the method ofcost accounting whereby marginal costs are the ones charged to cost units and the fixed costs are the ones treated as a lump sum. Refers to the method where only variable costs are used in making decisions. On the other hand,...
Module 3 Case Assignment
3 pages (750 words) , Assignment
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...Absorption Costing Approach Income Statement for 2nd Quarter Absorption Costing Approach Sales 2,500,000 Cost of Goods Sold (1,800,000) Gross Profit 700,000 Selling and Admin expenses (350,000) Net Profit   350,000 Income Statement for 2nd Quarter under Contribution Margin Approach Income Statement for 2nd Quarter Contribution Margin Costing Approach... ?Conversion of Income ment for the 1st Quarter into Contribution Margin Costing Approach Income ment for 1st Quarter Contribution Margin Costing Approach   Per unit Amount Production 25,000     Sales 100 2,500,000 Variable Cost 62 (1,550,000) Contribution Margin 950,000 Fixed Cost (600,000) Net Income   350,000 Income Statement for 2nd Quarter under...
Optical parameter
7 pages (1750 words) , Download 1 , Research Paper
...absorption. In all these cases, light is propagated as rays. A ray, in this case, is defined as an instrument used to model the propagation of light. The rays of light are normally propagated in a path that is considered rectilinear whenever they travel in any medium (Erik, 2004). At the interface of two media that are not similar, a ray would bend, curve if in media that changes its refractive index, reflected or absorbed. Optical parameters determined the propagation of the rays in an optical system depending on the wavelength of the ray. This vital optics simplification does not account for the effects of optics like... ? Optical Parameter Optical parameter involves reflection, refraction, and...
Managment Accounting
4 pages (1000 words) , Essay
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...absorption costing is different for a number of reasons. Under absorption costing the overheads are allocated to products XYI, YZT and ABW on the basis of machine hours and assembly hours. These are volume related bases’ or cost drivers and this means that some products are being charged for resources that they do not use. The ABC approach requires the identification of specific activities involved in manufacturing each of products XYI, YZT and ABW in order to determine the relevant cost drivers and in this case there are many more than that used in absorption costing, thus... Answer to Question The results obtained for profit per product line and unit cost per unit for activity based costing (ABC) and...
Accounting for Decision Making
5 pages (1250 words) , Essay
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...absorption system, the company seems to have made a significant improvement in the second quarter. The gross profit margin has improved from 28% in the first quarter to 40% in the second quarter; whereas the net profit margin has increased from 14% in the first quarter to 28% in the second quarter as seen in appended figure 5. These two important measures of profitability show that the company has made remarkable progress over... ?Running Head: ABBREVIATED OF YOUR CHOICE (all caps) and Section # of Accounting for Decision Making Discussion Did Mr. Rosen improve his performance for the second quarter? Indicate the information you used for your assessment Analyzing the statements prepared under the...
Chemical engineering course work in clean process technolgy
6 pages (1500 words) , Coursework
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...absorption Summary The continuing emission of CO2 gas into the atmosphere threatens to cause a climate change disaster. Carbon capture and sequestration provides the method to contain CO2 emissions until alternative clean energy solutions emerge. This paper examines the technology of post combustion carbon capture using amine absorption and compares it with other technologies that are being explored. 1. Introduction Power generation using fossil fuels such as coal, natural gas and petroleum is the largest single source of CO2 emissions into the atmosphere. Clean energy sources such as solar, wind... they are emitted into the atmosphere. Post-combustion chemical...
Product Costing.
7 pages (1750 words) , Essay
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...Absorption Costing By of Table of contents Introduction…………………………………………..3 Absorption costing……………………………………3 Job costing order……………………………4 Process costing………………………………5 ABC Approach………………………….…...6 Weaknesses and strengths…………………………......7 Absorption costing in the public sector………………...8 Conclusion ……………………………………………..9 List of references……………………………………….10 Essentially absorption costing refers to the means through which all the manufacturing costs are engrossed by units produced. This implies that, the cost of a finished unit in inventory will include direct materials and labor, and both fixed and variable manufacturing...
The use of DDT in malaria vector control
3 pages (750 words) , Essay
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...Absorption of Chemicals into the Body DDT is slowly absorbed in the gastrointestinal tract; however, if the DDT has been dissolved in fats from vegetables or animals, then the absorption rate is enhanced up to 1.5 times. The oral ingestion of DDT usually results in convulsions after 2 hours, if the rate of administration is twice that of the oral LD50 value. It has also been established that absorption of DDT by the skin is minimal (DDT). ii. Distribution of Chemicals within the Body Subsequent to absorption, DDT accumulates in the tissues, especially in the adipose tissue. Many studies have reported... of the of the of the DDT and Malaria Vector Control The WHO assesses the danger posed to...
Pharmacology
3 pages (750 words) , Assignment
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...absorption... ? Drugs, their pharmacodynamics and pharmacokinetics Drugs, their pharmacodynamics and pharmacokinetics Question 1 Orally administered drugs are introduced into the system through the mouth. They move through the digestive system till they arrive at their target sites. The drug goes through a lengthy process to get to the sites. They have to be dissolved, absorbed and metabolized based on their nature. Drugs move from the mouth where it mixes with saliva, then through the esophagus, to the stomach then finally reaches the small intestines. Here, they are absorbed into the blood through the epithelial cells and into the blood stream. From the bloodstream, they may enter the tissue fluid and...
Correlation of the light scattering properties of transparent conducting oxides to PV efficiency
24 pages (6000 words) , Dissertation
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...absorption: At 870 nm wavelength of light, the transmission remains at 79.7%, Hf (Io) is 2.5%, Hf (T) is 3.1%, Hr (Io) is 1.9%, Hr (Sp) is 40.5%, Is remains at 2.8% while... ?Chapter 5: Results and Discussion Analysis for Samples 238 (Sno2: F) and 236 (Sno2: F 1. Dektak analysis: Sample Thickness (nm) average 236 1201 238 1178 As the results show that, there is a difference between the thicknesses of the two samples, the difference between thicknesses of the two samples is due to the passes, as 236 has 18 passes and 238 has 20 passes. The more the number of passes the more will be the thickness of the surface. 1.2. Optical Scattering System (LED) for 238 and 236 A- Haze reflection, transmission, and...
Proteins
5 pages (1250 words) , Download 2 , Lab Report
...absorption rates in proteins from those solutions. This paper explores the use Bradford approach to determination of protein concentration. In order to use the approach to determine the concentrations, the paper tests the null hypothesis that there is no significant relationship between concentration of protein solutions and absorption rates. Applied research method involved observation of experimental result from the Bradford approach to establish, analytically, existence of a relationship. The relationship is then used to determine concentration unknown proteins solutions. Analysis of the results identifies existence... ?Proteins, lab report Proteins are essential nutrients and are therefore...
Variable and Fixed Costs
2 pages (500 words) , Essay
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...Absorption income statement entails the use of all costs by a manufacturing concern to produce the products. This implies that the prices of every unit produced by a firm include direct materials, direct labor, as well fixed and variable overheads. Key examples of costs that are covered under the absorption income statement include wages to salaries, overheads costs and the raw materials used in the production facility. On the other hand, variable income statement organizes costs incurred by business by their behavior. Additionally, it indicates the relationship existing between... Running head: VARIABLE AND FIXED COSTS Variable and Fixed Costs (Course Name) 29th November 2012 Variable and Fixed Costs Abs...
Architectural acoustics
4 pages (1000 words) , Lab Report
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...absorption and isolation (Attenuation methods).In this experiment, a (TES 1351) sound... ? Environmental Engineering ACSS400 LAB Report Architectural Acoustics TABLE OF CONTENTS 0 INTRODUCTION ………………………………..……3 2.0 EQUIPMENT USED……………………………..…...4 3.0 METHODOLOGY………………………………..…...4 4.0 RESULTS…………………………………………...…8 5.0 DISCUSSION AND ANALYSIS…………………..…9 6.0 CONCLUSION………………………………………..10 7.0 REFERENCES………………………………………..15 8.0 APPENDIX……………………………………….……16 1.0 INTRODUCTION: The trending developments have come with the growing concerns for the environment. Indeed, it is indisputable that there is persistent environmental degradation, and this sparks worry that the globe may never meet its global goals. The...
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