In a compelling blend of narrative history and social analysis, Prophets and Profits contributes to the global literature on educational change by analysing the impact of both managerialism and religious extremism on the restructuring of Jewish community schools in Johannesburg. A landmark study in South Africa, this work is also of international interest because it brings together two divergent yet connected tendencies in current educational transformation.
Companies are increasingly attempting to replace or expound product-orientated strategies by customerorientated
strategies. For this reason, the quantification of customer relations within the scope of the
balanced scorecard is increasingly achieving significance as an implementation instrument for strategies
and as a supplement to classic product profitability analysis.
After studying chapter 5, you should be able to: Explain how changes in activity affect contribution margin and net operating income, prepare and interpret a cost volume-profit (CVP) graph and a profit graph, use the contribution margin ratio (CM ratio) to compute changes in contribution margin and net operating income resulting from changes in sales volume,...
Chapter 6 - Cost-volume-profit relationships. After studying Chapter 6, you should be able to: Explain how changes in activity affect contribution margin and net income; compute the contribution margin ratio (CM ratio) and use it to compute changes in contribution margin and net income; show the effects on contribution margin of changes in variable costs, fixed costs, selling price, and volume;...
After studying this chapter, you will know: Explain how changes in activity affect contribution margin and net operating income, prepare and interpret a cost volume-profit (CVP) graph and a profit graph, use the contribution margin ratio (CM ratio) to compute changes in contribution margin and net operating income resulting from changes in sales volume.
The book you just opened is different from most
others on Excel that you might have seen. That’s
because it focuses on a topic that is deeply important
to us all: money.
The novelist Rex Stout once wrote, facetiously,
“The science of accounting has two main branches,
first addition, and second subtraction.” I kept that
in mind when I was casting about for the book’s
theme. I wanted to write a book that would show
people how to maximize profit, the result of combining
those two branches.
Nowadays it is hard to find areas of human activity and development that have not profited from or contributed to remote sensing. Natural, physical and social activities find in remote sensing a common ground for interaction and development. This book intends to show the reader how remote sensing impacts other areas of science, technology, and human activity, by displaying a selected number of high quality contributions dealing with different remote sensing applications.
Today, within the era of globalisation, the recognition and evaluation of intangible assets according to
IAS/IFRS or rather of human capital is on the agenda, at least since January 1st, 2005. Nevertheless,
human resource accounting is a rather young research area, which still has to prove itself. In practice
this is considered as a challenge. Business teams in companies are beginning to face this finance - and
capital market-oriented as well as personnel management task.
Exploring the Human Capital Contribution to Productivity, Profitability, and the Market Evaluation of the Firm Either of these effects would imply upward bias in estimates of 1
ϕ relative to the
effect of interest. To the extent that they are thought to be important, the results presented
in Table 1.4, 1.5, and 1.6 should be seen as upper bounds on the effect of Tiebout choice on
parental effectiveness sorting.
Pursuant to Article 1 of the Convention signed in Paris on 14th December 1960,
and which came into force on 30th September 1961, the Organisation for Economic
Co-operation and Development (OECD) shall promote policies designed:
– to achieve the highest sustainable economic growth and employment and a
rising standard of living in member countries, while maintaining financial
stability, and thus to contribute to the development of the world economy;
– to contribute to sound economic expansion in member as well as non-member
countries in the process of economic development; and
– to co...
Cattle and buffalo are an integral part of the mixed crop-livestock smallholder farming
systems in the developing countries of the Asia-Pacific region. Apart from being a crucial source
of high quality food (meat and milk), dairy farming provides employment, sustainable income
and social security to millions of smallholder farmers within the region. Also, attaining food
security and self-sufficiency in livestock products is a high priority development goal of most
countries in this region.
“Creating value through values” is the credo of today’s management accountant. It means that management
accountants should maintain an unwavering commitment to ethical values while using their
knowledge and skills to influence decisions that create value for organizational stakeholders. These
skills include managing risks and implementing strategy through planning, budgeting and forecasting,
and decision support. Management accountants are strategic business partners who understand the
financial and operational sides of the business.
Long-term care providers are supported either locally, by the federal states, or by non-profit
or private organisations. A supply contract (Versorgungsvertrag) is concluded between these
institutions and the insurance funds. This contract is essential for ongoing home care or
nursing home care in that it qualifies this form of support for the recognised LTC market. The
supply contract regulates the type, contents, and extent of the general nursing benefits which a
care institution must provide. It also defines the so-called care package (Leistungskomplexe).
Midwifery 2020 has set out to develop an informed vision (opposite)
of the contribution midwives will make to achieving quality, cost-
effective maternity services for women, babies and families across the
United Kingdom. Midwives, managers, members of the maternity
team, educationalists, commissioners and service users considered the
future direction for midwifery and this report brings together the
outcomes of their deliberations. It is supported by ﬁve in-depth
workstream reports that are available on the Midwifery 2020 website
Reduce overall grain production and value by cracking is one of the main problems directly reduces income and the availability of staple food to the farmers in the Mekong Delta. Cracking or fissuring of a grain of wheat that may occur in the rice field by harvest time is not right / real, post-harvest conditions improper drying and milling activities inconsistent.
There are a series of activities during harvesting and processing rice harvest. Figure 1 is a diagram showing a system of rice production in the Mekong Delta of Vietnam today. All strings in this system may contribute to losses.
The new Foundation for Social Housing (FHS) intends to enable the development of new
housing built on land acquired at low cost, to be managed by non-profit organisations oper-
ating in accordance with pre-defined rules. The accommodation will be provided at below-
market rents and will be allocated to specific target groups (e.g. older people, students,
immigrants, single income households etc.). The project involves close collaboration with
the public administration, with both the Region of Lombardy and the Local Government
Association being represented on the board of FHS.
The National Research Council (NRC) is very appreciative of the efforts of
the Urals Branch of the Russian Academy of Sciences in organizing the workshop,
related breakout sessions, and associated visits and discussions, which led to this
report. Also, the NRC appreciates the contributions of many Russian specialists
during the workshop and related meetings.
Television has attracted young viewers since broadcasting be-
gan in the 1940s. Concerns about its effects on the cognitive devel-
opment of young children emerged almost immediately and have
been fueled by academic research showing a negative association
between early-childhood television viewing and later academic
1 These ﬁndings have contributed to a belief among
the vast majority of pediatricians that television has “negative
effects on brain development” of children below age ﬁve (Gentile
et al. 2004).
Two general approaches are used for valuing inventories and cost of goods sold. One approach, called absorption costing, is generally used for external reporting purposes. The other approach, called variable costing, is preferred by some managers for internal decision making and must be used when an income statement is prepared in the contribution format. This chapter shows how these two methods differ from each other. It also explains how to create segmented contribution format income statements.
In general, bank bonds will be perceived as more risky in future; capital market
funding will become more costly for banks on a sustained basis. Issuing
unsecured bonds in particular is relatively expensive at present and this will also
remain the case, so bank funding via the capital market will stay at a structurally
higher level than before the crisis.