BFCC Activity Based Costing and Management Substantive Posting Discussion
BFCC Activity Based Costing and Management Substantive Posting Discussion.
750 wordsAPA formatWeek 2: Required Readings from the Textbook – Managerial Accounting: The Cornerstone of Business Decision Making:Chapter 5 : Activity-Based Costing and ManagementChapter 6 : Process CostingChapter 7 : Cost-Volume-Profit AnalysisChapter 8 : Tactical Decision Making and Relevant AnalysisChapter 9: Profit Planning and Flexible BudgetsLength of Initial Postings : Students will read the assigned textbook chapters from the Managerial Accounting textbook each week. Then they will then post three (3) substantive postings that they found interesting in each assigned textbook chapter. For example, if there are four (4) chapters assigned for Week 1, students will read each chapter and provide three (3) substantive postings for each individual chapter (total of 12 substantive initial postings for Week 1). Initial Postings Must be Substantive : In order for each individual initial posting to be substantive, the students will provide, in their own words, a paragraph that is a minimum of four (4) sentences long for each topic (3 topics/paragraphs per textbook chapter). The posting paragraph must inform or even teach the reader about the concept they found interesting in their own words. Therefore, for each textbook chapter, the student will provide a minimum of three (3) full substantive paragraphs in their own words on different topics they found interesting or new. Remember that postings must be in the student’s own words – do not provide quotes!FormatFormat of the Initial Posting – Provide a heading stating the Chapter number and name, then provide a heading for each individual topic posting for that chapter that the student is writing about.
BFCC Activity Based Costing and Management Substantive Posting Discussion
Sustainable development, negative effects
essay help online free 1) What Does Sustainable Development Mean? Sustainable development has, since the 1980’s, become known to mean a reaction against the negative effects to the environment and society at large caused by man. Natural resources that had been consumed without thought of their replacement came under the spotlight of the environmental movement. In 1980 a joint presentation by the UN Environment Program, the World Wildlife Fund and the International Union for Conservation of Nature and Natural Resources (UNEP/WWF/IUCNNR) said, “For development to be sustainable it must take account of social and ecological factors as well as economic ones; of the living and non living resource base; and of the long-term as well as the short-term advantages and disadvantages of alternative actions.” (Adisa Azapagic et al.2005 p4) It wasn’t until 1987 that sustainable development became widely known after the publication of the report “Our Common Future” also known as “The Brundtland Report” produced by the World Commission on Environment and Development (WCED). Its report started from the premise that humanity was threatened by the consumption of the world’s resources with little thought to its ability to replace said resources. It concluded the report with a need for sustainable development and to reverse the present unsustainable trends. The Earth Summit 1992 followed that involved 180 countries participation. Further global summits ensued, with more and more countries in attendance. (Adisa Azapagic et al.2005) Ø Investigate at least three different definitions associated with this concept and determine what you consider it to be? Sustainable development can be defined many ways, and can be defined differently in whatever field it is related to and also by whoever is providing the definition. The Brundtland Report in 1987 defined it as “…development that meets the needs of the present generation without compromising the ability of future generations to meet their own needs.” (Dr James McQuaid Feng.1995 p69. Engineering for Sustainable Development) The report stated a major aim was to continue the growth in both industrial and developing countries but to improve the present destruction of natural resources to make them as sustainable as possible. “Preserve everything” was discounted as an option as the need for progress means inevitably changes will occur but controlled changes are the preferred choice. Another main point addressed in the report was the relief of world poverty by the application of sustainable growth. (Our Common Future. 1988) From a more idealistic perspective sustainable development is defined as, “…improving the quality of human life whilst at the same time living within the carrying capacity of supporting ecosystems.” (Caring for the Earth. 1993. p13) In this respect sustainable is defined as lasting forever, so that an action on something will not have an effect on it that cannot be continued indefinitely. It places importance on all facets of mans affect on the earth, “….biological, environmental, economic and social,” all having equal prominence. (Caring for the Earth. 1993. p13) “A dynamic process which enables all people to realise their potential and improve their quality of life in ways which simultaneously protect and enhance the Earth’s life support system” (Forum for the Future 21/02/10). This quote is given by a non profit organisation set up to help businesses implement changes to their operations that allow them to incorporate ‘social and environmental responsibility’ into the business for themselves, society at large and future generations. Sustainable development is an ongoing process that is not static. Technology needs to become more efficient to lessen drains on resources. In industry, processes must be improved to minimise waste and also to reduce pollution. Regulations must be stepped up to cover squandering of resources, energy wastage and improved recycling of materials. On a wider scale everybody needs to join in the fight for the environment. 2) Find the Definition of Industrial Ecology and briefly report one example of this. “Industrial Ecology is the means by which humanity can deliberately approach and maintain sustainability, given continued economic, cultural and technological evolution. The concept requires that an industrial system be viewed not in isolation from its surrounding systems, but in concert with them. It is a systems view in which one seeks to optimise the total materials cycle from virgin material, to finished material, to component, to product, to obsolete product, and to ultimate disposal.” (T.E Graedel and B.R.Allenby: 2010. p54) Industrial ecology and metallurgy seems initially to be in contradiction with each other. Metallurgy is a closed engineering and science based area and industrial ecology takes a systems oriented approach. What is needed and in fact has been happening in metallurgy is a change in manufacturing processes, to allow consideration of it as a system to minimise energy and material discharge enabling the use and recycling of products and wastages. Iron is of course the major ore used in industry and has a long history of study behind it. Aluminium and other metals have relatively little and from an industrial ecology perspective it is imperative to study fully, alternatives to steel, for engineers to understand properties of other metals and alloys that could be more sustainable and recyclable. Aluminium alloy castings used in the car industry equates to approximately 80% of the alloy used with over 60% of the casts utilising recycled aluminium (NB in 2000ad). It is forecast that more aluminium will be used in vehicle production mainly for non-cast aluminium parts and these at the moment cannot utilise the recycled cast alloy due to their different property requirements. This could lead to an excess of the cast-recycled alloy with the increase in non-cast parts, unless changes in the manufacturing processes and also changes in the alloy specifications are done. This initial increase in manufacturing costs will be offset long term, as it will allow, with the development of families of the alloy, both cast and non-cast to be recycled together; industrial ecology in action! To cover the expected increase in volume of recyclable alloys, a systems approach recycling of the alloys, including sorting and handling, needs addressing with new grading techniques. (Dominique Bourg, Suran Erkman. 2003.) References Adisa Azapagic, University of Surrey, Slobodan Perdan and Roland Clift, University of Surrey. (2005 pages 4
ACC 491 University of Phoenix Week 4 Internal Controls COSO and SOX Paper
ACC 491 University of Phoenix Week 4 Internal Controls COSO and SOX Paper.
Assignment ContentResource: Internal Controls, COSO, and SOX Grading GuideWrite a paper on COSO and how it relates to Sarbanes-Oxley and the auditing of public companies in 700 to 1,050 words. Address the following:
Provide a brief history of COSO.Describe the five components and 17 principles of the COSO Framework.Review your company’s “Management’s Annual Report on Internal Control over Financial Reporting” and “Report of Independent Registered Public Accounting Firm” (usually found in Section 9A of the Form 10-K) and explain why these reports are necessary.Submit your assignment in a Microsoft® Word document.
ACC 491 University of Phoenix Week 4 Internal Controls COSO and SOX Paper
NATURE vs. NURTURE ???? 29 As the semester continues, I will ask for your opinions less, and want you to
NATURE vs. NURTURE ???? 29 As the semester continues, I will ask for your opinions less, and want you to read, process, and regurgitate information learned while asking questions and showing critical thinking skills. HOWEVER, for this thread I want to hear your opinions on whether you think nature or nurture has a more significant role (or lone role) in why some people commit crime or deviance when others do not. Some of you have touched on this already in our previous discussions, but let’s have this conversation outright in this thread. So is it nature or nurture? Examples of nature in this discussion include but are not limited to: genetic factors, emotional predispositions, other biological factors, other neurological factors, and our two genders. Examples of nurture include but not limited to: environmental — household family life, neighborhood, schools, cultural/societal, economic system, social bonds, etc. Remember that your opinions can and should derive from a myriad of sources. Those include but are not limited to: your gut instinct, your childhood, your faith, your education (plus what schools you went to, what type of teachers did you have, their political/ideological beliefs, etc.) life experiences, work history, age, etc. When you answer, tell me why you are right. Tell me where you are unsure. Go! FYI: If you must know about me to incorporate into the discussion, here are some facts pertaining to me. 1. Childhood-raised middle-class 2. Faith-Christian belief 3. Education: Tarrant County Community College AA degree and Merit Award for academic achievement, and Tarleton State University BS in Criminal Justice, Cum Laude, National Honor Society member. 4. Great professors who help mold and shape me for my future 5. political/ideological beliefs- make something up that makes sense 6. You don’t have to include age or work history unless you need to, let me know 7. Life experience- let me know if you need me to send a life experience about me I want you to write about “NATURE” If you don’t have to talk about me in the discussion then don’t