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Process vs. Job Order Costing: A Comprehensive Guide

Classified in Mathematics

Written on in English with a size of 113.81 KB

Process vs. Job Order Costing

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Hybrid Costing Systems

A costing system that combines features of both process and job order operations is called a hybrid costing system.

Process Costing

True or False: Process costing systems use separate Work in Process Inventory accounts for each process.

True

Materials Requisition

True or False: A materials requisition is a document that production managers use to request materials for production and shows the job number, the types of materials, and the quantities needed.

True

Calculating Predetermined Overhead Rate

The Work in Process Inventory account of a manufacturing company has a $4,809 debit balance. The company applies overhead using direct labor cost. The cost sheet of the only job still in process shows a... Continue reading "Process vs. Job Order Costing: A Comprehensive Guide" »

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Cell Biology and Genetics: Core Definitions and Principles

Classified in Biology

Written on in English with a size of 3.19 KB

Essential Concepts in Biology and Heredity

Fundamental Definitions in Genetics

Gene

The basic unit of heredity passed from parent to child. Genes are made up of sequences of DNA and are arranged, one after another, at specific locations on chromosomes in the nucleus of cells.

Codominance

Codominance, as it relates to genetics, refers to a type of inheritance in which two versions (alleles) of the same gene are expressed separately to yield different traits in an individual.

Cellular Components and Principles

Ribosomes

Small particles with two subunits, without membranes to divide them. They are responsible for building proteins using the information coded in a linear molecule of nucleic acid (RNA).

Mendel's Second Law of Segregation

Mendel's second law... Continue reading "Cell Biology and Genetics: Core Definitions and Principles" »

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Aircraft Turbine Engine Principles and Systems

Classified in Technology

Written on in English with a size of 4.98 KB

Engine Operation & Control

1. Engine Start Procedure: For starting the engine, the H.P. cock should initially be closed.

19. Reheat and EPR: When reheat is used, Engine Pressure Ratio (EPR) remains constant.

22. Air Bleed and EGT: As air is bled off the engine, Exhaust Gas Temperature (EGT) will increase.

29. Reheat and Mass Gas Flow: When reheat is selected and in operation, the mass gas flow decreases.

38. Air Bleed and EGT (Repeat): As air is bled off the engine, Exhaust Gas Temperature (EGT) will increase.

Engine Components & Types

2. Clamshell Position: Clamshells are positioned 45º to the thrust line.

6. Anti-Icing Air Source: Air for anti-icing is taken from the H.P. compressor.

7. Centrifugal Compressor Impeller Types: The two types... Continue reading "Aircraft Turbine Engine Principles and Systems" »

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SQL Aggregate Functions: COUNT, SUM, MIN, MAX, AVG

Classified in Computers

Written on in English with a size of 12.36 KB

Aggregations

Consider the case of sports tournaments like cricket. Players' performances are analyzed based on their batting average, the maximum number of sixes hit, the lowest score in a tournament, etc.

In such scenarios, we perform aggregations to combine multiple values into a single value, i.e., individual scores into an average score.

Let's learn more about aggregations to perform insightful analysis using the following database.

Database: The database consists of a player_match_details table that stores information about players' details in a match, such as name, match, score, year, and the number of fours and sixes scored.

Schema

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player_match_details (name VARCHAR(250),match VARCHAR(10),score INTEGER,fours INTEGER,sixes INTEGER,year
... Continue reading "SQL Aggregate Functions: COUNT, SUM, MIN, MAX, AVG" »
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Understanding Business Structures and Financial Fundamentals

Classified in Economy

Written on in English with a size of 157.13 KB

Topic 1: Intro to FAB

Types of Businesses: Manufacturing (make & sell), Merchandising (buy & sell), Services (delivery etc.)

Business Structures: Sole Proprietorship -> owned and opened by 1 person; business is a separate entity from owner, owner is liable for debts. Partnership -> 2 to 20 partners; business is a separate entity from partners, partners are liable for debts.

Types of Partnerships: 1. General -> equal responsibility & unlimited liability. 2. Limited (Liability) -> 1 partner(s) not liable for debts beyond the agreed obligations. 3. Limited Liability Partnership (LLP) -> ≥2 partners are separate legal entities and are not liable for business debts. Business ceases if partner dies UNLESS have perpetual... Continue reading "Understanding Business Structures and Financial Fundamentals" »

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Enhance Writing Clarity: Practical Tips for Better Readability

Classified in Electronics

Written on in English with a size of 3.14 KB

Enhance Your Writing for Maximum Readability

Craft Concise Paragraphs

  • Each paragraph should focus on a single idea or concept.
  • Introduce the main idea of the paragraph in its first sentence.
  • Aim for 3-5 sentences per paragraph, though single-sentence paragraphs can be very effective.
  • Use transition words between sentences, such as "first" and "therefore," to ensure smooth flow.

Enhance Visual Appeal

Make your writing visually appealing by choosing an easy-to-read font and appropriate colors. Use blank space liberally to avoid a "wall of text," and highlight important information with bolding or indentation.

Understand Your Audience

Base your writing style on your audience. Speak to them personally, if appropriate, using a conversational tone to build... Continue reading "Enhance Writing Clarity: Practical Tips for Better Readability" »

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Emergency Medications Overview

Classified in Medicine & Health

Written on in English with a size of 6.95 KB

Generic & TradeUsage IndicationsContraindicationsDosageAdministrationActionsSide Effects
NameRoutes

Oxygen

Trade: N/A

SPO2 <94%

Unknown O2 Level w/ med condition leading to hypoxia

Pt w/ pos hypoxia, shock, poor perfusion, or heart failure

Pt's with unfavourable ventilation(Lung damage)

Med Pt: Administer O2 at 2lpm via NC and titrate until is SPO2 >94% or at 15lpm via NRB if pt shows hypoxia

Trauma Pt: High flow O2 to maintain >95%. Typically 15lpm via NRB.

Either: If a Bag-Valve vent is required, Highflow O2

Airway either orally, nasally, or through an advanced airwayIncreasing O2 saturation within the bloodstream and bodyDry/Bloody Nose, Tiredness, headaches

Oral Glucose

Trade: Glutose, Insta-Glucose

PMH of diabetes or BGL <70mg/dL*Inability
... Continue reading "Emergency Medications Overview" »
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Essential Definitions and Theorems in Graph Theory

Classified in Computers

Written on in English with a size of 103.48 KB

M1: Fundamental Graph Definitions

Walks, Paths, and Circuits

Walk

A Walk is a finite alternating sequence of vertices and edges, beginning and ending with vertices, such that each edge is incident with the vertices preceding and following it. No edge appears more than once in a walk, though a vertex may appear multiple times.

  • Closed Walk: A walk that begins and ends at the same vertex.
  • Open Walk: A walk that begins and ends at different vertices.

Path

A Path is an open walk in which no vertex appears more than once. The number of edges in a path is called the length of the path. A self-loop can be included in a walk but not in a path. The terminal vertices of a path are of degree 1, and the remaining intermediate vertices are of degree 2.

Circuit

A... Continue reading "Essential Definitions and Theorems in Graph Theory" »

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Java Programming Concepts and Examples

Classified in Computers

Written on in English with a size of 10.2 KB

Palindrome

  1. Start
  2. Read the string
  3. Calculate the length of the string
  4. Initialize rev
  5. Initialize i=length=1
  6. Repeat until i>=0
    1. rev=rev+char at position I of the string
    2. i=i-1
  7. If string=rev:print “palindrome”
  8. Else print “not palindrome”
  9. Stop

import java.util.Scanner; import java.util.Scanner; class Test { public static void main(String args[]){ Scanner sc = new Scanner(System.in); System.out.print("Enter the String:"); String str = sc.nextLine(); int flag = 0; int len = str.length(); for(int i=0;i

Inheritance

  1. Create a class employee with given variables and method print the salary
  2. Create two sub classes of class employee named officer and manager include the variable specilaization in officer class and department in manager class
  3. Create a class with main
... Continue reading "Java Programming Concepts and Examples" »
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Common Disorders and Health Maintenance of Sensory and Locomotor Systems

Classified in Physical Education

Written on in English with a size of 4.67 KB

Understanding Sensory and Locomotor System Health

Common Disorders of the Sensory Organs

The following conditions affect the proper functioning of the sensory organs (eyes, ears, skin, nose, and tongue):

  • Astigmatism: Defective curvature of the lens that produces a deformed image.
  • Myopia (Nearsightedness): The eyeball is too long, and the focus of distant objects is not formed on the retina.
  • Hyperopia (Farsightedness): The eyeball is too short, and the image of nearby objects is formed behind the retina.
  • Presbyopia: Gradual loss of the eye's ability to focus and produce a clear image (often age-related).
  • Color Blindness: Congenital disease characterized by the inability to distinguish certain colors.
  • Conjunctivitis: Inflammation of the conjunctiva of
... Continue reading "Common Disorders and Health Maintenance of Sensory and Locomotor Systems" »
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