Jfk Assasination Opinion free essay sample

I accept the death of President John F. Kennedy all attached back to the mafia. Lee Harvey Oswald and Jack Ruby were all piece of an arrangement to murder the president. The mafia and numerous Cuban outcasts detested President Kennedy and his sibling Robert Kennedy. Ruby was known to have been associated with both the police and the Mafia, particularly the Italian Mafia. What was very convincing was the disclosure that Bill Bonanno, child of New York Mafia manager Joseph Bonanno, said a few Mafia families were colleague with the counter Castro Cubans. The Bonannos perceived Ruby as a partner of Chicago mobster Sam Giancana. Numerous Cuban outcasts and Mafia managers didn't care for Kennedy, reprimanding him for the disappointment of the Bay of Pigs Invasion. They likewise disdained his sibling, Attorney General Robert Kennedy, who had driven a legitimate activity on composed wrongdoing. This brought progressively strain since it was said that JFK’s father, Joseph Kennedy, worked with the mafia to have John F Kennedy win the 1960 political decision. We will compose a custom exposition test on Jfk Assasination Opinion or then again any comparative subject explicitly for you Don't WasteYour Time Recruit WRITER Just 13.90/page Both the Mafia and the counter Castro Cubans were specialists in death; the Cubans had been prepared by the CIA. Something else is Christian David was a Corsican Mafia part met in jail. He was offered the death contract on the president and didn't acknowledge it yet knew the men who as far as anyone knows consented to the agreement. As per David, there were three shooters. He gave the name of one, Lucien Sarti, yet the other two shooters were all the while living and that would lead him to break their implicit rules. When asked what they were wearing David said they were advised to dress in outfits, for example, official regalia. Most of Christian Davids declaration was affirmed by a previous Corsican part named Michelle Nicole who was a piece of the DEA witness assurance program. One of the other three could possibly be Lee Harvey Oswald. Tricks may sound insane, however it is difficult for me to accept that one individual, without anyone else, plotted to execute the president. Nobody needed to convince or advise Oswald to kill the president. Accordingly, I trust Organized Crime has to do with the death of President John F Kennedy.

Atmospheric Circulation System Determining Regional Climate - 3850 Words

Atmospheric Circulation System: Determining Regional Climate (Research Paper Sample) Content: Atmospheric circulation systemName:Institution:AbstractAtmospheric circulation is the main topic of this paper. The paper has covered why and how the atmospheric circulation system on synoptic and larger scales helps in determining the regional climate on the planet earth. Also, it has focuses on different circulations and cell- models that cause the climate change. Therefore, according to the information in the paper, it is apparently evident that, temperature, climate, and precipitation are affected by the atmospheric circulation systemIntroductionAtmospheric circulation is a natural process, involves the movement of air in large scales. This distribution is of great importance in generating energy on the earth surface since, they combine with the ocean currents, and in the process, heat is produced, and this may cause the global warming. Nevertheless, the atmospheric circulation varies depending on the climatic changes for instance, in the hot seasons, the atmosphe ric circulation large-scale cells move towards the pole. On the other hand, the atmospheric circulation can also cause the release of heat on the earth's surface when it combines with the ocean current. However, such kind of flows are never continuous; they move at different intervals every year (Oort, 2015). The primary aim of this paper is based on how and why the atmospheric circulation system on synoptic and larger scales help determine the regional climates on planet earth.How and why the atmospheric circulation system on synoptic and larger scales determines the regional climate on planet earth.Synoptic majorly concerned with the distribution of conditions of meteorology over a large area at a specific period. Therefore the meteorological conditions entail the climatic changes such as the air movement, water vapor in the atmosphere among others. The wind circulation in the atmosphere is usually facilitated by the earth rotation as well as the heat energy from the sun. On the s ynoptic chart, the wind movement takes place in three different cells where it transports the power and heat majorly from the equator to the poles; this makes this helps determine the climate of a given place at that particular time. Moreover, the air circulation on the synoptic determines the regional environment because the winds are moved by the suns energy, this makes the warm air to rise while the cold air sinks hence warming the earth. Also, the synoptic chart helps determine the climate of a place through the atmospheric circulation whereby, the temperature of an area is recorded in degrees Celsius, the pressure in millibars, wind speed and direction is noted, cloud cover (Bjerknes, 2016) just as presented in the chart below:Synoptic showing the atmospheric circulation​ ​(Manabe, 2013).Cell- models of the atmospheric circulationThere are three different cell models of the general circulation of air, and they include; the Hadley, Ferrel and polar cells. Therefore Hadley cells are found closer to the equator. However, at this point, weak wind passes because of the low air pressure which usually passes horizontally. Also at the equator, the warm air rises hence creating clouds, therefore, instability in the atmosphere, this causes the climatic change in a given place. On the contrary, the uncertainty in the equator brings about the thunderstorm leading to the development of the latent heat.Hadley circulation cell(Wilby and Wigley, 2013)Ferrel cellFerrel cell consists of the diverging air that is mainly found at the surface of the globe close to 30N. The air moves towards the pole and is directed to the east by the Coriolis force leading to the emergence of the westerly wind at the surface of the earth. However, at about 60N the air then rises, cools and condense to form clouds together with precipitation, this changes the climate of a specific area on the planet earth (Bardossy and plate, 2015).Polar cellAt the poles, the air warms due to the sinking atmosphere in this place; this creates high pressure over the poles whereas at the surface the air moving towards the pole is pulled to the right by Coriolis force majorly found at the northern hemisphere and it forms polar easterly wind. Moreover, the arctic air which is normally cold mix together with the warm subtropical air moving towards the pole forming arctic front which is the boundary between the two air masses. The polar front is the primary factor that facilitates the change of climate in the United States mostly in fall, winter, and springs (Huijun, 2014).Convergence,​ ​divergence, and​ ​vertical​ ​motion​ ​patterns,​ ​role​ ​in​ ​precipitationThe diverging air is found at the surface of the earth whereby the air moved toward the pole and directed to the east by the Coriolis force hence, forming the westerly wind. Therefore at 60N the air rises, cools and condense t o make clouds and precipitation, this brings about a great change in climate. On the other hand, in convergence, the wind moves away in different directions this prevents the air from moving towards the pole. Therefore even at 60N, or precipitation does not take place vertical motion also causes the air currents to move under high pressure hence leading to the falling of the water drops on the earth surfaceCoriolis forceThe motion of air currents is governed by the Coriolis force because the earth is a rotating sphere. Therefore as the whole sphere moves around its axis majorly from west to east, every point on the surface of the globe moves in a circular motion around the radius to the center of the earth. This shows that the Earth velocity is equal to one rotation around the axis of the earth in a day just as shown in the equation below: = 2/84600 = 7.27 x 10-5 rad/sec(Oort and Rasmusson, 2012).Rossby wavesRossby waves are one of the waves found naturally in the atmosphere and the ocean. The waves formation takes place during the rotation of the planets. Therefore, the stream affects the circulation of air in the sea hence interfering with the weather and the climate of the whole world. Nevertheless, the waves travel at high speed from west to east around the earth. The wave also interferes with the current and push them away from their origin; the slightest move affects the climate over a large area. For that reason, the wave is seen to be the cause of the difference in temperature between the land, sea, and different land massesRossby waves(Vecchi et. Al, 2011)Jet streamsJet streams are usually the moving air ribbons in the atmosphere. Also, it is described as being the most important means of transport for weather systems. Also, the jet stream has got a high amount of winds while the length is in the range of a thousand miles while width and depth have got several miles.Monsoon circulationsMonsoon circulations usually are the wind directions which are sea sonal and are accompanied by the changes in precipitation. Therefore, such changes cause seasonal variations in rainfall as well as the atmospheric circulation. On the other hand, the monsoon circulation causes land and sea heating. On the contrary, there are different monsoon system that entails; the Asia-Australian and the West African monsoons. Therefore, the winds noted occurs typically as a result of pressure difference between the two locations. However, the hurricane does not arise when such imbalance is created. Also when there is the temperature difference between two land masses during summer tend to carry precipitation inform of heavy rain because they usually are sea breeze. For that reason, the moist air bearing precipitation is moved to the ground (Huijun, 2014).Therefore, it is evident that the monsoon causes the changes in temperature just as shown below:SummaryAtmospheric circulation is one of the critical studies carried out by the meteorologists. The flow takes pl ace in an extraordinary manner since it is natural. The distribution is important since it facilitates the generation of heat on the earth surface as a result of combining with other ocean currents. When heat is produced, the global warming may occur. Also, the atmospheric circulations take place by the changes in the climate where the large scales cells move towards the pole. The atmospheric circulation system on synoptic and large scales determines the regi...

The Power of a Net Price Calculator

Estimating College Costs: The Power of a Net Price Calculator America in 1959 would have been unrecognizable to a time-traveler from 1886—city skylines illuminating the night sky, cars zipping along highways, jumbo jets roaring above at 30,000 feet—just about every aspect of daily life had radically changed. Yet, amazingly, one thing would have been startlingly familiar, as it remained constant during that 73 year span—the five cent bottle of Coca Cola.If only the world of college tuition prices had a fraction of that steady predictability. Even fully accounting for inflation, college costs have tripled since 1979, doubled since the late 80s, and price increases continue to outpace inflation every single year. For all of the exorbitant costs, one would hope that colleges and universities were at least transparent and straightforward with their pricing. Unfortunately, tuition pricing has more in common with your perpetually-rising cable bill or the mysterious fees that suddenly surface when buying a car.Estimating college co sts merely by comparing sticker prices is not often a fruitful endeavor and without a good faith estimate of the impact of a family’s financial standing and merit aid on the final bill, many applicants remain completely in the dark. To address the problem of tuition obfuscation, the feds passed a bill in 2011 that requires institutions of higher education to post a â€Å"net price calculator† on their university website. College Transitions is pleased to offer you advice on how to take advantage of this sometimes helpful tool.What does a net price calculator do?Just like the FAFSA or CSS Profile, an institution’s net price calculator can use your previous year’s tax returns, and information about your assets, to give you an estimated cost of attendance. While there is nothing official about this estimate, it can be a very helpful tool for applicants early in the application process to at least begin to get a ballpark figure of what a given school costs.Ho w do I find a school’s Net Price Calculator?Simple—google the name of your school and net price calculator. The Department of Education also offers this convenient website where you can quickly search for the net price calculator of any institution.How long does it take? The quality of a net price calculator can, in part, be measured by how long it takes you to fill out. The rule of thumb for the time it should take to plug in your data is 15-20 minutes. Have documents related to family income, assets, and investments by your side—if a NPC is going to tell you anything accurate, this information will all be required.For example, NYU’s net price calculator can be completed in less than two minutes. The only information required is household income and a handful of demographic check boxes. This is a sign that this particular NPC is going to be of limited help. On the other hand, Duke University’s net price calculator is far more involved, asking you to delineate each parent’s taxable income, deductions, retirement plan contributions, etc. Rensselaer Polytechnic Institute’s NPC is even lengthier, requiring a full page of academic history, which is an even better indicator of usefulness.Merit-based considerations?Net price calculators, like RPI’s, allow users to enter basic academic information that will give parents an idea of what they might expect in the form of merit-based scholarships. Sadly, the majority of NPCs do not offer this feature, instead only providing information about federal aid eligibility, something that will be of little use to middle class families.If your prospective institution does indeed offer this feature, we advise that you experiment in this section by altering certain variables to see how will affect your net tuition price. For example, running the numbers for both a 1290 and a 1350 SAT score may give you two very different estimates. The 1290 you have in the bag as you enter you r senior year might be more than enough to ensure acceptance at your top-choice school, therefore you see little reason to retake the SAT another time. Yet if the NPC on your school’s site tells you that an extra 60 points will cut $5,000 off your tuition, it’s probably time to register on the College Board site and bury your nose back in those study guides.Visit the net price calculator before applyingIf there is no conceivable way that you/your family will be able to pay for a particular college based on your net price calculation, consider scrapping that application entirely. There is no reason to waste money and precious time completing an application for a school that, even in the best-case merit aid scenario, is well beyond your financial reach. The worst strategy you can employ is to base your entire set of applications on pure financial guesswork. Netting a handful of acceptance letters from schools that you cannot afford without taking out massive student loan s is not an enviable position to end up in. Make sure you pick at least one financial safety school which a quality NPC can help you select with confidence.Key TakeawaysCollege costs are always on the rise and are far from transparent.A net price calculator can give you a rough estimate of what tuition will actually cost.Many NPCs are not good enough to provide anything beyond federal aid estimates.Quality NPCs will take you more than a few minutes to fill out.Quality NPCs will require academic as well as financial information.Use NPCs to rule out schools that are too expensive and to select colleges that can serve as financial safety schools.

What Does a Number the Stars Essay Topic Cover?

What Does a Number the Stars Essay Topic Cover?Are you considering writing a number the stars essay topic? You will need to think about what the purpose of the essay is before starting. Is it going to be a personal or an academic essay? You need to find out what this needs to be before you start your process.Number the Stars Essay Topics is about finding different viewpoints on a particular topic. You may want to get a little bit of information from a number of different places. An example of a number the stars essay topic would be, 'Can we really live without morals? . This is a very important topic to consider because everyone else seems to be thinking that we all can live without them.'Just because the essay topic is about morals does not mean that the essay should just go into that, but you may be thinking you have to deal with issues regarding moral concerns in a paper. The essay topic can also be about ethics and so forth. Whatever your topic is, remember that the goal is to wr ite about topics that are meaningful to you.You may find it useful to write down some ethical decisions that you make and how you came to make those decisions. This can then be used in an essay as a basis for the essay and to show your thought process.So you have decided to write a number the stars essay topic. Before you start, ask yourself, 'What do I want to accomplish from this essay?'If you are writing for an exam, you need to focus on what is needed to get through your paper. Make sure you know that you need to gain something for your essay. It may also be a good idea to plan how long you plan to work on it.Number the Stars Essay Topics can be beneficial for many things. The better you know your topic the better you will be able to do in this kind of essay.

The Bear Came Over The Mountain By Alice Munro Essay

Love exists in the short story â€Å"The Bear Came Over the Mountain† by Alice Munro and in the short story â€Å"What We Talk About When We Talk About Love† by Raymond Carver. in Munro’s short story the plot is that of a mentally ill wife, Fiona, who falls in love with another patient while her husband still tries to hang on to their old love. Her husband eventually wants to have an affair with the wife of the man his wife is having an affair with. Their love changed because of their circumstances due to ill health. Carver’s story discusses the different definitions of love due to the type and quality of relationships; everyone has a different definition. Love also exists all over the world within different environments and cultures. The concept of love depends upon the environment in which it inhabits. Love is dependent on the life of the people in love and it also depends on their current environment. Nature and nurture are also huge factors into the d evelopment and process of love. What nature and nurture mean is whether it is due to how the person lives and acts along with their personality compared to whether it’s all in their genetics beforehand. Love is more on the nurture side instead of the nature side of human experience. In both short stories there is considerable discussion about love but in different ways. In Munro’s short story the love is discussed as it relates to the day to day actions and events. This is unlike Carver’s short story where the characters discussShow MoreRelatedEssay on Last Of The Mohicans1769 Words   |  8 PagesGeneral Webb has just gotten word from an Indian that Moncalm and the French are going to attack Fort William Henry and that Colonel Munro will not be ale to keep the fort because he only has one thousand men and that he (Webb) needs to send reinforcements immediately. Upon hearing this, he ordered fifteen hundred men to be ready to march at dawn and has Cora and Al ice Munro sent to their father at Fort William Henry accompanied by Major Duncan Heyward on horseback. They went along an Indian path whichRead MoreAway from Her- Evaluative Essay1123 Words   |  5 Pageshow the disease can greatly impact your life, and how quickly it can form. The film was based off of a short story â€Å"The Bear Came over the Mountain† by Alice Munro (Munro, 2013). In both works, the author and the director portray a significant struggle between a husband and wife dealing with Alzheimer’s. Summary of Story In the short story â€Å"The Bear Came over the Mountain† (Munro, 2013) and the film Away From Her (Egoyan, et al., 2006), both authors portray almost the same points. The main charactersRead MoreThe Past Is Our Definition1519 Words   |  7 Pagespast can shape one into an entirely different person. â€Å"Bear Came Over The Mountain† by Alice Munro is the tale of a couple’s distress as the wife, Fiona is diagnosed with Alzheimer’s disease. The story deals with Grant’s endeavours to cope with the predicament and bring elements of joy back into their 1 troubled lives. Even though the story seems to be preoccupied with the present situation of Grant and Fiona, â€Å"Bear Came Over the Mountain† is really concerned with the influence of the past. Read MoreAway From Her - A Film Review2047 Words   |  9 PagesThe film Away From Her, is a screenplay adaptation from the short story Bear came over the Mountain by Alice Munro. The story focuses around the relationship of Fiona and Grant, an Ontario couple married over 40 years. The couple is forced to face that fact that Fionas forgetfulness is actually Alzheimers disease. After Fiona wanders away and is found after being lost, she realizes that she can no longer live at home. Fiona has too much self-pride for herself, and too much pity for Grant, to subjectRead MoreStylistic Potential of the English Noun16714 Words   |  67 Pagessecond one by means of about 200 cases that have been taken from the works that belong to the belles-lettres style (tales, poetry, short stories) written by such famous English and American writers of 18-20 centuries as Blake W., ColeridgeS.T., Munro H., Poe A.A., Hemingway E., Salinger J.D, etc. The aim of this chapter is to put the considered theory into practice showing the way the phenomena have been dealt with work out. The examples are organized also according the four nounal categories

Analysis Of A Rose For Emily By William Faulkner

Bakari Copeland Bonni Miller Intro to Fiction – ENGL 204 December 15, 2015 1. Choose one story in which the setting is significant and discuss how the setting contributes to the central meaning of the story. In William Faulkner’s short story, A Rose for Emily, the southern town’s setting is a stark contrast to today’s society, where many elderly people live in poverty, receive little respect, and lose their family homes due to the inability to pay taxes. After the death of her father forty years earlier, Emily Grierson’s social and financial status plunged to the point where she was totally dependent on the good will of others to survive. In an act of mercy, or what the narrator refers to as â€Å"a tradition, a duty, and a care† (Faulkner 219), Miss Emily was exempt from property taxes from the time of her father’s death until her own death almost forty years later. Despite, the new regime’s multiple demands for tax payment, Emily never complied, due to her sense of entitlement and obvious lack of resources. The town’s view of Emily as a â€Å"fallen monument† (219) of the Confederate south, enabled her to avoid any legal action. Ironically, the sense of duty for Emily’s care also extended primarily to her black servant Tobe. The author refers to black workers as Negro and niggers several times in the text to ensure the reader is fully aware of the mindset of the townspeople during that time period. However, it is the Negro â€Å"servant† Tobe that brings Emily food and suppliesShow MoreRelatedAnalysis Of A Rose For Emily By William Faulkner And A Rose For Emily1023 Words   |  5 Pagesshort stories are told are essential literary elements to â€Å"likes† by Sarah Shun-lien Bynum and â€Å"A Rose for Emily† by William Faulkner. The settings in both story provide the reader with context in order to understand the conflict within both stories. Also the point of view the narrator in each story narrates from gives the reader an understanding between both conflicting sides of the story. A further analysis of the global temporal setting, the global geographic setting and the point of v iew will explainRead MoreA Rose For Emily- Rhetorical Analysis. William Faulkner802 Words   |  4 PagesA Rose for Emily- Rhetorical Analysis William Faulkner was an American writer from Oxford, Mississippi. He wrote short stories, plays, essays, and screenplays. He is mainly known for his creative imaginary stories that were based on Lafayette County, Mississippi where he spent most of his life. Faulkner is one of the most celebrated writers in American literature and especially Southern literature. He spent majority of his childhood years sitting around listening to his elders and family membersRead MoreAnalysis Of A Rose For Emily, And A Rose For Emily By William Faulkner1004 Words   |  5 PagesWilliam Faulkner once said, â€Å" We must be free not because we claim freedom, but because we practice it.† American history has come a long way, comparing present day to the past many can see a drastic difference. In a historicist perspective, a short story that captures this country’s past is William Faulkner’s A Rose for Emily written and published in 1930 and was William Faulkners first short story t o be published in a national magazine. The critics and the public view the reading somewhat wellRead MoreAnalysis Of A Rose For Emily By William Faulkner953 Words   |  4 Pages ¨A Rose for Emily, ¨ written by William Faulkner, is a short story that follows the protagonist, Emily Grierson, through a variety of time-lapses within her life. Oddly enough, the beginning describes the death of this character and the funeral held in her home that the whole town attends. As described in the story, Emily’s house was one of the last that existed from an era of elegance and class. However, as time passed, the house became run-down and a shamble of what it used to be. It was said thatRead MoreCharacter Analysis of Emily Grierson in A Rose for Emily by William Faulkner757 Words   |  3 Pagesthis was a salute ... to a woman you would hand a rose† (Outà ³n 63), this is how William Faulkner is quoted when explaining the meaning for the title of his short story, â€Å"A Rose for Emily.† In his short story, Faulkner summarizes the life of a forsaken woman, whom, while heavily respected by her town, is also quite pitied. Faulkner works to give the reader a sense of empathy towards his character while he describes the tragedy that is her life. Emily Grierson, is eventually found to not be the onlyRead MoreAnalysis Of A Rose For Emily By William Faulkner949 Words   |  4 Pageswe think it’s awful. But back then; men didn’t see it as a problem. It was normal to them. The reason why I enjoyed both of these stories was because it opened my eyes on how cruel man can be to his woman counterpart. â€Å"A Rose for Emily† was quite interesting. In the story, Emily was a traditionalist. Before her death, she fought not to have metal numbers on the side of her house when the postal service was introduced in the town. With a growing town, it was as if Emily’s house was the last vestigeRead MoreEssay on Prose Analysis â€Å"a Rose for Emily† William Faulkner1085 Words   |  5 PagesProse Analysis â€Å"A Rose for Emily† William Faulkner The two female cousins came at once. They held the funeral on the second day, with the town coming to look at Miss Emily beneath a mass of bought flowers, with the crayon face of her father musing profoundly above the bier and the ladies sibilant and macabre; and the very old men --some in their brushed Confederate uniforms--on the porch and the lawn, talking of Miss Emily as if she had been a contemporary of theirs, believing that they hadRead MoreAnalysis Of William Faulkner s A Rose For Emily 1099 Words   |  5 PagesNora Del Bosque†¨ Comp II†¨ O’Connell†¨Paper #2 â€Å"Deceiving Looks† In â€Å"A Rose for Emily†, William Faulkner tells the story of an sad and lonely lady, stuck in her time. Because her father died, she never fully recovered from it and was not able to find herself. Emily’s house was in the past was considered elegant and was built on the best street in town in the 1870’s. Now the house is old and an unattractive building to the neighborhood. People in her town begin to bad mouth her because of her lostRead MoreAnalysis Of William Faulkner s A Rose For Emily1526 Words   |  7 PagesWilliam Faulkner uses theme, imagery and symbolism to highlight the decline of the South in his short story â€Å"A Rose for Emily.† William Faulkner is the author of â€Å"A Rose for Emily.† In â€Å"A Rose for Emily† the story starts off at Emily’s funeral, and the whole town is there too. The men went out of respect for losing a person who had been a citizen of Jefferson for a long time, and the women went because th ey wanted to see what her house looked like because only a select few have seen it in the lastRead MoreCharacter Analysis in A Rose for Emily by William Faulkner1255 Words   |  6 PagesA Rose for Emily by William Faulkner is located in Jefferson, a small Southern town during the post- Civil War era. The story revolves around the eccentric and catastrophic events of Miss Emily Grierson’s life. At a first look, Miss Emily seems like a lonely woman with little self-confidence and low self-esteem, which is due from her father’s upbringing. There had to be some kind of neglect by her father because he made her lived such a sheltered life. He made her think that nobody was good enough

Responsibility Accounting and Transfer Pricing - 1021 Words

Managerial Accounting and Controls Reporting Responsibility Accounting and Transfer Pricing in Decentralized Operations 1. When are decentralized operations appropriate? 2. How does responsibility accounting relate to decentralization? 3. What are the differences among the four types of responsibility centers? 4. What is suboptimization and what are its effects? 5. How and why are transfer prices for products used in organizations? 6. What are the differences among the various definitions of product cost? 7. How and why are transfer prices for services used in organizations? Centralization Decentralization Authority in Organizational Structure Factor Pure Centralization Pure Decentralization†¦show more content†¦Examples are: †¢ Quality †¢ Customer service †¢ Efficiency †¢ Cost control †¢ Responsiveness to change Suboptimization Suboptimization exists when individual managers pursue goals and objectives that are in their own and/or their segments’ particular interests rather than in the company’s best interests. †¢ Top management must be aware that suboptimization can occur and develop ways to avoid it †¢ Primary way to limit suboptimization is by communicating corporate goals Transfer Price A transfer price is an internal charge established for the exchange of goods or services between organizationalShow MoreRelatedResponsibility Accounting Transfer Pricing - Shuman Automobiles, Inc1577 Words   |  7 PagesResponsibility Accounting Transfer Pricing - Shuman Automobiles, Inc Facts of the Case: 1. Clark Shuman, owner and general manager, plans to retire and relinquished his control over the company 2. Business has been doing good with an emphasis of selling new cars as the principal business of the dealership 3. He created three independent departments, namely new car sales, used car sales, and service department. 4. Salary is dependent on each departments gross profit 5. Upon the take overRead MoreCritically Evaluate Roi and Eva Encourages Short Term Decision Making in Managers2746 Words   |  11 Pagesperformance of profit centres, for investment centres many firms employ measures that are based on profit and invested capital(McGraw-Hill Higher Education). C. Drury (2008) argues that performance measurement is one of the key functions of management accounting. Neely, Adams amp; Kennerly (2002) has defined performance measurement as the following: â€Å"The process of quantifying the efficiency and effectiveness of past actions.† Within this definition is a reference to non-financial measures, defined byRead MoreExcello Commuminations1426 Words   |  6 Pagespractice by the AICPA and GAAP. The CFO approaches his accounting department with the expectation that they come up with a solution to this problem. The accounting department is well aware of the rules and guidelines in place when it comes to revenue recognition, but as a team come up with three possible scenarios. One, to transfer this order to an offsite warehouse to hold until 2011, creating the perception that the product was sold. Two, transfer the product to Data Equipment Systems on DecemberRead MoreGlobal Interdependence And The Existence Of Large Multinational Enterprises Create A Need For Global Accounting1176 Words   |  5 PagesGlobal interdependence and the existence of large multinational enterprises create a need for global accounting. Multinational corporations are companies that carry out business in more than one country other tha n their home. Companies go global for many reasons: to increase sales, improve profits and innovation. Decentralization is essential for the creation of large firms, because CEOs are otherwise constrained in the number of decisions they can make directly -- it is therefore critical for enablingRead MoreManagement Control System Essay1009 Words   |  5 Pagesthere are conflicts over transfer prices of parts sold by the product divisions to the AM divisions. The problem arises when the part being transferred is an AM division part. Usually the transfer prices are based on the outside OEM market prices but here it is not possible because the part has never been sold by Abrams on the OEM market. So, there is not any historical cost. This part is exclusively sold by the AM division.   The internal policy concerning the transfer pricing based on the outside OEMRead MoreMANAGEMENT CONTROL SYSTEMS, TRANSFER PRICING, AND MULTINATIONAL CONSIDERATIONS4428 Words   |  18 Pages CHAPTER 22 MANAGEMENT CONTROL SYSTEMS, TRANSFER PRICING, AND MULTINATIONAL CONSIDERATIONS LEARNING OBJECTIVES 1. Describe a management control system and its three key properties 2. Describe the benefits and costs of decentralization 3. Explain transfer prices and four criteria used to evaluate them 4. Calculate transfer prices using three different methods 5. Illustrate how market-based transfer prices promote goal congruence in perfectly competitive markets 6. Avoid makingRead MoreManagerial Accounting Review Ch 8 121760 Words   |  8 PagesAgenda – Submit term projects to TURNITIN ASAP – Assignment #2 due April 1st 1159pm †¢ List the coauthor’s name in the subject line. †¢ Teaching Evaluation †¢ Transfer pricing (cont.) – Stanco Inc. †¢ Review chapters 11 and 12 the practice final – Practice Q1 and Q2 †¢ Review chapters 8 and 9 and the practice final – Practice Q3 and Q4 ACTG 2020 Week 11 1 †¢ Online Course Evaluations (ONCE)/ Seymour Schulich Teaching Excellence Awards (Schulich TEA) – TEA: http://schulich.yorku.ca/tea. – ONCE:Read MoreBank Cost Accounting4758 Words   |  20 Pageselevance of Managerial Concepts in the Banking Industry by Zabihollah Rezaee Ph.D., CPA, CMA, INTRODUCTION In the past, bank accountants paid little or no attention to the use of managerial accounting concepts in the banking industry. Viewing managerial accounting from the perspective of the banking industry provides a unique opportunity to explore the development of the internal reporting structure. While the use of internal cost and profitabiHty reports is widespread in merchandising, manufacturingRead MoreManagement Advisory Services Review2269 Words   |  10 Pagesmanagement accounting; financial management–related services; capital budgeting concepts and techniques; and project feasibility studies. Each examination will contain a minimum of 50 and a maximum of 70 multiple choice questions, allocated to the different subject areas, as indicated below. 1.0 Management Accounting-Related Services 1.1 Role, historical perspective, and direction of management accounting a. Objectives, scope, relationship with financial accounting and cost accounting; role and activitiesRead MoreThe Impact of Contingencies on Management Accounting System Development.1725 Words   |  7 PagesManagement Accounting SYSTEM 1 3.0 THE IMPACT OF CONTINGENCIES ON MANAGEMENT ACCOUNTING SYSTEM DEVELOPMENT 2 ( i ) Environment 2 ( ii ) Strategies and mission 3 ( iii ) Technology 4 ( iv ) Firm interdependence 4 ( v ) Business unit, firm, and industry variables 5 ( vi ) Knowledge and observables factors 5 ( vii ) Culture 6 4.0 Summary and Conclusions 6 5.0 REFERENCE BOOKs 7 1.0 INTRODUCTION The management of a company needs to develop cost and management accounting systems