Essays on Guan

This report recommends that no bonuses be awarded to the production department. Responsibility accounting assigns costs, revenues, and profits to those managers who have direct responsibility (Hansen, Mowen, & Guan, 2009). Responsibility accounting forms the basis of assigning responsibility, establishing performance measurements, evaluating performance, and awarding rewards. The production manager is responsible for the costs incurred in the production department. The standard cost and quantities establish the performance measurements. The production manager performance can be evaluated against the standard costs and the variances computed. The variance analysis forms the basis of awarding the bonuses. The variance analysis shows that the ...

One of the elements of globalization has been the disappearance of borders in terms of goods and services. This is most easily observed in with food. This paper will explore some of the benefits and disadvantages of our increasingly borderless society by analyzing its impacts on one meal The meal that will form the basis of analysis consisted of pork ribs, lotus root, broccoli, rice, and “Tieguanyin” tea. The lotus root, rice, pork ribs and tea were purchased at a local grocery store. The other items, namely, the broccoli and green beans were purchased at a local farmer’s ...

Analysis of competitive business environment facilitates proper decision making as well as planning for running an airline company. Deregulations in the airline industry are compelling airline companies to ensure decision making in order to meet expectations and demand of emerging markets. There are several factors that provide input to decision making and planning, and also pave the way to profitability and success of an airline company. These factors are providing high quality service, using up-to-date and cost effective aircrafts, using latest technologies that include informational and electronic technologies, ensuring cooperative, friendly, and professional attitude and face to the customers. ...

This analysis considers the cost behavior of the various cost items in order to determine the cost and profit at various levels of activity. Fixed costs are costs that do not vary with changes in output. Variable costs are costs that change with changes in output. Semi-variable costs are costs that are partly variable and partly fixed. Stepped fixed costs are costs that remain at a particular level of activity but step-up to a new level when activity level exceeds a particular point (Drury, 2012). In this case, the cost items are classified into either fixed costs, variable costs, ...

Mayday

Mayday is a Taiwanese rock band that was created in the late 1990s. The name of the band in Chinese is 五月天 (pinyin: Wǔ Yuè Tiān). The band consists of five members: Ashin, a vocalist, Monster and Stone, guitarists, Masa, a bassist, and Guan You, a drummer. The previous name of e band was So Band, they became Mayday only in 1997. The present name originates from Masa’s nickname in the Internet (Baidu.com).

Ashin, the vocalist, whose real name is Chen Ashin Hung, was born on the 6th of December, 1975, in Taipei, Taiwan. Monster, one the guitarists ...

Place

Introduction Most top multi-level and multi-nation organizations have performance appraisals as their essential factors in order to achieve goals (Shahriari,, et al. 2013). These performance appraisals are in line to ensure that competent staff are selected and trained to meet the mission of the organization. The key customers of the organization are also taken into consideration to assess employee strength and weaknesses (Shahriari,, et al. 2013). As per recent norms, nurses should be held responsible for any deficient in the healthcare system with respect to any setting. Furthermore, nurses in hospitals are also responsible for the overall patient outcomes ...