Standard Costing Principles and Practice
Standard Costs
Cost Basics
Real Costs
Real Costs are historical costs that have been incurred in a prior period.
Default Costs
Default Costs represent a system in which costs are determined before the start of production activities for identification, classification, and control. They are classified as:
Estimated Costs
Estimated Costs represent the amount which the company anticipates a product or a process operation will actually cost for a certain period.
Standard Costs Defined
Standard Costs are scientifically
Read MoreKey Genetic Principles: Heredity, Variation, and Technology
Mendel’s Laws of Inheritance
Gregor Mendel established fundamental principles of heredity, known as Mendel’s Laws:
- Law of Uniformity: When crossing two pure breeds (homozygous individuals with different alleles for a trait), all first filial (F1) generation descendants are genetically uniform and phenotypically identical, expressing the dominant trait if one exists.
- Law of Segregation: The two hereditary factors (alleles) for each character do not fuse but remain differentiated throughout an individual’
Understanding Amino Acids and Protein Structure
Properties of Amino Acids
Stereoisomerism occurs because the alpha carbon is asymmetric. Stereoisomers are considered two different optical activities. Amino acids can be isomers L, while D isomers are also present. These isomers can influence antibiotic-bacterial properties. The existence of polar groups in amino acids enables hydrogen bonding, which affects their melting points, boiling temperatures, and solubility.
Peptide Bonds
A peptide bond is the union between the carboxyl group of one amino
Read MoreEnglish Language Exercises: Grammar & Vocab
Complete the Sentences
Write logical sentences to follow each one below. Pay attention to the words in bold.
- I can barely hear the music.
Please turn it up. - Watch out for pickpockets.
There are a lot in this area. - The police lost track of the thieves.
The thieves had everything planned. - Please don’t lean on me.
It hurts my shoulder. - They didn’t safeguard their house.
Then they broke into it. - He had to break into his car.
Because he had lost the key.
Rewrite with Phrasal Verbs
Rewrite the sentences by forming
Read MorePolitical Ideologies: Anarchism to Socialism
Anarchism: No Government
Anarchism is an ideology that argues the best government is absolutely no government. It contends that everything about governments is repressive and therefore must be abolished entirely. Anarchism and nihilism were once associated with socialism, as they supported the socialist call for revolution.
Absolutism: Single Ruler Authority
Absolutism is a system where a single ruler should have control over every aspect of the government and of the people’s lives. The absolute
Read MoreSocial Transformation in Spain (1900-1930)
Social Change in Spain: 1900-1930
The slowness of the Spanish industrialization process meant that the rural world maintained an important presence in the economic and social life of the first third of the twentieth century.
Rural Society in Spain
Society considered rustic heritage a source of wealth and a symbol of social status. Among the large landowners, we can distinguish three groups:
- The old aristocracy, which increased its assets by purchasing new land.
- The financial bourgeoisie acquired important
Key Literary Terms, Rhetorical Devices, and Classic Examples
Foundational Literary and Rhetorical Knowledge
Part 1: Basic Dramatic and Narrative Terms
Foil: A character who contrasts and parallels the main character in a play or story (like Sancho Panza and Doctor Watson).
Stichomythia: Line-by-line conversation, usually an exchange of “one-liners” between two characters in a play.
Enjambment: The running on of the sense of one verse line to the next, without a pause.
Denouement: After the climax, the falling action is a part in which events and conflicts
Read MoreDavid Hume’s Empiricism: Causality, Ideas, and Critique
Hume: Causality & Ideas Not From Reason
Why is the principle of causality not knowledge derived from relations of ideas? This knowledge is not a truth achieved by reason either intuitively or demonstratively. Reason cannot intuitively link cause and effect, as they are distinct and separable ideas. Furthermore, this knowledge cannot be reached via demonstration because the opposite (i.e., an effect not following its supposed cause) does not involve any logical contradiction or absurdity. The
Read MoreUniversity Trajectory: Medieval Foundations to Modern Reforms
University: Concept and Evolution
The idea of Universitas includes the pursuit of truth, freedom, democracy, and critical thinking, which can achieve emancipated forms of life by challenging the subtle forms of oppression in society. Traditionally elitist, universities were created in medieval times to provide training for certain professions. They permitted upward mobility for broad social sectors and are now producing significant scientific knowledge.
Medieval Origins
Early Schools and Liberal Arts
The
Read MoreControl Systems, Actuators, and Automation Technologies
Understanding Control Circuits
Control circuits represent a significant family of electrical circuits. A circuit is a technological device where information is input to produce an output response. These circuits are broadly classified into two main categories:
- Open-chain circuits (linear control)
- Feedback control circuits (for adjustment)
Sensors and Actuators in Control Systems
Sensors and detectors are positioned at the input stage of a control device, while actuators (or working bodies) operate at
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