Relevance Lost

In: Business and Management

Submitted By sanderteitsma
Words 14722
Pages 59
RELEVANCE LOST (DISCUSSIE EN ONTWIKKELINGEN)
Relevance lost is a title of the book written by Johnson and Kaplan, where they were complaining that management accounting techniques emerged centuries ago, are still used, but they no longer relevant in today’s highly competitive environment.
CHAPTER 5 - CONTROLLING THE MULTI DIVISIONAL ORGANIZATION
64. What are the two major obstacles to the success of the integrated firm? 
 1. Complexity - or the bureaucratic paralysis caused by complexity. 
 2. Management indifference to the owner's goals (p.94). This potential problem resulted when managers replaced owners in performing the managerial functions.
65. How did the integrated firms cope with these problems? Multi divisional firms might have developed better accounting systems, (e.g., using Church's ideas) but instead they coped with these obstacles using decentralization (p.94-96). In decentralized firms, top management plans strategy, while subordinate managers coordinate and control operating activities (p.97).
66. What was the New Use Developed For ROI? J&K indicate that ROI was used to delegate responsibility and allocate funds, i.e., capital (p.98). (Note: Technically, responsibility can be assigned, but not delegated. The authority to act on one's behalf can be delegated as when someone is hired to do a tax return, but the taxpayer is still responsible.)
67. Success of multi divisional firms depends on the management accounting system to perform three task better than the capital markets. What are they? 1. Provide strong profit incentives for managers. 2. Internal audits that link performance to causes. 3. Develop monitoring and measuring procedures to help allocate cash flows to high yield uses, i.e., measure the effectiveness of capital rationing choices (p.99).Thus, the management accounting system provided a mechanism to evaluate general…...

Similar Documents

Lost Identity

...Running head: LOST IDENTITY Lost Identity Introduction to Literature 125 April MacGrotty Aug 22, 2010 Lost Identity Literary works have been around for centuries to be enjoyed by its many readers, keeping them enthralled and mystified at the same time. Authors that write literature generally write with the intent of conveying a message to their reader. Not all messages are easily conveyed and many times readers develop their own interpretation of what the author’s meaning or the moral to the writing is. Literary works are written as short stories, poems, dramas and plays incorporating different elements, such as the setting, theme, characterization and conflict to tell their story. In the short stories “Shiloh”, by Bobbie Ann Mason, and “Story of an Hour”, by Kate Chopin along with the poem, “Lost Sister”, by Cathy Song a common theme is shared, a theme of women seeking individuality and later being met with a new freedom. Although, the literary works are not from the same genre or share common historical context the woman’s place in their society is exhibited. In this paper I will show the comparisons of how each woman is bound by a certain restriction which is released at the end of the writing. There is something special about every individual and that is their personal identity. It is hard to live a life when your personal identity is taken away from you to satisfy the needs of others. When one loses their......

Words: 2635 - Pages: 11

Theorretical Relevance

...Rachelle Jobe Dr. Spritz April 5th, 2012 1. Theoretical Relevance a. The entry I chose to report on was in the Psychology subfield of the social sciences, more specifically child development as it pertains to psychological studies. b. The hypothesis of the author as stated in the entry was to determine if the increased study of sight words improve 3rd grade students’ transfer of correct spelling in their independent writing. 2. Research Methods a. What are the main variables in this study? In other words, the researchers are examining whether differences in the use and study of sight words (independent variable) are related to students’ writing (dependent variable). b. There did not appear to be any concern of confounding variables in this study. c. The researcher tested a group of 3rd graders for their spelling knowledge in their independent writing and from the students that scored the lowest, she selected 6 students. Over 12 weeks, the researcher worked with the students using a variety of study methods to help teach the students sight words. The first 2 weeks the students learned the words by flashcards. The next 2 weeks the students learned the words by games, the following 2 weeks the students learned the words by building them with magnetic tiles, the next 2 weeks the students wrote the words in rainbow colors. The following week the students built the words out of shaving cream and the final week the......

Words: 372 - Pages: 2

Relevance of Home

...the husband and wife reunited, for the family cannot be disintegrated in the Indian ethos. The other woman clearly lost out, after she has been used for romance, songs, spice and drama. I will also be referencing regional Indian films, which will further expand on this ideology/formula. The Treatment: Every aspect of the film to be made on homes will be laced with music and poetry. Soft rock, folk and the guitar in India and America and rhythm of dance are a part of our lives for the past fifty years; and this would whisper soul when the film is assembled. IV: Rationale and Purpose Writers and poets like Walt Whitman, Patti Smith, Jack Kerouac, John Steinbeck, J.D. Salinger, Tennessee Williams, Mario Puzo, Robert Pirsig and Henry Miller are inspiration for me, with images they evoke. The fact that I went to the US early in life and again in the impressionable year of eighteen creates a familiarity and the urge to explore further. The purpose of this experience is to explore the strength and weaknesses that exist today in family ties. My interest in families has grown precisely because of the breakup in my own, and the dispersal of members to different parts of the world. To return to Rumi’s verse quoted at the beginning, I have found myself to be placeless. I do not belong to one community. Hence my concern to search for the relevance of homes, and the need for being rooted. For fifteen years I have been an avid photographer, with......

Words: 1788 - Pages: 8

Lost

...Lost In early March 2010, my coffee colored Ugg boots hugged my feet as I made my way through the dense quiet earthy wilderness of Allegany and should have been enjoying the vibrant and rich colors of pink, purple, blue, yellow, and orange fill the sky, but the lower sun dropped, the colder the temperature got and the more panicked I became. I had left the campsite a full day earlier for a little hike, but after a few hours, I had gotten totally lost. Now, the white blanket covered the ground and my sweat soaked clothing were freezing every time an angry god would take a breathe. I had no way of reaching anyone for help. Earlier my junior year I felt anything but lost. I enrolled in a science program for a semester and it was so much more fun than all my regular classes. The program involved animal tracking and survival skills. I was so happy to be there, I ignored the warning stories teachers told us about students who’d gotten lost in the woods. I thought, that could never happen to me. Our program leaders encouraged us to hike to test skills we learned in the program as long as we came back by 8 p.m. curfew. One night I left dinner with my friend John from the program that I spent tons of time with. That was the thing with this program you’re constantly surround by people. I wanted to be alone, so I decided to go for an exploration. Not thinking I’d be gone long, I headed out wearing Victoria’s Secret leggings, a pitch-dark shadowy North Face, and carrying a small......

Words: 889 - Pages: 4

Value-Relevance of Income Components

...http://www.eurojournals.com/EJEFAS.htm Relevance of Income Levels and Income Components for Determining Firm Value Hashem Valipour Assistant Professor, Accounting Department, Firouzabad Branch Islamic Azad University, Firouzabad, Iran Tel: 00989173086986 E-mail: h.valipour@gmail.com Alireza Shahabi Accounting Department, Marvdasht Branch Islamic Azad University, Marvdasht, Iran E-mail: arshahaby@gmail.com Javad Moradi Assistant Professor, Accounting Department, Marvdasht Branch Islamic Azad University, Marvdasht, Iran E-mail: jmoradi2005@yahoo.com Abstract Income levels and its components which are presented in income statement, are the first criteria for assessing financial operation, users are quite interested in this criterion. So investigating the effect of this attraction on firm value is important. The present paper studies this matter. Statistical population is listed companies in Tehran Stock Exchange (TSE). Based on considered preconditions 49 companies selected over 1999 to 2008 and classified into three groups based on their size, small, medium and large. Regression has used for analyzing data. Findings indicate that income level and components prepare relevant information for users. Other findings show that considering firm size has negligible impact on value relevance of income level and components. Keywords: Income Statement, Relevant, Firm Value, Firm Size, Income Component. 1. Introduction Market value relevance means that there is a statistical......

Words: 4511 - Pages: 19

Land of the Lost

...Land of the lost The short story “Land of the lost” by Stewart O’nan from 2009, is about a woman who becomes obsessed with a murder case she hears about in the news. She starts following the case about the murdered girl, whose body the murderer, James Wade, claims to have buried west of Kingsville. Soon she’s changing her work schedule so she can search for the girls’ body. She’s very naive, and even calls the FBI when she’s convinced she’s found the girl. She didn’t, and even though her sons ask her to stop, she keeps on searching long after that. Her only agenda is that she wants to help the family find the girl – or is it? We don’t know the name of the main character. She is a woman, living alone and working as a cashier at a supermarket, a job that doesn’t have a very high status. Her sons left shortly after her divorce, and she is left alone with her dog Ollie, a German shepherd. She has no social relations in her life. She feels that she isn’t really needed by anyone – until she discovers the case. So when she’s searching for the body, she is really searching for at purpose in life. “She could admit that at least part of the reason she was searching for a stranger’s daughter was that nobody else needed her. Just Ollie.” Her life is meaningless and she’s trying to fill the hole with the case. The woman is definitely not a quitter, long after everybody has stopped thinking about the case, and put it behind them, she continues. The odd thing is how her view on the......

Words: 855 - Pages: 4

Lost

...The word “lost” has several different connotations, whether pertaining to one’s whereabouts spatially or in life. When someone is lost spatially, they either do not know their current location or their destination which disables them from getting where they either need to be or want to be. In this case, more often than not, help would be greatly appreciated and sought out. As discussed in class, it would be preposterous for someone not to seek out help when lost or even worse for someone to be lost and not know or refuse to see it. This leads to further frustration and derailing from the intended path. Furthermore, not only can an individual be lost spatially, but also whole groups or even civilizations due to lack of orientation or knowledge. This is a premise for denial, which sets a rocky foundation. As terrifying as being spatially lost sounds, being lost in life presents a greater threat to the mind; one of displacement and despair. Someone can be lost in life simply by getting distracted from their intended path and then refusing to acknowledge their wrong turn. As previously stated both in our class discussion and in Walker Percy’s Lost in the Cosmos: The Last Self-Help Book, the worst possible situation to be in is to be lost and not know it. Similarly, whole groups and civilizations can be lost in life. Even humanity as a whole can be lost in life. This is a scary thought that causes ceaseless pondering and great confusion as nobody alone can come to the answer......

Words: 296 - Pages: 2

Lost Spark

...The Lost Spark --- I still remember the days when I waited so long to see him. The days when I was really eager to be with him. The days when I loved seeing his face, his eyes, his smile. I miss the feeling. I miss those happy days - when we won’t fight; when we would say good morning and good night texts to each other; when we would smile at each other at the corridors. I miss it. I really miss it. I miss the feeling of being loved. I miss the feeling of loving. But after those months that we’ve stayed together... somehow in that road, I lost the feeling. Maybe I still do like you. Maybe I still love you but because of certain matters, my love seems to be forgotten. My love for you seems to empty. Distance. Yes those are one of the things that made me feel the lost spark. We wouldn’t see each other every day. We would only see each other once or twice a month. And when we do, we don’t really spend much time. Yes it may be my fault. But can’t you see? I just can’t put you in the center of my life. I lost the spark that binds us together. I lost the spark that lets me remember that we love each other. I lost the spark we’ve kept for years. I lost the spark. Yes it is my fault. I really believe it is. And I’m really sorry for it. I didn’t mean to. I never did. But maybe we were not meant just like how we thought we did. I always thought that the feeling wouldn’t fade away but during the course of our lives, it slowly did. Believe me, I’m sorry. Believe me, I am still......

Words: 354 - Pages: 2

Lost Forests

...that the slave did not reckon he would need money to travel, and thus was inevitably forced to work 2 more years for Korra. Moreover Korra is a decent man, whipping his slaves for their benefit, Then one day Korra whipped him. It did him good, and he wept... Korra fed him well that he might live long, kept him clean that he might be in good health, and at reasonable intervals whipped him so that he should be meek and respectful. Lost Forests even views the suffering of the slave as not only physically beneficial (as discussed above) but spiritually nourishing as well. For in the years of subjugation the slave learns how to count the seasons till he is free. This knowledge born of sorrow grants him, inner wealth, his spiritual treasure, which none could take from him or dispute with him. That which the slave has lost in reflected in the very title of Jensen's short story, Lost Forests. For once the slaves they used to live among the trees as free men, now they are slaves who swung their axes and felled trees. The forests are not only physically lost (the slave can no longer locate them) but a free way of life disappears as well. In the end the slave, who has been fruitful and multiplied, still yearns for his forests - his freedom. He teaches this yearning to his children, it is only this yearning which keeps him going, Every rest day he took his sons with him up on the knoll where they could watch the setting sun, and he taught them longing....

Words: 384 - Pages: 2

Lost and Ound

... Lost and Found Policy and Procedures A. All Lost and Found receipt will be handled by Operations Supervisor assigned in the Site. B. Item(s) Found of Value, including Cash *Items including, but not limited to: • Backpacks • Cell Phones/Chargers • Computers/Laptops/Ipods • jewelry/watches • Personal identification (including driver’s license, passport, credit cards, Aramco ID, Iqama etc.) • Keys • Umbrellas • Wallets and Purses C. The Process: * If a passenger found an item(s), should immediately hand over to the driver or operations inspector then complete a Lost & Found Card, by: * Inspecting the item(s) in the presence of the person handing in the property, specifically itemizing all contents including money, credit cards, or other valuables. * Attaching a completed Lost & Found Card to the item and recording the Lost & Found Card numbers and details in the Lost & Found Logbook: * The operations supervisor receives will organize the item(s) in the Lost & Found Lock Box and Log the item/s in the Logbook, (typically in a manila envelope); make sure that the item has the Lost & Found Card attach to it. * If owner identification (name, phone number, etc.) is available from the found property, record the owner information in the Lost & Found Logbook. * The Operations Supervisor will write the owner in formal letter and record the communication attempts in the Lost & Found Logbook. * Operations Supervisor will organize...

Words: 555 - Pages: 3

The Lost Gospels

...Reflection Paper – The Lost Gospels Having watched the documentary “The Lost Gospels” presented by Anglican priest Peter Owen Jones have certainly caught my interest and brought me to analyzing certain possibilities in relation to the composition of our Bible. The documentary basically questions the reason why many Christian texts, that could possibly be included in the New Testament, have not made their way to our Bible. The succeeding paragraphs would tackle these different “lost gospels”, their stories and basically how I think of their content and how I think they would affect our religion today if they were included in the Bible. The first lost gospel discussed can be found in Egypt, which is known to many Egyptians as the gospel of Thomas. It was said that this gospel has the possibility to even be the first ever manuscript that was written about Jesus and it was something that is even widely read. Most of the lines read by an expert were mostly mysterious. The first line of the gospel mainly states that whoever finds the correct interpretations of the secret saying in the Bible will never die or will have eternal life. In my opinion, this is a very strong statement since we all believe that all of us are entitled to an eternal life through our strong faith in God. I think this line brings so much confusion to everyone of us and I personally don’t believe in it. Also, there is this other line that says that women are not worthy of life and Jesus will lead the......

Words: 883 - Pages: 4

Lost

...Story 1 Draft 1 I lost everyone. My father. My mother. My brothers. I am became an orphan, when the war begin. Every morning, I will wake up from a different bed or a different house. I can never find a way out. I see people around me die everyday, I see them getting shot or brutally slaughtered. Welcome to my new life. Every morning, I have to hide inside different shelters and make sure I don’t expose myself. I was like a thief or a rat. Every townspeople acted the way I did. No one has the courage to go outside the building because we know that we will end up like those corpses down the road. That is where my family is. The war changed a lot of people, I became more selfish and I will take things from the dead. I hated when those evil souls invade our town because that symbolizes death of my loved ones. However, things changed when our soldiers came. They were like the brisk of light that shines trough the dark. They rescued us, brought us to safety shelters and provided food for us. We were no longer rats living under debris or thieves stealing cloths of the dead. We were alive again, living like a human. There was a soldier; he was extremely nice to me because I reminded him of his brother that was killed in one of the battles. He took care of me and taught me some tricks to defend myself. … I joined the army....

Words: 258 - Pages: 2

Lost

...Lost There it was again, Frankie thought puzzled and angry; he is still out there! The night stars lighting up the gloomy road, 40 miles per hour, 50 miles, 60, 70, Frankie’s foot kept pushing down on the lever below her feet. As the cat sped up, a small hand began to tremble in the corner of Frankie’s eye. Danny, her little brother was only nine; this was a new experience for him, but for Frankie it was different… She knew exactly what was happening. Frankie had only known Danny a few hours because they had been separated at a young age, but that did not matter. Their lives were on the line. Even though they sped up, the blue Mercedes followed them with ease the feeling of deja-vu flooded into Frankie’s memory, but she couldn’t understand why. Had this happened to her before? As the night grew colder, ice began to cover the black road. The car wheels started to slip and slide around - which worried the siblings - what can they do to get away from the murderer in the blue Mercedes? Other images flooded into Frankie’s mind; where are they? No signs? How can we both get out of this unharmed? They were lost! These thoughts were suddenly interrupted; Danny’s scream was deafening. Through the pitch-black night, a dark figure in a black mask and clock became visible in the blue car which darted towards them. The sibling’s car suddenly jostled and slowed. With a crash, the murderer’s car smashed into the back of them. Frankie clutched her little brother’s hand, an expression of......

Words: 512 - Pages: 3

The Land of Lost

...Land of the Lost Stewart O’Nan Everybody has tried to be lost, either in a physical place or in their own life and mind. This theme is the short story ‘’ Land of the Lost’’ about. Here experiences the reader the development of a woman, who gets more and more obsessed with a case about a missing girl. The short story never explains to the reader, if the woman finds the girl, and why she is so obsessed, which I will try to find out. I will analyse the main character, her obsession, the title and therefor will I analyse the ending of the story with the information, I discover. The events of the short story are being told as a 3rd limited person narrator, because we only see the events from the main character’s point of view, and how she feels. We see everything through her eyes. The short story is written chronologically and has no flashbacks or flash-forwards. So the reader doesn’t know, how the life of the main character has been in the past, except that she has two boys and is divorced. This makes the short story very mysterious, because the reader doesn’t see her thoughts very often and only see it from her perspective. Therefor the author holds some information back e.g. he doesn’t tell us, if she really finds the body, and why she is so obsessed, which I will try to find out. I can therefor conclude that the short story is written in 3rd limited person, chronologically and the author is holding back some information. The author never tells the reader, what the......

Words: 1055 - Pages: 5

Land of the Lost

...Land of the Lost The story is written by Stewart O’Nan, and is about a woman who in her search for a little girl’s body refuses to realize that her life is without purpose. The main character’s name is never revealed. She has been divorced for many years, and is currently living by herself and her dog Ollie. Towards the beginning of the story, the reader gets the impression that she is an ordinary middle-aged woman who’s living a normal life. However, this changes as the main character learns about the case of a missing girl. the main character quickly has both feet in and is more interested in the case than anything else, “At night when she couldn’t sleep she sat up in her bed and went over the transcripts and the mother’s map, convincing herself it was possible.” (P.8, l. 8-9). At this point, the main character is becoming obsessed with the case. Throughout the story, the main character’s obsession with the case steadily increases. She digs around campsites hoping to find the girl, documents everything she does and she even rearranged her shifts, working at nights so she could take advantage of the daylight. (P. 8, l. 26-27) At one point, the main character realizes why she is actually searching for the girl: “She could admit that at least part of the reason she was searching for a stranger’s daughter was that no one else needed her. Just Ollie.” (P. 9, l. 61-62). Nevertheless, this doesn’t make her stop searching. She continues and enrolls Ollie in an online...

Words: 775 - Pages: 4