Archive by category "Business"

Know About Activity-based Costing

Costing is a very substantial part and element of accounting. As the word recommends, costing is nothing, however the appropriation of costs to different items, assets and activities in assessing the capital requirements and profits of a company. A really well-known and commonly utilized methodology of accounting is activity-based costing. It is referred to as ABC model, which does not appoint special costs of the items or possessions, but in turn assign special and different expenses to the activities, whether operational, monetary or servicing. Where the traditional costing design emphasizes more on the direct costs, the ABC model designates more of indirect costs.

The model includes and distinguishes generally the costs into three different types, i.e. taken care of, variable and overhead. This distinction is done on the basis of a typical factor called the cost driver. The cost driver is the substantial aspect that drives or encouraged or directs the cost of a certain activity. The operations of different machines can be credited to the number of hours of working of the cost or the machine driver of a worker can be the number of man-hours put in by the person. Based upon these cost motorists, the accounting professional designates expenses to each activity or process.

What would that mean going forward?

The model originates from the basic reality that the actual cash that is invested is not on the produced service or product, it is really spent in performing different activities and owning out procedures. And thus even the costs need to be appointed to these activities and not the systems of the items. The fundamental steps involved in the costing treatment and methodology consist of the development of cost swimming pools, recognition of the activities, mapping of the resource expenses of these activities, allotment of the cost-drivers to each activity and lastly and most notably cost calculations.

Activity-based Costing: Expanding The Circle

ACCA F5 consists of activity based costing which determines cost motorists and determining them to come up with the cost per unit. Target costing, life-cycle costing, throughput costing and environmental costing are the subjects under the very first area of the syllabus.

The description of relevant costing and determining the appropriate coastline are under the 2nd area of ACCA F5. Cost volume, revenue analysis and the analysis of break even evaluation and margin of security are likewise part of the research.

However, as with any other model or technique, the activity-based costing technique also has its own restrictions. It cannot be made use of or used to simply any marketing or business. It is usually applied in special circumstances where the overhead expenses are extremely high, as the design can then help in defining the factors behind these high expenses. It can be also applied in companies that show the high product variety or consumer variety. The application of the ABC model can also lead to an increase in the accounting costs, as the tracing of the costs and the shift from the basic costing strategy for the specialized ABC model can be challenging. For this reason, the methodology should be applied with caution and at the correct time and at the right place.

The Secret Of Agribusiness

As the farmer who The easiest the lotto stated when asked what he was going to finish with his payouts; ‘Keep farming until it is all gone.’ – Anonymous.

The most easy definition of agriculture is the production of foods and grains through farming. Now everybody knows that farmers spend their whole day looking after and nurturing the fields. If you ask a commoner about the importance of farming, he would simply give an answer with some easy words that include crops, rain, fertilizers, and pesticides. Agriculture is a crucial source of income for every single nation that exists in this world. Not just does it supply us food for our everyday survival, however, most industries in the country are directly or indirectly based on it. A country is thinking about financially and politically steady, if it has a fertile land.

Continuing On…

Human civilization understands the importance of agriculture, due to the fact that it began with it. When our forefathers thought of settling and growing our own food, which includes crops and grains, natural farming was born and mankind was changed forever. Agriculture triggered not only towns and cities to flourish, but also understanding and technology. No matter how advanced or gadget dependent we have become, we cannot deny its importance in our lives. In current times, farming has been neglected since of the incorrect belief that brand-new modern technology produces the food grains and crops that we consume. In in 2013’s World Summit, the need of agriculture was the primary point of dispute and discussion that was advanced by the leading green researchers in the world.

And, what about…..

America has thought about as one of the most efficient nations in regards to farming. Trade analysts say that the American food market will surpass USD 500 billion this year. With technology, developing more problems that it can fix, US government is putting all its resources and plans to see to it that it makes it more efficient. The United States is the world’s biggest manufacturer and exporter of agricultural products with a 21 % share of world farm trade. In 1996 the export of farm products from the United States was worth USD 60 billion and has only enhanced by the years. As you know, exports are essential for any country’s GDP, where farming contributes more than 7 %. I believe these impressive figures are enough to show how essential agriculture is in America.

Thought Provoking Discussion on Agribusiness

An agricultural education must be developed to support professionals and construct awareness for food, fiber and natural resource systems. This objective is particularly crucial offered the decline of individuals involved in agricultural production. In addition, this goal needs to offer a direction for educators, particularly in agricultural secondary schools, to develop productive programs.

Agriculture incorporated with modern technology is called extensive farming and is fast becoming one of the best technology sectors of the United States. We have to likewise look after our farmers and ensure that their innovative standard methods are not compared to modern technology. The US thinks in a science based regime and maintain the highest standards in food safety and environment programs. Numerous of the older cities in the United States have actually begun their primary development on the basis of farming. United States farmers are striving to blend modern technologies that have actually developed farming, to guarantee an excellent manufacturing of their products which benefits the country as a whole. Almost all brand-new company concepts which are being made use of have their roots coming out of the modest practices of farming. The principle of bulk production and bulk storage was also born away, the practice of these 2 concepts has actually saved numerous cities from dry spell and damage and laid the foundation of modern business procedures which ensures their stability.

Real World Bookkeeping

The scope of a bookkeeper’s duties and responsibilities depend on the size of this business organization or establishment, and the method its accounting operation is established. In a larger organization the bookkeeping function is normally split up into different locations of accounting, such as accounts payable, accounts receivable, payroll, general ledger, and potentially dealt with possessions or property. In this type of environment, an accountant will usually have a clerical or accounting position, and will certainly concentrate on a certain aspect of bookkeeping. In a smaller establishment, there might be simply one full-charge accountant, with much wider duties and responsibilities, who essentially cares for all the operation’s financial activities. These two different scenarios – accounting clerk or full-charge accountant – create different work environments and require different sets of capabilities, training, and experience.

A bookkeeper working as a clerk in the accounting department of a big organization or establishment normally works with business files and information systems – entering data, reviewing reports, assembling and organizing paperwork, and keeping electronic and physical files. The bookkeeper, or accounting clerk, is generally the person responsible for the initial entry of data on business transactions into the accounting system. These books of entry include the sales and purchases journals, the cash receipts and disbursements journals, the payroll register, and the general journal where entries are made to capitalize building project costs, record depreciation, amortize pre-paid charges such as insurance, and accumulate expenses that have actually been sustained however not yet paid or invoiced. In addition to going into financial data in the initial books of entry, the accountant also evaluates reports that are output from the system, to validate the precision and completeness with which this business transactions were taped.

Some Bookkeeping Ideas

Accountant– The person in charge of overseeing the general bookkeeping transactions of an enterprise.

I just needed to talk about it

The bookkeeper or accounting clerk could have other duties including producing checks, getting signatures on checks, sending by mail out checks to vendors, inspecting the incoming mail, logging in checks received, preparing bank deposits, purchasing workplace products, preserving files of invoices with their supporting paperwork and inspect copies, reconciling statements gotten from vendors to the accounts payable subledger, integrating consumer statements to the balance dues aging guide, doing bank reconciliations, and dealing with customers, vendors, and other celebrations on the telephone, to answer their concerns, provide them the information they need, or to resolve issues.

Now we’re getting into it..

In an accounting department in which the different bookkeeping functions are divided up, for instance, in between accounts payable, balance dues, and payroll, the overall responsibility for the bookkeeping as a whole will probably rest with a general ledger accountant, senior accountant, or some similar position. This person will examine the work of the accountant, or accounting clerk in each individual area, and will pull all the areas together to produce the general ledger, trial balance, and financial reports.

In a smaller establishment, the bookkeeper will usually be responsible for taping all transactions. There could be an independent accountant who occasionally evaluates the books and prepares financial statements and tax returns, or the full-charge bookkeeper might have this responsibility. In this type of environment, the full-charge accountant could also be responsible for billing customers, paying vendors, and doing the payroll.

Bookkeepers normally work in a workplace environment, with normal business hours. There may be overtime throughout peak periods, for example, while closing the books for the month and at year-end, when tax returns are due, or when there is an audit. If a considerable quantity of the bookkeeper or clerk’s time is invested making up inventory, the work might include stockroom conditions, which will depend upon the nature of this business. Given that bookkeepers work for long periods of time in front of a computer, the work can trigger eye stress, headaches, backaches from sitting for long periods of time, and the anxiety caused on the wrist and hands from moving a mouse and holding for extended periods. Ergonomics for that reason plays an important duty in the accountant’s work environment.

An accountant works to a terrific extent under self-direction, with a need for the effort that goes along with the level of responsibility of this position. In a larger organization, an accounting clerk will usually report to a direct manager in the accounting department, while in a smaller establishment, a full-charge accountant might report directly to the owner, or to management. A clerk in an accounting department will have contact with customers, vendors, service providers, service providers, banks, insurance coverage companies, tax authorities, or others, depending upon the area of field of expertise. A full-charge accountant will most likely have contact with all these persons.

Bookkeeping can be a recurring and at times stressful job, due to the need for concentration and accuracy, the level of contacts and interaction with individuals both inside and outside the organization, and the requirements of multi-tasking, especially in the case of a full-charge bookkeeper with various different duties and responsibilities.

Considering that the accountant is keeping the records of the company’s financial transactions, the first requirement is for the person to be sincere and trustworthy. Because the job involves secret information, the accountant has to likewise be discreet. A successful accountant will beware, organized, and detail-oriented. Great routines and discipline are essential, and good planning capability and time management skills are essential attributes. An accountant needs to have the ability to work under pressure, conference numerous needs all at once in exactly what is frequently a multi-task position.

Bookkeeping can be a daunting task, particularly if you do not have the skills and can actually be difficult. Through bookkeeping services, it permits, business owners to concentrate their time and energy to this business and help down cut down the cost of having an in-house bookkeeper by half. There are indeed big and even fewer companies that bask on the advantages of outsource bookkeepers. Apart from lowering expenditures of hiring an internal accountant since business owners do not have to worry about staff member advantages and other operating expenses, it can also provide immediate relief to bookkeeping fees. Likewise, bookkeeping services providers can assure privacy and personal privacy of your company’s financial details. If your company is having a difficult time in trying to find the best bookkeeper for your company and simply could not find the best one, maybe an outsourced bookkeeper might be the perfect fit as it can customize your bookkeeping needs according to what your company needs.

Contracting out bookkeeping is likewise just like payroll services Guildford since the principle of turning over a professional that is not under your company exists, however the difference in between the 2 is the job that it does. So if you prepare to outsource your payroll or bookkeeping, it would be best to understand how it works and decide if it is for your business.

A bookkeeper should be comfortable making use of a computer, and need to be familiar with word processing and spreadsheet applications. Specific knowledge of the accounting software the company is making use of is extremely useful, and numerous job openings require knowledge and experience using a particular accounting software, such as QuickBooks.

Although there are different types of accounting software, numerous web accounting professionals utilize QuickBooks. This is a relatively old software application that most of you know. When choosing a company that uses this application is its credentials, one thing you should think about. Is the company experienced and accredited? If so, can it provide appropriate evidence of its past work? Outstanding online accounting services, provided by means of QuickBooks, should include the following 3 features.

Setup and Set-up– As a new entrepreneur, you must be finding out about the above accounts management device for the first time. This is why you want an outsourced accounting company that typically provide setup and established services. From analysis to implementation, this firm must be dedicated to offering you sufficient guidance and the support you deserve. Initially, it needs to offer the QuickBook software as part of its online accounting service. This is so you can purchase the tool at a discounted cost. In addition, your best online accountant needs to tell you the best ways to set up the software on your computer. If you can not use the software as it is, they should personalize it for you so about fit your business entity. After the installation and set-up is total, your accountant should begin entering your accounts.

Constant client care Support– Online accounting services offered through QuickBooks or any other device need to entail continuous support. This suggests being provided with sufficient tools of interaction and getting faster responses to your queries. Furthermore, you need to get unlimited online submissions for no added expense. If you choose to utilize just the QuickBooks hosting service, a good company must be flexible enough to offer you reasonable rates for tailored training and hosting.

Bookkeepers need good interaction abilities, in order to write e-mails and letters, and to handle customers, vendors, and others by telephone.

The requirements in regards to experience, education, and knowledge will certainly depend upon each individual position. In general, knowledge of usually accepted accounting principles, earnings tax aspects, payroll taxes, and labor laws, are all advantageous.

On-the-job training is typically offered, by a supervisor or senior-level person in the accounting department, in a larger organization. This usually includes training in company policies and procedures, and could consist of official training in the particular accounting software the company makes use of.

An entry-level position as an accounting clerk might need just a high school diploma, however a partner’s degree in business or accounting is commonly needed. College education ends up being progressively important for bookkeeping positions in which a more comprehensive knowledge of accounting is needed. Many times, a person with a bachelor’s degree in business administration or accounting will accept an entry-level position as a bookkeeper. In larger companies, bookkeepers or accounting clerks with degrees normally have more opportunities for the development to expert or management positions than those who do not have a degree. However, specifically in a smaller establishment, an accountant with knowledge of the company and its operations, and a tested record of experience, can make a profession as a bookkeeper in the company without always having a degree.

The American Institute of Professional Bookkeepers (AIPB) has a Certified Bookkeeper program – a national accreditation program with courses provided at major institutions of higher learnings. The course is also offered online.

The development of the economy will create more financial activity in general, but enhancing automation and scaling down by companies is leading to the consolidation of clerical functions. Specialized accounting clerks will typically be in less demand than full-charge bookkeepers, who will be expected to perform many accounting functions in addition to their other administrative duties.

There is a trend towards outsourcing numerous of the accounting functions of a company, and many accounting clerks and bookkeepers may find opportunities in firms that offer financial services such as payroll, billing, and bookkeeping services to a number of different customers. There might be more opportunities in short-term worker agencies, for companies that work with short-lived workers during peak periods.

Another trend, likewise associated with outsourcing, is for accounting clerks to work part-time, and sometimes from house. Medical billing, for instance, is an area that is increasingly being done by persons working by computer from their houses.

With experience and extra education, bookkeepers can move up to professional-level positions in accounting, purchasing, auditing, or personals, in the same company or in another. And, while there may be a certain degree of field of expertise in a certain market or business, a bookkeeper with the right knowledge and experience can make the change.

Business Technology Trending

A June 23, 2005 news release from the Workplace of Advocacy, U.S. Small company Administration, states that home computer owners are a little more likely to be entrepreneur than non-computer owners. This report reveals that technology and computing has become an inseparable ingredient in the business world today.

The last twenty years marked a massive boost in the number of personal computer. With it, computer owners have actually usually taken to entrepreneurship in many differed grounds. Thanks to the development of technology, computers and the Internet, new methods have actually been established for processing daily business activities easily. Without the arrival of technology, routine tasks would otherwise have taken and enormous amount of time and specialization. Undoubtedly, the computer stands for the leading technology development in the last century as it associates with businesses today, both small and huge. Advances in the field of technology have created a huge variety of business opportunities.


In 2003, the U.S. Small Business Administration produced a report/survey that established conclusively that more than 75 % of small companies had computers and had greatly bought new technology. Let us try to understand exactly what the computers mean to businesses and how they contribute to increase their performance.

I found this interesting.

The essential reasons for the appeal of computers with small businesses are their performance, speed, low procurement cost and more than anything else, capability to handle multiple tasks with little chance for mistakes.

More On This Topic

Office Routines: Almost invariably, businesses packed with the burden of increasing works and the pressures of being lean and mean, fall back upon technology for the majority of their administrative tasks. This work consists of, to name a few, accounting, stock, handling an e-mail. The advent of the Internet also considerably contributed in reducing the expenses of communication and advertising. In a nutshell, technology has reduced the total expense of business operations.

New Business Opportunities: The explosion of Internet and e-commerce has opened a huge selection of opportunities for all types of businesses. New management approaches, such as Six Sigma are simpler to implement due to statistical software. Likewise, companies have the ability to train their own employees using internal Six Sigma software application, and as an outcome, conserve money on labor expenses.

It is now possible to have numerous business functions run on autopilot. This has opened up new opportunities for software development companies and business consultants. Another business trend that has opened as a result of advancing technology is contracting out. It is now possible for a business in America to have its data entry and client service centers in abroad countries such as the UK. In this method, companies can service their clients 24/7.

It is difficult to think about a circumstance where businesses can do without technology and computers today. It is extremely hard to say whether businesses depend upon computers or computers created business opportunities.

Particular powerful, yet easy software has actually pertained to the rescue of small companies in decreasing their tasks and opening new channels. Simple applications like spreadsheets and data processing assists them preserve accounts, financial resources and keep track of correspondence. These applications allow the users to customize reports and other functions to match their certain business.

Small scale businesses need to purchase software bundles that would accommodate their particular management, operational, and practical needs. For this function, they need to strategy practices and IT manufacturers who deal in such software applications. Other IT services include Internet advertising and e-mail marketing, web hosting and promos, and preserving customer networks. Bigger businesses on the other hand have their own functional and practical workers who establish software applications and work on several IT requirements of the businesses. They normally acquire ERP software to collaborate different processes and functions into a single application, which is in fact more practical.

Both men and women in business have adjusted successfully to new technology. But the SBA guide mentions the basic decline in the ability levels of individuals, which might eventually lead to a general decrease of earnings levels. It appears that people get utilized to technology doing all the work and tend to neglect their ability development. It is up to individual companies to make sure that their workers are still able to do vital tasks without the support of computers, if essential.


Every year I anticipate the late summer crop of wild blackberries in the parks and trails near my house. The thorns and prickles on the blackberry bush make picking the fruit an uncomfortable difficulty, but the berries taste wonderful when they’re ripe. Picking wild blackberries is a popular summer season and early fall activity right here in southwestern British Columbia, but people are not so delighted when the blackberry plant attacks their gardens, which it will certainly do if it gets the chance. The Himalayan blackberry, which is the type that grows near my residence which I see frequently, isn’t native to British Columbia and is very invasive. Once it develops itself in an area, it’s tough to get rid of it. Still, I can’t assist appreciating the plant, not just for its bountiful and delicious fruit, but also for its appeal.

Blackberries are worth selecting because, like other berries, they are rich in nutrients. They could be gotten in shops, but wild blackberries can be selected free of cost. Another advantage of consuming wild blackberries is that selecting the berries prior to eating them makes sure that they will certainly contain the optimum concentration of nutrients.

More Blackberry….

Pick fresh ripe blackberries throughout the summer season when rates are low. Select through for any stems or moldy fruit and discard.

The usual clinical name of the Himalayan blackberry is Rubus armeniacus, but it’s sometimes called Rubus discolor. It grows in lots of environments, consisting of the edge of forests, in open timberlands, close to the tracks and roads, in yards, close to rivers and on farmland. It can reach a height of three meters, or practically 10 feet.

The mature stems of the Himalayan blackberry plant are thick and are referred to as canes. The canes are green or red and bear big thorns that have a red base and a sharp, light green paint. A cane can grow as long as twelve meters (about thirty 9 feet). The stem of the young plant grows upwards at first, but quickly it flexes over in a stylish arc to reach the ground. It then grows along the ground and may send out roots into the soil.

Each leaf has 5 leaflets (or in some cases, three leaflets on 2 years of age canes) which are green on the upper surface and gray-green on the under surface area. The leaflets have an about oval shape, and have a toothed edge and a pointed pointer. The petioles (leaf stems) branch from the cane in an alternate plan and have fine prickles, which like the cane thorns often point in reverse. The prickles on the petiole continue along the underside of the midrib of each leaflet. The plant is therefore effectively armed versus any animal – including humans – that wants to assault it.

Canes in their second year of life produce flowers. The flowers of the Himalayan blackberry have five pale or white, pink petals and have both male and female reproductive structures. The flowers are borne in clusters. Their stems have prickles, ensuring that picking the berry will certainly be a very difficult task unless thick, safety gloves are used. The ‘berries’ are black or dark purple. Botanists do not classify the fruit as a berry – it’s really an aggregate fruit and consists of a group of triplets. Each droplet contains a seed.

The Himalayan blackberry is now considered to be native to Armenia and is in some cases called the Armenian blackberry. It was deliberately introduced to Europe in 1835 and to North America in 1885 for its fruit, but soon ‘escaped’ into the wild through its seeds, which are eaten by birds and travel through their digestion systems unharmed.

Blackberries (Rubus fruticosus) are a perennial shrub covered with thorns. and are called brambles. They belong to Europe, but are found growing wild in the North America. They are likewise grown on a commercial scale in the U.S. In the wild, blackberries are found in hedgerows, along roadsides, and in fields that have been enabled to end up being overgrown.

The Himalayan blackberry grows fast and may alter the regional ecosystem. It forms dense thickets which crowd out many native plants and prevent shade-intolerant plants from growing. The development of the blackberry bushes can reduce the readily available acreage for farming. The bushes might prevent plants with deep roots from growing in their normal habitat along river banks, leading to erosion of the banks. Dead blackberry leaves change the composition of the leaf litter. The prickly thickets prevent some animals from occupying the area and blocks their path to important locations, such as water sources. On the other hand, some animals can reside in the thickets, such as rats and feral domestic rabbits.

Physical methods can remove Himalayan blackberries, but some effort is required. It’s easy to eliminate the young plants as soon as they are seen, while they are fairly weak. Regular mowing the aboveground part of the plant to damage the leaves will eventually starve the plant. Digging deep to eliminate all the roots can eliminate a blackberry bush too. (The plant can grow from a piece of root or cane.) There are some herbicides, which can assist damage the plants, but they mustn’t be utilized in locations where people collect blackberries.

The Himalayan blackberry has been typically an annoyance when it’s growing where it’s not wanted, it’s a popular plant with lots of people. The ripe blackberries are sweet, delicious and juicy. People pick them to eat right off the bush or from a bowl at home, and the berries are likewise collected to make desserts like blackberry pie. In addition, bees use the nectar to make a wild blackberry honey that is offered commercially.

Blackberries are extremely healthy and healthy fruits and include many vitamins and minerals. Raw blackberries are an excellent source of vitamins C and K and a good source of vitamin E. They likewise offer us with a variety of B vitamins, including folate, and contain vitamin A. Blackberries are rich in manganese and copper, and provide a beneficial amount of magnesium, potassium, and other minerals. They likewise include an interesting variety of phytochemicals, or however, are. These are chemicals which aren’t necessary for keeping us alive, however are believed to assist avoid the condition.

Vitamin C acts as an antioxidant in blackberries, and one cup of blackberries consists of 50 % of the everyday suggestion of vitamin C. The body uses vitamin C for defense from immune system deficiencies, and vitamin C could lower the threat of establishing cardiovascular disease, particular kinds of cancer, and macular degeneration. Vitamin C aids wound healing, and researches show vitamin C might in fact minimize the appearance of wrinkles.

Alicia, this is a very interesting and well-presented hub about the Himalayan Blackberry plants. The quality of the images, too, is best.

I matured with wild blackberries in England. We would just select them their branch’s and have a delicious treat.

Utilized to select a lot of blackberries and make blackberry blackberry, apple and jelly pie, and fruit crumbles. Maybe I need to again – it’s practically blackberry period right here.

Hi, the rough edge. Yes, that’s the problem with blackberry plants. If they’re not regulated, they can swiftly grow over over other things and take over the land. Their berries are so nice, though! I’m anticipating making blackberry pies next month, and fruit falls apart sound like an extremely good idea too! Thanks for the comment and the vote.

Thank you, Tom. The fast growth of blackberry plants can be a problem, I take pleasure in studying them and photographing them. , if they can be kept in one certain area without spreading they’re a helpful plant.

Thank you, however, I. My mommy and my aunt were both keen bakers, and they provided me my memories of wonderful cakes and pies. When I make my own variations, it’s never quite the same.

I have no idea how you discover these interesting topics, however I am always interested in the details. Terrific job on covering this plant.

Thank you quite for the comment, teaches. I find nature and the research study of living things endlessly interesting! I love to observe nature and discover more about it.

It would appear that plants that have advanced to reside in the severe environment of the Himalayas have too much of a simple time in more flexible environments. Our canal is currently overrun with the intrusive Himalayan balsam – though bees enjoy it! Thanks for a magnificently helpful hub.

Alicia, you constantly do the very best in every of your hubs, including this one. I had never ever become aware of Himalayan Blackberry plants. Thanks for sharing with us. I learn something brand-new right here. Booted and pressing all buttons, except amusing.

My spouse is just waiting for our blackberries to obtain ripe. He enjoys picking them. The blackberries right here do not appear to get so wild. We have issues with wild raspberries entering everything. Gorgeous picture and interesting hub delighted in reading it. Voted up.

I’m looking forward to selecting ripe blackberries too, moonlake! We have a problem with wild blackberries trying to invade our garden, however not with wild raspberries. Thank you quite for the comment and vote.

Exceptional hub AliciaC with very fine images to illustrate the blackberry plants. Specifically, I appreciate the focusing on the picture of the thorny blackberry storm. An excellent research of the Himalayan blackberry – its assets and its bad (and really sharp!) points. Voted up.

The Blackberry enables video recording and HTML email. The Blackberry has a touch screen which makes it extremely simple to make use of. The Blackberry likewise has a cam that enables you to take pictures any place you are or whatever you desire.

The Miami Blackberry developers ensured the software for the Blackberry would work with the Mac or the COMPUTER. The Blackberry allows one to sync his iTunes or Windows Media Player song list with his Blackberry. One can likewise sync his contacts, calendar and appointments with his Blackberry.

My satisfaction Alicia C. I’ll most likely have the review online within the next week, so I hope it draws in one or two more visitors to this fine hub page. Alun.

Rudimentary Facts About Chromebook

A couple weeks ago I found myself at Finest Buy comparing the $200 Acer Chromebook, the $250 Samsung Chromebook, and the $300 HP Pavilion Chromebook. Those were the rates we saw at the store, and as of the writing of this post, they were also the rates readily available at different online merchants.

Definitely, Chromebooks won’t replace laptop computers, but, this Samsung Chromebook WiFi, has numerous features that would cost too much in a lot of the desktops or laptops.


In a matter of months, my partner’s laptop died and afterwards, so did my own. We decided to get a Chromebook rather of a more expensive replacement laptop.

A Chromebook is quite ideal for a second computer. We already had a reasonably effective desktop to share. Because at least 90 percent of our computer usage includes things the Chromebook can do, we truly only require one Windows computer in between us.

The very first thing you see upon getting and handling these machines (the one reason why we went to a physical establishment instead off the shopping entirely on Amazon) is that the Samsung Chromebook feels like it is made from tougher things than the rest. By comparison, the plastic case of the Acer Chromebook feels somewhat flexible. We wanted a Chromebook that could take a trip in a bag and survive the periodic mild hustling.

One of the things Acer offers that the others don’t is a charitable SATA hard drive choice that you can pick rather of the standard 16 gigabyte solid state disk drive. The SATA hard drive holds significantly more data – hundreds of gigabytes – however, it likewise consists of moving parts and is a lot less resilient than the solid state hard drive. Solid state hard disk drives are also much, much faster.

For these reasons, I am highly of the viewpoint that when it come to the Chromebook, the 16 gigabyte solid state is the method to go. It might be the just recently deceased laptops my girlfriend and I have actually been talking, however the 2 parts that seem to be the most vulnerable to damage are a) the hard disk and b) the screen. The Samsung Chromebook’s strong feeling was certainly really persuasive on this point.

So as you could have thought, we chose the Samsung Chromebook. We have enjoyed it a lot up until now. Right, here’s something I’ll tell you that reviewers being paid by Samsung or Google won’t: We have had one little however the annoying problem with it. When it isn’t plugged in, we Chromebook has a peculiarity where it tends to drop WiFi periodically. It might be because our apartment also has great deals of interference from not just our own WiFi gadgets, but likewise our numerous next-door neighbors, so that could be it. From our own research of the problem, it sounds like others have actually experienced this concern too, however with every kind of Chromebook, not simply the Samsung. In addition, we reported the bug and from exactly what I can see on the Google support forums, Google seems to deal with the problem.

In the meantime, we keep our Chromebook plugged in. Long as it remains plugged in, we have no troubles. Somewhat annoying, but might be even worse.

The HP Pavilion Chromebook is a nice option, too – although we liked its bigger size, the fact that it has a larger price puts it in a gray location where you could get a spending plan laptop for a comparable quantity of money. Plus, when you’re discussing a device convenient for travel, a small sized size can be a bonus of its own.

For just $250, the Samsung Chromebook is an effective little device. It measures up to the buzz – it boots in under ten seconds (more like 2 or three, actually) and it actually does effectively with several users. You can turn it off and it will keep your current tabs in memory and recover them the minute you log back in, and the screen has a beautiful and clear display.

I would concur with the others who have suggested that the Chromebook makes an ideal 2nd computer. We’re really kindled with our Samsung Chromebook and would suggest it. The Wifi dropping has actually been annoying, however, not too annoying to persuade us to return it.

Although, be cautioned: The only games it can run are browser-based flash games. Even Java-based games like Minecraft can not be worked on a Chromebook.

Food Marketing Solutions

Sydney is considered to be among the liveliest cities worldwide and the locals delight in getting out every weekend to do something. For the majority of, a drink or dish in town with close friends or family is a good outing, for others, the its of Sydney’s markets is on the agenda. For any visitor to Sydney, a trip to one or all of its markets is a must. In the city, there are 4 main markets and some of the suburban areas have their own weekend markets.

There are many farmers’ markets across Sydney which operate on different days of the month. The following markets are all routine occasions.

I found that interesting.

The marketplace outside the iconic Sydney Opera House operates from 9am every Sunday and public vacations, unless the area is being used for other functions. It has been offering Sydneysiders handcrafted products for almost 12 years now. Their means 40 stalls selling products ranging from clothing, art works, fashion jewelry, souvenirs and fragrances. Most of the products on sale are handmade and the artisans are there to discuss their work with anybody who would such as more details on their work.

Moving Forward With This

One of Sydney’s largest and oldest markets, Paddy’s Market has everything from fresh veggies and fruits, to clothes and souvenirs and even cars. Found on the ground floor of the Market City Building in Chinatown, it has been around for nearly 150 years, although there are some that state that it is older as a fringe market was established outside, the fresh produce market, selling used items, animals and novelties from the time of the very first settlement. At present, selling both new and pre-owned products, it is open every day, except on Tuesdays and public vacations, unless announced they will be open.

Paddy’s Market is an experience every visitor to Sydney must attempt. It is vibrant and enjoyable, filled with the fragrances of the fresh produce on sale. There are over 400 stalls to check out, with CDs, flowers, house needs, accessories, etc. on display. For any individual preparing a journey to Paddy’s Market, it would be good to keep at least half the day to stroll through the alleys of the market.

Establish by the New South Wales government in 1945, the Sydney Fish Market became a privately owned business in 1994. It is the largest fish market in the southern hemisphere and takes pride in a working fishing port, a wholesale fish market, a fresh seafood retail market, pastry shop, gift store, veggie, fruit and flower designer market, drink counters, a seafood cooking school and a promenade for site visitors. There are over 100 species of seafood on sale every day, the world’s second largest as variety goes. The Sydney Fish Market is also an experience, with the everyday auction occurring in 5.30 in the early morning. It is colorful, enjoyable and lively and a terrific meeting ground for the fishing neighborhood in Sydney and around.

Held in Davies Park in West End, a 5 minute bus trip from the CBD, The West End Markets are among the most significant markets in Brisbane. The markets have a fantastic veggies and fruit area, with an excellent choice of fresh produce on offer. Along with the traditional fruit and veggies there are several exquisite market stalls with sausages, fresh seafood and other specials.

This market is likewise a little various from the others available since about the food readily available to eat. While the other markets have a couple of stalls for some treats, the West End markets usually go all out with, coffee, cakes, Dutch pancakes, German sausages and authentic lemonade. There’s something there to please everybody.

Located on the northern end of the major city, the marketplace at The Rocks is a weekend affair, with fantastic items to check out and purchase. Large, tented shelters established in the middle of sandstone buildings, patched lanes, and protected underneath the renowned Sydney Harbor Bridge gives the marketplace at The Rocks a really quaint feel. There are artists displaying their work, handcrafted crafts on program, clothing, devices, creams and important oils, books and souvenirs among other products. Occasionally there are street performances to take pleasure in too. Many of the investors are the artists themselves and they are all ready for discussing their work with the visitor.

It is well worth a stop at Darren Germain’s art store where he reveals the public how he paints utilizing aerosols. There are over 200 stalls to select from and lots of good food to try out at the stalls and the lots of restaurants surrounding the market. The Market at The Rocks is possibly among the very best weekend markets in Sydney by virtue of its area. With everything at stone’s toss, there is sufficient to keep a visitor hectic through an entire day.

Variable Costing Realities

What are the differences between variable and absorption costing methods? One of the biggest differences between variable costing and absorption costing is the manner in which the fixed manufacturing cost is charged off. Both variable and absorption costing use direct cost, variable cost and variable manufacturing cost are considered to be the product expense.

Variable costing charges off fixed manufacturing cost as period cost, in full at the end of every period. In doing this, the product cost won’t reflect any fixed cost. Managers can use such information to get the bare minimum cost of manufacture of a product. Many say that by not showing fixed manufacturing cost, it will be more difficult to keep accurate and competitive prices. They are essentially opening themselves up to failure if they charge to much, they’ll lose market shares. Yet if they under budget fixed manufacturing, the price could be far too less and they may lose money in the long run.

But Wait, There’s More About Variable Costing

Absorption costing charges off fixed manufacturing cost as a product cost, so the product will reflect this overhead expense. This would be a full look at all cost contributing to the making of a good and can help managers decide on proper pricing. The only con to this kind of costing is the number of time needed to follow through with matching fixed manufacturing to each product. This method is far easier to use with manufacturers that make only a very small limited amount of products, thus easier to cost match and more cost effective to use.

To change direction..

Total cost of production, in terms of economics, refers to the sum of all economic costs involved in manufacturing a product. This includes all fixed costs (costs such as rent, electricity bills, utility bills, etc. that have no bearings on and cannot be directly allocated to the manufacturing process) that must be incurred regardless of the volume and quantity of production, variable costs (expenses such as cost of raw materials, spare parts, labor cost, etc. which are incurred for the exclusive purpose of production and can be directly allocated to the production process) and opportunity cost (cost of the next best alternative that was given up in favour of the chosen alternative).

More About Variable Costing

Overhead costs. The profit or loss figure is reached by calculating the gap between total costs and total sales revenue. A cost sheet is ready to record such costs and to reach the profit or loss figure (as the case might be).

The TVC is the sum of all those costs that change in direct proportion to the variation in the quantity or volume of production. Such costs include cost of raw materials, labor cost, cost of operations, variable overheads, packaging, etc. An increase in the size of production results in an increase in variable costs and vice versa.

Either way, which ever form of costing use, it is only perfect after the fact. In both ways, managers will have to adopt the information into consideration for the coming period and make a budget. The application of each type of costing are GAAP approved, so whichever is chosen will have to be stuck to each period. If the costing method is changed because one is more appropriate for your company, it must be noted in the Summary of Accounts and mentioned to the IRS when filing your next year’s taxes.

Total Absorption Costing Compared

SEMI-VARIABLE COSTS: as the name implies, semi-variable costs are those costs that are mixed in nature. That is, both elements of fixed and variable costs can be consulted in them. Some techniques like; high-low method, regression analysis, algebraic method, etc can be used in order to separate costs in their various degrees.

FIXED COSTS: fixed costs are those costs that cannot be changed within a range. This is to point out that fixed cost rarely exist in the long run as all costs behaves like variable or at least stepped cost in the long-run.

The assumption is theory is that these expenses are easy to estimate thereby making it an easy task to measure costs.

Talking About Total Absorption Costing..

Note that when there are several product in a production process, it would not be appropriate to use overhead absorption rate per unit. Rather, overhead absorption rate for labour should be determined and then charge each participating unit for fixed overheads according to the number of labour needed for each unit. Fixed overhead absorption costing method is employed to enable the administration of a company determine the total costs of production and subsequently fix the sale price of a product.

I found this interesting.

The next absorption cost system method is process costing which is utilized when a manufacturing company makes a large amount of identical products. Each of these units uses the same number of direct labor, direct materials, and overhead costs. Unlike job order costing though. These averages costs across jobs, process costing assigns costs to the product through each process that the product goes through.

Total Absorption Costing???

Finally, activity-based costing (ABC) assigns costs from cost centers to the product. In addition to manufacture, this method is often employed in insurance, marketing departments of companies, and nonprofit organizations. ABC is best utilized in a multi-product firm that has different volumes of products.

Fixed costs are important to production. One of the main advantages of an absorption cost system is that acknowledges the importance of fixed costs by allocating them to cost units produced. Another benefit is that when production remains constant but sales are altered, an absorption cost system will show less fluctuation in net profit. There are some major criticisms of absorption cost systems despite these advantages.

One criticism is that absorption cost systems give rise to an incentive to overproduce. Because fixed costs remain the same irrespective of units produced, the overhead rate is lower when more units are produced. In addition, managers compensated on total profits calculated using absorption cost systems can boost reported profits by increasing production assuming sales are held constant. A variable cost system can reduce the incentive to overproduce by writing off all fixed manufacturing costs as period costs. But variable cost systems aren’t generally observed in practice, mainly as a result of the fact that their total costs generally exceed their total benefits.

Another major criticism of absorption cost systems is that they result in inaccurate product costs due to how the system traditionally allocates costs. Many costs in a plant are driven not so much by the number of units produced only by the number of proceedings such as purchase orders or shipments. Allocating these transaction-based costs using unit volume causes products with greater production volumes to be allotted too large a part of these costs. Having inaccurate product costs means that overhead costs cannot be allocated to the activities causing the costs. Instead, these costs are being combined with other cost pools and these overly aggregated cost pools are then being allocated to products using allocation bases that don’t capture the cause-and-effect relationship driving the particular costs in the overly aggregated cost pool. Activity-based costing, as mentioned above, is one modification that can be taken to traditional absorption based cost systems. ABC recognizes that overhead costs vary not only with volume but also with the order of items manufactured.

So while absorption cost systems are widely used in the manufacturing sector, they come with a range of advantages and disadvantages just like any cost system. The type of industry the company is in and what goods will be produced will determine which cost system will be more conducive to keeping costs low.

Activity based costingis another cost measurement technique that is likely to provide a more reliable account of costs that ate driven by the number of activities that occur in a particular department. Costs in this sense are defined by making reference to the number of cost drivers and do not necessarily reflect the number of hours spent on a draft or department.

The scope of the present article, wouldn’t permit me to demonstrate all that I have said with a numerical example or two but, I encourage you to keep tabs on this blog as there are more to come. In the meantime, keep reading and enjoying other posts in this hub.

The Truth About Agribusiness

When considering jobs in agriculture, you must think both large and small. Large is agribusiness, big corporations developing new crops, pesticides, fertilizers, and other products to produce high yield crops. Small, on the other hand, is the move toward local, organic foods, and small farms with hand raised crops and animals.

Agribusiness and large scale farming continues to be the most important source of food in the United States and many other nations. While traditional agricultural jobs of raising crops and animals remain important, agribusiness also encompasses numerous career paths in the area of research and development as well as sales, education, and marketing. Jobs in agriculture aren’t the first thing one thinks of when studying biochemistry, biotechnology, engineering, or even computer sciences, but any of those degrees can open a path to lucrative jobs in the agribusiness sector. As more and more functions become computerized, and as demand for food rises with population growth worldwide, high tech jobs in agriculture will continue to expand. Workers with both high tech and agricultural knowledge will be in demand.

This background presents a platform in which we’re supposed to educate our society the need for farming and involving ourselves in agribusiness. The United Nation’s (UN) Food Agricultural Organization (FAO) has established a good example in agribusiness that should be replicated. FAO leads to the global effort to defeat world hunger. In addition to the provision of technical assistance services, it develops methods and statistics for food and agriculture.

To widen the discussion about agribusiness)…

There are likewise some other agencies that assist agribusiness all over the globe. Such Agencies include among others Foreign Agriculture Services (FAS) of the US Department of Agriculture. New Zealand Trade Enterprise (NZTE) and Agricultural and Agrifood Canada (AAFC) are also part of the world agencies that assist agribusiness.


Interest in organic and locally produced food has exploded in the most recent decade, on the other tip of the scale. Concern for health and the environment has led many people to begin choosing local and organic foods, even if they cost more. Farmer’s markets have boomed. Even traditional grocery stores have expanded their organic food offerings.

Rather than making the switch totally to organic, begin by selecting only a small number of foods that appeal to you. Organic peaches, apples, peppers, strawberries, and sweet potatoes are some good choices. Or, just start out with one fruit or vegetable in which you notice a remarkable difference in taste, just as organic mushrooms. Then ease your way into more organic foods. Another good rule of thumb is to notice what foods appeal to your kids. I tell ‘mom” clients, if your kids like a particular food, chances are you’ll too. What’s more, if you start your children off early eating organic foods, they will be more likely to make healthier choices when they get older.

What does this mean in the area of agricultural jobs? It means that large scale agriculture isn’t the only means to go. For the first time in decades there is an increase in people wanting to take up small farming on either a part time or full time basis. Many are approaching this as a second career or an entirely new career path and didn’t grow up in farming communities or working on farms. This means an increased demand for people with agricultural knowledge to teach school courses, write books, and consult with people setting up a new farm or perhaps transitioning to organic farming. Experts in farming and animal husbandry will find their skills in demand as more people decide to grow food for themselves and their local community.

On both the large and small scale, agricultural jobs are expanding and taking in more kinds of knowledge, both in the area of new technology, and rediscovering traditional techniques. It is an exciting time to move into this field.

News: Chromebook

The delivery guy dropped off my new Samsung Google Chrome Laptop a few days ago. It’s teaching this old dog a few new tricks. My new Chromebook is different from any PC I’ve ever had. In fact, it’s not a PC at all; but I’m okay with that.

My old laptop was ailing from one too many struggles with the ‘blue screen of death. ‘ I needed a new, affordable computer, so I was hooked the moment I saw a commercial advertising a shiny new one for $249. The Chromebook site listed these great features.

And There’s So Much More!

The Samsung Series 5 Chromebook isn’t for everyone; it’s a completely (nearly) cloud based experience that provides the owner a problem-free, zen-like approach to computing. There are no patches, virus warnings, kernel panics, glitches, or blue screens of death. On my Chromebook, I just have an internet experience that works they way I want it to with no headache or concern. That is why my Samsung Chromebook is my favorite laptop computer.

I checked out the Google Chromebook online and ordered mine a few days later. I already knew that they operated web-based apps… Sort of like an Ipad—and that they could be shared among multiple users. I planned to figure out the remaining part of the story after my computer arrived; but they were on back order, so I used the wait time to do more research, and read online user reviews.

I learned that I could not use any traditional PC programs at all, and that the apps I could use wouldn’t be stored on my computer. They would be installed in the Google Chrome browser and run from there. That meant that I ‘d have to be online most of the time. Hmmm…

It also meant I would’ve got to find an app to edit videos and photos. I ‘d have to use Google Docs instead of the free writing program I ‘d used for years. Also my stuff would be stored on Google Drive, a Cloud-like, online storage space. Apps? Google Docs? Cloud? I almost cancelled my order. However, I decided to learn the Chromebook way of doing things.

It’s okay to recognize that you have never understood the whole’ Cloud’ thing. The Chromebook will give you first hand experience. When you create a document in the Google Docs app, for instance, it’s automatically saves to Google Drive online storage.

My new Samsung Google Chromebook looks and feels like a sleek and shiny traditional ‘laptop. ‘ It’s lightweight and small—a little smaller than a sheet of notebook paper, not even a thick as the climax of a quarter. I was concerned that it would feel flimsy and frail. However, it’s sturdy and solid. The keyboard is a Mac/PC hybrid that’s responsive to my touch.

It comes to life the moment I open the lid. I input my Gmail/Chrome sign-in information the first time. Now I simply enter my password into the little box that pops up. In seconds I’m in my very own Google Chrome, browser-based world.

Youtube, G+, Gmail, Apps, and Chrome browser icons live at the lower left of the screen. One click on the Apps icon shows me a listing of the pre-loaded apps. I’ve already added a few myself.

My biggest adjustment is using Google Drive the way I used to use a PC hard drive. My files are stored online in’ My Drive. ‘ They are accessible anywhere, by anyone or on any device I choose. There’s normally a fee for Google Drive space. However, Chromebook comes with 100 GB of drive space free for 2 years.

Chromebook comes with 100 free gigabytes of Google Drive Space. You can store your documents, photos and downloaded files. You can access them from any internet accessible device you own, including your old laptop. You can allow others access to your drive as well.

I easily view and edit photos with the pre-loaded editing app. I cannot view my videos though, possibly because of my camera’s odd MOD format. A Chrome Store video editing app cost $5 a month. However, I can try Youtube online editing for free.

I’m typing this review on Google Docs in a Google Chrome tab. It’s like a traditional word processing program, except my documents are automatically saved to My Drive, and synced for offline editing.

The touchpad is a single block in place of the three sectioned left-mouse/right-mouse I’m used to. It’s great for navigating web pages. However, I do not like it for online games. I tried it with Bejeweled Blitz. It was almost impossible to make my little gems slide into place. Flash info kept popping up. I’m not sure if there was a Chromebook compatible mouse yet.

My Chromebook is lightweight enough to carry in a tote bag or even a large purse. This makes it easy to take anywhere. To get the maximum of my new computer though, I’ll have to find an online connection when I’m away from home. So far I’ve tried it out at Starbucks and it connected just fine.

It’s only been a few days. However, I I’m growing attached to like my shiny little Chromebook. Of course it could have been love at first sight, except the same day the delivery man brought my $249. Samsung to my door, Google released a $199. Acer Chromebook Model.