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	<title>Education Articles &#187; Uncategorized</title>
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		<title>Cost terminology in the 21st Century: using direct labor cost in a costs vs. resources framework: updating the traditional treatment of cost terms can improve business decisions</title>
		<link>http://eduarticles.com/cost-terminology-in-the-21st-century-using-direct-labor-cost-in-a-costs-vs-resources-framework-updating-the-traditional-treatment-of-cost-terms-can-improve-business-decisions</link>
		<comments>http://eduarticles.com/cost-terminology-in-the-21st-century-using-direct-labor-cost-in-a-costs-vs-resources-framework-updating-the-traditional-treatment-of-cost-terms-can-improve-business-decisions#comments</comments>
		<pubDate>Sun, 28 Feb 2010 21:04:30 +0000</pubDate>
		<dc:creator>admin</dc:creator>
				<category><![CDATA[Uncategorized]]></category>
		<category><![CDATA[direct labor]]></category>

		<guid isPermaLink="false">http://eduarticles.com/?p=5174</guid>
		<description><![CDATA[http://findarticles.com/p/articles/mi_m0OOL/is_3_5/ai_n6272115/
findarticles.com
by Parvez R. Sopariwala

Activity-based costing measures resources used for an activity by the cost driver ... The resources supplied to an activity are the expenditures or the amounts spent on the activity ... The difference between resources supplied and resources used is unused capacity. (1) (Emphases authors)

Labor costs have caused both confusion and controversy in costing circles. Labor costs were originally flexible costs, because workers were paid in proportion to the hours they worked ... scheduling and union considerations have changed most labor costs into capacity-related costs, because even though many workers are paid on an hourly basis, their wages are guaranteed to be paid, at least in the short run, regardless if work is available. For this reason, most organizations now treat labor costs as capacity related rather than flexible. (2)

Two developments have influenced recent evolution in cost/managerial accounting literature. The first issue, suggested by Robin Cooper and Robert Kaplan, emphasizes the distinction between the cost of available, or supplied, resources and the cost of used resources. (3) It is argued that the difference between the cost of available resources and those used should not be allocated to the units produced but written off separately as a loss. Most traditional cost/managerial accounting textbooks, however, do not generate the cost of unused resources.

The other issue brings accounting terminology in line with today's business environment. Most traditional cost/managerial accounting textbooks assume that direct or assembly labor is acquired when these services are required, thereby suggesting that direct labor costs are avoidable or are relevant for deciding the cost of a job that uses this labor. Assembly labor in today's business environment, however, is often acquired before it is used, in which case these direct labor costs are really not avoidable or relevant in determining the cost of a certain job that uses this labor because the direct labor has already been acquired. Following this line of thought, one might reasonably argue that direct labor cost should be a fixed cost because it is paid for in advance and its payment does not vary with the number of units produced.

I argue that direct labor cost (for example, assembly cost) will always be a variable cost, whether it is acquired in advance of use or acquired when needed. Many textbooks have incorporated this and other issues. (4) But such incorporation has generally been piecemeal, and no textbook, to my knowledge, has provided a comprehensive framework of cost terminology after incorporating these two developments.]]></description>
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		<item>
		<title>The best films of 2008&#8230; and there were a lot of them</title>
		<link>http://eduarticles.com/the-best-films-of-2008-and-there-were-a-lot-of-them</link>
		<comments>http://eduarticles.com/the-best-films-of-2008-and-there-were-a-lot-of-them#comments</comments>
		<pubDate>Sat, 23 Jan 2010 13:02:51 +0000</pubDate>
		<dc:creator>admin</dc:creator>
				<category><![CDATA[Uncategorized]]></category>
		<category><![CDATA[2008 movies]]></category>

		<guid isPermaLink="false">http://eduarticles.com/?p=3145</guid>
		<description><![CDATA[http://rogerebert.suntimes.com/apps/pbcs.dll/article?AID=/20081205/COMMENTARY/812059997/1023
rogerebert.suntimes.com
by Roger Ebert

In these hard times, you deserve two "best films" lists for the price of one. It is therefore with joy that I list the 20 best films of 2008, in alphabetical order. I am violating the age-old custom that film critics announce the year's 10 best films, but after years of such lists, I've had it. A best films list should be a celebration of wonderful films, not a chopping process. And 2008 was a great year for movies, even if many of them didn't receive wide distribution.

Look at my 20 titles, and you tell me which 10 you would cut. Nor can I select one to stand above the others, or decide which should be No. 7 and which No. 8. I can't evaluate films that way. Nobody can, although we all pretend to. A "best films" list, certainly. But of exactly 10, in marching order? These 20 stood out for me, and I treasure them all. If it had been 19 or 21, that would have been OK. If you must have a Top 10 List, find a coin in your pocket. Heads, the odd-numbered movies are your 10. Tails, the even-numbered.

I have composed a separate list of the year's five best documentaries. They also may be described as "one of the year's best." And this year's Special Jury Award goes to Guy Maddin's "My Winnipeg," which stands between truth and fiction, using the materials of the documentary to create a film completely preposterous and deeply true. Another of "the year's best."

"Ballast" A deep silence has fallen upon a Mississippi Delta family after the death of a husband and brother. Old wounds remain unhealed. The man's son shuttles uneasily between two homes, trying to open communication by the wrong means. The debut cast is deeply convincing, and writer-director Lance Hammer observes them with intense empathy. No, it's not a film about poor folks on the Delta; they own a nice little business, but are paralyzed by loneliness. At the end, we think, yes, that is what would happen, and it would happen exactly like that.
]]></description>
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		<item>
		<title>Spring 2008 Movies</title>
		<link>http://eduarticles.com/spring-2008-movies</link>
		<comments>http://eduarticles.com/spring-2008-movies#comments</comments>
		<pubDate>Sat, 23 Jan 2010 12:59:49 +0000</pubDate>
		<dc:creator>admin</dc:creator>
				<category><![CDATA[Uncategorized]]></category>
		<category><![CDATA[2008 movies]]></category>

		<guid isPermaLink="false">http://eduarticles.com/?p=3142</guid>
		<description><![CDATA[http://filmtvindustry.suite101.com/article.cfm/spring_2008_movies
suite101.com
Lindsay Foss

Comedy

Leatherheads, starring George Clooney, Renee Zellwegger and John Kraninski, follow a struggling American pro-football league in 1925. Team leader, Dodge Connolly (Clooney) recruits a war-hero and football star, Carter Rutherford (Kraninski) in the hopes of bringing in more money for the team. When reporter, Lexie Littleton (Zellwegger) doubts Rutherford’s war past and beings to search for the truth, the team realizes they have bigger problems than a low cash flow. Opens April 4, 2008.

Tina Fey and Amy Poehler star together in Baby Mama, a story about a businesswoman, Kate Holbrook (Fey) who is ready to have a child, but is incapable of getting pregnant. Kate asks Angie Ostrowiski (Poehler), a colorful working girl, to be a surrogate. Their opposite personalities collide when Angie moves into Kate’s apartment. Opens April 25, 2008.
Drama

Based on a true story, 21 is about a gifted young M.I.T student, Ben Campbell (Jim Sturgess) who can’t afford his tuition and joins a group of intellectual students who gamble in Las Vegas every weekend. Led by a math professor, Mickey Rosa (Kevin Spacey), the students have perfected the art of counting cards. Opens March 28, 2008.

Stop-Loss is a war-drama, starring Ryan Phillippe as Sgt. Brandon King, a war hero who returns to his home in Texas after serving his time in Iraq. King attempts to return to some kind of normalcy with his family and best friend, Steve (Channing Tatum), but his time is cut short when he is called back to Iraq. Opens March 28, 2008.
Family

In the depths of the Nool Jungle, an elephant notices a speck of dust fly by and hears a cry for help. It turns out that this is no ordinary speck of dust, but a very small community named Who-ville. Jim Carrey, Steve Carrel, Carol Burnett and many other talented actors provide their voices for the animated version of Dr. Suess’, Horton Hears a Who! Opens March 14, 2008.

Nim (Abigail Breslin) has an active imagination, which involves her literary adventurer, Alex Rover. When Nim’s father (Gerald Butler) disappears, Nim sends a letter to Alex Rover, asking for help. The author of the Alex Rover series, who’s name incidentally happens to be, Alexandra Rover (Jodie Foster), receives the letter and feels compelled to help, but suffers from agoraphobia. With the help of her own active imagination, Alexandra musters up the courage to aid Nim. Nim’s Island hits theatres on April 4, 2008.
Action/Adventure

Car dealer, Terry Leather (Jason Statham), has a new life and a new family, but when he receives word of a foolproof bank robbery from someone from his past, he just can’t bring himself to turn down the opportunity. Terry soon discovers, however, that the heist is not so foolproof after all. The Bank Job is based on a real bank heist that occurred in 1971 in London, England. Opens March 7, 2008.
]]></description>
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		<title>2008 Movie Awards Summary</title>
		<link>http://eduarticles.com/2008-movie-awards-summary</link>
		<comments>http://eduarticles.com/2008-movie-awards-summary#comments</comments>
		<pubDate>Sat, 23 Jan 2010 12:57:56 +0000</pubDate>
		<dc:creator>admin</dc:creator>
				<category><![CDATA[Uncategorized]]></category>
		<category><![CDATA[2008 movies]]></category>

		<guid isPermaLink="false">http://eduarticles.com/?p=3139</guid>
		<description><![CDATA[http://www.mtv.com/ontv/movieawards/2008/
mtv.com

2008 Movie Awards Summary
The 2008 MTV Movie Awards were a really big deal, complete with every movie star and all the biggest names in music. Also featured: SNL Reunions, creepy costumes, elaborate accents and, of course, Sex (&#038; The City), drugs and full-frontal nudity. Here are a few highlights that made the night totally unforgettable.

Host Mike Myers ( The Love Guru , Shrek The Third , Austin Powers ) and old buddy Dana Carvey ( The Master Of Disguise , Little Nicky , This Is Spinal Tap ) reunited to bring back Wayne's World , cracking fart and boner jokes at age 53. Monumental.

Meanwhile, on the music side, Coldplay unveiled an appropriately cinematic single called "Viva La Vida," playing it live for the first time. The Pussycat Dolls backed them up, bringing the heat on a live rendition of "When I Grow Up." Finally, to make sure the crowd was really feeeeling the bands (man), Seth Rogen and James Franco ( Pineapple Express , Knocked Up , Freaks And Geeks) brought the weed. TONS of it. But don't sweat it, moms. We're about 90% sure that the monster joint they fired up onstage was a fake.

Megan Fox and Rainn Wilson In other highlights, Lindsay Lohan and Diddy spoofed then-super-contentious-Presidential-nominees Hillary Clinton and Barack Obama, wrestling over an envelope as Golden Popcorn presenters. Johnny Depp graced the stage twice to accept awards for his performance in Pirates of the Caribbean: At World's End , looking significantly younger as the night went on. WHAT ARE THEY FEEDING HIM? To keep the guys happy, we gave Megan Fox ( TRANSFORMERS , Confessions Of A Teenage Drama Queen ) ample screentime, but Rainn Wilson (The Office's Dwight Schrute) beat you to her. And it didn't hurt that he was stark naked and bearing gifts.

Speaking of gifts, undeniably gifted Project Runway alumnus Christian Siriano turned our Gold Carpet into a hot tranny mess, catching up with the celebs as they arrived. And who were these celebs? Well, to name a few... Tom Cruise, Katie Holmes, Sex &#038; The City star Sarah Jessica Parker, Iron Man star Robert Downey Jr., Ben Stiller, Jack Black, Paris Hilton, Juno stars Ellen Page and Michael Cera and The Hills stars Lauren Conrad, Heidi Montag, Spencer Pratt, Whitney Port, Brody Jenner and Audrina Partridge. And that's just a tiny fraction of the Earth-shattering star power at the 2008 MTV Movie Awards.

For a better taste of exactly what went down at the 2008 MTV Movie Awards, dig through our archive of clips, photos and interviews! See you at the 2009 MTV Movie Awards!]]></description>
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		<title>Stop Crying and Get Over It &#8211; Breaking Up</title>
		<link>http://eduarticles.com/stop-crying-and-get-over-it-breaking-up</link>
		<comments>http://eduarticles.com/stop-crying-and-get-over-it-breaking-up#comments</comments>
		<pubDate>Sat, 23 Jan 2010 12:26:01 +0000</pubDate>
		<dc:creator>admin</dc:creator>
				<category><![CDATA[Uncategorized]]></category>
		<category><![CDATA[get over it]]></category>

		<guid isPermaLink="false">http://eduarticles.com/?p=3120</guid>
		<description><![CDATA[http://www.girlsaskguys.com/Articles/Break-Up/stop-crying-and-get-over-it.html
girlsaskguys.com
By Hot-Alpha-Female

Breaking up has got to be one of the suckiest times in our lives. I wish someone had warned me about how painful they really can be. But apparently I missed that memo. Getting back on your feet again and learning to trust someone again is a journey in itself. But ultimately break-ups lead to us understanding life, relationships and ourselves much more. Despite this it's TOUGH. So I'm here to help by listing some of the inevitable stages of a break-up and what you can do about them to GET OVER IT!

Denial
First comes the fact that you even recognize that there is a problem and that he/she actually told you that they are breaking up with you. Essentially you are waiting for the "Hahahaha just kidding babe, I want you back". But nothing seems to arrive.

Bargaining
Then comes the bargaining. This is usually the point where we want to make it work once last time. This can be dangerous as it can sometimes end up with you having the one last fling with your ex or attempting to give up some of your emotional needs just to save the relationship. This is where the pleading to save the relationship comes in and there is still an inch of hope that the relationship will last.

Get over it technique
If you want to talk to your ex then make sure that you are composed and that you are not going to lash out with them. The key is communication, not yelling, screaming, crying, pleading and door slamming. If you know that you can refrain from this, then talk to them and tell have an open and honest conversation with them without getting upset. Ask yourself if he wanted to take me back 2moro, would I honestly want him back? Or am I just emotionally needy at the moment?
]]></description>
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		</item>
		<item>
		<title>Get Over It</title>
		<link>http://eduarticles.com/get-over-it</link>
		<comments>http://eduarticles.com/get-over-it#comments</comments>
		<pubDate>Sat, 23 Jan 2010 12:23:48 +0000</pubDate>
		<dc:creator>admin</dc:creator>
				<category><![CDATA[Uncategorized]]></category>
		<category><![CDATA[get over it]]></category>

		<guid isPermaLink="false">http://eduarticles.com/?p=3117</guid>
		<description><![CDATA[http://www.suite101.com/article.cfm/single_urban_women/81738
suite101.com
Brenda

Three weeks after the break-up, I expected nothing less. In fact, I was quite sure that, from what I could tell by her actions, Sally couldn’t have been healthier. She was rehashing not only what he had done wrong, but admitting as well what it was that she had done to contribute to the relationship’s demise. Sporadic crying, just a hint of anger, a few what-ifs. I felt for sure that Sally was moving through the stages of loss with appropriate speed and amazing accuracy. She could have written a book about it.

I talked to Sally only three or four times in the following weeks. It was tax season and since I worked for the head of the tax department at the time, I was (needless to say) tired. And cranky. And not just a little bit frustrated. Single (aka, sans boyfriend) at the time, I didn’t even have the time, much less the energy, to put on makeup again after work, let alone date. April 15th loomed like this glorious holy grail in the distance. Just. Gotta. Make. It. Three. More. Weeks.

Whew. Spring…what better season is there unless it’s fall? New clothes, new shoes. New social life. I had missed half of it, but I was hell-bent on catching up. I checked in on Sally from time to time, but honestly, bad friend that I was, there was much more interest in taking back my life than in just about anything else. There were dates to be had, a house to be cleaned. My precious Sparky to get to know again. I worked hard for months – it was time to play hard again.

Summer rolled around. Nights out with the girls were a weekly event, sometimes more often than that. I was dating this twenty-something guy in a band (almost a requisite for the summer), flirting madly with another guy who shared my love for John Cheever, and had just met the most intriguing man around for a long time (later to become the well-known, prolifically written-about, BF). Life was good. Then I got a phone call from Sally.
]]></description>
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		</item>
		<item>
		<title>Get over it and get on with your life</title>
		<link>http://eduarticles.com/get-over-it-and-get-on-with-your-life</link>
		<comments>http://eduarticles.com/get-over-it-and-get-on-with-your-life#comments</comments>
		<pubDate>Sat, 23 Jan 2010 12:17:26 +0000</pubDate>
		<dc:creator>admin</dc:creator>
				<category><![CDATA[Uncategorized]]></category>
		<category><![CDATA[get over it]]></category>

		<guid isPermaLink="false">http://eduarticles.com/?p=3114</guid>
		<description><![CDATA[http://findarticles.com/p/articles/mi_m1077/is_9_61/ai_n26906127/
findarticles.com
by Lynette R. Holloway

YOUR sweetheart of two years calls and asks that you meet him for dinner after work. You arrive at your favorite restaurant prepared for a romantic evening. He looks nervous. Maybe he's going to pop the question. But you're barely seated when he blurts out: "It's not working!"

He's not the best communicator, you figure. So you sit there for two hours trying to work it out. You suggest going to his place for more privacy, but he doesn't think that's a good idea. He obviously has made up his mind. When you leave the restaurant, your heart sinks, again, because his body language tells you that it is truly over. But the biggest clue should have been when he told you that he met somebody else.

How do you begin to pick up the pieces after such an emotional blow? The fact is, the act of breaking up is a process that's as old as time. But each time a person goes through a breakup, whether it's with a spouse or a girlfriend or boyfriend, it still feels like the first time, and people think they are never going to get over it.

The good news is that you have healed from past hurts, and you will heal from this one. The human spirit is abundantly resilient. The key is to take time out for yourself to recover. Sisters, resist the urge to spend hours lying on the couch cuddled up with a gallon of ice cream while watching the cable channel that is dedicated to stories of scorned women who exact revenge on cheating ex-lovers. You don't want to get any ideas.

Instead, go to a day spa (if funds are low, your bathroom can work just as well!), try yoga or kickboxing, or take a long fitness walk or run, all of which are great ways to combat stress and depression. How did you spend your time before the relationship? Reconnect with friends and family by going out to dinner or to the movies. Join a club or take a class.
]]></description>
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		<item>
		<title>What is social anxiety disorder</title>
		<link>http://eduarticles.com/what-is-social-anxiety-disorder</link>
		<comments>http://eduarticles.com/what-is-social-anxiety-disorder#comments</comments>
		<pubDate>Wed, 23 Dec 2009 13:11:44 +0000</pubDate>
		<dc:creator>admin</dc:creator>
				<category><![CDATA[Uncategorized]]></category>
		<category><![CDATA[anxiety]]></category>
		<category><![CDATA[anxiety disorder]]></category>
		<category><![CDATA[anxious]]></category>

		<guid isPermaLink="false">http://eduarticles.com/?p=1952</guid>
		<description><![CDATA[http://www.health24.com/mind/Anxiety/1284-1295,18543.asp
health24.com
Social anxiety disorder (SAD), is as its name suggests an anxiety disorder, and is also known as social phobia. A phobia is an irrational fear resulting in a conscious avoidance of the specific feared object, activity or situation.
In SAD the intense and persistent fear is of being in the company of unfamiliar people, scrutiny by [...]]]></description>
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		</item>
		<item>
		<title>Normal Worry versus Generalized Anxiety Disorder</title>
		<link>http://eduarticles.com/normal-worry-versus-generalized-anxiety-disorder</link>
		<comments>http://eduarticles.com/normal-worry-versus-generalized-anxiety-disorder#comments</comments>
		<pubDate>Sat, 19 Dec 2009 11:05:16 +0000</pubDate>
		<dc:creator>admin</dc:creator>
				<category><![CDATA[Uncategorized]]></category>
		<category><![CDATA[anxiety]]></category>
		<category><![CDATA[anxious]]></category>

		<guid isPermaLink="false">http://eduarticles.com/?p=1756</guid>
		<description><![CDATA[http://psychcentral.com/lib/2006/normal-worry-versus-generalized-anxiety-disorder/
psychcentral.com
By John Hauser, M.D.

People with GAD are the worry experts. It’s not uncommon for people with the disorder to assume that they are locked into daily uncontrollable worry. Untreated, these individuals learn to compensate in other ways, often settling for a lower quality of life; resigning themselves to physical and emotional discomfort.

This silent suffering can make diagnosing GAD difficult. It’s also further complicated because a certain amount of anxiety and worry are normal and other medical disorders can be involved as well.

If someone suspects they have GAD, it’s very important for them to reflect on what situations cause anxious feelings, how long they have experienced these feelings and if the worry is reasonable.

For example, someone in their 30s with no medical problems who has had two normal physical examinations in the past six months but spends the day worrying about their health may be experiencing GAD.

Most people with GAD describe themselves as constant worriers and acknowledge that this approach to situations is something they have done their entire lives. Often others describe them as “high strung,” “nervous” or “tense.”
]]></description>
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