Geocentric System
“He was certain, however, that the disc-earth was stationary with neither axial nor orbital motion, while the sun spiral-circuited overhead once every twenty-four hours at a distance no greater than seven hundred miles. Within this geocentric system, the sun was four hundred miles from London, and the moon and stars were absolutely no further than a thousand miles from earth. When it came to the heavenly bodies, the moon was a self-luminous and semi-transparent body rather than a reflector of the sun’s light, as commonly supposed, while the stars were mere ‘centres of action’ that threw down light and ‘chemical products’ on the plane earth. This earth, as the subject of God’s special creation, was the only material world in existence, for Parallax insisted that the sun, moon and stars were only referred to as ‘lights’ in the scriptures and that anyone who believed the reverse was ‘the victim of an arrogant and false astronomy, of an equally false and presumptuous geology, and a suicidal method of reasoning . . . contrary to nature, to fact, and human experience, and to the direct teaching of God’s Word’.2”
Sayfa 70 - Pan BooksKitabı yarım bıraktı
Reciprocal Method: This method is also known as algebraic method. The reciprocal allocation method allocates costs by explicitly including the mutual services provided among all support departments. Theoretically, the direct method and the step-down method are less accurate when support departments provide services to one another reciprocally. Implementing the reciprocal allocation method requires three steps.
Step 1 Express support department costs and reciprocal relationships in linear equation form.
Step 2 Solve the set of simultaneous equations to obtain the complete reciprocated costs of each support department.
Step 3 Allocate the complete reciprocated costs of each support department to all other departments (both support and operating departments) on the basis of the usage proportions (based on total units of service provided to all departments).
Sayfa 95Kitabı okudu
The direct allocation method (often called the direct method) is the most widely used method of allocating support department costs. This method allocates each support department’s costs directly to the operating departments. In this method costs accumulated in service departments are allocated to the manufacturing departments depending on the services that each of the manufacturing department requires from each of the service department.
Sayfa 93Kitabı okudu
There are three stages in the allocation of indirect costs. The first stage; direct costs are traced directly and indirect costs are allocated to operating and support departments. In addition, if they have period expenses they are also transferred to the income statement. The second stage; allocate service department costs to operating departments. Accountants use three common methods to allocate costs for the second stage: (1) the direct method, (2) the step-down method, and (3) the reciprocal method.The third stage; allocate operating department costs to products.
Sayfa 84Kitabı okudu
Let us say your goal is to sell yourself—as a personality, a trendsetter, a candidate for office. There are two ways to go: the hard sell (the direct approach) and the soft sell (the indirect approach). In the hard sell you state your case strongly and directly, explaining why your talents, your ideas, your political message are superior to anyone
Sayfa 443 - Appendix B - Soft Seduction: How to Sell Anything to the MassesKitabı okudu
Many of the female clients (perhaps even a majority) that I see in my clinical practice have trouble in their jobs and family lives not because they are too aggressive, but because they are not aggressive enough. Cognitive-behavioural therapists call the treatment of such people, generally characterized by the more feminine traits of agreeableness
Sayfa 318 - Rule 11Kitabı okudu
Schumpeter argues that political rule is always exercised by a minority, and that in complex societies participatory democracy, where the masses play a direct and constant role in decision making, is impossible. There is no one dominant elite in liberal society, but instead that exists a dynamic between organized minorities. (...) Democracy is seen, not as an end in itself, but is a method by which elites can be selected by the masses. (...) Schumpeter feels that the most democratic institution in society is the market and therefore political institutions should be based on this model: just as capitalists compete for customers, politicians should compete for votes.
Sayfa 43
The Direct Method
...more reasonable goal for a foreign language course could be a reading knowledge of a foreign language, achieved through the gradual introduction of words and grammatical structures in simple reading texts.
Sayfa 13 - CAMBRIDGE UNIVERSITY PRESS
