Burton Rodebound, having highly rated innate aptitudes, not political skills, experiences inertia in "Corporate." He opts for the inspirational life of the nomadic entrepreneur, to use his IQ, while helping people. He heads an art/humanities agency that appears to use his title to claim funding, but not his skills. Using his Education "Minor" for designing courses for a local college, the Dean disapproves the proposal. Work as a consultant to NY City and California design firms end due to late commission payments. His furniture design enthralls, but he cannot compete with market prices. All the United States except three experience his visits as "stock" photographer, providing metaphorical imagery for commercial use. Most income over time came from historical restoration contracting, coordinating with photography, while "on the road," living in the back of his van, on state campgrounds, and in porous boat houses. Identical living quarters applied when he opened his own art gallery, but during recession, and twelve artists suffer. Burt avoids conflicts with brown bears, pumas, cougars, and wild owls while in nature, plus an escaped convict. Cautioned by neighbors, he and friends, dressed as Santa/elves, stop singing on an August 8th. This list of mistakes continue, but just in time a famous author asks Burt to restore his mansion for a year, several stock agencies renewed their photography contract, his art work flourishes, and Burt finally senses that all his risk, danger and debt had a purpose. Dartmouth College, BA: Art/Pre-Architecture, Minor: Education; graduate studies: Pratt Institute, Silvermine Guild; GE, Advertising and Sales Promotion, Copy Writing/Production; Raymond Loewy, Industrial Design draftsman; Lippincott & Margulies, Account Supervisor, Corporate Identification and Name Change; three stock photography agency memberships; regional art show (mixed media) awards; own art gallery; member: ASMP.

Activity-based costing emerged as an important accounting concept in the mid-1980s in response to global competition. There is an urgent need to place it in perspective, so that both production and marketing managers know its advantages and its limitations. This book describes and explains where activity-based concepts fit in the cost and management accounting body of knowledge. It first shows the traditional framework of cost concepts, terminology, and techniques in order to demonstrate how the activity-based methods can bring about constructive changes in financial control systems. The major feature of the book is the three ABC models for manufacturing processes, marketing functions, and service industries. These models are based on the Institute of Management Accounting (IMA)-sponsored case studies of corporate divisions or branches that have already implemented ABC systems. The study was directed by Harvard professors, Cooper and Kaplan, and KPMG Peat Marwick. The book also includes illustrations of the most important cost analysis and control techniques that every successful operating manager must know.

The declining domination of American manufacturers in world class markets has resulted in widespread criticism of traditional costing methods. Activity-based accounting for manufacturing costs emerged in the 1980s to satisfy the changes taking place in production methods and techniques, such as Just-in-Time Inventory Control and Flexible Manufacturing Systems. Although activity-based costing methods may be new in manufacturing processes, they have been advocated and applied by marketing managers since the late 1960s, according to Professor Lewis. The accounting profession has finally recognized the advantages of activity-based concepts and methods for both marketing and manufacturing functions. This book shows how activity-based methods and other cost analysis and control techniques may be used by manufacturing and marketing managers.

Part I explains the cost concepts and terminology used in modern businesses and describes the concept of a fully integrated manufacturing and costing system. In world class competition the costing systems must serve the total needs of management, not just financial reporting requirements. Costing systems must be flexible and multi-purpose, which is both possible and practical with state-of-the-art computers and software. Part II summarizes the traditional cost accounting systems, describing job-costing and standard costing systems. The allocation of costs becomes more important with technological advances. A full chapter is devoted to the methods of allocation and the changes required to satisfy advanced manufacturing and activity-based costing techniques. Part III illustrates activity-based costing for manufacturing, activity-based costing for marketing, and an activity-based approach to the behavior of costs as well as explaining the traditional factors of variability. Part IV describes the techniques that are necessary for analysis and control of costs by management. To be well informed, managers must know the fundamentals of break-even analysis, relevant costing, capital budgeting, ROI and transfer pricing. The book makes these techniques easy to understand and to apply to real-life situations. It is particularly appropriate for manufacturing managers involved in operations, and for all marketing managers.

Mosses are a major component of the vegetation in ice-free coastal regions of Antarctica. They play an important role in the colonisation of ice-free terrain, accumulation of organic matter, release of organic exudates, and also provide a food and habitat resource for invertebrates. They serve as model organisms for physiological experiments designed to elucidate problems of plant cold tolerance and survival mechanisms and for monitoring biological responses to climate change. This Flora provides the first comprehensive description, with keys, of all known species and varieties of moss in the Antarctic biome. It has involved microscopic examination of around 10,000 specimens from Antarctica and, for comparison, from other continents. All species are illustrated by detailed line drawings, alongside information about their reproductive status, ecology, and distribution. This is an invaluable resource for bryologists worldwide, as well as to Antarctic botanists and other terrestrial biologists.

Burton Rodebound, having highly rated innate aptitudes, not political skills, experiences inertia in "Corporate." He opts for the inspirational life of the nomadic entrepreneur, to use his IQ, while helping people. He heads an art/humanities agency that appears to use his title to claim funding, but not his skills. Using his Education "Minor" for designing courses for a local college, the Dean disapproves the proposal. Work as a consultant to NY City and California design firms end due to late commission payments. His furniture design enthralls, but he cannot compete with market prices. All the United States except three experience his visits as "stock" photographer, providing metaphorical imagery for commercial use. Most income over time came from historical restoration contracting, coordinating with photography, while "on the road," living in the back of his van, on state campgrounds, and in porous boat houses. Identical living quarters applied when he opened his own art gallery, but during recession, and twelve artists suffer. Burt avoids conflicts with brown bears, pumas, cougars, and wild owls while in nature, plus an escaped convict. Cautioned by neighbors, he and friends, dressed as Santa/elves, stop singing on an August 8th. This list of mistakes continue, but just in time a famous author asks Burt to restore his mansion for a year, several stock agencies renewed their photography contract, his art work flourishes, and Burt finally senses that all his risk, danger and debt had a purpose. Dartmouth College, BA: Art/Pre-Architecture, Minor: Education; graduate studies: Pratt Institute, Silvermine Guild; GE, Advertising and Sales Promotion, Copy Writing/Production; Raymond Loewy, Industrial Design draftsman; Lippincott & Margulies, Account Supervisor, Corporate Identification and Name Change; three stock photography agency memberships; regional art show (mixed media) awards; own art gallery; member: ASMP.

TEACHER + STUDENT = DISASTER. OR DOES IT? Claudia de la Rosa, is a starry-eyed innocent with book-learned wisdom who has just arrived in the glamour-charged world of Beverly Hills to become the high school English teacher of Lance Van Arden. At first, neither Lance nor Claudia understand that the odd connection they both feel in the presence of each other is anything more than Claudia's respect for Lance's emerging talent as a writer and Lance's need for a mentor. Both resist the mutual attraction because they share the conventional wisdom that anything more would be wrong. But destiny collides with established rules as mutual dreams and twists of fate propel them together. Lance and Claudia's steamy and blissful private world collides with social norms and stirs up parental suspicion. Because of their courage and an absolute certainty that they are soul mates having some greater purpose as yet undiscovered, they become modern-day folk heroes when that remarkable purpose is revealed and their tale becomes public knowledge. Their perilous adventure is nudged along by Marco Cerasuolo, a flamboyant sophomore with prodigious psychic powers whose spirit guides, Daniel and The Bear, offer hints and cryptic riddles.