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Fixed and Proportional Values and Quantities Adding a level of complexity, another impact on the driver rate calculation is the view of fixed and proportional costs and quantity consumption. Many ABC systems contain a view of fixed and proportional values either through tags/attributes or through the creation of two separate accounts to represent this split, for example, ElectricityFixed and Electricity-Variable. However, within SAP, the technical aspects of the cost element, representative of a G/L account and/or internal account for cost assignments, allows for both the fixed and proportional nature of the costs to be accommodated in a single entity. Additionally, SAP supports functionality to accommodate the simultaneous consumption of fixed and variable quantities. Usually, ABC systems require the quantity consumption to be identified as one or the other; they cannot easily support instances where both are required. As an example, in the automotive industry, melting the aluminum ingots requires a furnace. Since it takes too long to heat to the required degrees to support production, the furnace is kept at a constant temperature regardless of production output and therefore has a fixed consumption of kilowatt-hours. The furnace also has a variable quantity consumption of kilowatt-hours based on production output when more aluminum has to be heated to above melting point. Within SAP the KWH has a fixed and a variable quantity consumption. Other systems often require the same measure to be broken out so it can be identified as fixed or variable (i.e., KWH-Fixed and KWH-VAR). The following text provides examples of the impacts of fixed and proportional values and fixed and proportional quantity consumptions on the calculated driver rates and analysis.

This chapter has taken on the major topic of building select queries. Without a doubt, query creation is a daunting task, and one that takes a lot of practice. Even simple queries can return unexpected results, depending on the characteristics of the join between tables, and the criteria used to filter data in the underlying tables. Queries are an integral and important part of any Access database application. Queries drive forms, reports, and many other aspects of Access applications. Users always assume the data they see in a form or report is correct. Most often, data in a form or report is provided by a query. As you read in this chapter, it s quite easy to produce a query that returns only part of the data expected by users, or transforms data in unpredictable ways. You should always carefully test your queries and verify that they re working as expected. Your best bet for mastering Access queries is to try increasingly difficult queries, and to always check your work. In the case of improperly joined tables, Access queries almost always underreport the data in the tables. You ll discover the missing records only by carefully examining the data to ensure that your query is working properly.

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GetSystemDirectoryA returns the Windows system directory for the current machine. Declare Function apiGetSystemDirectory _ Lib Kernel32 _ Alias GetSystemDirectoryA ( _ ByVal ReturnBuffer As String, _ uiBufferSize As Long) As Long

The consultant af rms it is prepared to provide to the fund all the services included in this book as expected from a fund s adviser It is easier to draw up the criteria for selecting such a consultant than to nd and hire one Some members of the committee may, in their regular businesses, have contact with investment consultants for whom they have high regard But we shouldn t necessarily stop there We can look in consulting directories, such as that provided by the ASAP Investment Consulting Directory, whose web site lists 74 consultants and whose volume titled Investment Consultant Directory lists 380 consultants How should we decide among alternative consultants If we as committee members have rst gained some perspective by reading a book such.

Per serving: Calories, 470; Protein, 32 g; Fat, 26 g (51% cal.); Cholesterol, 90 mg; Carbohydrates, 25 g; Fiber, 2 g; Sodium, 910 mg.

Figure 52-12: Swapped drive letters on drives E: and F: You can format a floppy disk or any other magnetic medium the same way. If you have packetwriting software, such as DirectCD or DLA installed, you can format CD-RWs and DVD-RWs, and treat them like magnetic disks. That is, you can drag and drop files on a formatted CD-RW or DVD-RW. But be aware that Windows has no such packet-writing of its own. If you can format CDs and DVDs, it s because of third-party packet writing software that s installed on your computer. Windows XP has nothing to do with that capability. There is no need to format a CD or DVD if you intend to use it as an audio CD to play in stereos or as a DVD to watch on television.

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