To prepare for this Discussion, Cost, Profit, and Investment Centers, review the Portz & Lere article. Consider what you know from your professional background, the resources, research, and/or the regulatory environment in your home country.
Prepare the following:
Analyze how cost center accounting practices in German companies differ from the practices in your current or previous organization or one with which you are familiar.
Explain which country’s accounting practices you would prefer to use for your organization and why. Be sure to provide your rationale by using specific examples.
Provide an example of a profit center taken from your professional experience, the resources, or research. Explain why this is a profit center, including the methods of performance evaluation, and explain how it contributes to the success of the organization.
Provide an example of an investment center taken from your professional experience, the resources, or research. Explain why this is an investment center, including the methods of performance evaluation, and explain how it contributes to the success of the organization.
Zimmerman, J. L. (2011). Accounting for decision making and control (7th ed.). New York, NY: McGraw-Hill.
Chapter 5, Responsibility Accounting and Transfer Pricing (pp.170-228)
Portz, K., & Lere, J. C. (2010). Cost center practices in Germany and the United States: Impact of country differences on managerial accounting practices. American Journal of Business, 25(1), 45-52.
Impacts of Seasonal Depression GuidesorSubmit my paper for examination change of seasons depressionEach period of the year is delightful in its own specific manner; all through hundreds of years, individuals have figured out how to profit by every one of them, for the most part regarding farming and chasing. There are, be that as it may, perils a few seasons have; in winter, it is ice; in summer, debilitating warmth; in spring, floods and bloom dust (awful for unfavorably susceptible individuals). However, shouldn't something be said about harvest time? For some, individuals, fall isn't only a period of brilliant leaves and substantial downpours, yet in addition a period when individuals become melancholic, discouraged, tired, and languid. Why? The appropriate response is: on the grounds that they create manifestations of occasional influenced issue (or SAD), or regular gloom, as it is generally called. Dismal for the most part influences an individual's state of mind; a similar time every year, a person with SAD will encounter temperament changes and different side effects, typically beginning from September or October, when the climate gets colder and days are shorter (Mayo Clinic). This period finishes in April or May, however in uncommon cases, individuals may encounter SAD even in the late spring (Cleveland Clinic). As per researchers, among the potential reasons why an individual may have a SAD, there might be sure mind hormones activating mentality related changes during explicit times of a year. Less daylight can make our minds produce less serotonin—a hormone that legitimately influences our positive state of mind; the more serotonin your cerebrum creates, the better you feel. The absence of this hormone can bring about inclination discouraged and depleted. Separately, SAD is less regularly seen in those districts of the reality where individuals don't have an absence of daylight, even in winter (WebMD). The most well-known manifestations of fall or winter SAD are simply the accompanying: tension, fractiousness, disconnection, loss of enthusiasm for interests, pity, absentmindednes, mental and physical weakness, drowsiness, and weight gain. The more uncommon summer SAD incorporates side effects that are the inverse: fretfulness, issues with resting, and diminished craving (Cleveland Clinic). Regular sorrow isn't equivalent to significant misery (in any case, it doesn't imply that significant discouragement can't have the side effects of SAD). By and large, SAD is a transitory mental condition associated with the absence of serotonin brought about by the difference in seasons. Among the most well-known SAD manifestations one should make reference to tension, fractiousness, absentmindedness, forsaking one's typical social exercises and leisure activities, weariness, etc. On account of the more uncommon summer SAD, the manifestations might be the inverse, incorporating issues with rest, weight reduction, and anxiety. Pitiful is less uncommon than we generally envision, and we ought to be careful to not be helpless to its antagonistic impacts. References "Regular Depression (Seasonal Affective Disorder) Symptoms, Causes, Treatments." WebMD. WebMD, n.d. Web. 10 Sept. 2015. "Regular Affective Disorder (SAD)." Mayo Clinic. N.p., n.d. Web. 10 Sept. 2015. "Regular Depression (SAD)." Cleveland Clinic. N.p., n.d. Web. 10 Sept. 2015. article about existence, exposition types, h>GET ANSWER