Электронная книга: Kenneth Boyd «Cost Accounting For Dummies»

Cost Accounting For Dummies

The easy way to get a grip on cost accounting Critical in supporting strategic business decisions and improving profitability, cost accounting is arguably one of the most important functions in the accounting field. For business students, cost accounting is a required course for those seeking an accounting degree and is a popular elective among other business majors. Cost Accounting For Dummies tracks to a typical cost accounting course and provides in-depth explanations and reviews of the essential concepts you'll encounter in your studies: how to define costs as direct materials, direct labor, fixed overhead, variable overhead, or period costs; how to use allocation methodology to assign costs to products and services; how to evaluate the need for capital expenditures; how to design a budget model that forecast changes in costs based on expected activity levels; and much more. Tracks to a typical cost accounting course Includes practical, real-world examples Walks you though homework problems with detailed, easy-to-understand answers If you're currently enrolled in a cost accounting course, this hands-on, friendly guide gives you everything you need to master this critical aspect of accounting.

Издательство: "John Wiley&Sons Limited (USD)"

ISBN: 9781118453827

электронная книга

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Kenneth Boyd

Kenneth Lee Boyd (* 19. Januar 1948; † 2. Dezember 2005 in Raleigh, North Carolina) war ein US-amerikanischer Mörder. Er war der 1000. Mensch, der seit Wiedereinführung der Todesstrafe im Jahre 1976 hingerichtet wurde. [1] Seine Hinrichtung löste kontroverse Diskussionen zwischen Gegner und Befürwortern der Todesstrafe aus. [2]

Am 14. Juli 1994 wurde Boyd im zweiten Anlauf für den Mord an seiner von ihm getrennt lebenden Frau und deren Vater am 4. März 1988 zum Tode verurteilt. [3][4]

Bei der Verhandlung wurde nicht beachtet, dass Boyd ein traumatisierter Vietnamveteran war, dass er als geistig behindert galt, zum Tatzeitpunkt alkoholisiert war und an Wahnvorstellungen und Depressionen litt. [5] Boyd war geständig und reumütig, doch eine Begnadigung wurde am 1. Dezember 2005 vom Gouverneur von North Carolina, Michael Easley, abgelehnt. [4] Auch Proteste von Gegnern der Todesstrafe, von Amnesty International und dem katholischen Bischof von Raleigh, Joseph Gossman brachten nichts. [3]

In letzten Interviews hatte Boyd die Todesstrafe als Racheakt des Staates verurteilt und zudem Bedauern darüber geäußert, dass er nicht als Mensch sondern als Nummer in die Geschichte eingehen wird. [6][7] Boyd wurde am 2. Dezember 2005 durch die Giftspritze hingerichtet.[4]



  1. N.C. carries out nation’s 1,000th execution: Convicted killer dies by lethal injection; death penalty reinstated in 1976 auf msnbc.com
  2. Richard Luscombe in Miami und Joanna Walters in New York http://www.guardian.co.uk/world/2005/dec/04/usa.richardluscombe The debate that polarises America] in: The Observer vom 4. Dezember 2005
  3. a b Todesstrafe: USA vollstrecken 1000. Hinrichtung auf Spiegel online vom 2. Dezember 2005
  4. a b c North Carolina Department of Correction: Kenneth Lee Boyd- Chronology of Events
  5. National Coalition to Abolish the Death Penalty (NCADP) vom 2. Dezember 2005: Do Not Execute Kenneth Lee Boyd!
  6. Brenda Goodman : North Carolina Man Is 1,000th Executed in: New York Times vom 1. Dezember 2005
  7. USA: Tausend Hinrichtungen seit 1976 in: Die Welt vom 2. Dezember 2005

Источник: Kenneth Boyd

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