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  2. Pre-determined overhead rate - Wikipedia

    en.wikipedia.org/wiki/Pre-determined_overhead_rate

    Direct Labor Cost: this basis is used when manufacturing is labor-intensive. Direct Labor Hours: it is used When workers are paid on the basis of their working hours. Prime Cost: the prime cost is used when the factory produces only one kind of product. Machine time: this basis is used when manufacturing is mostly automated.

  3. Apache Spark - Wikipedia

    en.wikipedia.org/wiki/Apache_Spark

    Spark Core is the foundation of the overall project. It provides distributed task dispatching, scheduling, and basic I/O functionalities, exposed through an application programming interface (for Java, Python, Scala, .NET [16] and R) centered on the RDD abstraction (the Java API is available for other JVM languages, but is also usable for some other non-JVM languages that can connect to the ...

  4. User onboarding - Wikipedia

    en.wikipedia.org/wiki/User_onboarding

    User onboarding is the process of improving an individual's requirements and success with a product or service. This term is often used in reference to software products, and it can be done in a manual or automated way.

  5. Activity-based costing - Wikipedia

    en.wikipedia.org/wiki/Activity-based_costing

    The latter utilize cost drivers to attach activity costs to outputs. [1] The Institute of Cost Accountants of India says, ABC systems calculate the costs of individual activities and assign costs to cost objects such as products and services on the basis of the activities undertaken to produce each product or services. It accurately identifies ...

  6. Databricks - Wikipedia

    en.wikipedia.org/wiki/Databricks

    Databricks, Inc. is a global data, analytics, and artificial intelligence (AI) company, founded in 2013 by the original creators of Apache Spark. [1] [4] The company provides a cloud-based platform to help enterprises build, scale, and govern data and AI, including generative AI and other machine learning models. [5]

  7. Onboarding - Wikipedia

    en.wikipedia.org/wiki/Onboarding

    Online onboarding requires more thought and structured processes to be adequate and functional compared to the traditional onboarding process. [29] Online onboarding does not offer face-to-face interaction between the onboarding trainer and the new employee in comparison to on-site onboarding. [32] Traditional onboarding also allows better ...

  8. Cost basis - Wikipedia

    en.wikipedia.org/wiki/Cost_basis

    Basis (or cost basis), as used in United States tax law, is the original cost of property, adjusted for factors such as depreciation. When a property is sold, the taxpayer pays/(saves) taxes on a capital gain /(loss) that equals the amount realized on the sale minus the sold property's basis.

  9. Spark (XMPP client) - Wikipedia

    en.wikipedia.org/wiki/Spark_(XMPP_client)

    Spark is an open-source instant messaging program (based on the XMPP protocol) that allows users to communicate in real time. [4]It can be integrated with the Openfire server to provide additional features [5] such as controlling the various Spark functionalities from a central management console or integrating with a proprietary customer support service known as Fastpath which allows its ...