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A Judge Can Take Judicial Notice

question 12

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A judge can take judicial notice:

Calculate activity variances and identify them as favorable or unfavorable.
Prepare flexible budgets based on actual activity levels.
Analyze the financial performance of a company through its activity variances.
Understand the impact of cost drivers (such as student numbers, course count, guests, jeeps, etc.) on budgeting.

Definitions:

Overlearning

The practice of continuing to study or practice beyond the point of initial mastery, improving retention and recall of information.

Counterproductive

Activities or behaviors that hinder the attainment of a goal rather than assisting in its achievement.

Verbatim

Word for word; in exactly the same words as were originally used.

Anticipate

To look forward to or expect a future event or outcome, often making preparations in advance.

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