Accounting for and providing management with informa-tion about idle time and idle capacity1 was a subject that occu-pied cost accountants primarily in the first half of this century.Garnerâs (1976) review of the literature from 1900 to 1925 showed that the topic appeared frequently and regularly.his paper resurrects historical discussions of idle capacity. The objective is twofold, first to demonstrate the sophistication and innovation of early writers emphasizing why they thought the topic important, and second to explore some theories about why this interest dissipated within the accounting literature.
Yes, Canada has more land area than the US by a significant margin. Russia, Canada, China and U.S. Is the ranking--this includes Alaska. However, it s also probably fair to say that the U.S. Has more habitable land area as much of Northern Canada has extremely cold temperatures and no roads or other access aside from airstrips, similar to
Canada is a big country, the second largest in the world behind only Russia. But most of its 35 million people live in a very small area. To see how small, follow the series of maps below. Where do Canadaâs people live? (size = population) This is a cartogram, a map in which the area of each region is substituted with some mapping variable, population in this case. Said another way, the size of each region corresponds to the number of people who live there. Canada gets deformed to the point itâs completely unrecognizable (for comparison, see these cartograms of the U.S. and the U.K.). The bulk of the cartogramâs area, and therefore Canadaâs population, is in the bulge on the right. And that bulge is predominantly made up of just three light-colored regions and their immediate surroundings: Toronto, Montreal, and Ottawa, Canadaâs 1st, 2nd, and 4th most populous metro areas respectively.