...Toronto, Ontario M1K 5G4. Or you can visit our Internet site at www.nelson.com. ALL RIGHTS RESERVED. No part of this work covered by the copyright hereon may be reproduced or used in any form or by any means—graphic, electronic, or mechanical, including photocopying, recording, taping, web distribution or information storage and retrieval systems—without the written permission of the publisher. We wish to extend our gratitude to Ross Meacher for his immaculate attention to detail in the technical editing of this solutions manual. Table of Contents PART I PLANNING FOR THE TRIP Accounting Communication – An Introduction......................... 1 Financial Statements and the Annual Report .......................... 22 CHAPTER 1 CHAPTER 2 PART II GETTING BASIC TRAINING Processing Accounting Information ......................................... 40 Accrual Accounting, Adjusting Entries, and Accounting Cycle ...................................................................................... 74 CHAPTER 3 CHAPTER 4 PART III TOURING THE INCOME STATEMENT CHAPTER 5 CHAPTER 6 PART IV Income Measurement and the Income Statement................... 115 Inventories and Cost of Goods Sold........................................ 130 TOURING THE BALANCE SHEET Liquid Assets and Internal Control........................................... 154 Capital Assets: Property, Plant, and Equipment, Natural Resources, and Intangibles .................................................... 175 Current...
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...The most influential person in my life has often stated that “taking risks and overcoming obstacles promotes important discoveries in your life and work.” The most important experience in my life sought me out. It happened to me; I didn’t cause it. However, I am so grateful for that experience because it has changed me in a magnificent way. I have discovered many things about myself as well as others that have benefited my maturity. As I sat at the dining room table one Tuesday night awaiting dinner, I felt as though my world was starting to crash down around me. School, work, friends, and just life in general were stressing me out, not to mention thoughts of the future. I was suddenly faced with the most devastating news of my life; or so I thought. My mother has always been my most adamant supporter but as she sat there, telling me that I would have to pay for my college tuition, I couldn’t help but feel nothing less of hatred for her. The lack of my parents’ financial support has motivated me to prove that I can and will achieve my dreams. As a result of this experience, I am currently in school while holding two jobs at the same time which takes a great deal of responsibility and a considerable amount of time. Working two jobs and staying in school is not exactly what I call fun. However, it is worth the trouble knowing that I get a lesson about responsibility out of it. All this hard work has taught me how to be responsible. I can use this example now and put it into use...
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...How would you describe yourself as a human being? I’m honest, responsible, and dedicated. What are the reasons for your interests? Analyze your childhood. How were your interests shaped from your upbringing? I was growing up spending most of time in my mother’s small clinic. Mother alone diagnost symptoms and prescribe medication for the patient. when I was finally older enough to help mother in her clinic, she was thrilled to have me as a little helper. I’ve witness a lot of pain and suffer. I’ve seen the terminal cancer patient lying there in pain, begging to die. I’ve heard the scream of women give birth to a child. I’ve seen mothers crying hysterically because her child is severely injured. I have always wished that I could help them. My father had type 1 diabetic. He was my long term patient until I came to US in 1999. Mother taught me how to give insulin injection to my father. And monitoring father’s diet. Father past away 2004. Please tell us about your career goals and any plans you may have for graduate study. I wish to become a pharmacist specialized in diabetic. Most common type 2 diabetic is a chronic disease that can be cure with cautiously monitoring and adjusting diet plus exercise. Who was the most influential person in your life? How did this person make you want to become better? That is certainly my mother. I admired her; she’s a hard working woman with a kindest heart. Mother works more than 10 hours day, 7 days a week. she...
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...康复治疗的运动学基础 江钟立 2008年 运动学是研究人体活动的科学，所涉及的基础内容主要包括生物力学和生理学。生物力学是应用力学的原理来分析人体运动规律的科学，运动生理学则是研究运动中人体主要系统和脏器功能生理效应规律的科学，两者均是康复治疗学的重要理论基础。正确认识各运动器官的力学特性及其在运动中的相互作用和生理功能，对创伤和疾病的预防、治疗和康复都极为重要。 一、运动力学基础 （一）人体生物力学的概念 1、人体力的种类 力学是研究物体间相互作用的力与物体发生位移（运动）之间关系的物理学分支。自然界常见的力有重力、引力、压力等，这些力作用于物体使之发生位置或状态的改变，物体之间发生位置变化的过程称之为运动。与人体运动有关的力主要有内力和外力两种。 （1）内力 是指人体内部各种组织器官相互作用的力。其中最重要的首先是肌肉收缩所产生的主动拉力，是维持人体姿势和产生运动的动力；其次是各种组织器官的被动阻力，包括肌肉、骨、软骨、关节囊、韧带、筋膜等受压力或拉力作用时对抗变形的阻力，躯体的惯性力和内脏器官间的摩擦力及其固定装置(如腹膜、肠系膜、大血管等)的阻力等。 （2）外力 是指外界环境作用于人体的力，包括重力、器械的阻力、支撑反作用力、摩擦力及流体作用力。各种外力经常被利用来作为运动训练的负荷，这种负荷要求肢体运动的方向和力量与之相适应，因而选择投入工作的肌群及其收缩强度，这是肌力训练的方法学理论基础。 2、人体杠杆 人的躯体运动遵循杠杆原理，各种复杂动作都可分解为一系列的杠杆运动。杠杆包括支点、力点和阻力点。支点到力点的垂直距离为力臂，支点到阻力点的垂直距离为阻力臂。根据杠杆上三个点的不同位置关系，可将杠杆分成三类： （1）第1类杠杆（平衡杠杆） 其支点位于力点与阻力点之间。如头颅与脊柱的连结，支点位于寰枕关节的额状轴上，力点(如斜方肌、肩胛提肌、头夹肌等的作用点)在支点的后方，阻力点(头的重心)位于支点的前方。主要作用是传递动力和保持平衡，支点靠近力点时有增大速度和幅度的作用，支点靠近阻力点时有省力的作用。 （2）第2类杠杆（省力杠杆） 其阻力点位于力点和支点的之间。如站立位提踵时，以跖趾关节为支点，小腿三头肌以粗大的跟腱附着于跟骨上的止点为力点，人体重力通过距骨体形成阻力点，在跗骨与跖骨构成的杠杆中位于支点和力点之间。这类杠杆力臂始终大于阻力臂，可用较小的力来克服较大的阻力，有利于作功。 （3）第3类杠杆（速度杠杆） 其力点位于阻力点和支点的之间。如肱二头肌屈起前臂的动作，支点在肘关节中心，力点(肱二头肌在桡骨粗隆上的止点)在支点和阻力点(手及所持重物的重心)的中间。此类杠杆因为力臂始终小于阻力臂，力必须大于阻力才能引起运动，不省力，但可以获得较大的运动速度。人体活动大部分是速度杠杆。 （二）运动平面和运动轴 记述人体运动通常采用基本姿势位，将人体运动的方向用三个相互垂直的平面和轴来表示。 1、基本姿势位 （1）基本姿势位 是人体运动的始发姿势。身体直立，面向前，双目平视，双足并立，足尖向前，双手下垂于身体两侧，掌心贴于体侧。 （2）解剖学体位 是阐述人体各部位结构位置关系时采用的体位。身体直立，双眼向前平视，两脚跟靠拢，足尖向前，两上肢垂于躯干两侧，手掌向前。 2、基本运动平面 人体可分为三个基本运动平面，即矢状面、额状面和水平面，相互间呈垂直状。矢状面是...
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...An Influential Person Maneashia Lane English 121 Adam Deutsch February 09, 2015 Introduction Today I would like to introduce you to the most influential person in my life. Her name is Carla Simmons. She is my 41 year sister from Talladega, Al. According to her, growing up she never had a plan or a blueprint for her life. As a result, she never completed anything she started. Consequently, she accomplished her goals later in life. In 2005 she received her Real Estate license. It was a struggle because she was a single mother of two and worked a full-time job. She worked from 6 A.M-4:30 P.M. She went straight to class after work and didn’t get home until 11 PM. She was tired but she was persistent. In 2014, she received a Bachelor degree in Organizational Management from Historical Talladega College. She is now pursuing an MBA in Organizational Management. She knows when to be serious and when to have fun. She surrounds herself with positive people, makes time for herself, does things she enjoys doing, and she constantly thinks about being successful. She is an optimist at heart and she has a very positive outlook on life. First of all, she taught me how to surround myself with positive people because negative people gripe and complain, and have nothing good to say. And no matter how one tries to convince them, they cannot and will not accept that way of thinking. Keeping a positive attitude can be difficult if your audience is negative people, and they are constantly...
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...Opening a book creates a whole new world of exploration of the imagination. Every turn of the sharp crisp pages leads to a new discovery, an intriguing sense of the mind to where you will never be capable of putting a book down for even a second. As a child there are countless memories I can recollect of learning to read and experiencing that same exact feeling. Many people have been influential in the process of my own literary advancement over the years. Only a few of those people stick out very vividly in my mind, Mrs.Kathy, Mrs.Shannon, and my grandfather Odom. Mrs.Kathy was one of the first individuals to introduce me to reading and it all started with bedtime stories. I can remember crawling into the tall hickory wood sleigh bed in the guest room and bundling up with every stitch of blanket underneath the reading lamp. The eagerness that set in my brain could not wait for Mrs.Kathy to turn the first page and dive into a world of imagination. As she sat down on the edge of the bed she would start reading excerpts out of an old story book. While she was reading I would read along in my mind until I could only hear a faint whisper of her voice following silence as I drifted into a light sleep. Afterwards, I would hear the lamp switch make a clicking sound and the door creak as it came to a shut. Laying there in silence for a few minutes I would roll over, turn the lamp on, pick the old story book back up and read page after page until my hearts content. It was in those moments...
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...Context Prompt: Our relationships with others help us to define who we are. Our identity is what we perceive ourselves to be as well as how others view us. One’s identity is therefore an essential element in defining themselves. For that reason, it is especially important that we are comfortable with our identity. As individuals, people have unique characteristics and personalities as well as belonging to groups that influence such factors as their lives go on. Although great emphasis is put on creating ones identity alone, a number of factors such as ones appearance, society, environment, religion and race can shape our identities thus help us to define who we are. It is also believed that our genetic makeup has a large role in determining who we are. Our identity can be considerably shaped by our appearance. Physical appearance is the first, and often most important, and most lasting impression others get of us. Society will create different assumptions about others based on simple factors such as ones fashion and ones physical qualities. As a result, many will adjust their identities to be accepted by society. For example, people tailoring their personal appearance to fit what they want others to see them as. An individual who dresses very formally is likely to want others to view them as high class or wealthy. Although, factors such as height and skin colour cannot be so easily altered and depends on ones genetics. The effects of appearance on our identity can be...
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...Measuring Speed Introduction: Speed is defined as the rate of change of position or the rate of motion. A rate is the ratio between two different quantities. Motion is described with respect to, or relative to, another object called a reference point or frame of reference. Usually the Earth is considered to be stationary and is often the frame of reference. Speed is a relative quantity that depends upon the frame of reference -- how an object is observed and measured. Average speed is total distance traveled divided by the total time traveled. average speed = total distance or speed = d where d is distance and t is time total time traveled t Another way to measure speed is called instantaneous speed. This type is one of the most common ways we measure speed. Instantaneous speed is the measurement of speed at a particular instant. Without the use of a measuring device called a speedometer, instantaneous speed is almost impossible to measure. When both speed and direction are specified for the motion the term velocity is used. In other words, velocity is speed in a particular direction. A person walking eastward at 1 km/h does not have the same velocity as a person walking northward at 1 km/h, even though their speeds are the same. Two persons also have different velocities if they walk in the same direction at different speeds or if they are turning. Calculating Speed Activity PROCEDURE Part A: Mark off your walking distance...
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...In 1985, after eight consecutive losses, Johnson finally beat Carl Lewis achieving a gold medal, and then 3 years later in the 1988 Olympics Carl Lewis outran Ben Johnson winning a gold medal leaving Johnson to come in 3rd place and achieve bronze. After that Carl Lewis said, “never again shall Johnson beat me”. By the time of the 1987 World Championships, Johnson had won his four previous races with Lewis and had established himself as the best 100 m sprinter. At Rome, Johnson gained instant world fame and confirmed this status when he beat Lewis for the title, setting a new world record of 9.83 seconds as well, beating Calvin Smith's former record by a full tenth of a second. After Rome, Johnson became a lucrative marketing celebrity. According to coach Charlie Francis, after breaking the world record, Johnson earned about $480,000 a month in endorsements. Johnson won both the Lou Marsh Trophy and Lionel Conacher Award, and was named the Associated Press Athlete of the Year for 1987. The enquiry of Ben Johnson being tested positive for drugs began in January 1989 and lasted 91 days. 122 were called to the court case, which included athletes, doctors, coaches, sport administrators and government officials; Johnson finally admitted to taking drugs and told the truth in the court. Johnson was stripped of all of his titles and medals and was banned from competing for 2 years. Johnson claimed his reason for taking drugs was to be able to keep up with the other athletes. IN 1991...
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...Leadership Basics Defined Morris E. Shepherd Jr. Columbia Southern University Introduction Leadership is defined by the Military as: The process of influencing others to accomplish the mission by providing purpose, direction, and motivation. Many of the most influential people in history have served time within their countries military and have gone on to become influential leaders of their country, such as: Napoleon Bonaparte, George Washington, and Alexander the Great. By taking an example of how the military has produced countless leaders many companies can use this example to help create both a positive and productive working environment. Today many of the larger fortune 500 corporations require their executive staff members to read the book The Art of War by the Author Sun Tzu. Although this book is primarily a strategic military manual it clearly amalgamates military strategy and leadership principles in order to successfully win a war or in modern times to be a financial success. Key factors that can determine a successful leadership environment Organization is a key element in being successful. When ideas are properly thought out and planned things will always flow smoothly. While it may or may not seem plausible, organization is a very important factor in being successful. For example, whenever an important project is due whether it is for school or work, the first thing that a person would...
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...Book Review Augustine as Mentor: A Model for Preparing Spiritual Leaders Liberty University CHHI520- Church History Robert Olsen Edward L. Smither's book entitled Augustine as Mentor: A Model for Preparing Spiritual Leader's was a very eye-opening and very interesting read. The book itself is not just about Augustine himself as a mentor, but it's really somewhat of a user guide on some of the finer points that any leader/mentor (especially in Ministry) can use on their journey in Ministry; it's written almost like a "how to" manual. As far as how the book is written, there's ground work on mentoring in general that's laid and it mixes in some "insights" on Augustine that will be further mentioned as the book progresses. As a matter of fact, it's not until the third chapter where the story really begins on the background and history of Augustine's life and ministry. Through the first chapter, Mr. Smither really goes over the eight main characteristics of mentoring that many spiritual leaders in years past have used (Smither, 13). Those eight are the group, the mentor as disciple, selection, the mentor-disciple relationship, sound teaching, modeling and involving in ministry, releasing to ministry and resourcing leaders. From there they look at several different people who used a very similar style from those who are more "known" (such as Paul and Jesus), to those who aren't like Bishop Basil and the clergy that had he...
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...Class: Business and Social Responsibility Professor: Pete Macky Andrew Carnegie Andrew Carnegie was arguably one of the richest men in America. From his companies emerged the steel to build the infrastructures such as railroads, bridges, automobiles, and ships that would build a nation in need of direction. He played a major role in the transformation into the Industrial Revolution, producing the steels to make machinery and transportation possible. Carnegie built his empire from cost control, low prices, low profits, and high volume to make himself the richest man in the world. Some people call him a villain, some people call him a hero? So, was Carnegie really a business hero in American history? Andrew Carnegie was born in a very poor family from Scotland. His first job was at the age of thirteen; he was working as a bobbin boy in a cotton mill. It was his second job in which he was able to learn many important structures of business. Working most of the day, he never had time to go to school like other kids. Therefore, he went to the library to study whenever he has time. He later was hired by Thomas A.Scott to work as a private secretary and a personal telegrapher. When the Civil War came, he was the right hand man of Scott, who was the supervisor of military transportation for the North back then. Working as Scott’s right hand man, Carnegie was able to gain experience in the railroad industry. After the Civil War, Carnegie took Scott’s former position as superintendent...
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...Future Trends Charmaine Saint Surin OI/466 June 6, 2016 Fred Greifenstein Future Trends According to Webster.com dictionary, a trend is usually known as something undergoing change or is developing into something or going into a general or specific direction. Innovation is about timing, but there is not a theory behind it. It includes processes and new ideas and then they are converted into new useful products. It creates value for customers who pay for it. Disruptive Innovation is an all-out risk taker, creating new markets with more practical approaches towards buyer's purchasing power. What we know is that innovation does not have an end, it's the fact that what we want and what we need continues to change. Innovation is not the goal but everything we do to get to that point. I think collaboration within innovation is an revolving trend. This is the concept of an open source. With the internet age, there are so many people connected worldwide, so there is the fact of collaboration. It creates alternatives for companies who which are smaller to have the ability to remain small and agile. If that is the choice, it also allows those less ended businesses to be a part of the larger agenda in innovation. Innovation is a connected function of communities. It seems like we are all trying to come up with new solutions that capture the technologies we encompass and maybe even working with alternatives reworking those technologies. An example of this is universities...
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...Puma SE (officially branded as PUMA) is a major German multinational company that produces athletic and casual footwear, as well as sportswear, headquartered in Herzogenaurach, Bavaria, Germany. The company was formed in 1924 as Gebrüder Dassler Schuhfabrik by Adolf and Rudolf Dassler. The relationship between the two brothers deteriorated until the two agreed to split in 1948, forming two separate entities, Adidas and Puma. Both companies are currently based in Herzogenaurach, Germany. Puma makes football boots and has sponsored a number of footballers, including Pelé, Eusébio, Johan Cruyff, Diego Maradona, Lothar Matthäus, Kenny Dalglish, Thierry Henry, Robert Pires, Adam Lallana, Radamel Falcao, Sergio Agüero, Cesc Fàbregas, Olivier Giroud, Marco Reus, Marco Verratti, Gianluigi Buffon, Mario Balotelli and Diego Godin. Puma is the sponsor of the Jamaican track athlete Usain Bolt. The first endorser for Asian Region is Luhan (singer), a Chinese actor and singer. In the United States, the company is known for the suede basketball shoe it introduced in 1968, which eventually bore the name of New York Knicks basketball star Walt "Clyde" Frazier, and for its endorsement partnership with Joe Namath. Following the split from his brother, Rudolf Dassler originally registered the new-established company as Ruda, but later changed to Puma.[3] Puma's earliest logo consisted of a square and beast jumping through a D, which was registered, along with the company's name, in 1948. Puma's...
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...Questions for Bio 1. Where are you from and where were you born? 2. Did you go to college, If so what did you study? 3. What is your name? 4. Any tough experiences growing up? 5. Who were your musical influences as a kid? 6. How did you get started with music? 7. What was the 1st band or group you were in? 8. How were you able to achieve success within the music industry? 9. How is your music different compared to other artists? 10. Did you have an unusual job while growing up? 11. Did you have any life changing events that happened to you as you were growing up and that made you get focused more on music? 12. What awards or achievements have you won and accomplished? 13. Where have you toured to do shows? (States and Countries) 14. What awards shows have you been in? 15. Any hobbies besides from music? (Sports, acting, etc) 16. Any other passions besides music? 17. What are your goals for the future? 18. What are some of your goals in the music industry? 19. Name of mixtapes or CD’s? 20. Who is your management company and people behind you now on your musically projects? 21. Who are some of the most influential people you have worked with in the industry? (producers, artist etc.) 22. Do you have any mottos or sayings that you go by? 23. Any other interesting facts that you would like people to...
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