...| Hospitality and Restaurant Management As an In-Demand Course: | A Survey Study | | Peter Jay Obillo | 10/1/2013 | | CHAPTER I THE PROBLEM Background of the Study In the annual rate of enrollees at Panpacific University North Philippines, The College of Hotel and Restaurant Management takes the place of one of the courses that has a high percentage of enrollments every year in the other courses offered. This result shows that many students are giving interest of taking up Hotel and Restaurant Management course. Hospitality Management is one of the courses that is in-demand in the Philippines and all around the world. The program has a very broad scope of subject and skills to be learned, it may come in many names; these are food and beverage, hospitality management, and travel and tourism business, cruise line and maritime. Here are some factors why Hotel and Restaurant Management course is in-Demand: 1.)Wide Range of Opportunities- Hospitality Industry is very huge. You can find different Hospitality companies anywhere in the globe. Because of this you will Have Unlimited opportunities for your career. You can choose to work in your local or find jobs abroad. 2.)Different Career Path- Graduates who study Hotel and Restaurant Management choose a career based on their expertise or shift to another field related to Hospitality Management. You can be a Restaurant Manager, Hotel Manager or any career that is related in hospitality industry. 3.)High...
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...Chapter 06 Individual Deductions SOLUTIONS MANUAL Discussion Questions 1. [LO 1] It has been suggested that tax policy favors deductions for AGI compared to itemized deductions. Describe two ways in which deductions for AGI are treated more favorably than itemized deductions. Itemized deductions must exceed the standard deduction before taxpayers receive any tax benefit from the deductions (this is equivalent to an overall floor limit). In contrast, business deductions that are deductible for AGI (above the line) reduce taxable income without being subject to an overall floor limit. Also, itemized deductions are subject to many mechanical limitations including ceilings, floors, and phase-outs whereas business deductions are generally not subject to these limits (there are limits on certain specific deductions, but this will be described in greater detail in chapter 8). 2. [LO 1] How is a business activity distinguished from an investment activity? Why is this distinction important for the purpose of calculating federal income taxes? Both business and investment activities are motivated primarily by profit intent, but they can be distinguished by the level of profit-seeking activity. A business activity is commonly described as a sustained, continuous, high level of profit-seeking activity, whereas investment activities don’t require a high level of involvement. The distinction can be important for the location of deductions, because business deductions...
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...Chapter 06 Individual Deductions SOLUTIONS MANUAL Discussion Questions 1. [LO 1] It has been suggested that tax policy favors deductions for AGI compared to itemized deductions. Describe two ways in which deductions for AGI are treated more favorably than itemized deductions. Itemized deductions must exceed the standard deduction before taxpayers receive any tax benefit from the deductions (this is equivalent to an overall floor limit). In contrast, business deductions that are deductible for AGI (above the line) reduce taxable income without being subject to an overall floor limit. Also, itemized deductions are subject to many mechanical limitations including ceilings, floors, and phase-outs whereas business deductions are generally not subject to these limits (there are limits on certain specific deductions, but this will be described in greater detail in chapter 8). 2. [LO 1] How is a business activity distinguished from an investment activity? Why is this distinction important for the purpose of calculating federal income taxes? Both business and investment activities are motivated primarily by profit intent, but they can be distinguished by the level of profit-seeking activity. A business activity is commonly described as a sustained, continuous, high level of profit-seeking activity, whereas investment activities don’t require a high level of involvement. The distinction can be important for the location of deductions, because business deductions...
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...Doing Business in South Korea important disclaimer No person should act or rely upon any matter on information contained in or implied in this publication without first obtaining advice from a qualified adviser that relates specifically to their particular circumstances. This publication should not be regarded as offering a complete explanation of the taxation matters referred to. The publishers and the authors are not responsible for the results either of any actions taken on the basis of information in this publication, nor for any error in or omission from this publication. The publishers and the authors expressly disclaim all and any liability and responsibility to any person, who acts or fails to act as a consequence of reliance upon the whole or any part of the contents of this publication. Contents Chapter 1 – Introduction • Geography • Climate • • • • • • • • • • • 6 6 6 6 7 7 8 8 9 9 10 10 11 ¡ ¢ Language and Currency Legal System Advantages of Investing in Korea Constitution Economy Import Controls Major Exports and Imports Communications Finance Government Policy on Foreign Investment in Korea Exchange Controls Chapter 2–Business Forms Available to Foreign Investment • • • • • • 13 £ ¢ £ ¢ Local Corporation Establishment Private Business Registration Establishment of a Foreign Company's Domestic Branch Directors Registration requirements and filing procedures for public securities Shareholdings by non-residents Chapter 3 – Accounting ...
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...Finding and Evaluating the Opportunity: Is It Real and Large Enough? E xc e r p t e d fro m Entrepreneur’s Toolkit: Tools and Techniques to Launch and Grow Your Business Harvard Business School Press Boston, Massachusetts ISBN-10: 1-4221-0527-X ISBN-13: 978-1-4221-0527-6 5276BC Copyright 2006 Harvard Business School Publishing Corporation All rights reserved Printed in the United States of America This chapter was originally published as chapter 2 of Entrepreneur’s Toolkit, copyright 2005 Harvard Business School Publishing Corporation. No part of this publication may be reproduced, stored in or introduced into a retrieval system, or transmitted, in any form, or by any means (electronic, mechanical, photocopying, recording, or otherwise), without the prior permission of the publisher. Requests for permission should be directed to permissions@hbsp.harvard.edu, or mailed to Permissions, Harvard Business School Publishing, 60 Harvard Way, Boston, Massachusetts 02163. You can purchase Harvard Business School Press books at booksellers worldwide. You can order Harvard Business School Press books and book chapters online at www.HBSPress.org, or by calling 888-500-1016 or, outside the U.S. and Canada, 617-783-7410. 2 Finding and Evaluating the Opportunity Is It Real and Large Enough? Key Topics Covered in This Chapter • five characteristics of a genuine business opportunity • • where to look for profitable opportunities the process...
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...Financial Disclosure Management by Nonprofit Organizations1 Ranjani Krishnan, Michelle H. Yetman, Robert J. Yetman* Eli Broad College of Business, Michigan State University, East Lansing, MI 48824. Tippie College of Business, The University of Iowa, Iowa City, IA 52240 ______________________________________________________________________________ Abstract This paper examines how nonprofit organizations respond to incentives to manage their publicly available financial information. Prior research identifies two operating ratios donors commonly use to evaluate the efficiency and effectiveness of nonprofits (i.e., the program service ratio, defined as the fraction of total expenses committed to advancing the charitable mission of the organization, and the fundraising ratio, defined as the ratio of fundraising expenses to donations revenue). Nonprofit managers have an incentive to over-report the expenses classified as program services and under-report the expenses classified as administrative and fundraising in order to improve these ratios. We examine whether nonprofits respond to these incentives, and we find evidence consistent with opportunistic cost shifting to improve the program service and fundraising ratios. Additional analysis finds that smaller nonprofits that are more reliant on donations revenue manipulate their operating ratios to a greater extent. JEL classification: M4; L3 Key words: Nonprofit organizations, earnings management, disclosure, hospitals. __...
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...500 extraordinary islands G R E E N L A N D Beaufort Sea Baffin Bay vi Da i tra sS t a nm De it Stra rk Hudson Bay Gulf of Alaska Vancouver Portland C A N A D A Calgary Winnipeg Newfoundland Quebec Minneapolis UNITED STATES San Francisco Los Angeles San Diego Phoenix Dallas Ottawa Montreal ChicagoDetroitToronto Boston New York OF AMERICA Philadelphia Washington DC St. Louis Atlanta New Orleans Houston Monterrey NORTH AT L A N T I C OCEAN MEXICO Guadalajara Mexico City Gulf of Mexico Miami Havana CUBA GUATEMALA HONDURAS b e a n Sea EL SALVADOR NICARAGUA Managua BAHAMAS DOMINICAN REPUBLIC JAMAICA San Juan HAITI BELIZE C a r PUERTO RICO ib TRINIDAD & Caracas N TOBAGO A COSTA RICA IA M PANAMA VENEZUELA UYANRINA H GU C U G Medellín A PAC I F I C OCEAN Galapagos Islands COLOMBIA ECUADOR Bogotá Cali S FR EN Belém Recife Lima BR A Z I L PERU La Paz Brasélia Salvador Belo Horizonte Rio de Janeiro ~ Sao Paulo BOLIVIA PARAGUAY CHILE Cordoba Santiago Pôrto Alegre URUGUAY Montevideo Buenos Aires ARGENTINA FALKLAND/MALVINAS ISLANDS South Georgia extraordinary islands 1st Edition 500 By Julie Duchaine, Holly Hughes, Alexis Lipsitz Flippin, and Sylvie Murphy Contents Chapter 1 Beachcomber Islands . . . . . . . . . . . . . . . 1 Aquatic Playgrounds 2 Island Hopping the Turks & Caicos: Barefoot Luxury 12 Life’s a Beach 14 Unvarnished & Unspoiled 21 Sailing...
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...John Fitzgerald "Jack" Kennedy (May 29, 1917 – November 22, 1963), commonly known by his initials JFK, was an American politician who served as the 35th President of the United States from January 1961 until he was assassinated in November 1963. After military service as commander of Motor Torpedo Boats PT-109 and PT-59 during World War II in the South Pacific, Kennedy represented Massachusetts's 11th congressional district in the U.S. House of Representatives from 1947 to 1953 as a Democrat. Thereafter, he served in the U.S. Senate from 1953 until 1960. Kennedy defeated vice president and Republican candidate Richard Nixon in the 1960 U.S. presidential election. At age 43, he was the youngest to have been elected to the office,[2][a] the second-youngest president (after Theodore Roosevelt), and the first person born in the 20th century to serve as president.[3] To date, Kennedy has been the only Roman Catholic president and the only president to have won a Pulitzer Prize.[4] Events during his presidency included the Bay of Pigs Invasion, the Cuban Missile Crisis, the Space Race—by initiating Project Apollo (which would culminate in the moon landing), the building of the Berlin Wall, the African-American Civil Rights Movement, and increased U.S. involvement in the Vietnam War. Kennedy was assassinated in Dallas, Texas on November 22, 1963. Lee Harvey Oswald was arrested that afternoon and charged with the crime that night. Jack Ruby shot and killed Oswald two days later...
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...CONNECT FEATURES Interactive Applications Interactive Applications offer a variety of automatically graded exercises that require students to apply key concepts. Whether the assignment includes a click and drag, video case, or decision generator, these applications provide instant feedback and progress tracking for students and detailed results for the instructor. Case Exercises The Connect platform also includes author-developed case exercises for all 12 cases in this edition that require students to work through answers to assignment questions for each case. These exercises have multiple components and can include: calculating assorted financial ratios to assess a company’s financial performance and balance sheet strength, identifying a company’s strategy, doing five-forces and driving-forces analysis, doing a SWOT analysis, and recommending actions to improve company performance. The content of these case exercises is tailored to match the circumstances presented in each case, calling upon students to do whatever strategic thinking and strategic analysis is called for to arrive at a pragmatic, analysis-based action recommendation for improving company performance. eBook Connect Plus includes a media-rich eBook that allows you to share your notes with your students. Your students can insert and review their own notes, highlight the text, search for specific information, and interact with media resources. Using an eBook with Connect Plus gives your...
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...http://www.nckvietnam.com Understanding the Global Spa Industry http://www.nckvietnam.com This page intentionally left blank http://www.nckvietnam.com Understanding the Global Spa Industry: Spa Management Marc Cohen and Gerard Bodeker AMSTERDAM • BOSTON • HEIDELBERG • LONDON • NEWYORK • OXFORD • PARIS • SAN DIEGO • SAN FRANCISCO • SINGAPORE • SYDNEY • TOKYO Butterworth-Heinemann is an imprint of Elsevier http://www.nckvietnam.com Butterworth-Heinemann is an imprint of Elsevier Linacre House, Jordan Hill, Oxford OX2 8DP, UK 30 Corporate Drive, Suite 400, Burlington, MA01803, USA First edition 2008 Copyright © 2008 Elsevier Ltd. All rights reserved No part of this publication may be reproduced, stored in a retrieval system or transmitted in any form or by any means electronic, mechanical, photocopying, recording or otherwise without the prior written permission of the publisher Permissions may be sought directly from Elsevier’s Science & Technology Rights Department in Oxford, UK: phone ( 44) (0) 1865 843830; fax ( 44) (0) 1865 853333; email: permissions@elsevier.com. Alternatively you can submit your request online by visiting the Elsevier web site at http:/ /elsevier.com/locate/permissions, and selecting Obtaining permission to use Elsevier material Notice No responsibility is assumed by the publisher for any injury and/or damage to persons or property as a matter of products liability, negligence or otherwise, or from any use or operation of any...
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...A**HOLE'S GUIDE DAN I N D A N T E AND KARL MARKS ST. MARTIN'S GRIFFIN N EW Y O R K A**HOLE'S GUIDE THE COMPLETE A**HOLE's GUIDE TO HANDLING CHICKS. C o p y r i g h t © 2 0 0 3 by Dan Indante and Karl Marks. All rights reserved. Printed in the United States of America. No part of this book may be used or reproduced in any manner whatsoever without written permission except in the case of brief quotations embodied in critical articles or reviews. For information, address St. Martin's Press, 175 Fifth Avenue, New York, N.Y. 10010. www.stmartins.com Library of Congress Cataloging-in-Publication Data Indante, Dan. The complete a**hole's guide to handling chicks / Dan Indante and Karl Marks. p . cm. ISBN 0-312-31084-6 1. Man-woman relationships. 2. Interpersonal relations. I. Tide: Complete a**hole's guide to handling chicks. II. Marks, Karl. III. Title. HQ801.M37135 307-dc21 2003 2002045213 10 9 8 CONTENTS Introduction: Chicks, What the Fuck? Fifty Tips on Being a Better Asshole ix xiii 1. From Birth to Beating Off The Birth of an Asshole The Purest Form of Asshole Gimme My Toy, You Bitch! Crossing the Dance Floor How Do I Get Her? The Beginning of the End Roughing Up the Suspect 1 1 1 2 3 4 6 2. High School Welcome Mat Firsts The Back-Seat Boogie Chicks Are the Enemy Watch Your Back—Your Friends Won't 8 8 9 15 16 20 vi C O N T E N T S Pecking Order Your First Pincushion So You're Looking to Get Laid High School Final...
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...Michael Jackson fact file: Michael Joseph Jackson was born August 29, 1958 – June 25, 2009 was an American singer, songwriter, record producer, dancer, and actor. Called the king of pop his contributions to music and dance, along with his publicized personal life, made him a global figure in popular culture for over four decades. Michael Jackson has his own websites so his fans could check out his songs and updates also honour his music. Michael Jackson did his autobiography in a book and was published in February 1 in 1988. Five months after the release of Jackson’s 1987 Bad album, and named after Jackson’s signature dance move, the moonwalk. Michael Jackson was 58 when he died. Dubbed the "King of Pop," singer-songwriter Michael Jackson was born in Gary, Indiana. As a child, he performed as the lead singer of the Jackson family's popular Motown group, the Jackson 5. No single artist – indeed, no movement or force – has eclipsed what Michael Jackson accomplished in the first years of his adult solo career. Jackson changed the balance in the pop world in a way that nobody has since. He forced rock & roll and the mainstream press to acknowledge that the biggest pop star in the world could be young and black, and in doing so he broke down more barriers than anybody. But he is also among the best proofs in living memory of poet William Carlos Williams' famous verse: "The pure products of America/go crazy." When Jackson died on June 25th, 2009, of apparent cardiac arrest...
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...GLENCOE LANGUAGE ARTS Grammar and Language Workbook G RADE 9 Glencoe/McGraw-Hill Copyright © by The McGraw-Hill Companies, Inc. All rights reserved. Except as permitted under the United States Copyright Act of 1976, no part of this publication may be reproduced or distributed in any form or means, or stored in a database or retrieval system, without the prior written permission of the publisher. Send all inquiries to: Glencoe/McGraw-Hill 936 Eastwind Drive Westerville, Ohio 43081 ISBN 0-02-818294-4 Printed in the United States of America 1 2 3 4 5 6 7 8 9 10 024 03 02 01 00 99 Contents Handbook of Definitions and Rules .........................1 Troubleshooter ........................................................21 Part 1 Grammar ......................................................45 Unit 1 Parts of Speech 1.1 Nouns: Singular, Plural, and Collective ....47 1.2 Nouns: Proper and Common; Concrete and Abstract.................................49 1.3 Pronouns: Personal and Possessive; Reflexive and Intensive...............................51 1.4 Pronouns: Interrogative and Relative; Demonstrative and Indefinite .....................53 1.5 Verbs: Action (Transitive/Intransitive) ......55 1.6 Verbs: Linking .............................................57 1.7 Verb Phrases ................................................59 1.8 Adjectives ....................................................61 1.9 Adverbs........................................................63 1.10 Prepositions...
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...Loading... Animals In The News Weird News Things You Can't Do Naked Paranormal Smarter Ideas More Log in Create Account August 24, 2012 weird-news The Internet Newspaper: News, Blogs, Video, Community Edition: U.S. FRONT PAGE Politics Ann Romney's Heartbreaking Loss 7k Why Do Fox News Female Anchors Wear So Much Makeup? 4k Mitt Romney Makes Birth Certificate Joke 31k Leaked Documents Link Romney Money To Some Shady Business 24k Paul Ryan Weighs In On Chick-Fil-A's 'Free Speech Rights' 4k Go to Politics More in Politics Pollster 2012 Blog Speculatron Off The Bus Election Dashboard You might also like World Green Black Voices Latino Voices Gay Voices Business Target Hides Horrible Truth From Customers 2k 10 Things You Should Never Pay For 200 Leaked Documents Link Romney Money To Some Shady Business 24k Romney Will Be President, CU Professors' Model Predicts 27k Texas Judge: Obama Reelection Could Lead To 'Civil War' 13k Go to Business More in Business Small Business Money You might also like World Tech Media Arts Sports Weird News Crime Crime BREAKING: Gunman Shoots 5 Outside Empire State Building 16k Child-Welfare Agency...
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...A WALK TO REMEMBER Screenplay by Karen Janszen Based on the novel by Nicholas Sparks No portion of this script may be performed, reproduced, or used by any means, or quoted or published in any medium without the prior written consent of Warner Bros. July 27, 2000 WARNER BROS. © 2000 4000 Warner Boulevard WARNER BROS. Burbank, California 91522 All Rights ReservedBLACK A young man's V.O.: ADULT LANDON (V.O.) I was born in Beaufort, North Carolina. A place where the air always smells of pine and salt and sea. The voice is gentle. Slightly Southern in inflection. A young doctor's soothing manner. FADE IN: EXT. COASTAL NORTH CAROLINA (DECEMBER) (PRESENT) A vast view of the coastline in winter -- beaches, rivers, sea marshes, inlets -- ebbing and flowing. ADULT LANDON (V.O.) For many, days and nights are spent fishing Pamlico Sound or crabbing the Neuse River. The CAMERA FINDS a small coastal town, edged by a harbor on which fishermen toil. EXT. BEAUFORT, NORTH CAROLINA - MORNING (DECEMBER) The CAMERA, MOVING inland, CROSSES OVER modest houses decked with plastic rooftop Santas... ADULT LANDON (V.O.) While the ocean may be the focus of daily labor, churches have always tried to be the focus of life. And MOVES UPHILL TO... EXT. MAIN STREET Where fake snow is sprayed on store windows. The CAMERA CONTINUES TO the far side of Main Street -- with its stately homes with big lawns, flower beds, and tasteful Christmas garlands...
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