...assets 361.4 sales 987 spon liabilities 161.4 change in sales 413.2 net profit margin 0.0348 retained earnings net income 34.3 1) sales in year t+1 1400.2 2) a) 70.62 0.2026 n b) 0.048 413.2 change in sales c) 1467.64 1538.32 1612.41 0.269 b 0.0348 net profit margin 3) a) 36.36% 1400.2 sales in year t+1 b) 36.73% c) 31.81% total equity 200.8 roe 0.171 4) a) 28.596 re/ni 0.269 b) 123.7 wo change w/change diff 5) sales 5%+ 1400.2 1470.21 -70.01 bad debt exp 18.2 102.91 -84.7147 discount taken 0 26.46378 -26.46378 net sales 1382 1393.75908 -11.75908 variable cost 1050.2 1102.6575 -52.4575 fixed cost 252 252 0 earnings b. tax 79.8 39.10158 40.69842 taxes (40%) 31.9 15.640632 16.259368 net income 47.9 23.460948 24.439052 capital cost 35 2.81531376 32.18468624 gain 12.9 20.64563424 10.08468624 6) a) b) sales 5%+ 1778.3 bad debt exp 124.481 discount taken 32.0094 net sales 1685.8284 variable cost 1333.725 fixed cost 252 earnings b. tax 100.1034 taxes (40%) 40.04136 net income 60.06204 capital cost 7.2074448 gain 52.8545952 7) A) stricter credit standards will cause other firms to follow and force the payments to be made across the boards. B) 8) Stanley shoud continue without the...
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...but also that it was connected to the triangle in some way, a theory he proposed in his bestselling 1974 book “The Bermuda Triangle”. The mystery has since been promoted in thousands of books, magazines, television shows, and websites. Also known as the Devil’s Triangle, the Bermuda Triangle consists of a region in the western part of the North Atlantic Ocean, and is defined by points in Bermuda, Florida and Puerto Rico. It stretches across less than a thousand miles on any one side.The abnormalities on the sea were first noted in 1950 by Edward Jones in the daily newspaper Miami Herald published in Florida. However the mystery starting catching wide-scale attention in 1952 when George Sand wrote in Fate magazine about incidents like Flight-19, a training flight of five torpedo bomber planes, all of which went missing during a routine training session in 1945 and never returned. A vaguely defined expanse of the Atlantic Ocean triangulated between Puerto Rico, Florida and Bermuda has enjoyed a rather sinister though perhaps largely unearned reputation for decades. Dubbed the Bermuda Triangle, this area has been linked to a number of disappearances dating back to 1945, when a squadron of five US Navy aircraft on a training mission vanished without a trace. People have always known there was something was something up with that place because when Columbus sailed he reported seeing strange lights and in one instant he reported seeing a huge red flaming fireball type of thing falling...
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...重大历史事件年表 时间 | 重大事件 | | 三大宗教 | 公元前6世纪 | 佛教创立（悉达多、古印度、《大藏经》即三藏经、对中国影响） | 公元1世纪 | 基督教兴起（耶稣、罗马帝国统治下的巴勒斯坦地区、《圣经》） | 392年 | 基督教被正式宣布为罗马帝国的国教 | 7世纪初 | 伊斯兰教创立（阿拉伯半岛、穆罕默德、《古兰经》） | | 古希腊 | 公元前5世纪——公元前4世纪上半叶 | 古希腊的“古典时代”，古希腊城邦制度的全盛时期 | 公元前594年 | 梭伦改革：首开先河 | 雅典民主政治建立过程中的里程碑 | 公元前508年 | 克利斯提尼改革：最终确立 | | 公元前5世纪中叶后 | 雅典民主政治的全盛时代，伯利克里时代（公元前443年-公元前429年） | | 古罗马 | 公元前509年 | 罗马实行共和制，进入罗马共和国时期 | 公元前27年 | 以屋大维被授予“奥古斯都”称号为标志进入帝国时代 | 2世纪初 | 罗马成为括欧、亚、非洲的环地中海的大帝国 | 395年 | 分裂为西罗马帝国、东罗马帝国（拜占庭帝国） | 476年 | 西罗马帝国灭亡，西欧古代史结束、中世纪开始 | 共和国时期，公元前451-公元前450年 | 古代罗马第一步成文法《十二铜表法》 | 公元前5世纪后 | 逐渐形成公民法 | 212年卡拉卡拉皇帝时期宣布授予帝国全体自由民以公民权，逐渐走向统一 | 公元前4世纪后 | 逐渐形成万民法 | | 1453年 | 奥斯曼军队攻陷君士坦丁堡，拜占庭帝国灭亡 | 1457年 | 奥斯曼人迁都君士坦丁堡，后改名为伊斯坦布尔 | | 中世纪西欧（476年——15、16世纪） | 6世纪下半叶 | 西欧封建制度大体产生 | 西欧封建制度的确立进程 | 8世纪 | 采邑改革促进封建制度的发展 | | 11世纪左右 | 西欧封建制度基本确立 | | 11世纪 | 中世纪城市开始复兴 | 1265年 | 英国议会召开标志英国等级君主制初步形成 | 1302年 | 法国三级会议召开标志法国等级君主制初步形成 | 11世纪末始 | 大学开始兴起 | | 中国古代：史前——清朝前期 | 距今1万年前后新石器时代 | 原始农耕起源，有采集、渔猎时代进入农业时代；早期农业特点为稻作农业（水稻）与旱地农业（粟）同时出现、南北并立 | 公元前21世纪 | 中国历史上第一个王朝——夏朝建立 | 公元前17世纪 | 商朝建立（第一个有直接文字记载的王朝、信史） | 公元前1046年 | 西周建立（武王灭商、武王伐纣、牧野之战），都城镐 | 公元前770年-公元前221年 | 社会大变革时期、社会转型时期、东周即春秋战国时期、百家争鸣时期 | 公元前770年 | 平王东迁都城至洛邑，东周建立，分为春秋、战国两个时期 | 公元前221年 | 秦国灭六国，建立中国历史上的一个大一统帝国——秦朝，开创的中央集权制成为中国历代王朝政治制度的蓝本 | 公元前209年 | 中国历史上第一次农民起义、秦末农民起义——陈胜、吴广大泽乡起义 | 公元前206年-公元前202年 | 楚（项羽）汉(刘邦)战争（刘邦败项羽） | 公元前202年 | 刘邦即汉高祖建西汉（公元前202年—公元9年），都城长安 | 公元前140年—公元前87年 | 汉武帝刘彻在位，从无为走向有为，西汉王朝达到鼎盛 | 25年 | 刘秀（光武帝）重建汉朝即东汉（25年—220年），都城洛阳...
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...Miguel A. Rodriguez Instructor Advanced Composition ENG 300 June 19, 2013 Music and Lyrics: Ruben Blades (Looking For America) I’m searching for you, America and fear that I will not find you your footprint has been lost in the dark. (Line 4) I’m calling you America but you are not answering me. You have been made to vanish by those who deny truth.(Line 8) Surrounded by shadows we deny all that’s true until there is justice we will never have peace.(Line 12) Living under Dictatorships I search for you and I cannot find you. Your body tortured is nowhere to be found. (Line 16) If one’s dream is everybody’s dream to break the chains and begin our journey Let’s be confident Let’s go ahead, my race, Let’s preserve time for those to come.(Line 24) You’ve been abducted, America Your mouth has been gagged and today it’s our turn to bring you freedom. I’m calling you America our future awaits us and before it dies on us we will find you.(Line 33) I’m searching for you America. I’m calling you America Oh, Oh Fighting for our race and our freedom And we will find you among the darkness, You’ve been vanished by those who’re afraid of your truth. While we search for the truth Searching for our America Mama and papa’s dream And it’s our turn today to set you free. (Line 43)“Looking for America” 2013. Ruben Blades website. June 19, 2013, 05:05 http://www.rubenblades.com/lyrics/?currentPage=5. When listening to the lyrics of...
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...Administración Estratégica Caso: Rogers´ Chocolates Aspectos relevantes sobre el caso Rogers´ Chocolates: Introducción En marzo del 2007, Steve Parkhill iniciaba como Presidente de la compañía Rogers’ Chocolates. La junta de Consejo le había pedido doblar o triplicar el tamaño de la empresa en 10 años. Cada miembro del Consejo y del equipo de gestión tenía una opinión diferente de cómo lograrlo; por lo que Parkhill requería diseñar una estrategia compatible con la cultura de la empresa, para obtener el apoyo del Consejo, la gerencia y los empleados. El mercado de chocolate premium * La tasa de crecimiento de la industria del chocolate en general venia disminuyendo, sin embargo, los fabricantes tradicionales como Hershey y Cadburys se movían hacia el mercado de chocolates premium a través de adquisiciones o alianzas. * En 2006, el mercado de chocolates en Canadá era de 167 millones de dólares y proyectaba crecer 2% cada año. * El mercado de chocolates premium crecía 20% al año, impulsado el envejecimiento de los "baby boomers". * Las ventas en octubre (previas a Navidad) representaban el 25% de las ventas anuales. * 20% de los clientes compraban el 54% de las ventas en 2006. * El margen de utilidad en los chocolates premium era mejor que los chocolates de menor calidad. * Crecía la demanda de chocolates orgánicos y libres de grasas transgénicas. * El chocolate negro incrementaba su demanda debido a sus propiedades antioxidantes...
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...Introduction The two shows, 19 Kids and Counting and the Kardashians are two reality shows that are aired in the United States. Reality shows are meant to show the real side of the celebrities or the people whom the audience admires. They become popular because people believe that the celebrities are showing the true side of their personality in the reality, whereas they are not. Well, this is a heated debate as to whether the real side of the personalities is shown or not, it is out of the scope of this paper to discuss this debate. This paper will only compare and contrast these two reality shows. Discussion 19 kids and counting is a reality show that includes the Duggar family. The family appeared in a number of TLCs and also in the Discovery Health serial which is aired for an hour. In Discovery Health, mostly Michelle’s deliveries were covered. Jim and Michelle and husband and wife and have 19 kids till now. When Michelle gave birth to her first child, she and Jim decided to use contraceptives and take precautions because they didn’t want another child so early. Even after the use of contraceptives, Michelle conceived and gave birth to twins. This is when the couple decided that they would not use contraceptives again and will be happy with God’s will. The Duggar family is religious and says that whatever God will grant them, they will be happy with the same. The reality show is about the life of the Duggars as to how they live together with so many...
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...BUS 223: Principles of Management HBR Business Case Assignment – Holding Fast by John T. Gourville Issued: September 10, 2012 Due: October 19, 2012 NLT 9:00pm in Blackboard Points: This assignment is worth 50 points towards course grade Format: Student papers will be submitted online in Blackboard as a Word document attachment. Your essay must be double-spaced and be at least 3-4 pages in length. Requirement: Students will read the case and provide (as a minimum) responses to the information listed below: 1. A summary of the case (synopsize all the players, the business environment and the major (key) issues in the case). Make sure you leave no stone unturned when identifying all the major players (who are they, what job title, what’s their take on situation, etc.) and issues. But, do not parrot…put in your own words. Be concise. 2. What are the drivers of the tension related to Crescordia offering “resorbables”? Identify and comment on some of the financial, ethical, quality, management “tensions” wrought by competing viewpoints in the case. 3. Given your understanding of the situation, do you think that Crescordia should launch resorbables? (Take a stand. No wishy-washy fence sitting.) A. If yes, in what manner should the launch proceed and with what guidelines? B. If no, what will your (alternative) approach be for this market? Be specific. 4. What are the pros (advantages) and cons (disadvantages) of your chosen approach? (Even...
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...Case 19-1 Bennett Body Company 1. In response to the email of Paul Bennett: The Bennett system has a higher cost of paperwork because we are using the Job Order Costing and the Conley System uses process costing. Conley Corporation uses Process costing in accumulating cost of production. We are costing products based on per job order bases. Conley is costing their production on a per department basis because it has standard model design. Our products are based on costumer's specification, and therefore each product is unique. Process costing can not be used under our present set-up. Possible reasons for cost differences between actual and standard costs under Conley's system: a. Materials Price and Usage Differences b. Labor Rate Differences c. Labor Efficiency Difference d. Production Volume Difference Standard costs are usually developed from previous year's experiences and some adjustments from each department's managers. If our product's sales volume is seasonal in nature, it would be better to have our overhead allocation rate change to monthly from annually. If not, we could stick to annual overhead rate for simplicity of computation. Under our present production, it is preferable to stick with Job Order costing, unless we change our products to a more standard design (no customer specifications), and Process costing will not work under our system. 2. Since Bennett main operation concentrates on manufacturing customized...
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...114(2) of the Immigration Act?” 4. 5. 6. There are several factors in which determine the content of procedural fairness, according to the Supreme Court. As written in Knight v. Indian Head School Division No.19, ,(1990), “the concept of procedural fairness is eminently variable and its content is to be decided in the specific context of each case”. This refers to the basis that there are no two cases alike, thus there is no standard definition for what is fair in all cases, as fairness varies according to the circumstances. The duty of procedural fairness is to make sure that decisions made on the administrative level are done so in a manner that is fair, and appropriate to the context in which the decision is being based on. 7. 8. 9. 10. In making their decision, immigration officers are forced to make H&C decisions, (Humanitarian and Compassionate considerations). The immigration officers who make such decisions are given a set of rules in which to conduct their decisions. These officers have a duty to decide which cases are to be given a favourable recommendation. By doing so, they must take into perspective every aspect of the case, and placing the “average person” in the case, and the decisions that would be made by such average person. Although officers...
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...Case 19-1: Bennett Body Company Note: This case is unchanged from the Eleventh Edition. Approach This case contrasts a standard cost system with an actual job cost system, and thereby brings out several points about cost accounting, including: the purposes for which cost accounting data are used; the paperwork involved in cost accounting; the use of costs for pricing; the problem of controlling costs under the two types of systems; and the problem of the normal overhead rate. Students may have difficulty in seeing that: (1) in the Conley standard cost system, costs are not traceable to individual bodies or models, and therefore no comparison of actual and standard costs by models is possible; (2) the Conley system easily could be changed to permit comparison of actual and standard labor and material costs by models, but it is doubtful that such information would be useful for control; (3) the variances have no meaning unless the standard costs for each model are reasonable; (4) the overhead variance in Exhibit 1 is meaningless; and (5) the paperwork involved in the Conley system is less than that in the Bennett system. Comments on Questions (Numbered as in Mr. Bennett’s memorandum) It may be well to discuss the Bennett system first. The subject may be broken down into records of material, labor, and overhead cost, and the job-cost sheet. Enough hints are given in the case so that students should be able to visualize the contents of the documents needed to record the incurrence...
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...MILLERSBURG — She failed to take advantage of an eight-month opportunity to pay restitution, and for that, a Coshocton woman is going to jail for keeping another woman's federal and state tax returns. Corinna M. Ozuna, 44, of 44980 County Road 19, previously pleaded guilty in Holmes County Common Pleas Court to a single count of theft. A previously scheduled sentencing date was continued to allow Ozuna to repay the $1,431 she owes es the victim, but has only paid $100 toward the obligation. Other bills and a period of unemployment, Ozuna said, prevented her from making more of an effort; however, the full $1,118 of her own anticipated tax returns she intends to apply to restitution. Nevertheless, Holmes County Assistant Prosecutor F. Christopher Oehl said at the rate Ozuna has been going, it would take 13 years to make the victim whole. “We have promises, but no payments made,” he said....
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...modesty. The stars of TLC's "19 Kids and Counting" are famous not only for having so many children but also for their strict religious beliefs. That's why they went swimming fully clothed while snorkeling during a trip to Puerto Rico in Tuesday night's episode. As Michelle explained to People magazine, "Bathing suits are pretty and colorful, but it's not our thinking that it is OK to be naked some places and not other places." [Related: Michelle Duggar Raves About Her 46th Birthday Haircut] "The eyes are the windows to the soul. And we are trying to keep our hearts pure, which is a struggle," she continued. "Everyone has their idea of what is modest, but for our family, we try to avoid situations ... like the public beach or swimming pools that can make it a challenge to keep our minds pure." This isn't the first time they've swum in Wholesome Wear swimsuits, though the family generally avoids swimming in public. And the Duggars make sure to stay covered up for whatever activity they're doing -- whether it's swimming, riding horses, or climbing. Their modest dress code has the family's boys wearing long shorts and the girls wearing long skirts. [Related: The Duggars Enjoy a Japanese Meal in Tokyo] "This isn't for everyone, and we don't push this on anybody," Michelle explained in TLC's Parentables blog. "And we don't judge anyone that doesn't have this perspective, but for us, we felt like we needed to be covered from our neck to below our knees." "19 Kids and Counting" airs...
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...(For Course participants only) Reading Material & Work Book On Effective Noting & Drafting (Edited by Smt. Jayanthi Sriram, Asst.Director) GOVERNMENT OF INDIA INSTITUTE SECRETARIAT TRAINING & MANAGEMENT DEPARTMENT OF PERSONNEL & TRAINING ADMINISTRATIVE BLOCK, JNU CAMPUS (OLD) OLOF PALMS MARG, NEW DELHI-110067 TEL. 26105592 TELEFAX: 26104183 Revised - 2005 FORWARD In responsive administration it is obvious that the response has to be meaningful. Yet, it may not be effective unless the response time is optimised. This twin objective can be achieved through streamlining of the decision making process itself. In the Central Secretariat, as in other spheres of Government, contribution by all rungs of employees particularly by those at the cutting edge level, namely the Section Officers and Assistants, generally helps arriving at the right decision. Besides collection of information, such contributions are rendered through Noting & Drafting. Effective noting & drafting at every level, therefore, is a matter of prime concern. 2. To address this concern, we in ISTM have been according utmost importance to the inclusion of 'noting and drafting' as a subject in all our foundational and refresher Courses. Besides, focussed workshops on effective noting & drafting are also organised in large numbers. To help participants team effectively, the need for practical exercises cannot be overemphasised. Similarly,...
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...With these developments, it is obvious that conflicts between parties of different nationalities occur and liability to tax on income of foreigners especially among those engaging in trading venture. Whilst the laws affecting domicile and residence may be sufficiently settled, it is paramount for courts to pursue a detailed analysis to ascertain specific preliminary issues so as to avoid controversial rulings. Courts often handle numerous financial cases that involve what can be best described as foreign or international elements. In such cases, court must decide whether it has the jurisdiction under the Family Law Act 1975 to make a decision on such cases. In the event that it is determined that the court is invested with the jurisdiction to determine the case, the court has to consider whether there is a system of law in foreign country that also has the jurisdiction to handle the case. As it was addressed in the case Attorney General of New Zealand v Ortiz [1984] AC 1, these benefits and costs to either party if the case resolution is made in foreign country as compared with the apparent country should also be a subject of concern. [1] Legal systems in most countries around the world adopt community property regime, which takes effect at the inception of marriage or at the time of divorce. For instance, California and Massachusetts in the United States have adopted community property regimes that support equal division of assets upon divorce. However, this provision...
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...Adapted from Bernhardt & Kinnear (1988). Cases in marketing management, pp. 6-16. Plano, TX: Business Publications, Inc. Pay careful attention to the following points. They are often used by instructors to evaluate either a written or oral analysis. 1. Be complete. Each area of the situation analysis must be discussed, problems and opportunities identified, alternative presented and evaluated using the situation analysis and relevant financial analysis, and a decision must be made. An analysis that omits part of the situation analysis or only recognizes one alternative is not a good analysis. Second, each area must be covered in-depth and within insight. 2. Avoid rehashing case facts. Every case has a lot of factual information. A good analysis uses facts that are relevant to the situation at hand to make summary points of analysis. A poor analysis just restates or rehashes theses facts without making relevant summary comments. 3. Make reasonable assumptions. Every case is incomplete in terms of some piece of information that you would like to have. A good case analysis must make realistic assumptions to fill in the gaps of information in the case. For example, the case may not describe the purchase decision process for the product of interest. A poor analysis would either omit mentioning this or just state that no information is available. A good analysis would attempt to present this purchase decision process by classifying the product and drawing upon real life...
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