...on a short-term basis. The provision of basic accommodation, in times past, consisting only of a room with a bed, a cupboard, a small table and a washstand has largely been replaced by rooms with modern facilities For the purpose of this work a guest house is (also guesthouse) is a kind of lodging. In some parts of the world a guest house is similar to a hostel, bed and breakfast, or inn whereas in other parts of the world (such as for example the Caribbean), guest houses are a type of inexpensive hotel-like lodging and a hotel is a commercial establishment providing lodging, meals, and other guest services, both of which can be used interchangeably For this Project I would be using The Covenant University Guest House as my case study The Covenant University Guest house has 80 rooms which are divided into three categories; Executive deluxe rooms, mini suits and standard rooms. All rooms have intercoms, internet services and satellite television, it has a standard restaurant serving continental and national dishes,24hours room service, a mini mart, a gymnasium, laundry service with modern dry cleaning equipment, 3 large halls for exhibitions and conferences and a large secure cark park The Covenant University Guest house has 5 departments namely: 1. Housekeeping department 2. Laundry department 3. F&B(Food and Beverage) department 4. Accounting department 5. Front office department Front office is a business term that refers to a company's departments...
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...Fall and Reformation of Human Community In partial fulfillment of: OT 501 - Pentecostal Explorations of the Old Testament Submitted to: Dr. Rickie Dale Moore Church of God Theological Seminary Cleveland, Tennessee Daniel Tomberlin November 20, 2001 COGTS Box # 247 The Hebrew name for Genesis is bƒreÕµ séû tÆ ,_ preferably translated “by way of beginning”1 which is also the overarching theme of the book - the beginnings of the creation of the universe, of humanity and human civilization, and of a covenant people of God. The traditional outline of Genesis is to divide the book into two major sections: Primeval History (chapters 1-11) which is universal in scope and serves to demonstrate the unity of humanity; and Patriarchal History (chapters 12-50) which is particular in scope and serves to present God’s concern for a covenant people. Gordon Wenham offers a similar outline: the origin of the world (chapter 1); the origin of the nations (chapters 2-11); and the origin of Israel (chapters 12-50).2 An outline that better serves the theological themes of Genesis is to present the book in three major sections: generation (chapters 1-2) which reveals God as Creator of the universe and all life therein; degeneration (chapters 3-11), which reveals the fall of the first human family and the continued downward spiral of human civilization; and regeneration (chapters 12-50) in which we are introduced to...
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...* Prospects and Challenges of Nepalese Debt market 1. Introduction Debt market may be short-term, intermediate and long-term. Short-term and intermediate-term financing sources include trade credit, bank loan, finance company loan, commercial paper; inventory financing includes the issuance of mortgages and bonds (Shim J.K; 1989:138). The importance of the debt market in an emerging economy cannot be overemphasized. In the presence of uncertainty and prudential norms, banks often decline to lend for long term projects, and borrowing from overseas markets may be constrained by country risk perceptions and restrictions on capital mobility. In such cases, the market for debt securities may emerge as the mainstay of the credit and capital markets. (Sumon Kumar Bhaumik&SuchismitaBose, 2001) Bond market link having long-term financing needs with investors willing to place funds in long-term interest bearing securities (UN, TW; 2001). When a corporation (or government) wishes toborrow money from the public on a long term basis, itusually does so by issuing or selling debt securities. Theyare generally called bonds (Ross, 1998).A corporate bond is security representing a long-term promise to pay a certain sum of money at certain time over the course of the loan with fixed rate of interest payable to holder of the bond. And the debenture is the bond backed or secured only by the general credit of corporation. (Hampton, 1998) 2. Empirical Studies Though the debt market, debenture...
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...Key Terms Chapter 3: * Heilsgeschichte – “salvation history” * JEDP – suggests multiple authors for the Pentateuch as opposed to only one * Deuteronomistic History – the idea that Deuteronomy, Joshua, Judges, 1&2 Samuel, 1&2 Kings were all one text * Retribution Theory – good deeds are rewarded and bad deeds are punished * Covenant – conditional promise * Hazor – northern kingdom that God told the Israelites to defeat when they entered the promised land * Transjordan – “beyond the Jordan” * Jericho – * Rahab: Israel sent two spies into Jericho who were protected by Rahab. The spies then promise her that if she distinguishes her house from the others, her family will be spared just as she spared their lives. * The Battle: Israel marched around the city every day for six days. On the seventh day, they marched around the city seven times, the priests blew their trumpets, and the walls fell down. * Joshua – * Main character of the book of Joshua * About 60 years old * Loyal, obedient, committed/courageous * Amphictyony – a league of states or tribes that took part in a cult (Delphic League) * Othniel – First judge, model leader * Deborah – female judge, prophetess, settled disputes * Gideon – succeeds despite being fearful * Jephthah – made a foolish vow to the Lord before going to battle, had to sacrifice his daughter to God because of his victory * Samson – arrogant/self-centered ...
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...MEMO To: Management Team From: Jacques Lamoureux, CGA, Date: ------------------------------------------------- Re: CRM system, draft financial statements, operational initiatives, and other issues The purpose of this memo is to discuss the operational initiatives and related risks, the draft financial statements, the CRM system and other issues that have arisen over the past year. Homes sales and other operational initiatives Further analysis needs to be done to determine the feasibility of both the home sales and the new candle line. Preliminary research suggests there is a market for scented candles; as several companies similar to FFI report increased sales of up to 5% with the addition of a candle line. However, the sales projections prepared by Mandy show a 20% increase in sales in the first year; this is significantly higher than the results experienced by others within the industry. An evaluation of how Mandy arrived at her projections is required. As it stands, FFI does not have the production capacity to produce a line of candles. Accordingly, a third party contractor will need to be engaged. There are several risks associated with contracting a third party. Specifically, FFI will have less control over quality and the contractor will have access to FFI’s secret recipes for potpourri. Also, the minimum order levels required by the contractors represent the majority of production; this would require a large upfront capital outlay. The home sales program...
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...investment into their supply chain management system it has enable them to reduce overall costs, minimize inventory levels, and optimize logistics and distribution thus making them more successful. Analysis will be made as to why Walmart is concentrating on supply chain projects, why some suppliers are not in compliance with mandatory RFID tags, and how e-commerce improves transaction processing. Why Walmart is Concentrating on Supply Chain Projects Walmart is investing heavily in projects to constantly improve their supply chain which will allow them to lower overall costs and increases profit margin. An illustration of this is that prior to the efforts on supply chain management in 2002, on sales of $218B, they generated a return of 3%. In 2011, their profit margin increased to 6.1% while doubling revenue. By constantly upgrading the management of product through the various distribution channels and the process in which consumers receive products, time and money can be saved by Walmart which in turn benefits the consumer. In order for Walmart to remain successful on a global level, being competitive is the key. To be competitive in the “front of the house”, they must remain competitive in the “back of the house”. In order to maintain Walmart value proposition, it must always be aware of bigger and better ways to get things done. One method that Walmart utilized to improve their supply chain is data mining. Data mining is the process of examine Walmart’s large information...
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...CHAPTER 1 THE NATURE OF REAL ESTATE AND REAL ESTATE MARKETS ------------------------------------------------- Test Problems 1. A market where tenants negotiate rent and other terms with property owners or their managers is referred to as a: b. User market 2. The market in which required rates of return on available investment opportunities are determined is referred to as the: d. Capital market 3. The actions of local, state, and federal governments affect real estate values d. All of the above 4. Approximately what portion of U.S. households own their own home? b. Approximately two-thirds 5. Of the following asset categories, which class has the greatest aggregate market value? d. Nongovernment real estate 6. Storm water drainage systems are best described as: b. Improvements to the land 7. What is the single largest asset category, in terms of value, in the portfolio of the typical U.S. household? a. Housing 8. Real estate markets differ from other asset classes by having all of the following characteristics except: d. Homogeneous product 9. Which of the following is not important to the location of commercial properties? c. Access to schools 10. Which of the following attributes of a home are the most difficult to observe and value? c. location attributes ------------------------------------------------- Study Questions 1. The term real estate can be used in three fundamental ways. List these...
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...Course: BIBL 104 Date: October 18th 2014 Old Testament Bible Dictionary Project Genesis: The book of genesis is the first book of the Hebrew bible known as the Tanakh and the Christian Old Testament. It is not clear who actually wrote the book of genesis. But it has been noted that there are different styles of writing in Genesis and therefore, there are several different authors. Mark 12:26 says, “…have ye not read in the book of Moses, how in the bush God spoke unto him, saying, I am the God of Abraham, and the God of Isaac, and the God of Jacob?”. It is noted many places in the new testament that most of the book of genesis was edited by Moses. But, Moses is traditionally recognized as the author of Genesis which he simply had to compile the book of Genesis from the records kept by Adam and his descendants. Thus Genesis can be read as eyewitness accounts.The first chapter was probably written by god himself because it tells of the beginning and there is no way of knowing what is written. Although it can be said that it was inspired by divine inspiration. The continuation of the book was written by others. The book of genesis tells the story of the beginning and the creation of the world and all there is. It uniquely tells the story of the successes and failures of people like Adam and Eve and shows it’s heroes as they really were giving a look of human’s nature in an ancient world (Hindson and Towns, 2013). Genesis teaches the theological truth of whom, why, when...
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...The song mainly mocks the Reagan policies. The guy who wrote the song also later said to the magazine that “ I kept dreaming of world destruction.” The start of the song, which is about an earthquake can be found on The Holy Bible Relevance 11:19” And the temple of God which is in heaven was opened; and the ark of His covenant appeared in His temple, and there were flashes of lightning and sounds and peals of thunder and an earthquake and a great hailstorm.” Charted: U.S Billboard No.69 Oslo Opera House After a long national debate Norway's legislature, decided in 1999 to construct a new opera house in the city. A design competition was held and of the 350 entries received, the judges chose that of the Norwegian firm Snøhetta. Construction started in 2003 and completed in 2007, ahead of schedule and 300 million NOK (~US$52 million) under its budget of 4.4 billion NOK (~US$760 million). The gala opening on 12 April 2008 was attended by his majesty King Harald, Queen Margrethe II of Denmark and President Tarja Halonen of Finland and other leaders. During the first year of operation, 1.3 million people had passed through the building's doors. The Opera House won the culture award at the World Architecture Festival in Barcelona in October 2008and the 2009 European Union Prize for Contemporary Architecture (Mies van der Rohe award). The roof of the building angles to ground level creating a large plaza inviting pedestrians to walk up and enjoy the panoramic views of Oslo...
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...Bible Dictionary Project Template Name: Adrienne Hunt Student ID: L26294479 Course: BIBL 104-B16 Date: 6/15/15 Old Testament Bible Dictionary Project: Genesis Genesis, the beginning, tells the story of the beginning of life coming to be. Hence, why the first verse is, “In the beginning, God created the heavens and the earth.” I believe, that one line set the mood for the rest of the book of Genesis. It is said to be written sometime between 1450-1410 B.C. to the people of Isreal to record God’s creation of the world and His desire to have people set apart to worship Him. Moses, the writer, starts off with the creation (God working for six days and the resting on the seventh day after the creation of the heavens and earth, along with man and woman), then leads to the fall (the first sin – Adam and Eve), flood (God called Noah to build an ark, so God could restore creation by a flood), and then the formation of the new nations (confusion of languages). To really grasp the reading of Genesis, one must understand that the text centers on God’s promises. The major events are the creation of life (heavens, earth, man, and woman), temptation, sin, first murder, flood, and life after. The main personalities in Genesis are: God, Adam, Eve, Cain, Abel, Noah, Abram (Abraham), and so on. Abraham Abraham, or Abram, lived from about 2166 – 1991 B.C., as they say. Abraham was young when God called him for an assignment. He was faithful and did as he was told. His...
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...Table of Contents 1. INTRODUCTION 1 1.1 Back Ground of the Study 1 1.2 Statement of the Problem 2 1.3 Objective of the Study 3 1.3.1 General Objective 3 1.3.2 Specific Objectives of the study 3 1.4 Research Questions 3 1.5 Scope of the Study 4 1.6 Significance of the Study 4 1.7 Limitation of the Study 4 2. REVIEW RELATED LITERATURE 5 2.1 Introduction 5 2.2 Credit Assessment 5 2.3 Credit Appraisal 6 2.4 Credit Documentation 6 2.5 Collateral 7 2.6 Interest Rate 7 2.7 Size of Loan 8 2.8 Purpose of Loan 8 2.9 Loan Period 8 2.10 Disbursement 9 2.11 Repayment of Bank Loans 9 2.12 Monitoring and Follow up 9 2.13 Factoring of Debtors through Credit Bureaus 10 2.14 Portfolio Management 10 3. RESEARCH METHODOLOGY 11 3.1 Research Method 11 3.2 Method of Data Collection 11 3.3 Determination of Population Size of the Study 12 3.4 Sample Size 12 3.5 Method Data Analyses 12 4. TIMELINE 12 5. BUDGET BREAKDOWN 13 6. REFERENCES 13 1. INTRODUCTION 1.1 Back Ground of the Study Bank lending is guided by credit policies which are guidelines and procedures put in place to ensure smooth lending operations. Bank lending if not properly assessed, involves the risk that he borrower will not be able or willing to honor their obligations (Feder & Just 1980). In order to lend, banks accept deposits from the public against which they provide loans and other form of advances. Since they bear a cost for carrying these deposits, banks undertake lending activities...
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...Corporate Bond Prospectus Template: Initial Disclosure Ongoing Disclosure NOTES: The following are extracted from the Corporate Bond Prospectus Template originally published on the SEC web site. The template has been modified for the assignment purpose. Fill in the blanks or provide description, if not applicable, please complete with "N/A". The items with "*" are key feature items which you should provide justification in your assignments. Other items are optional. A. The prospectus, initial disclosure, to include: Issuer Name: Address: Contact person(s) and telephone number(s): Email address(es): Lead Issuing House Name: Address: Contact persons and telephone numbers: Email address(es): 1*. Terms of the Bond * Description of Bonds: * Principal amount: * Denomination: * Issue Price/Par Value: * Tenor/Maturity Date: * Currency of Issue: * Coupon/Coupon payment Frequency: * Class: * Status of Bonds, including subordination and/or credit enhancement, describe: * Redemption provisions (mandatory or optional), describe: * Options, put/call, if any, describe: * Conversion provisions, if any, describe: * Restrictive (or protective) covenants1, describe: * Minimum Subscription Amount: * Events of default, describe: 2*. A description of the bonds, including: * Declaration by Issuer: * Security/collateral, if secured: ...
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...Reverend Samuel Parris In 1692 hysteria gripped the small town of Salem, Massachusetts. Multiple towns’ people were accused of practicing witch craft and the accusations spread like wildfire from Salem to the surrounding areas. In Salem fourteen women and four men were hanged for denying the practice of witch craft, and one man was crushed to death under boulders for not cooperating with the investigation into witch craft. All other townspeople who admitted to being witches were allowed to live. The first accusation came from the daughter and the niece of the local Reverend. Reverend Samuel Parris has been accused through history of playing major role in creating in the hysteria. Reverend Parris did not start out his career as a reverend. He attended Harvard for a few years, but after his father passed away he quit college. Parris moved to Barbados in order to start a sugar plantation. After failing at his attempted business in Barbados he moved to Boston to try to start up something there, which also proved to be unsuccessful. Parris then decided to try his hand at ministry. It was odd in those days to go into the ministry without having finished college, so if Parris completed college at some point on this journey there is no record of it (Tulane). In 1688 Parris started negotiations with Salem, MA to take the position of the ordained minister for the town (Tulane). There had been many conflicts with the past ministers that Parris was aware of, so he took his time making...
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...CPA Mock Evaluation CFE, Day 1-individual certification related to Capstone 1 Case Page 1 Cap 1 Background Information Mission is the same: Arndt Industries Ltd. (AI) is committed to manufacturing innovative, quality products Under the current company structure, each company acts as its own investment centre (lots of independence to operate). All divisions (except Engineered Products) and corporate continue to be managed by family members. Some shareholders wanted to sell shares within the family. As well there was an openness to the idea of private equity or IPO. (Catherine’s comment in the Board Meeting) A formal succession plan was deemed important. The corporate office must approve all external financing (i.e. borrowing outside the operating lines of credit). Additionally, under current policy, capital investments over $1.5 million must be purchased with long-term debt rather than by using the operating line of credit and must be approved by the corporate office. The bank is willing to provide up to $50 million at an annual rate of 7.5%, to be repaid monthly over a period of 15–25 years, as long as the following conditions are met: 1. A minimum return on assets of 10% (calculated using after-tax income and total assets); 2. A maximum ratio of debt to tangible net worth of 2:1; and 3. A minimum current ratio of 1.5:1. Any long-term loans for expansion must be renegotiated every five years. Due to a long standing relationship with the bank and a history...
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...Fall 2013, Prof. Sproat Final Paper – December 20, 2013 Oliver Manglona Affording the Commonwealth of the Northern Mariana Island’s Groundwater Constitutional Protection: A Contextual Review of Groundwater Use and Management I. Introduction Chamorro elders often speak about the abundance of freshwater when they were growing up. They established personal relationships with these waters and gave them Chamorro names. Uncle Ben from Songsong Village, Rota recalled one particular spring, which he called “Agaton.” According to Uncle Ben, “Agaton” came from Bobo Mames. Bobo in Chamorro means, “spring” and Mames means, “sweet.” Thus, Agaton refers to the “Sweet Spring.” Uncle Ben recalled that Agaton would flow directly behind his house, which fed the marshland in his parent’s backyard. He reminisced about how he and his younger brothers would often go to the marshland at night to pick Ayuyu (Coconut Crab). He then lamented, “Oh, how I miss those days.” Uncle Ben also shared that in the early 1940s almost everyone dug wells. He noted that his father and mother would walk several miles to Songsong Village to fetch pails of water from a dug-up well that had supplied the entire village before European contact, as well as during the Spanish, German, and Japanese occupations. He described it as “fresh,” “cold,” and “sweet.” He again lamented, “Oh, how I miss those days.” Uncle Ben’s recollections raise concerns regarding the future of freshwater in the CNMI and groundwater...
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