...GLOSSARY OF FINANCIAL TERMS Absorption costing A costing approach in which all manufacturing costs are charged to the product. | Absorption-cost pricing An approach to pricing that defines the cost base as the manufacturing cost; it excludes both variable and fixed selling and administrative costs. | Accelerated-depreciation method Depreciation method that produces higher depreciation expense in the early years than in the later years. | | Account A record of increases and decreases in specific asset, liability, or stockholders' equity items. | Accounting The information system that identifies, records, and communicates the economic events of an organization to interested users. | Accounts receivable turnover ratio A measure of the liquidity of accounts receivable; computed by dividing net credit sales by average net accounts receivable. | Accounts receivable turnover A measure of the liquidity of accounts receivable; computed by dividing net credit sales by average net accounts receivable. | Accounts receivable Amounts owed by customers on account. | Accrual-basis accounting Accounting basis in which companies record transactions that change a company's financial statements in the periods in which the events occur. | Accruals Adjusting entries for either accrued revenues or accrued expenses. | Accrued expenses Expenses incurred but not yet paid in cash or recorded. | Accrued revenues Revenues for services performed but not yet received in cash or recorded...
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...Part A My Video Title | | SourceUnderline as appropriate | http://www.englishcentral.com/video/10084/introductions-meet-the-boss | Part 1(~ 50 words) | This is a video about Obama speech, every word of his speech was so powerful and in this half and a minutes long speech, he brightly pointed out what the follow speech is all about and also made the good atmosphere that everyone draw attention to that speech. | Part 2 & 3(~ 100 words) | Some one said that Obama’s speech is like a symphony. His speeches are so powerful because it has a shape, it has forms. During his speech he used the technique like Fast/slow, loud/quite, all of which may be separated by a short pause or silence. He has different movements and forms, also it has a harmonious whole. His powerful symphony and well crafted and delivered speech, in his ways, move the listener. Audience pay all their attention to Obama. I learnt a lot as I was lack of symphony preformence. | Do either Part B OR Part C to complete your reflection record for this module. Submit only one part. Part B My Activity Language ActivityUnderline as appropriate | CILL activity Others pls specify | Title | Movie watching – The Ring | Part 1(~ 50 words) | It is a horror film that produce from America , adapt from a famous horror film from Japan-----Ringu. Its about a girl who become a ghost and the story behind it. All that history is discover by the Main character. | Part 2 & 3 (~ 100 words) | At first,...
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...Chap1 Glossary (See related pages) | | | Central bank | The financial institution that manages the government's finances, controls the availability of money and credit in the economy, and serves as the bank to commercial banks. | | | | European Central Bank (ECB) | The central authority, located in Frankfurt, Germany, which oversees monetary policy in the common currency area. | | | | Federal Reserve System | The central bank responsible for monetary policy in the United States. | | | | Financial institutions | Firms, such as banks and insurance companies, that provide access to the financial markets, both to savers who wish to purchase financial instruments directly and to borrowers who want to issue them; also known as financial intermediaries. | | | | Financial instrument | The written legal obligation of one party to transfer something of value (usually money) to another party at some future date, under certain conditions. | | | | Financial market | The part of the financial system that allows people to buy and sell financial instruments quickly and cheaply. | | | | Financial system | The system that allows people to engage in economic transactions. It is composed of five parts: money, financial instruments, financial markets, financial institutions, and central banks. | | | | Information | A collection of facts. The basis for the third core principle of money and...
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..._________________________________________________________________________________________ Multi-lingual glossary (English, French, German, Italian and Spanish) Corporate Financial Reporting: a global perspective Co-authored by Hervé Stolowy and Michel Lebas Authors of the glossary: Eva Eberhartinger (Professor, Chair of accounting and tax management, University of Muenster, Germany), José Antonio Gonzalo (Professor of Accounting and Financial Economics, Department of Managerial Science, University of Alcalá, Spain), Michel Lebas (Professor, Department of Accounting and Management Control, HEC School of Management and Hanson Endowment Distinguished Visiting Professor, University of Washington, School of Business Administration, Seattle, WA, USA), Hervé Stolowy (Professor, Department of Accounting and Management Control, HEC School of Management), and Stefano Zambon (Professor of Business Economics, Faculty of Economics, University of Ferrara, Italy) Copyright Thomson 2002 Glossary – p. 1 List of abbreviations (A) Austrian German (D) German from Germany (ESP) Spanish from Spain (MEX) Spanish from Mexico (ARG) Spanish from Argentina (US) US English (UK) British English [Pension accounting] Terminology related to pension accounting [Deferred taxation] Terminology related to deferred taxation English absorption costing accelerated cost recovery system accelerated depreciation account account captions account form accountant accounting changes accounting decree accounting...
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...Ballet Terms: Adagio: at ease, leisure Allegro: brisk, lively Allonge: outstretched, extended Arabesque: position of the body in profile, supported on 1 leg, which can be straight or in plie, and other leg extended behind and at right angles to it. The arms are held in various harmonious positions creating the longest possible line from fingertips to toes. Shoulders are held square to the line of direction. Cecchetti Assemble: to assemble or join together Attitude: pose derived by Carlo Blasis from the statue of Mercury by Giovanni da Bologna. Position on 1 leg w/the other lifted in back, the knee bent at an angle of 90 degrees and well turned out so that the knee is higher than the foot. Avant: forward, a direction for the execution of a step. Balance: rocking step. Shift of weight from 1 foot to the other. Can be done crossing the foot either in front or back. Ballonne: Barre Battement: Beating. Action of the extended or bent leg. 2 types: grand and petit. Petits: tendus, degages, frappes, and tendu releves. Cabriole: A step of elevation in which the extended legs are beaten in the air. The working leg is thrust into the air and the underneath leg follows and beats against the first leg sending it higher. The landing is made on the underneath leg. Chaînés: [“chains, links”]. A series of rapid turns on half or full point with the legs in a tight first position, rotating a half turn on one foot and the other half on the...
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...I. Ballet Philippines II. Executive Summary The case is about the ballet performer status in the Philippines and also the turnover and salary of the performers and how to deal with the turnovers in lack of promotions. III. Background of the Case Founded in 1969 by Alice Reyes with the support of Eddie Elejar and the Cultural Center of the Philippines, Ballet Philippines (BP) is widely recognized today as a cornerstone of the Filipino cultural identity. Its audience represents a cross-section of Manila’s populace and includes visitors from around the country and around the world. Each year outreach and educational programs introduce new generations of audience members not only to dance, but to music and visual art as well. BP’s official school, the CCP Dance School, continues to produce dancers of international caliber. As the dance company in residence at the Cultural Center of the Philippines, Ballet Philippines is globally recognized as the country’s flagship company in ballet and contemporary dance. With a treasure trove of over 400 works, Ballet Philippines’ wide ranging, eclectic repertory is unparalleled in Asia. From full-length classical ballets and internationally recognized masterworks to indigenous works of Filipino folklore and social issues, the company weaves a colorful tapestry of the Philippine’s rich and diverse cultural heritage – uniquely and distinctly Filipino. The Company’s achievements, coupled with the generous and prestigious...
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...Analysis of Dance Styles ARTS/100 Professor Analysis of Dance Styles For centuries peoples have been dancing as an art form that allows them to physically express themselves without using words. These are times when simple dignity of movement can fulfill the function of a volume of words (Humphrey, 1937). A great deal can be understood when a person watches a person dances. The message that is related is strong and clear. When you understand the types of dance the message is clear. I will attempt to examine the different forms of dance. We will look at the forms of dance like Ballet, Modern World/Ritual, Folk, and jazz. Never the less it helps construct a better understanding of the different forms. Ballet During the 15th century in Italy ballet was known as court dancing. The word “Ballet” comes from the Italian form of Ballare which means dance. The first dance was in France in 1581. The French created the first ballet called “La Ballet Domique de La Reine” This caught on fast which prompted Louise Xiv to start the Royal Academy of Dance in 1661. Ballet caught on quick and spread from country to country when the story line and rhythm is expressed it uses eight basic positions to do this. Swiveling on their toes and balancing is critical to perform these dances. Over the ages these have been two great Ballets that are performed across the country and they are in high demand. They are the “Nutcracker and Swan Lake”. Modern Dance The 20th century...
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...Group 4 – Meals4U Manu Bhatia, Swapni Gupta, Aemish Patel, Chirag Patel, Neha Bhansali, Cheng CJ Meals4U aims to create a service that would allow you to place online orders for food, even to places that typically do not allow online orders. The way it works is simple, you pick the restaurant, load up the menu, and place your order through our service. Our freelance and hired drivers pick up the job, drive over, get your meal, and bring it over to your location. The customer is responsible for the cost of the food, a surcharge for the delivery as well as a tip for the driver. In addition to the ability to just buy individual meals, customers have the option to sign up for a subscription plan. This would allow him or her to set a budget each for each week or month, and select the days that they would like food delivered. For example, a person working a job days Monday - Friday could sign up for a plan that would allow him a hot meals delivered to his work place every single day, and he would be responsible for payment of 5 meals at the end of the day. While delivery services have existed for a while, the two unique features are the subscription service as well as the method of hiring drivers. Similar to the way Uber is set up, where average people looking for extra cash on hand sign up to be cab drivers, Meals4U would allow normal people looking for a income boost to sign up for delivery drivers. They would receive specific instructions on their phone, and simply would...
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...I recently attended the Double Reed Day Concert presented by the UNL School of Music. This particular concert had only faculty. The two primary instruments used were oboe and bassoon with accompaniment provided by a harpsichord and piano. There was almost never a time where an instrument was resting in a piece; each voice started and ended at the same time. Most of the performed pieces were fairly old and it was very apparent as the style of playing gave a certain “old” feeling which will be explained later. The first piece was called Trio Sonata No. 6 in D Major, HWV 385 by George Friedrich Handel and contained two oboes, a bassoon, and a harpsichord. The first movement, Adagio, was played at approximately 90 beats per minute and was in quadruple meter. There wasn’t much variation in dynamics as forte (mezzo forte for bassoon) maintained through the entirety of the movement. The oboes had the melody and played in a homophonic manner (also conjunct with a few ascending and descending scales) with one or two passages of “call and response” with each other or with the accompaniment. The main melody included many sets of one note held for three beats followed a “swung” pair of eighth notes. It seemed like the bassoon served as secondary accompaniment (harpsichord being the primary.) While listening to the movement I remember having images in my mind about medieval times and a king drinking tea with the rest of his royal court. These images were facilitated by the sound...
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...7장 Network 모형 서울대학교 경영대학 안상형 교수 1 Network: 가지로 연결된 마디의 집합체 (1) 마디(node, vertex): •원(circle)으로 표시 (2) 가지(arc, edge): •연결되는 마디로 표시 서울대학교 경영대학 안상형 교수 2 Network: 가지로 연결된 마디의 집합체 (1) 마디(node, vertex): •원(circle)으로 표시 (2) 가지(arc, edge): •연결되는 마디로 표시 서울대학교 경영대학 안상형 교수 3 5 2 1 3 4 가지 (1,3) 서울대학교 경영대학 안상형 교수 마디 4 4 네트워크 5 2 1 3 5 2 4 3 6 7 4 1 서울대학교 경영대학 안상형 교수 5 Network의 예 • 물류시스템 • 통신네트워크 • 송유관시스템 • 교통망 • 생산조립라인시스템 서울대학교 경영대학 안상형 교수 6 마디: • 유 · 무형의 재화 및 서비스의 흐름이 시작/중계/종료 되는 점 시작되는 점: 원천마디(source node) 중계되는 점 중계마디(intermediate node) 종료되는 점 종료마디(sink node) 서울대학교 경영대학 안상형 교수 7 가지: 유 · 무형의 재화 서비스 흐름의 통로 (1) 방향성의 유무 (a) 방향이 없음(bi-directed arc) (무 방향/양 방향) (i,j) = (j,i) (b) 방향이 있음(directed arc) (i,j) (j,i) 서울대학교 경영대학 안상형 교수 8 가지: 유 · 무형의 재화 서비스 흐름의 통로 (2) 가지 사용의 비용(cost): cij 가지의 길이(거리), 시간, 비용 등 (3) 가지의 용량 : aij 한번에 흐를 수 있는 용량 서울대학교 경영대학 안상형 교수 9 Bi-directed network (무방향/양방향 네트워크) 2 1 3 4 6 7 5 Directed network (유방향 네트워크) 2 1 3 4 6 7 5 서울대학교 경영대학 안상형 교수 11 bi-directed arc를 directed arc로 변환 i j bi-directed i j directed 서울대학교 경영대학 안상형 교수 12 1) bi-directed graph (1) 경로(path) 마디와 가지의 유한 순서 P = {s1,e1,s2,e2,s3…,sn-1,en-1,sn} 홀수 요소는 distinct 마디, 짝수 요소는 distinct 가지 여기서 ei = (si,sj) 서울대학교 경영대학 안상형 교수 13 (계속) 경로(path) 마디를 제외하고 가지만으로도 표시 P = {1, (1,3), 3, (3,6), 6, (6,7), 7} P = {e1, e2, …, en-1,en} 앞 가지의 꼬리가 뒷 가지의...
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...WRITTEN ASSIGNMENT 3 CASE STUDY: TEXAS HOLD'EM STA-201: PRINCIPLES OF STATISTICS a. The probability that you are dealt pocket aces is 1/221, or 0.00452 to three significant digits. If you studied either Section 4.5 and 4.6 or Section 4.8, verify that probability. 1st Card- 4 cards that are aces out of the 52 cards in the deck; so 4/52 = 0.0769 or slightly less than an 8% chance that the first card is an Ace. 2nd Card- Since first card dealt was an Ace, there are only 3 aces out of 51 card remaining; so 3/51 = 0.0588 or slightly less than a 6% chance that a second ace will be dealt. Therefore to find the probability that these two events will happen, you will need to take the results of both and multiply them together. 0.0769 x 0.0588= 0.0452172 rounded to three significant digits is 0.00452 is the probability of getting dealt pocket aces. So the probability of 1 in 221 is correct. b. Using the result from part (a), obtain the probability that you are dealt "pocket kings." Same probability as part (a). I find that it is unnecessary to repeat the exact same calculations since the result will be the same as part (a.). However, since the problem is quite vague, I decided that calculating the result of pocket kings after pocket aces are drawn, is more fitting. 1st Card Ace- 4 cards that are aces out of the 52 cards in the deck; so 4/52 = 0.0769 or slightly less than an 8% chance that the first card is an Ace. 2nd Card Ace- Since first card dealt was an Ace, there...
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...January 21, 2017 The Front Climbing Club 1470 400 W Salt Lake City, UT 84115 Dear Mike Bockino, I am very much aware that your routesetting program at The Front is of the utmost importance to the sustainability of the gym. Your program strives to create high quality indoor rock climbs that are fair, challenging, and diverse, of which every gym member can enjoy. Clearly, experienced and skillful routesetters are must at your facility. I discovered this job opening listed in the Climbing Business Journal, please consider me for the position in your routesetting program. As you are aware, I interned as a routesetter in your gym several months ago and learned the operations behind what makes your program so successful. I gained the necessary skillsets...
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...* MTH/221 Week Four Individual problems: * * Ch. 11 of Discrete and Combinatorial Mathematics * Exercise 11.1, problems 8, 11 , text-pg:519 Exercise 11.2, problems 1, 6, text-pg:528 Exercise 11.3, problems 5, 20 , text-pg:537 Exercise 11.4, problems 14 , text-pg:553 Exercise 11.5, problems 7 , text-pg:563 * Ch. 12 of Discrete and Combinatorial Mathematics * Exercise 12.1, problems 11 , text-pg:585 Exercise 12.2, problems 6 , text-pg:604 Exercise 12.3, problems 2 , text-pg:609 Exercise 12.5, problems 3 , text-pg:621 Chapter 11 Exercise 11.1 Problem 8: Figure 11.10 shows an undirected graph representing a section of a department store. The vertices indicate where cashiers are located; the edges denote unblocked aisles between cashiers. The department store wants to set up a security system where (plainclothes) guards are placed at certain cashier locations so that each cashier either has a guard at his or her location or is only one aisle away from a cashier who has a guard. What is the smallest number of guards needed? Figure 11.10 Problem 11: Let G be a graph that satisfies the condition in Exercise 10. (a) Must G be loop-free? (b) Could G be a multigraph? (c) If G has n vertices, can we determine how many edges it has? Exercise 11.2 Problem 1: Let G be the undirected graph in Fig. 11.27(a). a) How many connected subgraphs ofGhave four vertices and include a cycle? b) Describe the...
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...Discrete Applied Mathematics 158 (2010) 1644–1649 Contents lists available at ScienceDirect Discrete Applied Mathematics journal homepage: www.elsevier.com/locate/dam The k-in-a-tree problem for graphs of girth at least k W. Liu a , N. Trotignon b,∗ a Université Grenoble 1, Joseph Fourier, France b CNRS, LIAFA, Université Paris 7, Paris Diderot, France article info Article history: Received 10 July 2009 Received in revised form 28 May 2010 Accepted 3 June 2010 Available online 1 July 2010 Keywords: Tree Algorithm Three-in-a-tree k-in-a-tree Girth Induced subgraph abstract For all integers k ≥ 3, we give an O(n4 )-time algorithm for the problem whose instance is a graph G of girth at least k together with k vertices and whose question is ‘‘Does G contains an induced subgraph containing the k vertices and isomorphic to a tree?’’. This directly follows for k = 3 from the three-in-a-tree algorithm of Chudnovsky and Seymour and for k = 4 from a result of Derhy, Picouleau and Trotignon. Here we solve the problem for k ≥ 5. Our algorithm relies on a structural description of graphs of girth at least k that do not contain an induced tree covering k given vertices (k ≥ 5). © 2010 Elsevier B.V. All rights reserved. 1. Introduction Many interesting classes of graphs are defined by forbidding induced subgraphs; see [1] for a survey. This is why the detection of several kinds of induced subgraph is interesting; see [5], where many such...
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...Open Systems Concept Applied Management Concepts ADM-510 We have read and understand the plagiarism policy as outlined in the syllabus and the sections in the Student Bulletin relating to the IWU Honesty/Cheating Policy. By affixing this statement to the title page of my paper, we certify that we have not cheated or plagiarized in the process of completing this assignment. If it is found that cheating and/or plagiarism did take place in the writing of this paper, we understand the possible consequences of the act/s, which could include expulsion from Indiana Wesleyan University. Open Systems Concept There are many models that affect business and one of them that has been examined for more than fifty years is the systems model of business. In this paper, the authors will examine what the open systems model is versus the closed systems model. The authors will also explain how these systems impact decision-making within an organization, and how The Vera Bradley Company makes decisions in light of using the open systems approach. “A system is commonly defined as a group of interacting units or elements that have a common purpose” (Heil, 2006). Systems theory can be divided into two categories: closed versus open systems. Ludwig von Bertanlanffy, a biologist, initially developed open system theory and it became readily apparent that it was immediately applicable across all disciplines. It defines the concept of a system, where "all systems are...
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