...Accounting 3230 Fall 2014 Part I: Leonard Company sponsors a defined benefit pension plan for its employees. The following data relate to the operation of the plan for the years 20X2 and 20X3. | 20X2 | 20X3 | Projected benefit obligation, January 1 | $ 600,000 | | Plan Assets(fair value and market-related value), January 1 | 410,000 | | Pension Asset/Liability, January 1 | 190,000 CR. | | Prior Service Cost, January 1 | 160,000 | | Service cost | 40,000 | $ 59,000 | Settlement rate | 10% | 10% | Expected rate of return | 10% | 10% | Actual return on plan assets | 36,000 | 61,000 | Amortization of prior service cost | 70,000 | 50,000 | Annual Contributions | 97,000 | 81,000 | Benefits paid to retirees | 31,500 | 54,000 | Increase in projected benefit obligation due to changes in actuarial assumptions | 87,000 | 0 | Accumulated benefit obligation at December 31 | 721,800 | 789,000 | Average service life of all employees | | 20 years | Vested benefit obligation at December 31 | | 464,000 | (a) Prepare a pension worksheet presenting both years 20X2 and 20X3 and accompanying computations and amortization of the loss (20X3) using the corridor approach. (b) Prepare the journal entries (from the worksheet) to reflect all pension plan transactions and events at December 31 of each year. (c) For 20X3, indicate the pension amounts reported in the financial statements. Part II: The accounting records of Scotty inc show the following data for 20X2....
Words: 3092 - Pages: 13
...Child obesity is a condition where excess body fat negatively affects a child's health or wellbeing. The cause of childhood obesity are spread out, and certain factors to this epidemic include lack of physical activity and dietary patterns. Changing eating and physical activity in children with the use of nutritional guides, work out DVDs and proactive parents can assist in decreasing child obesity (Ryder, 2011). Child Obesity is determined through BMI, body mass index. Children over age 2, or teens whose BMI is less than the 5th percentile are considered underweight. A child that ranges in the 5th percentile and less than the 85th percentile are at a healthy weight. In the 85th percentile to less than the 95th percentile are considered overweight. Equal to, or greater than the 95th percentile are considered obese. Today, about one in three American kids and teens is overweight or obese, nearly triple the rate in 1963. One major contributor to a child’s diet that affects their weight is beverages that include soda and juice boxes. The consumption of soda by children has increased throughout the last 20 years by 300 percent. Scientific studies have documented a 60 percent increase risk of obesity for every regular soda consumed per day. With the growing use of computers, and watching TV this is a big contributing factor as well that contributes to child obesity. We find that these activities take away the physical activity that children need to stay healthy. Sedentary...
Words: 2290 - Pages: 10
...each channel, digital interactive technologies have simultaneously opened new routes to narrow cast to children, thereby creating a growing media space just for children and children’s products. Calvert explains that paid advertising to children primarily involves television spots that feature toys and food products, most of which are high in fat and sugar and low in nutritional value. Newer marketing approaches have led to online advertising and to so-called stealth marketing techniques, such as embedding products in the program content in films, online, and in video games. All these marketing strategies, says Calvert, make children younger than eight especially vulnerable because they lack the cognitive skills to understand the persuasive intent of television and online advertisements. The new stealth techniques can also undermine the consumer defenses even of older children and adolescents. Calvert explains that government regulations implemented by the Federal Communications Commission and the Federal Trade Commission provide some protection for children from advertising and marketing practices. Regulators exert more control over content on scarce television...
Words: 14381 - Pages: 58
...English-E11-12 7/27/07 2:24 PM Page 1 Ministry of Education The Ontario Curriculum Grades 11 and 12 English Printed on recycled paper 07-003 ISBN 978-1-4249-4741-6 (Print) ISBN 978-1-4249-4742-3 (PDF) ISBN 978-1-4249-4743-0 (TXT) © Queen’s Printer for Ontario, 2007 2007 REVISED CONTENTS INTRODUCTION 3 Secondary Schools for the Twenty-first Century . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . The Importance of Literacy, Language, and the English Curriculum . . . . . . . . . . . . . . . . . . . Principles Underlying the English Curriculum . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Roles and Responsibilities in English Programs . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . THE PROGRAM IN ENGLISH 3 3 4 5 9 Overview of the Program . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 9 Curriculum Expectations . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 12 Strands in the English Curriculum . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 14 ASSESSMENT AND EVALUATION OF STUDENT ACHIEVEMENT Basic Considerations . . . . . . . . . . . ....
Words: 100005 - Pages: 401
...A Preface of Quotations Whoever desires for his writings or himself, what none can reasonably condemn,the favor of mankind, must add grace to strength, and make his thoughts agreeable as well as useful. Many complain of neglect who never tried to attract regard. It cannot be expected that the patrons of science or virtue should be solicitous to discover excellencies which they who possess them shade and disguise. Few have abilities so much needed by the rest of the world as to be caressed on their own terms; and he that will not condescend to recommend himself by external embellishments must submit to the fate of just sentiments meanly expressed, and be ridiculed and forgotten before he is understood. --Samuel Johnson Men must be taught as if you taught them not; And things unknown propos'd as things forgot. --Alexander Pope Style in painting is the same as in writing, a power over materials, whether words or colors, by which conceptions or sentiments are conveyed. --Sir Joshua Reynolds Whereas, if after some preparatory grounds of speech by their certain forms got into memory, they were led to the praxis thereof in some chosen short book lessoned thoroughly to them, they might then forthwith proceed to learn the substance of good things, and arts in due order, which would bring the whole language quickly into their power. --John Milton Introduction Good writing depends upon more than making a collection of statements worthy of belief, because writing is intended to...
Words: 21397 - Pages: 86
...William & Mary Law Review Volume 45 | Issue 4 Article 5 A Pattern-Oriented Approach to Fair Use Michael J. Madison Repository Citation Michael J. Madison, A Pattern-Oriented Approach to Fair Use, 45 Wm. & Mary L. Rev. 1525 (2004), http://scholarship.law.wm.edu/wmlr/vol45/iss4/5 Copyright c 2004 by the authors. This article is brought to you by the William & Mary Law School Scholarship Repository. http://scholarship.law.wm.edu/wmlr A PATTERN-ORIENTED APPROACH TO FAIR USE MICHAEL J. MADISON* ABSTRACT More than 150 years into development of the doctrineof "fairuse" in American copyright law, there is no end to legislative,judicial, and academic efforts to rationalizethe doctrine. Its codification in the 1976 CopyrightAct appearsto have contributedto its fragmentation, rather than to its coherence. As did much of copyright law, fair use originated as a judicially unacknowledged effort via the law to validate certain favored practicesand patterns.In the main, it has continued to be applied as such, though too often courts mask their implicit validation of these patterns in the now-conventional "caseby-case" application of the statutoryfair use "factors"to the defendant's use of the copyrighted work in question. A more explicit acknowledgment of the role of these patterns in fair use analysis would be consistent with fair use, copyright policy, and tradition. Importantly, such an acknowledgment would help to bridge the often difficult conceptual gap between fair use...
Words: 74799 - Pages: 300
...NOT FOR DISTRIBUTION: USE ONLY IN COMPLIANCE WITH COPYRIGHT: DAVID RISSTROM AN INTERPRETATION OF LAW IN CONTEXT Bottomley, S., Gunningham, N. and Parker, S., 1991, Law in Context, The Federation Press, Leichhardt. { } = additional material from lectures. ( ) = my comments. (See ‘x’) refers to book page number. A short (somewhat boring) message from the summary executioner before you dive in; These notes are an interpretation of the book Law in Context and the lectures given as part of the 1991 Course. They are not a satisfactory substitution for reading the text. You are only likely to get the maximum value out of this summary by reading it in conjunction with the text. The question of ‘the law in whose context’ may be worth keeping in mind as you read. This is an interpretation seen through my eyes, not yours. My comments are not unbiased, as it is as equally unlikely that yours may be. So my ‘advice’ is consider what is said here and in the book considering the need to understand the ‘mechanics’ that help make sense of the more involved themes that develop in the book as you progress through Law in Context. The observations, important in their own right, may be particularly useful for seeing how their often ubiquitous expression is taken as ‘normal’ in the areas of wider society, such as in discussions of economics and power. It is unlikely that you will find any ‘right answers’ from this summary, but I do hope it helps you in synthesising...
Words: 51747 - Pages: 207
.... Organization Theory Challenges and Perspectives John McAuley, Joanne Duberley and Phil Johnson . This book is, to my knowledge, the most comprehensive and reliable guide to organisational theory currently available. What is needed is a text that will give a good idea of the breadth and complexity of this important subject, and this is precisely what McAuley, Duberley and Johnson have provided. They have done some sterling service in bringing together the very diverse strands of work that today qualify as constituting the subject of organisational theory. Whilst their writing is accessible and engaging, their approach is scholarly and serious. It is so easy for students (and indeed others who should know better) to trivialize this very problematic and challenging subject. This is not the case with the present book. This is a book that deserves to achieve a wide readership. Professor Stephen Ackroyd, Lancaster University, UK This new textbook usefully situates organization theory within the scholarly debates on modernism and postmodernism, and provides an advanced introduction to the heterogeneous study of organizations, including chapters on phenomenology, critical theory and psychoanalysis. Like all good textbooks, the book is accessible, well researched and readers are encouraged to view chapters as a starting point for getting to grips with the field of organization theory. Dr Martin Brigham, Lancaster University, UK McAuley et al. provide a highly readable account...
Words: 230271 - Pages: 922
...REASONING SKILLS SUCCESS IN 20 MINUTES A DAY REASONING SKILLS SUCCESS IN 20 MINUTES A DAY 2nd Edition ® NEW YORK Copyright © 2005 LearningExpress, LLC. All rights reserved under International and Pan-American Copyright Conventions. Published in the United States by LearningExpress, LLC, New York. Library of Congress Cataloging-in-Publication Data: Reasoning skills success in 20 minutes a day.—2nd ed. p. cm. ISBN 1-57685-493-0 1. Reasoning (Psychology) I. Title: Reasoning skills success in twenty minutes a day. II. Title. BF442.C48 2005 153.4'3—dc22 2005047185 Printed in the United States of America 987654321 Second Edition ISBN 1-57685-493-0 For information on LearningExpress, other LearningExpress products, or bulk sales, please write to us at: LearningExpress 55 Broadway 8th Floor New York, NY 10006 Or visit us at: www.learnatest.com Contents HOW TO USE THIS BOOK ix PRETEST 1 LESSON 1 Critical Thinking and Reasoning Skills The importance of critical thinking and reasoning skills, justifying your decisions, the difference between reason and emotion 15 LESSON 2 Problem-Solving Strategies Identifying the main issue of a problem and its parts, prioritizing issues 21 LESSON 3 Thinking vs. Knowing Distinguishing between fact and opinion, determining whether facts are true or tentative truths 27 LESSON 4 Who Makes the Claim? Evaluating credibility: recognizing bias, determining level...
Words: 57195 - Pages: 229
...of reflection narrating for only yourself the most personal version of your life story, the telling that will be most compact and meaningful will be the series of choices you have made. In the end, we are our choices. —Jeff Bezos, commencement speech at Princeton University, May 30, 2010 Prologue In the early 1970s, an industrious advertising executive named Julie Ray became fascinated with an unconventional public-school program for gifted children in Houston, Texas. Her son was among the first students enrolled in what would later be called the Vanguard program, which stoked creativity and independence in its students and nurtured expansive, outside-the-box thinking. Ray grew so enamored with the curriculum and the community of enthusiastic teachers and parents that she set out to research similar schools around the state with an eye toward writing a book about Texas’s fledgling gifted-education movement. A few years later, after her son had moved on to junior high, Ray returned to tour the program, nestled in a wing of River Oaks Elementary School, west of downtown Houston. The school’s principal chose a student to accompany her on the visit, an articulate, sandy-haired sixth-grader whose parents asked only that his real name not be used in print....
Words: 120163 - Pages: 481
...OFFICIAL CATALOG This Catalog contains information, policies, procedures, regulations and requirements that were correct at the time of publication and are subject to the terms and conditions of the Enrollment Agreement entered into between the Student and ECPI University. In keeping with the educational mission of the University, the information, policies, procedures, regulations and requirements contained herein are continually being reviewed, changed and updated. Consequently, this document cannot be considered binding. Students are responsible for keeping informed of official policies and meeting all relevant requirements. When required changes to the Catalog occur, they will be communicated through catalog inserts and other means until a revised edition of the Catalog is published. The policies in this Catalog have been approved under the authority of the ECPI University Board of Trustees and, therefore, constitute official University policy. Students should become familiar with the policies in this Catalog. These policies outline both student rights and student responsibilities. The University reserves the right and authority at any time to alter any or all of the statements contained herein, to modify the requirements for admission and graduation, to change or discontinue programs of study, to amend any regulation or policy affecting the student body, to increase tuition and fees, to deny admission, to revoke an offer of admission and to dismiss from the...
Words: 149595 - Pages: 599
...TeA M YYe PG Digitally signed by TeAM YYePG DN: cn=TeAM YYePG, c=US, o=TeAM YYePG, ou=TeAM YYePG, email=yyepg@msn .com Reason: I attest to the accuracy and integrity of this document Date: 2005.07.04 23:45:43 +08'00' ������������ Want to learn more? We hope you enjoy this McGraw-Hill eBook! If you’d like more information about this book, its author, or related books and websites, please click here. HOW TO ACE THE BRAINTEASER INTERVIEW JOHN KADOR M C G R AW- H I L L N E W YO R K MADRID C H I C AG O SAN FRANCISCO MILAN SYDNEY LISBON TO RO N TO LONDON S A N J UA N MEXICO CITY SEOUL NEW DELHI SINGAPORE Copyright © 2005 by John Kador. All rights reserved. Manufactured in the United States of America. 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 by any means, or stored in a database or retrieval system, without the prior written permission of the publisher. 0-07-144606-0 The material in this eBook also appears in the print version of this title: 0-07-144001-1. All trademarks are trademarks of their respective owners. Rather than put a trademark symbol after every occurrence of a trademarked name, we use names in an editorial fashion only, and to the benefit of the trademark owner, with no intention of infringement of the trademark. Where such designations appear in this book, they have been printed with initial caps. McGraw-Hill eBooks are available at special...
Words: 77414 - Pages: 310
...2012 Catalog Volume 20 Issue 1 March 5, 2012 – December 31, 2012 This Catalog contains information, policies, procedures, regulations and requirements that were correct at the time of publication and are subject to the terms and conditions of the Enrollment Agreement entered into between the Student and ECPI University. In keeping with the educational mission of the University, the information, policies, procedures, regulations and requirements contained herein are continually being reviewed, changed and updated. Consequently, this document cannot be considered binding. Students are responsible for keeping informed of official policies and meeting all relevant requirements. When required changes to the Catalog occur, they will be communicated through catalog inserts and other means until a revised edition of the Catalog is published. The policies in this Catalog have been approved under the authority of the ECPI University Board of Trustees and, therefore, constitute official University policy. Students should become familiar with the policies in this Catalog. These policies outline both student rights and student responsibilities. The University reserves the right and authority at any time to alter any or all of the statements contained herein, to modify the requirements for admission and graduation, to change or discontinue programs of study, to amend any regulation or policy affecting the student body, to increase tuition and fees, to deny admission, to revoke an offer...
Words: 130938 - Pages: 524
...CONTENTS Introduction Part One: Foundations Chapter One: Introduction to Advertising 1 Chapter Two: Advertising’s Role in Marketing 34 Chapter Three: Advertising and Society 68 Part Two: Planning and Strategy Chapter Four: How Advertising Works 103 Chapter Five: The Consumer Audience 135 Chapter Six: Strategic Research 169 Chapter Seven: Strategic Planning 205 Part Three: Effective Advertising Media Chapter Eight: Print and Out-of-Home Media 239 Chapter Nine: Broadcast Media 274 Chapter Ten: Interactive and Alternative Media 310 Chapter Eleven: Media Planning and Buying 345 Part Four: Effective Advertising Messages Chapter Twelve: The Creative Side and Message Strategy 378 Chapter Thirteen: Copywriting 411 Chapter Fourteen: Design and Production 443 Part Five: Integration and Evaluation Chapter Fifteen: Direct Response 476 Chapter Sixteen: Sales Promotion, Events, and Sponsorships 508 Chapter Seventeen: Public Relations 542 Chapter Eighteen: Special Advertising Situations 576 Chapter Nineteen: Evaluation of Effectiveness 610 INTRODUCTION Welcome to the Test Item File for the Wells/Moriarty/Burnett Advertising: Principles and Practice, 7th edition text. This test bank was designed with the student and instructor in mind. All questions in this manual are drawn directly from the master text. APPLICATION QUESTIONS: New to the seventh edition of the Test Item File is a section...
Words: 179407 - Pages: 718
...Course Technology’s Management Information Systems Instructor and Student Resources Introduction to IS/MIS Principles of Information Systems, Eighth Edition • Stair, Reynolds Fundamentals of Information Systems, Fourth Edition • Stair, Reynolds Management Information Systems, Sixth Edition • Oz Information Technology in Theory • Aksoy, DeNardis Office Applications in Business Problem-Solving Cases in Microsoft Access & Excel, Sixth Annual Edition • Brady, Monk Succeeding in Business Applications with Microsoft Office 2007 • Bast, Gross, Akaiwa, Flynn, et.al Succeeding in Business with Microsoft Office Excel 2007 • Gross, Akaiwa, Nordquist Succeeding in Business with Microsoft Office Access 2007 • Bast, Cygman, Flynn, Tidwell Databases Database Systems, Eighth Edition • Rob, Coronel Concepts of Database Management, Sixth Edition • Pratt, Adamski Data Modeling and Database Design • Umanath, Scamell A Guide to SQL, Seventh Edition • Pratt A Guide to MySQL • Pratt, Last Guide to Oracle 10g • Morrison, Morrison, Conrad Oracle 10g Titles Oracle9i Titles Enterprise Resource Planning Concepts in Enterprise Resource Planning, Third Edition • Monk, Wagner Data Communications Data Communications and Computer Networks: A Business User’s Approach, Fourth Edition • White Systems Analysis and Design Systems Analysis and Design in a Changing World, Fifth Edition • Satzinger, Jackson, Burd Object-Oriented Analysis and Design with the Unified Process • Satzinger, Jackson, Burd Systems Analysis and...
Words: 223685 - Pages: 895
