...The chicago race riots of 1919 happened because white people were scared of african americans are polluting the white neighborhood, along with african americans got more confident because of ww1, and african americans started losing jobs to the returning white soldiers. The first reason why the chicago race riots started was because people that white people didn't want african americans moving into the white neighborhood from the “black belt” for example in (Doc C) it says “whites who are afraid that blacks will move out of the black belt and into white neighborhoods have formed the property owners association to keep black out of white neighborhoods.” this proves that the whites did not want them to move into the white neighborhood. The second...
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...Andrea Hunter 63 Roundmoor Walk Castlevale Birmingham, B35 7HR 07949364153 Che.vel@hotmail.co.uk PROFILE: I am a hardworking individual who strives to be successful in all tasks that I undertake. I am looking for a role working with children and young people, in a mentoring or social work capacity, and have previous experience to support me in this field, as well as an administration background. I have excellent communication skills and I am able to work on my own, unsupervised. I am available for immediate start and I am happy to undergo any training required by the role. KEY SKILLS: * Good ICT skills and familiarity of all Microsoft packages * Excellent communication and interpersonal skills * Listening and Empathy skills * Respect for confidentiality * Previous training in safeguarding of vulnerable adults * Strong team player CAREER HISTORY: Aug 2010 to Feb 2011 Fresh wind, Selly Oak- support worker * Working alongside experience staff offering housing support to people suffering from HIV * Responsible for administration support to advisors * Escorting advisors on visits * Maintaining all paper and electronic filling systems * Adhering to strict confidentiality regulations Feb 2007 to Jul 2008 City United& Connexions- Mentor * Working with young people age 16-25 offering support on a one to one basis * Devising action plans for moving the client forward * Monitoring...
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...Case 10-1 SolvGen Inc. Direct Drugs Inc. (Direct) is planning to acquire SolvGen Inc. (SolvGen or the Company), a publicly owned company, during the fourth quarter of fiscal year ending December 31, 2006. Direct has engaged our audit engagement team to perform due diligence procedures, with an emphasis on the review of two separate material agreements: (1) a research and development agreement and (2) a license and distribution agreement, both executed by SolvGen during the first quarter of fiscal year 2006. Direct’s management provided the engagement team with the following memo describing the Company’s revenue recognition policy: MEMO To: Audit Engagement Team From: CFO, SolvGen Inc. Subject: Revenue Recognition for Research and Development and License and Distribution Agreements Date: November 30, 2006 SolvGen Inc. (the Company), an SEC registrant, is a pharmaceutical development company. SolvGen entered into a five-year research and development agreement with Careway Pharma Inc. (Careway) on January 1, 2006. The research and development agreement calls for SolvGen to use its best efforts to further develop proprietary instrument systems that have been under development for nearly 18 months and are expected to be ready for commercial launch in the near future. In connection with executing the research and development arrangement, SolvGen and Careway also entered into a five-year license and distribution...
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...S/L/12 Page 1 W ORLD T RADE ORGANIZATION Trade in Services S/L/12 24 July 1995 (95-2166) THIRD PROTOCOL TO THE GENERAL AGREEMENT ON TRADE IN SERVICES Members of the World Trade Organization whose Schedules of Specific Commitments to the General Agreement on Trade in Services relating to movement of natural persons are annexed to this Protocol, Having carried out negotiations under the terms of the Ministerial Decision on Negotiations on Movement of Natural Persons adopted at Marrakesh on 15 April 1994, Having regard to the results of such negotiations, Having regard to the Decision on the Movement of Natural Persons adopted by the Council for Trade in Services on 30 June 1995, Agree as follows: 1. The commitments on Movement of Natural Persons annexed to this Protocol relating to a Member shall, upon the entry into force of this Protocol for that Member, replace or supplement the relevant entries on movement of natural persons in the Schedule of Specific Commitments of that Member. 2. This Protocol shall be open for acceptance, by signature or otherwise, by Members concerned until 30th June 1996. 3. This Protocol shall enter into force on the 30th day after 1st January 1996 for those Members which have accepted it by that date, and for those accepting it after that date, which date shall not be beyond 30th June 1996, it shall enter into force on the 30th day following the date of each acceptance. If a Member whose schedule is annexed to this Protocol does not accept...
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...MEMORANDUM To: Dr. John Morris, Department of Accounting From: Group # 2 (Cong Ye, Cory Kowalski, Yajing Wu) Date: 4/5/12 Subject: Acctg 642: Case 08-6, The Rump Organization Statement of Facts The Rump Organization (“Rump”), an SEC registrant, is a commercial real estate company that purchases and constructs commercial property. Under the company’s restructuring plan, Rump’s CEO, Ronald Rump, and Rump’s board of directors approve a plan to terminate 100 of Rump’s employees. Under the plan, each terminated employee is to receive a lump-sum cash payment equal to one month’s salary but only if the employee voluntarily signs a waiver of any right against Rump. The following additional facts are given: * The plan was approved on December 27, 2005 by Rump’s board of directors and Rump’s CEO, Ronald Rump. * The corporate restructuring plan identifies 100 employees to be terminated, the job classifications and locations of each employee to be terminated, and the expected completion date of January 31, 2006. * On December 31, 2005, each affected employee was e-mailed a summary of all the plan’s terms, which included the amount of severance benefits the employee would receive upon termination, subject to signing the litigation wavier by January 31, 2006. * Rump believes it is unlikely that significant changes will be made to the plan or that the plan will be withdrawn before its execution. * The plan allows employees to leave Rump at any time, but no later than January...
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...Case Study: Hartford Jewelers What have we done? Dad would know what to do, but I don't. I really thought growing this business would be an easy thing for us, but now I am not so sure. All of the work that we did in 2005 was supposed to set us up for new success, profits, and a bright future. But now, we are showing losses on both the historical investment and on our modernization and expansion. Gretchen Reeves was talking in early February 2008 with her sister and partner Michaela Hurd after receiving preliminary income statements for Hartford Jewelers for fiscal year 2007 which had ended December 31, 2007 (See Exhibit 1). In a new building, just renovated in 2006, with 50% more space and selling staff than ever before, the business had experienced a loss almost double the income of the last "normal" year, 2005. To Gretchen, this did not bode well for the future. When Grandfather died, the store was left to his only son, who had literally grown up in the store to become his father's partner in the business. That son was the father of both Gretchen and Michaela. Another child, their brother James, had shunned the business to study medicine and surgery. The girls, however, followed in their father's footsteps and grew up in the store, learning the business. At the death of their father in 2002, the three children inherited the business as equal partners, and by agreement with James, Gretchen and Michaela took over the management of the business and store. At the...
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...Financial Management Frank Thomas Unit 2 FINA310 - 1302B - 04 American Intercontinental University Abstract This paper will talk about accounting and forecasting and determine the year to year percentage annual growth in total net sales using a selected financial statement for Micro Chip Computer Corporation. Financial Management Determine the year-to-year percentage annual growth in total net sales. 2009 2008 2007 2006 2005 2004 Net sales x $ 8,334 $ 6,141 $9,181 $11,933 $11,062 % chance x 10.0% 35.7% -33.1% -23.1% 7.9% The year-to-year percentage is calculated by the following formula, first Year 2004 -Year 2005 divided by Year4 is calculated to figure the percentage. The above chart show each year percentage and % chance. Based only on your answers to question #1, do you think the company achieved its sales goal of +10% annual revenue growths in 2009? Determine the target revenue figure, and explain why you do or do not feel that the company hit its target. The sells goal for 2008 came to 8,334, so to get your answer to answer you have to look at the growth rates in the previous years. The sales rates were crashing in 2006 and 2007, and both sell growth rates were negative. The company was positive 35.7% in 2008 so it seems the company has improved and will continue...
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...Paul Rathnam Wijerathna No, 51/14, St’Micheal’s Road, Colombo 03 Email: Vijesr@yahoo.com Mobile: 00960 9854343 Personal Details * Date Of Birth : 16th April 1979 * Age : 35 Years * Nationality : Sri Lankan * Civil Status : Married * National ID Number : 791071917 V * Passport No : M0515232 Academic Qualification * Flowed Swiss Lanka Hotel School Course at No. 04, Siridharma Mawatha, Colombo 10, Sri Lanka. * Flowed Spoken English ( NCSE) at Nalravi English Language Center. Recognize * ‘’Great Team Work” to achieve Club Millennium Award Pizza Hut Union place. * Outstanding Professional Performance Has been selected by the Management as ‘’ EMPLOYEE OF THE MONTH ‘’ of Dine More at march 2009. Working Experience * Worked as a Caterer at JayamalCaterers, From January 1996 to December 1999. * Worked as a Maintenance crew at Keels Restaurant (Pvt) Ltd. From February 2000 To July 2001. * Worked in U.A.E as a Sandelaster t the Harbor From August 2001 to December 2002. * Worked as a full time Crew Member at Keels Restaurant (Pvt) Ltd. From January to December 2003. * Worked as a Pizza Chef at Lemongrass, Male Republic of Maldives From January to July 2004. * Worked as a Boat Chef at Maldives Rani Safari From August to October 2004. * Worked as a Domestic...
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...目录 1 绿大地大事记 3 2 云南女首富——何学葵 4 2.1创业经历 4 2.2人物剖析 5 2.2.1胆大冒进 5 2.2.2 独断专行 6 2.2.3 任人唯亲 6 3 公司组织结构剖析 7 报告日公司组织结构表 7 3.1 2007年 7 3.1.1 2007.12.31公司组织结构 7 3.1.2 报告期内人事变动 8 3.2 2008年 8 3.2.1 2008.12.31公司组织结构 8 3.2.2 报告期内人事变动 8 3.2.3 问题剖析 9 3.3 2009年 10 3.3.1 2009.12.31公司组织结构 10 3.3.2 报告期内人事变动 10 3.4 2010年 11 3.4.1 2010.12.31公司组织结构 11 3.4.2 报告期内变化 11 3.4.3 问题剖析 13 3.5 2011年 14 3.5.1 2011．12.31公司组织结构 14 3.5.2 报告期内人事变动 15 3.5.3 问题剖析 16 3.6 总结 17 4 欺瞒上市，一触即发——“绿大地事件” 17 4.1 欺瞒上市事件 17 4.1.1 欺瞒上市的高超手段 17 4.1.2 欺瞒上市成功原因剖析 21 4.1.3 针对欺瞒上市问题的措施 27 4.2 后续操作 30 4.2.1 三次变更会计师事务所 30 4.2.2 增发股份的失败 31 4.2.3 五次更改财务报告 33 4.2.4 思考 37 5 从绿大地出发看内部控制 38 5.1 三人帮下，何谈内控？ 38 5.2 撒一个谎需要无数的谎来圆 38 5.3 内部控制失灵——高管是源头 39 5.4 独立审计不可或缺 39 5.5 谁为绿大地上市开了后门？ 40 5.6 上市的魅力何在？ 41 5.7 “内控”离不开“外控”——完善股市惩戒机制和保荐人制度 42 5.8 中国农业类企业为何频频造假？ 42 小组分工： * 胡云——主讲人，与李恬、黄敏婷共同撰写“欺瞒上市”部分，参与讨论，撰写反思。 * 孙琳煜——制作展示PPT，负责与主讲人沟通、核对，负责公司及主要高管政治背景资料的搜集，参与讨论，撰写反思。 * 李恬——与胡云、黄敏婷共同撰写“欺瞒上市”部分，参与讨论，撰写反思。 * 丁茜菡——负责撰写何学葵的生平经历、性格分析及经营风格剖析，参与讨论，撰写反思。 * 王玲通——负责撰写绿大地公司的组织结构及高管人员变动部分，及公司主要高管的政治背景研究，参与讨论，撰写反思。 * 陈林——负责撰写绿大地公司的股权结构、外部会计师事务所的聘用问题、三次更改财务报告及增发失败分析，参与讨论，撰写反思。 * 吕阳——负责绿大地事件的法律分析，参与讨论，撰写反思。 * 黄敏婷——与胡云、李恬共同撰写“欺瞒上市”部分，参与讨论，撰写反思。 * 罗琰——负责撰写农业类企业频频造假的深层次原因，参与讨论，撰写反思。 * 刘思涵——组长，负责组织大家参与案例讨论，进行小组分工，搜集行业数据并分析，汇总整合，排版打印，撰写反思。 * 本小组作业系每个团队成员集体讨论，头脑风暴，后认真撰写出来的心血。 1 绿大地大事记 1996年，何学葵成立云南河口绿大地实业有限公司，本人为其法人代表。此为云南绿大地生物科技股份有限公司的前身。 ...
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...OMIS-3350 - Report on Crop Production Vs Co2 Emission Mithun Mitra Nomula 10/15/2015 Introduction More than 3 billion people - in world population lives in rural areas. Approximately 3/4th of the people living in rural area have agriculture as their primary livelihood. For many developing countries agriculture is the important engine for economic development. Mean global temperatures have been mounting since about 1910, mainly due to the amassing of greenhouse gases in air. The main causes are the smoldering of fossil fuels (coal, oil and gas) to meet rising energy requirement, and deforestation. The process of global warming shows no signs of lessening and is expected to have a long term modifications in weather conditions. These transformations will have somber blow on food availability which is due to reduction in production. Effects are already being felt in global food markets, and are likely to be particularly momentous in explicit countryside locations where crops fail and succumb decline as Co2 Emission in the rural areas are increasing drastically. The prime purpose of this paper is to present the study on correlation between crops production and Co2 Emissions of selected countries. This is not an experimental approach as here we are just gathering the data from website and analyzing relation between Co2 Emission and crops production. Co2 Emission Crops Production is the initial notion. In this paper we are going to check whether the initial notion is true or not...
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...Hypothesis H1: Internet causes truancy. H2: Student fell asleep in class because of late use of internet. SS: A significant percentage of students in the academically impaired subgroup in this study reported that their Internet use had kept them up late at night, that they sometimes felt tired the next day, and that they missed class due to Internet use. (Kubin, Lavin & Barrows, 2001). H3: Internet improves the quality of educational. SS: Internet usage has the potential to improve the quality of education. (Laurillard ,1992) H4: The use of internet differs by gender. The male gender dominated internet usage in cyber cafés. (Haseloff (2005), Furuholt et al. (2005), Adomi (2007), Alao and Folorunsho (2007), and Olatokun (2009)) H5: Adolescents is most frequently use of the internet According to Haseloff (2005), the most internet users were young children and teenagers that belonged to the age group 19 and below. According to Furuholt et al. (2005), Adomi (2007), Alao and Folorunsho (2007), Adebayo (2008), and Olatokun (2009), the most respondents were in the age group of 20–30 years old. H6: Children with low levels of internet use had significantly higher test scores than children whom utilized the internet more frequently. SS: Cant find https://etd.ohiolink.edu/rws_etd/document/get/kent1270316819/inline kate H7: Adolescents’ Internet use has a direct effect on their internalizing problematic According to Chou and Hsiao (2000) (as cited in Tahiroglu...
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...The S&P 500 is recognized as the standard market index for measuring overall stock market activity. In comparison to the S&P 500 Exxon Mobil’s (XOM) stock prices seem to follow the same trend line as the market. When market prices are high, Exxon’s stock prices are equally high, and when the market declines, so do the prices of Exxon stock. For the most part, Exxon’s stock follows the market trend. The difference between the market and Exxon’s prices seems to be that Exxon’s prices typically fall below the market trend line. Although Exxon’s prices range lower than the S&P over the six months studied from May 5, 2010 to November 5, 2010, Exxon’s stock prices clearly show a correlation to the market prices. With this correlation, Exxon’s prices ebb and flow with the market, but Exxon’s prices in the short-run versus longer periods of time seem to move up and down more vigorously where as the market remains more consistent on a short-term basis. See attached chart. Exxon Mobil is one company who over the past few years despite the recession has been able to post record profits. But, increasing sales and profitability is not always that easy. Despite having gross profits no less than $124,000,000 in 2009, Exxon actually shrank in 2009 versus 2007 and 2008. Exxon’s gross profit went from $171,000,000 in 2007 and ballooned to $188,000,000 in 2008 showing a growth change of +9.8%. While from 2008 to 2009, Exxon’s gross profits went from $188,000,000 to $124,000,000...
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...Here is a list of over 100 documentaries you can watch for free online. They are about Science, Consciousness, ETs, you name it. It’s a smorgasbord of fascinating subjects to learn about. If you find a dead link please let us know and we will find another to replace it. Enjoy! 1. Home (2009) 2. Thrive (2011) 3. Paradise or Oblivion (2012) 4. Love, Reality and the Time of Transition (2011) 5. Earthlings (2005) 6. Everything You Know Is Wrong (2000) 7. Zeitgeist: Addendum (2008) 8. Zeitgeist: Moving Forward (2011) 9. The Money Fix (2009) 10. The Wikileaks Documentary (2010) 11. Owned & Operated (2012) 12. Overdose: The Next Financial Crisis (2010) 13. Apologies of an Economic Hitman (2010) 14. The Beautiful Truth (2008) 15. The Awakening (2011) 16. What Would It Look Like? (2009) 17. The World According to Monsanto (2008) 18. Esoteric Agenda (2008) 19. Making a Killing: The Untold Story of Psychotropic Drugging (2008) 20. College Conspiracy Scam in USA (2011) 21. The Indigo Evolution (2005) 22. Edible City: Grow the Revolution (2012) 23. Collapse (2009) 24. The Global Brain (1983) 25. The White Hole in Time (1993) 26. The Primacy of Consciousness (2011) 27. Fuel (2008) 28. Power of Community: How Cuba Survived Peak Oil Crisis (2006) 29. What a Way to Go: Life at the End of Empire (2007) 30. Resonance: Beings of Frequency (2012) 31. War by Other Means (1992) 32. Endgame (2007) 33. War Made Easy (2007) 34. The War on Democracy (2007) 35. Rise Like...
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...中美会计专业硕士课程体系的比较与思考 中文摘要 * 选题背景及目的 会计专业硕士学位在国外的发展已超过五十年，而在我国的发展方兴未艾。借鉴吸收发达国家的培养经验，对于完善我国会计专业硕士课程体系、提高人才培养质量具有十分重要的作用。 * 主要内容和观点 文章首先介绍了专业硕士学位及会计专业硕士的发展情况。然后，分别从中国和美国选取十所高校的会计专业硕士项目作为样本，从模块结构、培养方向、核心课程等方面做了比较全面的分析，尤其是比较了中美会计专业硕士的课程体系的差异，并对其成因进行分析。最后，为我国会计专业硕士的发展提出了一些建议，如：统一培养方向划分、明确培养目标等等。 * 主要贡献 本文的侧重点在会计专业硕士的课程体系，主要以对比的方式进行研究，并从差异分析中得出启示，希望能有助于我国会计硕士的发展。 关键词： 会计专业硕士，课程体系，比较 ABSTRACT Background The master of professional accounting program, shorted for MPAcc, is a new developing one in mainland China. It’s beneficial to learn from the same program in other countries, which has been successful in training professional accountants for decades. Contents Firstly the essay introduces the history and current situation of MPAcc in China and U.S. Then it selected several schools to study its master of accounting program. The programs in both China and American are researched and compared. Contribution This essay compares MPAcc curricula from twenty colleges in China and the United States. Some differences are found and analyzed. Finally suggestions are put forward to stimulate the program in China to achieve success. Key words: Master of Professional Accounting, System of Accounting Courses, Comparison 目 录 一、引言 1 二、文献综述 1 三、专业硕士学位介绍 1 四、中美两国的会计专业硕士的发展历程及现状 2 五、中美会计专业硕士的课程体系情况对比 4 （一）样本选择 4 （二）模块结构 5 （三）培养方向 5 （四）补修课程 6 （五）核心课 6 （六）实践课 7 六、中美会计专业硕士课程体系对比结果及原因分析 7 （一）模块结构比较相似 7 （二）培养方向有较大不同 7 （三）对补修课程要求有较大不同 8 （四）核心课有一些差异...
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...Unlisted property trusts - Mirvac Development Fund – Seascapes (i) Overview of the specific vehicle The Mirvac Group which is listed on the Australian Stock Exchange was established in 1972 as a real estate group. It has two main divisions, Investment and Development. The Development Group undertakes development and construction projects, one of which is the Mirvac development Fund – Seascapes. The Mirvac Development Fund – Seascapes is a single project fund which is a close-end unlisted project. The project was established in November 2005, to acquire, develop and sell Stages 17 - 27 of the Seascapes Estate. Seascape is located in Mandurah, Western Australia, approximately 75Km south of Perth. The project involves: * Fund was constituted on the 15th of October 2005 * Development and sale of 11 stages * Development of a 48 hectare parcel of land * Development of 528 residential lots, including grouped housing site * Directors of Mirvac Funds Management Limited is the responsible persons of the Mirvac Development Fund - Seascapes * Managed by Mirvac Western Australia. Including the development and sale stages of the project. (ii) Details & current value of the property portfolio The property consists of the development of 528 residential lots on a 48 hectare parcel of Land. The land overlooks the Indian Ocean foreshore, which is an added incentive for buyers. Both tourist and locals alike flock to the area for its famous beaches and clean...
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