...provide funeral services that are modestly priced and environmentally friendly within the Calgary market. Based on an initial membership the founding organizations - cooperatives in Calgary, Calgary Legions, Churches and individual Calgarians, with a combined member share/loan offering and bank loan for a combined total of $525,000, this business plan calls for the enterprise to reach positive cash flow toward the end of the 3rd year of operation. The business model seeks to establish funeral/crematoria services which is centrally located and would service the members of the founding organizations as well as the funeral needs of Calgarians as a whole. The business could be centrally located, possibly on the site of an existing Legion Hall, or adjacent to Calgary Cooperative facility. The enterprise has the potential to employ 2.5 core staff in its first year of operations, supplemented by a range of casual staff and contracted service providers, with an expansion of staff occurring with every increase of...
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...examination hall. The Association of Chartered Certified Accountants Paper F3 Fundamentals Pilot Paper – Knowledge Module ALL 50 questions are compulsory and MUST be attempted Please use the space provided on the inside cover of the Candidate Answer Booklet to indicate your chosen answer to each multiple choice question. Each question is worth 2 marks. 1 Which of the following calculates a sole trader’s net profit for a period? A B C D 2 net net net net assets assets assets assets + drawings – capital introduced – opening net assets – drawings + capital introduced – opening net assets – drawings – capital introduced – opening net assets + drawings + capital introduced – opening net assets Which of the following explains the imprest system of operating petty cash? A B C D 3 Closing Closing Closing Closing Weekly expenditure cannot exceed a set amount The exact amount of expenditure is reimbursed at intervals to maintain a fixed float All expenditure out of the petty cash must be properly authorised Regular equal amounts of cash are transferred into petty cash at intervals Which of the following statements are TRUE of limited liability companies? (1) The company’s exposure to debts and liability is limited (2) Financial statements must be produced (3) A company continues to exist regardless of the identity of its owners A B C D 4 1 and 2 only 1 and 3 only 2 and 3 only 1, 2 and 3 Annie is a sole...
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...Seattle, Washington January 26, 2012 Dear Shareholders: You are cordially invited to attend the Starbucks Corporation 2012 Annual Meeting of Shareholders on March 21, 2012 at 10:00 a.m. (Pacific Time). The meeting will be held at Marion Oliver McCaw Hall at the Seattle Center, located on Mercer Street, between Third and Fourth Avenues, in Seattle, Washington. Directions to McCaw Hall and transportation information appear on the back cover of the notice of annual meeting and proxy statement. Under the Securities and Exchange Commission rules that allow companies to furnish proxy materials to shareholders over the Internet, Starbucks has elected to deliver our proxy materials to the majority of our shareholders over the Internet. This delivery process allows us to provide shareholders with the information they need, while at the same time conserving natural resources and lowering the cost of delivery. On January 26, 2012, we mailed to our shareholders a Notice of Internet Availability of Proxy Materials (the “Notice”) containing instructions on how to access our proxy statement for our 2012 Annual Meeting of Shareholders and fiscal 2011 annual report to shareholders. The Notice also provides instructions on how to vote online or by telephone and includes instructions on how to receive a paper copy of the proxy materials by mail. The Notice will serve as an admission ticket for one shareholder to attend the 2012 Annual Meeting of Shareholders. On January 26, 2012, we also first...
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...I dreamed of her last night again. As vivid as always, I was left with the idea of her and no image. She stood before me, her face in shadows, obscured from my view. Her hands reached out to me, beckoning me forward. Seeming to float, I moved toward her, long slender fingers gently grabbing my wrists, pulling me forward. Happily I submitted to her embrace, feeling her naked breasts press against mine, her skin silkily brushing against mine, intoxicating me with the sensations. Still, I couldn't see her face, the one part of her I really wanted to see. Frustrated, I tried to cup her face with my hands and force it into the light. Laughing lightly, she resisted, pulling away completely, turning from me. Watching the muscles in her naked back flow as she walked away, I felt entranced. Sexual desire and lust coursed through me, my blood warming and traveling as my need grew. My head felt light as I again went to her, this time to a bed that appeared in the room. With a sure touch she pushed me down onto the bed, not that I fought her any way. I was dying to see her, dying to see the face on this woman who had tormented my dreams too often, but I was also hungry for her touch. With confidence born of shared love, she began to stroke my body, her caresses fanning the flame within me. I know I must have been moaning, but I couldn't hear anything but the sound of my own heartbeat in my ears. For the thousandth time I let myself sink into her love making, not...
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...Arceo, Diana Marie English Proficiency II Barrion, Ma. Suzenne Meanne TF 8:30AM – 10:00AM De Guzman, Grace Bernice Quisao, Hazel Joy Villanueva, Anna Marie A Research Proposal on Establishing an Investment Counselling Agency that will Provide Free Counselling. Thesis Statement: Increasing number of fraud investment victims must be lessen in terms of having a government entity that will provide investment counselling. I. INTRODUCTION Have you ever thought of doubling your money in no time with no risk? Sounds good, but it corresponds on taking more risk, not zero risk. Many investors nowadays do not know the information needed before engaging to an activity like this. They are not aware of the basic terms that they need to know in order to choose a reliable company that will give them a high return of investment. Some are also not aware of the financial options available to them. Without this knowledge, investors fail to take advantage of potentially beneficial investment opportunities. In many cases, they become victims of scams and fraud cases. The practice of investment counselling has been used for almost a century. According to the Investment Advisor article, October 2006 issue, Arthur M. Clifford opened his own Los Angeles-based brokerage firm known as Clifford Swan Investment Counsel in 1911 after serving as an analyst and broker at a brokerage company in St. Louis. Four years later, Mrs. Robert Bliss, widow of the creator of Fletcher’s Castoria...
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...Contents Preface Prologue: We have it Made Part I: The Mission Chapter 1: A Consumer Goes Global Chapter 2: Tattoo’s Tropical Paradise Chapter 3: Fake Blood, Sweat, and Tears Part II: My Underwear: Made in Bangladesh Chapter 4: Jingle these Chapter 5: Undercover in the Underwear Biz Chapter 6: Bangladesh Amusement Park Chapter 7: Inside My First Sweatshop Chapter 8: Child Labor in Action Chapter 9: Arifa, the Garment Worker Chapter 10: Hope Chapter 11: No Black and White, Only Green Update for Revised Edition: Hungry for Choices Part III: My Pants: Made in Cambodia Chapter 12: Labor Day Chapter 13: Year Zero Chapter 14: Those Who Wear Levi’s Chapter 15: Those Who Make Levi’s Chapter 16: Blue Jean Machine Chapter 17: Progress Chapter 18: Treasure and Trash Update for Revised Edition: The Faces of Crisis Part IV: My Flip-Flops: Made in China Chapter 19: PO’ed VP Chapter 20: Life at the Bottom Chapter 21: Growing Pains Chapter 22: The Real China Chapter 23: On a Budget Chapter 24: An All-American Chinese Walmart Chapter 25: The Chinese Fantasy Update for Revised Edition: Migration Part V: Made in America Chapter 26: For Richer, for Poorer Update for Revised Edition: Restarting, Again Chapter 27: Return to Fantasy Island Chapter 28: Amilcar’s Journey Chapter 29: An American Dream Chapter 30: Touron Goes Glocal Appendix A: Discussion Questions Appendix B: Note to Freshman Me Appendix C: Where Are You Teaching? Acknowledgments Copyright © 2012 by Kelsey Timmerman...
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...the Chinese managers -profit, selling and customer service. The Chinese manager of the past sat in his office and the customers came to him. It was absolutely a supply driven market. I read in an official report some time ago a list of phrases that should not be used when talking to customers. The list included “Go away and don’ waste my time’ t and ‘ Can’ you hear? Are your ears dirty?’This has now changed and a key to t success is getting our product out to the customers. Distribution costs here are 20 per cent of MPS compared to 5 per cent in Europe. As Loic Courant, Bob Smith’ Commercial Manager in Shanghai, summarized the s situation: He who wins logistics wins China. Unilever in China Unilever is an Anglo-Dutch company that has over 500 operating units in 75 countries. The company markets over 1000 brands, including margarine, soap, food products, cleaning products, personal care products and specialty chemicals, and employs over 300,000 people worldwide. Revenues in 1994 were $US42 billion. In the 1920s Unilever established a soap operation in China which was nationalized in the 1950s. The company returned to...
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...ACCEPTABILITY OF AVOCADO AND YOUNG COCONUT MEAT AS HEALTHY SMOOTHIE Jo V. Ambat Annie Grace A. Bustamante Nico Braselle Casaña Raymond M. de Taza Manche P. Pere A research study presented to the faculty of Home Economics, Vocational and Technical, Education Department, College of Education, Cavite State University, Indang, Cavite in partial fulfilment of the requirements in HRML 24- Research I. Prepared under the supervision of Dr. Editha G. Reyes 1. INTRODUCTION The avocado is colloquially known as the Alligator Pear, reflecting its shape and the leather-like appearance of its skin. Avocado is derived from the Aztec word "ahuacatl". Avocados are the fruit from Persea americana, a tall evergreen tree that can grow up to 65 feet in height. Avocados vary in weight from 8 ounces to 3 pounds depending upon the variety. There are dozens of varieties of avocadoes. The rich and creamy Hass variety is the most popular type of avocado in the United States, and 95% of all avocados grown in the United States are produced in California, original home of the Hass variety. They are generally available throughout the year, they are the most abundant and at their best during the spring and summer in California and in October in Florida. While avocados are technically fruits, we have categorized them here as vegetables since this is how they are usually considered from a culinary perspective. Avocados can make a great base for a high-energy smoothie that will satisfy you and...
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...EXERCISE 22-1. TRUE OR FALSE QUESTIONS 1. Sale of goods and services which are subject to Other Percentage Tax cannot be subject also to a value-added tax. 2. Persons or transactions which are subject to Other Percentage tax may still be subject to income tax. 3. Persons or transactions which are exempt from income tax may nevertheless be subject to Other Percentage Tax. 4. A person whose gross annual sales or receipts do not exceed P1,919,500 may, nevertheless be subject to value-added tax. 5. A person whose gross annual sales or receipts do not exceed P1,919,500 may, nevertheless be subject to Other Percentage Tax. 6. A person whose gross annual sales or receipts exceed P1,919,500 may, nevertheless be exempt from other percentage tax or value-added tax. 7. A domestic carrier of passengers by land shall be subject to value-added tax if the gross annual sales or receipts exceed P1,919,500. 8. A domestic carrier of passengers by land shall be exempt from value-added tax and common carrier’s tax if its gross annual sales do not exceed P100,000. 9. A radio broadcasting company whose gross annual receipts do not exceed P10,000,000 shall not be subject to value-added tax even if it decides to be subject to VAT. 10. A television broadcasting company whose gross annual receipts do not exceed P10,000,000 but who voluntarily registers under the value-added tax system cannot revert back to franchise tax for a period of three (3)...
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...Click Here For Current Affair News For UPSC,IAS,SSC, Govt. Exams http://upscportal.com/civilservices/current-affairs Free Guide for SSC General Knowledge TABLE OF CONTENTS 1. History of India and The World 2. Indian Polity and Governance 3. Geography of India and The World 4. Economy 5. General Science 6. Organisations 7. General Knowledge HISTORY OF INDIA AND THE WORLD GOVERNOR-GENERALS OF INDIA (1833–58) Lord W. Bentick (1833–35): First Governor-General of India. Macaulay’s minutes on education were accepted declaring that English should be the official language of India; Abolished provincial courts of appeal and circuit set up by Cornwallis, appointment of Commissioners of revenue and circuit. • Wars: Annexed Coorg (1834), Central Cachar (1834) on the plea of misgovernment. Sir Charles Metcalfe (1835–1836): Passed the famous Press Law, which liberated the press in India (called Liberator the Press). Lord Auckland (1836–42): 1st Anglo-Afghan War (1836–42)—great blow to the prestige of the British in India. Lord Ellenborough (1842–44): Brought an end to the Afghan War. Annexation of Sindh (1843); War with Gwalior (1843). Lord Hardings I (1844–48): 1st Anglo-Sikh war (1845–46) and the Treaty of Lahore 1846 (marked the end of Sikh sovereighty in India); Gave preference to English education in employment. Lord Dalhousie (1848–56): Abolished Titles and Pensions, Widow Remarriage Act (1856). Made Shimla the summer capital. • Administrative Reforms:...
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...Crime, Corruption and Cover-ups in the Chicago Police Department Anti-Corruption Report Number 7 January 17, 2013 Authored by: John Hagedorn Bart Kmiecik Dick Simpson Thomas J. Gradel Melissa Mouritsen Zmuda David Sterrett With Ivana Savic Justin Escamilla Magdalena Waluszko Dalibor Jurisic Tricia Chebat Published by University of Illinois at Chicago Department of Political Science 1 The Chicago Police Department has a legacy of both heroism and corruption. On the one hand, the department’s officers risk their lives on a daily basis to enforce the law, protect the public and preserve the peace. On the other hand, Chicago has a checkered history of police scandals and an embarrassingly long list of police officers who have crossed the line to engage in brutality, corruption and criminal activity. An analysis of five decades of news reports reveals that since 1960, a total of 295 Chicago Police officers have been convicted of serious crimes, such as drug dealing, beatings of civilians, destroying evidence, protecting mobsters, theft and murder. Moreover, the listing of police convicted of crimes undoubtedly underestimates the problem of corruption in the Chicago Police Department (CPD). The list does not include undetected and unreported illegal activity, serious misconduct resulting in internal disciplinary action, and officers who retire rather than face charges. Our analysis of police corruption in Chicago yields four major findings. First, corruption has long persisted...
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...CHAPTER 1 LAW OF CONTRACTS 2 Business Law Including Company Law 1.1 NATURE OF CONTRACT [Sections 1–2] INTRODUCTION We enter into contracts day after day. Taking a seat in a bus amounts to entering into a contract. When you put a coin in the slot of a weighing machine, you have entered into a contract. You go to a restaurant and take snacks, you have entered into a contract. In such cases, we do not even realise that we are making a contract. In the case of people engaged in trade, commerce and industry, they carry on business by entering into contracts. The law relating to contracts is to be found in the Indian Contract Act, 1872. The law of contracts differs from other branches of law in a very important respect. It does not lay down so many precise rights and duties which the law will protect and enforce; it contains rather a number of limiting principles, subject to which the parties may create rights and duties for themselves, and the law will uphold those rights and duties. Thus, we can say that the parties to a contract, in a sense make the law for themselves. So long as they do not transgress some legal prohibition, they can frame any rules they like in regard to the subject matter of their contract and the law will give effect to their contract. WHAT IS A CONTRACT? Section 2(h) of the Indian Contract Act, 1872 defines a contract as an agreement enforceable by law. Section 2(e) defines agreement as “every promise and every set of promises forming...
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...CPA QUESTIONS CHAPTER 3 1. For “qualifying widow(er)” filing status, which of the following requirements must be met? I. The surviving spouse does not remarry before the end of the current year II. The surviving spouse was eligible to file a joint tax return in the year of the spouse’s death III. The surviving spouse maintains the cost of the principal residence for six months. A. I, II, and III B. I and II, but not III C. I and III, but not II D. I only A. Incorrect. A taxpayer may file a tax return as a qualifying widow or widower for 2 tax years after the year in which a spouse dies provided the couple qualified to file a joint return for the year of death; that the taxpayer provided over 50% of the cost of maintaining the principal residence of a dependent child or stepchild; and that the taxpayer has not remarried as of the end of the current year. Maintaining the cost of the taxpayer’s principal residence for six months is not sufficient. B. Correct! A taxpayer may file a tax return as a qualifying widow or widower for 2 tax years after the year in which a spouse dies provided the couple qualified to file a joint return for the year of death; that the taxpayer provided over 50% of the cost of maintaining the principal residence of a dependent child or stepchild; and that the taxpayer has not remarried as of the end of the current year. Maintaining the cost of the taxpayer’s principal residence for six months...
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...Business Plans Handbook Business Plans A COMPILATION OF BUSINESS PLANS DEVELOPED BY INDIVIDUALS NORTH THROUGHOUT AMERICA Handbook VOLUME 16 Lynn M. Pearce, Project Editor Business Plans Handbook, Volume 16 Project Editor: Lynn M. Pearce Product Manager: Jenai Drouillard Product Design: Jennifer Wahi Composition and Electronic Prepress: Evi Seoud Manufacturing: Rita Wimberley Editorial: Erin Braun ª 2010 Gale, Cengage Learning ALL RIGHTS RESERVED. No part of this work covered by the copyright herein may be reproduced, transmitted, stored, or used in any form or by any means graphic, electronic, or mechanical, including but not limited to photocopying, recording, scanning, digitizing, taping, Web distribution, information networks, or information storage and retrieval systems, except as permitted under Section 107 or 108 of the 1976 United States Copyright Act, without the prior written permission of the publisher. This publication is a creative work fully protected by all applicable copyright laws, as well as by misappropriation, trade secret, unfair competition, and other applicable laws. The authors and editors of this work have added value to the underlying factual material herein through one or more of the following: unique and original selection, coordination, expression, arrangement, and classification of the information. For product information and technology assistance, contact us at Gale Customer Support, 1-800-877-4253. For permission to use material...
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...Contents GCSE History Exemplars for Controlled Assessment 2015-2016 Topic Area 1: Political, social and economic developments in Wales and England in the nineteenth century and the twentieth centuries This document contains the WJEC set controlled assessment exemplars for topic area 1 that are available for award up to 2016. This should be used alongside the general guide to controlled assessment available on the WJEC website. Topic Area 1: Political, social and economic developments in Wales and England in the nineteenth century and the twentieth centuries Exemplar Tasks 1. The Rebecca Riots 2. Jack the Ripper’s London 3. The Depression of the 1930s 4. Quarrying in North Wales 5. Life in the 1960s Introduction Controlled Assessment is a compulsory unit for GCSE History. Please note the following advice: These exemplars are written in a consistent style to ensure comparability of demand. These exemplars can be used for entry in any year of the current specification. Centres must change their controlled assessment tasks each year Centres must submit a proposal form for each two year cycle demonstrating to WJEC that they are using different tasks in consecutive years. Centres who are not studying any British history in their examined units must select controlled assessment tasks that focus on British history. Centres cannot mix and match parts (a) and (b) from different tasks. The controlled assessment unit can only be entered at the end of the course....
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