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...Does your career plan include a world of lifelong success? Program of Professional Studies THE CERTIFIED GENERAL ACCOUNTANTS ASSOCIATION OF BRITISH COLUMBIA We see more than numbers. Choose a career that places you on the path to lifelong success. It’s all about opportunity. Accounting professionals can work in any sector, anywhere in the world. And when you choose CGA, you’ll gain the leadership, problem-solving and technical skills that are sought after by organizations in the private, public and not-for-profit sectors. The CGA Program of Professional Studies gives you the tools to succeed in business, no matter where your career takes you. You’ll enter the workforce with the applied knowledge and demonstrated expertise that employers want, including specialized technical knowledge, sectorspecific competencies, problem-solving skills and the ethical integrity to lead. CGA’s competency-based curriculum is simply your best way to prepare for a rewarding career in financial management. Flexible study options and the freedom to choose the career you want CGA is all about choice. You choose the professional-studies path and real-world experience that best match your career goals and interests. We give you the skills and freedom to work in any type of organization, in any industry, at any level of management. With a CGA designation, your opportunities—both professional and personal, at home and around the world—are limitless. Take your place as a highly respected...
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...IFRS: FASB and IASB Fair value measurements provide users of financial statements with an accurate picture of the value of a company’s assets. Both IFRS and GAAP require firms to include information regarding fair value measurement practices in the notes of financial statements. Under either system, companies will be required to report assets at either book value or fair value, depending on the situation. As a general rule of thumb, all assets in the same class must receive the same valuation treatment. In regards to the value of receivables, IRFS uses a two- tiered method that first analyzes individual receivables, and then looks at receivables as whole to determine if there is any impairment. Basic accounting and reporting issues related to recognition and measurement of receivables, allowance accounts, recording discounts, the allowance method to account for bad debt and factoring are pretty much all the same between GAAP and IFRS. However, IASB (International Accounting Standards Board) and FASB (Financial Accounting Standards Board) are taking steps by working to implement fair value measurement, the amount they currently could be sold for, for financial instruments. The FASB and IASB are facing opposition from various factors thus have adopted a piecemeal approach. Step one is to disclose the fair value information in the notes, and second step is the fair market option which permits companies to record some type of financial instrument at fair value in financial statements...
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...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 University any student at any time, if it is deemed by the University to be in the best interest of the University, the University community, or the student to do so. The provisions of this publication are subject to change without notice and nothing in this publication may be considered as setting forth terms of a contract between a student or a prospective student and ECPI University....
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...Directed Independent Adult Learning COURSE SYLLABUS FEDERAL INCOME TAXATION ACC-421-GS Course Syllabus FEDERAL INCOME TAXATION ACC-421-GS ©Thomas Edison State College January 2008 Course Essentials Federal Income Taxation is a one-semester course designed to help you learn the basics of federal income taxation of individuals. The course covers the basic tax calculations, filing status, gross income inclusions and exclusions, gain and loss recognition, business and personal deductions, tax credits, and filing requirements. It also looks briefly at the taxation of partnerships, as well as that of corporations and special “S corporations.” Objectives By successfully completing the learning activities of the course, including careful study of the textbook, use of chapter self-tests, and problem solving, you should be able to: 1. Apply all steps in preparing individual taxable income and tax. 2. Indicate which items are included in income and which items are excluded. 3. Recognize deductible business expenses and nonbusiness deductions. 4. Calculate depreciation, bad debts, and losses. 5. Apply the rules for capital and ordinary gain and loss recognition. 6. Demonstrate conversance with available individual tax credits. 7. Articulate the fundamentals of the taxation of corporations and partnerships. Course Syllabus—Course Essentials S-3 Required Textbook In addition to the Course Syllabus, which consists of “Course Essentials,” “Course Calendar,” “Written...
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...opportunities that will present themselves during the course of your study. You have come to an excellent university that is ranked top in 10 subjects under the Government’s Performance Based Research Fund. We are also internationally connected; we have research connections and student exchanges with some of the world’s top universities. I urge you to consider taking part in these while you are with us. Here at the University of Waikato, you will be taught by lecturers who are leaders in their fields of research and who win national teaching awards. We are proud of our academic quality and the fact that we turn out sought-after graduates who go on to take up important roles in all parts of the world. You will already have noticed our beautiful campus which is set in 68 hectares of gardens, green space and lakes. At the heart of it all is the new Student Centre, which was completed in 2011. With its accessible areas, Library services and multitude of facilities, it is a place for students to study or just gather together and we are very proud of this building. In 2011 we celebrated 10 years of another important building, the Gallagher Academy of Performing Arts. This world-class facility was the vision of a group of driven Waikato people. It quickly became a focal point in the campus and continues to be an important venue for the performing arts community. I encourage you to experience all our facilities during your study at Waikato. We are heading towards our 50th anniversary in 2014;...
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...FFA PAPER F3 FINANCIAL ACCOUNTING BPP Learning Media is the sole ACCA Platinum Approved Learning Partner – content for FIA and ACCA qualifications. In this, the only FFA/F3 study text to be reviewed by the examiner: We highlight the most important elements in the syllabus and the key skills you will need We signpost how each chapter links to the syllabus and the study guide We provide lots of exam focus points demonstrating what the examiner will want you to do We emphasise key points in regular fast forward summaries We test your knowledge of what you’ve studied in quick quizzes We examine your understanding in our exam question bank We reference all the important topics in our full index I N T E R A C T I V E T E X T BPP’s Practice & Revision Kit, i-Pass and Interactive Passcard products also support this paper. Note FIA FFA and ACCA Paper F3 are examined under the same syllabus and study guide. FOR EXAMS FROM FEBRUARY 2013 TO JANUARY 2014 FFA/F3 FINANCIAL ACCOUNTING First edition March 2011 Second edition September 2012 ISBN 9781 4453 9966 9 Previous ISBN 9781 4453 7305 8 eISBN 9781 4453 9242 4 British Library Cataloguing-in-Publication Data A catalogue record for this book is available from the British Library Published by BPP Learning Media Ltd BPP House, Aldine Place 142-144 Uxbridge Road London W12 8AA www.bpp.com/learningmedia Printed in the United Kingdom by Printers Polestar Wheatons Hennock Road Marsh Barton Exeter EX2 8RP Your...
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...Essentials Ruth E. McCall, BS, MT (ASCP) Retired Program Director and Instructor Central New Mexico Community College Albuquerque, New Mexico President, NuHealth Educators, LLC Faculty, Emeritus Phoenix College Phoenix, Arizona Fifth Edition Cathee M. Tankersley, BS, MT (ASCP) Acquisitions Editor: Peter Sabatini Product Manager: Meredith L. Brittain Marketing Manager: Shauna Kelley Designer: Holly McLaughlin Production Services: Aptara, Inc. Fifth Edition Copyright © 2012, 2008 by Lippincott Williams & Wilkins, a Wolters Kluwer business. Two Commerce Square 2001 Market Street Philadelphia, PA 19103 351 West Camden Street Baltimore, MD 21201 Printed in China All rights reserved. This book is protected by copyright. No part of this book may be reproduced or transmitted in any form or by any means, including as photocopies or scanned-in or other electronic copies, or utilized by any information storage and retrieval system without written permission from the copyright owner, except for brief quotations embodied in critical articles and reviews. Materials appearing in this book prepared by individuals as part of their official duties as U.S. government employees are not covered by the above-mentioned copyright. To request permission, please contact Lippincott Williams & Wilkins at Two Commerce Square, 2001 Market Street, Philadelphia, PA 19103, via email at permissions@lww.com, or via website at lww.com (products and services). 9 8 7 6 5 4 3 2 1 Library of Congress...
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...THIRD EDITI ----- --·-- --·-- - - -- - O N -- SU PP LY CH AI N MA NA GE ME NT Stra tegy , Plan ning , and Ope ratio n Sunil Chopra Kellogg Schoo l of Manag ement Northwestern University Peter Meindl Stanfo rd University --------Prentice I-I all Uppe r Saddl e River , New Jersey ·--· PEAR SON -- · - · - - - "ibrary of Congress Cataloging-in-Publication Data :::hopra, Sunil Supply chain management: strategy, planning, and operation I Sunil Chopra, >eter Meind!.-3rd ed. p. em. Includes bibliographical references and index. ISBN: 0-13-208608-5 1. Marketing channels-Managemen t. 2. Delivery of goods-Management. i. Physical distribution of goods-Management. 4. Customer servicesvfanagement. 5. Industrial procurement. 6. Materials management. I. vfeindl, Peter II. Title. HF5415.13.C533 2007 658.7-dc22 2006004948 \VP/Executive Editor: Mark Pfaltzgraff ii:ditorial Director: Jeff Shelstad ;enior Project Manager: Alana Bradley E:ditorial Assistant: Barbara Witmer Vledia Product Development Manager: Nancy Welcher \VP/Executive Marketing Manager: Debbie Clare Vlarketing Assistant: Joanna Sabella ;enior Managing Editor (Production): Cynthia Regan flroduction Editor: Melissa Feimer flermissions Supervisor: Charles Morris Vlanufacturing Buyer: Michelle Klein Vlanager, Print Production: Christy Mahon Composition/Full-Service Project Management: Karen Ettinger, TechBooks, Inc. flrinter/Binder: Hamilton Printing Company Inc. fypeface: 10/12 Times Ten Roman :::redits...
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...THIRD EDITI ----- --·-- --·-- - - -- - O N -- SU PP LY CH AI N MA NA GE ME NT Stra tegy , Plan ning , and Ope ratio n Sunil Chopra Kellogg Schoo l of Manag ement Northwestern University Peter Meindl Stanfo rd University PEAR SON --------Prentice I-I all Uppe r Saddl e River , New Jersey ·--· -- · - · - - - "ibrary of Congress Cataloging-in-Publication Data :::hopra, Sunil Supply chain management: strategy, planning, and operation I Sunil Chopra, >eter Meind!.-3rd ed. p. em. Includes bibliographical references and index. ISBN: 0-13-208608-5 1. Marketing channels-Managemen t. 2. Delivery of goods-Management. i. Physical distribution of goods-Management. 4. Customer servicesvfanagement. 5. Industrial procurement. 6. Materials management. I. vfeindl, Peter II. Title. HF5415.13.C533 2007 658.7-dc22 2006004948 \VP/Executive Editor: Mark Pfaltzgraff ii:ditorial Director: Jeff Shelstad ;enior Project Manager: Alana Bradley E:ditorial Assistant: Barbara Witmer Vledia Product Development Manager: Nancy Welcher \VP/Executive Marketing Manager: Debbie Clare Vlarketing Assistant: Joanna Sabella ;enior Managing Editor (Production): Cynthia Regan flroduction Editor: Melissa Feimer flermissions Supervisor: Charles Morris Vlanufacturing Buyer: Michelle Klein Vlanager, Print Production: Christy Mahon Composition/Full-Service Project Management: Karen Ettinger, TechBooks, Inc. flrinter/Binder: Hamilton Printing Company Inc. fypeface:...
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...e eBook Collection RESEARCH METHODS FOR BUSINESS A Skill-Building Approach Fourth Edition Uma Sekaran Southern Illinois University at Carbondale John Wiley & Sons, Inc. http://www.wiley.com/college ACQUISITIONS EDITOR MARKETING MANAGER SENIOR PRODUCTION EDITOR SENIOR DESIGNER PRODUCTION MANAGEMENT SERVICES COVER IMAGE Jeff Marshall Ilse Wolfe Patricia McFadden Harry Nolan Hermitage Publishing Services José Ortega/Stock Illustration Source This book was set in 10/12 Garamond by Hermitage Publishing Services and printed and bound by Malloy Lithographing, Inc. The cover was printed by Von Hoffmann Press, Inc. This book is printed on acid-free paper. Copyright 2003 © John Wiley & Sons, Inc. All rights reserved. No part of this publication may be reproduced, stored in a retrieval system or transmitted in any form or by any means, electronic, mechanical, photocopying, recording, scanning or otherwise, except as permitted under Sections 107 or 108 of the 1976 United States Copyright Act, without either the prior written permission of the Publisher, or authorization through payment of the appropriate per-copy fee to the Copyright Clearance Center, 222 Rosewood Drive, Danvers, MA 01923, (978) 750-8400, fax (978) 750-4470. Requests to the Publisher for permission should be addressed to the Permissions Department, John Wiley & Sons, Inc., 605 Third Avenue, New York, NY 10158-0012, (212) 850-6011, fax (212) 850-6008, E-Mail: PERMREQ@WILEY.COM. To order books please...
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...Finance Course: Health Care Finance Readings MBAHC−4 California College for Health Sciences MBA Health Care Program McGraw-Hill/Irwin abc McGraw−Hill Primis ISBN: 0−390−55313−1 Text: Advanced Financial Accounting, Sixth Edition Baker−Lembke−King Harvard Business School Accounting Cases Corporate Finance, Seventh Edition Ross−Westerfield−Jaffe Harvard Business Review General Management Articles Harvard Business School Finance Cases This book was printed on recycled paper. Finance http://www.mhhe.com/primis/online/ Copyright ©2005 by The McGraw−Hill Companies, Inc. All rights reserved. Printed 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 prior written permission of the publisher. This McGraw−Hill Primis text may include materials submitted to McGraw−Hill for publication by the instructor of this course. The instructor is solely responsible for the editorial content of such materials. 111 FINAGEN ISBN: 0−390−55313−1 Finance Contents Ross−Westerfield−Jaffe • Corporate Finance, Seventh Edition I. Overview 1 1 20 34 34 69 97 129 151 151 192 192 214 214 248 1. Introduction to Corporate Finance 2. Accounting Statements and Cash Flow II. Value and Capital Budgeting 4. Net Present Value 5. How to Value Bonds and Stocks 7. Net Present Value and...
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...Hundreds(of(real(personal(accounts(of Group'Discussions'&'Personal'Interviews during(MBA(admissions(to(India’s(best(B9schools Written'by Compiled'by Loads'of'MBA'Aspirants The'PaGaLGuY'MadCapz'Group PaGaLGuY.com Antholo gy Hundreds of real personal accounts of Group Discussions and Personal Interviews during MBA admissions to India’s best business schools. In this edition: The IIMs at Ahmedabad, Bangalore, Calcutta, Lucknow, Indore & Kozhikode. Written by Loads of MBA aspirants Compiled by The PaGaLGuY MadCapz Team PaGaLGuY GD-PI Anthology Copyright © 2011, PaGaLGuY.com All text and content in this document is solely owned by PaGaLGuY.com. Reproduction without permission in any form or means is illegal. Special copy prepared exclusively for mustafa rokerya Get your own Free personalized copy (with your name on it) of this book from http://www.pagalguy.com/books/ What this book is about What is a real IIM interview like? What kind of questions do they ask and what judgments do applicants have to make while answering them? Since 2003, those with real Group Discussion and Personal Interview calls from India’s top bschools have been posting entire and detailed transcripts of their admission interviews immediately after they happen, so that others slotted for later interviews can learn what GDPI is going to be like this year. This book is a collection of dozens of handpicked GDPI experiences from the country’s top bschools during the admission...
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...Courtesy of L E K A R SPECIAL EDITION Authors: Marino, Paul L. Title: ICU Book, The, 3rd Edition Copyright ©2007 Lippincott Williams & Wilkins ISBN: 0-7817-4802-X Authors Dedication Quote Preface to Third Edition Preface to First Edition Acknowledgments Table of Contents Section I - Basic Science Review Basic Science Review Chapter 1 - Circulatory Blood Flow Chapter 2 - Oxygen and Carbon Dioxide Transport Section II - Preventive Practices in the Critically Ill Preventive Practices in the Critically Ill Chapter 3 - Infection Control in the ICU Chapter 4 - Alimentary Prophylaxis Chapter 5 - Venous Thromboembolism Section III - Vascular Access Vascular Access Chapter 6 - Establishing Venous Access Chapter 7 - The Indwelling Vascular Catheter Section IV - Hemodynamic Monitoring Hemodynamic Monitoring Chapter 8 - Arterial Blood Pressure Chapter 9 - The Pulmonary Artery Catheter Chapter 10 - Central Venous Pressure and Wedge Pressure Chapter 11 - Tissue Oxygenation Section V - Disorders of Circulatory Flow Disorders of Circulatory Flow Chapter 12 - Hemorrhage and Hypovolemia Chapter 13 - Colloid and Crystalloid Resuscitation Chapter 14 - Acute Heart Failure Syndromes Chapter 15 - Cardiac Arrest Chapter 16 - Hemodynamic Drug Infusions Section VI - Critical Care Cardiology Critical Care Cardiology Chapter 17 - Early Management of Acute Coronary Syndromes Chapter 18 - Tachyarrhythmias Section VII - Acute Respiratory Failure Acute Respiratory Failure Chapter 19 - Hypoxemia...
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...GMAT GRADUATE MANAGEMENT ADMISSION TEST McGraw-Hill’s 2008 Edition James Hasik Stacey Rudnick Ryan Hackney New York | Chicago | San Francisco | Lisbon London | Madrid | Mexico City | Milan | New Delhi San Juan | Seoul | Singapore | Sydney | Toronto Copyright © 2007 by The McGraw-Hill Companies, Inc. 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. 0-07-151120-2 The material in this eBook also appears in the print version of this title: 0-07-149340-9. 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 quantity discounts to use as premiums and sales promotions, or for use in corporate training programs. For more information, please contact George Hoare, Special Sales, at george_hoare@mcgraw-hill.com or (212) 904-4069. TERMS OF USE This is a copyrighted work and The McGraw-Hill Companies, Inc. (“McGraw-Hill”) and its licensors reserve all rights...
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