...What are some of the views on capitalization of leased assets? Some of the views on capitalization of leased assets make transactions seem much less stressful for the lessee. Most companies prefer to lease rather own simply because leasing is less costly than financing. Startup companies that try to get into business would rather lease in order to claim tax benefits that they otherwise would lose if they did not lease. It is a win-win situation for both the lessee and the lessor. When companies get tax benefits they then can pass some of those benefits to the lessor by charging less for the asset. The other view is the tax advantages that come with leasing. For example, a dealership can lease a car and while the car is being leased, they can depreciate the car or asset so that for tax purposes it would be in a lower bracket. In what situations do you think leased assets should be reported as capital? Leased assets should be capitalized when the leases are similar to installment purchases. If a company capitalizes its installment purchases then it should capitalize its leases that have similar characteristics. The FASB agrees that the capitalization approach should be used when the lease is similar to an installment purchase (Kieso, Weygandt, and Warfield, 2007). Leases should be capitalized when a lease transfers all of the benefits and risks of property ownership, if the lease if non-cancelable. If a lease does not transfer all the benefits and risks of ownership are operating...
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...InboxMy ProfileWhat's NewHelpLogoutWelcome Jovon Porter (IRN:9022860806) HomeClassroomLibraryProgramAccountPhoenixConnect ACC/545 MaterialsDiscussionAssignmentsGrades ACC/545 FINANCIAL REPORTING Start Date: 03/15/2011 PrintCOURSE DESCRIPTION This course prepares students to address concepts of financial reporting for roles as CPAs. Students learn important criteria for calculating capital changes, applying concepts of fixed assets and cost determination, and preparing consolidated financial statements. Other topics include the professional responsibilities of CPAs, deferred taxes, cash flow statements, balance sheet preparation, restructuring of troubled debt, and the intricacies of comprehensive income. Week 1 - Topic 1: Reporting Issues Objectives Differentiate among the services provided by auditors. Explain procedures for reporting accounting changes and error corrections. Describe the professional responsibilities of accountants in financial reporting. Compare and contrast the forms of business structure. Explain the methodology used to determine deferred taxes. Materials SUPPLEMENT: Week One Content Outline SUPPLEMENT: Week One Mind Map SUPPLEMENT: Week One Student Road Map SUPPLEMENT: Sample Final Exam EBOOK COLLECTION: Auditing and Assurance Services, Ch. 1 EBOOK COLLECTION: Intermediate Accounting, Ch. 19 EBOOK COLLECTION: Intermediate Accounting, Ch. 22 EBOOK COLLECTION: Advanced Accounting, Ch. 7 EBOOK COLLECTION: Financial Accounting Theory and...
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...Aldosterone: Role in Edematous Disorders, Hypertension, Chronic Renal Failure, and Metabolic Syndrome. Schrier RW, Masoumi A, Elhassan E. University of Colorado Denver, Aurora, Colorado. Abstract The role of aldosterone has expanded from the hormone's genomic effects that involve renal sodium transport to nongenomic effects that are independent of the effect of aldosterone on sodium transport. The nongenomic effects of aldosterone to increase fibrosis, collagen deposition, inflammation, and remodeling of the heart and blood vessels, however, are markedly increased in the presence of high sodium intake. The genomic effect of aldosterone increases renal sodium transport, but the administration of large doses of aldosterone to normal individuals does not cause edema, relating to the phenomenon of "aldosterone escape"; however, in edematous disorders including cardiac failure, cirrhosis, and nephrotic syndrome, impaired aldosterone escape leads to renal sodium retention and edema formation. There is now considerable evidence for the nongenomic effects of aldosterone in several important diseases. Thus, low dosages of mineralocorticoid antagonists, with little or no effect on urinary sodium excretion, have been shown to afford a beneficial effect on morbidity and mortality in patients with advanced cardiac failure and after acute myocardial infarction. Three-drug-resistant hypertension has also been found to respond to spironolactone in modest dosages. The combination of an...
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...For the exclusive use of X. Han, 2015. 9-406-044 REV: DECEMBER 1, 2005 SCOTT A. SNOOK LESLIE A. PERLOW BRIAN J. DELACEY Coach K: A Matter of the Heart There is no greater thing that you can tell someone [than], “I believe in you, you’re good, I’m there for you.” — Coach K, quoted in Time magazine’s selection of America’s Best 2001 There was shock and disbelief in “K-Ville,” the grassy area just outside Duke University’s Cameron Gymnasium. Late one Friday afternoon in July of 2004, hundreds of students gathered to speculate about the future of their beloved basketball coach, Mike Krzyzewski (pronounced Sha-shefski and widely known simply as Coach K). Normally a place of tremendous energy and optimism, Krzyzewskiville had fallen into an ominous quiet. No one could believe the rumors. How could Coach K, the 57-year-old heart and soul of college basketball, even consider leaving for the glitz and glamour of the professional game? But the rumors were true. Krzyzewski was taking the weekend to review a five-year, $40 million contract offer to leave Duke and coach the Los Angeles Lakers of the National Basketball Association. One fan gazed up at Krzyzewski’s fourth-floor office overlooking K-Ville and pondered, “It’s not like he’s a deity. But sometimes when he’s up there”—pointing to the office—“he does look like Saruman gazing down from the tower in Lord of the Rings.”1 Since his arrival in 1980, Krzyzewski had grown Duke’s basketball program into one of...
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...years of sustained growth Sustainability Development Report home San Aspiring, South Amundsen Sea. The San Aspiring on 13 February 2011 in the South Amundsen Sea at the end of her Ross Sea season. The iceberg was about 20m tall and 30m wide, the hole through the centre about 10m high by 10m wide. The vessel had been fishing for 86 days at the time and had a full load of Antarctic toothfish on board. Cape Horn was less than 2,000 nautical miles to the north-east and it took 10 days to steam back to Timaru. Contents Sustainability Policy Introduction Managing Director’s Statement Key Performance Indicators About this Report and Reporting Scope Management Changes Growth and Renewal Iwi Collective Partnership Christchurch 1 2 3 4 5 6 7 7 8 Team Health and Safety Team Well-being Communities 30 32 34 Economic Sustainability Overview and Highlights Financial Indicators Quota Ownership New Zealand Emissions Trading Scheme Supply Chain Stakeholders Auckland Seafood School 36 36 37 40 40 40 42 44 Environmental Sustainability Environmental Profile Environmental Compliance Fishing Sustainably Sustainable Aquaculture 10 10 18 18 24 Assurance Statement Glossary of Terms Response Form Management Directory 45 46 47 Inside back cover Social Sustainability Sanford Team 28 28 Cover image GreenshellTM mussels being packed at Sanford Christchurch for overseas retail markets. Sustainability Policy This policy, and supporting quality, environmental...
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...BELHAVEN UNIVERSITY Jackson, Mississippi A CHRISTIAN UNIVERSITY OF LIBERAL ARTS AND SCIENCES FOUNDED IN 1883 CATALOGUE 2014-2015 EFFECTIVE JUNE 1, 2014 Directory of Communication Mailing Address: Belhaven University 1500 Peachtree St. Jackson, MS 39202 Belhaven University 535 Chestnut St. Suite 100 Chattanooga, TN 37402 Belhaven University 7111 South Crest Parkway Southaven, MS 38671 Belhaven University – LeFleur 4780 I-55 North Suite 125 Jackson, MS 39211 Belhaven University 15115 Park Row Suite 175 Houston, TX 77084 Belhaven University Online 1500 Peachtree St. Box 279 Jackson, MS 39202 Belhaven University 1790 Kirby Parkway Suite 100 Memphis, TN 38138 Belhaven University 4151 Ashford Dunwoody Rd. Suite 130 Atlanta, GA 30319 Belhaven University 5200 Vineland Rd. Suite 100 Orlando, FL 32811 Traditional Admission Adult and Graduate Studies Admission – Jackson Atlanta Chattanooga Desoto Houston Memphis Orlando Alumni Relations/Development Belhaven Fax Business Office Campus Operations Integrated Marketing Registrar Student Life Security Student Financial Planning Student Development Online Admission Online Student Services (601) 968-5940 or (800) 960-5940 (601) 968-5988 or Fax (601) 352-7640 (404) 425-5590 or Fax (404) 425-5869 (423) 265-7784 or Fax (423) 265-2703 (622) 469-5387 (281) 579-9977 or Fax (281) 579-0275 (901) 896-0184 or Fax (901) 888-0771 (407) 804-1424 or Fax (407) 367-3333 (601) 968-5980 (601) 968-9998 (601) 968-5901 (601) 968-5904 (601) 968-5930 (601) 968-5922...
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...Brain Sci. 2012, 2, 347-374; doi:10.3390/brainsci2030347 OPEN ACCESS brain sciences ISSN 2076-3425 www.mdpi.com/journal/brainsci/ Review Internet and Gaming Addiction: A Systematic Literature Review of Neuroimaging Studies Daria J. Kuss * and Mark D. Griffiths International Gaming Research Unit, Nottingham Trent University, Nottingham NG1 4BU, UK; E-Mail: mark.griffiths@ntu.ac.uk * Author to whom correspondence should be addressed; E-Mail: daria.kuss@ntu.ac.uk; Tel.: +44-789-111-94-90. Received: 28 June 2012; in revised form: 24 August 2012 / Accepted: 28 August 2012 / Published: 5 September 2012 Abstract: In the past decade, research has accumulated suggesting that excessive Internet use can lead to the development of a behavioral addiction. Internet addiction has been considered as a serious threat to mental health and the excessive use of the Internet has been linked to a variety of negative psychosocial consequences. The aim of this review is to identify all empirical studies to date that used neuroimaging techniques to shed light upon the emerging mental health problem of Internet and gaming addiction from a neuroscientific perspective. Neuroimaging studies offer an advantage over traditional survey and behavioral research because with this method, it is possible to distinguish particular brain areas that are involved in the development and maintenance of addiction. A systematic literature search was conducted, identifying 18 studies. These studies...
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...Probability and Statistics for Finance The Frank J. Fabozzi Series Fixed Income Securities, Second Edition by Frank J. Fabozzi Focus on Value: A Corporate and Investor Guide to Wealth Creation by James L. Grant and James A. Abate Handbook of Global Fixed Income Calculations by Dragomir Krgin Managing a Corporate Bond Portfolio by Leland E. Crabbe and Frank J. Fabozzi Real Options and Option-Embedded Securities by William T. Moore Capital Budgeting: Theory and Practice by Pamela P. Peterson and Frank J. Fabozzi The Exchange-Traded Funds Manual by Gary L. Gastineau Professional Perspectives on Fixed Income Portfolio Management, Volume 3 edited by Frank J. Fabozzi Investing in Emerging Fixed Income Markets edited by Frank J. Fabozzi and Efstathia Pilarinu Handbook of Alternative Assets by Mark J. P. Anson The Global Money Markets by Frank J. Fabozzi, Steven V. Mann, and Moorad Choudhry The Handbook of Financial Instruments edited by Frank J. Fabozzi Collateralized Debt Obligations: Structures and Analysis by Laurie S. Goodman and Frank J. Fabozzi Interest Rate, Term Structure, and Valuation Modeling edited by Frank J. Fabozzi Investment Performance Measurement by Bruce J. Feibel The Handbook of Equity Style Management edited by T. Daniel Coggin and Frank J. Fabozzi The Theory and Practice of Investment Management edited by Frank J. Fabozzi and Harry M. Markowitz Foundations of Economic Value Added, Second Edition by James L. Grant Financial Management and Analysis, Second Edition...
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...Harvard Business School 9-196-123 Rev. May 10, 2000 Bed Bath & Beyond Strange as it may seem, there’s something romantic about housewares. Visit the giant Bed Bath & Beyond store in Manhattan on a busy Saturday and you’ll see all kinds of couples kissing and cooing as they discuss what size sofa pillows to buy or whether a certain set of burgundy towels will match their bath mats. It’s just one more bit of evidence that America has been in a cocooning mood the past few years. And few people have benefited more from this nest-building trend than Leonard Feinstein and Warren Eisenberg, who founded Bed Bath & Beyond in Springfield, N.J., back in 1971. After 14 fairly sluggish years in the business, the duo in 1985 started experimenting with large stores, running to 20,000 square feet and stacked to the ceiling with towels, curtains, bedspreads and housewares. Feinstein and Eisenberg haven’t looked back since. This year, with 49 of these superstores in operation, Bed Bath & Beyond is expected to ring up sales of $415 million, an increase of 35% from last year’s $306 million take. Earnings are expected to grow to $28 million, or 82 cents per share, from $21.9 million, or 64 cents last year. But questions are starting to be raised about how long Bed Bath & Beyond can keep up its heady growth. Some smart investors have been selling the company’s high-flying shares, and these sellers include Feinstein and Eisenberg themselves. Rising interest rates have been slowing housing starts...
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...Harvard Business School 9-196-123 Rev. May 10, 2000 Bed Bath & Beyond Strange as it may seem, there’s something romantic about housewares. Visit the giant Bed Bath & Beyond store in Manhattan on a busy Saturday and you’ll see all kinds of couples kissing and cooing as they discuss what size sofa pillows to buy or whether a certain set of burgundy towels will match their bath mats. It’s just one more bit of evidence that America has been in a cocooning mood the past few years. And few people have benefited more from this nest-building trend than Leonard Feinstein and Warren Eisenberg, who founded Bed Bath & Beyond in Springfield, N.J., back in 1971. After 14 fairly sluggish years in the business, the duo in 1985 started experimenting with large stores, running to 20,000 square feet and stacked to the ceiling with towels, curtains, bedspreads and housewares. Feinstein and Eisenberg haven’t looked back since. This year, with 49 of these superstores in operation, Bed Bath & Beyond is expected to ring up sales of $415 million, an increase of 35% from last year’s $306 million take. Earnings are expected to grow to $28 million, or 82 cents per share, from $21.9 million, or 64 cents last year. But questions are starting to be raised about how long Bed Bath & Beyond can keep up its heady growth. Some smart investors have been selling the company’s high-flying shares, and these sellers include Feinstein and Eisenberg themselves. Rising interest rates have been slowing housing starts...
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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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...THE LEGAL REGULATION OF THE EXTERNAL COMPANY AUDITOR IN POST-ENRON SOUTH AFRICA Hannine Drake THESIS PRESENTED IN FULFILMENT OF THE REQUIREMENTS FOR THE DEGREE OF MASTER OF LAWS AT THE UNIVERSITY OF STELLENBOSCH Supervisor: Prof A.H. van Wyk March 2009 ii DECLARATION By submitting this thesis electronically, I declare that the entirety of the work contained therein is my own, original work, that I am the owner of the copyright thereof (unless to the extent explicitly otherwise stated) and that I have not previously in its entirety or in part submitted it for obtaining any qualification. Date: 25 February 2009 Copyright © 2009 Stellenbosch University All rights reserved iii ACKNOWLEDGEMENTS In acknowledgement to all who have contributed to this work in some form: writing this thesis would have otherwise been like swimming through mud. To my supervisor, Professor Andreas van Wyk, thank you for your leadership, patience, and academic skill in guiding me through the research process. To Adéle Mulder and Charl Marais, thank you for your continuous insight and perspectives, both academic and otherwise. And finally to Hilda and Gerrie Steyn, who have been absolutely crucial throughout all my years of study, thank you for your indispensable support, in all its forms. iv SUMMARY The worldwide increase of corporate failures on the scale of Enron and WorldCom has sparked a renewed international trend of corporate governance review...
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...PRINCIPLES OF COST ACCOUNTING This page intentionally left blank PRINCIPLES OF COST ACCOUNTING 15E E D W A R D J. V A N D E R B E C K Professor Emeritus Department of Accountancy Xavier University Principles of Cost Accounting, 15th Edition Edward J. VanDerbeck ª 2010, 2008 South-Western, 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. Vice President of Editorial, Business: Jack W. Calhoun Acquisitions Editor: Matt Filimonov Developmental Editor: Lauren Athmer Marketing Manager: Kristen Hurd Marketing Coordinator: Heather McAuliffe Content Project Manager: Corey Geissler Production Technology Analyst: Starratt Alexander Media Editor: Scott Fidler Sr. Manufacturing Coordinator: Doug Wilke Production Service: Cadmus Sr. Art Director: Stacy Shirley Internal Designer: Jennifer Lambert, Jen2Design, LLC Cover Designer: cmiller design Cover Image: ªGetty Images For product information and technology assistance, contact us at Cengage Learning Customer & Sales Support, 1-800-354-9706 For permission...
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...PRINCIPLES OF COST ACCOUNTING This page intentionally left blank PRINCIPLES OF COST ACCOUNTING 15E E D W A R D J. V A N D E R B E C K Professor Emeritus Department of Accountancy Xavier University Principles of Cost Accounting, 15th Edition Edward J. VanDerbeck ª 2010, 2008 South-Western, 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. Vice President of Editorial, Business: Jack W. Calhoun Acquisitions Editor: Matt Filimonov Developmental Editor: Lauren Athmer Marketing Manager: Kristen Hurd Marketing Coordinator: Heather McAuliffe Content Project Manager: Corey Geissler Production Technology Analyst: Starratt Alexander Media Editor: Scott Fidler Sr. Manufacturing Coordinator: Doug Wilke Production Service: Cadmus Sr. Art Director: Stacy Shirley Internal Designer: Jennifer Lambert, Jen2Design, LLC Cover Designer: cmiller design Cover Image: ªGetty Images For product information and technology assistance, contact us at Cengage Learning Customer & Sales Support, 1-800-354-9706 For permission...
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...TRABAJAR JUNTOS Acción colectiva, bienes comunes y múltiples métodos en la práctica Traducción, Lili Buj con la colaboración de Leticia Merino. Revisión técnica, Sofya Dolutskaya, Leticia Merino y Arturo Lara. Amy R. Poteete, Marco A. Janssen, Elinor Ostrom Trabajar Juntos Acción colectiva, bienes comunes y múltiples métodos en la práctica Primera edicion en inglés, 2010 Working Together: Collective Action, the Commons, and Multiple Methods in Practice de Amy R. Poteete, Marco A. Janssen, Elinor Ostrom Princeton University Press HD1289 .P75 2012 Poteete, Amy R. Trabajar juntos: acción colectiva, bienes comunes y múltiples métodos en la práctica / Amy R. Poteete, Marco A. Janssen, Elinor Ostrom; traducción Lili Buj Niles con la colaboración de Leticia Merino. --México: UNAM, CEIICH, CRIM, FCPS, FE, IIEc, IIS, PUMA; IASC, CIDE, Colsan, CONABIO, CCMSS, FCE, UAM, 2012. Incluye referencias bibliográficas 572 p.; Ilustraciones, graficas y cuadros Traducción de: Working Together: Collective Action, the Commons, and Multiple Methods in Practice. ISBN 978-607-02-3577-1 1. Recursos naturales comunes – Administración – Metodología. 2. Organización y métodos. I. Janssen, Marco A. II. Ostrom, Elinor. III. Buj Niles, Lili. IV. Merino, Leticia. V. Titulo. Este libro fue sometido a un proceso de dictaminación por académicos externos al Instituto, de acuerdo con las normas establecidas por el Consejo Editorial de las Colecciones de Libros del Instituto de Investigaciones Sociales...
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