...GUIDELINES...............................................................................7 REAR YARD FENCE GUIDELINES ......................................................................................9 PLAY EQUIPMENT GUIDELINES ......................................................................................11 SATELLITE RECEIVER (DISH) GUIDELINES ..................................................................13 GENERAL IMPROVEMENTS, LANDSCAPE & MAINTENANCE GUIDELINES..........14 LIST OF RECOMMENDED PLANT SPECIES ....................................................................19 EXHIBIT A REQUEST FORM 2 CHRISTENBURY MASTER ASSOCIATION, INC. ARCHITECTURAL CONTROL COMMITTEE INTRODUCTION The Architectural Control Committee (ACC) is providing the attached Architectural Design Guidelines (“Guidelines”) in accordance with that Declaration of Covenants, Easements, Conditions and Restrictions (“Declaration”), for purposes of establishing and maintaining exterior design elements throughout Christenbury. This document should be filed with the homeowners’ copy of the Declaration received at closing. It is the responsibility of each homeowner to pass along the Declaration and Guidelines to any future buyer of their home at Christenbury. It is important to note that the Guidelines are applicable to most all future building exterior and property...
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...Jose Cando ENGL-2327 April 26, 2014 Balcones Fiction and Poetry Winners Reading Event: Natalie Diaz’s Reading of When My Brother Was an Aztec Outside the ACC Theater on April 9th, the public was greeted by tables of refreshment including fruits cheeses and crackers which was a nice surprise. Although, I had expected a packed theater, only about forty people were waiting inside. The event started at 6:30 pm when Charlotte Gullick, the chair of the creative a writing department took the stage. After promoting some of creative writing classes at ACC, she described the significance of the Balcones prizes. A teacher from the English department took the stage next to talk a little more about the Balcones prize. He pointed out that Natalie Diaz was the sixteenth winner of this prize. He described Ms. Diaz as a woman with her foot “in three different worlds.” Her childhood was spent on the Mojave reservation in the California Desert. She attended college in Virginia on a basketball scholarship, and from there she played professional basketball in Europe and Asia. After injuring her knee, she left basketball to study poetry in graduate school. Therefore, he claimed, she has a foot in the worlds of the reservation, basketball and poetry. With that, he welcomed Nathalie to the stage. Nathalie jumped into reading her poem, “When My Brother Was an Aztec.” I was shocked to hear the bitterness and resentment in her voice as she describe her brother as a nasty and careless force which...
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...ACC 349 WEEK 2 TEAM ASSIGNMENT CASE STUDY BYP To purchase this visit here: http://www.nerdypupil.com/product/acc-349-week-2-team-assignment-case-study-byp/ Contact us at: nerdypupil@gmail.com ACC 349 WEEK 2 TEAM ASSIGNMENT CASE STUDY BYP Prepare written responses to the following case study from Ch. 2 of Managerial Accounting: Tools for Business Decision Making: Managerial Analysis BYP 2-2 Home Work Hour aims to provide quality study notes and tutorials to the students of ACC 349 Week 2 Team Assignment Case Study BYP in order to ace their studies. ACC 349 WEEK 2 TEAM ASSIGNMENT CASE STUDY BYP To purchase this visit here: http://www.nerdypupil.com/product/acc-349-week-2-team-assignment-case-study-byp/ Contact us at: nerdypupil@gmail.com ACC 349 WEEK 2 TEAM ASSIGNMENT CASE STUDY BYP Prepare written responses to the following case study from Ch. 2 of Managerial Accounting: Tools for Business Decision Making: Managerial Analysis BYP 2-2 Home Work Hour aims to provide quality study notes and tutorials to the students of ACC 349 Week 2 Team Assignment Case Study BYP in order to ace their studies. ACC 349 WEEK 2 TEAM ASSIGNMENT CASE STUDY BYP To purchase this visit here: http://www.nerdypupil.com/product/acc-349-week-2-team-assignment-case-study-byp/ Contact us at: nerdypupil@gmail.com ACC 349 WEEK 2 TEAM ASSIGNMENT CASE STUDY BYP Prepare written responses to the following case study from Ch. 2 of Managerial Accounting: Tools for Business Decision...
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...Danle Corporation – Case 10-5 Discuss whether you believe that the conclusion reached by Danle to omit disclosure regarding to the class-action litigation was appropriate for the year ended December 31, 2009. In our opinion, it was not appropriate for Danle Corporation to omit disclosure relating to the class action lawsuit for the year ended December 31, 2009. First, it must be noted that ASC 450-20-25-2 indicates the following: 25-2 An estimated loss from a loss contingency shall be accrued by a charge to income if both of the following conditions are met: a. Information available before the financial statements are issued or are available to be issued (as discussed in Section 855-10-25) indicates that it is probable that an asset had been impaired or a liability had been incurred at the date of the financial statements. Date of the financial statements means the end of the most recent accounting period for which financial statements are being presented. It is implicit in this condition that it must be probable that one or more future events will occur confirming the fact of the loss. b. The amount of loss can be reasonably estimated. In this case, management does not believe that it was probable that a loss would occur and does not believe that the amount could be reasonably estimated, however, ASC 450-20-50-3 states the following: 50-3 Disclosure of the contingency shall be made if there is at least a reasonable possibility that a loss or an additional...
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...1. How would you account for the farm land of 17.5 h.a? The owner of LTT aquaculture said that, they have invested some rm5 mil in the project over the last six years. A = L + C + R - E ↑ = 0 ↑ 0 0 Notes : Invest capital into the business will increase the assets and capital by RM5 mil. 2. How would you account for the concrete ponds? The owner of LTT aquaculture said the farm currently had some 20,000 tails of empuraus of various sizes in 80 special-effect concrete ponds equipped with filtration system and custom-made ozone level in the water. A = L + C + R - E ↑ = ↑ 0 0 ↑ Notes: Equipment will increase the asset and the liabilities 3. How would you account for the brookstocks? Is the accounting for empuraus not for broodstocks similar? Empuraus take three years to reach 1.5kg. The farm has produced six-years old empuraus weighting about 8kg and they are use as broodstocks. A = L + C + R - E ↑ = 0 ↑ 0 0 Notes: Broodstocks for empuraus will increase the assets and capital because they were use as breeding purposes. They actually produce stock to the company. No. Accounting for empuraus is not similar to broodstocks as the sales of empuraus will increase in asset and revenue. A = L + C + R - E ↑ = 0 0 ↑ 0 4. Applying an accrual accounting, how should expenditures on the land, maintenance of the ponds and feeding empuraus is treated? Land will be accounted as a noncurrent asset under property, plant and equipment. It is also...
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...FASB Accounting Standards Codification Case 1 ACC 310 – Section 2 1. The topic number that addresses the accounting for agricultural production activities in the FASB Accounting Standards Codification is, FASB ASC 905. The title of this topic is Agriculture. 2. Entities that must apply the guidance contained in topic FASB ASC 905, are noted in FASB ASC 905-10-15-3, “The Agriculture Topic provides guidance for all entities in the agricultural industry, including agricultural producers and agricultural cooperatives.” According to FASB ASC 905-10-15-4, the following entities would not apply the guidance in this topic: a. Growers of timber b. Growers of pineapple and sugarcane in tropical regions c. Raisers of animals for competitive sports d. Merchants or noncooperative processors of agricultural products that purchase commodities from growers, contract harvesters, or others serving agricultural producers. The Red Hen Company produces, processes, and sells fresh eggs. The guidance in this topic would apply to The Red Hen Company according to FASB ASC 906-10-05-1 “Operating poultry and egg production facilities” is listed as one of the examples of the entities that follow the guidance in this topic. 3. FASB ASC 905-360-30-4 describes the type of animal that the egg-laying flock would be categorized as: The production costs of chickens raised for an egg-laying unit shall include the initial cost of the birds (or, if hatched, the costs of eggs...
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...Workbook process is recommended to Patagonia¶s because of the following reasons:Through this process, the employees can better understand how their job fits within thestrategy of the company. They would be encouraged to take other group¶s recourses andobjectives into consideration in their planning both because all departments goals andactivities would be visible and because all departments would share a common language.Moreover the employees would have enhanced sense of control of their own destinybecause they would be actively involved in the planning processes and could track their department¶s and corporation¶s progress.The workbook process causes a backflow of information from the people doing the day today work to the top. People have been encouraged to want to share their ideas and theywere given enough training they could make educated suggestions. This will make the topmanagement aware of how things work at the bottom.This process would make the employees understand their jobs better and make them caremore about their activities in the business environment. It also gives to the employees areason for asking why the company is doing well or why not. They can evaluate thereforetheir contribution to the success or failure of the company. Furthermore, since theinformation of other departments is available to those employees, they can also becomeaware of how all the pieces of the company work.2. Since the numbers were reported only a month after the month end, some employees...
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...GROUP CASE 10-1 1. From the documents of "Deliverables" on blackboards, although the words “deliverable” did not have a clear definition, there are lots of potential deliverables that entities may considering. We can find that in the case 10-1 SolvGen Inc., the selling of proprietary instrument systems, which is under the five-year license and distribution agreement, is a deliverable. From the case we know that Careway will have the right to market and distribute the proprietary instrument systems and pay SolvGen for each proprietary instrument system in the future. The five-year license and distribution agreement requires Careway to pay SolvGen for each proprietary instrument system when it is purchased by Careway. A deliverable must have objective value on a stand-alone basis. The five-year research and development agreement doesn't have a deliverable because it's integrated with the five-year license and distribution agreement and doesn't have a stand-alone value. According to FASB ASC 605-25, it's not a deliverable. 2. According to FASB Statement of Financial Accounting Concepts(CON) 5,Recognition and Meaurement in Financial Statements of Business Enterprises, revenue is considered “earned” if an entity has substantially accomplished what it must do to be entitled to the contractual benefits. Revenue is “realizable” when related assets received are readily convertible to cash or claims to cash. In this case, SolvGen should recognize the nonrefundable milestone...
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...With these developments, it is obvious that conflicts between parties of different nationalities occur and liability to tax on income of foreigners especially among those engaging in trading venture. Whilst the laws affecting domicile and residence may be sufficiently settled, it is paramount for courts to pursue a detailed analysis to ascertain specific preliminary issues so as to avoid controversial rulings. Courts often handle numerous financial cases that involve what can be best described as foreign or international elements. In such cases, court must decide whether it has the jurisdiction under the Family Law Act 1975 to make a decision on such cases. In the event that it is determined that the court is invested with the jurisdiction to determine the case, the court has to consider whether there is a system of law in foreign country that also has the jurisdiction to handle the case. As it was addressed in the case Attorney General of New Zealand v Ortiz [1984] AC 1, these benefits and costs to either party if the case resolution is made in foreign country as compared with the apparent country should also be a subject of concern. [1] Legal systems in most countries around the world adopt community property regime, which takes effect at the inception of marriage or at the time of divorce. For instance, California and Massachusetts in the United States have adopted community property regimes that support equal division of assets upon divorce. However, this provision...
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...Adapted from Bernhardt & Kinnear (1988). Cases in marketing management, pp. 6-16. Plano, TX: Business Publications, Inc. Pay careful attention to the following points. They are often used by instructors to evaluate either a written or oral analysis. 1. Be complete. Each area of the situation analysis must be discussed, problems and opportunities identified, alternative presented and evaluated using the situation analysis and relevant financial analysis, and a decision must be made. An analysis that omits part of the situation analysis or only recognizes one alternative is not a good analysis. Second, each area must be covered in-depth and within insight. 2. Avoid rehashing case facts. Every case has a lot of factual information. A good analysis uses facts that are relevant to the situation at hand to make summary points of analysis. A poor analysis just restates or rehashes theses facts without making relevant summary comments. 3. Make reasonable assumptions. Every case is incomplete in terms of some piece of information that you would like to have. A good case analysis must make realistic assumptions to fill in the gaps of information in the case. For example, the case may not describe the purchase decision process for the product of interest. A poor analysis would either omit mentioning this or just state that no information is available. A good analysis would attempt to present this purchase decision process by classifying the product and drawing upon real life...
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...are given. It is understandable then that we should seek out more opportunities to apply our skills and make more positive impacts within our jurisdictions. It is this general attitude that led us to get involved in investigating cold cases. How We Got Started Mark had, for several years, been consulting with our Coroner’s Division as a forensic anthropologist. During this time he came to learn that there were numerous coroners’ cases in which the identity of the decedent was unknown. These cases were kept in three-ring binders on a shelf in the Sergeant’s office. Over the years, in the course of this forensic work, we would discuss these cases and the progress that was being made on them. The conversation usually ran along the lines of us asking “any luck with that 1980 homicide victim?” and the sergeant answering “well, we’ve gotten so many new cases that I haven’t been able to even look at it yet.” This went on for a few years and through two different sergeants. One day we, as a crime analysis unit, were brainstorming about how we could broaden our “client base”, as it were. We had been successful in integrating ourselves into our Investigations Bureau and had been involved in numerous major cases. And, of course, we had always been active in producing tactical and strategic analyses for our patrol personnel. But we knew that we could be doing more, particularly given the size and responsibilities of our agency. It was during...
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...BUSINESS CASE Presented to the Accountancy Department De La Salle University In partial fulfillment Of the course requirements In ACCTBA2 (C33) March 2, 2015 A stakeholder is typically concerned with an organization delivering intended results and meeting its financial objectives. In general, a stakeholder can be one of two types: internal (from within an organization) or external (outside of an organization). The stakeholders in this situation are Lanie Marquez and Tim Rodriguez who are also partners in the retail distribution business and their capital contributions are as follows P500,000 and P300,000 respectively they are an internal stakeholder since they are also the owners. The total Capital of both stakeholders is P800,000 and with a monthly salary for both partners at P15,000 on the assumption that both of them will contribute to manage the business equally. Assuming that both managed the business equally the total salary for the year for Lanie and Tim are P180,000 each. They share profit and loss equally and no interest will be given on capital contributed. The problem for this situation is that Lanie is starting to get concerned with the behavior of her other partner Tim. He only manages the business 50% of the time, which will mean that his salary of P15,000 will need to decrease by also 50% since he does not manage the business equally with his partner. The business has seen a downturn in the profit outcome and for the current financial...
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...Ralph’s Grocery and United Food and Commercial Workers Union The case that I chose for the week 6 critical thinking assignment concerns Ralph’s Grocery Company, located in California. It applies to this week’s material due to the fact that the case involves unlawful suspension and discharge of an employee, as reviewed by the National Labor Relations Board. Background In May 2011, Vittorio Razi was an employee at Ralph’s Grocery and was suspended and terminated after he refused to take a drug test without first consulting with his UFCW Local 324 representative. The company (Respondent) says that on the day in question, Razi’s behavior was in question, acting nervous, anxious, agitated, and slurred speech. After a couple managers discussed the...
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... Many people wonder why their own teeth stain so easily. The enamel on your teeth and chromogens are what stains your teeth, but what exact beverage stains teeth the most? I chose this topic because I was curious to know what stains teeth the most. It affects us daily because it could rot your teeth or you can’t pick up hot chicks anymore. So what causes teeth to stain? The temperature causes teeth to expand or contract making it easier for stains. So hot and cold drinks affect that. Color in foods and beverages come from chromogens. Chromogens are intensely pigmented compounds that stick to teeth enamel. Chromogens cause a lot of trouble when they mix and react with other stain causing and stain promoting factors. Tannis may be natural or synthetic tannis is another factor that stains teeth. Tooth enamel is porous making it extremely susceptible to stains. The darker the liquid the darker the stain. There are some examples that stain teeth. Not only sodas bad but also Gatorade. Beets are bad for you also. Mostly cause they’re concentrated. Berries dark skins stain teeth. Ketchup is also really bad because of its bright red color and high levels of acid. Dark liquids and sauces you put on your foods also stain teeth. Colored candy and popsicles both contain colorants that will transfer to the teeth and embed in the porous enamel. Fruit juices, especially grape and cranberry, leave a colorful tinge on the teeth and tongue. Colored sodas instantly discolor teeth. The citric acids...
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...efficient investigative products and services. As a result, the coverage requirements for ANACI and NACLC investigations have been enhanced to support a common content baseline for all agencies. Note that these enhancements apply only to those ANACI and NACLC cases submitted on an SF 86. The purpose of this FIN is to provide you with information concerning what case coverage changes have been made. The case price adjustments necessary to support these changes will be reflected in the FY 2007 case prices. ANACIINACLC Cases Currently, listed and developed issues which are identified in ANACI and NACLC cases (for non-DoD customers) are not pursued beyond the normal scope of the investigation. These cases are returned to the requesting agency so that the agency may decide whether to adjudicate the case based upon the information in hand, conduct additional follow-up themselves, or request a Reimbursable Suitability Investigation (RSI) from FISD to cover the additional issues. Beginning with FY 2007, expansion of these issues will become a standard part of both the ANACI and NACLC products. Effective October 1, 2006, issues apparent at scheduling or developed during the course of the investigation and which fall within the 5-year case coverage period, unless otherwise noted, will be expanded upon according to the following chart (exception: issues which are known to have been covered in previous investigations, or which would reasonably have been expected to...
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