...liability, Securities & Exchange Commission practice, professional ethics and using technology in auditing. Course Overview Students will become familiar with issues under the AICPA Code of Professional Conduct, pronouncements of the Public Companies Accounting Oversight Board, the Sarbanes Oxley Act, federal securities laws, and cases relating to CPA malpractice. Students will have a thorough professional knowledge of CPA reports on financial statements and special reports. Students will also learn how to apply statistical sampling and technology in auditing. Course Overview Students will become familiar with issues under the AICPA Code of Professional Conduct, pronouncements of the Public Companies Accounting Oversight Board, the Sarbanes Oxley Act, federal securities laws, and cases relating to CPA malpractice. Students will have a thorough professional knowledge of CPA reports on financial statements and special reports. Students will also learn how to apply statistical sampling and technology in auditing. Course Objectives and Learning Outcomes * Learn how to prepare auditor’s reports on financial statements in various situations including scope limitations, departures from generally accepted accounting principles, and changes in the auditor. * Learn how to report on financial information that is prepared in accordance...
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...Chapter 8 Business Income, Deductions, and Accounting Methods SOLUTIONS MANUAL Discussion Questions 1. [LO 1] What is an “ordinary and necessary” business expenditure? “Ordinary” and “necessary” imply that an expense must be customary and helpful, respectively. Because these terms are subjective, the tests are ambiguous. However, ordinary is interpreted by the courts as including expenses which may be unusual for a specific taxpayer (but not for that type of business) and necessary is not interpreted as only essential expenses. These limits can be contrasted with the reasonable limit on amounts and the bona fide requirement for profit motivation. 2. [LO 1] Is cost of goods sold deductible as a business expense for a business selling inventory? Explain. No. Under the return of capital principal, cost of goods sold represents a reduction in gross income rather than a business expense. For example, if a taxpayer sells inventory for $100,000 and reports a cost of goods sold of $40,000, the business’s gross income is $60,000 ($100,000 – 40,000) not $100,000. 3. [LO 1] Tom is an attorney who often represents individuals injured while working (worker liability claims). This year -Tom spent $50 on a book entitled Plumbing For Dummies and paid $500 to take a course on plumbing residences and rental housing. Can you imagine circumstances in which these expenditures would be deductible as “ordinary and necessary” for an attorney. Explain. “Ordinary” and “necessary”...
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...AS 3600—2009 AS 3600—2009 Australian Standard® Concrete structures Accessed by NEWCREST MINING LIMITED on 14 Jul 2010 This Australian Standard® was prepared by Committee BD-002, Concrete Structures. It was approved on behalf of the Council of Standards Australia on 8 October 2009. This Standard was published on 23 December 2009. The following are represented on Committee BD-002: • • • • • • • • • • • • • • • • AUSTROADS Association of Consulting Engineers Australia Australian Building Codes Board Bureau of Steel Manufacturers of Australia Cement Concrete & Aggregates Australia—Cement Cement Concrete & Aggregates Australia—Concrete Concrete Institute of Australia Engineers Australia La Trobe University Master Builders Australia National Precast Concrete Association Australia Steel Reinforcement Institute of Australia University of Adelaide University of Melbourne University of New South Wales University of Western Sydney This Standard was issued in draft form for comment as DR 05252. Standards Australia wishes to acknowledge the participation of the expert individuals that contributed to the development of this Standard through their representation on the Committee and through the public comment period. Keeping Standards up-to-date Accessed by NEWCREST MINING LIMITED on 14 Jul 2010 Australian Standards® are living documents that reflect progress in science, technology and systems. To maintain their currency, all Standards are periodically reviewed, and...
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...The Association Between School-Based Physical Activity, Including Physical Education, and Academic Performance U.S. Department of Health and Human Services Centers for Disease Control and Prevention National Center for Chronic Disease Prevention and Health Promotion Division of Adolescent and School Health www.cdc.gov/HealthyYouth Revised Version — July 2010 (Replaces April 2010 Early Release) Acknowledgments: This publication was developed for the Centers for Disease Control and Prevention’s (CDC) Division of Adolescent and School Health (DASH) under contract #200-2002-00800 with ETR Associates. Suggested Citation: Centers for Disease Control and Prevention. The association between school-based physical activity, including physical education, and academic performance. Atlanta, GA: U.S. Department of Health and Human Services; 2010. TABLE OF CONTENTS Executive Summary . 5 Introduction . 8 Methods 10 Conceptual Definitions . 10 Inclusion Criteria . 10 Identification of Studies that Met the Inclusion Criteria . 11 Classification of Studies . 11 Study Coding Process . 12 Data Analysis . 13 Results . 14 School-Based Physical Education Studies . 16 Recess Studies . 19 Classroom Physical Activity Studies . 21 Extracurricular Physical Activity Studies . 24 28 Summary . Overall Findings . 28 Findings for Physical...
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...Starting an Online Business FOR DUMmIES ‰ 4TH EDITION by Greg Holden TEAM LinG - Live, Informative, Non-cost and Genuine ! Starting an Online Business For Dummies®, 4th Edition Published by Wiley Publishing, Inc. 111 River Street Hoboken, NJ 07030-5774 www.wiley.com Copyright © 2005 by Wiley Publishing, Inc., Indianapolis, Indiana Published by Wiley Publishing, Inc., Indianapolis, Indiana Published simultaneously in Canada 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) 646-8600. Requests to the Publisher for permission should be addressed to the Legal Department, Wiley Publishing, Inc., 10475 Crosspoint Blvd., Indianapolis, IN 46256, (317) 572-3447, fax (317) 572-4355, e-mail: brandreview@wiley.com. Trademarks: Wiley, the Wiley Publishing logo, For Dummies, the Dummies Man logo, A Reference for the Rest of Us!, The Dummies Way, Dummies Daily, The Fun and Easy Way, Dummies.com, and related trade dress are trademarks or registered trademarks of John Wiley & Sons, Inc. and/or its affiliates...
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...PURE GOLD TO BE THE LEADING MINING COMPANY To create value for our shareholders, our employees and our business and social partners through safely and responsibly exploring, mining and marketing our products. Our primary focus is gold and we will pursue value creating opportunities in other minerals where we can leverage our existing assets, skills and experience to enhance the delivery of value. Safety is our first value. We place people first and correspondingly put the highest priority on safe and healthy practices and systems of work. We are responsible for seeking out new and innovative ways to ensure that our workplaces are free of occupational injury and illness. We live each day for each other and use our collective commitment, talents, resources and systems to deliver on our most important commitment ... to care. We are accountable for our actions and undertake to deliver on our commitments. We are focused on delivering results and we do what we say we will do. We accept responsibility and hold ourselves accountable for our work, our behaviour, our ethics and our actions. We aim to deliver high performance outcomes and undertake to deliver on our commitments to our colleagues, business and social partners, and our investors. We treat each other with dignity and respect. We believe that individuals who are treated with respect and who are entrusted to take responsibility respond by giving their best. We seek to preserve people's dignity, their sense...
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...4 TH EDITION Managing and Using Information Systems A Strategic Approach KERI E. PEARLSON KP Partners CAROL S. SAUNDERS University of Central Florida JOHN WILEY & SONS, INC. To Yale & Hana To Rusty, Russell &Kristin VICE PRESIDENT & EXECUTIVE PUBLISHER EXECUTIVE EDITOR EDITORIAL ASSISTANT MARKETING MANAGER DESIGN DIRECTOR SENIOR DESIGNER SENIOR PRODUCTION EDITOR SENIOR MEDIA EDITOR PRODUCTION MANAGEMENT SERVICES This book is printed on acid-free paper. Don Fowley Beth Lang Golub Lyle Curry Carly DeCandia Harry Nolan Kevin Murphy Patricia McFadden Lauren Sapira Pine Tree Composition Copyright 2010 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, Inc. 222 Rosewood Drive, Danvers, MA 01923, website www.copyright.com. Requests to the Publisher for permission should be addressed to the Permissions Department, John Wiley & Sons, Inc., 111 River Street, Hoboken, NJ 07030-5774, (201) 748-6011, fax (201) 748-6008, website www.wiley.com/go/permissions. To order books or for customer service please, call 1-800-CALL WILEY (225-5945)...
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...4 TH EDITION Managing and Using Information Systems A Strategic Approach KERI E. PEARLSON KP Partners CAROL S. SAUNDERS University of Central Florida JOHN WILEY & SONS, INC. To Yale & Hana To Rusty, Russell &Kristin VICE PRESIDENT & EXECUTIVE PUBLISHER EXECUTIVE EDITOR EDITORIAL ASSISTANT MARKETING MANAGER DESIGN DIRECTOR SENIOR DESIGNER SENIOR PRODUCTION EDITOR SENIOR MEDIA EDITOR PRODUCTION MANAGEMENT SERVICES This book is printed on acid-free paper. Don Fowley Beth Lang Golub Lyle Curry Carly DeCandia Harry Nolan Kevin Murphy Patricia McFadden Lauren Sapira Pine Tree Composition Copyright 2010 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, Inc. 222 Rosewood Drive, Danvers, MA 01923, website www.copyright.com. Requests to the Publisher for permission should be addressed to the Permissions Department, John Wiley & Sons, Inc., 111 River Street, Hoboken, NJ 07030-5774, (201) 748-6011, fax (201) 748-6008, website www.wiley.com/go/permissions. To order books or for customer service please, call 1-800-CALL WILEY (225-5945)...
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...PINOY INTERNET: PHILIPPINES CASE STUDY March 2002 INTERNATIONAL TELECOMMUNICATION UNION GENEVA, SWITZERLAND This report has been written by Michael Minges, Esperanza Magpantay, Lucy Firth and Tim Kelly of the International Telecommunication Union (ITU). The report is based on field research carried out between 1 5 October 2001 as well as articles and publications sourced in the document. The National Telecommunications Commission provided incalculable support; without their assistance, this report would not have been possible. Equally, the report would not have been possible without the cooperation of the many from the Filipino public and private ICT sector who offered their time to the reports authors. The kind hospitality of Philippine Electronics and Telecommunications Federation (PETEF) is also acknowledged. We would also like to thank N. Santiago of Globe and A. Bengzon, Undersecretary for Communications, for their insightful comments. The report is one of a series of case studies examining the Internet in South East Asia carried out in 2001. Additional information is available on the ITUs Internet Case Study web page at http://www.itu.int/ITU-D/ict/cs/. The report may not necessarily reflect the opinions of the ITU, its members or the government of the Republic of the Philippines. The title refers to the Filipino (Tagalog) word Pinoy meaning Filipinos by Heart. The SMS message appearing on the mobile phone screen (Kmusta txt k nman) is also in Tagalog and means...
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...Use these links to rapidly review the document TABLE OF CONTENTS Index to Consolidated financial statements Table of Contents UNITED STATES SECURITIES AND EXCHANGE COMMISSION Washington, D.C. 20549 FORM 20-F (Mark One) o REGISTRATION STATEMENT PURSUANT TO SECTION 12(b) OR (g) OF THE SECURITIES EXCHANGE ACT OF 1934 OR ANNUAL REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934 For the fiscal year ended 30 June 2013 OR o TRANSITION REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934 OR o SHELL COMPANY REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934 Commission File Number 001-35627 MANCHESTER UNITED plc (Exact name of Registrant as specified in its charter) Not Applicable (Translation of Company's name into English) Cayman Islands (Jurisdiction of incorporation or organization) Sir Matt Busby Way, Old Trafford, Manchester, England, M16 0RA (Address of principal executive offices) Edward Woodward Executive Vice Chairman Sir Matt Busby Way, Old Trafford, Manchester, England, M16 0RA Telephone No. 011 44 (0) 161 868 8000 E-mail: ir@manutd.co.uk (Name, Telephone, E-mail and/or Facsimile number and Address of Company Contact Person) Securities registered or to be registered pursuant to Section 12(b) of the Act. Title of each class Class A ordinary shares, par value $0.0005 per share Name of each exchange on which registered New York Stock Exchange Securities...
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...4 TH EDITION Managing and Using Information Systems A Strategic Approach KERI E. PEARLSON KP Partners CAROL S. SAUNDERS University of Central Florida JOHN WILEY & SONS, INC. To Yale & Hana To Rusty, Russell &Kristin VICE PRESIDENT & EXECUTIVE PUBLISHER EXECUTIVE EDITOR EDITORIAL ASSISTANT MARKETING MANAGER DESIGN DIRECTOR SENIOR DESIGNER SENIOR PRODUCTION EDITOR SENIOR MEDIA EDITOR PRODUCTION MANAGEMENT SERVICES Don Fowley Beth Lang Golub Lyle Curry Carly DeCandia Harry Nolan Kevin Murphy Patricia McFadden Lauren Sapira Pine Tree Composition This book is printed on acid-free paper. Copyright 2010 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, Inc. 222 Rosewood Drive, Danvers, MA 01923, website www.copyright.com. Requests to the Publisher for permission should be addressed to the Permissions Department, John Wiley & Sons, Inc., 111 River Street, Hoboken, NJ 07030-5774, (201) 748-6011, fax (201) 748-6008, website www.wiley.com/go/permissions. To order books or for customer service please...
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...This page intentionally left blank SEVENTH EDITION Fundamentals of Heat and Mass Transfer THEODORE L. BERGMAN Department of Mechanical Engineering University of Connecticut ADRIENNE S. LAVINE Mechanical and Aerospace Engineering Department University of California, Los Angeles FRANK P. INCROPERA College of Engineering University of Notre Dame DAVID P. DEWITT School of Mechanical Engineering Purdue University JOHN WILEY & SONS VICE PRESIDENT & PUBLISHER EXECUTIVE EDITOR EDITORIAL ASSISTANT MARKETING MANAGER PRODUCTION MANAGER PRODUCTION EDITOR DESIGNER EXECUTIVE MEDIA EDITOR PRODUCTION MANAGEMENT SERVICES Don Fowley Linda Ratts Renata Marchione Christopher Ruel Dorothy Sinclair Sandra Dumas Wendy Lai Thomas Kulesa MPS Ltd. This book was typeset in 10.5/12 Times Roman by MPS Limited, a Macmillan Company and printed and bound by R. R. Donnelley (Jefferson City). The cover was printed by R. R. Donnelley (Jefferson City). Founded in 1807, John Wiley & Sons, Inc. has been a valued source of knowledge and understanding for more than 200 years, helping people around the world meet their needs and fulfill their aspirations. Our company is built on a foundation of principles that include responsibility to the communities we serve and where we live and work. In 2008, we launched a Corporate Citizenship Initiative, a global effort to address the environmental, social, economic, and ethical challenges we face in our business. Among the issues we are addressing...
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...(Semester – I) Examination, 2011 DRILLING & PRODUCTION OPERATIONS (2003 Course) Time : 3 Hours Max. Marks : 100 Instructions : 1) Question Nos. 1 and 5 are compulsory. Out of the remaining attempt 2 questions from Section I and 2 questions from Section II. 2) Answers to the two Sections should be written in separate books. 3) Neat diagrams must be drawn wherever necessary. 4) Black figures to the right indicate full marks. 5) Use of Logarithmic Tables, Slide Rule, Mollier Charts, Electronic Pocket Calculator and Steam Tables is allowed. 6) Assume suitable data, if necessary. SECTION – I 1. What are different systems on a drilling rig ? Explain any one in detail with suitable diagramme. 18 2. a) Calculate Bottom hole pressure if well depth is 2500 m and mud weight is 1.2 gm/cc. b) Calculate mud weight if mud gradient is 0.87 psi/ft. ′ c) Calculate volume bbl/meter for drill pipe O.D. = 5′ inch and I.D. = 4.276 inch. 2 2 2 10 8 8 16 d) Draw circulation system on a drilling rig. 3. a) Discuss IADC classification of a bit in details. b) Discuss different factors affecting rate of penetration in details. 4. Write short note on : i) Coring ii) Fishing tools iii) BOP iv) Directional well P.T.O. [3963] – 103 -2- *3963103* SECTION – II 5. a) Discuss different types of casings and function of the casings in brief. b) Discuss different types of well completion techniques. 6. a) Discuss primary cementation process with suitable sketch. b) Discuss different perforation...
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...Enriching Life Through Communication Huawei Investment & Holding Co., Ltd. Corporate Sustainability Report 2011 Report Profile Reporting Period: January 1 to December 31, 2011 Date of Most Recent Previous Report: June 2011 Reporting Cycle: Annual Defining Report Content Global Reporting Initiative (GRI) principles such as materiality, stakeholder inclusiveness, sustainability context, and completeness, were used in this report to analyze key sustainability-related issues in business operations and identify major stakeholders. Huawei Investment & Holding Co., Ltd. (hereinafter referred to as “the company” or “Huawei”) hired a third-party organization to survey stakeholders and collect information on stakeholder expectations and requirements. Huawei’s CSR Committee studied, assessed, and selected the key items and indicators disclosed in this report. The performance indicators and management approaches discussed in this report cover all entities that Huawei either has control of or a significant influence over in terms of financial and operational policies and measures. These same performance indicators and management approaches are also consistent with the scope of Huawei’s annual financial report. Report Assurance Method Core indicators and additional indicators from the GRI G3.0 Guidelines were applied to compile the report and the application level is B+. To ensure the reliability, fairness, and transparency of this report, Huawei engaged TÜV Rheinland to verify...
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...Wirtschaftswissenschaften (Dr. rer. pol.) Cumulative Dissertation submitted by Julia Pahl Head of board of examiners: Prof. Dr. Knut Haase First examiner: Prof. Dr. Stefan Voß Second examiner: Prof. Dr. Hartmut Stadtler Date of thesis discussion: 18. May 2012 Contents Table of Contents 1 I Framework of the Thesis 2 1 Production Planning with Load-Dependent Lead Times and Sustainability Aspects 1.1 List of Related Research Articles and Reports . . . . . . . . . . . . . . . . 1.2 Course of Research . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1.3 Conclusions and Research Directions . . . . . . . . . . . . . . . . . . . . References . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3 4 5 7 9 2 Cumulative Doctoral Thesis 2.1 Three Thematically Related Research Articles and Reports . . . . . . . . . 2.2 Co-Authors and Substantial Contribution of Candidate . . . . . . . . . . . 2.3 Publication of Research Articles and Reports . . . . . . . . . . . . . . . . 10 10 11 12 3 Curriculum Vitae 13 II Literature 21 1 Part I Framework of the Thesis 2 Chapter 1 Production Planning with Load-Dependent Lead Times and Sustainability Aspects The research contained in this thesis was undertaken partly as an external doctoral candidate and partly as a research and teaching assistant at the Institute of Information Systems, University of Hamburg. It contains eight articles and a technical report...
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