...Regena Thomas Professor: Heavner Music 101 Appreciation 1 30 June 2011 John Cage John Cage was an American composer born in Los Angeles on September 5, 1912. As a child he took piano lessons and then studied composition with American composer Adolph Weiss. Cage studied for a short time at Pamona College, and later at UCLA with classical composer Arthur Schoenberg. There he realized that the music he wanted to make was different from the music of his time. Cage dropped out of college in his second year and head to Europe, during the early 1930s; he lives there for just eighteen months. According to the (Biography Base) it stated that it was there in Europe that he wrote his first pieces of music, but upon hearing them he didn't like them, and he left them behind on his return to America. Upon returning to the U.S., he studied in New York with Henry Cowell, finally traveling back to the West Coast in 1934 to study under Arnold Schoenburg. He began writing in his own musical system, often using techniques similar to those of Schoenberg. In 1937 he moved to Seattle and took a job accompanying a dance company. Cage parents didn’t attend college his father earned a living being an inventor. Cage credits his father, being an inventor, and that influent is way in which he wrote music. “Cage described his mother as a woman with "a sense of society" who was "never happy." And as someone who “never enjoyed having a good time” (Nicholls 9). John Cage was a great classical composer...
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...JOHN CAGE LIFE OVERVIEW John Cage was the son of an inventor. As a child he took piano lessons and then studied composition with American composer Adolph Weiss. Cage studied for a short time at Pamona College, and later at UCLA with classical composer Arthur Schoenberg. He began writing in his own musical system, often using techniques similar to those of Schoenberg. In 1937 he moved to Seattle and took a job accompanying a dance company. During the late '30s, Cage also began experimenting with musique concrète, composing the landmark Imaginary Landscape No. 1, which employed variable-speed phonographs and frequency tone recordings alongside muted piano and a large Chinese cymbal (Steinem 1964). He also invented the "prepared piano," in which he placed a variety of household objects between the strings of a grand piano to create sounds suggesting a one-man percussion orchestra. It was at this time that Cage fell under the sway of Eastern philosophies, the influence of Zen Buddhism informing the random compositional techniques of his later work; obsessed with removing forethought and choice from the creative model, he set out to make music in line with the principles of the I Ching, predictable only by its very unpredictability. TYPE OF MUSIC COMPOSED Cage organized an orchestra in Seattle in 1938. In 1940 he moved to San Francisco, where he and Lou Harrison gave concerts of performance based music, and in 1941 he went to Chicago to give a course...
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...Accounting Standards Boards Paper Kristi Crow ACC/541 Accounting Theory and Research September 30, 2015 Valerie Turnbow The Financial Accounting Standards Board (FASB) is the accounting board used in the United States. The FASB is tasked with improving and establishing the standards of financial accounting and reports for education of the public (Schroeder, Clarke, Cathey, 2011). The International Accounting Standards Board (IASB) is the accounting board used to simplify the process for those seeking capital or investment opportunities across national boundaries. In this paper we will discuss the history and relationship of both the FASB and the IASB. Additionally we will discuss how the Masters of Science in Accountancy (MSA) will prepare students for a career in the vocation of accounting. FASB and IASB history The FASB was created in 1973 after the Wheat Committee, chaired by Francis Wheat suggested that the Accounting Principles Board be abolished and a new board created. The FASB was to be comprised of representatives from a variety of organizations and be full-time paid employees. The FASB has an advisory council that will keep them updated on major policy issues, as well as the selection of task forces. This council is known as the Financial Accounting Standards Advisory Council (FASAC). The IASB was also created in 1973. The IASB is an independent private sector body. The IASB has two main objectives. The first being to formulate and publish in...
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...Assignment 4: Just for Feet Harold Ruttenberg, a native of South Africa, paid for his college education by working as a sales clerk in a men`s clothing store. Following his graduation, Harold Ruttenberg began importing Levi`s jeans from the United States and selling them from his car. Ruttenberg earned enough capital from selling the Levi`s jeans to open his own retail store. By the time Harold Ruttenberg reached the age of 30, he owned a small chain of men`s apparel stores. Due to mounting political and economic troubles in South Africa during the early to mid-1970s, Ruttenberg decided to move his family to the United States. Ruttenberg arrived in California in 1976 with less than $30,000 due to South Africa`s strict emigration laws, but he was nonetheless determined to become a successful retail business entrepreneur. Ruttenberg and his family eventually settled in Birmingham, Alabama in favor of a more affordable business environment. In 1988, Ruttenberg decided to begin a new business venture in the retail shoe business. At the time Ruttenberg began his new business venture the market for high priced athletic shoes was growing rapidly, and becoming a larger segment of the retail shoe industry. During this time, the principal retail outlets for the major athletic shoe manufacturers were in thousands of suburban malls across the United States. A problem with having a retail store in a suburban mall is the space is relatively small limiting a retailer’s ability to display...
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...------------------------------------------------- Electronic Processing and The role of professional Accouting and finance bodies and cods of conduct Accounting and Finance ATAR Assignment June 10, 2016 Ramla Mohamed Australian Islamic College June 10, 2016 Ramla Mohamed Australian Islamic College Part 1 a) What membership type are available for the organisation? Types of membership include Associate, CPA and Fellow are an example of memberships available to CPA Australia. b) What qualifications/experiences are required to become a member? Associate(ASA)- As an ASA you have six years to complete the CPA Program, including six education subjects and the experience requirement, in order to become a CPA CPA-To call yourself a CPA, you must: hold a degree or postgraduate award recognized by CPA Australia, in any discipline, have demonstrated competence in our foundation exams, usually demonstrated by the completion of an accredited degree, have completed the CPA Program, including the experience requirement, within six years, undertake continuing professional development (CPD) activities each year and comply with a code of conduct set by CPA Australia Fellow- You must be a CPA with at least 15 years' full-time work in accounting, finance or business. (1) c) How do you maintain membership? As a member of a leading global professional body, you understand the value of life-long learning. Whilst there is an obligation to participate in continuing professional...
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...First of all, this assignment is mainly talk about the indirect method for the cash flow statement. The key issues to be discussed in this assignment is about whether the option of using the indirect method of cash flow reporting is beneficial to the users of general purpose financial reports in Australia. Furthermore, the reasons for harmonization, accounting standard AASB 107 Statement of Cash Flows and the Conceptual Framework will also be discussed. In AASB 107, cash flow is defines as inflows of the cash and cash equivalents and ‘cash’ as cash on hand and demand deposits. (AASB 107, 2011) The statement of cash flow can be done using indirect method and direct method. Both methods have the three same categories which is cash flow from operating activities, investing activities and financing activities. However, the different between these methods are the ways that we calculate the net cash flow from the section operating activities. AASB 107 state that an entity using direct method shall report cash flows from operating activities are the major classes of gross cash receipts and gross cash payments are disclosed. For indirect method, profit or loss is adjusted for the effects of transactions of a non-cash nature, any deferrals or accruals of past or future operating cash receipts or payments, and items of income or expense associated with investing or financing cash flows. It also means reconciling from net income to cash provided by operating activities. (James collines...
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...The Journey of Accounting The employment for accountants and auditors is expected to grow by twenty percent between 2008 and 2018, which is much faster than the average for all occupations (“U.S. Bureau of Labor Statistics” 5). This shows that accounting is a profession that is very dependable to get a job in. Accounting has been around for ages as it can be traced back to Italy in the Renaissance Era. Accountant’s nature of work is to make sure that business firms run efficiently, public records are kept accurately, and taxes are paid properly and on time (1). Accounting refers to a set of business practices designed to keep careful track of accounts, funds, and transactions between a company and its various stakeholders. The system we use today to track money in business was invented in Italy during the Renaissance. An Italian merchant invented it so that he could easily summarize his results at the end of the day. The system had a simple system of checks and balances to make sure that everything he had recorded was done correctly. The Italian merchant called his system the double-entry accounting system, and it was very simple to understand (Hart 4-5). His name was Luca Pacioli, born in Sansepulcro, Tuscany. Pacioli is known as “The Father of Accounting”. Later on, as trade increased between Europe and the Middle East, business grew beyond what a single owner could even handle. This caused the need for written records so that the business owners could keep up...
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...Global Business Organisations D4X9 35 Table of contents I Introduction…………………………………………………………4 II Basic information about PepsiCo…………………………………4 2.1 Background PepsiCo……………………………………………..4 2.2 First step for entering international market………………………5 III Development of PepsiCo…………………………………………5 3.1 Business structure of PepsiCo…………………………………..5 3.2 Organization’s expansion ……………………………………….6 IV Products of PepsiCo………………………………………………6 4.1 Process of bringing a new product to market……………………6 4.2 Production Unit and its global position………………………….7 4.3 Influence of local market criteria ……………………………….8 4.4 Pricing and distribution policies and logistics…………………..8 4.5 Marketing of products…………………………………………..10 V Personnel of PepsiCo…………………………………………..…10 5.1 Recruitment policy………………………………………………10 5.2 Global salaries…………………………………………………..11 5.3 Labor relations…………………………………………………..11 VI Finance of company……………………………………………..13 6.1 Financial structure ………………………………………………13 6.2 Exchange rate ……………………………………………………13 6.3 Annual accounts …………………………………………………13 6.4 Influences of Financial information……………………………..13 VII Conclusion……………………………………………………….15 VIII Reference ……………………………………………………….16 IX Appendix……………………………………………………………17 Appendix I…………………………………………………………….17 Appendix II………………………………………………………….18 I Introduction The aim of this report is for outcome two to outcome five of Global business organization. This...
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...MAHARASHTRA STATE BOARD OF TECHNICAL EDUCATION (Autonomous) (ISO/IEC - 27001 - 2005 Certified) __________________________________________________________________________________________________ Subject Code: 0815 SUMMER – 13 EXAMINATION Model Answer Page No: 1/ 25 Important Instructions to examiners: 1) The answers should be examined by key words and not as word-to-word as given in the model answer scheme. 2) The model answer and the answer written by candidate may vary but the examiner may try to assess the understanding level of the candidate. 3) The language errors such as grammatical, spelling errors should not be given more Importance (Not applicable for subject English and Communication Skills). 4) While assessing figures, examiner may give credit for principal components indicated in the figure. The figures drawn by candidate and model answer may vary. The examiner may give credit for any equivalent figure drawn. 5) Credits may be given step wise for numerical problems. In some cases, the assumed constant values may vary and there may be some difference in the candidate’s answers and model answer. 6) In case of some questions credit may be given by judgement on part of examiner of relevant answer based on candidate’s understanding. 7) For programming language papers, credit may be given to any other program based on equivalent concept. MAHARASHTRA STATE BOARD OF TECHNICAL EDUCATION (Autonomous) (ISO/IEC - 27001 - 2005 Certified) __________...
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...ACKNOWLEDGEMENT First of all, we would like to thank to God because we have finished this project on the time given. Thanks a lot to our lecture Sir Hashim Bin Hassan for giving us a full attention and as a guide to ensure we are produce the best work. Also the information and experience that applied during the class hour will be appreciated which resulting in the successful business plan project This business plant project covered 5 important of sections that were business plan introduction, administration marketing, operation and financial plan. We also greatly were appreciating all individuals that involve directly and indirectly in this project. We also indebted to all our friends and course mates for all their kind helps Thanks you for all information and idea to improve the content of this collection. Thanks to each of group member for giving a fully commitment and corporation to finished this project. This is important to make sure that we are committed to each other and willing to share everything during these difficult times. Last but not least, a lot of appreciation to our wonderful parents for their constant encouragement whose have been to be sources of inspiration that lead to our successful achievement for this project. Thank You 1.0 BUSINESS BACKGROUND * Name of Business : Mushanic Enterprise * Address : Lot 18309, Kg Kanchong 71200 Rantau, Negeri Sembilan, Malaysia * Telephone Number : 06-6536313 * Fax : 06-6536314 * Email...
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...FINANCE COMMITTEE ON CORPORATE GOVERNANCE M a l a y s i a n C o d e o n CORPORATE GOVERNANCE March 2000 FINANCE COMMITTEE ON CORPORATE GOVERNANCE M a l a y s i a n C o d e o n CORPORATE GOVERNANCE March 2000 Securities Commission No 3. Persiaran Bukit Kiara Bukit Kiara 50490 Kuala Lumpur Malaysia Tel: 603-654 8000 Fax: 603-651 1818 Homepage: Http://www.sc.com.my Copyright @Finance Committee on Corporate Governance March 2000 Perpustakaan Negara Malaysia Cataloguing-in-Publication Data The Malaysian code on corporate governance/Finance Committee on Corporate Governance. ISBN 983-9386-23-9 1. Corporate governance-- Law and legislation-- Malaysia 2. Corporation law--Malaysia 3. Stockholders--Legal status, laws etc.--Malaysia 4. Insider trading in securities--Law and legislations--Malaysia. I. Malaysia. Suruhanjaya Sekuriti, Jawatankuasa Kewangan Tadbir Urus Koprat. 346.5950926 CONTENTS PAGES INTRODUCTION PART 1 PART 2 PART 3 PART 4 1-6 PRINCIPLES OF CORPORATE GOVERNANCE 7-8 BEST PRACTICES IN CORPORATE GOVERNANCE 9-15 PRINCIPLES AND BEST PRACTICES FOR OTHER CORPORATE PARTICIPANTS 16 EXPLANATORY 17-47 APPENDICES JPK WORKING GROUP 1 48-49 MEMBERSHIP OF THE COMMITTEE 50 GC GC INTRODUCTION The Code essentially aims to set out principles and best practices on structures and processes that companies may use in their operations towards achieving the optimal governance...
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...The PRESIDENT Dr. H. R. Subramanya VICE PRESIDENT Pravakar Mohanty MEMBERS Dr. Sanjiban Bandyopadhyay, A. S. Durga Prasad, M. Gopalakrishnan, K. G. Goyal, D. V. Joshi, V. C. Kothari, Bibhabananda Majumder, B. M. Sharma, Rakesh Singh, Chandra Wadhwa, Dr. D. Jagannathan, N. K. Prasad, B. C. Malu, S.G.Y.Narayanan SECRETARY Dr. Debasis Bagchi DIRECTORS Examinations Chandana Bose cbicwai@vsnl.net Studies Swapan Dey sdicwai@vsnl.net Technical A. P. Kar icwai@vsnl.com Administration & Finance R. N. Pal rnicwai@vsnl.net Research & Journal Siddhartha Sen ssicwai@vsnl.net EDITOR Siddhartha Sen ssicwai@vsnl.net Editorial Office & Headquarters 12, Sudder Street, Kolkata-700 016 Phone : 2252-1031, 2252-1034, 2252-1035, 2252-1602, 2252-1492 Gram : STANDCOST, website : www.myicwai.com/www.icwai.org Membership Deptt. : kbicwai@vsnl.net Fax No. : 91-33-22527993/2252-1026 Delhi Office ICWAI Bhawan 3, Institutional Area, Lodi Road New Delhi-110003 Phone : 24631532, 24618645, 24643273, 24622156 Gram : STANDCOST, Fax : 91-11-24622156, 24631532, 24618645 E-mail : icwai@vsnl.com E-mail CEP : icwaiprgm@vsnl.net.in E-mail Journal Dept. : icwaijournal@hotmail.com « Official Organ of The Institute of Cost and Works Accountants of India Management Accountant Executive Digest Book Scan For Attention of Members For Attention of Practising Members Region & Chapter News Volume 40 No. 5 May 2005 Editorial & Communique Editorial : The miracle of free trade 341 ......................................
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...AACSB Table 10-1: Summary of Faculty Qualifications, Development Activities, and Professional Responsibilities Date Range: January 1, 2007 - August 1, 2012 Accounting: Professor | | | | | | | Five-Year Summary of Development Activities Supporting AQ or PQ Status | | Name | Highest Earned Degree & Year | Date of First Appointment to the School | Percent of Time Dedicated to the School's Mission | Acad Qual | Prof Qual | Other | Intell. Contrib. | Prof. Exper. | Consult. | Prof. Develop. | Other Prof. Activities | NormalProfessionalResponsibilities | | | | | | | | | | | | | | Som Bhattacharya | Ph D, 1994 | | 100.0 | YES | | | 12 (5) | Service: 0Work: 0 | 0 | 0 | Editor/Review: 6Other:13 | UG, GR, RES, SER and ADM | Intellectual Contributions (12) Hopwood, W., Bhattacharya, S., Premuroso, R. (2011). Tasteless Tea Company: A Comprehensive Revenue Transaction Cycle Case Study. Issues in Accounting Education, 26(1), 163-179. Cao, J., Nicolaou, A., Bhattacharya, S. (2010). A Longitudinal Study of market and Firm Level Factors Influencing ERP Systems’ Adoption and Post-Implementation System Enhancement Options. 7th Annual International Conference on Enterprise Systems, Accounting, and Logistics. Rhodos: ICESAL. Behara, R., Bhattacharya, S. (2008). DNA of a successful BPO. Journal of Service Science, 1(1), 111-118. Premuroso, R., Bhattacharya, S. (2008). Do Early Members of XBRL International Signal Superior Corporate Governance and Future...
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