...Name: Shawnyknoxville Class: HADM 542 W13 MANAGERIAL ACCT/HTH CARE ORG Date: 1/29/2013 Assignment: Case 3-1 Lakeside Hospital For Case 3-1: answer questions 1 - 5. 1. Breakeven Volume Analysis Varible costs Medical Supplies: $493,806 Purchased Laboratory Services: $24,476 Water Usage: $20,896 Total Variable Costs: $539,178 Number of treatments: 5,736 Total Variable Cost / Number of treatments $539,178 / 5,736 = 94 Px = a + bx $250x = $510,870 + 94x $156x = $510,870 ($156x = $510,870)/$156 = 3274.81 3274.81 treatments per year 7 nurses -1 $35,000/7 = $5,000 bi-monthly / 2 = $2,500 monthly ($2,500 monthly)12 = $30,000 per year 7 techs -1 $30,680/7 = $4382.86 bi-monthly(2 Employees)/ 2 = $4382.86 monthly ($4382.86 monthly)12 = $52,594.29 per year $30,000 per year + $52,594.29 per year = $82,594.29 per year total payroll last year = $436,800 $436,800 - $82,594.29 = $354,205,71 projected payroll with 3 less employees $354,205.71/$436,800 = 81.1% of previous years payroll expenses Assumptions: Medical Supplies: $493,806 Purchased Laboratory Services: $24,476 Water Usage: $20,896 Are variable expensed and Depreciation is a fixed expense 2. Fair Share of Overhead: @ 50% Capasity 120 Treatments per week / 2 = 60 Treatments per week (60 Treatments per week)(52 weeks in a year) = 3120 Treatments per year @ 50% Capacity Treatments per year @ 50% Capacity / Number of treatments last year: 5,736 = 3,120/5,736 = 54.4%...
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...Chapter 3 CASH FLOWS AND FINANCIAL ANALYSIS FOCUS The first half of the chapter is focused on cash flow in business. The emphasis is on understanding where cash comes from, what it's used for, and how to get that information out of financial statements. The second half of the chapter deals with financial analysis. A series of ratios are presented along with discussions of the kinds of problems they're designed to illuminate. Practical issues like the interpretation of a long collection period are considered in detail. PEDAGOGY Cash Flows: Students often find cash flow confusing, so extra care is taken to develop the ideas carefully starting with examples from personal life. After mastering the basic concepts, we move into business applications. Ratio Analysis: It's difficult to get students without business experience to appreciate ratio analysis. They calculate ratios readily enough, but have a hard time imagining what a particular comparison or trend implies about operations. For this reason we've spent extra time on the interpretation and implications of ratios. The comprehensive problem at the end of the chapter (problem 15) is designed to drive the interpretation ideas home. We suggest that you lecture on the material and assign the problem to be gone over in class after students have wrestled with it themselves. The numbers are straightforward, but you can get a lot of mileage out of having the students role play the analyst and propose possible...
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...Chapter 3 CASH FLOWS AND FINANCIAL ANALYSIS FOCUS The first half of the chapter is focused on cash flow in business. The emphasis is on understanding where cash comes from, what it's used for, and how to get that information out of financial statements. The second half of the chapter deals with financial analysis. A series of ratios are presented along with discussions of the kinds of problems they're designed to illuminate. Practical issues like the interpretation of a long collection period are considered in detail. PEDAGOGY Cash Flows: Students often find cash flow confusing, so extra care is taken to develop the ideas carefully starting with examples from personal life. After mastering the basic concepts, we move into business applications. Ratio Analysis: It's difficult to get students without business experience to appreciate ratio analysis. They calculate ratios readily enough, but have a hard time imagining what a particular comparison or trend implies about operations. For this reason we've spent extra time on the interpretation and implications of ratios. The comprehensive problem at the end of the chapter (problem 15) is designed to drive the interpretation ideas home. We suggest that you lecture on the material and assign the problem to be gone over in class after students have wrestled with it themselves. The numbers are straightforward, but you can get a lot of mileage out of having the students role play the analyst and propose possible...
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...correct room according to your LAST NAME ACCT Sec Title ACCT 351 001 Intermediate Financial Acct 1 ACCT 351 Time Prof. FROM Dec 21 6 pm Tsang Aaa - Zzz GYM main gym 20-30 002 Intermediate Financial Acct 1 Dec 21 6 pm Tsang Aaa - Zzz GYM main gym 20-30 ACCT 351 003 Intermediate Financial Acct 1 Dec 21 6 pm Tsang Aaa - Zzz GYM main gym 20-30 ACCT 352 001 Intermediate Financial Acct 2 Dec 21 9 am Cecere Aaa - Zzz ENGTR 0100 ACCT 354 001 Financial Statement Analysis Dec 22 2 pm Scott Aaa - Zzz GYM Fieldhouse 28-31 ACCT 354 002 Financial Statement Analysis Dec 22 2 pm Scott Aaa - Zzz GYM Fieldhouse 28-31 ACCT 361 001 Management Accounting Dec 11 2 pm Parent Aaa - Zzz GYM main gym 1-11 ACCT 361 002 Management Accounting Dec 11 2 pm Parent Aaa - Zzz GYM main gym 1-11 ACCT 361 003 Management Accounting Dec 11 2 pm Parent Aaa - Zzz GYM main gym 1-11 ACCT 362 001 Cost Accounting Dec 17 2 pm Levy Aaa - Zzz GYM Studio 1 1-3 ACCT 385 001 Principles of Taxation Dec 15 2 pm Goldsman Aaa - Zzz GYM BLEACHERS 1-5 ACCT 385 002 Principles of Taxation Dec 15 2 pm Goldsman Aaa - Zzz GYM BLEACHERS 1-5 ACCT 453 001 Advanced Financial Accountin Dec 14 9 am Scott Aaa - Zzz GYM main gym ACCT 463 001 Management Control Dec 11 2 pm Levy Aaa - Zzz GYM Studio 2 1-7 ACCT 463 002 Management Control Dec 11 2 pm Levy Aaa - Zzz GYM Studio 2 1-7 ACCT 475 001 Principles of Auditing Dec...
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...VENEZIA COFFEE ROASTERS - BUSINESS PLAN No t e b o o k: ENgen C re a t e d : Ta g s : U RL : 2/24/2013 3:12 AM Upda te d: Coffee, Examples, Marketing, Planning 2/24/2013 3:17 AM http://ww w .referenceforbusiness.com/business-plans/Business-Plans-Volume-… VENEZIA COFFEE ROASTERS - BUSINESS PLAN 14600 Waterfront Drive Kennebunk, ME 04043 Two seasoned coffee roasters found their niche in a seemingly saturated market. This plan illustrates that their specialty lies not only in their roasting methods, but also in their socially responsible business practices. Their mission is to balance the needs of their customers, their environment and the coffee growers. Venezia Coffee Roasters' detailed financial tables showcase the preparation needed to make them a competitive small batch coffee roaster in the New England region. STATEMENT OF PURPOSE DESCRIPTION OF BUSINESS GOA LS AND OBJECTIV ES MANAGEMENT PRODUCT AND SERV ICE SPACE, EQUIPMENT AND LOCATION MARKET INFORMATION/MARKETING COMPETITION FINANCIAL DATA STATEMENT OF PURPOSE Venezia Coffee Roasters seeks loans totaling $56,000 to: purchase equipment and inventory, rent working space, and perform the necessary renovations and improvements, and provide adequate working capital. This sum, together with an additional $23,000 investment from friends and family, will be sufficient to launch a profitable small-batch gourmet coffee roasting company. The initial form of organization will be sub-chapter "S" with a buy-sell...
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...Chapter 21 Structured Financing Techniques in Oil and Gas Project Fina.nce Future-Flow Securitizations, Prepaids, Volumetric Production Payments, and Project Finance Collateralized Debt Obligations Christopher L. Culp and J. Paul Forrester* I. INTRODUCTION Project finance is the extension of credit to finance an economic unit where the future cash flows of that unit serve as collateral for the loan. By facilitating the separation of project assets from the sponsor and enabling the financing of those assets on the basis of the cash flows they are expected to generate, project finance can allow a sponsor to undertake a project with more risk than the sponsor is otherwise willing to underwrite independently. Project finance can also help sponsors avoid incurring leverage beyond tolerable levels, thereby helping them preserve their debt capacity, credit ratings, and cash flows for alternative capital investment activities. Large-scale oil and gas projects have been popular subjects for project financing since the inception of the market. Indeed, modem project finance is thought to have begun in the 1930s when a Dallas bank extended a nonrecourse loan to finance an oil and gas project. I Project finance "came of age" in the 1970s and 1980s with the Please address correspondence to christopher.culp@chicagobooth.edu or jforrester@ mayerbrown.com. The usual disclaimer applies, and the opinions expressed herein do not necessarily reflect those of any...
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...REGENT UNIVERSITY COLLEGE OF ARTS & SCIENCES UNDERGRADUATE CATALOG 2013-2014 (Fall 2013-Summer 2014) Regent University 1000 Regent University Drive Virginia Beach, VA 23464-9800 800.373.5504 admissions@regent.edu www.regent.edu PREFACE Regional Accreditation Regent University is accredited by the Southern Association of Colleges and Schools Commission on Colleges to award associates, baccalaureate, masters, and doctorate degrees. Contact the Commission on Colleges at 1866 Southern Lane, Decatur, Georgia 30033-4097 or call 404-679-4500 for questions about the accreditation of Regent University. National and State Accreditation Regent University’s undergraduate school is accredited or certified by the following bodies: Council for Higher Education Accreditation (CHEA) (www.chea.org/) The Teacher Education Accreditation Council (TEAC) The Regent University School of Education's educational leadership and teacher preparation programs and the College of Arts & Sciences interdisciplinary studies program, which are designed to prepare competent, caring, and qualified professional educators are accredited by the Teacher Education Accreditation Council for a period of seven years, from January 9, 2009 to January 9, 2016. This accreditation certifies that the educational leadership, teacher preparation and interdisciplinary studies programs have provided evidence that they adhere to TEAC's quality principles. Teacher Educational Accreditation Council, One Dupont Circle, Suite...
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...TEACHER’S MANUAL to accompany CASES AND MATERIALS ON TAXATION OF BUSINESS ENTERPRISES Second Edition By Glenn E. Coven Mills E. Godwin Professor of Law College of William and Mary Robert J. Peroni Robert Kramer Research Professor of Law The George Washington University Richard Crawford Pugh Distinguished Professor of Law University of San Diego AMERICAN CASEBOOK SERIES® ® WEST GROUP A THOMSON COMPANY ST. PAUL, MINN., 2002 CHAPTER 1 INTRODUCTION Note to prior users: The order of this chapter has been revised. Users who wish to skip the introductory material and begin with the check-the-box regulations may now begin with paragraph 1075. [¶ 1000] A. HISTORY OF THE CORPORATE INCOME TAX This paragraph briefly summarizes the history of the corporate income tax. Some instructors may want to note here that the top corporate income tax rate reached a zenith in 1951 of 52 percent, before being reduced in 1964 to 48 percent, in 1978 to 46 percent, in 1986 to 34 percent (except for corporations with taxable incomes within a specified range that are subject to a top effective marginal rate of 39 percent). The maximum rate was raised in 1993 to 35 percent but only for a relative handful of generally publicly owned corporations earning over $10 million annually. [¶ 1005] B. COMPUTATION OF C CORPORATION'S TAXABLE INCOME This paragraph discusses the computation of a C corporation's taxable...
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...TEACHER’S MANUAL to accompany CASES AND MATERIALS ON TAXATION OF BUSINESS ENTERPRISES Second Edition By Glenn E. Coven Mills E. Godwin Professor of Law College of William and Mary Robert J. Peroni Robert Kramer Research Professor of Law The George Washington University Richard Crawford Pugh Distinguished Professor of Law University of San Diego AMERICAN CASEBOOK SERIES® ® WEST GROUP A THOMSON COMPANY ST. PAUL, MINN., 2002 CHAPTER 1 INTRODUCTION Note to prior users: The order of this chapter has been revised. Users who wish to skip the introductory material and begin with the check-the-box regulations may now begin with paragraph 1075. [¶ 1000] A. HISTORY OF THE CORPORATE INCOME TAX This paragraph briefly summarizes the history of the corporate income tax. Some instructors may want to note here that the top corporate income tax rate reached a zenith in 1951 of 52 percent, before being reduced in 1964 to 48 percent, in 1978 to 46 percent, in 1986 to 34 percent (except for corporations with taxable incomes within a specified range that are subject to a top effective marginal rate of 39 percent). The maximum rate was raised in 1993 to 35 percent but only for a relative handful of generally publicly owned corporations earning over $10 million annually. [¶ 1005] B. COMPUTATION OF C CORPORATION'S TAXABLE INCOME This paragraph discusses the computation of a C corporation's taxable...
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...Handbook of Management Accounting Research Volume 3 Edited by CHRISTOPHER S. CHAPMAN Imperial College London, UK ANTHONY G. HOPWOOD University of Oxford, UK MICHAEL D. SHIELDS Michigan State University, USA AMSTERDAM – BOSTON – HEIDELBERG – LONDON – NEW YORK – OXFORD PARIS – SAN DIEGO – SAN FRANCISCO – SINGAPORE – SYDNEY – TOKYO Elsevier The Boulevard, Langford Lane, Kidlington, Oxford OX5 1GB, UK First edition 2009 Copyright © 2009 Elsevier Ltd. 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 or otherwise without the prior written permission of the publisher Permissions may be sought directly from Elsevier’s Science & Technology Rights Department in Oxford, UK: phone ( 44) (0) 1865 843830; fax ( 44) (0) 1865 853333; email: permissions@elsevier.com. Alternatively visit the Science and Technology Books website at www.elsevierdirect.com/rights for further information Notice No responsibility is assumed by the publisher for any injury and/or damage to persons or property as a matter of products liability, negligence or otherwise, or from any use or operation of any methods, products, instructions or ideas contained in the material herein. British Library Cataloguing in Publication Data A catalogue record for this book is available from the British Library Library of Congress Cataloging-in-Publication Data A catalog record for...
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...DATABASE S YSTEMS DESIGN, IMPLEMENTATION, AND MANAGEMENT CARLOS CORONEL • STEVEN MORRIS • PETER ROB Australia • Brazil • Japan • Korea • Mexico • Singapore • Spain • United Kingdom • United States Copyright 2010 Cengage Learning. All Rights Reserved. May not be copied, scanned, or duplicated, in whole or in part. Database Systems: Design, Implementation, and Management, Ninth Edition Carlos Coronel, Steven Morris, and Peter Rob Vice President of Editorial, Business: Jack W. Calhoun Publisher: Joe Sabatino Senior Acquisitions Editor: Charles McCormick, Jr. Senior Product Manager: Kate Mason Development Editor: Deb Kaufmann Editorial Assistant: Nora Heink Senior Marketing Communications Manager: Libby Shipp Marketing Coordinator: Suellen Ruttkay Content Product Manager: Matthew Hutchinson Senior Art Director: Stacy Jenkins Shirley Cover Designer: Itzhack Shelomi Cover Image: iStock Images Media Editor: Chris Valentine Manufacturing Coordinator: Julio Esperas Copyeditor: Andrea Schein Proofreader: Foxxe Editorial Indexer: Elizabeth Cunningham Composition: GEX Publishing Services © 2011 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...
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...This page intentionally left blank Te n t h E d i t i o n MODERN DATABASE MANAGEMENT Editorial Director: Sally Yagan Editor in Chief: Eric Svendsen Executive Editor: Bob Horan Editorial Project Manager: Kelly Loftus Editorial Assistant: Jason Calcano Director of Marketing: Patrice Lumumba Jones Marketing Manager: Anne Fahlgren Marketing Assistant: Melinda Jensen Senior Managing Editor: Judy Leale Project Manager: Becca Richter Senior Operations Supervisor: Arnold Vila Operations Specialist: Ilene Kahn Senior Art Director: Jayne Conte Cover Designer: Suzanne Behnke Cover Art: Fotolia © vuifah Manager, Visual Research: Karen Sanatar Permissions Project Manager: Shannon Barbe Media Project Manager, Editorial: Denise Vaughn Media Project Manager, Production: Lisa Rinaldi Supplements Editor: Kelly Loftus Full-Service Project Management: PreMediaGlobal Composition: PreMediaGlobal Printer/Binder: Edwards Brothers Cover Printer: Lehigh-Phoenix Color/Hagerstown Text Font: Palatino Credits and acknowledgments borrowed from other sources and reproduced, with permission, in this textbook appear on appropriate page within text. Microsoft® and Windows® are registered trademarks of the Microsoft Corporation in the U.S.A. and other countries. Screen shots and icons reprinted with permission from the Microsoft Corporation. This book is not sponsored or endorsed by or affiliated with the Microsoft Corporation. Copyright © 2011, 2009, 2007, 2005, 2002...
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...PADINI HOLDINGS BERHAD (50202-A) AA annual report 2012 annual report 2012 AB PADINI HOLDINGS BERHAD (50202-A) Contents Notice of Annual General Meeting Statement Accompanying the Notice of Annual General Meeting Notice of Nomination of Auditors (“Appendix A”) Corporate Information Corporate Structure Group Financial Highlights Chairman’s Statement Statement on Corporate Social Responsibility Corporate Governance Statement Report of the Audit Committee Statement on Internal Control Profile of Directors Directors’ Responsibility Statement in Respect of the Annual Audited Financial Statements Financial Statements Directors’ Shareholdings and Interests Analysis of Shareholdings List of Group Properties Statement Regarding Revaluation Policy Form of Proxy 2–4 4 5 6 7 8–9 10 – 13 14 – 16 17 – 21 22 – 25 26 – 27 28 – 31 32 33 – 97 98 99 – 102 103 104 105 Contents 1 PADINI HOLDINGS BERHAD (50202-A) annual report 2012 Notice of Annual General Meeting For the financial year ended 30 June 2012 NOTICE IS HEREBY GIVEN that the Thirty First Annual General Meeting of the Company will be held at No. 19 Jalan Jurunilai U1/20, Hicom Glenmarie Industrial Park, 40150 Shah Alam, Selangor Darul Ehsan on 18 December 2012 at 10:00 a.m. for the following purposes:AGENDA Ordinary Business 1. To receive the Audited Financial Statements for the financial year ended 30 June 2012 together with (Ordinary the Reports of the Directors and Auditors thereon. Resolution...
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...PADINI HOLDINGS BERHAD (50202-A) AA annual report 2012 annual report 2012 AB PADINI HOLDINGS BERHAD (50202-A) Contents Notice of Annual General Meeting Statement Accompanying the Notice of Annual General Meeting Notice of Nomination of Auditors (“Appendix A”) Corporate Information Corporate Structure Group Financial Highlights Chairman’s Statement Statement on Corporate Social Responsibility Corporate Governance Statement Report of the Audit Committee Statement on Internal Control Profile of Directors Directors’ Responsibility Statement in Respect of the Annual Audited Financial Statements Financial Statements Directors’ Shareholdings and Interests Analysis of Shareholdings List of Group Properties Statement Regarding Revaluation Policy Form of Proxy 2–4 4 5 6 7 8–9 10 – 13 14 – 16 17 – 21 22 – 25 26 – 27 28 – 31 32 33 – 97 98 99 – 102 103 104 105 Contents 1 PADINI HOLDINGS BERHAD (50202-A) annual report 2012 Notice of Annual General Meeting For the financial year ended 30 June 2012 NOTICE IS HEREBY GIVEN that the Thirty First Annual General Meeting of the Company will be held at No. 19 Jalan Jurunilai U1/20, Hicom Glenmarie Industrial Park, 40150 Shah Alam, Selangor Darul Ehsan on 18 December 2012 at 10:00 a.m. for the following purposes:AGENDA Ordinary Business 1. To receive the Audited Financial Statements for the financial year ended 30 June 2012 together with (Ordinary the Reports of the Directors and Auditors thereon. Resolution...
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...MODERN DATABASE MANAGEMENT / JfFFREY A. HOFFER . Warehousing Success 426 Data Warehouse Architectures 428 Generic Two-Level Architecture 428 Independent Data Mart Data Warehousing Environment 426 429 C O NTENTS Dependent Data Mart and Operational Data Store Architecture: A Three-Level Approach Logical Data Mart and Real-Time Data Warehouse Architecture 432 Three-Layer Data Architecture 435 Role of the Enterprise Data Model 435 Role of Metadata 436 Some Characteristics of Data Warehouse Data Status Versus Event Data 437 Transient Versus Periodic Data 438 An Example of Transient and Periodic Data 438 Transient Data 438 Periodic Data 439 Other Data VVarehouse Changes 440 The Reconciled Data Layer 441 Characteristics of Data after ETL 441 The ETL Process 442 Extract 442 Cleanse 444 Load and Index 446 Data Transformation 447 Data Transformation Functions 448 Record-Level Functions 448 Field-Level Functions 449 More Complex Transformations 451 Tools to Support Data Reconciliation 451 Data Quality Tools 451 Data Conversion Tools 452 Data Cleansing Tools 452 Selecting Tools 452 The Derived Data Layer 452 Characteristics of Derived Data 452 The Star Schema 453 Fact Tables and Dimension Tables 453 Example Star Schema 454 Surrogate Key 455 Grain of Fact Table 456 Duration of the Database 456 Size of the Fact Table 457 Modeling Date and Time 458 Variations of the Star Schema 458 Multiple Fact Tables 458 Factless Fact Tables...
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