...Alpine Village Clinic Cash Budgeting Gian Carlo Soller, Michael Chau, and Johnny Dao Background ● Located next to the primary ski area of Alpine Village ● Specializes in treating injuries from skiing, therefore, it is highly seasonal ● Owned by James Peterson & Amanda Cook ● Clinic has an outside accountant ● Dr. Cook does all the other financing ● Hired a part-time MBA student, Doug Washington ● Wants to purchase a new X-ray Machine Case Study ● Primary lender is First Bank ● Forecasted reduction in bank deposits ● Hence, funds available to make commercial loans ● Asked the clinic for an estimate of borrowing requirements for the first half of 2010. ● Dr. Cook is on vacation and asked Doug to prepare a cash budget ● Doug goes to Tony Sinay's Consulting Firm for help ● And we are more than happy to help! ● After all, we've learned from the best Alpine Village Clinic Billings Forecast Additional Info. on Budget Doug sent info. on volume and collections ● ● The clinic operates 7 days/week ● ● Daily billings: 20%, 20%, 60% collection based on monthly ● Lease payment is made on the 1st of the month Patient volume is more or less constant throughout the month, so the daily billings forecast will be 1/(Number of days in the month) multiplied by the billings forecast for that month Patient payments: early payers pay 30 days after billing, and late payers pay 60 days after billing. Additional Info. Cont. ● 50%...
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...federal state of 26 cantons. Despite periods of political, social and religious unrest, unity prevailed in the Old Swiss Confederacy. However, the French invasion of 1798 was to be a turning point in the country’s history, ushering in the first of several changes in government – the short-lived Helvetic Republic – that would continue until 1848. The birth of modern-day Switzerland was accompanied by the creation of a federal constitution that laid the permanent foundations for national cohesion and the pursuit of the common good, while upholding the country’s cultural and linguistic diversity Much of Switzerland’s landscape is covered by mountains – apparently inhospitable terrain for human habitation. And yet the routes across the Alpine and Jura mountain passes have brought in people and goods since prehistoric times. The Swiss Plateau, which stretches from Lake Geneva in the west to Lake Constance in the east, and includes the Alps, Jura and the River Rhine, was and continues to be the mostly densely populated area of the country. Since the High Middle Ages, various powers had sought to control these mountain passes, as they were part of a network of vital communication routes. However, the inaccessibility of mountain areas made it difficult for...
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...KENYA GENERAL INFORMATION Kenya, officially the Republic of Kenya, is a sovereign state in Africa. Its capital and largest city is Nairobi. Kenya lies on the equator with the Indian Ocean to the south-east, Tanzania to the south, Uganda to the west, South Sudan to the north-west, Ethiopia to the north and Somalia to the north-east. Kenya covers 581,309 km2 (224,445 sq mi) and has a population of about 44 million in July 2012. The country named after Mount Kenya, the second highest mountain in Africa. The country has a warm and humid climate along its Indian Ocean coastline, with wildlife-rich savannah grasslands inland towards the capital. Nairobi has a cool climate that gets colder approaching Mount Kenya, which has three permanently snow-capped peaks. Further inland there is a warm and humid climate around Lake Victoria, and temperate forested and hilly areas in the western region. The northeastern regions along the border with Somalia and Ethiopia are arid and semi-arid areas with near-desert landscapes. Lake Victoria, the world's second largest fresh-water lake and the world's largest tropical lake, is situated to the southwest and is shared with Uganda and Tanzania. Kenya is famous for its safaris and diverse wildlife reserves and national parks such as the East and West Tsavo National Park, the Maasai Mara, Lake Nakuru National Park, and Aberdares National Park. There are several world heritage sites such as Lamu, and world renowned beaches such as Kilifi where international...
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...2014-2015 People’s Guide to HEALTH, WELFARE AND OTHER SERVICES SACRAMENTO COUNTY $ ? Introduction The People’s Guide is a practical self-advocacy information guide and directory on how to get food, income, jobs and training, housing, health and dental care, legal advice, and other important help from local, state and federal programs and community services in Sacramento County. We don’t need to tell you these are hard times! Foreclosures, high unemployment, homelessness on the rise and the city, county, state and federal budgets either eliminating or making deep cuts to most of the programs talked about in this guide. These cuts mean less help for lowincome individuals, families, seniors and homeless people to access the these life-saving programs. It means reduced benefits, fewer workers, tighter eligibility rules, long lines and longer waits. not only is a self-advocacy guide to these programs, but also gives you advice on what you can do if your are treated unfairly or do not receive what you are entitled to by law. The guide is dedicated to helping all people overcome barriers when they are trying to get help. Politicians often use the money for other things than education, health, welfare and social services. But, when the rich get richer and the poor get poorer, the gap has very bad effects on our entire society. You can help close that gap. You do not need to read the entire book; just find the topic in the table of contents. But, remember, that if you are eligible...
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...20 22 26 27 29 31 32 33 34 36 37 39 39 42 46 55 58 61 64 70 75 77 79 81 SUSTAINABLE TOURISM AND ECOTOURISM COMMUNITY BASED ECOTOURISM THE SCALE OF ECOTOURISM MARKET DEMAND 2. DEVELOPMENT ASSISTANCE FROM DONORS AND AID AGENCIES THE RISE OF DEVELOPMENT ASSISTANCE FOR SUSTAINABLE TOURISM PROJECTS OVERVIEW OF TYPES OF DEVELOPMENT INSTITUTIONS AND ASSISTANCE GOALS AND OBJECTIVES OF DEVELOPMENT AGENCIES AND NGOS THE ROLE OF CONSULTANTS THE PROJECT PROCESS: ANALYSIS AND EVALUATION CONCLUSIONS 3. PRIVATE SECTOR ENTREPRENEURS AND DEVELOPERS PROFILE OF ECOTOURISM ENTREPRENEURS SOURCES OF FINANCING AND CAPITAL STRUCTURE GROWTH, PROFITABILITY AND SUSTAINABILITY: THE ABILITY TO HAVE AN IMPACT CONCLUSIONS 4. 5. HYBRID: NGO VENTURE CAPITAL CASE STUDIES A. INTER-AMERICAN DEVELOPMENT BANK, IADB B. US AGENCY FOR INTERNATIONAL DEVELOPMENT, USAID C. WORLD BANK: LESOTHO D. THE EUROPEAN UNION: SWAZILAND E. WORLD BANK IN SWAZILAND F. THE NATURE CONSERVANCY, TNC G. CONSERVATION INTERNATIONAL, CI H. CONSERVATION CORPORATION AFRICA, CC AFRICA I. TURTLE ISLAND J. MAHO BAY K. KRUGER NATIONAL PARK, MALULEKE COMMUNITY AND MATSWANI SAFARIS 6. CONCLUSION -2- 1. Introduction The focus of this paper is on the different roles played by the donor and NGO community on the one had, and private sector entrepreneurs on the other hand, in financing and developing ecotourism. Much has been written about the role of the international development community (which comprises both the bi- and multilateral...
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...Chowdhury Printers and Supply 48/A/ Badda Nagar, B.D.R. Gate No. 1 Pilkhana, Dhaka-1205 ISBN : 978-984-33-6453-1 2 ACKNOWLEDGEMENTS We wish to express our appreciation to the following individuals and organisations, without whose support this research would not be possible to accomplish. Our appreciation goes to the business leaders who provided their valuable time in sharing their views and CSR practices, and for the in-depth discussions on the current situation and ways and means of improving CSR practice in Bangladesh. We were encouraged by the enthusiasm shown by the private sector and their willingness to meet with us and share their experience, often at very short notice. Without the support from these leaders, our study would not have been possible. We would particularly like to thank Mr. Santos Datta Joint Secretary of the Bangladesh Employers Federation, who personally communicated with their listed companies and has briefed them about the research. We would also like to thank the support given by factory workers who were open and willing to share their work experience in those respective companies. We are also grateful to Diakonia who...
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...Dictionary of Travel, Tourism and Hospitality By the same author Britain – Workshop or Service Centre to the World? The British Hotel and Catering Industry The Business of Hotels (with H. Ingram) Europeans on Holiday Higher Education and Research in Tourism in Western Europe Historical Development of Tourism (with A.J. Burkart) Holiday Surveys Examined The Management of Tourism (with A.J. Burkart eds) Managing Tourism (ed.) A Manual of Hotel Reception (with J.R.S. Beavis) Paying Guests Profile of the Hotel and Catering Industry (with D.W. Airey) Tourism and Hospitality in the 21st Century (with A. Lockwood eds) Tourism and Productivity Tourism Council of the South Pacific Corporate Plan Tourism Employment in Wales Tourism: Past, Present and Future (with A.J. Burkart) Trends in Tourism: World Experience and England’s Prospects Trends in World Tourism Understanding Tourism Your Manpower (with J. Denton) Dictionary of Travel, Tourism and Hospitality S. Medlik Third edition OXFORD AMSTERDAM BOSTON LONDON NEW YORK PARIS SAN DIEGO SAN FRANCISCO SINGAPORE SYDNEY TOKYO Butterworth-Heinemann An imprint of Elsevier Science Linacre House, Jordan Hill, Oxford OX2 8DP 200 Wheeler Road, Burlington MA 01803 First published 1993 Reprinted (with amendments) 1994 Second edition 1996 Third edition 2003 Copyright © 1993, 1996, 2003, S. Medlik. All rights reserved The right of S. Medlik to be identified as the author of this work has been asserted...
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...http://www.nckvietnam.com Understanding the Global Spa Industry http://www.nckvietnam.com This page intentionally left blank http://www.nckvietnam.com Understanding the Global Spa Industry: Spa Management Marc Cohen and Gerard Bodeker AMSTERDAM • BOSTON • HEIDELBERG • LONDON • NEWYORK • OXFORD • PARIS • SAN DIEGO • SAN FRANCISCO • SINGAPORE • SYDNEY • TOKYO Butterworth-Heinemann is an imprint of Elsevier http://www.nckvietnam.com Butterworth-Heinemann is an imprint of Elsevier Linacre House, Jordan Hill, Oxford OX2 8DP, UK 30 Corporate Drive, Suite 400, Burlington, MA01803, USA First edition 2008 Copyright © 2008 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 you can submit your request online by visiting the Elsevier web site at http:/ /elsevier.com/locate/permissions, and selecting Obtaining permission to use Elsevier material 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...
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...Министерство образования и науки Республики Казахстан Кокшетауский государственный университет им. Ш. Уалиханова An Outline of British Literature (from tradition to post modernism) Кокшетау 2011 УДК 802.0 – 5:20 ББК 81:432.1-923 № 39 Рекомендовано к печати кафедрой английского языка и МП КГУ им. Ш. Уалиханова, Ученым Советом филологического факультета КГУ им. Ш. Уалиханова, УМС КГУ им. Ш. Уалиханова. Рецензенты: Баяндина С.Ж. доктор филологических наук, профессор, декан филологического факультета КГУ им. Ш. Уалиханова Батаева Ф.А. кандидат филологических наук, доцент кафедры «Переводческое дело» Кокшетауского университета им. А. Мырзахметова Кожанова К.Т. преподаватель английского языка кафедры гуманитарного цикла ИПК и ПРО Акмолинской области An Outline of British Literature from tradition to post modernism (on specialties 050119 – “Foreign Language: Two Foreign Languages”, 050205 – “Foreign Philology” and 050207 – “Translation”): Учебное пособие / Сост. Немченко Н.Ф. – Кокшетау: Типография КГУ им. Ш. Уалиханова, 2010 – 170 с. ISBN 9965-19-350-9 Пособие представляет собой краткие очерки, характеризующие английскую литературу Великобритании, ее основные направления и тенденции. Все известные направления в литературе иллюстрированы примерами жизни и творчества авторов, вошедших в мировую литературу благодаря...
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...Business Plans Handbook Business Plans A COMPILATION OF BUSINESS PLANS DEVELOPED BY INDIVIDUALS NORTH THROUGHOUT AMERICA Handbook VOLUME 16 Lynn M. Pearce, Project Editor Business Plans Handbook, Volume 16 Project Editor: Lynn M. Pearce Product Manager: Jenai Drouillard Product Design: Jennifer Wahi Composition and Electronic Prepress: Evi Seoud Manufacturing: Rita Wimberley Editorial: Erin Braun ª 2010 Gale, 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. This publication is a creative work fully protected by all applicable copyright laws, as well as by misappropriation, trade secret, unfair competition, and other applicable laws. The authors and editors of this work have added value to the underlying factual material herein through one or more of the following: unique and original selection, coordination, expression, arrangement, and classification of the information. For product information and technology assistance, contact us at Gale Customer Support, 1-800-877-4253. For permission to use material...
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...1000 Real GMAT Sentence Correction Questions 1. 1 A “calendar stick” carved centuries ago by the Winnebago tribe may provide the first evidence that the North American Indians have developed advanced full-year calendars basing them on systematic astronomical observation. (A) that the North American Indians have developed advanced full-year calendars basing them (B) of the North American Indians who have developed advanced full-year calendars and based them (C) of the development of advanced full-year calendars by North American Indians, basing them (D) of the North American Indians and their development of advanced full-year calendars based (E) that the North American Indians developed advanced full-year calendars based 2. A 1972 agreement between Canada and the United States reduced the amount of phosphates that municipalities had been allowed to dump into the Great Lakes. (A) reduced the amount of phosphates that municipalities had been allowed to dump (B) reduced the phosphate amount that municipalities had been dumping (C) reduces the phosphate amount municipalities have been allowed to dump (D) reduced the amount of phosphates that municipalities are allowed to dump (E) reduces the amount of phosphates allowed for dumping by municipalities 3. A collection of 38 poems by Phillis Wheatley, a slave, was published in the 1770’s, the first book by a Black woman and it was only the second published by an American woman. (A) it was only the second published by...
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...Final Draft PERSPECTIVE PLAN OF BANGLADESH 2010-2021 ____________________________ MAKING VISION 2021 A REALITY General Economics Division Planning Commission Government of the People’s Republic of Bangladesh April 2012 Contents ABBREVIATIONS ...............................................................................................................................v PREAMBLE of the Perspective Plan (2010-2021) ............................................................................ 1 I. ............................................................................................................... Context of the Perspective Plan .................................................................................................................................................................. 1 II. .......................................................................................... Current state and Development Perspective .................................................................................................................................................................. 1 EXECUTIVE SUMMARY .................................................................................................................... 2 CHAPTER 1: VISION FOR A PROSPEROUS FUTURE........................................................................ 10 1.1 The Vision ..........................................................................................................
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...1 In memory of Skip and Mary Dickinson For Quintin and Griffin And for Louise Dennys, with thanks ‘Most of you, I am sure, remember the tragic circumstances of the death of Geoffrey Clifton at Gilf Kebir, followed later by the disappearance of his wife, Katharine Clifton, which took place during the 1939 desert expedition in search of Zerzura. “I cannot begin this meeting tonight without referring very sympathetically to those tragic occurrences. “The lecture this evening ...” From the minutes of the Geographical Society meeting of November 194-, London I The Villa SHE STANDS UP in the garden where she has been working and looks into the distance. She has sensed a shift in the weather. There is another gust of wind, a buckle of noise in the air, and the tall cypresses sway. She turns and moves uphill towards the house, climbing over a low wall, feeling the first drops of rain on her bare arms. She crosses the loggia and quickly enters the house. In the kitchen she doesn’t pause but goes through it and climbs the stairs which are in darkness and then continues along the long hall, at the end of which is a wedge of light from an open door. She turns into the room which is another garden—this one made up of trees and bowers painted over its walls and ceiling. The man lies on the bed, his body exposed to the breeze, and he turns his head slowly towards her as she enters. Every four days she washes his black body, beginning at the destroyed feet. She wets a washcloth...
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...How To Stop Worrying And Start Living By Dale Carnegie Courtesy: Shahid Riaz Islamabad – Pakistan shahid.riaz@gmail.com http://esnips.com/UserProfileAction.ns?id=ebdaae62-b650-4f30-99a4-376c0a084226 “How To Stop Worrying And Start Living” By Dale Carnegie 2 Contents Sixteen Ways in Which This Book Will Help You Preface - How This Book Was Written-and Why Part One - Fundamental Facts You Should Know About Worry 1 - Live in "Day-tight Compartments" 2 - A Magic Formula for Solving Worry Situations 3 - What Worry May Do to You Part Two - Basic Techniques In Analysing Worry 4 - How to Analyse and Solve Worry Problems 5 - How to Eliminate Fifty Per Cent of Your Business Worries Nine Suggestions on How to Get the Most Out of This Book Part Three - How To Break The Worry Habit Before It Breaks You 6 - How to Crowd Worry out of Your Mind 7 - Don't Let the Beetles Get You Down 8 - A Law That Will Outlaw Many of Your Worries 9 - Co-operate with the Inevitable 10 - Put a "Stop-Loss" Order on Your Worries 11 - Don't Try to Saw Sawdust Part Four - Seven Ways To Cultivate A Mental Attitude That Will Bring You Peace And Happiness 12 - Eight Words that Can Transform Your Life 13 - The High, Cost of Getting Even 14 - If You Do This, You Will Never Worry About Ingratitude 15 - Would You Take a Million Dollars for What You Have? 16 - Find Yourself and Be Yourself: Remember There Is No One Else on Earth Like You 17 - If You Have a Lemon, Make a Lemonade 18 - How to Cure Melancholy in...
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...This text was adapted by The Saylor Foundation under a Creative Commons Attribution-NonCommercial-ShareAlike 3.0 License without attribution as requested by the work’s original creator or licensee. Organization The overarching logic of the book is intuitive—organized around answers to the what, where, why, and how of international business. WHAT? Section one introduces what is international business and who has an interest in it. Students will sift through the globalization debate and understanding the impact of ethics on global businesses. Additionally, students will explore the evolution of international trade from past to present, with a focus on how firms and professionals can better understand today’s complex global business arena by understanding the impact of political and legal factors. The section concludes with a chapter on understanding how cultures are defined and the impact on business interactions and practices with tangible tips for negotiating across cultures. WHERE? Section two develops student knowledge about key facets of the global business environment and the key elements of trade and cooperation between nations and global organizations. Today, with increasing numbers of companies of all sizes operating internationally, no business or country can remain an island. Rather, the interconnections between countries, businesses, and institutions are inextricable. Even how we define the world is changing. No longer classified into simple and neat...
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