...Enforcement Agencies will use the data to show trends and find possible new way of crime prevention. Tools such as this can make a monumental impact on the futures generation when it comes to crime prevention. For an example: Law Enforcement can look at how many Juveniles have been arrested during the last five years and compare the number to see if the changes that have been made are working. When juveniles enter in criminal behavior it is important that it is addressed immediately. Data that has been collected has shown that overall there is decrease in juvenile arrests in 2008. Decrease in Juvenile Arrests In 2008, law enforcement agencies in the United States made an estimated 2.11 million arrests of persons younger than age 18.* Overall, there were 3% fewer juvenile arrests in 2008 than in 2007 (Puzzanchera, 2009 ). The numbers that are given here come from Law Enforcement agencies that have been collected all across the nation and are not focused on specific area. The data shown that from 2007 to 2008 juveniles arrest have decreased within that reporting year, regardless of the type of crime that was committed. Within the same reporting period of 2008 there was also a 2% decrease in violent crimes that had been committed (Puzzanchera, 2009 ). Drug Offenses and Simple Assaults The data that is show in the Juvenile Justice Bulletin the increase in Drug Offenses to place in had increase in female and juveniles that were younger the 15 years of age. In both of these categories...
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...whole work or part of a work as his own without the author’s permission. Academic dishonestly is seriously penalized at Franklin University. From the Franklin University Academic Bulletin (2016) we get to know that the penalty for this crime is determined based on severity of the incident and the student’s intention. For the first incident the penalty may range from scoring zero to failing grade in the class. The penalty will be decided by the lead faculty members and the course faculty members. And for the second and final incident of academic dishonesty the academic bulletin transcripts, “Any subsequent violation of the Academic Integrity Policy in any other class will result in a failing grade in the class as well as disciplinary dismissal from the University. The Provost will notify the University Registrar to enter the notation “Dismissed for Academic Dishonesty” on the student academic record.” There are few reasons for which I want to avoid plagiarism. Firstly it is against one’s integrity. Using someone else’s academic work or piece of writing without acknowledging him or her is like a theft .I do not want to be rewarded for something which is not earned through hard work and honesty .Secondly ,I believe being a student we should acquire knowledge in a proper manner. If I adopt plagiarism then I will face embarrassment in near future in my career field. Finally I think in educational field this honesty needs to be maintained in order to generate something authentic with...
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...be confined to the regulatory framework in India in regard to forex, debt and credit derivative markets and the regulatory imperatives arising in dealing with these instruments and their future development, particularly in the context of global developments. The financial markets, including derivative markets, in India have been through a reform process over the last decade and a half, witnessed in its growth in terms of size, product profile, nature of participants and the development of market infrastructure across all segments - equity markets, debt markets and forex markets. Derivative markets worldwide have witnessed explosive growth in recent past. According to the BIS Triennial Central Bank Survey of Foreign Exchange and Derivatives Market Activity as of April 2007 was released recently and the OTC derivatives segment, the average daily turnover of interest rate and non-traditional foreign exchange contracts increased by 71 per cent to US $ 2.1 trillion in April 2007 over April 2004, maintaining an annual compound growth of 20 per cent witnessed since 1995. Turnover of foreign exchange options and cross-currency swaps more than doubled to US $ 0.3 trillion per day, thus outpacing the growth in traditional instruments such as spot trades, forwards or plain foreign RBI Monthly Bulletin November 2007 * Keynote address delivered by Smt. Shyamala...
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...INTRODUCTION TO STRUCTURED CABLING Compiled by Sonam Dukda Division of Information Technology Ministry of Communication September 2000 TABLE OF CONTENTS 1 2 INTRODUCTION .......................................................................................................................... 4 NETWORKING ............................................................................................................................. 5 2.1 Objectives ................................................................................................................................ 5 2.2 Choice of Software and Hardware........................................................................................... 5 3 NETWORKING TRENDS ............................................................................................................. 6 4 STANDARDS................................................................................................................................. 6 4.1 International Standards ............................................................................................................ 6 4.2 Industry Standards. .................................................................................................................. 6 4.3 Structured Cabling standards................................................................................................... 6 4.4 Highlights of the EIA/TIA-568A standards.................................................
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...Magoon, L. B, and W. G. Dow, eds., 1994, The petroleum system—from source to trap: AAPG Memoir 60. Chapter 13 H ydrocarbon Traps K evin T. Biddle C harles C. Wielchowsky Exxon Exploration Company Houston, Texas, U.S.A. A bstract Trap identification is a first step in prospect evaluation and an important part of any exploration or assessment program. Future success in exploration will depend increasingly on an improved understanding of how traps are formed and an appreciation of the numerous varieties of trap types that exist We define a trap as any geometric arrangement of rock that permits significant accumulation of hydrocarbons in the subsurface. A trap must include a reservoir rock in which to store hydrocarbons, and a seal or set of seals that impede or stop migration out of the reservoir. Although it is the geometric arrangement of reservoirs and seals that determines if a trap is present, both reservoir and seal analysis should be an integral part of trap evaluation. Traps can be divided into three broad categories: structural traps, stratigraphic traps, and combination traps, which exhibit both structural and stratigraphic elements. We have subdivided structural traps into fold traps, traps associated with faults, traps associated with piercement features, and combination traps that require elements of both faults and folds for effectiveness. Stratigraphic traps can be grouped into primary or depositional traps, traps associated with unconformities ...
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.... What is a “Current Liabilities”? What is a liability? Probable future sacrifices of economic benefits arising from present obligations of an entity to transfer assets or to provide services to other entities in the future as a result of past transactions or events. FASB Statement of Financial Accounting Concepts No. 6, “Elements of Financial Statements” Current liabilities are: Obligations whose liquidation is reasonably expected to require the use of current assets or the creation of other current liabilities. Accounting Research Bulletin No. 43, “Restatement and Revision of Accounting Research Bulletins”. SFAS No.78 indicates that current liabilities should include obligations that are due on demand or that will become due on demand within one year from the balance sheet date. 2. Typical current liabilities Accounts payable, Notes payable, Current maturities of long-term debt, Short-term obligations expected to be refinanced, Dividends Payable, Returnable deposits, Unearned revenues, Sales taxes payable, Income taxes payable, Employee-related Liabilities a. Notes Payables (N/P) Notes Payables are written promises to pay a certain sum of money on a specified future date. Notes payable that arise from cash-borrowing activities are generally of two types: (1) Interest-bearing notes, and (2) Zero-interest-bearing...
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... * Minimalistic views. Good teachers know they must minimize content to the basic building blocks they want to teach. Rather than a display aimed at students who understand the most, the best, or the easiest, the display would be geared to include students who understand the least, the poorest, and the hardest. * Lastly, good teachers make visual displays part of the lesson plan. Displays or decorated bulletin boards are not just to make the room pretty. A good teacher can use one display to help students build many different skills. I personally love this bulletin board for the classroom. Not only is the quote inspirational for the children but it can also be incorporated into Science (the solar system). As a class you can make the rocket out of cardboard and decorate it. Have each student make their own star, NOT giving them pre-made ones. Have a discussion with the class that not all stars are the same just like them! Hang up red rope lights or red colored string for the rocket trail. For some Science inspiration, hang up paper lanterns in front of the bulletin board to make it look like planets. A list of skills needed...
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...March 2012 This Auditing and Assurance Bulletin has been prepared by Auditing and Assurance staff. It has not been issued under the authority of the Auditing and Assurance Standards Board (AASB). This Auditing and Assurance Bulletin is intended to help raise practitioners’ awareness in a timely manner of significant new or emerging issues or other noteworthy circumstances related to engagements addressed by the AASB pronouncements. It is also meant to direct practitioners to relevant requirements, application and other explanatory material in the CICA Handbook – Assurance. auditing and assurance FOR PUBLIC ACCOUNTANTS PERFORMING AUDIT AND REVIEW ENGAGEMENTS BULLETIN Staff contact Chi Ho Ng, CA, CPA(IL), MBA Principal Auditing and Assurance Standards Department 277 Wellington Street West Toronto, ON M5V 3H2 Tel: (416) 204-3443 E-mail: chiho.ng@cica.ca Fax : (416) 204-3408 Auditing Considerations in an Uncertain Economic Environment Uncertainties in the current economic environment There is a possibility that the Canadian economy may weaken in the near term. This has been noted in various sources, including the economic forecast for Canada issued by the Organization for Economic Co-operation and Development. Heightened risks from renewed financial-market turmoil linked to the European sovereign debt crisis and high levels of household indebtedness are eroding consumer confidence. In January 2009, staff of the Auditing and Assurance Standards Board (AASB) issued...
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...SEC Staff Accounting Bulletin: No. 101 – Revenue Recognition in Financial Statements Securities and Exchange Commission 17 CFR Part 211 [Release No. SAB 101] Staff Accounting Bulletin No. 101 Agency: Securities and Exchange Commission Action: Publication of Staff Accounting Bulletin Summary: This staff accounting bulletin summarizes certain of the staff's views in applying generally accepted accounting principles to revenue recognition in financial statements. The staff is providing this guidance due, in part, to the large number of revenue recognition issues that registrants encounter. For example, a March 1999 report entitled Fraudulent Financial Reporting: 1987-1997 An Analysis of U. S. Public Companies, sponsored by the Committee of Sponsoring Organizations (COSO) of the Treadway Commission, indicated that over half of financial reporting frauds in the study involved overstating revenue. Date: December 3, 1999 For Further Information Contact: Richard Rodgers, Scott Taub, or Eric Jacobsen, Professional Accounting Fellows (202/942-4400) or Robert Bayless, Division of Corporation Finance (202/942-2960), Securities and Exchange Commission, 450 Fifth Street, NW, Washington, DC 20549; electronic addresses: RodgersR@sec.gov; TaubS@sec.gov; JacobsenE@sec.gov; BaylessR@sec.gov. Supplementary Information: The statements in the staff accounting bulletins are not rules or interpretations of the Commission, nor are they published as bearing the Commission's official...
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...Acct 325 Legal Plan Services, Inc. The company designs, underwrites, and markets legal services plans, called Memberships. The company sells their plans, in the course of a network of independent contractor sales associates, throughout the United States and in several Canadian provinces. 1. Legal Plan Services offers four types of Intangible product lines: * The Family Plan * Business Owners’ Legal Plan * Law Officers’ Legal Plan * Commercial Driver Legal Plan The clients receive benefits under each plan that covers a certain number of hours of legal assistance. The services are limited; however, members receive legal services at a 25% discount from the law firm’s usual hourly rates. Legal services for domestic cases, bankruptcy, and drug and alcohol related matters are limited under the memberships. 2. Legal Plan Services is mandated to follow statement No. 168, the FASB Accounting Standards Codification and the Hierarchy of Generally Accepted Accounting Principles concepts. The statement is effective for financial statements issued for interim and annual periods ending after September 15, 2009. The objective is to prepare all of their products following the same revenue and expense recognition rules (deferral of revenue and accrual recognition of expenses). An explanation of specific recognition rules follows. * ASC 605-10-05-1 “The Revenue Recognition Topic provides guidance for transaction-specific revenue recognition and certain...
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...standards, Interpretations, and Staff Positions, APB Opinions, AICPA Accounting Research Bulletins and other authoritative pronouncements. The hierarchy is as such: Category A, B, C, and D and Category A is the highest hierarchy. The following hierarchy is used in selecting the principles to be used in the preparation of the financial statements. Category A: FASB Standards, Interpretations and Staff Positions, APB Opinions, AICPA Accounting Research Bulletins. Category B: FASB Technical Bulletins (no longer issued), AICPA Industry Audit and Accounting Guides, AICPA Statements of Position. Category C: FASB Emerging Issues Task Force, AICPA AcSEC Practice Bulletins. Category D: AICPA Accounting Interpretations, FASB Implementation Guides (Q and A), widely recognized and prevalent industry practices. Other authoritative literature is used when accounting transaction occur and are not covered in the documents of the hierarchy. Effective Accounting Information Effective accounting information is vital to the growth and continuance of business. Relevance, reliability, comparability, and consistency are necessary to make accounting information useful for decision-making purposes. Relevance and reliability are the primary qualities. Relevant information has predictive value, feedback value and timeliness. The predictive value helps users predict the outcomes of the past, present and future, and the feedback value helps the user confirm or correct prior expectations. Timeliness...
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...CHAPTER 1 Financial Accounting and Accounting Standards ASSIGNMENT CLASSIFICATION TABLE Topics 1. 2. 3. Subject matter of accounting. Environment of accounting. Role of principles, objectives, standards, and accounting theory. Historical development of accounting standards. Authoritative pronouncements and standards-setting bodies. Questions 1 2, 3, 4 5, 6, 7, 8 Cases 1 3, 4 2, 4 4. 8, 9, 10, 11, 12 5, 17 5. 13, 14, 15, 16, 17, 18, 19, 20, 21, 22 23, 24, 25, 26, 27 28 29 6, 7, 8, 10, 11, 12, 13, 15, 16 6. 7. 8. Role of pressure groups. International accounting. Ethical issues. 9, 18, 19 15 14 1-1 ASSIGNMENT CHARACTERISTICS TABLE Item C1-1 C1-2 C1-3 C1-4 C1-5 C1-6 C1-7 C1-8 C1-9 C1-10 C1-11 C1-12 C1-13 C1-14 C1-15 C1-16 C1-17 C1-18 C1-19 Description Financial accounting. Objectives of financial reporting. Accounting numbers and the environment. Need for accounting standards. AICPA’s role in standards setting. FASB role in standards setting. Government role in standards setting. Meaning of generally accepted accounting principles. Politicalization of standards setting. Models for setting accounting standards. Standards-setting terminology. Accounting organizations and documents issued. Accounting pronouncements. Issues involving standards setting. Securities and Exchange Commission. Standards-setting process. History of standards-setting organizations. Economic Consequences. Standards-setting process, economic consequences. Level of Difficulty...
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...results by using the comparison of two companies chosen as a case study. The McDonald's Corporation is the largest fast food restaurant in the world. McDonald's Corporation statistics base it in over 119 countries and it serves more than 68 million customers daily. The company's revenues are coming not only from its primary products like hamburgers, cheeseburgers, etc., but also from rent, royalties, and fees paid by the franchisees. This report will look at the financial statements of the McDonald's Corporation over the past 3 years starting from 2010 through 2012. The author of the paper will apply financial ratios to analyze company's position and to identify patterns and trends. She will then compare the results of the analysis with one of the biggest competitors of McDonald's - Yum! Brands Inc. and the industrial averages. Yum! Brands Inc. is a US based corporation. It includes famous brands like KFC and Pizza Hut in their chain. Currently Yum! Brands are the largest competitors McDonald's has in the fast-food industry. To compare the two companies financial statements will be taken from Yahoo Finance (2013). Unauthenticated Download Date | 12/14/14 11:28 PM CRIS Bulletin 2014/01 33 REPORT ON THE FINANCIAL EVALUATION: MCDONALD'S CORPORATION AND YUM! BRANDS 1.GRAPHICAL COMPARISON OF GENERAL PERFORMANCE MCDONALDS & YUM! BRANDS To start this paper, the author will first give graphical comparisons of several financial factors, which determine the company's performance...
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...influence of these transfers, especially since 1980. There are a number of factors that have aided this transformation. They include: • The expansion of new markets – foreign exchange and capital markets are linked globally. They operate 24 hours a day with dealings any where in the world possible in real time. Financial deregulation and the floating of the Australian dollar since 1983 intensified the impact of globalisation on the Australian economy. • New technology and the tools of globalisation – the internet, email, mobile phones, media and communication networks have all sped up the process of globalisation. They have increased the spread and speed of knowledge transfer and communication. Australian consumers can buy products from any nation in the world, transfer funds between accounts or purchase shares in any major market. Australian businesses can market their products at a fraction of the cost and be exposed to a global market place of competition. This potentially is the closest we will ever come to the perfect market. • New institutional players – The World Trade Organisation (WTO) has growing authority over national governments, as does the IMF with its restrictions and controls it can impose on nations requiring assistance. Multinational corporations have more economic power than many nations. Hedge funds and financial dealers are able to manipulate financial flows and subsequently exchange rates, leaving nations helpless in their wake. This in turn renders...
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...value for its young energetic target audience. Digital marketing initiative also corresponds to the latest IT and social trends worldwide by ‘digitalising’ marketing initiatives and active social networking with the consumers. Brand is a core competence and ‘everything’ for Mini. Marketing is centered on its brand, not vice versa. An analysis of the Mini’s strategy shows that it is efficient in terms of its branding strategy. Ethical values also play an important role for Mini as well as the other organisations. It is important to pursue them nowadays as it helps to support the communities and the organisations both in the same direction and with dynamic progress. Unauthenticated | 41.234.151.21 Download Date | 5/7/14 12:06 AM CRIS Bulletin 2013/01...
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