...AMERICAN UNIVERSITY IN BULGARIA BUS 352: Managerial Accounting The First Really Bad Exam -- Chapters 5, 6, 10 & 11 September 28, 1999 CODE Score CBonus Final Name KEY !! Phase I (25 Points) – J Co. is considering the purchase of a $30,000 ice cream machine. The net expected pre-tax cash flow from operations is $7,800 per year for ten years. At that time, the machine will have a salvage value of $2,000. J Co. is also considering another investment, a cold storage locker. The locker will cost $45,000, have a useful life of ten years, and have a salvage value of $12,000. Expected pre-tax cash flow from operations for the locker are $12,000 for Years 1 and 2; $14,000 for Years 3 and 4; and $16,500 for Years 5 through 10. J Co. uses straight-line depreciation for tax purposes and pays taxes at a 45% rate. • What rate of interest would you use to assess these investment alternatives? 10% % Any rate would be fine; 10% is used as example here. • Using that rate, what are each investment’s respective net present values? Ice cream machine $ $ 4,873 Locker $ $18,245 BUS352 -- First Really Bad Exam: Fall 1999 Phase I Ice Cream Machine PV PV of After-tax PV of Factor Dep Ben Dep Ben Cashflows Cashflows Total Year Cost $30 000 1,000 -$30 000 0 Investment Sal Value $2 000 0,909 $1 260 $1 145 $4 290 $3 900 $5 045...
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...manufacturing processes. These requires the high quality and reliable control systems. New trends in industrial automation deals with latest control devices and communication protocols to control field devices like control valves and other final control elements. Some of the smart devices or instruments used in automated industry has the ability to control the processes and also communication capabilities without interfacing to other field level control devices like PLC’s. What is Industrial Automation? Industrial automation is the use of various control devices like PC’s/PLC’s/DCS, used to have control on various operations of an industry without significant intervention from humans and to provide automatic control performance. In industries, control strategies use a set of technologies which are implemented to get the desired performance or output, making the automation system most essential for industries. A ut omat ed proc es s in indus t ries Industrial automation involves usage of advanced control strategies like cascade controls, modern control hardware devices as PLC’s,sensors and other instruments for sensing the control variables, signal conditioning equipments to connect the signals to the control devices, drives and other significant final control devices, standalone computing systems, communication systems, alarming and HMI (Human Machine Interface) systems. Need of Automated Industry Manual c ont rol To reduce Periodic or Manual checking In some critical...
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...Entire,final,Week,1,2,3,4,5,6, ,dq,discussion,question,assignment,midterm, ,exam,quiz,Strayer,Latest,New,Project,Keller,Homework,Phoenix,Ashford, ACC 307,Course,Complete,All,Entire,final,Week,1,2,3,4,5,6, ACC 307,dq,discussion,question,assignment,midterm, ,exam,quiz,Strayer,Latest,New,Project,Keller,Homework,Phoenix,Ashford, ACC 344,Course,Complete,All,Entire,final,Week,1,2,3,4,5,6, ACC 344,dq,discussion,question,assignment,midterm, ,exam,quiz,Strayer,Latest,New,Project,Keller,Homework,Phoenix,Ashford, ACC 346,Course,Complete,All,Entire,final,Week,1,2,3,4,5,6, ACC 346,dq,discussion,question,assignment,midterm, ,exam,quiz,Strayer,Latest,New,Project,Keller,Homework,Phoenix,Ashford, ACC 403,Course,Complete,All,Entire,final,Week,1,2,3,4,5,6, ACC 403,dq,discussion,question,assignment,midterm, ,exam,quiz,Strayer,Latest,New,Project,Keller,Homework,Phoenix,Ashford, ACC 504,Course,Complete,All,Entire,final,Week,1,2,3,4,5,6, ACC 504,dq,discussion,question,assignment,midterm, ,exam,quiz,Strayer,Latest,New,Project,Keller,Homework,Phoenix,Ashford, ACC 560,Course,Complete,All,Entire,final,Week,1,2,3,4,5,6, ACC 560,dq,discussion,question,assignment,midterm, ,exam,quiz,Strayer,Latest,New,Project,Keller,Homework,Phoenix,Ashford, ACC 561,Course,Complete,All,Entire,final,Week,1,2,3,4,5,6, ACC 561,dq,discussion,question,assignment,midterm, ,exam,quiz,Strayer,Latest,New,Project,Keller,Homework,Phoenix,Ashford, ACC 565,Course,Complete,All,Entire,final,Week,1...
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...ELECTRICAL & COMPUTER FACULTY OF ENGINEERING VACATION INTERNSHIP REPORT Name of Student: ____Hou Liwen ___ Matric No. _A0105595B __ Course/Year/Training Period: ___Electrical Engineering/2014/12/5-1/8 Student’s Email Address: __A0105595@NUS.EDU.SG Name of Mentor: __Chen Zhi Ning_____ Name of Company: __Surbana Technologies Pte Ltd _____ ______ 1 Vacation Internship Report 2 AT Surbana Technologies Pte. Ltd. Reporting Period: 23/06/2014-01/08/2014 Submitted by: Hou Liwen A0105595B Dept/Year of Studies Department of Electrical and Computer Engineering The National University of Singapore 2014 2 TABLE OF CONTENTS Page ACKNOWLEDGMENTS I INTRODUCTION II THE TRAINING ASSIGNMENTS III CONCLUSION Student Feedback form Student Log Sheet VIP Report Clearance Form 4 5 6 23 24 26 27 3 ACKNOWLEDGMENTS The vacation internship program is a golden opportunity for learning and self-development. I consider myself very lucky and honored to have such a wonderful opportunity to be an intern at Surbana Technologies Pte. Ltd and have so many helpful knowledgeable people lead me through in completion of my internship program. I wish to express my indebted gratitude and special thanks to Mr Louis Tay who in spite of being extraordinarily busy with his duties, took time out to hear, guide and keep me on the correct path and allowing me to carry out my internship at his esteemed organization. I do not know where I would be without him. I also...
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...Acknowledgment The completion of any project brings with it a sense of satisfaction, but it is never complete without thanking those people who made it possible and whose constant support has crowned our efforts with success. One cannot even imagine the power of the force that guides us all and neither can we succeed without acknowledging it. I would also like to express gratitude to our guide Mr. Jenish Jariwala, Dept. of Electronics and Communication for encouraging and inspiring us to carry out the project in the department lab. I would also like to thank Mrs. Hiral Patel, Head of Electronics and Communication for expert guidance, encouragement and valuable suggestions at every step. We also would like to thank all the staff members of E&C dept. for providing us with the required facilities and support towards the completion of the project. We are extremely happy to acknowledge and express our sincere gratitude to our parents for their constant support and encouragement and last but not the least friends and well-wishers for their help and cooperation and solutions to problems during the course of the project. Prepared By: Kothiya Jaydeep A. Bhamani Karim M. Patel Animesh H. Merchant Sarthi J. Abstract Now a day there is a huge rush in the toll plazas in order to pay the toll tax. Therefore in order to reduce the traffic jam and to save time & also to reduce the money loss of 300 cores / year. We have designed project for the automation in toll tax payment using...
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...Fourth Edition, last update November 01, 2007 2 Lessons In Electric Circuits, Volume IV – Digital By Tony R. Kuphaldt Fourth Edition, last update November 01, 2007 i c 2000-2010, Tony R. Kuphaldt This book is published under the terms and conditions of the Design Science License. These terms and conditions allow for free copying, distribution, and/or modification of this document by the general public. The full Design Science License text is included in the last chapter. As an open and collaboratively developed text, this book is distributed in the hope that it will be useful, but WITHOUT ANY WARRANTY; without even the implied warranty of MERCHANTABILITY or FITNESS FOR A PARTICULAR PURPOSE. See the Design Science License for more details. Available in its entirety as part of the Open Book Project collection at: www.ibiblio.org/obp/electricCircuits PRINTING HISTORY • First Edition: Printed in June of 2000. Plain-ASCII illustrations for universal computer readability. • Second Edition: Printed in September of 2000. Illustrations reworked in standard graphic (eps and jpeg) format. Source files translated to Texinfo format for easy online and printed publication. • Third Edition: Printed in February 2001. Source files translated to SubML format. SubML is a simple markup language designed to easily convert to other markups like A LTEX, HTML, or DocBook using nothing but search-and-replace substitutions. • Fourth Edition: Printed in March 2002. Additions...
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...Fall 2012 Final Examination Schedule Exam Section(s) Day Date Start Finish Location 1 ACTSC 221 ACTSC 231 ACTSC 232 ACTSC 331 ACTSC 371 ACTSC 372 ACTSC 431 ACTSC 432 ACTSC 445 ACTSC 446 ACTSC 463 ACTSC 471 ACTSC 831 ACTSC 832 ACTSC 845 ACTSC 846 ACTSC 863 AFM 101 AFM 123 AFM 131 AFM 204 AFM 273 AFM 291 AFM 333 AFM 371 AFM 372 AFM 391 AFM 401 AFM 415 AFM 451 AFM 461 AFM 471 AFM 472 AFM 476 AFM 481 001 001,002 001 001 001 001 001 001 001 001 001 001,002 001 001 001 001 001 001 to 006 001 001 to 006 001 001 to 005 001 to 006 001 to 003 001,002 001 001 to 003 001 to 004 001 001 to 003 001 to 004 001 to 003 001 to 003 001,002 001 to 003 Tuesday Friday Friday Friday Thursday Saturday Saturday Thursday Tuesday Thursday Friday Saturday Saturday Thursday Tuesday Thursday Friday Monday Monday Thursday Friday Thursday Tuesday Tuesday Monday Monday Tuesday Thursday Friday Friday Monday Saturday Monday Saturday Thursday December 11, 2012 December 14, 2012 December 7, 2012 December 7, 2012 December 13, 2012 December 15, 2012 December 8, 2012 December 6, 2012 December 11, 2012 December 13, 2012 December 7, 2012 December 15, 2012 December 8, 2012 December 6, 2012 December 11, 2012 December 13, 2012 December 7, 2012 December 17, 2012 December 17, 2012 December 13, 2012 December 7, 2012 December 13, 2012 December 11, 2012 December 11, 2012 December 17, 2012 December 17, 2012 December 11, 2012 December 6, 2012 December 14, 2012 December 7, 2012 December 10, 2012 December 15, 2012...
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...11 Issues Chapter of Reporting, Disclosure and Financial Analysis Questions for Review and Discussion 1. The two main adjustment are likely to be the addition of capital assets and longterm obligations. 2. The main adjustments are likely to be: the addition of depreciation expense and gains or losses from the sale of capital assets and the deletion of amounts spent to acquire capital assets and the proceeds from the sale of capital assets the deletion of long-term debt proceeds and amounts spent to repay long-term debts and the addition of any gain or loss on the retirement of debt and the amortization of any debt premium or discount. 3. The key criterion is financial accountability the primary government either appoints a voting majority of the units governing body or a majority of the units governing body is composed of primary government officials and the primary government is able to impose its will upon the potential component unit or there is the potential for the organization to provide specific financial benefits to, or impose specific financial burdens on, the primary government. 4. Discrete presentation is when one or more component units are reported in separate columns, in addition to those pertaining to the primary government. Blending is when the component units transactions and balances are reported as if they were part of the primary government that is, the component units funds are accounted for just as they were funds of the primary government. Blending is...
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...UNDERGRADUATE CURRICULA AND FACULTY 2007 – 2011 Proposed 2009 – 2013 2 Requirements for the BBA degree: Foundation Courses 40-41 Credits Core Courses 45 Credits Departmental Requirement 24 Credits Minor 15 Credits Total variable requirement for Graduation 124-125 Credits Foundation Courses Communication Skills ENG 101 ENG 102 ENG 105* ENG 106 ENG 202 Listening and Speaking Skills English Reading Skills Business English Advanced English Skills Introduction to English Literature 40-41 Credits 9 3 3 3 3 3 * Prerequisite ENG 101 & 102 Note: students not exempted from ENG 101 and ENG 102 will have to take ENG 101, ENG 102 and ENG 105. Note: students exempted from ENG 101 and ENG 102 will have to take ENG 105, ENG 106, ENG 202 Computer Skills CIS 101* CSC 101** Fundamentals of Computer System Introduction to Computer Science 3 3 3 * For students without basic knowledge of computer **For students with basic knowledge of computer & mandatory for students with Major in subjects offered from the SECS Numeracy MAT 100* MAT 210* Basic University Mathematics 1 Basic University Mathematics 2 6 3 3 3 *MAT 100 and MAT 210 mandatory for SLAS majors(English, Media & Communication, Anthropology) other than Sociology MAT 101* MAT 211* MAT 102* MAT 212* Intermediate University Mathematics II Probability and Statistics Introduction to Linear Algebra & Calculus Probability & Statistics for Sc. & Engr. 3 3 3 3 **MAT 101and MAT 211 mandatory for...
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...Accounting Irregularity Analysis for Groupon Steven Simpson ACCT 310-V2WW Professor Margaret Callender February 15, 2014 Issues Groupon (GRPN) is an internet based company that was founded in 2008. Groupon acquires new customers via advertising and word of mouth through sites such as Facebook and Twitter, and then Groupon has the new customers sign up to receive daily coupon offers from local merchants through their email. Groupon then sells coupons for steeply discounted local merchant offerings directly to customers interested in the daily deals and receives a percentage of the coupon’s value from the merchant (Roos, 2014, pp. 1-2). Groupon seemed to take the internet world by storm and by Q1 of 2011 it had an impressive $644.7 million in revenues, which almost equaled the entire revenue for 2010 (Edwards, 2011). On June 2, 2011, Groupon, Inc. took its first step toward becoming a public company by filing a Form S-1 Registration Statement Under The Securities Act of 1933 with the Securities and Exchange Commission (Groupon, Inc., 2011). When reviewing the Form S-1, the SEC found several accounting irregularities that it questioned. One of the accounting irregularities was Groupon’s reporting an internally used measure of profitability that it calls the Adjusted Consolidated Segment Operating Income, a term abbreviated to adjusted CSOI (Weil, 2011). The adjusted CSOI took the operating income and added online marketing expenses, stock-based compensation, and...
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...lAfrican Journal of Business Management Vol. 4(12), pp. 2402-2408, 18 September, 2010 Available online at http://www.academicjournals.org/AJBM ISSN 1993-8233 ©2010 Academic Journals Full Length Research Paper Determinants of consumer retention in cellular industry of Pakistan Jawaria Fatima Ali1, Imran Ali1,2*, Kashif ur Rehman2, Ayse Kucuk Yilmaz3, Nadeem Safwan4 and Hasan Afzal5 1 Department of Management Sciences, COMSATS Institute of Information Technology, Lahore Pakistan. 2 IQRA University Islamabad, Pakistan. 3 Department of Aviation Management, School of Civil Aviation, Anadolu University, Eskisehir, Turkey. 4 FUIEMS, Foundation University Islamabad, Pakistan. 5 Independent Researcher, Hong Kong. Accepted 9 June, 2010 Cellular industry of Pakistan has grown many folds in recent years. Many new entrants have also joined the market to reap the potentials of this growing industry. This situation has originated a hyper competition among major cellular service providers in Pakistan. Companies are working hard to introduce more innovative and eye-catching products to attract customers. The companies with large consumer base are striving to reduce their switching costs. However the main concerns of the cellular service providers is to retain the existing customers. This research is designed to find out the determinants of consumer retention in cellular industry of Pakistan. This is an exploratory study based on primary data which was collected from University students...
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...Installation, Operation and Maintenance Manual VLT® 6000 Series Adjustable Frequency Drive 12/01 Revision K 23-6108-00 Safety Guidelines ! DANGER 1. Rotating shafts and electrical equipment can be hazardous. Therefore, it is strongly recommended that all electrical work conform to National Electrical Code (NEC) and all local regulations. Installation, start-up and maintenance should be performed only by qualified personnel. Factory recommended procedures, included in this manual, should be followed. Always disconnect electrical power before working on the unit. 2. 3. 4. Warnings Against Unintended Start 1. Although shaft couplings or belt drives are generally not furnished by the manufacturer, rotating shafts, couplings and belts must be protected with securely mounted metal guards that are of sufficient thickness to provide protection against flying particles such as keys, bolts and coupling parts. Even when the motor is stopped, it should be considered “alive” as long as its controller is energized. Automatic circuits may start the motor at any time. Keep hands away from the output shaft until the motor has completely stopped and power is disconnected from the controller. Motor control equipment and electronic controls are connected to hazardous line voltages. When servicing drives and electronic controls, there will be exposed components at or above line potential. Extreme care should be taken to protect against shock. Stand on an insulating pad and make it a habit...
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...code of federal regulations reprint Department of Justice 28 CFR Part 36 Revised as of July 1, 1994 Nondiscrimination on the Basis of Disability by Public Accommodations and in Commercial Facilities Excerpt from 28 CFR Part 36: ADA Standards for Accessible Design Pt. 36, App. A 28 CFR Ch. I (7-1-94 Edition) APPENDIX A TO PART 36 -- STANDARDS FOR ACCESSIBLE DESIGN ADA ACCESSIBILITY GUIDELINES FOR BUILDINGS AND FACILITIES TABLE OF CONTENTS 1. PURPOSE ....................................................................................... 1 2. GENERAL ....................................................................................... 1 2.1 Provisions for Adults ............................................................................................. 1 2.2* Equivalent Facilitation. ....................................................................................... 1 3. MISCELLANEOUS INSTRUCTIONS AND DEFINITIONS ..................... 1 3.1 3.2 3.3 3.4 3.5 Graphic Conventions ............................................................................................. Dimensional Tolerances ........................................................................................ Notes ...................................................................................................................... General Terminology ............................................................................................. Definitions .............
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...Annual Report 2012 – 13 Published by Public Transport Victoria, 750 Collins Street, Docklands VIC 3008. ptv.vic.gov.au © Public Transport Victoria 2013 This publication is copyright. No part may be reproduced by any process except in accordance with the Provisions of the Copyright Act 1968. Authorised by Public Transport Victoria, 750 Collins Street, Docklands VIC 3008. ISSN 2202-8315 (Online) Print managed by Finsbury Green, Level 9, 124 Exhibition Street, Melbourne VIC 3000. This document is available in an accessible format at ptv.vic.gov.au. Printed on environmentally friendly paper. PTVH0291/13 Leading our public transport network – for all Victorians today and tomorrow. Contents Transmittal letter Abbreviations Chair and Chief Executive’s foreword 2 3 4 1 Structure and governance Organisational structure Public Transport Victoria Board Chief Finance Officer’s Statement 5 8 9 12 2 Highlights and Performance Report Highlights PTV Performance Report 15 16 22 3 4 Financial statements Appendices 31 99 1 Public Transport Victoria Annual Report 2012 – 13 2012 – 13 Annual Report transmittal letter 11 September 2013 The Hon. Terry Mulder MP Minister for Public Transport 121 Exhibition Street Melbourne VIC 3000 Dear Minister Annual Report 2012 – 13 In accordance with provisions of the Financial Management Act 1994, I am pleased to present the Public Transport Victoria Annual Report for the year ended 30 June 2013. Yours sincerely Ian Dobbs Chair and Chief Executive...
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...Automated Attendance Tracking System A card reader is an automated system that collects class attendance by students swiping their DeVry ID cards for every scheduled lecture and lab session. The card readers are conveniently located in each classroom and lab. Additional individual instructor policies for determining tardiness and absence are outlined in course syllabi. Remember to swipe your card for every class you attend. Many students have shown absences (especially in labs) for classes that they have been attending because they have forgotten to swipe. Please remember to swipe your card for lecture and lab attendance. If you forget to swipe your card, you may request that your instructor submit an 'Attendance Revision Form' to update your attendance. Check with your instructors (or course syllabus) to find out whether or not their attendance recording policy will allow for modifications after the class session has been conducted. Please do not get into the habit of swiping more than one card. It is in your own best interest to be the one in control of your ID card and your attendance record. Swiping your classmates' cards can be considered a violation of Article III of the student code of conduct and is subject to the disciplinary actions outlined in Article V of the Student Handbook. Students are not allowed to use an instructor's ID code or card to record attendance for a class. This is for your protection. If the instructor is running late, please wait for the instructor...
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