...THE UNIFORM TEXAS CPA EXAMINATION: REQUIREMENTS AND PROCESS Prepared for Dr. Newman by Stefanie Chen October 19, 2015 CONTENTS EXECUTIVE SUMMARY……………………………………………………………………..ii INTRODUCTION…………………………………………………………………………........1 REQUIREMENTS TO APPLY FOR AND SIT FOR THE TEXAS CPA EXAM…….............1 Moral character………………………………………………………………………….1 Degrees&150 hours…………………………………………………………………......2 Accounting, business, and ethics courses…………………………………………….....2 FOUR SECTIONS AND TEST STRUCTURES………………………………………….........5 Coverage and structure………………………………………………………………….5 THE RULES, TESTING WINDOWS, AND SITES……………………………………...........6 Rules…………………………………………………………………………………….6 Testing window………………………………………………………………………….6 Testing center……………………………………………………………………………6 PREPARE FOR AND TAKE THE UNIFORM CPA Exam…………………………………….7 Courses and options……………………………………………………………………...8 Taking the Uniform CPA Exam under rules…………………………………………….9 Receiving scores…………………………………………………………………………9 ADDITIONAL REQUIREMENT FOR TEXAS CPA…………………………………...........10 Submit a licensure application…………………………………………………………10 Ethics exam……………………………………………………………………………..10 Work experience in Texas……………………………………………………………...10 BENEFITS TO BECOME A TEXAS CPA…………………………………………………..11 CONCLUSIONS……………………………………………………………………………….11 WORKS CITED…………………………………………………………………………….....11 EXHIBITS AND NOTES……………………………………………………………………...12 APPENDIXES…………………………………………………………………………………17 Appendix 1-Application of Intent…………………………………………………...
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...Terms of Use. Exhibit 10.25 TRADEMARKS LICENSE AGREEMENT This Trademarks License Agreement ("Agreement") is entered into in Houston, Texas, U.S.A., effective as of the 14th day of August, 2002 ("the Effective Date"), by and between DWANGO Company, Ltd., ("DWANGO"), a Japanese Corporation with a principal place of business at Suitengu Hokushin Bldg., 1-39-5, Nihonbashi-Kakigara-cho, Chuo-ku, Tokyo, Japan 103-0014 and Dwango North America, Inc("DNA"), a Texas corporation with a principal place of business at 222 Vanderpool Lane, Houston, Texas. RECITALS WHEREAS, DWANGO owns and uses certain trademarks as defined below (the "Trademarks"); WHEREAS, DWANGO and DNA wish to amend and replace the Original License Agreement in its entirety with this Agreement and a technology agreement being entered into simultaneously herewith; WHEREAS DNA desires a license of the Licensed Property to use the Licensed Property for applications developed or to be developed by or for Dwango and/or in order to develop new applications of the Licensed Property for Wireless Technology, for use within the United States of America, Canada and Mexico (collectively, the "Territory"); WHEREAS, DNA desires to use the Trademarks in connection with the promotion, marketing and delivery of the Licensed Property, the DWANGO 1 Related Technology and DNA Developed Technology within the Territory; and WHEREAS, DWANGO is willing to permit such use of the Trademarks under the terms and conditions set forth in this Agreement;...
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...steam from the ancient traditions of charity, philanthropy, and voluntarism (Worth, 2012, p. 19). Charity can be defined as giving intended to meet current individual human needs or to alleviate current human suffering (Worth, 2012, p. 20). Volunteerism is defined as a very active process that requires active involvement with either the beneficiaries directly or an organization or group that serves a specific population in need (Worth, 2012, p. 20, 21). Virtually all cultures and religion include some emphasis on the importance of service to others, which includes giving or voluntary action (Worth, 2012, p. 19). The Bible teaches us, “Then the righteous will answer him, Lord, when did we see you hungry and feed you, or thirsty and give you something to drink? When did we see you a stranger and invite you in or needing clothes and clothe you? When did we see you sick or in prison and go to visit you? The King will reply, truly I tell you, whatever you did for one of the least of these brothers and sisters of mine, you did for me” (Matthew 25:31-46, NIV). This paper will examine the importance of a Christian worldview as it relates to nonprofit organizations. It will also evaluate and assess various nonprofit organizations. Section 1 When managing a nonprofit organization, it’s extremely important to have a Christian worldview. A worldview can be defined as the framework from which we view reality and make sense of life and the world, it is the sum total of our...
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...information in “2000” (Peter & Donnelly, 2011, p. 533) and available company information found in 2013. The major aspects of the plan include a revised marketing mix, which will reposition to a newly defined specific demographic. This spicy niche market and new targets will utilize new and old social technology, along with strategic marketing and brand identification enhancement. Major marketing opportunities reside in extending brand recognition by promoting an updated image design and investment in based on a customer-centric approach, within a “push pull framework” (Peter & Donnelly, 2011 pp. 12-125). The rudiments of this marketing plan are, supported by stable accounting practices and a strong business plan. The marketing mix will concentrate on “post hoc segmentation” (Peter & Donnelly, 2011, p. 68). This plan also includes tracking company sales via the website and questionnaires placed in orders. This will enable capitalization on the improved state of the economy and those with disposable income because of “psychographic segmentation” (Peter & Donnelly, 2011 p. 69). Introduction Located in Moscow, ID Cowgirl Chocolates, licensed as a “private company under candy/nut store retailer” (Manta, 2013, para. 2) The product review shows the company suffers of an ill-defined customer and brand recognition. Current estimates show this company has annual revenue of “$500, 000” and an estimated employment of one to four individuals” (Manta, 2013, para. 2) although seems unrealistic...
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...JOURNAL OF BUSINESS LOGISTICS, Vol.22, No. 2, 2001 1 DEFINING SUPPLY CHAIN MANAGEMENT by John T. Mentzer The University of Tennessee William DeWitt The University of Maryland James S. Keebler St. Cloud State University Soonhong Min Georgia Southern University Nancy W. Nix Texas Christian University Carlo D. Smith The University of San Diego and Zach G. Zacharia Texas Christian University “Management is on the verge of a major breakthrough in understanding how industrial company success depends on the interactions between the flows of information, materials, money, manpower, and capital equipment. The way these five flow systems interlock to amplify one another and to cause change and fluctuation will form the basis for anticipating the effects of decisions, policies, organizational forms, and investment choices.” (Forrester 1958, p. 37) Forrester introduced a theory of distribution management that recognized the integrated nature of organizational relationships. Because organizations are so intertwined, he argued that system dynamics can influence the performance of functions such as research, engineering, sales, and promotion. 2 MENTZER, DeWITT, KEEBLER, MIN, NIX, SMITH, AND ZACHARIA He illustrated this phenomena utilizing a computer simulation of order information flow and its influence on production and distribution performance for each supply chain member, as well as the entire supply chain system. More recent replications of this phenomenon include the “Beer...
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...MBA 6070X – Ethics & Law Essay 2 February 2015 Enron - Ethics & Law Essay Introduction: Enron Corporation was an American energy company based in Houston, Texas. Before its bankruptcy in late 2001, Enron employed approximately 22,000 employees and was one of the largest electricity, natural gas, paper, and communication companies, with overall revenues of nearly $101 billion in 2000. The company developed, built and operated power plants and pipelines while dealing with rules of law and various infrastructures worldwide. In just 15 years, Enron grew into one of America’s largest companies and leading magazine “Fortune†named Enron “America’s Most Innovative Company†for six consecutive years. Enron divided its business into three main areas: (I) Enron Wholesale, (II) Enron Energy Service, and (III) Enron’s Global Asset. Enron wasn’t focusing to specific industry strategies. Rather, it has an overall strategy that calls for creating an environment and culture of creativity and idea generation. “Enron is a laboratory of innovation. Enron’s entrepreneurial approach calls for new insights, new ways of looking at problems and opportunities. Enron has an exceptional ability to leverage its intellectual capital. Individuals are empowered to do what they think is best. Enron’s philosophy is not to stand in the way of our employees. This environment spurs the innovation that enables Enron to revolutionize traditional energy markets and successfully enter...
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...MBA 6070X – Ethics & Law Essay 2 February 2015 Enron - Ethics & Law Essay Introduction: Enron Corporation was an American energy company based in Houston, Texas. Before its bankruptcy in late 2001, Enron employed approximately 22,000 employees and was one of the largest electricity, natural gas, paper, and communication companies, with overall revenues of nearly $101 billion in 2000. The company developed, built and operated power plants and pipelines while dealing with rules of law and various infrastructures worldwide. In just 15 years, Enron grew into one of America’s largest companies and leading magazine “Fortune†named Enron “America’s Most Innovative Company†for six consecutive years. Enron divided its business into three main areas: (I) Enron Wholesale, (II) Enron Energy Service, and (III) Enron’s Global Asset. Enron wasn’t focusing to specific industry strategies. Rather, it has an overall strategy that calls for creating an environment and culture of creativity and idea generation. “Enron is a laboratory of innovation. Enron’s entrepreneurial approach calls for new insights, new ways of looking at problems and opportunities. Enron has an exceptional ability to leverage its intellectual capital. Individuals are empowered to do what they think is best. Enron’s philosophy is not to stand in the way of our employees. This environment spurs the innovation that enables Enron to revolutionize traditional energy markets and successfully enter...
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...Strategic Thinking Many city departments in other states have faced similar issues as the Houston Public Library. The Houston Public Library can benchmark those companies that have demonstrated strategic thinking to resolve parallel issues. Strategic thinking is the approach in which group in an organization think about, access, view, and creates the future for themselves and their associates. It is more than responding to day-to-day as well as long-term problems, opportunities, and new realities; it is creating tomorrow. Strategic thinking is not reactive, but proactive. It focuses on how to create a better future by being proactive and adding value to society-through the accomplishment of high payoff results. Strategic thinking always involves change, and often, profound personal change. It is a change in ones mindset. Strategic thinking is imagining the results one wants to achieve in the future and creating an ideal future by defining and achieving results that adds values to the company. The Houston Public Library can also review how the Houston Zoo went from a city department to a private foundation. Strategy, in business, is the combination of foresight, planning, and decision-making that prepares an enterprise to achieve long-term goals and manage the consequences of contemporary decisions. When creating a strategy the firm needs to decide on both short-term and long-term objectives. The qualities of effective short-term objectives are measurable, priorities, and must...
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...improve its PFCC care will be discussed. The analysis of how business practices and regulatory requirements impact patient family centered care. A strategy will be created that includes goals and an operational plan to increase PFCC of the organization by improving one of the gaps that’s identified. I will discuss financial implications that this strategy may have on the organization. I will identify potential members for the multidisciplinary team who could assist in improving the identified gap. I will discuss the purpose and scope of the team to include the member’s roles, and importance of diversity within the team. The team will focus in a meaningful way using self-assessment, and awareness of self-reflective techniques. I will use PDAC to monitor whether the strategy was effective in increasing patient and family centered care. Self-Assessment Tool The PFCC tool was used to evaluate Medical Center Health System (MCHS) see attached. Setting Description Medical Center Hospital System (MCHS) is an acute care, not for profit regional 402 bed Level II Trauma Center, located in West Texas of the Permian Basin. It serves a 130,000 community along with the surrounding 17 counties. It is the most comprehensive healthcare provider in the area. Founded over 65 years ago, it has grown from one facility into a family of healthcare provider’s delivering a broad range of advanced medical services to the people of West Texas. The hospital serves these communities with a high level...
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...Number: 011-0371 Title: Managing Global Food Supply Chain Risks: A Scenario Planning Perspective A. Deep Business School, Loughborough University Loughborough LE11 3TU, UK Email: a.deep@lboro.ac.uk || Phone: +44.1509 223176 S. Dani Business School, Loughborough University Loughborough LE11 3TU, UK Email: s.dani@lboro.ac.uk || Phone: +44.1509228830 POMS 20th Annual Conference Orlando, Florida U.S.A. May 1 to May 4, 2009 Introduction Food is a fundamental requisite for human existence. An agrarian society shows the simplistic form of existence where agriculture forms the core of the society and is the prime means of support and sustenance. That, however, no longer remains the foundation of most of today’s developed economies where food chains are increasingly becoming complex and multi tiered. The chains start with agriculture and ends ultimately, with household consumption. But the numbers of entities between these ends encompass geographical, economic, political and social extremes. This compounded over uncertainty occurring from natural disasters, climate changes, epidemics and terrorist threats place the food supply chain in a particularly vulnerable position. The recent Chinese milk scare which left thousands of Chinese babies ill after consuming melamine tainted milk powder produced by the Chinese Sanlu Group required urgent action by New Zealand, United States and the European Union to issue product warnings to contain the spread of melamine related kidney failure...
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...MarkeT & prices under Texas eLecTric dereguLaTion ERCOT THE GRID OPERATOR, POWER MARKET & PRICES UNDER TEXAS ELECTRIC DEREGULATION THE STORY OF FEBRUARY 2011 A SPECIAL RESEARCH PROJECT BY THE STEERING COMMITTEE OF CITIES SERVED BY ONCOR & THE TEXAS COALITION FOR AFFORDABLE POWER The sTory of ercoT AMARILLO LUBBOCK PLANO FORT WORTH ABILENE MIDLAND/ODESSA WACO DALLAS ALPINE AUSTIN HOUSTON SAN ANTONIO CORPUS CHRISTI LAREDO THE ERCOT REGION The grid operaTor, power MarkeT & prices under Texas eLecTric dereguLaTion THE STORY OF ERCOT ABOUT THIS REPORT The Electric Reliability Council of Texas, also known as ERCOT, is the non-profit corporation that oversees the Texas power grid. The organization also has responsibility for settling transactions in the state’s wholesale spot market for electricity. But the term “ERCOT” also is used loosely in other ways. For instance, the term can describe the geographical footprint for retail electric deregulation in Texas. It is also sometimes used to describe the state’s wholesale energy market. This report touches upon policy questions relating to all these conceptualizations of ERCOT: as an organization, as an energy market, and as the area of Texas with competitive electric suppliers. To distinguish between these meanings, the term “ERCOT” will be used whenever practicable to refer to the organization, “the ERCOT region” will be used to refer to deregulated areas of the state, and “ERCOT market” will...
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...literature review observes the views of organizational design and business ethics as they relate to one another in business. The first portion of this paper defines organizational design and business ethics to establish their importance and also examines managerial ethics and corporate social responsibility, sources of ethical principles. The second portion pursues to explain the relationship between business ethics and organizational design and how managers shape ethics through use of value-based leadership and formal structure systems. The third portion pursues to review the importance of ethics to organizational design and the structures that support or enforce ethical behavior in organizations. The fourth portion links literature reviewed and published over the past few years together based on their reference to ethics and organizational design. The literatures are linked together based on commonalities found in the opinions of the authors relating to a spiritual perspective, ethics and corporate structure, organizational and ethical theories, and ethical strategy. Last but not least, the review concludes with a summary of the important role that ethics plays in the organizational design and structure of a business and how it applies to members of management. Keywords: business ethics, organizational design, corporate social responsibility Outline INTRODUCTION I. Organizational Design/Business Ethics A. This will be a review of the relationship between different...
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...Easton University of Notre Dame Mary Lea McAnally Texas A&M University Gregory A. Sommers Southern Methodist University Xiao-Jun Zhang University of California, Berkeley Cambridge Business Publishers To my daughters, Joanne and Stacey —PDE To my husband Brittan, and my children Loic, Maclean, Quinn and Kay —MLM To my wife Susan, and my children Christian, Peter and Philip —GAS To my wife Sharon, my daughter Jasmine, and my parents 滕惠清 and 张祥林 —XZ Financial Statement Analysis & Valuation, Fourth Edition, by Peter D. Easton, Mary Lea McAnally, Gregory A. Sommers, and Xiao-Jun Zhang. COPYRIGHT © 2015 by Cambridge Business Publishers, LLC. Published by Cambridge Business Publishers, LLC. Exclusive rights by Cambridge Business Publishers, LLC for manufacture and export. ALL RIGHTS RESERVED. No part of this publication may be reproduced, distributed, or stored in a database or retrieval system in any form or by any means, without prior written consent of Cambridge Business Publishers, LLC, including, but not limited to, in any network or other electronic storage or transmission, or broadcast for distance learning. Student Edition ISBN 978-1-61853-104-9 Bookstores & Faculty: to order this book, call 800-619-6473 or email customerservice@cambridgepub.com. Students: to order this book, please visit the book’s Website and order directly online. Printed in the United States of America. 10 9 8 7 6 5 4 3 2 1 About the Authors ...
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...2011 Planning & Assessing RX 330 Productions for Toyota North America Team Charlie Oscar Oscar Lima AMBA 640, Section 9044 8/9/2011 Section I II III Executive summary Introduction Exercise 1: Toyota Production System (TPS) today TPS term definitions & practical examples IV Exercise 1: TPS as a total entity Advantages Limitations Evolution TPS use among other companies V Exercise 2: Grid analysis (Weighted scoring model) Exogenous factors & assumptions Endogenous factors & assumptions Constraints VI VII Exercise 2: Location recommendation Exercise 3: Decision tree analysis TMMC production capacity recommendation Limitations Past performance: RX 330/350 VIII Exercise 4: Current regional production strategy Assessment Change recommendations IX Summary Appendix A References Page 2 3 4 4 7 7 8 8 9 10 11 13 16 16 17 17 18 19 19 19 21 21 23 24 1 I. Executive Summary Toyota Motor Corporation is leading the way to future mobility through innovation, productivity, quality and efficiency. Toyota uses a self-developed strategy known as the Toyota Production System (TPS) to guide business process improvements. This strategy applies principles of “just-in-time” production, also called “lean”, to align supply closely with consumer demand while avoiding surplus inventory. The report defines eight TPS terms, i.e. jidoka, just-intime, hoshin, heijunka, muda, kaizen, standardized work, and pokayoke; and gives examples of how terms are applied in other industries...
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...employer. Through our work we provide customers with fuel for transportation, energy for heat and light, lubricants to keep engines moving and the petrochemicals products used to make everyday items as diverse as paints, clothes and packaging. Our projects and operations help to generate employment, investment and tax revenues in countries and communities around the world. We employ more than 80,000 people, mostly in Europe and the US. As a global group, our interests and activities are held or operated through subsidiaries, branches, joint arrangements or associates established in – and subject to the laws and regulations of – many different jurisdictions. The UK is a centre for trading, legal, finance, research and technology and other business functions. We have well-established operations in Europe, the US, Canada, Russia, South America, Australasia, Asia and parts of Africa. a On the basis of market capitalization, proved reserves and production. Annual Report and Form 20-F 2013 bp.com/annualreport Front cover imagery Our second BP-operated development in Angola consists of four oil fields – Plutão, Saturno, Vénus and Marte (PSVM). Left image: the converted hull, floating, production, storage and offloading vessel (FPSO) has 1.6 million barrels of storage capacity. Centre image: a PSVM mechanical technician takes part in a site visit on board the vessel. Building a stronger, safer BP Your feedback We welcome your comments and feedback on our reporting. Your views are important...
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