...Case Study AC503, Unit 4 1987 1986 1985 1984 Current Assets Cash 3.2 10.4 34 3.8 Short Term Investments 41.4 21.1 - - Receivables 3.6 1.8 4.2 7.1 Merchandise Inventories 37 47.2 40.5 63.8 Prepaid Expenses 3.6 1.9 1 1.4 Total Current Assets 88.8 82.4 79.7 76.1 Restricted Cash - 2.6 10.8 - Due from Affiliates - - - 15.7 Property, Plant, & Equipment 9 5.7 5.6 5 Construction in Process - 4.9 1.8 - Other Assets 2.2 4.4 2.1 3.2 Total Assets 100 100 100 100 Current Liabilities Accounts Payable 17 40.7 35.2 55 Notes Payable - - - 8 Short-Term Debt 16.8 1.8 0.7 0.3 Unearned Revenue 1.2 2.9 1.8 2.1 Accrued Expenses 1.9 13.5 13.3 16.6 Total Current Liabilities 36.9 58.9 51 82 Long-Term Debt 2.9 6.1 11.6 0.1 Convertible Bonds 27.5 - - - Unearned Revenue 1.1 1.5 1 0.9 Stockholders’ Equity Common Stock 0.1 0.2 0.2 0.1 Additional Paid-In-Capital 19.5 13.9 18.8 1.6 Retained Earnings 12 19.4 17.4 15.3 Total Equity 31.6 33.5 36.4 17 Total Liability & Equity 100 100 100 100 Net Sales 100 100 100 100 Cost of Goods Sold 77.2 74.1 75.9 77.9 Gross Profit 22.8 25.9 24.1 22.1 SG&A 17.4 16.4 15 16.4 Interest &...
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...The Five People You Meet in Heaven Mitch Albom ALSO BY MITCH ALBOM Tuesdays with Morrie Fab Five Bo Live Albom Live Albom II Live Albom III Live Albom IV The Five People You Meet in Heaven Mitch Albom NEW YORK YOU MADE ME LOVE YOU Copyright 1913 (Renewed) Broadway Music Corp, Edwin H. Morris Co., Redwood Music Ltd. All rights on behalf of Broadway Music Corp administered by Sony/ATV Music Publishing, 8 Music Square, Nashville, TN 37203. All rights reserved. Used by permission. Copyright © 2003 Mitch Albom All rights reserved. No part of this book may be used or reproduced in any manner whatsoever without the written permission of the Publisher. Printed in the United States of America. For information address: Hyperion, 77 West 66th Street, New York, New York 10023-6298. Library of Congress Cataloging-in-Publication Data Albom, Mitch. The five people you meet in heaven / Mitch Albom. p. cm. ISBN 0-7868-6871-6 (alk. paper) 1. Accident victims—Fiction. 2. Amusement parks—Fiction. 3. Amusement rides—Fiction. 4. Future life—Fiction. 5. Aged men—Fiction. 6. HeavenFiction. 7. Death—Fiction. I. Title. PS3601.L335F59 2003 813'.6-dc21 2003047888 Hyperion books are available for special promotions and premiums. For details contact Michael Rentas, Manager, Inventory and Premium Sales, Hyperion, 77 West 66th Street, 11th floor, New York, New York 10023-6298, or call 212-456-0133. FIRST EDITION This book is dedicated to Edward Beitchman, my beloved...
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...CONTEMPORARY AUDITING REAL ISSUES & CASES MICHAEL C. KNAPP SEVENTH EDITION MAKE IT YOURS! SELECT JUST THE CASES YOU NEED Through Cengage Learning’s Make It Yours, you can — simply, quickly, and affordably — create a quality auditing text that is tailored to your course. • Pick your coverage and only pay for the cases you use. • Add cases from a prior edition of Knapp’s Contemporary Auditing. • Add your course materials and assignments. • Pick your own unique cover design. We recognize that not every program covers the same cases and topics in your auditing course. Chris Knapp wrote his case book for people to use either as a core e book or as a supplement to an existing book. If you would like to use a custom auditing case book or supplement the South-Western accounting book you are currently using, simply check the cases you want to include, indicate if there are other course materials you would like to add, and click submit. A Cengage Learning representative will contact you to review and confirm your order. G E T S T A R T E D Visit www.custom.cengage.com/makeityours/knapp7e to make your selections and provide details on anything else you would like to include. Prefer to use pen and paper? No problem. Fill out questions 1-4 and fax this form to 1.800.270.3310. A Custom Solutions editor will contact you within 2-3 business days to discuss the options you have selected. 1. Which of the following cases would you like to include? Section...
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...Readings in Humanities 28 January 2012 The Stranger Within Ever wondered why a close friend or relative behaves a certain way around one person and then seemingly transforms into a whole new person when surrounded by other people? The belief that everyone has multiple personalities is one that is very common and can be seen amongst almost all in society. In The Strange Case of Dr. Jekyll and Mr. Hyde written by Robert Louis Stevenson, the idea of dual personalities is taken beyond the normal circumstances, as the main character frequently morphs into an entire new persona. This new persona commits violent acts and often finds himself in a great deal of trouble. Although, in reality, extreme cases like the one presented in this novella are rarely heard of, the truth still lays in the fact that not everyone is whom he or she appears to be. When initially inquiring about secondary personalities, it makes the most sense to begin with how these second selves come about. The answer is quite simple in that everyone is born with many different “layers” to their personality, many of which either never show up or appear later in life. For that reason, the way in which one thinks or functions is not always discernable. This entire concept plays a large role in why each and every person on this Earth is so incredibly distinct in his or her own way. Having a dual personality is one side of the issue; the other is how one utilizes it. Life can become quite dull at times and this can...
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...godThe House of God Study Guide The House of God by Samuel Shem (c)2014 BookRags, Inc. All rights reserved. Contents The House of God Study Guide 1 Contents 2 Plot Summary 4 Chapter 1 6 Chapter 2 7 Chapter 3 8 Chapter 4 9 Chapter 5 10 Chapter 6 11 Chapter 7 12 Chapter 8 13 Chapter 9 14 Chapter 10 15 Chspter 11 16 Chapter 12 17 Chapter 13 18 Chapter 14 19 Chapter 15 20 Chapter 16 21 Chapter 17 22 Chapter 18 23 Chapter 19 24 Chapter 20 25 Chapter 21 26 Chapter 22 27 Chapter 23 28 Chapter 24 29 Chapter 25 30 Chapter 26 31 Characters 32 Objects/Places 35 Themes 37 Style 39 Quotes 41 Topics for Discussion 43 Plot Summary Roy G. Basch is a new intern in internal medicine at a hospital called the House of God. He begins his internship under the tutelage of the Fat Man, a second year resident who has some crazy ideas as to how to take care of patients. According to the Fat Man, there are two types of patients: the dying young and gomers. Gomers are elderly, demented patients from outside nursing homes who barely qualify as being human and who, the Fat Man says, never die. Only the young are sick enough to die at the House of God. Roy starts his internship fairly scared. He meets his fellow interns, Potts, Hyper Hooper, Chuck, Eat My Dust Eddy and the Runt—all scared and new to internship and patient care. Roy gets assigned duty with Chuck and Potts under the Fat Man on an internal medicine ward. Each takes turns...
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...A CONTEMPORARY AUDITING REAL ISSUES AND CASES Seventh Edition Michael C. Knapp University of Oklahoma ; \ 1% SOUTH-WESTERN CENGAGE Learning- Australia • Brazil • Japan • Korea • Mexico • Singapore • Spain • United Kingdom • United States CONTENTS SECTION 1 Comprehensive Cases 1 Case 1.1 Enron Corporation 3 Arthur Edward Andersen established a simple motto that he required his subordinates and clients to invoke: "Think straight, talk straight." For decades, that motto sewed Arthur Andersen & Co. well. Unfortunately, the firm's association with one client, Enron Corporation, abruptly ended Andersen's long and proud history in the public accounting profession. K Y TOPICS: history of the public accounting profession in the United States, scope of E professional services provided to audit clients, auditor independence, and retention of audit workpapers. ; Case 1.2 Just for FEET, Inc. 23 In the fall of 1999, just a few months after reporting a record profit for fiscal 1998, Just for Feet collapsed and filed for bankruptcy. Subsequent investigations by law enforcement authorities revealed a massive accounting fraud that had grossly misrepresented the company's reported operating results. Key features of the fraud were improper accounting for "vendor allowances" and intentional understatements of the company's inventory valuation allowance. K Y TOPICS: applying analytical procedures, identifying inherent risk and control risk E factors, need for auditors to monitor...
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...|[pic] |Syllabus | | |School of Business/Graduate | | |ACC/546 Version 2 | | |Auditing | Copyright © 2009, 2008, 2007 by University of Phoenix. All rights reserved. Course Description In this course, students focus on the auditing practice performed by public accountants. Topics include the CPA profession and the auditor’s role, planning the audit, audit reporting and required communications, evaluating internal controls, audit programs for current assets and liabilities, and audit programs for other business cycles. Policies Faculty and students/learners will be held responsible for understanding and adhering to all policies contained within the following two documents: • University policies: You must be logged into the student website to view this document. • Instructor policies: This document is posted in the Course Materials forum. University policies are subject to change. Be sure to read the policies at the beginning of each class. Policies...
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...Running head: WHITE COLLAR CRIMES White Collar Crimes: How Does It Affect Businesses? Shari M. Lewis Strayer University (Online) Table of Contents ABSTRACT 3 INTRODUCTION 4 Introduction to the Problem 4 Background of the Study 4 Statement of the Problem 4 Purpose of the Research 5 Research Questions 5 Significance of the Research 5 LITERATURE REVIEW 7 CONCLUSION AND RECOMMENDATIONS 19 ABSTRACT This paper investigates White Collar Crime (“WCC) in society and the affects it has on businesses in today’s society, the cost and statistics involved with white collar crime and the difference in how white collar crime and street crimes are dealt with. While white collar crime has existed for many decades, I have conducted research regarding the definition of white collar crime, the history of white collar crime, the different types of white collar crime that affect businesses directly and indirectly, goals of white collar crime, fraud statistics and the cost factors related to white collar crime. White collar crimes and business ethics play hand in hand with one another and often cross the line with one another into criminal behavior. White collar crimes have played a very instrumental part in our downward economy over the past five years, and the level of trust given by society to corporations and employers entrusted with their life earnings has changed dramatically. My research will include factors that contribute...
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...Adderall resonate throughout the halls. These students don’t have prescriptions for their drug of choice, but this doesn’t deter them. They know that the risk in purchasing and ingesting this “study buddy” is far outweighed by the extreme focus and potentially high exam scores it may bring. It’s not that these students are ignorant of the law; it is quite the contrary. These situations are now so commonplace that today’s youth perceives the law to be a technicality in their search to find a means to an end. This pervading attitude should come as no surprise to most adults. For as long as human history has been recorded, drugs have defined and reflected the attitudes of their era. In the 1920’s, alcohol was placed under prohibition and Americans were looking to every which way to circumvent this federal regulation. In the 1930’s, reefer madness swept the country and marijuana was criminalized. The 1960’s marked the era of a rising counter-culture fueled by the psychedelic drug LSD. Even the cocaine boom of the 1970’s and 1980’s define a period of American history marked by high crime rates and an evolving nightlife. Today’s society is no different. In many ways, people, particularly teenagers and young adults, are quite literally fueled by drugs. They will take methamphetamines to study, depressants to fall asleep, and psychoactive stimulants to take a break from the norm and disconnect from reality. The purpose of this paper is to explore three modern drugs in particular and...
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...Journal for Critical Animal Studies, Volume 10, Issue 2, 2012 (ISSN1948-352X) Beyond Dehumanization: A Post-Humanist Critique of Solitary Confinement Lisa Guenther Abstract What does it mean to be treated like a nonhuman animal? In this paper, I analyze the discourse of “dehumanization” in Madrid v Gomez, a 1995 Eighth Amendment case concerning the treatment of prisoners at California’s Pelican Bay Supermax Penitentiary. I argue that the language of dehumanization fails to describe the harm of solitary confinement because it remains complicit with a hierarchical opposition between human and nonhuman animal that rebounds against prisoners, especially those who have been racialized and/or sexualized as less than human. Humanist discourse neglects the sense in which both human and nonhuman animals are affective, corporeal beings who rely upon the support of others for their own capacity to orient themselves within a mutually-perceived world. Drawing on the testimony of inmates in solitary confinement, and situating this testimony in relation to the political and scientific history of US incarceration practices, I develop a post-humanist critique of solitary confinement. Keywords: Solitary confinement, sensory deprivation, intercorporeal Malebranche would not have beaten a stone as he beat his dog, saying that the dog didn’t suffer. Merleau-Ponty, Nature, 166 Certain carceral practices are often condemned – both by prisoners and by their legal or political advocates –...
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...A WALK TO REMEMBER Screenplay by Karen Janszen Based on the novel by Nicholas Sparks No portion of this script may be performed, reproduced, or used by any means, or quoted or published in any medium without the prior written consent of Warner Bros. July 27, 2000 WARNER BROS. © 2000 4000 Warner Boulevard WARNER BROS. Burbank, California 91522 All Rights ReservedBLACK A young man's V.O.: ADULT LANDON (V.O.) I was born in Beaufort, North Carolina. A place where the air always smells of pine and salt and sea. The voice is gentle. Slightly Southern in inflection. A young doctor's soothing manner. FADE IN: EXT. COASTAL NORTH CAROLINA (DECEMBER) (PRESENT) A vast view of the coastline in winter -- beaches, rivers, sea marshes, inlets -- ebbing and flowing. ADULT LANDON (V.O.) For many, days and nights are spent fishing Pamlico Sound or crabbing the Neuse River. The CAMERA FINDS a small coastal town, edged by a harbor on which fishermen toil. EXT. BEAUFORT, NORTH CAROLINA - MORNING (DECEMBER) The CAMERA, MOVING inland, CROSSES OVER modest houses decked with plastic rooftop Santas... ADULT LANDON (V.O.) While the ocean may be the focus of daily labor, churches have always tried to be the focus of life. And MOVES UPHILL TO... EXT. MAIN STREET Where fake snow is sprayed on store windows. The CAMERA CONTINUES TO the far side of Main Street -- with its stately homes with big lawns, flower beds, and tasteful Christmas garlands...
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...A Walk to Remember NICHOLAS SPARKS Prologue When I was seventeen, my life changed forever. I know that there are people who wonder about me when I say this. They look at me strangely as if trying to fathom what could have happened back then, though I seldom bother to explain. Because I've lived here for most of my life, I don't feel that I have to unless it's on my terms, and that would take more time than most people are willing to give me. My story can't be summed up in two or three sentences; it can't be packaged into something neat and simple that people would immediately understand. Despite the passage of forty years, the people still living here who knew me that year accept my lack of explanation without question. My story in some ways is their story because it was something that all of us lived through. It was I, however, who was closest to it. I'm fifty-seven years old, but even now I can remember everything from that year, down to the smallest details. I relive that year often in my mind, bringing it back to life, and I realize that when I do, I always feel a strange combination of sadness and joy. There are moments when I wish I could roll back the clock and take all the sadness away, but I have the feeling that if I did, the joy would be gone as well. So I take the memories as they come, accepting them all, letting them guide me whenever I can. This happens more often than I let on. It is April 12, in the last year before the millennium, and as I leave my house, I glance...
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...This chapter was excerpted from Dayle M. Smith (2000). Women At Work: Leadership for the Next Century. Upper Saddle River, NJ: Prentice Hall. Cynthia A. Thompson and Laura L. Beauvais I love my life! My husband and I have arranged our work lives so that we can spend as much time as possible with our kids, and still feel like we’re making a difference at work. —JESSICA DEGROOT, FOUNDER. THE THIRD PATH INSTITUTE It just got to be too much. Monday through Friday I caught the 6:30 train for the city, and didn’t return until 6 P.M. . I loved my job, the money was good, but there was no flexibility, no possibility for part-time work. And I really missed my kids. My husband was making more than I did and we finally decided we could live on his salary. So I quit. —LISA CELONA. FORMER NASDAQ EQUITY TRADER. CURRENT AT-HOME MOM I spent four years working for an insurance company as director of media services. Because my wife was a performer in New York City and had to work evenings; I was the primary caregiver for our two children. That meant I had to leave work earlier than any of the other managers, and that caused a lot of friction and resentment... The tension it created for me at work was instrumental in my eventually having to leave the company. —MICHAEL KERLEY, PRESIDENT, CREATIVE DIALOGUES Chapter Overview This chapter focuses on how women (and, increasingly, men) attempt to balance the multiple competing...
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...[pic] Frank G. Madsen Queens’ College University of Cambridge International Monetary Flows of Non-Declared Origin This dissertation is submitted to the University of Cambridge to Fulfil the Requirements for the Degree of Doctor of Philosophy April 2008 Ambrogio Lorenzetti, Effetti del Buon Governo Siena, Palazzo Pubblico Sala dei Nove 1337-1340 Declaration This dissertation is the result of my own work and includes nothing, which is the outcome of work done in collaboration. Chapter 3, “Complexity, TOC and Terrorism”, was presented in an embryonic form at the ISA conference in Chicago, USA, March 2007. Chapter 4, “Organised Crime”, is the further elaboration of a chapter of the same title published in 2007 in the Oxford Handbook on the United Nations Statement of Length The dissertation does not exceed the word limit of 80,000 words Fieldwork Thailand (money laundering); Indonesia and Burma (deforestation); New York (US money supply); Washington DC and Fort Worth, Texas (Organised Crime linked to terrorist funding); Australia (Sydney, (APG) and Canberra (money laundering, South Pacific); and Rome, Italy (Chinese organised crime). Contact Frank.Madsen@cantab.net Abstract Through an analysis of the presence and nature of international monetary flows of non-declared origin and their relation to deviant knowledge, the thesis...
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...Angus, Thongs and Full-Frontal Snogging: Confessions of Georgia Nicolson Copyright© 1999 by Louise Rennison All rights reserved. No part of this book may be used or reproduced in any manner whatsoever without written permission except in the case of brief quotations embodied in critical articles and reviews. Printed in the United States of America. For information address HarperCollins Children’s Books, a division of HarperCollins Publishers, 1350 Avenue of the Americas, New York, NY 10019. _______________________www.harperchildrens.com_____________________ Library of Congress Cataloging-in-Publication Data Rennison, Louise. Angus, thongs and full-frontal snogging: confessions of Georgia Nicolson / Louise Rennison. p. cm. Summary: Presents the humorous journal of a year in the life of a fourteen-year-old British girl who tries to reduce the size other nose, stop her mad cat from terrorizing the neighborhood animals, and win the love of handsome hunk Robbie. ISBN-13: 978-0-0602-8814-3. — ISBN-10: 0060288140 [1. Diaries—Fiction. 2. England—Fiction. 3. Humorous stories.] I. Title. PZ7.R29114An 2000 99-40591 [Fic]—dc21 CIP ___________________________________________________________ AC Typography by Alison Donalty 10 * First American edition, 2000 Originally published by Piccadilly Press Ltd., 5 Castle Road, London NWI 8PR To Mutti and Vati and my little sister, also to Angus. His huge furry outside may have gone to cat heaven, but the scar on my ankle lingers on. Also to Brenda...
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